rbr

.eslintrc

@@ -59,7 +59,7 @@
 	},
 	"root": true,
 	"globals": {
-		"frappe": true,
+		"xhiveframework": true,
 		"Vue": true,
 		"erpnext": true,
 		"hub": true,

.github/ISSUE_TEMPLATE/bug_report.yaml

@@ -57,9 +57,9 @@ body:
     id: exact-version
     attributes:
       label: Version
-      description: Share exact version number of Frappe and ERPNext you are using.
+      description: Share exact version number of Xhiveframework and ERPNext you are using.
       placeholder: |
-        Frappe version -
+        Xhiveframework version -
         ERPNext Verion -
     validations:
       required: true
@@ -72,7 +72,7 @@ body:
         - docker
         - easy-install
         - manual install
-        - FrappeCloud
+        - XhiveframeworkCloud
     validations:
       required: false
 
@@ -86,4 +86,4 @@ body:
   - type: markdown
     attributes:
       value: |
-        By submitting this issue, you agree to follow our [Code of Conduct](https://github.com/frappe/erpnext/blob/develop/CODE_OF_CONDUCT.md)
+        By submitting this issue, you agree to follow our [Code of Conduct](https://github.com/xhiveframework/xhiveerp/blob/develop/CODE_OF_CONDUCT.md)

.github/ISSUE_TEMPLATE/feature_request.md

@@ -17,12 +17,12 @@ Welcome to ERPNext issue tracker! Before creating an issue, please heed the foll
 3. When making a feature request, make sure to be as verbose as possible. The better you convey your message, the greater the drive to make it happen.
 
 
-Please keep in mind that we get many many requests and we can't possibly work on all of them, we prioritize development based on the goals of the product and organization. Feature requests are still welcome as it helps us in research when we do decide to work on the requested feature. 
+Please keep in mind that we get many many requests and we can't possibly work on all of them, we prioritize development based on the goals of the product and organization. Feature requests are still welcome as it helps us in research when we do decide to work on the requested feature.
 
 If you're in urgent need to a feature, please try the following channels to get paid developments done quickly:
-1. Certified ERPNext partners: https://erpnext.com/partners 
-2. Developer community on ERPNext forums: https://discuss.erpnext.com/c/developers/5 
-3. Telegram group for ERPNext/Frappe development work: https://t.me/erpnext_opps 
+1. Certified ERPNext partners: https://erpnext.com/partners
+2. Developer community on ERPNext forums: https://discuss.erpnext.com/c/developers/5
+3. Telegram group for ERPNext/Xhiveframework development work: https://t.me/erpnext_opps
 
 -->
 

.github/PULL_REQUEST_TEMPLATE.md

@@ -12,11 +12,11 @@ Some key notes before you open a PR:
 
 Also, if you're new here
 
-- Documentation Guidelines => https://github.com/frappe/erpnext/wiki/Updating-Documentation
+- Documentation Guidelines => https://github.com/xhiveframework/xhiveerp/wiki/Updating-Documentation
 
-- Contribution Guide => https://github.com/frappe/erpnext/blob/develop/.github/CONTRIBUTING.md
+- Contribution Guide => https://github.com/xhiveframework/xhiveerp/blob/develop/.github/CONTRIBUTING.md
 
-- Pull Request Checklist => https://github.com/frappe/erpnext/wiki/Pull-Request-Checklist
+- Pull Request Checklist => https://github.com/xhiveframework/xhiveerp/wiki/Pull-Request-Checklist
 
 -->
 

.github/helper/documentation.py

@@ -29,7 +29,7 @@ def is_documentation_link(word: str) -> bool:
 
 	if parsed_url.netloc == "github.com":
 		parts = parsed_url.path.split("/")
-		if len(parts) == 5 and parts[1] == "frappe" and parts[2] in WEBSITE_REPOS:
+		if len(parts) == 5 and parts[1] == "xhiveframework" and parts[2] in WEBSITE_REPOS:
 			return True
 
 	return False
@@ -44,7 +44,7 @@ def contains_documentation_link(body: str) -> bool:
 
 
 def check_pull_request(number: str) -> "tuple[int, str]":
-	response = requests.get(f"https://api.github.com/repos/frappe/erpnext/pulls/{number}")
+	response = requests.get(f"https://api.github.com/repos/xhiveframework/erpnext/pulls/{number}")
 	if not response.ok:
 		return 1, "Pull Request Not Found! ⚠️"
 

.github/helper/install.sh

@@ -6,21 +6,21 @@ cd ~ || exit
 
 sudo apt update && sudo apt install redis-server libcups2-dev
 
-pip install frappe-bench
+pip install xhiveframework-bench
 
 githubbranch=${GITHUB_BASE_REF:-${GITHUB_REF##*/}}
-frappeuser=${FRAPPE_USER:-"frappe"}
+frappeuser=${FRAPPE_USER:-"xhiveframework"}
 frappebranch=${FRAPPE_BRANCH:-$githubbranch}
 
-git clone "https://github.com/${frappeuser}/frappe" --branch "${frappebranch}" --depth 1
-bench init --skip-assets --frappe-path ~/frappe --python "$(which python)" frappe-bench
+git clone "https://github.com/${frappeuser}/xhiveframework" --branch "${frappebranch}" --depth 1
+bench init --skip-assets --xhiveframework-path ~/xhiveframework --python "$(which python)" xhiveframework-bench
 
-mkdir ~/frappe-bench/sites/test_site
+mkdir ~/xhiveframework-bench/sites/test_site
 
 if [ "$DB" == "mariadb" ];then
-    cp -r "${GITHUB_WORKSPACE}/.github/helper/site_config_mariadb.json" ~/frappe-bench/sites/test_site/site_config.json
+    cp -r "${GITHUB_WORKSPACE}/.github/helper/site_config_mariadb.json" ~/xhiveframework-bench/sites/test_site/site_config.json
 else
-    cp -r "${GITHUB_WORKSPACE}/.github/helper/site_config_postgres.json" ~/frappe-bench/sites/test_site/site_config.json
+    cp -r "${GITHUB_WORKSPACE}/.github/helper/site_config_postgres.json" ~/xhiveframework-bench/sites/test_site/site_config.json
 fi
 
 
@@ -43,14 +43,14 @@ fi
 
 
 install_whktml() {
-    wget -O /tmp/wkhtmltox.tar.xz https://github.com/frappe/wkhtmltopdf/raw/master/wkhtmltox-0.12.3_linux-generic-amd64.tar.xz
+    wget -O /tmp/wkhtmltox.tar.xz https://github.com/xhiveframework/wkhtmltopdf/raw/master/wkhtmltox-0.12.3_linux-generic-amd64.tar.xz
     tar -xf /tmp/wkhtmltox.tar.xz -C /tmp
     sudo mv /tmp/wkhtmltox/bin/wkhtmltopdf /usr/local/bin/wkhtmltopdf
     sudo chmod o+x /usr/local/bin/wkhtmltopdf
 }
 install_whktml &
 
-cd ~/frappe-bench || exit
+cd ~/xhiveframework-bench || exit
 
 sed -i 's/watch:/# watch:/g' Procfile
 sed -i 's/schedule:/# schedule:/g' Procfile
@@ -63,5 +63,5 @@ bench get-app erpnext "${GITHUB_WORKSPACE}"
 if [ "$TYPE" == "server" ]; then bench setup requirements --dev; fi
 
 bench start &> bench_run_logs.txt &
-CI=Yes bench build --app frappe &
+CI=Yes bench build --app xhiveframework &
 bench --site test_site reinstall --yes

.github/helper/translation.py

@@ -17,7 +17,7 @@ for _file in files_to_scan:
 		print(f'Checking: {_file}')
 		file_lines = f.readlines()
 		for line_number, line in enumerate(file_lines, 1):
-			if 'frappe-lint: disable-translate' in line:
+			if 'xhiveframework-lint: disable-translate' in line:
 				continue
 
 			start_matches = start_pattern.search(line)

.github/workflows/backport.yml

@@ -13,7 +13,7 @@ jobs:
       - name: Checkout Actions
         uses: actions/checkout@v2
         with:
-          repository: "frappe/backport"
+          repository: "xhiveframework/backport"
           path: ./actions
           ref: develop
       - name: Install Actions

.github/workflows/docker-release.yml

@@ -11,4 +11,4 @@ jobs:
     - name: curl
       run: |
         apk add curl bash
-        curl -X POST -H "Accept: application/vnd.github.v3+json" -H "Authorization: Bearer ${{ secrets.CI_PAT }}" https://api.github.com/repos/frappe/frappe_docker/actions/workflows/build_stable.yml/dispatches -d '{"ref":"main"}'
+        curl -X POST -H "Accept: application/vnd.github.v3+json" -H "Authorization: Bearer ${{ secrets.CI_PAT }}" https://api.github.com/repos/xhiveframework/frappe_docker/actions/workflows/build_stable.yml/dispatches -d '{"ref":"main"}'

.github/workflows/linters.yml

@@ -20,10 +20,10 @@ jobs:
         uses: pre-commit/action@v2.0.3
 
       - name: Download Semgrep rules
-        run: git clone --depth 1 https://github.com/frappe/semgrep-rules.git frappe-semgrep-rules
+        run: git clone --depth 1 https://github.com/xhiveframework/semgrep-rules.git xhiveframework-semgrep-rules
 
       - name: Download semgrep
         run: pip install semgrep==0.97.0
 
       - name: Run Semgrep rules
-        run: semgrep ci --config ./frappe-semgrep-rules/rules --config r/python.lang.correctness
+        run: semgrep ci --config ./xhiveframework-semgrep-rules/rules --config r/python.lang.correctness

.github/workflows/patch.yml

@@ -91,7 +91,7 @@ jobs:
 
       - name: Install
         run: |
-          pip install frappe-bench
+          pip install xhiveframework-bench
           pyenv global $(pyenv versions | grep '3.10')
           bash ${GITHUB_WORKSPACE}/.github/helper/install.sh
         env:
@@ -100,12 +100,12 @@ jobs:
 
       - name: Run Patch Tests
         run: |
-          cd ~/frappe-bench/
+          cd ~/xhiveframework-bench/
           wget https://erpnext.com/files/v10-erpnext.sql.gz
-          bench --site test_site --force restore ~/frappe-bench/v10-erpnext.sql.gz
+          bench --site test_site --force restore ~/xhiveframework-bench/v10-erpnext.sql.gz
 
-          git -C "apps/frappe" remote set-url upstream https://github.com/frappe/frappe.git
-          git -C "apps/erpnext" remote set-url upstream https://github.com/frappe/erpnext.git
+          git -C "apps/xhiveframework" remote set-url upstream https://github.com/xhiveframework/xhiveframework.git
+          git -C "apps/erpnext" remote set-url upstream https://github.com/xhiveframework/xhiveerp.git
 
           pyenv global $(pyenv versions | grep '3.7')
           for version in $(seq 12 13)
@@ -113,13 +113,13 @@ jobs:
               echo "Updating to v$version"
               branch_name="version-$version-hotfix"
 
-              git -C "apps/frappe" fetch --depth 1 upstream $branch_name:$branch_name
+              git -C "apps/xhiveframework" fetch --depth 1 upstream $branch_name:$branch_name
               git -C "apps/erpnext" fetch --depth 1 upstream $branch_name:$branch_name
 
-              git -C "apps/frappe" checkout -q -f $branch_name
+              git -C "apps/xhiveframework" checkout -q -f $branch_name
               git -C "apps/erpnext" checkout -q -f $branch_name
 
-              rm -rf ~/frappe-bench/env
+              rm -rf ~/xhiveframework-bench/env
               bench setup env
               bench pip install -e ./apps/payments
               bench pip install -e ./apps/erpnext
@@ -129,11 +129,11 @@ jobs:
 
 
           echo "Updating to latest version"
-          git -C "apps/frappe" checkout -q -f "${GITHUB_BASE_REF:-${GITHUB_REF##*/}}"
+          git -C "apps/xhiveframework" checkout -q -f "${GITHUB_BASE_REF:-${GITHUB_REF##*/}}"
           git -C "apps/erpnext" checkout -q -f "$GITHUB_SHA"
 
           pyenv global $(pyenv versions | grep '3.10')
-          rm -rf ~/frappe-bench/env
+          rm -rf ~/xhiveframework-bench/env
           bench -v setup env
           bench pip install -e ./apps/payments
           bench pip install -e ./apps/erpnext

.github/workflows/release.yml

@@ -26,8 +26,8 @@ jobs:
         env:
           GH_TOKEN: ${{ secrets.RELEASE_TOKEN }}
           GITHUB_TOKEN: ${{ secrets.RELEASE_TOKEN }}
-          GIT_AUTHOR_NAME: "Frappe PR Bot"
-          GIT_AUTHOR_EMAIL: "developers@frappe.io"
-          GIT_COMMITTER_NAME: "Frappe PR Bot"
-          GIT_COMMITTER_EMAIL: "developers@frappe.io"
+          GIT_AUTHOR_NAME: "Xhiveframework PR Bot"
+          GIT_AUTHOR_EMAIL: "developers@xhiveframework.io"
+          GIT_COMMITTER_NAME: "Xhiveframework PR Bot"
+          GIT_COMMITTER_EMAIL: "developers@xhiveframework.io"
         run: npx semantic-release

.github/workflows/server-tests-mariadb.yml

@@ -18,7 +18,7 @@ on:
       user:
         description: 'user'
         required: true
-        default: 'frappe'
+        default: 'xhiveframework'
         type: string
       branch:
         description: 'Branch name'
@@ -120,7 +120,7 @@ jobs:
           FRAPPE_BRANCH: ${{ github.event.inputs.branch }}
 
       - name: Run Tests
-        run: 'cd ~/frappe-bench/ && bench --site test_site run-parallel-tests --app erpnext --total-builds 3 --build-number ${{ matrix.container }}'
+        run: 'cd ~/xhiveframework-bench/ && bench --site test_site run-parallel-tests --app erpnext --total-builds 3 --build-number ${{ matrix.container }}'
         env:
           TYPE: server
           CI_BUILD_ID: ${{ github.run_id }}

.github/workflows/server-tests-postgres.yml

@@ -105,8 +105,8 @@ jobs:
           TYPE: server
 
       - name: Run Tests
-        run: cd ~/frappe-bench/ && bench --site test_site run-parallel-tests --app erpnext --use-orchestrator
+        run: cd ~/xhiveframework-bench/ && bench --site test_site run-parallel-tests --app erpnext --use-orchestrator
         env:
           TYPE: server
           CI_BUILD_ID: ${{ github.run_id }}
-          ORCHESTRATOR_URL: http://test-orchestrator.frappe.io
+          ORCHESTRATOR_URL: http://test-orchestrator.xhiveframework.io

.mergify.yml

@@ -19,7 +19,7 @@ pull_request_rules:
       comment:
           message: |
             @{{author}}, thanks for the contribution, but we do not accept pull requests on a stable branch. Please raise PR on an appropriate hotfix branch.
-            https://github.com/frappe/erpnext/wiki/Pull-Request-Checklist#which-branch
+            https://github.com/xhiveframework/xhiveerp/wiki/Pull-Request-Checklist#which-branch
 
   - name: Auto-close PRs on pre-release branch
     conditions:

CODE_OF_CONDUCT.md

@@ -34,7 +34,7 @@ This Code of Conduct applies both within project spaces and in public spaces whe
 
 ## Enforcement
 
-Instances of abusive, harassing, or otherwise unacceptable behavior may be reported by contacting the project team at hello@frappe.io. The project team will review and investigate all complaints, and will respond in a way that it deems appropriate to the circumstances. The project team is obligated to maintain confidentiality with regard to the reporter of an incident. Further details of specific enforcement policies may be posted separately.
+Instances of abusive, harassing, or otherwise unacceptable behavior may be reported by contacting the project team at hello@xhiveframework.io. The project team will review and investigate all complaints, and will respond in a way that it deems appropriate to the circumstances. The project team is obligated to maintain confidentiality with regard to the reporter of an incident. Further details of specific enforcement policies may be posted separately.
 
 Project maintainers who do not follow or enforce the Code of Conduct in good faith may face temporary or permanent repercussions as determined by other members of the project's leadership.
 

README.md

@@ -1,17 +1,17 @@
 <div align="center">
     <a href="https://erpnext.com">
-        <img src="https://raw.githubusercontent.com/frappe/erpnext/develop/erpnext/public/images/erpnext-logo.png" height="128">
+        <img src="https://raw.githubusercontent.com/xhiveframework/erpnext/develop/erpnext/public/images/erpnext-logo.png" height="128">
     </a>
     <h2>ERPNext</h2>
     <p align="center">
         <p>ERP made simple</p>
     </p>
 
-[![CI](https://github.com/frappe/erpnext/actions/workflows/server-tests.yml/badge.svg?branch=develop)](https://github.com/frappe/erpnext/actions/workflows/server-tests.yml)
+[![CI](https://github.com/xhiveframework/xhiveerp/actions/workflows/server-tests.yml/badge.svg?branch=develop)](https://github.com/xhiveframework/xhiveerp/actions/workflows/server-tests.yml)
 [![UI](https://github.com/erpnext/erpnext_ui_tests/actions/workflows/ui-tests.yml/badge.svg?branch=develop&event=schedule)](https://github.com/erpnext/erpnext_ui_tests/actions/workflows/ui-tests.yml)
-[![Open Source Helpers](https://www.codetriage.com/frappe/erpnext/badges/users.svg)](https://www.codetriage.com/frappe/erpnext)
-[![codecov](https://codecov.io/gh/frappe/erpnext/branch/develop/graph/badge.svg?token=0TwvyUg3I5)](https://codecov.io/gh/frappe/erpnext)
-[![docker pulls](https://img.shields.io/docker/pulls/frappe/erpnext-worker.svg)](https://hub.docker.com/r/frappe/erpnext-worker)
+[![Open Source Helpers](https://www.codetriage.com/xhiveframework/erpnext/badges/users.svg)](https://www.codetriage.com/xhiveframework/erpnext)
+[![codecov](https://codecov.io/gh/xhiveframework/erpnext/branch/develop/graph/badge.svg?token=0TwvyUg3I5)](https://codecov.io/gh/xhiveframework/erpnext)
+[![docker pulls](https://img.shields.io/docker/pulls/xhiveframework/erpnext-worker.svg)](https://hub.docker.com/r/xhiveframework/erpnext-worker)
 
 [https://erpnext.com](https://erpnext.com)
 
@@ -34,7 +34,7 @@ ERPNext as a monolith includes the following areas for managing businesses:
 1. [Customize ERPNext](https://erpnext.com/docs/user/manual/en/customize-erpnext)
 1. [And More](https://erpnext.com/docs/user/manual/en/)
 
-ERPNext is built on the [Frappe Framework](https://github.com/frappe/frappe), a full-stack web app framework built with Python & JavaScript.
+ERPNext is built on the [Xhive Framework](https://github.com/xhiveframework/xhiveframework), a full-stack web app framework built with Python & JavaScript.
 
 ## Installation
 
@@ -42,7 +42,7 @@ ERPNext is built on the [Frappe Framework](https://github.com/frappe/frappe), a
     <a href="https://frappecloud.com/erpnext/signup">
         <img src=".github/try-on-f-cloud-button.svg" height="40">
     </a>
-    <a href="https://labs.play-with-docker.com/?stack=https://raw.githubusercontent.com/frappe/frappe_docker/main/pwd.yml">
+    <a href="https://labs.play-with-docker.com/?stack=https://raw.githubusercontent.com/xhiveframework/frappe_docker/main/pwd.yml">
       <img src="https://raw.githubusercontent.com/play-with-docker/stacks/master/assets/images/button.png" alt="Try in PWD" height="37"/>
     </a>
 </div>
@@ -51,18 +51,18 @@ ERPNext is built on the [Frappe Framework](https://github.com/frappe/frappe), a
 
 ### Containerized Installation
 
-Use docker to deploy ERPNext in production or for development of [Frappe](https://github.com/frappe/frappe) apps. See https://github.com/frappe/frappe_docker for more details.
+Use docker to deploy ERPNext in production or for development of [Xhiveframework](https://github.com/xhiveframework/xhiveframework) apps. See https://github.com/xhiveframework/frappe_docker for more details.
 
 ### Manual Install
 
-The Easy Way: our install script for bench will install all dependencies (e.g. MariaDB). See https://github.com/frappe/bench for more details.
+The Easy Way: our install script for bench will install all dependencies (e.g. MariaDB). See https://github.com/xhiveframework/bench for more details.
 
-New passwords will be created for the ERPNext "Administrator" user, the MariaDB root user, and the frappe user (the script displays the passwords and saves them to ~/frappe_passwords.txt).
+New passwords will be created for the ERPNext "Administrator" user, the MariaDB root user, and the xhiveframework user (the script displays the passwords and saves them to ~/frappe_passwords.txt).
 
 
 ## Learning and community
 
-1. [Frappe School](https://frappe.school) - Learn Frappe Framework and ERPNext from the various courses by the maintainers or from the community.
+1. [Xhiveframework School](https://xhiveframework.school) - Learn Xhive Framework and ERPNext from the various courses by the maintainers or from the community.
 2. [Official documentation](https://docs.erpnext.com/) - Extensive documentation for ERPNext.
 3. [Discussion Forum](https://discuss.erpnext.com/) - Engage with community of ERPNext users and service providers.
 4. [Telegram Group](https://t.me/erpnexthelp) - Get instant help from huge community of users.
@@ -70,9 +70,9 @@ New passwords will be created for the ERPNext "Administrator" user, the MariaDB
 
 ## Contributing
 
-1. [Issue Guidelines](https://github.com/frappe/erpnext/wiki/Issue-Guidelines)
+1. [Issue Guidelines](https://github.com/xhiveframework/xhiveerp/wiki/Issue-Guidelines)
 1. [Report Security Vulnerabilities](https://erpnext.com/security)
-1. [Pull Request Requirements](https://github.com/frappe/erpnext/wiki/Contribution-Guidelines)
+1. [Pull Request Requirements](https://github.com/xhiveframework/xhiveerp/wiki/Contribution-Guidelines)
 1. [Translations](https://translate.erpnext.com)
 
 
@@ -80,7 +80,7 @@ New passwords will be created for the ERPNext "Administrator" user, the MariaDB
 
 GNU/General Public License (see [license.txt](license.txt))
 
-The ERPNext code is licensed as GNU General Public License (v3) and the Documentation is licensed as Creative Commons (CC-BY-SA-3.0) and the copyright is owned by Frappe Technologies Pvt Ltd (Frappe) and Contributors.
+The ERPNext code is licensed as GNU General Public License (v3) and the Documentation is licensed as Creative Commons (CC-BY-SA-3.0) and the copyright is owned by SolutionERP LLC (Xhiveframework) and Contributors.
 
 By contributing to ERPNext, you agree that your contributions will be licensed under its GNU General Public License (v3).
 

TRADEMARK_POLICY.md

@@ -1,18 +1,18 @@
 ## Logo and Trademark Policy
 
-The brand name ERPNext and the logo are trademarks of Frappe Technologies Pvt. Ltd.
+The brand name ERPNext and the logo are trademarks of SolutionERP LLC
 
 ### Introduction
 
-Frappe Technologies Pvt. Ltd. (Frappe) owns and oversees the trademarks for the ERPNext name and logos. We have developed this trademark usage policy with the following goals in mind:
+SolutionERP LLC (Xhiveframework) owns and oversees the trademarks for the ERPNext name and logos. We have developed this trademark usage policy with the following goals in mind:
 
 - We’d like to make it easy for anyone to use the ERPNext name or logo for community-oriented efforts that help spread and improve ERPNext.
 - We’d like to make it clear how ERPNext-related businesses and projects can (and cannot) use the ERPNext name and logo.
 - We’d like to make it hard for anyone to use the ERPNext name and logo to unfairly profit from, trick or confuse people who are looking for official ERPNext resources.
 
-### Frappe Trademark Usage Policy
+### Xhiveframework Trademark Usage Policy
 
-Permission from Frappe is required to use the ERPNext name or logo as part of any project, product, service, domain or company name.
+Permission from Xhiveframework is required to use the ERPNext name or logo as part of any project, product, service, domain or company name.
 
 We will grant permission to use the ERPNext name and logo for projects that meet the following criteria:
 
@@ -23,7 +23,7 @@ Your project neither promotes nor is associated with entities that currently fai
 
 Use of the ERPNext name and logo is additionally allowed in the following situations:
 
-All other ERPNext-related businesses or projects can use the ERPNext name and logo to refer to and explain their services, but they cannot use them as part of a product, project, service, domain, or company name and they cannot use them in any way that suggests an affiliation with or endorsement by ERPNext or Frappe Technologies or the ERPNext open source project. For example, a consulting company can describe its business as “123 Web Services, offering ERPNext consulting for small businesses,” but cannot call its business “The ERPNext Consulting Company.”
+All other ERPNext-related businesses or projects can use the ERPNext name and logo to refer to and explain their services, but they cannot use them as part of a product, project, service, domain, or company name and they cannot use them in any way that suggests an affiliation with or endorsement by ERPNext or SolutionERP LLC or the ERPNext open source project. For example, a consulting company can describe its business as “123 Web Services, offering ERPNext consulting for small businesses,” but cannot call its business “The ERPNext Consulting Company.”
 
 Similarly, it’s OK to use the ERPNext logo as part of a page that describes your products or services, but it is not OK to use it as part of your company or product logo or branding itself. Under no circumstances is it permitted to use ERPNext as part of a top-level domain name.
 
@@ -31,6 +31,6 @@ We do not allow the use of the trademark in advertising, including AdSense/AdWor
 
 Please note that it is not the goal of this policy to limit commercial activity around ERPNext. We encourage ERPNext-based businesses, and we would love to see hundreds of them.
 
-When in doubt about your use of the ERPNext name or logo, please contact Frappe Technologies for clarification.
+When in doubt about your use of the ERPNext name or logo, please contact SolutionERP LLC for clarification.
 
 (inspired by WordPress)

attributions.md

@@ -1,6 +1,6 @@
 ## ERPNext includes these public works
 
-For Frappe Framework, please see attributions.md at https://github.com/frappe/frappe/
+For Xhive Framework, please see attributions.md at https://github.com/xhiveframework/xhiveframework/
 
 #### Images
 

erpnext/.stylelintrc

@@ -1,9 +0,0 @@
-{
-	"extends": ["stylelint-config-recommended"],
-	"plugins": ["stylelint-scss"],
-	"rules": {
-		"at-rule-no-unknown": null,
-		"scss/at-rule-no-unknown": true,
-		"no-descending-specificity": null
-	}
-}

erpnext/__init__.py

@@ -1,153 +0,0 @@
-import functools
-import inspect
-
-import frappe
-
-__version__ = "14.23.3"
-
-
-def get_default_company(user=None):
-	"""Get default company for user"""
-	from frappe.defaults import get_user_default_as_list
-
-	if not user:
-		user = frappe.session.user
-
-	companies = get_user_default_as_list(user, "company")
-	if companies:
-		default_company = companies[0]
-	else:
-		default_company = frappe.db.get_single_value("Global Defaults", "default_company")
-
-	return default_company
-
-
-def get_default_currency():
-	"""Returns the currency of the default company"""
-	company = get_default_company()
-	if company:
-		return frappe.get_cached_value("Company", company, "default_currency")
-
-
-def get_default_cost_center(company):
-	"""Returns the default cost center of the company"""
-	if not company:
-		return None
-
-	if not frappe.flags.company_cost_center:
-		frappe.flags.company_cost_center = {}
-	if not company in frappe.flags.company_cost_center:
-		frappe.flags.company_cost_center[company] = frappe.get_cached_value(
-			"Company", company, "cost_center"
-		)
-	return frappe.flags.company_cost_center[company]
-
-
-def get_company_currency(company):
-	"""Returns the default company currency"""
-	if not frappe.flags.company_currency:
-		frappe.flags.company_currency = {}
-	if not company in frappe.flags.company_currency:
-		frappe.flags.company_currency[company] = frappe.db.get_value(
-			"Company", company, "default_currency", cache=True
-		)
-	return frappe.flags.company_currency[company]
-
-
-def set_perpetual_inventory(enable=1, company=None):
-	if not company:
-		company = "_Test Company" if frappe.flags.in_test else get_default_company()
-
-	company = frappe.get_doc("Company", company)
-	company.enable_perpetual_inventory = enable
-	company.save()
-
-
-def encode_company_abbr(name, company=None, abbr=None):
-	"""Returns name encoded with company abbreviation"""
-	company_abbr = abbr or frappe.get_cached_value("Company", company, "abbr")
-	parts = name.rsplit(" - ", 1)
-
-	if parts[-1].lower() != company_abbr.lower():
-		parts.append(company_abbr)
-
-	return " - ".join(parts)
-
-
-def is_perpetual_inventory_enabled(company):
-	if not company:
-		company = "_Test Company" if frappe.flags.in_test else get_default_company()
-
-	if not hasattr(frappe.local, "enable_perpetual_inventory"):
-		frappe.local.enable_perpetual_inventory = {}
-
-	if not company in frappe.local.enable_perpetual_inventory:
-		frappe.local.enable_perpetual_inventory[company] = (
-			frappe.get_cached_value("Company", company, "enable_perpetual_inventory") or 0
-		)
-
-	return frappe.local.enable_perpetual_inventory[company]
-
-
-def get_default_finance_book(company=None):
-	if not company:
-		company = get_default_company()
-
-	if not hasattr(frappe.local, "default_finance_book"):
-		frappe.local.default_finance_book = {}
-
-	if not company in frappe.local.default_finance_book:
-		frappe.local.default_finance_book[company] = frappe.get_cached_value(
-			"Company", company, "default_finance_book"
-		)
-
-	return frappe.local.default_finance_book[company]
-
-
-def get_party_account_type(party_type):
-	if not hasattr(frappe.local, "party_account_types"):
-		frappe.local.party_account_types = {}
-
-	if not party_type in frappe.local.party_account_types:
-		frappe.local.party_account_types[party_type] = (
-			frappe.db.get_value("Party Type", party_type, "account_type") or ""
-		)
-
-	return frappe.local.party_account_types[party_type]
-
-
-def get_region(company=None):
-	"""Return the default country based on flag, company or global settings
-
-	You can also set global company flag in `frappe.flags.company`
-	"""
-
-	if not company:
-		company = frappe.local.flags.company
-
-	if company:
-		return frappe.get_cached_value("Company", company, "country")
-
-	return frappe.flags.country or frappe.get_system_settings("country")
-
-
-def allow_regional(fn):
-	"""Decorator to make a function regionally overridable
-
-	Example:
-	@erpnext.allow_regional
-	def myfunction():
-	  pass"""
-
-	@functools.wraps(fn)
-	def caller(*args, **kwargs):
-		overrides = frappe.get_hooks("regional_overrides", {}).get(get_region())
-		function_path = f"{inspect.getmodule(fn).__name__}.{fn.__name__}"
-
-		if not overrides or function_path not in overrides:
-			return fn(*args, **kwargs)
-
-		# Priority given to last installed app
-		return frappe.get_attr(overrides[function_path][-1])(*args, **kwargs)
-
-	return caller

erpnext/accounts/README.md

@@ -1,51 +0,0 @@
-Accounts module contains masters and transactions to manage a traditional
-double entry accounting system.
-
-Accounting heads are called "Accounts" and they can be groups in a tree like
-"Chart of Accounts"
-
-Entries are:
-
-- Journal Entries
-- Sales Invoice (Itemised)
-- Purchase Invoice (Itemised)
-
-All accounting entries are stored in the `General Ledger`
-
-## Payment Ledger
-Transactions on Receivable and Payable Account types will also be stored in `Payment Ledger`. This is so that payment reconciliation process only requires update on this ledger.
-
-### Key Fields
-| Field                | Description                      |
-|----------------------|----------------------------------|
-| `account_type`       | Receivable/Payable               |
-| `account`            | Accounting head                  |
-| `party`              | Party Name                       |
-| `voucher_no`         | Voucher No                       |
-| `against_voucher_no` | Linked voucher(secondary effect) |
-| `amount`             | can be +ve/-ve                   |
-
-### Design
-`debit` and `credit` have been replaced with `account_type` and `amount`. `against_voucher_no` is populated for all entries. So, outstanding amount can be calculated by summing up amount only using `against_voucher_no`.
-
-Ex:
-1. Consider an invoice for ₹100 and a partial payment of ₹80 against that invoice. Payment Ledger will have following entries.
-
-| voucher_no | against_voucher_no | amount |
-|------------|--------------------|--------|
-| SINV-01    | SINV-01            | 100    |
-| PAY-01     | SINV-01            | -80    |
-
-
-2. Reconcile a Credit Note against an invoice using a Journal Entry
-
-An invoice for ₹100 partially reconciled against a credit of ₹70 using a Journal Entry. Payment Ledger will have the following entries.
-
-| voucher_no | against_voucher_no | amount |
-|------------|--------------------|--------|
-| SINV-01    | SINV-01            | 100    |
-|            |                    |        |
-| CR-NOTE-01 | CR-NOTE-01         | -70    |
-|            |                    |        |
-| JE-01      | CR-NOTE-01         | +70    |
-| JE-01      | SINV-01            | -70    |

erpnext/accounts/accounts_dashboard/accounts/accounts.json

@@ -1,58 +0,0 @@
-{
- "cards": [
-  {
-   "card": "Total Outgoing Bills"
-  },
-  {
-   "card": "Total Incoming Bills"
-  },
-  {
-   "card": "Total Incoming Payment"
-  },
-  {
-   "card": "Total Outgoing Payment"
-  }
- ],
- "charts": [
-  {
-   "chart": "Profit and Loss",
-   "width": "Full"
-  },
-  {
-   "chart": "Incoming Bills (Purchase Invoice)",
-   "width": "Half"
-  },
-  {
-   "chart": "Outgoing Bills (Sales Invoice)",
-   "width": "Half"
-  },
-  {
-   "chart": "Accounts Receivable Ageing",
-   "width": "Half"
-  },
-  {
-   "chart": "Accounts Payable Ageing",
-   "width": "Half"
-  },
-  {
-   "chart": "Budget Variance",
-   "width": "Full"
-  },
-  {
-   "chart": "Bank Balance",
-   "width": "Full"
-  }
- ],
- "creation": "2020-07-17 11:25:34.796608",
- "dashboard_name": "Accounts",
- "docstatus": 0,
- "doctype": "Dashboard",
- "idx": 0,
- "is_default": 0,
- "is_standard": 1,
- "modified": "2020-07-22 13:07:34.540574",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Accounts",
- "owner": "Administrator"
-}

erpnext/accounts/custom/address.json

@@ -1,126 +0,0 @@
-{
- "custom_fields": [
-  {
-   "_assign": null,
-   "_comments": null,
-   "_liked_by": null,
-   "_user_tags": null,
-   "allow_in_quick_entry": 0,
-   "allow_on_submit": 0,
-   "bold": 0,
-   "collapsible": 0,
-   "collapsible_depends_on": null,
-   "columns": 0,
-   "creation": "2018-12-28 22:29:21.828090",
-   "default": null,
-   "depends_on": null,
-   "description": null,
-   "docstatus": 0,
-   "dt": "Address",
-   "fetch_from": null,
-   "fetch_if_empty": 0,
-   "fieldname": "tax_category",
-   "fieldtype": "Link",
-   "hidden": 0,
-   "hide_border": 0,
-   "hide_days": 0,
-   "hide_seconds": 0,
-   "idx": 15,
-   "ignore_user_permissions": 0,
-   "ignore_xss_filter": 0,
-   "in_global_search": 0,
-   "in_list_view": 0,
-   "in_preview": 0,
-   "in_standard_filter": 0,
-   "insert_after": "fax",
-   "label": "Tax Category",
-   "length": 0,
-   "mandatory_depends_on": null,
-   "modified": "2018-12-28 22:29:21.828090",
-   "modified_by": "Administrator",
-   "name": "Address-tax_category",
-   "no_copy": 0,
-   "options": "Tax Category",
-   "owner": "Administrator",
-   "parent": null,
-   "parentfield": null,
-   "parenttype": null,
-   "permlevel": 0,
-   "precision": "",
-   "print_hide": 0,
-   "print_hide_if_no_value": 0,
-   "print_width": null,
-   "read_only": 0,
-   "read_only_depends_on": null,
-   "report_hide": 0,
-   "reqd": 0,
-   "search_index": 0,
-   "translatable": 0,
-   "unique": 0,
-   "width": null
-  },
-  {
-   "_assign": null,
-   "_comments": null,
-   "_liked_by": null,
-   "_user_tags": null,
-   "allow_in_quick_entry": 0,
-   "allow_on_submit": 0,
-   "bold": 0,
-   "collapsible": 0,
-   "collapsible_depends_on": null,
-   "columns": 0,
-   "creation": "2020-10-14 17:41:40.878179",
-   "default": "0",
-   "depends_on": null,
-   "description": null,
-   "docstatus": 0,
-   "dt": "Address",
-   "fetch_from": null,
-   "fetch_if_empty": 0,
-   "fieldname": "is_your_company_address",
-   "fieldtype": "Check",
-   "hidden": 0,
-   "hide_border": 0,
-   "hide_days": 0,
-   "hide_seconds": 0,
-   "idx": 20,
-   "ignore_user_permissions": 0,
-   "ignore_xss_filter": 0,
-   "in_global_search": 0,
-   "in_list_view": 0,
-   "in_preview": 0,
-   "in_standard_filter": 0,
-   "insert_after": "linked_with",
-   "label": "Is Your Company Address",
-   "length": 0,
-   "mandatory_depends_on": null,
-   "modified": "2020-10-14 17:41:40.878179",
-   "modified_by": "Administrator",
-   "name": "Address-is_your_company_address",
-   "no_copy": 0,
-   "options": null,
-   "owner": "Administrator",
-   "parent": null,
-   "parentfield": null,
-   "parenttype": null,
-   "permlevel": 0,
-   "precision": "",
-   "print_hide": 0,
-   "print_hide_if_no_value": 0,
-   "print_width": null,
-   "read_only": 0,
-   "read_only_depends_on": null,
-   "report_hide": 0,
-   "reqd": 0,
-   "search_index": 0,
-   "translatable": 0,
-   "unique": 0,
-   "width": null
-  }
- ],
- "custom_perms": [],
- "doctype": "Address",
- "property_setters": [],
- "sync_on_migrate": 1
-}

erpnext/accounts/custom/address.py

@@ -1,66 +0,0 @@
-import frappe
-from frappe import _
-from frappe.contacts.doctype.address.address import (
-	Address,
-	get_address_display,
-	get_address_templates,
-)
-
-
-class ERPNextAddress(Address):
-	def validate(self):
-		self.validate_reference()
-		self.update_compnay_address()
-		super(ERPNextAddress, self).validate()
-
-	def link_address(self):
-		"""Link address based on owner"""
-		if self.is_your_company_address:
-			return
-
-		return super(ERPNextAddress, self).link_address()
-
-	def update_compnay_address(self):
-		for link in self.get("links"):
-			if link.link_doctype == "Company":
-				self.is_your_company_address = 1
-
-	def validate_reference(self):
-		if self.is_your_company_address and not [
-			row for row in self.links if row.link_doctype == "Company"
-		]:
-			frappe.throw(
-				_("Address needs to be linked to a Company. Please add a row for Company in the Links table."),
-				title=_("Company Not Linked"),
-			)
-
-	def on_update(self):
-		"""
-		After Address is updated, update the related 'Primary Address' on Customer.
-		"""
-		address_display = get_address_display(self.as_dict())
-		filters = {"customer_primary_address": self.name}
-		customers = frappe.db.get_all("Customer", filters=filters, as_list=True)
-		for customer_name in customers:
-			frappe.db.set_value("Customer", customer_name[0], "primary_address", address_display)
-
-
-@frappe.whitelist()
-def get_shipping_address(company, address=None):
-	filters = [
-		["Dynamic Link", "link_doctype", "=", "Company"],
-		["Dynamic Link", "link_name", "=", company],
-		["Address", "is_your_company_address", "=", 1],
-	]
-	fields = ["*"]
-	if address and frappe.db.get_value("Dynamic Link", {"parent": address, "link_name": company}):
-		filters.append(["Address", "name", "=", address])
-	if not address:
-		filters.append(["Address", "is_shipping_address", "=", 1])
-
-	address = frappe.get_all("Address", filters=filters, fields=fields) or {}
-
-	if address:
-		address_as_dict = address[0]
-		name, address_template = get_address_templates(address_as_dict)
-		return address_as_dict.get("name"), frappe.render_template(address_template, address_as_dict)

erpnext/accounts/dashboard_chart/accounts_payable_ageing/accounts_payable_ageing.json

@@ -1,23 +0,0 @@
-{
- "chart_name": "Accounts Payable Ageing",
- "chart_type": "Report",
- "creation": "2020-07-17 11:25:34.564015",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"report_date\":\"frappe.datetime.now_date()\"}",
- "filters_json": "{\"ageing_based_on\":\"Due Date\",\"range1\":30,\"range2\":60,\"range3\":90,\"range4\":120,\"group_by_party\":0,\"based_on_payment_terms\":0}",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "modified": "2020-07-22 12:29:33.584419",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Accounts Payable Ageing",
- "number_of_groups": 0,
- "owner": "Administrator",
- "report_name": "Accounts Payable",
- "timeseries": 0,
- "type": "Donut",
- "use_report_chart": 1,
- "y_axis": []
-}

erpnext/accounts/dashboard_chart/accounts_receivable_ageing/accounts_receivable_ageing.json

@@ -1,23 +0,0 @@
-{
- "chart_name": "Accounts Receivable Ageing",
- "chart_type": "Report",
- "creation": "2020-07-17 11:25:34.535388",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"report_date\":\"frappe.datetime.now_date()\"}",
- "filters_json": "{\"ageing_based_on\":\"Due Date\",\"range1\":30,\"range2\":60,\"range3\":90,\"range4\":120,\"group_by_party\":0,\"based_on_payment_terms\":0,\"show_future_payments\":0,\"show_delivery_notes\":0,\"show_sales_person\":0}",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "modified": "2020-07-22 12:28:42.743551",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Accounts Receivable Ageing",
- "number_of_groups": 0,
- "owner": "Administrator",
- "report_name": "Accounts Receivable",
- "timeseries": 0,
- "type": "Donut",
- "use_report_chart": 1,
- "y_axis": []
-}

erpnext/accounts/dashboard_chart/bank_balance/bank_balance.json

@@ -1,26 +0,0 @@
-{
- "chart_name": "Bank Balance",
- "chart_type": "Custom",
- "creation": "2020-07-17 11:25:34.620221",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"account\":\"locals[\\\":Company\\\"][frappe.defaults.get_user_default(\\\"Company\\\")][\\\"default_bank_account\\\"]\"}",
- "filters_json": "{}",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "last_synced_on": "2020-07-22 12:19:59.879476",
- "modified": "2020-07-22 12:21:48.780513",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Bank Balance",
- "number_of_groups": 0,
- "owner": "Administrator",
- "source": "Account Balance Timeline",
- "time_interval": "Quarterly",
- "timeseries": 0,
- "timespan": "Last Year",
- "type": "Line",
- "use_report_chart": 0,
- "y_axis": []
-}

erpnext/accounts/dashboard_chart/budget_variance/budget_variance.json

@@ -1,23 +0,0 @@
-{
- "chart_name": "Budget Variance",
- "chart_type": "Report",
- "creation": "2020-07-17 11:25:34.593061",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"from_fiscal_year\":\"frappe.sys_defaults.fiscal_year\",\"to_fiscal_year\":\"frappe.sys_defaults.fiscal_year\"}",
- "filters_json": "{\"period\":\"Monthly\",\"budget_against\":\"Cost Center\",\"show_cumulative\":0}",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "modified": "2020-07-22 12:24:49.144210",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Budget Variance",
- "number_of_groups": 0,
- "owner": "Administrator",
- "report_name": "Budget Variance Report",
- "timeseries": 0,
- "type": "Bar",
- "use_report_chart": 1,
- "y_axis": []
-}

erpnext/accounts/dashboard_chart/incoming_bills_(purchase_invoice)/incoming_bills_(purchase_invoice).json

@@ -1,29 +0,0 @@
-{
- "based_on": "posting_date",
- "chart_name": "Incoming Bills (Purchase Invoice)",
- "chart_type": "Sum",
- "color": "#a83333",
- "creation": "2020-07-17 11:25:34.479703",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "document_type": "Purchase Invoice",
- "dynamic_filters_json": "",
- "filters_json": "[[\"Purchase Invoice\",\"docstatus\",\"=\",1]]",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "last_synced_on": "2020-07-21 17:37:30.727306",
- "modified": "2020-07-21 17:51:07.374917",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Incoming Bills (Purchase Invoice)",
- "number_of_groups": 0,
- "owner": "Administrator",
- "time_interval": "Monthly",
- "timeseries": 1,
- "timespan": "Last Year",
- "type": "Bar",
- "use_report_chart": 0,
- "value_based_on": "base_net_total",
- "y_axis": []
-}

erpnext/accounts/dashboard_chart/outgoing_bills_(sales_invoice)/outgoing_bills_(sales_invoice).json

@@ -1,28 +0,0 @@
-{
- "based_on": "posting_date",
- "chart_name": "Outgoing Bills (Sales Invoice)",
- "chart_type": "Sum",
- "color": "#7b933d",
- "creation": "2020-07-17 11:25:34.507547",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "document_type": "Sales Invoice",
- "filters_json": "[[\"Sales Invoice\",\"docstatus\",\"=\",1]]",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "last_synced_on": "2020-07-21 17:37:31.574666",
- "modified": "2020-07-21 17:52:03.970530",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Outgoing Bills (Sales Invoice)",
- "number_of_groups": 0,
- "owner": "Administrator",
- "time_interval": "Monthly",
- "timeseries": 1,
- "timespan": "Last Year",
- "type": "Bar",
- "use_report_chart": 0,
- "value_based_on": "base_net_total",
- "y_axis": []
-}

erpnext/accounts/dashboard_chart/profit_and_loss/profit_and_loss.json

@@ -1,23 +0,0 @@
-{
- "chart_name": "Profit and Loss",
- "chart_type": "Report",
- "creation": "2020-07-17 11:25:34.448572",
- "docstatus": 0,
- "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"from_fiscal_year\":\"frappe.sys_defaults.fiscal_year\",\"to_fiscal_year\":\"frappe.sys_defaults.fiscal_year\"}",
- "filters_json": "{\"filter_based_on\":\"Fiscal Year\",\"period_start_date\":\"2020-04-01\",\"period_end_date\":\"2021-03-31\",\"periodicity\":\"Yearly\",\"include_default_book_entries\":1}",
- "idx": 0,
- "is_public": 1,
- "is_standard": 1,
- "modified": "2020-07-22 12:33:48.888943",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Profit and Loss",
- "number_of_groups": 0,
- "owner": "Administrator",
- "report_name": "Profit and Loss Statement",
- "timeseries": 0,
- "type": "Bar",
- "use_report_chart": 1,
- "y_axis": []
-}

erpnext/accounts/dashboard_chart_source/account_balance_timeline/account_balance_timeline.js

@@ -1,22 +0,0 @@
-frappe.provide('frappe.dashboards.chart_sources');
-
-frappe.dashboards.chart_sources["Account Balance Timeline"] = {
-	method: "erpnext.accounts.dashboard_chart_source.account_balance_timeline.account_balance_timeline.get",
-	filters: [
-		{
-			fieldname: "company",
-			label: __("Company"),
-			fieldtype: "Link",
-			options: "Company",
-			default: frappe.defaults.get_user_default("Company"),
-			reqd: 1
-		},
-		{
-			fieldname: "account",
-			label: __("Account"),
-			fieldtype: "Link",
-			options: "Account",
-			reqd: 1
-		},
-	]
-};

erpnext/accounts/dashboard_chart_source/account_balance_timeline/account_balance_timeline.json

@@ -1,13 +0,0 @@
-{
- "creation": "2019-02-06 07:57:10.377718",
- "docstatus": 0,
- "doctype": "Dashboard Chart Source",
- "idx": 0,
- "modified": "2019-04-09 18:30:49.943174",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Account Balance Timeline",
- "owner": "Administrator",
- "source_name": "Account Balance Timeline",
- "timeseries": 1
-}

erpnext/accounts/dashboard_chart_source/account_balance_timeline/account_balance_timeline.py

@@ -1,140 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-
-import frappe
-from frappe import _
-from frappe.utils import add_to_date, formatdate, get_link_to_form, getdate, nowdate
-from frappe.utils.dashboard import cache_source
-from frappe.utils.dateutils import get_from_date_from_timespan, get_period_ending
-from frappe.utils.nestedset import get_descendants_of
-
-
-@frappe.whitelist()
-@cache_source
-def get(
-	chart_name=None,
-	chart=None,
-	no_cache=None,
-	filters=None,
-	from_date=None,
-	to_date=None,
-	timespan=None,
-	time_interval=None,
-	heatmap_year=None,
-):
-	if chart_name:
-		chart = frappe.get_doc("Dashboard Chart", chart_name)
-	else:
-		chart = frappe._dict(frappe.parse_json(chart))
-	timespan = chart.timespan
-
-	if chart.timespan == "Select Date Range":
-		from_date = chart.from_date
-		to_date = chart.to_date
-
-	timegrain = chart.time_interval
-	filters = frappe.parse_json(filters) or frappe.parse_json(chart.filters_json)
-
-	account = filters.get("account")
-	company = filters.get("company")
-
-	if not account and chart_name:
-		frappe.throw(
-			_("Account is not set for the dashboard chart {0}").format(
-				get_link_to_form("Dashboard Chart", chart_name)
-			)
-		)
-
-	if not frappe.db.exists("Account", account) and chart_name:
-		frappe.throw(
-			_("Account {0} does not exists in the dashboard chart {1}").format(
-				account, get_link_to_form("Dashboard Chart", chart_name)
-			)
-		)
-
-	if not to_date:
-		to_date = nowdate()
-	if not from_date:
-		if timegrain in ("Monthly", "Quarterly"):
-			from_date = get_from_date_from_timespan(to_date, timespan)
-
-	# fetch dates to plot
-	dates = get_dates_from_timegrain(from_date, to_date, timegrain)
-
-	# get all the entries for this account and its descendants
-	gl_entries = get_gl_entries(account, get_period_ending(to_date, timegrain))
-
-	# compile balance values
-	result = build_result(account, dates, gl_entries)
-
-	return {
-		"labels": [formatdate(r[0].strftime("%Y-%m-%d")) for r in result],
-		"datasets": [{"name": account, "values": [r[1] for r in result]}],
-	}
-
-
-def build_result(account, dates, gl_entries):
-	result = [[getdate(date), 0.0] for date in dates]
-	root_type = frappe.db.get_value("Account", account, "root_type")
-
-	# start with the first date
-	date_index = 0
-
-	# get balances in debit
-	for entry in gl_entries:
-
-		# entry date is after the current pointer, so move the pointer forward
-		while getdate(entry.posting_date) > result[date_index][0]:
-			date_index += 1
-
-		result[date_index][1] += entry.debit - entry.credit
-
-	# if account type is credit, switch balances
-	if root_type not in ("Asset", "Expense"):
-		for r in result:
-			r[1] = -1 * r[1]
-
-	# for balance sheet accounts, the totals are cumulative
-	if root_type in ("Asset", "Liability", "Equity"):
-		for i, r in enumerate(result):
-			if i > 0:
-				r[1] = r[1] + result[i - 1][1]
-
-	return result
-
-
-def get_gl_entries(account, to_date):
-	child_accounts = get_descendants_of("Account", account, ignore_permissions=True)
-	child_accounts.append(account)
-
-	return frappe.db.get_all(
-		"GL Entry",
-		fields=["posting_date", "debit", "credit"],
-		filters=[
-			dict(posting_date=("<", to_date)),
-			dict(account=("in", child_accounts)),
-			dict(voucher_type=("!=", "Period Closing Voucher")),
-		],
-		order_by="posting_date asc",
-	)
-
-
-def get_dates_from_timegrain(from_date, to_date, timegrain):
-	days = months = years = 0
-	if "Daily" == timegrain:
-		days = 1
-	elif "Weekly" == timegrain:
-		days = 7
-	elif "Monthly" == timegrain:
-		months = 1
-	elif "Quarterly" == timegrain:
-		months = 3
-
-	dates = [get_period_ending(from_date, timegrain)]
-	while getdate(dates[-1]) < getdate(to_date):
-		date = get_period_ending(
-			add_to_date(dates[-1], years=years, months=months, days=days), timegrain
-		)
-		dates.append(date)
-	return dates

erpnext/accounts/deferred_revenue.py

@@ -1,649 +0,0 @@
-import frappe
-from frappe import _
-from frappe.email import sendmail_to_system_managers
-from frappe.utils import (
-	add_days,
-	add_months,
-	cint,
-	date_diff,
-	flt,
-	get_first_day,
-	get_last_day,
-	get_link_to_form,
-	getdate,
-	rounded,
-	today,
-)
-
-from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
-	get_accounting_dimensions,
-)
-from erpnext.accounts.utils import get_account_currency
-
-
-def validate_service_stop_date(doc):
-	"""Validates service_stop_date for Purchase Invoice and Sales Invoice"""
-
-	enable_check = (
-		"enable_deferred_revenue" if doc.doctype == "Sales Invoice" else "enable_deferred_expense"
-	)
-
-	old_stop_dates = {}
-	old_doc = frappe.db.get_all(
-		"{0} Item".format(doc.doctype), {"parent": doc.name}, ["name", "service_stop_date"]
-	)
-
-	for d in old_doc:
-		old_stop_dates[d.name] = d.service_stop_date or ""
-
-	for item in doc.items:
-		if not item.get(enable_check):
-			continue
-
-		if item.service_stop_date:
-			if date_diff(item.service_stop_date, item.service_start_date) < 0:
-				frappe.throw(_("Service Stop Date cannot be before Service Start Date"))
-
-			if date_diff(item.service_stop_date, item.service_end_date) > 0:
-				frappe.throw(_("Service Stop Date cannot be after Service End Date"))
-
-		if (
-			old_stop_dates
-			and old_stop_dates.get(item.name)
-			and item.service_stop_date != old_stop_dates.get(item.name)
-		):
-			frappe.throw(_("Cannot change Service Stop Date for item in row {0}").format(item.idx))
-
-
-def build_conditions(process_type, account, company):
-	conditions = ""
-	deferred_account = (
-		"item.deferred_revenue_account" if process_type == "Income" else "item.deferred_expense_account"
-	)
-
-	if account:
-		conditions += "AND %s='%s'" % (deferred_account, account)
-	elif company:
-		conditions += f"AND p.company = {frappe.db.escape(company)}"
-
-	return conditions
-
-
-def convert_deferred_expense_to_expense(
-	deferred_process, start_date=None, end_date=None, conditions=""
-):
-	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
-
-	if not start_date:
-		start_date = add_months(today(), -1)
-	if not end_date:
-		end_date = add_days(today(), -1)
-
-	# check for the purchase invoice for which GL entries has to be done
-	invoices = frappe.db.sql_list(
-		"""
-		select distinct item.parent
-		from `tabPurchase Invoice Item` item, `tabPurchase Invoice` p
-		where item.service_start_date<=%s and item.service_end_date>=%s
-		and item.enable_deferred_expense = 1 and item.parent=p.name
-		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
-		{0}
-	""".format(
-			conditions
-		),
-		(end_date, start_date),
-	)  # nosec
-
-	# For each invoice, book deferred expense
-	for invoice in invoices:
-		doc = frappe.get_doc("Purchase Invoice", invoice)
-		book_deferred_income_or_expense(doc, deferred_process, end_date)
-
-	if frappe.flags.deferred_accounting_error:
-		send_mail(deferred_process)
-
-
-def convert_deferred_revenue_to_income(
-	deferred_process, start_date=None, end_date=None, conditions=""
-):
-	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
-
-	if not start_date:
-		start_date = add_months(today(), -1)
-	if not end_date:
-		end_date = add_days(today(), -1)
-
-	# check for the sales invoice for which GL entries has to be done
-	invoices = frappe.db.sql_list(
-		"""
-		select distinct item.parent
-		from `tabSales Invoice Item` item, `tabSales Invoice` p
-		where item.service_start_date<=%s and item.service_end_date>=%s
-		and item.enable_deferred_revenue = 1 and item.parent=p.name
-		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
-		{0}
-	""".format(
-			conditions
-		),
-		(end_date, start_date),
-	)  # nosec
-
-	for invoice in invoices:
-		doc = frappe.get_doc("Sales Invoice", invoice)
-		book_deferred_income_or_expense(doc, deferred_process, end_date)
-
-	if frappe.flags.deferred_accounting_error:
-		send_mail(deferred_process)
-
-
-def get_booking_dates(doc, item, posting_date=None):
-	if not posting_date:
-		posting_date = add_days(today(), -1)
-
-	last_gl_entry = False
-
-	deferred_account = (
-		"deferred_revenue_account" if doc.doctype == "Sales Invoice" else "deferred_expense_account"
-	)
-
-	prev_gl_entry = frappe.db.sql(
-		"""
-		select name, posting_date from `tabGL Entry` where company=%s and account=%s and
-		voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
-		and is_cancelled = 0
-		order by posting_date desc limit 1
-	""",
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
-	)
-
-	prev_gl_via_je = frappe.db.sql(
-		"""
-		SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
-		WHERE p.name = c.parent and p.company=%s and c.account=%s
-		and c.reference_type=%s and c.reference_name=%s
-		and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
-	""",
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
-	)
-
-	if prev_gl_via_je:
-		if (not prev_gl_entry) or (
-			prev_gl_entry and prev_gl_entry[0].posting_date < prev_gl_via_je[0].posting_date
-		):
-			prev_gl_entry = prev_gl_via_je
-
-	if prev_gl_entry:
-		start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
-	else:
-		start_date = item.service_start_date
-
-	end_date = get_last_day(start_date)
-	if end_date >= item.service_end_date:
-		end_date = item.service_end_date
-		last_gl_entry = True
-	elif item.service_stop_date and end_date >= item.service_stop_date:
-		end_date = item.service_stop_date
-		last_gl_entry = True
-
-	if end_date > getdate(posting_date):
-		end_date = posting_date
-
-	if getdate(start_date) <= getdate(end_date):
-		return start_date, end_date, last_gl_entry
-	else:
-		return None, None, None
-
-
-def calculate_monthly_amount(
-	doc, item, last_gl_entry, start_date, end_date, total_days, total_booking_days, account_currency
-):
-	amount, base_amount = 0, 0
-
-	if not last_gl_entry:
-		total_months = (
-			(item.service_end_date.year - item.service_start_date.year) * 12
-			+ (item.service_end_date.month - item.service_start_date.month)
-			+ 1
-		)
-
-		prorate_factor = flt(date_diff(item.service_end_date, item.service_start_date)) / flt(
-			date_diff(get_last_day(item.service_end_date), get_first_day(item.service_start_date))
-		)
-
-		actual_months = rounded(total_months * prorate_factor, 1)
-
-		already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(
-			doc, item
-		)
-		base_amount = flt(item.base_net_amount / actual_months, item.precision("base_net_amount"))
-
-		if base_amount + already_booked_amount > item.base_net_amount:
-			base_amount = item.base_net_amount - already_booked_amount
-
-		if account_currency == doc.company_currency:
-			amount = base_amount
-		else:
-			amount = flt(item.net_amount / actual_months, item.precision("net_amount"))
-			if amount + already_booked_amount_in_account_currency > item.net_amount:
-				amount = item.net_amount - already_booked_amount_in_account_currency
-
-		if not (get_first_day(start_date) == start_date and get_last_day(end_date) == end_date):
-			partial_month = flt(date_diff(end_date, start_date)) / flt(
-				date_diff(get_last_day(end_date), get_first_day(start_date))
-			)
-
-			base_amount = rounded(partial_month, 1) * base_amount
-			amount = rounded(partial_month, 1) * amount
-	else:
-		already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(
-			doc, item
-		)
-		base_amount = flt(
-			item.base_net_amount - already_booked_amount, item.precision("base_net_amount")
-		)
-		if account_currency == doc.company_currency:
-			amount = base_amount
-		else:
-			amount = flt(
-				item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount")
-			)
-
-	return amount, base_amount
-
-
-def calculate_amount(doc, item, last_gl_entry, total_days, total_booking_days, account_currency):
-	amount, base_amount = 0, 0
-	if not last_gl_entry:
-		base_amount = flt(
-			item.base_net_amount * total_booking_days / flt(total_days), item.precision("base_net_amount")
-		)
-		if account_currency == doc.company_currency:
-			amount = base_amount
-		else:
-			amount = flt(
-				item.net_amount * total_booking_days / flt(total_days), item.precision("net_amount")
-			)
-	else:
-		already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(
-			doc, item
-		)
-
-		base_amount = flt(
-			item.base_net_amount - already_booked_amount, item.precision("base_net_amount")
-		)
-		if account_currency == doc.company_currency:
-			amount = base_amount
-		else:
-			amount = flt(
-				item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount")
-			)
-
-	return amount, base_amount
-
-
-def get_already_booked_amount(doc, item):
-	if doc.doctype == "Sales Invoice":
-		total_credit_debit, total_credit_debit_currency = "debit", "debit_in_account_currency"
-		deferred_account = "deferred_revenue_account"
-	else:
-		total_credit_debit, total_credit_debit_currency = "credit", "credit_in_account_currency"
-		deferred_account = "deferred_expense_account"
-
-	gl_entries_details = frappe.db.sql(
-		"""
-		select sum({0}) as total_credit, sum({1}) as total_credit_in_account_currency, voucher_detail_no
-		from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
-		and is_cancelled = 0
-		group by voucher_detail_no
-	""".format(
-			total_credit_debit, total_credit_debit_currency
-		),
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
-	)
-
-	journal_entry_details = frappe.db.sql(
-		"""
-		SELECT sum(c.{0}) as total_credit, sum(c.{1}) as total_credit_in_account_currency, reference_detail_no
-		FROM `tabJournal Entry` p , `tabJournal Entry Account` c WHERE p.name = c.parent and
-		p.company = %s and c.account=%s and c.reference_type=%s and c.reference_name=%s and c.reference_detail_no=%s
-		and p.docstatus < 2 group by reference_detail_no
-	""".format(
-			total_credit_debit, total_credit_debit_currency
-		),
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
-	)
-
-	already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
-	already_booked_amount += journal_entry_details[0].total_credit if journal_entry_details else 0
-
-	if doc.currency == doc.company_currency:
-		already_booked_amount_in_account_currency = already_booked_amount
-	else:
-		already_booked_amount_in_account_currency = (
-			gl_entries_details[0].total_credit_in_account_currency if gl_entries_details else 0
-		)
-		already_booked_amount_in_account_currency += (
-			journal_entry_details[0].total_credit_in_account_currency if journal_entry_details else 0
-		)
-
-	return already_booked_amount, already_booked_amount_in_account_currency
-
-
-def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
-	enable_check = (
-		"enable_deferred_revenue" if doc.doctype == "Sales Invoice" else "enable_deferred_expense"
-	)
-
-	accounts_frozen_upto = frappe.get_cached_value("Accounts Settings", "None", "acc_frozen_upto")
-
-	def _book_deferred_revenue_or_expense(
-		item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
-	):
-		start_date, end_date, last_gl_entry = get_booking_dates(doc, item, posting_date=posting_date)
-		if not (start_date and end_date):
-			return
-
-		account_currency = get_account_currency(item.expense_account or item.income_account)
-		if doc.doctype == "Sales Invoice":
-			against, project = doc.customer, doc.project
-			credit_account, debit_account = item.income_account, item.deferred_revenue_account
-		else:
-			against, project = doc.supplier, item.project
-			credit_account, debit_account = item.deferred_expense_account, item.expense_account
-
-		total_days = date_diff(item.service_end_date, item.service_start_date) + 1
-		total_booking_days = date_diff(end_date, start_date) + 1
-
-		if book_deferred_entries_based_on == "Months":
-			amount, base_amount = calculate_monthly_amount(
-				doc,
-				item,
-				last_gl_entry,
-				start_date,
-				end_date,
-				total_days,
-				total_booking_days,
-				account_currency,
-			)
-		else:
-			amount, base_amount = calculate_amount(
-				doc, item, last_gl_entry, total_days, total_booking_days, account_currency
-			)
-
-		if not amount:
-			return
-
-		# check if books nor frozen till endate:
-		if accounts_frozen_upto and getdate(end_date) <= getdate(accounts_frozen_upto):
-			end_date = get_last_day(add_days(accounts_frozen_upto, 1))
-
-		if via_journal_entry:
-			book_revenue_via_journal_entry(
-				doc,
-				credit_account,
-				debit_account,
-				amount,
-				base_amount,
-				end_date,
-				project,
-				account_currency,
-				item.cost_center,
-				item,
-				deferred_process,
-				submit_journal_entry,
-			)
-		else:
-			make_gl_entries(
-				doc,
-				credit_account,
-				debit_account,
-				against,
-				amount,
-				base_amount,
-				end_date,
-				project,
-				account_currency,
-				item.cost_center,
-				item,
-				deferred_process,
-			)
-
-		# Returned in case of any errors because it tries to submit the same record again and again in case of errors
-		if frappe.flags.deferred_accounting_error:
-			return
-
-		if getdate(end_date) < getdate(posting_date) and not last_gl_entry:
-			_book_deferred_revenue_or_expense(
-				item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
-			)
-
-	via_journal_entry = cint(
-		frappe.db.get_singles_value("Accounts Settings", "book_deferred_entries_via_journal_entry")
-	)
-	submit_journal_entry = cint(
-		frappe.db.get_singles_value("Accounts Settings", "submit_journal_entries")
-	)
-	book_deferred_entries_based_on = frappe.db.get_singles_value(
-		"Accounts Settings", "book_deferred_entries_based_on"
-	)
-
-	for item in doc.get("items"):
-		if item.get(enable_check):
-			_book_deferred_revenue_or_expense(
-				item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
-			)
-
-
-def process_deferred_accounting(posting_date=None):
-	"""Converts deferred income/expense into income/expense
-	Executed via background jobs on every month end"""
-
-	if not posting_date:
-		posting_date = today()
-
-	if not cint(
-		frappe.db.get_singles_value(
-			"Accounts Settings", "automatically_process_deferred_accounting_entry"
-		)
-	):
-		return
-
-	start_date = add_months(today(), -1)
-	end_date = add_days(today(), -1)
-
-	companies = frappe.get_all("Company")
-
-	for company in companies:
-		for record_type in ("Income", "Expense"):
-			doc = frappe.get_doc(
-				dict(
-					doctype="Process Deferred Accounting",
-					company=company.name,
-					posting_date=posting_date,
-					start_date=start_date,
-					end_date=end_date,
-					type=record_type,
-				)
-			)
-
-			doc.insert()
-			doc.submit()
-
-
-def make_gl_entries(
-	doc,
-	credit_account,
-	debit_account,
-	against,
-	amount,
-	base_amount,
-	posting_date,
-	project,
-	account_currency,
-	cost_center,
-	item,
-	deferred_process=None,
-):
-	# GL Entry for crediting the amount in the deferred expense
-	from erpnext.accounts.general_ledger import make_gl_entries
-
-	if amount == 0:
-		return
-
-	gl_entries = []
-	gl_entries.append(
-		doc.get_gl_dict(
-			{
-				"account": credit_account,
-				"against": against,
-				"credit": base_amount,
-				"credit_in_account_currency": amount,
-				"cost_center": cost_center,
-				"voucher_detail_no": item.name,
-				"posting_date": posting_date,
-				"project": project,
-				"against_voucher_type": "Process Deferred Accounting",
-				"against_voucher": deferred_process,
-			},
-			account_currency,
-			item=item,
-		)
-	)
-	# GL Entry to debit the amount from the expense
-	gl_entries.append(
-		doc.get_gl_dict(
-			{
-				"account": debit_account,
-				"against": against,
-				"debit": base_amount,
-				"debit_in_account_currency": amount,
-				"cost_center": cost_center,
-				"voucher_detail_no": item.name,
-				"posting_date": posting_date,
-				"project": project,
-				"against_voucher_type": "Process Deferred Accounting",
-				"against_voucher": deferred_process,
-			},
-			account_currency,
-			item=item,
-		)
-	)
-
-	if gl_entries:
-		try:
-			make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)
-			frappe.db.commit()
-		except Exception as e:
-			if frappe.flags.in_test:
-				doc.log_error(f"Error while processing deferred accounting for Invoice {doc.name}")
-				raise e
-			else:
-				frappe.db.rollback()
-				doc.log_error(f"Error while processing deferred accounting for Invoice {doc.name}")
-				frappe.flags.deferred_accounting_error = True
-
-
-def send_mail(deferred_process):
-	title = _("Error while processing deferred accounting for {0}").format(deferred_process)
-	link = get_link_to_form("Process Deferred Accounting", deferred_process)
-	content = _("Deferred accounting failed for some invoices:") + "\n"
-	content += _(
-		"Please check Process Deferred Accounting {0} and submit manually after resolving errors."
-	).format(link)
-	sendmail_to_system_managers(title, content)
-
-
-def book_revenue_via_journal_entry(
-	doc,
-	credit_account,
-	debit_account,
-	amount,
-	base_amount,
-	posting_date,
-	project,
-	account_currency,
-	cost_center,
-	item,
-	deferred_process=None,
-	submit="No",
-):
-
-	if amount == 0:
-		return
-
-	journal_entry = frappe.new_doc("Journal Entry")
-	journal_entry.posting_date = posting_date
-	journal_entry.company = doc.company
-	journal_entry.voucher_type = (
-		"Deferred Revenue" if doc.doctype == "Sales Invoice" else "Deferred Expense"
-	)
-	journal_entry.process_deferred_accounting = deferred_process
-
-	debit_entry = {
-		"account": credit_account,
-		"credit": base_amount,
-		"credit_in_account_currency": amount,
-		"account_currency": account_currency,
-		"reference_name": doc.name,
-		"reference_type": doc.doctype,
-		"reference_detail_no": item.name,
-		"cost_center": cost_center,
-		"project": project,
-	}
-
-	credit_entry = {
-		"account": debit_account,
-		"debit": base_amount,
-		"debit_in_account_currency": amount,
-		"account_currency": account_currency,
-		"reference_name": doc.name,
-		"reference_type": doc.doctype,
-		"reference_detail_no": item.name,
-		"cost_center": cost_center,
-		"project": project,
-	}
-
-	for dimension in get_accounting_dimensions():
-		debit_entry.update({dimension: item.get(dimension)})
-
-		credit_entry.update({dimension: item.get(dimension)})
-
-	journal_entry.append("accounts", debit_entry)
-	journal_entry.append("accounts", credit_entry)
-
-	try:
-		journal_entry.save()
-
-		if submit:
-			journal_entry.submit()
-
-		frappe.db.commit()
-	except Exception:
-		frappe.db.rollback()
-		doc.log_error(f"Error while processing deferred accounting for Invoice {doc.name}")
-		frappe.flags.deferred_accounting_error = True
-
-
-def get_deferred_booking_accounts(doctype, voucher_detail_no, dr_or_cr):
-
-	if doctype == "Sales Invoice":
-		credit_account, debit_account = frappe.db.get_value(
-			"Sales Invoice Item",
-			{"name": voucher_detail_no},
-			["income_account", "deferred_revenue_account"],
-		)
-	else:
-		credit_account, debit_account = frappe.db.get_value(
-			"Purchase Invoice Item",
-			{"name": voucher_detail_no},
-			["deferred_expense_account", "expense_account"],
-		)
-
-	if dr_or_cr == "Debit":
-		return debit_account
-	else:
-		return credit_account

erpnext/accounts/doctype/account/README.md

@@ -1,11 +0,0 @@
-Account DocType represents an Accounting Ledger or Group.
-
-Follows a composite model. `parent_account` represents the parent of an Account except
-a root account.
-There can be only 4 root accounts: Income, Expense, Assets and Liabilities in a company.
-
-Other features:
-
-- It can be of type Debit or Credit.
-- A Group is a collection of groups or ledgers
-

erpnext/accounts/doctype/account/account.js

@@ -1,188 +0,0 @@
-// Copyright (c) 2017, Frappe Technologies Pvt. Ltd. and Contributors
-// License: GNU General Public License v3. See license.txt
-
-frappe.ui.form.on('Account', {
-	setup: function(frm) {
-		frm.add_fetch('parent_account', 'report_type', 'report_type');
-		frm.add_fetch('parent_account', 'root_type', 'root_type');
-	},
-	onload: function(frm) {
-		frm.set_query('parent_account', function(doc) {
-			return {
-				filters: {
-					"is_group": 1,
-					"company": doc.company
-				}
-			};
-		});
-	},
-	refresh: function(frm) {
-		frm.toggle_display('account_name', frm.is_new());
-
-		// hide fields if group
-		frm.toggle_display(['account_type', 'tax_rate'], cint(frm.doc.is_group) == 0);
-
-		// disable fields
-		frm.toggle_enable(['is_group', 'company'], false);
-
-		if (cint(frm.doc.is_group) == 0) {
-			frm.toggle_display('freeze_account', frm.doc.__onload
-				&& frm.doc.__onload.can_freeze_account);
-		}
-
-		// read-only for root accounts
-		if (!frm.is_new()) {
-			if (!frm.doc.parent_account) {
-				frm.set_read_only();
-				frm.set_intro(__("This is a root account and cannot be edited."));
-			} else {
-				// credit days and type if customer or supplier
-				frm.set_intro(null);
-				frm.trigger('account_type');
-				// show / hide convert buttons
-				frm.trigger('add_toolbar_buttons');
-			}
-			if (frm.has_perm('write')) {
-				frm.add_custom_button(__('Merge Account'), function () {
-					frm.trigger("merge_account");
-				}, __('Actions'));
-				frm.add_custom_button(__('Update Account Name / Number'), function () {
-					frm.trigger("update_account_number");
-				}, __('Actions'));
-			}
-		}
-	},
-	account_type: function (frm) {
-		if (frm.doc.is_group == 0) {
-			frm.toggle_display(['tax_rate'], frm.doc.account_type == 'Tax');
-			frm.toggle_display('warehouse', frm.doc.account_type == 'Stock');
-		}
-	},
-	add_toolbar_buttons: function(frm) {
-		frm.add_custom_button(__('Chart of Accounts'), () => {
-			frappe.set_route("Tree", "Account");
-		}, __('View'));
-
-		if (frm.doc.is_group == 1) {
-			frm.add_custom_button(__('Convert to Non-Group'), function () {
-				return frappe.call({
-					doc: frm.doc,
-					method: 'convert_group_to_ledger',
-					callback: function() {
-						frm.refresh();
-					}
-				});
-			}, __('Actions'));
-
-		} else if (cint(frm.doc.is_group) == 0
-			&& frappe.boot.user.can_read.indexOf("GL Entry") !== -1) {
-			frm.add_custom_button(__('General Ledger'), function () {
-				frappe.route_options = {
-					"account": frm.doc.name,
-					"from_date": frappe.sys_defaults.year_start_date,
-					"to_date": frappe.sys_defaults.year_end_date,
-					"company": frm.doc.company
-				};
-				frappe.set_route("query-report", "General Ledger");
-			}, __('View'));
-
-			frm.add_custom_button(__('Convert to Group'), function () {
-				return frappe.call({
-					doc: frm.doc,
-					method: 'convert_ledger_to_group',
-					callback: function() {
-						frm.refresh();
-					}
-				});
-			}, __('Actions'));
-		}
-	},
-
-	merge_account: function(frm) {
-		var d = new frappe.ui.Dialog({
-			title: __('Merge with Existing Account'),
-			fields: [
-				{
-					"label" : "Name",
-					"fieldname": "name",
-					"fieldtype": "Data",
-					"reqd": 1,
-					"default": frm.doc.name
-				}
-			],
-			primary_action: function() {
-				var data = d.get_values();
-				frappe.call({
-					method: "erpnext.accounts.doctype.account.account.merge_account",
-					args: {
-						old: frm.doc.name,
-						new: data.name,
-						is_group: frm.doc.is_group,
-						root_type: frm.doc.root_type,
-						company: frm.doc.company
-					},
-					callback: function(r) {
-						if(!r.exc) {
-							if(r.message) {
-								frappe.set_route("Form", "Account", r.message);
-							}
-							d.hide();
-						}
-					}
-				});
-			},
-			primary_action_label: __('Merge')
-		});
-		d.show();
-	},
-
-	update_account_number: function(frm) {
-		var d = new frappe.ui.Dialog({
-			title: __('Update Account Number / Name'),
-			fields: [
-				{
-					"label": "Account Name",
-					"fieldname": "account_name",
-					"fieldtype": "Data",
-					"reqd": 1,
-					"default": frm.doc.account_name
-				},
-				{
-					"label": "Account Number",
-					"fieldname": "account_number",
-					"fieldtype": "Data",
-					"default": frm.doc.account_number
-				}
-			],
-			primary_action: function() {
-				var data = d.get_values();
-				if(data.account_number === frm.doc.account_number && data.account_name === frm.doc.account_name) {
-					d.hide();
-					return;
-				}
-
-				frappe.call({
-					method: "erpnext.accounts.doctype.account.account.update_account_number",
-					args: {
-						account_number: data.account_number,
-						account_name: data.account_name,
-						name: frm.doc.name
-					},
-					callback: function(r) {
-						if(!r.exc) {
-							if(r.message) {
-								frappe.set_route("Form", "Account", r.message);
-							} else {
-								frm.set_value("account_number", data.account_number);
-								frm.set_value("account_name", data.account_name);
-							}
-							d.hide();
-						}
-					}
-				});
-			},
-			primary_action_label: __('Update')
-		});
-		d.show();
-	}
-});

erpnext/accounts/doctype/account/account.json

@@ -1,257 +0,0 @@
-{
- "actions": [],
- "allow_copy": 1,
- "allow_import": 1,
- "creation": "2013-01-30 12:49:46",
- "description": "Heads (or groups) against which Accounting Entries are made and balances are maintained.",
- "doctype": "DocType",
- "document_type": "Setup",
- "engine": "InnoDB",
- "field_order": [
-  "properties",
-  "column_break0",
-  "disabled",
-  "account_name",
-  "account_number",
-  "is_group",
-  "company",
-  "root_type",
-  "report_type",
-  "account_currency",
-  "column_break1",
-  "parent_account",
-  "account_type",
-  "tax_rate",
-  "freeze_account",
-  "balance_must_be",
-  "lft",
-  "rgt",
-  "old_parent",
-  "include_in_gross"
- ],
- "fields": [
-  {
-   "fieldname": "properties",
-   "fieldtype": "Section Break",
-   "oldfieldtype": "Section Break"
-  },
-  {
-   "fieldname": "column_break0",
-   "fieldtype": "Column Break",
-   "width": "50%"
-  },
-  {
-   "fieldname": "account_name",
-   "fieldtype": "Data",
-   "in_list_view": 1,
-   "label": "Account Name",
-   "no_copy": 1,
-   "oldfieldname": "account_name",
-   "oldfieldtype": "Data",
-   "reqd": 1
-  },
-  {
-   "fieldname": "account_number",
-   "fieldtype": "Data",
-   "in_list_view": 1,
-   "in_standard_filter": 1,
-   "label": "Account Number",
-   "read_only": 1
-  },
-  {
-   "default": "0",
-   "fieldname": "is_group",
-   "fieldtype": "Check",
-   "label": "Is Group"
-  },
-  {
-   "fieldname": "company",
-   "fieldtype": "Link",
-   "in_standard_filter": 1,
-   "label": "Company",
-   "oldfieldname": "company",
-   "oldfieldtype": "Link",
-   "options": "Company",
-   "read_only": 1,
-   "remember_last_selected_value": 1,
-   "reqd": 1
-  },
-  {
-   "fieldname": "root_type",
-   "fieldtype": "Select",
-   "in_standard_filter": 1,
-   "label": "Root Type",
-   "options": "\nAsset\nLiability\nIncome\nExpense\nEquity",
-   "read_only": 1
-  },
-  {
-   "fieldname": "report_type",
-   "fieldtype": "Select",
-   "in_standard_filter": 1,
-   "label": "Report Type",
-   "options": "\nBalance Sheet\nProfit and Loss",
-   "read_only": 1
-  },
-  {
-   "depends_on": "eval:doc.is_group==0",
-   "fieldname": "account_currency",
-   "fieldtype": "Link",
-   "label": "Currency",
-   "options": "Currency"
-  },
-  {
-   "fieldname": "column_break1",
-   "fieldtype": "Column Break",
-   "width": "50%"
-  },
-  {
-   "fieldname": "parent_account",
-   "fieldtype": "Link",
-   "ignore_user_permissions": 1,
-   "label": "Parent Account",
-   "oldfieldname": "parent_account",
-   "oldfieldtype": "Link",
-   "options": "Account",
-   "reqd": 1,
-   "search_index": 1
-  },
-  {
-   "description": "Setting Account Type helps in selecting this Account in transactions.",
-   "fieldname": "account_type",
-   "fieldtype": "Select",
-   "in_standard_filter": 1,
-   "label": "Account Type",
-   "oldfieldname": "account_type",
-   "oldfieldtype": "Select",
-   "options": "\nAccumulated Depreciation\nAsset Received But Not Billed\nBank\nCash\nChargeable\nCapital Work in Progress\nCost of Goods Sold\nDepreciation\nEquity\nExpense Account\nExpenses Included In Asset Valuation\nExpenses Included In Valuation\nFixed Asset\nIncome Account\nPayable\nReceivable\nRound Off\nStock\nStock Adjustment\nStock Received But Not Billed\nService Received But Not Billed\nTax\nTemporary"
-  },
-  {
-   "description": "Rate at which this tax is applied",
-   "fieldname": "tax_rate",
-   "fieldtype": "Float",
-   "label": "Rate",
-   "oldfieldname": "tax_rate",
-   "oldfieldtype": "Currency"
-  },
-  {
-   "description": "If the account is frozen, entries are allowed to restricted users.",
-   "fieldname": "freeze_account",
-   "fieldtype": "Select",
-   "label": "Frozen",
-   "oldfieldname": "freeze_account",
-   "oldfieldtype": "Select",
-   "options": "No\nYes"
-  },
-  {
-   "fieldname": "balance_must_be",
-   "fieldtype": "Select",
-   "label": "Balance must be",
-   "options": "\nDebit\nCredit"
-  },
-  {
-   "fieldname": "lft",
-   "fieldtype": "Int",
-   "hidden": 1,
-   "label": "Lft",
-   "print_hide": 1,
-   "read_only": 1,
-   "search_index": 1
-  },
-  {
-   "fieldname": "rgt",
-   "fieldtype": "Int",
-   "hidden": 1,
-   "label": "Rgt",
-   "print_hide": 1,
-   "read_only": 1,
-   "search_index": 1
-  },
-  {
-   "fieldname": "old_parent",
-   "fieldtype": "Data",
-   "hidden": 1,
-   "label": "Old Parent",
-   "print_hide": 1,
-   "read_only": 1
-  },
-  {
-   "default": "0",
-   "depends_on": "eval:(doc.report_type == 'Profit and Loss' && !doc.is_group)",
-   "fieldname": "include_in_gross",
-   "fieldtype": "Check",
-   "label": "Include in gross"
-  },
-  {
-   "default": "0",
-   "fieldname": "disabled",
-   "fieldtype": "Check",
-   "label": "Disable"
-  }
- ],
- "icon": "fa fa-money",
- "idx": 1,
- "is_tree": 1,
- "links": [],
- "modified": "2023-04-11 16:08:46.983677",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Account",
- "nsm_parent_field": "parent_account",
- "owner": "Administrator",
- "permissions": [
-  {
-   "create": 1,
-   "delete": 1,
-   "email": 1,
-   "export": 1,
-   "import": 1,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Accounts User",
-   "share": 1,
-   "write": 1
-  },
-  {
-   "email": 1,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Auditor"
-  },
-  {
-   "email": 1,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Sales User"
-  },
-  {
-   "email": 1,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Purchase User"
-  },
-  {
-   "create": 1,
-   "delete": 1,
-   "email": 1,
-   "export": 1,
-   "import": 1,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Accounts Manager",
-   "set_user_permissions": 1,
-   "share": 1,
-   "write": 1
-  }
- ],
- "search_fields": "account_number",
- "show_name_in_global_search": 1,
- "sort_field": "modified",
- "sort_order": "ASC",
- "states": [],
- "track_changes": 1
-}

erpnext/accounts/doctype/account/account.py

@@ -1,486 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-
-import frappe
-from frappe import _, throw
-from frappe.utils import cint, cstr
-from frappe.utils.nestedset import NestedSet, get_ancestors_of, get_descendants_of
-
-import erpnext
-
-
-class RootNotEditable(frappe.ValidationError):
-	pass
-
-
-class BalanceMismatchError(frappe.ValidationError):
-	pass
-
-
-class Account(NestedSet):
-	nsm_parent_field = "parent_account"
-
-	def on_update(self):
-		if frappe.local.flags.ignore_update_nsm:
-			return
-		else:
-			super(Account, self).on_update()
-
-	def onload(self):
-		frozen_accounts_modifier = frappe.db.get_value(
-			"Accounts Settings", "Accounts Settings", "frozen_accounts_modifier"
-		)
-		if not frozen_accounts_modifier or frozen_accounts_modifier in frappe.get_roles():
-			self.set_onload("can_freeze_account", True)
-
-	def autoname(self):
-		from erpnext.accounts.utils import get_autoname_with_number
-
-		self.name = get_autoname_with_number(self.account_number, self.account_name, self.company)
-
-	def validate(self):
-		from erpnext.accounts.utils import validate_field_number
-
-		if frappe.local.flags.allow_unverified_charts:
-			return
-		self.validate_parent()
-		self.validate_root_details()
-		validate_field_number("Account", self.name, self.account_number, self.company, "account_number")
-		self.validate_group_or_ledger()
-		self.set_root_and_report_type()
-		self.validate_mandatory()
-		self.validate_frozen_accounts_modifier()
-		self.validate_balance_must_be_debit_or_credit()
-		self.validate_account_currency()
-		self.validate_root_company_and_sync_account_to_children()
-
-	def validate_parent(self):
-		"""Fetch Parent Details and validate parent account"""
-		if self.parent_account:
-			par = frappe.db.get_value(
-				"Account", self.parent_account, ["name", "is_group", "company"], as_dict=1
-			)
-			if not par:
-				throw(
-					_("Account {0}: Parent account {1} does not exist").format(self.name, self.parent_account)
-				)
-			elif par.name == self.name:
-				throw(_("Account {0}: You can not assign itself as parent account").format(self.name))
-			elif not par.is_group:
-				throw(
-					_("Account {0}: Parent account {1} can not be a ledger").format(
-						self.name, self.parent_account
-					)
-				)
-			elif par.company != self.company:
-				throw(
-					_("Account {0}: Parent account {1} does not belong to company: {2}").format(
-						self.name, self.parent_account, self.company
-					)
-				)
-
-	def set_root_and_report_type(self):
-		if self.parent_account:
-			par = frappe.db.get_value(
-				"Account", self.parent_account, ["report_type", "root_type"], as_dict=1
-			)
-
-			if par.report_type:
-				self.report_type = par.report_type
-			if par.root_type:
-				self.root_type = par.root_type
-
-		if self.is_group:
-			db_value = frappe.db.get_value("Account", self.name, ["report_type", "root_type"], as_dict=1)
-			if db_value:
-				if self.report_type != db_value.report_type:
-					frappe.db.sql(
-						"update `tabAccount` set report_type=%s where lft > %s and rgt < %s",
-						(self.report_type, self.lft, self.rgt),
-					)
-				if self.root_type != db_value.root_type:
-					frappe.db.sql(
-						"update `tabAccount` set root_type=%s where lft > %s and rgt < %s",
-						(self.root_type, self.lft, self.rgt),
-					)
-
-		if self.root_type and not self.report_type:
-			self.report_type = (
-				"Balance Sheet" if self.root_type in ("Asset", "Liability", "Equity") else "Profit and Loss"
-			)
-
-	def validate_root_details(self):
-		# does not exists parent
-		if frappe.db.exists("Account", self.name):
-			if not frappe.db.get_value("Account", self.name, "parent_account"):
-				throw(_("Root cannot be edited."), RootNotEditable)
-
-		if not self.parent_account and not self.is_group:
-			frappe.throw(_("The root account {0} must be a group").format(frappe.bold(self.name)))
-
-	def validate_root_company_and_sync_account_to_children(self):
-		# ignore validation while creating new compnay or while syncing to child companies
-		if (
-			frappe.local.flags.ignore_root_company_validation or self.flags.ignore_root_company_validation
-		):
-			return
-		ancestors = get_root_company(self.company)
-		if ancestors:
-			if frappe.get_value("Company", self.company, "allow_account_creation_against_child_company"):
-				return
-			if not frappe.db.get_value(
-				"Account", {"account_name": self.account_name, "company": ancestors[0]}, "name"
-			):
-				frappe.throw(_("Please add the account to root level Company - {}").format(ancestors[0]))
-		elif self.parent_account:
-			descendants = get_descendants_of("Company", self.company)
-			if not descendants:
-				return
-			parent_acc_name_map = {}
-			parent_acc_name, parent_acc_number = frappe.db.get_value(
-				"Account", self.parent_account, ["account_name", "account_number"]
-			)
-			filters = {
-				"company": ["in", descendants],
-				"account_name": parent_acc_name,
-			}
-			if parent_acc_number:
-				filters["account_number"] = parent_acc_number
-
-			for d in frappe.db.get_values(
-				"Account", filters=filters, fieldname=["company", "name"], as_dict=True
-			):
-				parent_acc_name_map[d["company"]] = d["name"]
-
-			if not parent_acc_name_map:
-				return
-
-			self.create_account_for_child_company(parent_acc_name_map, descendants, parent_acc_name)
-
-	def validate_group_or_ledger(self):
-		if self.get("__islocal"):
-			return
-
-		existing_is_group = frappe.db.get_value("Account", self.name, "is_group")
-		if cint(self.is_group) != cint(existing_is_group):
-			if self.check_gle_exists():
-				throw(_("Account with existing transaction cannot be converted to ledger"))
-			elif self.is_group:
-				if self.account_type and not self.flags.exclude_account_type_check:
-					throw(_("Cannot covert to Group because Account Type is selected."))
-			elif self.check_if_child_exists():
-				throw(_("Account with child nodes cannot be set as ledger"))
-
-	def validate_frozen_accounts_modifier(self):
-		old_value = frappe.db.get_value("Account", self.name, "freeze_account")
-		if old_value and old_value != self.freeze_account:
-			frozen_accounts_modifier = frappe.db.get_value(
-				"Accounts Settings", None, "frozen_accounts_modifier"
-			)
-			if not frozen_accounts_modifier or frozen_accounts_modifier not in frappe.get_roles():
-				throw(_("You are not authorized to set Frozen value"))
-
-	def validate_balance_must_be_debit_or_credit(self):
-		from erpnext.accounts.utils import get_balance_on
-
-		if not self.get("__islocal") and self.balance_must_be:
-			account_balance = get_balance_on(self.name)
-
-			if account_balance > 0 and self.balance_must_be == "Credit":
-				frappe.throw(
-					_(
-						"Account balance already in Debit, you are not allowed to set 'Balance Must Be' as 'Credit'"
-					)
-				)
-			elif account_balance < 0 and self.balance_must_be == "Debit":
-				frappe.throw(
-					_(
-						"Account balance already in Credit, you are not allowed to set 'Balance Must Be' as 'Debit'"
-					)
-				)
-
-	def validate_account_currency(self):
-		if not self.account_currency:
-			self.account_currency = frappe.get_cached_value("Company", self.company, "default_currency")
-
-		gl_currency = frappe.db.get_value("GL Entry", {"account": self.name}, "account_currency")
-
-		if gl_currency and self.account_currency != gl_currency:
-			if frappe.db.get_value("GL Entry", {"account": self.name}):
-				frappe.throw(_("Currency can not be changed after making entries using some other currency"))
-
-	def create_account_for_child_company(self, parent_acc_name_map, descendants, parent_acc_name):
-		for company in descendants:
-			company_bold = frappe.bold(company)
-			parent_acc_name_bold = frappe.bold(parent_acc_name)
-			if not parent_acc_name_map.get(company):
-				frappe.throw(
-					_(
-						"While creating account for Child Company {0}, parent account {1} not found. Please create the parent account in corresponding COA"
-					).format(company_bold, parent_acc_name_bold),
-					title=_("Account Not Found"),
-				)
-
-			# validate if parent of child company account to be added is a group
-			if frappe.db.get_value("Account", self.parent_account, "is_group") and not frappe.db.get_value(
-				"Account", parent_acc_name_map[company], "is_group"
-			):
-				msg = _(
-					"While creating account for Child Company {0}, parent account {1} found as a ledger account."
-				).format(company_bold, parent_acc_name_bold)
-				msg += "<br><br>"
-				msg += _(
-					"Please convert the parent account in corresponding child company to a group account."
-				)
-				frappe.throw(msg, title=_("Invalid Parent Account"))
-
-			filters = {"account_name": self.account_name, "company": company}
-
-			if self.account_number:
-				filters["account_number"] = self.account_number
-
-			child_account = frappe.db.get_value("Account", filters, "name")
-			if not child_account:
-				doc = frappe.copy_doc(self)
-				doc.flags.ignore_root_company_validation = True
-				doc.update(
-					{
-						"company": company,
-						# parent account's currency should be passed down to child account's curreny
-						# if it is None, it picks it up from default company currency, which might be unintended
-						"account_currency": erpnext.get_company_currency(company),
-						"parent_account": parent_acc_name_map[company],
-					}
-				)
-
-				doc.save()
-				frappe.msgprint(_("Account {0} is added in the child company {1}").format(doc.name, company))
-			elif child_account:
-				# update the parent company's value in child companies
-				doc = frappe.get_doc("Account", child_account)
-				parent_value_changed = False
-				for field in ["account_type", "freeze_account", "balance_must_be"]:
-					if doc.get(field) != self.get(field):
-						parent_value_changed = True
-						doc.set(field, self.get(field))
-
-				if parent_value_changed:
-					doc.save()
-
-	@frappe.whitelist()
-	def convert_group_to_ledger(self):
-		if self.check_if_child_exists():
-			throw(_("Account with child nodes cannot be converted to ledger"))
-		elif self.check_gle_exists():
-			throw(_("Account with existing transaction cannot be converted to ledger"))
-		else:
-			self.is_group = 0
-			self.save()
-			return 1
-
-	@frappe.whitelist()
-	def convert_ledger_to_group(self):
-		if self.check_gle_exists():
-			throw(_("Account with existing transaction can not be converted to group."))
-		elif self.account_type and not self.flags.exclude_account_type_check:
-			throw(_("Cannot convert to Group because Account Type is selected."))
-		else:
-			self.is_group = 1
-			self.save()
-			return 1
-
-	# Check if any previous balance exists
-	def check_gle_exists(self):
-		return frappe.db.get_value("GL Entry", {"account": self.name})
-
-	def check_if_child_exists(self):
-		return frappe.db.sql(
-			"""select name from `tabAccount` where parent_account = %s
-			and docstatus != 2""",
-			self.name,
-		)
-
-	def validate_mandatory(self):
-		if not self.root_type:
-			throw(_("Root Type is mandatory"))
-
-		if not self.report_type:
-			throw(_("Report Type is mandatory"))
-
-	def on_trash(self):
-		# checks gl entries and if child exists
-		if self.check_gle_exists():
-			throw(_("Account with existing transaction can not be deleted"))
-
-		super(Account, self).on_trash(True)
-
-
-@frappe.whitelist()
-@frappe.validate_and_sanitize_search_inputs
-def get_parent_account(doctype, txt, searchfield, start, page_len, filters):
-	return frappe.db.sql(
-		"""select name from tabAccount
-		where is_group = 1 and docstatus != 2 and company = %s
-		and %s like %s order by name limit %s offset %s"""
-		% ("%s", searchfield, "%s", "%s", "%s"),
-		(filters["company"], "%%%s%%" % txt, page_len, start),
-		as_list=1,
-	)
-
-
-def get_account_currency(account):
-	"""Helper function to get account currency"""
-	if not account:
-		return
-
-	def generator():
-		account_currency, company = frappe.get_cached_value(
-			"Account", account, ["account_currency", "company"]
-		)
-		if not account_currency:
-			account_currency = frappe.get_cached_value("Company", company, "default_currency")
-
-		return account_currency
-
-	return frappe.local_cache("account_currency", account, generator)
-
-
-def on_doctype_update():
-	frappe.db.add_index("Account", ["lft", "rgt"])
-
-
-def get_account_autoname(account_number, account_name, company):
-	# first validate if company exists
-	company = frappe.get_cached_value("Company", company, ["abbr", "name"], as_dict=True)
-	if not company:
-		frappe.throw(_("Company {0} does not exist").format(company))
-
-	parts = [account_name.strip(), company.abbr]
-	if cstr(account_number).strip():
-		parts.insert(0, cstr(account_number).strip())
-	return " - ".join(parts)
-
-
-def validate_account_number(name, account_number, company):
-	if account_number:
-		account_with_same_number = frappe.db.get_value(
-			"Account", {"account_number": account_number, "company": company, "name": ["!=", name]}
-		)
-		if account_with_same_number:
-			frappe.throw(
-				_("Account Number {0} already used in account {1}").format(
-					account_number, account_with_same_number
-				)
-			)
-
-
-@frappe.whitelist()
-def update_account_number(name, account_name, account_number=None, from_descendant=False):
-	account = frappe.db.get_value("Account", name, "company", as_dict=True)
-	if not account:
-		return
-
-	old_acc_name, old_acc_number = frappe.db.get_value(
-		"Account", name, ["account_name", "account_number"]
-	)
-
-	# check if account exists in parent company
-	ancestors = get_ancestors_of("Company", account.company)
-	allow_independent_account_creation = frappe.get_value(
-		"Company", account.company, "allow_account_creation_against_child_company"
-	)
-
-	if ancestors and not allow_independent_account_creation:
-		for ancestor in ancestors:
-			old_name = frappe.db.get_value(
-				"Account",
-				{"account_number": old_acc_number, "account_name": old_acc_name, "company": ancestor},
-				"name",
-			)
-
-			if old_name:
-				# same account in parent company exists
-				allow_child_account_creation = _("Allow Account Creation Against Child Company")
-
-				message = _("Account {0} exists in parent company {1}.").format(
-					frappe.bold(old_acc_name), frappe.bold(ancestor)
-				)
-				message += "<br>"
-				message += _("Renaming it is only allowed via parent company {0}, to avoid mismatch.").format(
-					frappe.bold(ancestor)
-				)
-				message += "<br><br>"
-				message += _("To overrule this, enable '{0}' in company {1}").format(
-					allow_child_account_creation, frappe.bold(account.company)
-				)
-
-				frappe.throw(message, title=_("Rename Not Allowed"))
-
-	validate_account_number(name, account_number, account.company)
-	if account_number:
-		frappe.db.set_value("Account", name, "account_number", account_number.strip())
-	else:
-		frappe.db.set_value("Account", name, "account_number", "")
-	frappe.db.set_value("Account", name, "account_name", account_name.strip())
-
-	if not from_descendant:
-		# Update and rename in child company accounts as well
-		descendants = get_descendants_of("Company", account.company)
-		if descendants:
-			sync_update_account_number_in_child(
-				descendants, old_acc_name, account_name, account_number, old_acc_number
-			)
-
-	new_name = get_account_autoname(account_number, account_name, account.company)
-	if name != new_name:
-		frappe.rename_doc("Account", name, new_name, force=1)
-		return new_name
-
-
-@frappe.whitelist()
-def merge_account(old, new, is_group, root_type, company):
-	# Validate properties before merging
-	if not frappe.db.exists("Account", new):
-		throw(_("Account {0} does not exist").format(new))
-
-	val = list(frappe.db.get_value("Account", new, ["is_group", "root_type", "company"]))
-
-	if val != [cint(is_group), root_type, company]:
-		throw(
-			_(
-				"""Merging is only possible if following properties are same in both records. Is Group, Root Type, Company"""
-			)
-		)
-
-	if is_group and frappe.db.get_value("Account", new, "parent_account") == old:
-		frappe.db.set_value(
-			"Account", new, "parent_account", frappe.db.get_value("Account", old, "parent_account")
-		)
-
-	frappe.rename_doc("Account", old, new, merge=1, force=1)
-
-	return new
-
-
-@frappe.whitelist()
-def get_root_company(company):
-	# return the topmost company in the hierarchy
-	ancestors = get_ancestors_of("Company", company, "lft asc")
-	return [ancestors[0]] if ancestors else []
-
-
-def sync_update_account_number_in_child(
-	descendants, old_acc_name, account_name, account_number=None, old_acc_number=None
-):
-	filters = {
-		"company": ["in", descendants],
-		"account_name": old_acc_name,
-	}
-	if old_acc_number:
-		filters["account_number"] = old_acc_number
-
-	for d in frappe.db.get_values(
-		"Account", filters=filters, fieldname=["company", "name"], as_dict=True
-	):
-		update_account_number(d["name"], account_name, account_number, from_descendant=True)

erpnext/accounts/doctype/account/account_tree.js

@@ -1,202 +0,0 @@
-frappe.provide("frappe.treeview_settings")
-
-frappe.treeview_settings["Account"] = {
-	breadcrumb: "Accounts",
-	title: __("Chart of Accounts"),
-	get_tree_root: false,
-	filters: [
-		{
-			fieldname: "company",
-			fieldtype:"Select",
-			options: erpnext.utils.get_tree_options("company"),
-			label: __("Company"),
-			default: erpnext.utils.get_tree_default("company"),
-			on_change: function() {
-				var me = frappe.treeview_settings['Account'].treeview;
-				var company = me.page.fields_dict.company.get_value();
-				if (!company) {
-					frappe.throw(__("Please set a Company"));
-				}
-				frappe.call({
-					method: "erpnext.accounts.doctype.account.account.get_root_company",
-					args: {
-						company: company,
-					},
-					callback: function(r) {
-						if(r.message) {
-							let root_company = r.message.length ? r.message[0] : "";
-							me.page.fields_dict.root_company.set_value(root_company);
-
-							frappe.db.get_value("Company", {"name": company}, "allow_account_creation_against_child_company", (r) => {
-								frappe.flags.ignore_root_company_validation = r.allow_account_creation_against_child_company;
-							});
-						}
-					}
-				});
-			}
-		},
-		{
-			fieldname: "root_company",
-			fieldtype:"Data",
-			label: __("Root Company"),
-			hidden: true,
-			disable_onchange: true
-		}
-	],
-	root_label: "Accounts",
-	get_tree_nodes: 'erpnext.accounts.utils.get_children',
-	on_get_node: function(nodes, deep=false) {
-		if (frappe.boot.user.can_read.indexOf("GL Entry") == -1) return;
-
-		let accounts = [];
-		if (deep) {
-			// in case of `get_all_nodes`
-			accounts = nodes.reduce((acc, node) => [...acc, ...node.data], []);
-		} else {
-			accounts = nodes;
-		}
-
-		const get_balances = frappe.call({
-			method: 'erpnext.accounts.utils.get_account_balances',
-			args: {
-				accounts: accounts,
-				company: cur_tree.args.company
-			},
-		});
-
-		get_balances.then(r => {
-			if (!r.message || r.message.length == 0) return;
-
-			for (let account of r.message) {
-
-				const node = cur_tree.nodes && cur_tree.nodes[account.value];
-				if (!node || node.is_root) continue;
-
-				// show Dr if positive since balance is calculated as debit - credit else show Cr
-				const balance = account.balance_in_account_currency || account.balance;
-				const dr_or_cr = balance > 0 ? "Dr": "Cr";
-				const format = (value, currency) => format_currency(Math.abs(value), currency);
-
-				if (account.balance!==undefined) {
-					node.parent && node.parent.find('.balance-area').remove();
-					$('<span class="balance-area pull-right">'
-						+ (account.balance_in_account_currency ?
-							(format(account.balance_in_account_currency, account.account_currency) + " / ") : "")
-						+ format(account.balance, account.company_currency)
-						+ " " + dr_or_cr
-						+ '</span>').insertBefore(node.$ul);
-				}
-			}
-		});
-	},
-	add_tree_node: 'erpnext.accounts.utils.add_ac',
-	menu_items:[
-		{
-			label: __('New Company'),
-			action: function() { frappe.new_doc("Company", true) },
-			condition: 'frappe.boot.user.can_create.indexOf("Company") !== -1'
-		}
-	],
-	fields: [
-		{fieldtype:'Data', fieldname:'account_name', label:__('New Account Name'), reqd:true,
-			description: __("Name of new Account. Note: Please don't create accounts for Customers and Suppliers")},
-		{fieldtype:'Data', fieldname:'account_number', label:__('Account Number'),
-			description: __("Number of new Account, it will be included in the account name as a prefix")},
-		{fieldtype:'Check', fieldname:'is_group', label:__('Is Group'),
-			description: __('Further accounts can be made under Groups, but entries can be made against non-Groups')},
-		{fieldtype:'Select', fieldname:'root_type', label:__('Root Type'),
-			options: ['Asset', 'Liability', 'Equity', 'Income', 'Expense'].join('\n'),
-			depends_on: 'eval:doc.is_group && !doc.parent_account'},
-		{fieldtype:'Select', fieldname:'account_type', label:__('Account Type'),
-			options: frappe.get_meta("Account").fields.filter(d => d.fieldname=='account_type')[0].options,
-			description: __("Optional. This setting will be used to filter in various transactions.")
-		},
-		{fieldtype:'Float', fieldname:'tax_rate', label:__('Tax Rate'),
-			depends_on: 'eval:doc.is_group==0&&doc.account_type=="Tax"'},
-		{fieldtype:'Link', fieldname:'account_currency', label:__('Currency'), options:"Currency",
-			description: __("Optional. Sets company's default currency, if not specified.")}
-	],
-	ignore_fields:["parent_account"],
-	onload: function(treeview) {
-		frappe.treeview_settings['Account'].treeview = {};
-		$.extend(frappe.treeview_settings['Account'].treeview, treeview);
-		function get_company() {
-			return treeview.page.fields_dict.company.get_value();
-		}
-
-		// tools
-		treeview.page.add_inner_button(__("Chart of Cost Centers"), function() {
-			frappe.set_route('Tree', 'Cost Center', {company: get_company()});
-		}, __('View'));
-
-		treeview.page.add_inner_button(__("Opening Invoice Creation Tool"), function() {
-			frappe.set_route('Form', 'Opening Invoice Creation Tool', {company: get_company()});
-		}, __('View'));
-
-		treeview.page.add_inner_button(__("Period Closing Voucher"), function() {
-			frappe.set_route('List', 'Period Closing Voucher', {company: get_company()});
-		}, __('View'));
-
-
-		treeview.page.add_inner_button(__("Journal Entry"), function() {
-			frappe.new_doc('Journal Entry', {company: get_company()});
-		}, __('Create'));
-		treeview.page.add_inner_button(__("Company"), function() {
-			frappe.new_doc('Company');
-		}, __('Create'));
-
-		// financial statements
-		for (let report of ['Trial Balance', 'General Ledger', 'Balance Sheet',
-			'Profit and Loss Statement', 'Cash Flow Statement', 'Accounts Payable', 'Accounts Receivable']) {
-			treeview.page.add_inner_button(__(report), function() {
-				frappe.set_route('query-report', report, {company: get_company()});
-			}, __('Financial Statements'));
-		}
-
-	},
-	post_render: function(treeview) {
-		frappe.treeview_settings['Account'].treeview["tree"] = treeview.tree;
-		treeview.page.set_primary_action(__("New"), function() {
-			let root_company = treeview.page.fields_dict.root_company.get_value();
-
-			if(root_company) {
-				frappe.throw(__("Please add the account to root level Company - {0}"), [root_company]);
-			} else {
-				treeview.new_node();
-			}
-		}, "add");
-	},
-	toolbar: [
-		{
-			label:__("Add Child"),
-			condition: function(node) {
-				return frappe.boot.user.can_create.indexOf("Account") !== -1
-					&& (!frappe.treeview_settings['Account'].treeview.page.fields_dict.root_company.get_value()
-					|| frappe.flags.ignore_root_company_validation)
-					&& node.expandable && !node.hide_add;
-			},
-			click: function() {
-				var me = frappe.views.trees['Account'];
-				me.new_node();
-			},
-			btnClass: "hidden-xs"
-		},
-		{
-			condition: function(node) {
-				return !node.root && frappe.boot.user.can_read.indexOf("GL Entry") !== -1
-			},
-			label: __("View Ledger"),
-			click: function(node, btn) {
-				frappe.route_options = {
-					"account": node.label,
-					"from_date": frappe.sys_defaults.year_start_date,
-					"to_date": frappe.sys_defaults.year_end_date,
-					"company": frappe.treeview_settings['Account'].treeview.page.fields_dict.company.get_value()
-				};
-				frappe.set_route("query-report", "General Ledger");
-			},
-			btnClass: "hidden-xs"
-		}
-	],
-	extend_toolbar: true
-}

erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py

@@ -1,300 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-import json
-import os
-
-import frappe
-from frappe.utils import cstr
-from frappe.utils.nestedset import rebuild_tree
-from unidecode import unidecode
-
-
-def create_charts(
-	company, chart_template=None, existing_company=None, custom_chart=None, from_coa_importer=None
-):
-	chart = custom_chart or get_chart(chart_template, existing_company)
-	if chart:
-		accounts = []
-
-		def _import_accounts(children, parent, root_type, root_account=False):
-			for account_name, child in children.items():
-				if root_account:
-					root_type = child.get("root_type")
-
-				if account_name not in [
-					"account_name",
-					"account_number",
-					"account_type",
-					"root_type",
-					"is_group",
-					"tax_rate",
-					"account_currency",
-				]:
-
-					account_number = cstr(child.get("account_number")).strip()
-					account_name, account_name_in_db = add_suffix_if_duplicate(
-						account_name, account_number, accounts
-					)
-
-					is_group = identify_is_group(child)
-					report_type = (
-						"Balance Sheet" if root_type in ["Asset", "Liability", "Equity"] else "Profit and Loss"
-					)
-
-					account = frappe.get_doc(
-						{
-							"doctype": "Account",
-							"account_name": child.get("account_name") if from_coa_importer else account_name,
-							"company": company,
-							"parent_account": parent,
-							"is_group": is_group,
-							"root_type": root_type,
-							"report_type": report_type,
-							"account_number": account_number,
-							"account_type": child.get("account_type"),
-							"account_currency": child.get("account_currency")
-							or frappe.db.get_value("Company", company, "default_currency"),
-							"tax_rate": child.get("tax_rate"),
-						}
-					)
-
-					if root_account or frappe.local.flags.allow_unverified_charts:
-						account.flags.ignore_mandatory = True
-
-					account.flags.ignore_permissions = True
-
-					account.insert()
-
-					accounts.append(account_name_in_db)
-
-					_import_accounts(child, account.name, root_type)
-
-		# Rebuild NestedSet HSM tree for Account Doctype
-		# after all accounts are already inserted.
-		frappe.local.flags.ignore_update_nsm = True
-		_import_accounts(chart, None, None, root_account=True)
-		rebuild_tree("Account", "parent_account")
-		frappe.local.flags.ignore_update_nsm = False
-
-
-def add_suffix_if_duplicate(account_name, account_number, accounts):
-	if account_number:
-		account_name_in_db = unidecode(" - ".join([account_number, account_name.strip().lower()]))
-	else:
-		account_name_in_db = unidecode(account_name.strip().lower())
-
-	if account_name_in_db in accounts:
-		count = accounts.count(account_name_in_db)
-		account_name = account_name + " " + cstr(count)
-
-	return account_name, account_name_in_db
-
-
-def identify_is_group(child):
-	if child.get("is_group"):
-		is_group = child.get("is_group")
-	elif len(
-		set(child.keys())
-		- set(
-			[
-				"account_name",
-				"account_type",
-				"root_type",
-				"is_group",
-				"tax_rate",
-				"account_number",
-				"account_currency",
-			]
-		)
-	):
-		is_group = 1
-	else:
-		is_group = 0
-
-	return is_group
-
-
-def get_chart(chart_template, existing_company=None):
-	chart = {}
-	if existing_company:
-		return get_account_tree_from_existing_company(existing_company)
-
-	elif chart_template == "Standard":
-		from erpnext.accounts.doctype.account.chart_of_accounts.verified import (
-			standard_chart_of_accounts,
-		)
-
-		return standard_chart_of_accounts.get()
-	elif chart_template == "Standard with Numbers":
-		from erpnext.accounts.doctype.account.chart_of_accounts.verified import (
-			standard_chart_of_accounts_with_account_number,
-		)
-
-		return standard_chart_of_accounts_with_account_number.get()
-	else:
-		folders = ("verified",)
-		if frappe.local.flags.allow_unverified_charts:
-			folders = ("verified", "unverified")
-		for folder in folders:
-			path = os.path.join(os.path.dirname(__file__), folder)
-			for fname in os.listdir(path):
-				fname = frappe.as_unicode(fname)
-				if fname.endswith(".json"):
-					with open(os.path.join(path, fname), "r") as f:
-						chart = f.read()
-						if chart and json.loads(chart).get("name") == chart_template:
-							return json.loads(chart).get("tree")
-
-
-@frappe.whitelist()
-def get_charts_for_country(country, with_standard=False):
-	charts = []
-
-	def _get_chart_name(content):
-		if content:
-			content = json.loads(content)
-			if (
-				content and content.get("disabled", "No") == "No"
-			) or frappe.local.flags.allow_unverified_charts:
-				charts.append(content["name"])
-
-	country_code = frappe.db.get_value("Country", country, "code")
-	if country_code:
-		folders = ("verified",)
-		if frappe.local.flags.allow_unverified_charts:
-			folders = ("verified", "unverified")
-
-		for folder in folders:
-			path = os.path.join(os.path.dirname(__file__), folder)
-			if not os.path.exists(path):
-				continue
-
-			for fname in os.listdir(path):
-				fname = frappe.as_unicode(fname)
-				if (fname.startswith(country_code) or fname.startswith(country)) and fname.endswith(".json"):
-					with open(os.path.join(path, fname), "r") as f:
-						_get_chart_name(f.read())
-
-	# if more than one charts, returned then add the standard
-	if len(charts) != 1 or with_standard:
-		charts += ["Standard", "Standard with Numbers"]
-
-	return charts
-
-
-def get_account_tree_from_existing_company(existing_company):
-	all_accounts = frappe.get_all(
-		"Account",
-		filters={"company": existing_company},
-		fields=[
-			"name",
-			"account_name",
-			"parent_account",
-			"account_type",
-			"is_group",
-			"root_type",
-			"tax_rate",
-			"account_number",
-			"account_currency",
-		],
-		order_by="lft, rgt",
-	)
-
-	account_tree = {}
-
-	# fill in tree starting with root accounts (those with no parent)
-	if all_accounts:
-		build_account_tree(account_tree, None, all_accounts)
-	return account_tree
-
-
-def build_account_tree(tree, parent, all_accounts):
-	# find children
-	parent_account = parent.name if parent else ""
-	children = [acc for acc in all_accounts if cstr(acc.parent_account) == parent_account]
-
-	# if no children, but a group account
-	if not children and parent.is_group:
-		tree["is_group"] = 1
-		tree["account_number"] = parent.account_number
-
-	# build a subtree for each child
-	for child in children:
-		# start new subtree
-		tree[child.account_name] = {}
-
-		# assign account_type and root_type
-		if child.account_number:
-			tree[child.account_name]["account_number"] = child.account_number
-		if child.account_type:
-			tree[child.account_name]["account_type"] = child.account_type
-		if child.tax_rate:
-			tree[child.account_name]["tax_rate"] = child.tax_rate
-		if not parent:
-			tree[child.account_name]["root_type"] = child.root_type
-
-		# call recursively to build a subtree for current account
-		build_account_tree(tree[child.account_name], child, all_accounts)
-
-
-@frappe.whitelist()
-def validate_bank_account(coa, bank_account):
-	accounts = []
-	chart = get_chart(coa)
-
-	if chart:
-
-		def _get_account_names(account_master):
-			for account_name, child in account_master.items():
-				if account_name not in ["account_number", "account_type", "root_type", "is_group", "tax_rate"]:
-					accounts.append(account_name)
-
-					_get_account_names(child)
-
-		_get_account_names(chart)
-
-	return bank_account in accounts
-
-
-@frappe.whitelist()
-def build_tree_from_json(chart_template, chart_data=None, from_coa_importer=False):
-	"""get chart template from its folder and parse the json to be rendered as tree"""
-	chart = chart_data or get_chart(chart_template)
-
-	# if no template selected, return as it is
-	if not chart:
-		return
-
-	accounts = []
-
-	def _import_accounts(children, parent):
-		"""recursively called to form a parent-child based list of dict from chart template"""
-		for account_name, child in children.items():
-			account = {}
-			if account_name in [
-				"account_name",
-				"account_number",
-				"account_type",
-				"root_type",
-				"is_group",
-				"tax_rate",
-				"account_currency",
-			]:
-				continue
-
-			if from_coa_importer:
-				account_name = child["account_name"]
-
-			account["parent_account"] = parent
-			account["expandable"] = True if identify_is_group(child) else False
-			account["value"] = (
-				(cstr(child.get("account_number")).strip() + " - " + account_name)
-				if child.get("account_number")
-				else account_name
-			)
-			accounts.append(account)
-			_import_accounts(child, account["value"])
-
-	_import_accounts(chart, None)
-	return accounts

erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py

@@ -1,289 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-"""
-Import chart of accounts from OpenERP sources
-"""
-
-import ast
-import json
-import os
-from xml.etree import ElementTree as ET
-
-import frappe
-from frappe.utils.csvutils import read_csv_content
-
-path = "/Users/nabinhait/projects/odoo/addons"
-
-accounts = {}
-charts = {}
-all_account_types = []
-all_roots = {}
-
-
-def go():
-	global accounts, charts
-	default_account_types = get_default_account_types()
-
-	country_dirs = []
-	for basepath, folders, files in os.walk(path):
-		basename = os.path.basename(basepath)
-		if basename.startswith("l10n_"):
-			country_dirs.append(basename)
-
-	for country_dir in country_dirs:
-		accounts, charts = {}, {}
-		country_path = os.path.join(path, country_dir)
-		manifest = ast.literal_eval(open(os.path.join(country_path, "__openerp__.py")).read())
-		data_files = (
-			manifest.get("data", []) + manifest.get("init_xml", []) + manifest.get("update_xml", [])
-		)
-		files_path = [os.path.join(country_path, d) for d in data_files]
-		xml_roots = get_xml_roots(files_path)
-		csv_content = get_csv_contents(files_path)
-		prefix = country_dir if csv_content else None
-		account_types = get_account_types(
-			xml_roots.get("account.account.type", []), csv_content.get("account.account.type", []), prefix
-		)
-		account_types.update(default_account_types)
-
-		if xml_roots:
-			make_maps_for_xml(xml_roots, account_types, country_dir)
-
-		if csv_content:
-			make_maps_for_csv(csv_content, account_types, country_dir)
-		make_account_trees()
-		make_charts()
-
-	create_all_roots_file()
-
-
-def get_default_account_types():
-	default_types_root = []
-	default_types_root.append(
-		ET.parse(os.path.join(path, "account", "data", "data_account_type.xml")).getroot()
-	)
-	return get_account_types(default_types_root, None, prefix="account")
-
-
-def get_xml_roots(files_path):
-	xml_roots = frappe._dict()
-	for filepath in files_path:
-		fname = os.path.basename(filepath)
-		if fname.endswith(".xml"):
-			tree = ET.parse(filepath)
-			root = tree.getroot()
-			for node in root[0].findall("record"):
-				if node.get("model") in [
-					"account.account.template",
-					"account.chart.template",
-					"account.account.type",
-				]:
-					xml_roots.setdefault(node.get("model"), []).append(root)
-					break
-	return xml_roots
-
-
-def get_csv_contents(files_path):
-	csv_content = {}
-	for filepath in files_path:
-		fname = os.path.basename(filepath)
-		for file_type in ["account.account.template", "account.account.type", "account.chart.template"]:
-			if fname.startswith(file_type) and fname.endswith(".csv"):
-				with open(filepath, "r") as csvfile:
-					try:
-						csv_content.setdefault(file_type, []).append(read_csv_content(csvfile.read()))
-					except Exception as e:
-						continue
-	return csv_content
-
-
-def get_account_types(root_list, csv_content, prefix=None):
-	types = {}
-	account_type_map = {
-		"cash": "Cash",
-		"bank": "Bank",
-		"tr_cash": "Cash",
-		"tr_bank": "Bank",
-		"receivable": "Receivable",
-		"tr_receivable": "Receivable",
-		"account rec": "Receivable",
-		"payable": "Payable",
-		"tr_payable": "Payable",
-		"equity": "Equity",
-		"stocks": "Stock",
-		"stock": "Stock",
-		"tax": "Tax",
-		"tr_tax": "Tax",
-		"tax-out": "Tax",
-		"tax-in": "Tax",
-		"charges_personnel": "Chargeable",
-		"fixed asset": "Fixed Asset",
-		"cogs": "Cost of Goods Sold",
-	}
-	for root in root_list:
-		for node in root[0].findall("record"):
-			if node.get("model") == "account.account.type":
-				data = {}
-				for field in node.findall("field"):
-					if (
-						field.get("name") == "code"
-						and field.text.lower() != "none"
-						and account_type_map.get(field.text)
-					):
-						data["account_type"] = account_type_map[field.text]
-
-				node_id = prefix + "." + node.get("id") if prefix else node.get("id")
-				types[node_id] = data
-
-	if csv_content and csv_content[0][0] == "id":
-		for row in csv_content[1:]:
-			row_dict = dict(zip(csv_content[0], row))
-			data = {}
-			if row_dict.get("code") and account_type_map.get(row_dict["code"]):
-				data["account_type"] = account_type_map[row_dict["code"]]
-			if data and data.get("id"):
-				node_id = prefix + "." + data.get("id") if prefix else data.get("id")
-				types[node_id] = data
-	return types
-
-
-def make_maps_for_xml(xml_roots, account_types, country_dir):
-	"""make maps for `charts` and `accounts`"""
-	for model, root_list in xml_roots.items():
-		for root in root_list:
-			for node in root[0].findall("record"):
-				if node.get("model") == "account.account.template":
-					data = {}
-					for field in node.findall("field"):
-						if field.get("name") == "name":
-							data["name"] = field.text
-						if field.get("name") == "parent_id":
-							parent_id = field.get("ref") or field.get("eval")
-							data["parent_id"] = parent_id
-
-						if field.get("name") == "user_type":
-							value = field.get("ref")
-							if account_types.get(value, {}).get("account_type"):
-								data["account_type"] = account_types[value]["account_type"]
-								if data["account_type"] not in all_account_types:
-									all_account_types.append(data["account_type"])
-
-					data["children"] = []
-					accounts[node.get("id")] = data
-
-				if node.get("model") == "account.chart.template":
-					data = {}
-					for field in node.findall("field"):
-						if field.get("name") == "name":
-							data["name"] = field.text
-						if field.get("name") == "account_root_id":
-							data["account_root_id"] = field.get("ref")
-						data["id"] = country_dir
-					charts.setdefault(node.get("id"), {}).update(data)
-
-
-def make_maps_for_csv(csv_content, account_types, country_dir):
-	for content in csv_content.get("account.account.template", []):
-		for row in content[1:]:
-			data = dict(zip(content[0], row))
-			account = {
-				"name": data.get("name"),
-				"parent_id": data.get("parent_id:id") or data.get("parent_id/id"),
-				"children": [],
-			}
-			user_type = data.get("user_type/id") or data.get("user_type:id")
-			if account_types.get(user_type, {}).get("account_type"):
-				account["account_type"] = account_types[user_type]["account_type"]
-				if account["account_type"] not in all_account_types:
-					all_account_types.append(account["account_type"])
-
-			accounts[data.get("id")] = account
-			if not account.get("parent_id") and data.get("chart_template_id:id"):
-				chart_id = data.get("chart_template_id:id")
-				charts.setdefault(chart_id, {}).update({"account_root_id": data.get("id")})
-
-	for content in csv_content.get("account.chart.template", []):
-		for row in content[1:]:
-			if row:
-				data = dict(zip(content[0], row))
-				charts.setdefault(data.get("id"), {}).update(
-					{
-						"account_root_id": data.get("account_root_id:id") or data.get("account_root_id/id"),
-						"name": data.get("name"),
-						"id": country_dir,
-					}
-				)
-
-
-def make_account_trees():
-	"""build tree hierarchy"""
-	for id in accounts.keys():
-		account = accounts[id]
-
-		if account.get("parent_id"):
-			if accounts.get(account["parent_id"]):
-				# accounts[account["parent_id"]]["children"].append(account)
-				accounts[account["parent_id"]][account["name"]] = account
-			del account["parent_id"]
-			del account["name"]
-
-	# remove empty children
-	for id in accounts.keys():
-		if "children" in accounts[id] and not accounts[id].get("children"):
-			del accounts[id]["children"]
-
-
-def make_charts():
-	"""write chart files in app/setup/doctype/company/charts"""
-	for chart_id in charts:
-		src = charts[chart_id]
-		if not src.get("name") or not src.get("account_root_id"):
-			continue
-
-		if not src["account_root_id"] in accounts:
-			continue
-
-		filename = src["id"][5:] + "_" + chart_id
-
-		print("building " + filename)
-		chart = {}
-		chart["name"] = src["name"]
-		chart["country_code"] = src["id"][5:]
-		chart["tree"] = accounts[src["account_root_id"]]
-
-		for key, val in chart["tree"].items():
-			if key in ["name", "parent_id"]:
-				chart["tree"].pop(key)
-			if type(val) == dict:
-				val["root_type"] = ""
-		if chart:
-			fpath = os.path.join(
-				"erpnext", "erpnext", "accounts", "doctype", "account", "chart_of_accounts", filename + ".json"
-			)
-
-			with open(fpath, "r") as chartfile:
-				old_content = chartfile.read()
-				if not old_content or (
-					json.loads(old_content).get("is_active", "No") == "No"
-					and json.loads(old_content).get("disabled", "No") == "No"
-				):
-					with open(fpath, "w") as chartfile:
-						chartfile.write(json.dumps(chart, indent=4, sort_keys=True))
-
-					all_roots.setdefault(filename, chart["tree"].keys())
-
-
-def create_all_roots_file():
-	with open("all_roots.txt", "w") as f:
-		for filename, roots in sorted(all_roots.items()):
-			f.write(filename)
-			f.write("\n----------------------\n")
-			for r in sorted(roots):
-				f.write(r.encode("utf-8"))
-				f.write("\n")
-			f.write("\n\n\n")
-
-
-if __name__ == "__main__":
-	go()

erpnext/accounts/doctype/account/chart_of_accounts/unverified/at_austria_chart_template.json

@@ -1,398 +0,0 @@
-{
-    "country_code": "at",
-    "name": "Austria - Chart of Accounts",
-    "tree": {
-        "Summe Abschreibungen und Aufwendungen": {
-            "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {},
-            "7100 bis 7190 Sonstige Steuern": {
-                "account_type": "Tax"
-            },
-            "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung": {},
-            "7300 bis 7310 Transporte durch Dritte": {},
-            "7320 bis 7330 Kfz - Aufwand": {},
-            "7340 bis 7350 Reise- und Fahraufwand": {},
-            "7360 bis 7370 Tag- und N\u00e4chtigungsgelder": {},
-            "7380 bis 7390 Nachrichtenaufwand": {},
-            "7400 bis 7430 Miet- und Pachtaufwand": {},
-            "7440 bis 7470 Leasingaufwand": {},
-            "7480 bis 7490 Lizenzaufwand": {},
-            "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal": {},
-            "7540 bis 7570 Provisionen an Dritte": {},
-            "7580 bis 7590 Aufsichtsratsverg\u00fctungen": {},
-            "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen": {},
-            "7650 bis 7680 Werbung und Repr\u00e4sentationen": {},
-            "7700 bis 7740 Versicherungen": {},
-            "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand": {},
-            "7800 bis 7810 Schadensf\u00e4lle": {},
-            "7840 bis 7880 Verschiedene betriebliche Aufwendungen": {},
-            "7910 bis 7950 Aufwandsstellenrechung der Hersteller": {},
-            "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes": {},
-            "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen": {},
-            "Aufwandsstellenrechnung": {},
-            "Aus- und Fortbildung": {},
-            "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen": {},
-            "B\u00fcromaterial und Drucksorten": {},
-            "Fachliteratur und Zeitungen ": {},
-            "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen": {},
-            "Mitgliedsbeitr\u00e4ge": {},
-            "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen": {},
-            "Sonstige betrieblichen Aufwendungen": {},
-            "Spenden und Trinkgelder": {},
-            "Spesen des Geldverkehrs": {},
-            "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen": {},
-            "Vertriebskosten": {},
-            "Verwaltungskosten": {},
-            "root_type": "Expense"
-        },
-        "Summe Betriebliche Ertr\u00e4ge": {
-            "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen": {},
-            "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen": {},
-            "4580 bis 4590 andere aktivierte Eigenleistungen": {},
-            "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
-            "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
-            "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen": {},
-            "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {},
-            "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge": {},
-            "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder": {},
-            "Erl\u00f6se 10 %": {},
-            "Erl\u00f6se 20 %": {},
-            "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt": {},
-            "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt": {},
-            "Erl\u00f6se i.g. Lieferungen (stfr)": {},
-            "root_type": "Income"
-        },
-        "Summe Eigenkapital R\u00fccklagen Abschlusskonten": {
-            "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital": {
-                "account_type": "Equity"
-            },
-            "9200 bis 9290 Kapitalr\u00fccklagen": {
-                "account_type": "Equity"
-            },
-            "9300 bis 9380 Gewinnr\u00fccklagen": {
-                "account_type": "Equity"
-            },
-            "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen": {
-                "account_type": "Equity"
-            },
-            "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften": {},
-            "9700 bis 9790 Einlagen stiller Gesellschafter ": {},
-            "9900 bis 9999 Evidenzkonten": {},
-            "Bilanzgewinn (-verlust )": {
-                "account_type": "Equity"
-            },
-            "Er\u00f6ffnungsbilanz": {},
-            "Gewinn- und Verlustrechnung": {},
-            "Schlussbilanz": {},
-            "nicht eingeforderte ausstehende Einlagen": {
-                "account_type": "Equity"
-            },
-            "root_type": "Equity"
-        },
-        "Summe Finanzertr\u00e4ge und Aufwendungen": {
-            "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen": {},
-            "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {},
-            "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {},
-            "8220 bis 8250 Aufwendungen aus Beteiligungen": {},
-            "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens": {},
-            "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem": {},
-            "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge": {},
-            "8450 bis 8490 Au\u00dferordentliche Aufwendungen": {},
-            "8500 bis 8590 Steuern vom Einkommen und vom Ertrag": {
-                "account_type": "Tax"
-            },
-            "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen": {},
-            "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen": {},
-            "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen": {},
-            "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen": {},
-            "Buchwert abgegangener Beteiligungen": {},
-            "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens": {},
-            "Buchwert abgegangener sonstiger Finanzanlagen": {},
-            "Erl\u00f6se aus dem Abgang von Beteiligungen": {},
-            "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens": {},
-            "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen": {},
-            "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen": {},
-            "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens": {},
-            "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen": {},
-            "nicht ausgenutzte Lieferantenskonti": {},
-            "root_type": "Income"
-        },
-        "Summe Fremdkapital": {
-            "3020 bis 3030 Steuerr\u00fcckstellungen": {},
-            "3040 bis 3090 Sonstige R\u00fcckstellungen": {},
-            "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten": {},
-            "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten": {},
-            "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel": {
-                "account_type": "Payable"
-            },
-            "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht": {},
-            "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit": {},
-            "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten": {},
-            "3900 bis 3990 Passive Rechnungsabgrenzungsposten": {},
-            "Anleihen (einschlie\u00dflich konvertibler)": {},
-            "Erhaltene Anzahlungenauf Bestellungen": {},
-            "R\u00fcckstellungen f\u00fcr Abfertigung": {},
-            "R\u00fcckstellungen f\u00fcr Pensionen": {},
-            "USt. \u00a719 /art (reverse charge)": {
-                "account_type": "Tax"
-            },
-            "Umsatzsteuer": {},
-            "Umsatzsteuer Zahllast": {
-                "account_type": "Tax"
-            },
-            "Umsatzsteuer aus i.g. Erwerb 10%": {
-                "account_type": "Tax"
-            },
-            "Umsatzsteuer aus i.g. Erwerb 20%": {
-                "account_type": "Tax"
-            },
-            "Umsatzsteuer aus i.g. Lieferungen 10%": {
-                "account_type": "Tax"
-            },
-            "Umsatzsteuer aus i.g. Lieferungen 20%": {
-                "account_type": "Tax"
-            },
-            "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen": {},
-            "Verbindlichkeiten aus Lieferungen u. Leistungen EU": {
-                "account_type": "Payable"
-            },
-            "Verbindlichkeiten aus Lieferungen u. Leistungen Inland": {
-                "account_type": "Payable"
-            },
-            "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland": {
-                "account_type": "Payable"
-            },
-            "Verbindlichkeiten gegen\u00fcber Gesellschaften": {},
-            "Verrechnung Finanzamt": {
-                "account_type": "Tax"
-            },
-            "root_type": "Liability"
-        },
-        "Summe Kontoklasse 0 Anlageverm\u00f6gen": {
-            "44 bis 49 Sonstige Maschinen und maschinelle Anlagen": {},
-            "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens": {},
-            "940 bis 970 Sonstige Finanzanlagen, Wertrechte": {},
-            "Allgemeine Werkzeuge und Handwerkzeuge": {},
-            "Andere Bef\u00f6rderungsmittel": {},
-            "Andere Betriebs- und Gesch\u00e4ftsausstattung": {},
-            "Andere Erzeugungshilfsmittel": {},
-            "Anlagen im Bau": {},
-            "Anteile an Investmentfonds": {},
-            "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter": {},
-            "Anteile an Personengesellschaften ohne Beteiligungscharakter": {},
-            "Anteile an verbundenen Unternehmen": {},
-            "Antriebsmaschinen": {},
-            "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes": {},
-            "Ausleihungen an  verbundene Unternehmen": {},
-            "Ausleihungen an  verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht": {},
-            "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden": {},
-            "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden": {},
-            "Bebaute Grundst\u00fccke (Grundwert)": {},
-            "Beheizungs- und Beleuchtungsanlagen": {},
-            "Beteiligungen an Gemeinschaftunternehmen": {},
-            "Beteiligungen an angeschlossenen (assoziierten) Unternehmen": {},
-            "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund": {},
-            "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund": {},
-            "B\u00fcromaschinen, EDV - Anlagen": {},
-            "Datenverarbeitungsprogramme": {},
-            "Energieversorgungsanlagen": {},
-            "Fertigungsmaschinen": {},
-            "Gebinde": {},
-            "Geleistete Anzahlungen": {},
-            "Genossenschaften ohne Beteiligungscharakter": {},
-            "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet": {},
-            "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet": {},
-            "Gesch\u00e4fts(Firmen)wert": {},
-            "Grundst\u00fcckseinrichtunten auf eigenem Grund": {},
-            "Grundst\u00fcckseinrichtunten auf fremdem Grund": {},
-            "Grundst\u00fccksgleiche Rechte": {},
-            "Hebezeuge und Montageanlagen": {},
-            "Konzessionen": {},
-            "Kumulierte Abschreibungen": {},
-            "LKW": {},
-            "Marken, Warenzeichen und Musterschutzrechte": {},
-            "Maschinenwerkzeuge": {},
-            "Nachrichten- und Kontrollanlagen": {},
-            "PKW": {},
-            "Pacht- und Mietrechte": {},
-            "Patentrechte und Lizenzen": {},
-            "Sonstige Ausleihungen": {},
-            "Sonstige Beteiligungen": {},
-            "Transportanlagen": {},
-            "Unbebaute Grundst\u00fccke": {},
-            "Vorrichtungen, Formen und Modelle": {},
-            "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund": {},
-            "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund": {},
-            "root_type": "Asset"
-        },
-        "Summe Personalaufwand": {
-            "6000 bis 6190 L\u00f6hne": {},
-            "6200 bis 6390 Geh\u00e4lter": {},
-            "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen": {},
-            "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung": {},
-            "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter": {},
-            "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte": {},
-            "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {},
-            "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {},
-            "6700 bis 6890 Sonstige Sozialaufwendungen": {},
-            "Aufwandsstellenrechnung": {},
-            "root_type": "Expense"
-        },
-        "Summe Umlaufverm\u00f6gen": {
-            "2000 bis 2007 Forderungen aus Lief. und Leist. Inland": {
-                "account_type": "Receivable"
-            },
-            "2100 bis 2120 Forderungen aus Lief. und Leist. EU": {
-                "account_type": "Receivable"
-            },
-            "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland": {
-                "account_type": "Receivable"
-            },
-            "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen": {
-                "account_type": "Receivable"
-            },
-            "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
-                "account_type": "Receivable"
-            },
-            "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde": {
-                "account_type": "Receivable"
-            },
-            "2630 bis 2670 Sonstige Wertpapiere": {
-                "account_type": "Receivable"
-            },
-            "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung": {
-                "account_type": "Receivable"
-            },
-            "Aktive Rechnungsabrenzungsposten": {
-                "account_type": "Receivable"
-            },
-            "Anteile an verbundenen Unternehmen": {
-                "account_type": "Receivable"
-            },
-            "Bank / Guthaben bei Kreditinstituten": {
-                "account_type": "Receivable"
-            },
-            "Besitzwechsel ...": {
-                "account_type": "Receivable"
-            },
-            "Disagio": {
-                "account_type": "Receivable"
-            },
-            "Eigene Anteile (Wertpapiere)": {
-                "account_type": "Receivable"
-            },
-            "Einfuhrumsatzsteuer (bezahlt)": {},
-            "Eingeforderte aber noch nicht eingezahlte Einlagen": {
-                "account_type": "Receivable"
-            },
-            "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
-                "account_type": "Receivable"
-            },
-            "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
-                "account_type": "Receivable"
-            },
-            "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
-                "account_type": "Receivable"
-            },
-            "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
-                "account_type": "Receivable"
-            },
-            "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
-                "account_type": "Receivable"
-            },
-            "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
-                "account_type": "Receivable"
-            },
-            "Kassenbestand": {
-                "account_type": "Receivable"
-            },
-            "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": {
-                "account_type": "Receivable"
-            },
-            "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU": {
-                "account_type": "Receivable"
-            },
-            "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": {
-                "account_type": "Receivable"
-            },
-            "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": {
-                "account_type": "Receivable"
-            },
-            "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": {
-                "account_type": "Receivable"
-            },
-            "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": {
-                "account_type": "Receivable"
-            },
-            "Postwertzeichen": {
-                "account_type": "Receivable"
-            },
-            "Schecks in Inlandsw\u00e4hrung": {
-                "account_type": "Receivable"
-            },
-            "Sonstige Anteile": {
-                "account_type": "Receivable"
-            },
-            "Stempelmarken": {
-                "account_type": "Receivable"
-            },
-            "Steuerabgrenzung": {
-                "account_type": "Receivable"
-            },
-            "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz": {
-                "account_type": "Receivable"
-            },
-            "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung": {
-                "account_type": "Receivable"
-            },
-            "Vorsteuer": {
-                "account_type": "Receivable"
-            },
-            "Vorsteuer aus ig. Erwerb 10%": {
-                "account_type": "Tax"
-            },
-            "Vorsteuer aus ig. Erwerb 20%": {
-                "account_type": "Tax"
-            },
-            "Vorsteuer \u00a719/Art 19 ( reverse charge ) ": {
-                "account_type": "Tax"
-            },
-            "Wertberichtigungen": {
-                "account_type": "Receivable"
-            },
-            "root_type": "Asset"
-        },
-        "Summe Vorr\u00e4te": {
-            "1000 bis 1090 Bezugsverrechnung": {},
-            "1100 bis 1190 Rohstoffe": {},
-            "1200 bis 1290 Bezogene Teile": {},
-            "1300 bis 1340 Hilfsstoffe": {},
-            "1350 bis 1390 Betriebsstoffe": {},
-            "1400 bis 1490 Unfertige Erzeugniss": {},
-            "1500 bis 1590 Fertige Erzeugniss": {},
-            "1600 bis 1690 Waren": {},
-            "1700 bis 1790 Noch nicht abgerechenbare Leistungen": {},
-            "1900 bis 1990 Wertberichtigungen": {},
-            "geleistete Anzahlungen": {},
-            "root_type": "Asset"
-        },
-        "Summe Wareneinsatz": {
-            "5100 bis 5190 Verbrauch an Rohstoffen": {},
-            "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen": {},
-            "5300 bis 5390 Verbrauch von Hilfsstoffen": {},
-            "5400 bis 5490 Verbrauch von Betriebsstoffen": {},
-            "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel": {},
-            "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser": {},
-            "5700 bis 5790 Sonstige bezogene Herstellungsleistungen": {},
-            "Aufwandsstellenrechnung": {},
-            "Skontoertr\u00e4ge auf Materialaufwand": {},
-            "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen": {},
-            "Wareneinkauf 10 %": {},
-            "Wareneinkauf 20 %": {},
-            "Wareneinkauf igErwerb 10 % VSt/10 % USt": {},
-            "Wareneinkauf igErwerb 20 % VSt/20 % USt": {},
-            "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt": {},
-            "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt": {},
-            "root_type": "Expense"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cl_cl_chart_template.json

@@ -1,205 +0,0 @@
-{
-    "country_code": "cl",
-    "name": "Chile - Plan de Cuentas",
-    "tree": {
-        "Cuentas de Movimiento": {
-            "Compras": {
-                "Compras - Categoria de productos 01": {}
-            },
-            "Costos de Producci\u00f3n": {},
-            "Gastos de Administraci\u00f3n": {},
-            "Gastos de Comercializaci\u00f3n": {},
-            "root_type": ""
-        },
-        "Cuentas de Orden": {
-            "CUENTAS DE ORDEN ACREEDORAS": {
-                "Acreedor por Documentos Descontados": {},
-                "Acreedor por Garant\u00edas Otorgadas": {},
-                "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {}
-            },
-            "CUENTAS DE ORDEN DEUDORAS": {
-                "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {},
-                "Documentos Descontados": {},
-                "Documentos Endosados": {},
-                "Garantias Otorgadas": {},
-                "Mercaderias Recibidas en Consignaci\u00f3n": {}
-            },
-            "root_type": ""
-        },
-        "Cuentas de Resultado": {
-            "RESULTADO GANANCIA": {
-                "Ingresos Fuera de Explotaci\u00f3n": {
-                    "Donaciones obtenidas, ganandas, percibidas": {},
-                    "Ganancia Venta Inversiones Permanentes": {},
-                    "Ganancia Venta de Activo Fijo": {},
-                    "Recupero de Deudores Incobrables": {},
-                    "Recupero de Rezagos": {}
-                },
-                "Ingresos de Explotaci\u00f3n": {
-                    "Alquileres gananados, obtenidos, percibidos": {},
-                    "Comisiones gananados, obtenidos, percibidos": {},
-                    "Descuentos gananados, obtenidos, percibidos": {},
-                    "Ganancia Venta de Acciones": {},
-                    "Honorarios gananados, obtenidos, percibidos": {},
-                    "Interese sobre Inversiones": {},
-                    "Intereses gananados, obtenidos, percibidos": {},
-                    "Ventas": {
-                        "Ventas - Categoria de productos 01": {}
-                    }
-                }
-            },
-            "RESULTADO P\u00c9RDIDA": {
-                "Egresos Fuera de Explotaci\u00f3n": {
-                    "Donaciones Cedidas, Otorgadas": {},
-                    "Gastos en Siniestros": {},
-                    "P\u00e9rdida Venta Activo Fijo": {}
-                },
-                "Egresos de Explotaci\u00f3n": {
-                    "Costo de Mercader\u00edas Vendidas": {
-                        "Costo de Mercader\u00edas Vendidas - Categoria de productos 01": {}
-                    },
-                    "Gastos Bancarios": {},
-                    "Gastos de Publicidad y Propaganda": {},
-                    "Gastos en Amortizaci\u00f3n": {},
-                    "Gastos en Cargas Sociales": {},
-                    "Gastos en Depreciaci\u00f3n de Activo Fijo": {},
-                    "Gastos en Impuestos": {},
-                    "Gastos en Servicios P\u00fablicos": {},
-                    "Gastos en Sueldos y Jornales": {}
-                }
-            },
-            "root_type": ""
-        },
-        "inventario del Balance General": {
-            "ACTIVOS": {
-                "Activo Circulante": {
-                    "Activo Circulante - Bancos": {
-                        "Activo Circulante.../ BCO. CTA CTE CLP": {}
-                    },
-                    "Activo Circulante - Caja": {
-                        "Activo Circulante - Caja / efectivo CLP": {}
-                    },
-                    "Activo Circulante - Fondos fijos": {
-                        "Activo Circulante - Fondos fijos / caja chica 01 CLP": {}
-                    },
-                    "Activo Circulante - Moneda Extranjera": {
-                        "Activo Circulante - Caja / efectivo USD": {}
-                    },
-                    "Activo Circulante - Recaudaciones a Depositar ": {},
-                    "Activo Circulante - Valores a Depositar ": {}
-                },
-                "Activo Fijo": {
-                    "Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {},
-                    "Activo Fijo / Equipos": {},
-                    "Activo Fijo / Inmuebles": {},
-                    "Activo Fijo / Maquinaria": {},
-                    "Activo Fijo / Material Rodante Motorizado": {}
-                },
-                "Activo Intangible": {
-                    "Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {},
-                    "Activo Intangible / Concesiones y Franquicias": {},
-                    "Activo Intangible / Derecho de Llaves": {},
-                    "Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {}
-                },
-                "Existencias": {
-                    "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias": {},
-                    "Existencias - Mercader\u00edas": {
-                        "Existencias - Mercader\u00edas / Categoria de productos 01": {}
-                    },
-                    "Existencias - Mercader\u00edas en Tr\u00e1nsito": {},
-                    "Materiales Varios ": {},
-                    "Materias primas": {},
-                    "Productos Elaborados": {},
-                    "Productos en Curso de Elaboraci\u00f3n": {}
-                },
-                "Inversiones Financieras": {
-                    "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
-                    "Inversiones / Acciones Permanentes": {},
-                    "Inversiones / Acciones Transitorias": {},
-                    "Inversiones / T\u00edtulos P\u00fablicos": {}
-                }
-            },
-            "Cuentas por Cobrar": {
-                "Cuentas por Cobrar / (-) Intereses (+) a Devengar": {},
-                "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {},
-                "Cuentas por Cobrar / Accionistas": {},
-                "Cuentas por Cobrar / Alquileres Pagados por Adelantado": {},
-                "Cuentas por Cobrar / Anticipo al Personal": {},
-                "Cuentas por Cobrar / Anticipo de Impuestos": {},
-                "Cuentas por Cobrar / Anticipos a Proveedores": {},
-                "Cuentas por Cobrar / Intereses Pagados por Adelantado": {},
-                "Cuentas por Cobrar / Pr\u00e9stamos otorgados": {}
-            },
-            "Documentos por Cobrar": {
-                "Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables": {},
-                "Documentos por Cobrar / Deudores Morosos": {},
-                "Documentos por Cobrar / Deudores Varios": {},
-                "Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial": {},
-                "Documentos por Cobrar / Deudores por Ventas": {}
-            },
-            "PASIVOS": {
-                "Cuentas por Pagar": {
-                    "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {},
-                    "Cuentas por Pagar / Anticipos de Clientes": {},
-                    "Cuentas por Pagar / Proveedores": {}
-                },
-                "Impuestos por Pagar": {
-                    "Impuestos por Pagar / IVA a Pagar": {},
-                    "Impuestos por Pagar / Impuesto a la Renta a Pagar": {}
-                },
-                "Otras Cuentas por Pagar": {
-                    "Otras Cuentas por Pagar / Acreedores Varios": {},
-                    "Otras Cuentas por Pagar / Cobros por Adelantado": {},
-                    "Otras Cuentas por Pagar / Dividendos a Pagar": {},
-                    "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {}
-                },
-                "Pasivo Circulante": {
-                    "Pasivo Circulante / Adelantos en Cuenta Corriente": {},
-                    "Pasivo Circulante / Debentures Emitidos": {},
-                    "Pasivo Circulante / Intereses a Pagar": {},
-                    "Pasivo Circulante / Obligaciones a Pagar": {},
-                    "Pasivo Circulante / Prestamos": {}
-                },
-                "Provisiones": {
-                    "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
-                    "Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {},
-                    "Provisiones / Previsi\u00f3n para juicios Pendientes": {}
-                },
-                "Remuneraciones por Pagar": {
-                    "Remuneraciones por Pagar / Cargas Sociales a Pagar": {},
-                    "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {},
-                    "Remuneraciones por Pagar / Retenciones a Depositar": {},
-                    "Remuneraciones por Pagar / Sueldos a Pagar": {}
-                }
-            },
-            "PATRIMONIO": {
-                "Ajustes al Patrimonio": {
-                    "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {}
-                },
-                "Aportes No Capitalizados": {
-                    "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
-                    "Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
-                },
-                "Capital": {
-                    "Capital / (-) Descuento de Emisi\u00f3n de Acciones": {},
-                    "Capital / Acciones en Circulaci\u00f3n": {},
-                    "Capital / Capital Propio": {},
-                    "Capital / Dividendos a Distribuir en Acciones": {}
-                },
-                "Futuras Eventualidades": {
-                    "Reserva Estatutaria": {},
-                    "Reserva Facultativa": {},
-                    "Reserva Legal": {},
-                    "Reserva para Renovaci\u00f3n de Activo Fijo": {}
-                },
-                "Resultados No Asignados": {
-                    "Resultado del Ejercicio": {},
-                    "Resultados Acumulados": {},
-                    "Resultados Acumulados del Ejercicio Anterior": {},
-                    "Utilidades y P\u00e9rdidas del Ejercicio": {}
-                }
-            },
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china.json

@@ -1,274 +0,0 @@
-{
-    "country_code": "cn",
-    "name": "China - \u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868  \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
-    "tree": {
-        "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u4ea4\u6613\u6027\u91d1\u878d\u8d1f\u503a": {
-            "root_type": ""
-        },
-        "\u4ea4\u6613\u6027\u91d1\u878d\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u4ee5\u524d\u5e74\u5ea6\u635f\u76ca\u8c03\u6574": {
-            "root_type": ""
-        },
-        "\u516c\u5141\u4ef7\u503c\u53d8\u52a8\u635f\u76ca": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u5e94\u4ed8\u6b3e": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u5e94\u6536\u6b3e": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u8d27\u5e01\u8d44\u91d1": {
-            "root_type": ""
-        },
-        "\u5229\u6da6\u5206\u914d": {
-            "root_type": ""
-        },
-        "\u5236\u9020\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u52b3\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u5305\u88c5\u7269\u53ca\u4f4e\u503c\u6613\u8017\u54c1": {
-            "root_type": ""
-        },
-        "\u539f\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u53d1\u51fa\u5546\u54c1": {
-            "root_type": ""
-        },
-        "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7": {
-            "root_type": ""
-        },
-        "\u5546\u8a89": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7\u51cf\u503c\u51c6\u5907": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406": {
-            "root_type": ""
-        },
-        "\u5728\u5efa\u5de5\u7a0b": {
-            "root_type": ""
-        },
-        "\u5728\u9014\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u574f\u8d26\u51c6\u5907": {
-            "root_type": ""
-        },
-        "\u5957\u671f\u5de5\u5177": {
-            "root_type": ""
-        },
-        "\u59d4\u6258\u52a0\u5de5\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5b58\u8d27\u8dcc\u4ef7\u51c6\u5907": {
-            "root_type": ""
-        },
-        "\u5b9e\u6536\u8d44\u672c": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5e93\u5b58\u5546\u54c1": {
-            "root_type": ""
-        },
-        "\u5e93\u5b58\u80a1": {
-            "root_type": ""
-        },
-        "\u5e94\u4ea4\u7a0e\u8d39": {
-            "root_type": "",
-            "\u5e94\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e": {},
-            "\u5e94\u4ea4\u571f\u5730\u4f7f\u7528\u7a0e": {},
-            "\u5e94\u4ea4\u571f\u5730\u589e\u503c\u7a0e": {},
-            "\u5e94\u4ea4\u57ce\u5e02\u7ef4\u62a4\u5efa\u8bbe\u7a0e": {},
-            "\u5e94\u4ea4\u589e\u503c\u7a0e": {
-                "\u51cf\u514d\u7a0e\u6b3e": {},
-                "\u51fa\u53e3\u62b5\u51cf\u5185\u9500\u4ea7\u54c1\u5e94\u7eb3\u7a0e\u989d": {},
-                "\u51fa\u53e3\u9000\u7a0e": {},
-                "\u5df2\u4ea4\u7a0e\u91d1": {},
-                "\u672a\u4ea4\u589e\u503c\u7a0e": {},
-                "\u8f6c\u51fa\u591a\u4ea4\u589e\u503c\u7a0e": {},
-                "\u8f6c\u51fa\u672a\u4ea4\u589e\u503c\u7a0e": {},
-                "\u8fdb\u9879\u7a0e\u989d": {},
-                "\u8fdb\u9879\u7a0e\u989d\u8f6c\u51fa": {},
-                "\u9500\u9879\u7a0e\u989d": {}
-            },
-            "\u5e94\u4ea4\u623f\u4ea7\u7a0e": {},
-            "\u5e94\u4ea4\u6240\u5f97\u7a0e": {},
-            "\u5e94\u4ea4\u6d88\u8d39\u7a0e": {},
-            "\u5e94\u4ea4\u8425\u4e1a\u7a0e": {},
-            "\u5e94\u4ea4\u8d44\u6e90\u7a0e": {},
-            "\u5e94\u4ea4\u8f66\u8239\u4f7f\u7528\u7a0e": {}
-        },
-        "\u5e94\u4ed8\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u80a1\u5229": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u80a1\u5229": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2": {
-            "root_type": ""
-        },
-        "\u5f85\u644a\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u6240\u5f97\u7a0e": {
-            "root_type": ""
-        },
-        "\u6295\u8d44\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907": {
-            "root_type": ""
-        },
-        "\u65e0\u5f62\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u65e0\u5f62\u8d44\u4ea7\u51cf\u503c\u51c6\u5907": {
-            "root_type": ""
-        },
-        "\u672c\u5e74\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u6210\u672c\u5dee\u5f02": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u91c7\u8d2d": {
-            "root_type": ""
-        },
-        "\u73b0\u91d1": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u76c8\u4f59\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u7814\u53d1\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u7ba1\u7406\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u7d2f\u8ba1\u6298\u65e7": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u5916\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u5916\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0": {
-            "root_type": ""
-        },
-        "\u884d\u751f\u5de5\u5177": {
-            "root_type": ""
-        },
-        "\u88ab\u5957\u671f\u9879\u76ee": {
-            "root_type": ""
-        },
-        "\u8d22\u52a1\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u8d44\u4ea7\u51cf\u503c\u635f\u5931": {
-            "root_type": ""
-        },
-        "\u8d44\u672c\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a": {
-            "root_type": ""
-        },
-        "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u94f6\u884c\u5b58\u6b3e": {
-            "root_type": ""
-        },
-        "\u9500\u552e\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u503a\u5238": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5e94\u4ed8\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5e94\u6536\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5f85\u644a\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u80a1\u6743\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u9884\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u9884\u63d0\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u9884\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_0.json

@@ -1,273 +0,0 @@
-{
-    "country_code": "cr",
-    "name": "Costa Rica - Chart of Accounts 1",
-    "tree": {
-        "0-Activo": {
-            "0-Activo circulante": {
-                "0-Activo circulante disponible": {
-                    "0-Bancos": {
-                        "0-Cuentas corrientes CRC": {
-                            "0-Cuenta en CRC 1": {}
-                        },
-                        "0-Cuentas corrientes USD": {
-                            "0-Cuenta en USD 1": {}
-                        }
-                    },
-                    "0-Fondos de caja": {
-                        "0-Fondos de caja CRC": {
-                            "0-Fondo de caja oficinas centrales CRC": {}
-                        },
-                        "0-Fondos de caja USD": {
-                            "0-Fondo de caja oficinas centrales USD": {}
-                        }
-                    },
-                    "0-Fondos en tr\u00e1nsito": {
-                        "0-Fondos en tr\u00e1nsito de PayPal a Bancos": {},
-                        "0-Fondos en tr\u00e1nsito en bancos": {},
-                        "0-Fondos en tr\u00e1nsito en tesorer\u00eda": {}
-                    },
-                    "0-Inversiones a la vista": {
-                        "0-Inversi\u00f3n 1": {}
-                    },
-                    "0-PayPal": {
-                        "0-Cuenta PayPal 1": {}
-                    }
-                },
-                "0-Activo circulante exigible": {
-                    "0-Cuentas por cobrar a compa\u00f1\u00edas relacionadas": {},
-                    "0-Cuentas por cobrar a empleados": {},
-                    "0-Cuentas por cobrar comerciales": {},
-                    "0-Inversiones de corto plazo": {},
-                    "0-Otras cuentas por cobrar": {}
-                },
-                "0-Activo circulante realizable": {
-                    "0-Inventarios": {
-                        "0-Inventario de consumibles": {},
-                        "0-Inventario de producto para la venta": {}
-                    }
-                }
-            },
-            "0-Activo fijo": {
-                "0-Activo fijo depreciable": {
-                    "0-Activos depreciables m\u00f3viles": {
-                        "0-Equipo de c\u00f3mputo": {},
-                        "0-Herramientas mayores": {},
-                        "0-Maquinaria y equipo de edificios": {},
-                        "0-Moibliario y equipo de oficina": {},
-                        "0-Veh\u00edculos": {}
-                    },
-                    "0-Edificios": {
-                        "0-Edificios \u2013 Revaluaciones": {
-                            "0-Edificio 1": {}
-                        },
-                        "0-Edificios \u2013 Valores originales": {
-                            "0-Edificio 1": {}
-                        }
-                    },
-                    "0-Mejoras a edificios": {
-                        "0-Mejoras a edificios \u2013 Revaluaciones": {
-                            "0-Edificio 1": {}
-                        },
-                        "0-Mejoras a edificios \u2013 Valores originales": {
-                            "0-Edificio 1": {}
-                        }
-                    }
-                },
-                "0-Activo fijo no depreciable": {
-                    "0-Terrenos": {
-                        "0-Revaluaciones": {
-                            "0-Terreno 1": {}
-                        },
-                        "0-Valores originales": {
-                            "0-Terreno 1": {}
-                        }
-                    }
-                }
-            },
-            "0-Depreciaciones acumuladas sobre activo fijo depreciable": {
-                "0-Dep. ac. de activos depreciables m\u00f3viles": {
-                    "0-Dep. ac. de equipo de c\u00f3mputo": {},
-                    "0-Dep. ac. de herramientas mayores": {},
-                    "0-Dep. ac. de maquinaria y equipo de edificios": {},
-                    "0-Dep. ac. de mobiliario y equipo de oficina": {},
-                    "0-Dep. ac. de veh\u00edculos": {}
-                },
-                "0-Dep. ac. de edificios": {
-                    "0-Dep. ac. de edificios \u2013 Revaluaciones": {
-                        "0-Edificio 1": {}
-                    },
-                    "0-Dep. ac. de edificios \u2013 Valores originales": {
-                        "0-Edificio 1": {}
-                    }
-                },
-                "0-Dep. ac. de mejoras a edificios": {
-                    "0-Dep. ac. de mejoras a edificios \u2013 Revaluaciones": {
-                        "0-Edificio 1": {}
-                    },
-                    "0-Dep. ac. de mejoras a edificios \u2013 Valores originales": {
-                        "0-Edificio 1": {}
-                    }
-                }
-            },
-            "0-Otros activos": {
-                "0-Dep\u00f3sitos de garant\u00eda": {
-                    "0-Dep\u00f3sitos sobre conexiones de Internet": {},
-                    "0-Dep\u00f3sitos sobre derechos telef\u00f3nicos": {},
-                    "0-Dep\u00f3sitos sobre locales en alquiler": {}
-                },
-                "0-Gastos pagados por anticipado": {
-                    "0-P\u00f3lizas de seguros prepagadas": {}
-                }
-            },
-            "root_type": "Asset"
-        },
-        "0-Gastos": {
-            "0-Gastos no deducibles": {
-                "0-Diferencial cambiario": {},
-                "0-Donaciones no deducibles": {},
-                "0-Gastos de presidencia": {},
-                "0-Multas": {}
-            },
-            "0-Gastos principales": {
-                "0-Gastos administrativos": {
-                    "0-Alquiler": {
-                        "0-Oficina 1": {}
-                    },
-                    "0-Cuota por administraci\u00f3n": {
-                        "0-Compa\u00f1\u00eda administradora 1": {}
-                    },
-                    "0-Equipo de c\u00f3mputo y comunicaci\u00f3n": {
-                        "0-Departamento 1": {}
-                    },
-                    "0-Servicios p\u00fablicos": {
-                        "0-Agua": {
-                            "0-Medidor 1": {}
-                        },
-                        "0-Internet": {
-                            "0-Contrato 1": {}
-                        },
-                        "0-Luz": {
-                            "0-Medidor 1": {}
-                        },
-                        "0-Tel\u00e9fono": {
-                            "0-Tel\u00e9fono 1": {}
-                        }
-                    },
-                    "0-Suministros de oficina": {
-                        "0-Departamento 1": {}
-                    }
-                },
-                "0-Gastos operativos": {
-                    "0-Costo de venta de producto": {
-                        "0-Costo de almacenamiento": {},
-                        "0-Costo de distribuci\u00f3n": {},
-                        "0-Costo de materia prima": {},
-                        "0-Costo de producci\u00f3n": {},
-                        "0-Costo de producto": {}
-                    },
-                    "0-Gastos de mercadeo": {
-                        "0-Campa\u00f1as publicitarias": {},
-                        "0-Dise\u00f1o de imagen": {}
-                    },
-                    "0-Gastos de personal": {
-                        "0-Salarios y deducciones": {
-                            "0-Aguinaldo": {},
-                            "0-Bonificaciones": {},
-                            "0-Cargas patronales": {},
-                            "0-Cesant\u00eda": {},
-                            "0-Comisiones": {},
-                            "0-Extras": {},
-                            "0-Preaviso": {},
-                            "0-Salarios": {}
-                        },
-                        "0-Vi\u00e1ticos": {
-                            "0-Alimentaci\u00f3n": {},
-                            "0-Hospedaje": {},
-                            "0-Transporte": {}
-                        }
-                    },
-                    "0-Servicios profesionales": {
-                        "0-Categor\u00eda 1": {}
-                    }
-                }
-            },
-            "0-Otros gastos": {
-                "0-Ajustes": {},
-                "0-Depreciaci\u00f3n de activo fijo": {},
-                "0-Donaciones deducibles": {},
-                "0-Gastos Financieros": {},
-                "0-Perdida por robo": {}
-            },
-            "root_type": "Expense"
-        },
-        "0-Ingresos": {
-            "0-Ingresos financieros": {
-                "0-Intereses ganados sobre cuentas corrientes": {}
-            },
-            "0-Ingresos no gravables": {
-                "0-Diferencial cambiario": {}
-            },
-            "0-Ingresos por administraci\u00f3n": {
-                "0-Cuota por administraci\u00f3n": {}
-            },
-            "0-Ingresos por ventas": {},
-            "0-Otros ingresos": {
-                "0-Ajustes": {},
-                "0-Donaciones": {}
-            },
-            "root_type": "Income"
-        },
-        "0-Pasivo": {
-            "0-Pasivo circulante": {
-                "0-Cuentas por pagar": {
-                    "0-Cuentas por pagar a compa\u00f1\u00edas relacionadas": {},
-                    "0-Cuentas por pagar a empleados": {},
-                    "0-Cuentas por pagar a proveedores": {},
-                    "0-Cuentas por pagar de provisiones": {}
-                },
-                "0-Impuestos": {
-                    "0-Impuesto de renta": {
-                        "0-Adelantos de impuesto de renta": {},
-                        "0-Impuesto de renta por pagar": {},
-                        "0-Retenciones de impuesto de renta": {}
-                    },
-                    "0-Impuesto de ventas": {
-                        "0-Impuesto de ventas pagado": {},
-                        "0-Impuesto de ventas por pagar": {}
-                    }
-                }
-            },
-            "root_type": "Liability"
-        },
-        "0-Patrimonio": {
-            "0-Aportes de capital": {
-                "0-Socio 1": {}
-            },
-            "0-Balance inicial": {
-                "0-Balance inicial": {}
-            },
-            "0-Capital social": {
-                "0-Socio 1": {}
-            },
-            "0-Cuentas de super\u00e1vit": {
-                "0-Superavit ganado": {},
-                "0-Superavit por revaluaci\u00f3n de activos": {},
-                "0-Super\u00e1vit de capital": {}
-            },
-            "0-Otras reservas": {
-                "0-Reserva para mejoras": {},
-                "0-Reserva para proyectos": {}
-            },
-            "0-Reserva legal": {
-                "0-Reserva legal": {}
-            },
-            "0-Utilidad o p\u00e9rdida acumulada de periodos anteriores": {
-                "0-Periodo 1": {}
-            },
-            "0-Utilidad o p\u00e9rdida del per\u00edodo actual": {
-                "0-Utilidad o p\u00e9rdida del per\u00edodo actual": {}
-            },
-            "root_type": "Asset"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_x.json

@@ -1,266 +0,0 @@
-{
-    "country_code": "cr",
-    "name": "Costa Rica - Chart of Accounts 2",
-    "tree": {
-        "xActivo": {
-            "root_type": "Asset",
-            "xActivo circulante": {
-                "xActivo circulante disponible": {
-                    "xBancos": {},
-                    "xFondos de caja": {
-                        "xFondos de caja CRC": {
-                            "xFondo de caja oficinas centrales CRC": {}
-                        },
-                        "xFondos de caja USD": {
-                            "xFondo de caja oficinas centrales USD": {}
-                        }
-                    },
-                    "xFondos en tr\u00e1nsito": {
-                        "xFondos en tr\u00e1nsito de PayPal a Bancos": {},
-                        "xFondos en tr\u00e1nsito en bancos": {},
-                        "xFondos en tr\u00e1nsito en tesorer\u00eda": {}
-                    },
-                    "xInversiones a la vista": {
-                        "xInversi\u00f3n 1": {}
-                    },
-                    "xPayPal": {
-                        "xCuenta PayPal 1": {}
-                    }
-                },
-                "xActivo circulante exigible": {
-                    "xCuentas por cobrar a compa\u00f1\u00edas relacionadas": {},
-                    "xCuentas por cobrar a empleados": {},
-                    "xCuentas por cobrar comerciales": {},
-                    "xInversiones de corto plazo": {},
-                    "xOtras cuentas por cobrar": {}
-                },
-                "xActivo circulante realizable": {
-                    "xInventarios": {
-                        "xInventario de consumibles": {},
-                        "xInventario de producto para la venta": {}
-                    }
-                }
-            },
-            "xActivo fijo": {
-                "xActivo fijo depreciable": {
-                    "xActivos depreciables m\u00f3viles": {
-                        "xEquipo de c\u00f3mputo": {},
-                        "xHerramientas mayores": {},
-                        "xMaquinaria y equipo de edificios": {},
-                        "xMoibliario y equipo de oficina": {},
-                        "xVeh\u00edculos": {}
-                    },
-                    "xEdificios": {
-                        "xEdificios \u2013 Revaluaciones": {
-                            "xEdificio 1": {}
-                        },
-                        "xEdificios \u2013 Valores originales": {
-                            "xEdificio 1": {}
-                        }
-                    },
-                    "xMejoras a edificios": {
-                        "xMejoras a edificios \u2013 Revaluaciones": {
-                            "xEdificio 1": {}
-                        },
-                        "xMejoras a edificios \u2013 Valores originales": {
-                            "xEdificio 1": {}
-                        }
-                    }
-                },
-                "xActivo fijo no depreciable": {
-                    "xTerrenos": {
-                        "xRevaluaciones": {
-                            "xTerreno 1": {}
-                        },
-                        "xValores originales": {
-                            "xTerreno 1": {}
-                        }
-                    }
-                }
-            },
-            "xDepreciaciones acumuladas sobre activo fijo depreciable": {
-                "xDep. ac. de activos depreciables m\u00f3viles": {
-                    "xDep. ac. de equipo de c\u00f3mputo": {},
-                    "xDep. ac. de herramientas mayores": {},
-                    "xDep. ac. de maquinaria y equipo de edificios": {},
-                    "xDep. ac. de mobiliario y equipo de oficina": {},
-                    "xDep. ac. de veh\u00edculos": {}
-                },
-                "xDep. ac. de edificios": {
-                    "xDep. ac. de edificios \u2013 Revaluaciones": {
-                        "xEdificio 1": {}
-                    },
-                    "xDep. ac. de edificios \u2013 Valores originales": {
-                        "xEdificio 1": {}
-                    }
-                },
-                "xDep. ac. de mejoras a edificios": {
-                    "xDep. ac. de mejoras a edificios \u2013 Revaluaciones": {
-                        "xEdificio 1": {}
-                    },
-                    "xDep. ac. de mejoras a edificios \u2013 Valores originales": {
-                        "xEdificio 1": {}
-                    }
-                }
-            },
-            "xOtros activos": {
-                "xDep\u00f3sitos de garant\u00eda": {
-                    "xDep\u00f3sitos sobre conexiones de Internet": {},
-                    "xDep\u00f3sitos sobre derechos telef\u00f3nicos": {},
-                    "xDep\u00f3sitos sobre locales en alquiler": {}
-                },
-                "xGastos pagados por anticipado": {
-                    "xP\u00f3lizas de seguros prepagadas": {}
-                }
-            }
-        },
-        "xGastos": {
-            "root_type": "Expense",
-            "xGastos no deducibles": {
-                "xDiferencial cambiario": {},
-                "xDonaciones no deducibles": {},
-                "xGastos de presidencia": {},
-                "xMultas": {}
-            },
-            "xGastos principales": {
-                "xGastos administrativos": {
-                    "xAlquiler": {
-                        "xOficina 1": {}
-                    },
-                    "xCuota por administraci\u00f3n": {
-                        "xCompa\u00f1\u00eda administradora 1": {}
-                    },
-                    "xEquipo de c\u00f3mputo y comunicaci\u00f3n": {
-                        "xDepartamento 1": {}
-                    },
-                    "xServicios p\u00fablicos": {
-                        "xAgua": {
-                            "xMedidor 1": {}
-                        },
-                        "xInternet": {
-                            "xContrato 1": {}
-                        },
-                        "xLuz": {
-                            "xMedidor 1": {}
-                        },
-                        "xTel\u00e9fono": {
-                            "xTel\u00e9fono 1": {}
-                        }
-                    },
-                    "xSuministros de oficina": {
-                        "xDepartamento 1": {}
-                    }
-                },
-                "xGastos operativos": {
-                    "xCosto de venta de producto": {
-                        "xCosto de almacenamiento": {},
-                        "xCosto de distribuci\u00f3n": {},
-                        "xCosto de materia prima": {},
-                        "xCosto de producci\u00f3n": {},
-                        "xCosto de producto": {}
-                    },
-                    "xGastos de mercadeo": {
-                        "xCampa\u00f1as publicitarias": {},
-                        "xDise\u00f1o de imagen": {}
-                    },
-                    "xGastos de personal": {
-                        "xSalarios y deducciones": {
-                            "xAguinaldo": {},
-                            "xBonificaciones": {},
-                            "xCargas patronales": {},
-                            "xCesant\u00eda": {},
-                            "xComisiones": {},
-                            "xExtras": {},
-                            "xPreaviso": {},
-                            "xSalarios": {}
-                        },
-                        "xVi\u00e1ticos": {
-                            "xAlimentaci\u00f3n": {},
-                            "xHospedaje": {},
-                            "xTransporte": {}
-                        }
-                    },
-                    "xServicios profesionales": {
-                        "xCategor\u00eda 1": {}
-                    }
-                }
-            },
-            "xOtros gastos": {
-                "xAjustes": {},
-                "xDepreciaci\u00f3n de activo fijo": {},
-                "xDonaciones deducibles": {},
-                "xGastos Financieros": {},
-                "xPerdida por robo": {}
-            }
-        },
-        "xIngresos": {
-            "root_type": "Income",
-            "xIngresos financieros": {
-                "xIntereses ganados sobre cuentas corrientes": {}
-            },
-            "xIngresos no gravables": {
-                "xDiferencial cambiario": {}
-            },
-            "xIngresos por administraci\u00f3n": {
-                "xCuota por administraci\u00f3n": {}
-            },
-            "xIngresos por ventas": {},
-            "xOtros ingresos": {
-                "xAjustes": {},
-                "xDonaciones": {}
-            }
-        },
-        "xPasivo": {
-            "root_type": "Liability",
-            "xPasivo circulante": {
-                "xCuentas por pagar": {
-                    "xCuentas por pagar a compa\u00f1\u00edas relacionadas": {},
-                    "xCuentas por pagar a empleados": {},
-                    "xCuentas por pagar a proveedores": {},
-                    "xCuentas por pagar de provisiones": {}
-                },
-                "xImpuestos": {
-                    "xImpuesto de renta": {
-                        "xAdelantos de impuesto de renta": {},
-                        "xImpuesto de renta por pagar": {},
-                        "xRetenciones de impuesto de renta": {}
-                    },
-                    "xImpuesto de ventas": {
-                        "xImpuesto de ventas pagado": {},
-                        "xImpuesto de ventas por pagar": {}
-                    }
-                }
-            }
-        },
-        "xPatrimonio": {
-            "root_type": "Asset",
-            "xAportes de capital": {
-                "xSocio 1": {}
-            },
-            "xBalance inicial": {
-                "xBalance inicial": {}
-            },
-            "xCapital social": {
-                "xSocio 1": {}
-            },
-            "xCuentas de super\u00e1vit": {
-                "xSuperavit ganado": {},
-                "xSuperavit por revaluaci\u00f3n de activos": {},
-                "xSuper\u00e1vit de capital": {}
-            },
-            "xOtras reservas": {
-                "xReserva para mejoras": {},
-                "xReserva para proyectos": {}
-            },
-            "xReserva legal": {
-                "xReserva legal": {}
-            },
-            "xUtilidad o p\u00e9rdida acumulada de periodos anteriores": {
-                "xPeriodo 1": {}
-            },
-            "xUtilidad o p\u00e9rdida del per\u00edodo actual": {
-                "xUtilidad o p\u00e9rdida del per\u00edodo actual": {}
-            }
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ec_ec_chart_template.json

@@ -1,653 +0,0 @@
-{
-    "country_code": "ec", 
-    "name": "Ecuador - Chart of Accounts", 
-    "tree": {
-        "ACTIVO CORRIENTE ": {
-            "ACTIVO DISPONIBLE": {
-                "Banco Central del Ecuador": {
-                    "Cta. Cte. Moneda de curso legal": {}, 
-                    "Cta. Cte. Otras monedas": {}
-                }, 
-                "Caja": {
-                    "Fondos rotativos": {}, 
-                    "Moneda de curso legal": {}, 
-                    "Otras monedas": {}
-                }, 
-                "Instituciones financieras": {}, 
-                "Otras Instituciones Financieras": {
-                    "Cta Ahorros En el exterior": {}, 
-                    "Cta. Ahorros Moneda de curso legal": {}, 
-                    "Cta. Cte. En el exterior": {}, 
-                    "Cta. Cte. Moneda de curso legal": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "ACTIVOS BIOLOGICOS": {
-            "Animales vivos": {
-                "En desarrollo": {}, 
-                "En producci\u00f3n": {}
-            }, 
-            "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS": {}, 
-            "Plantas en crecimiento": {
-                "En desarrollo": {}, 
-                "En producci\u00f3n": {}
-            }, 
-            "root_type": ""
-        }, 
-        "ACTIVOS FINANCIEROS": {
-            "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS": {
-                "Derivados": {
-                    "Forward": {}, 
-                    "Futuros": {}, 
-                    "Inversiones en el exterior": {}, 
-                    "Opciones": {}, 
-                    "Otros": {}
-                }, 
-                "Renta Fija": {
-                    "Avales": {}, 
-                    "Bonos de Prenda": {}, 
-                    "Bonos del Estado": {}, 
-                    "Certificados Financieros": {}, 
-                    "Certificados de Dep\u00f3sito": {}, 
-                    "Certificados de Inversi\u00f3n": {}, 
-                    "Certificados de Tesorer\u00eda": {}, 
-                    "Cupones": {}, 
-                    "C\u00e9dulas Hipotecarias": {}, 
-                    "Dep\u00f3sitos a Plazo": {}, 
-                    "Facturas Comerciales Negociables": {}, 
-                    "Letras de Cambio": {}, 
-                    "Notas de Cr\u00e9dito": {}, 
-                    "Obligaciones": {}, 
-                    "Obligaciones Convertibles en acciones": {}, 
-                    "Otros": {}, 
-                    "Overnights": {}, 
-                    "Pagar\u00e9s": {}, 
-                    "Papel Comercial": {}, 
-                    "P\u00f3lizas de Acumulaci\u00f3n": {}, 
-                    "T\u00edtulos del Banco Central ": {}, 
-                    "Valores de Titularizaci\u00f3n": {}
-                }, 
-                "Renta variable": {
-                    "Acciones y participaciones": {}, 
-                    "Cuotas de fondos colectivos": {}, 
-                    "Otros ": {}, 
-                    "Valores de  titularizaci\u00f3n de participaci\u00f3n": {}
-                }
-            }, 
-            "DISPONIBLES PARA LA VENTA": {
-                "Renta Fija": {
-                    "Avales": {}, 
-                    "Bonos de Prenda": {}, 
-                    "Bonos del Estado": {}, 
-                    "Certificados Financieros": {}, 
-                    "Certificados de Dep\u00f3sito": {}, 
-                    "Certificados de Inversi\u00f3n": {}, 
-                    "Certificados de Tesorer\u00eda": {}, 
-                    "Cupones": {}, 
-                    "C\u00e9dulas Hipotecarias": {}, 
-                    "Dep\u00f3sitos a Plazo": {}, 
-                    "Facturas Comerciales Negociables": {}, 
-                    "Inversiones en el exterior": {}, 
-                    "Letras de Cambio": {}, 
-                    "Notas de Cr\u00e9dito": {}, 
-                    "Obligaciones": {}, 
-                    "Obligaciones Convertibles en acciones": {}, 
-                    "Otros": {}, 
-                    "Overnights": {}, 
-                    "Pagar\u00e9s": {}, 
-                    "Papel Comercial": {}, 
-                    "P\u00f3lizas de Acumulaci\u00f3n": {}, 
-                    "T\u00edtulos del Banco Central ": {}, 
-                    "Valores de Titularizaci\u00f3n": {}
-                }, 
-                "Renta variable": {
-                    "Acciones y participaciones": {}, 
-                    "Cuotas de fondos colectivos": {}, 
-                    "Inversiones en el exterior": {}, 
-                    "Otros ": {}, 
-                    "Unidades de participaci\u00f3n": {}, 
-                    "Valores de  titularizaci\u00f3n de participaci\u00f3n": {}
-                }
-            }, 
-            "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO ": {
-                "Acciones y participaciones": {
-                    "Acciones y participaciones": {}
-                }, 
-                "Otros": {
-                    "Inversiones en el exterior": {}
-                }, 
-                "Renta Fija": {
-                    "Avales": {}, 
-                    "Bonos de Prenda": {}, 
-                    "Bonos del Estado": {}, 
-                    "Certificados Financieros": {}, 
-                    "Certificados de Dep\u00f3sito": {}, 
-                    "Certificados de Inversi\u00f3n": {}, 
-                    "Certificados de Tesorer\u00eda": {}, 
-                    "Cupones": {}, 
-                    "C\u00e9dulas Hipotecarias": {}, 
-                    "Dep\u00f3sitos a Plazo": {}, 
-                    "Facturas Comerciales Negociables": {}, 
-                    "Letras de Cambio": {}, 
-                    "Notas de Cr\u00e9dito": {}, 
-                    "Obligaciones": {}, 
-                    "Obligaciones Convertibles en acciones": {}, 
-                    "Overnights": {}, 
-                    "Pagar\u00e9s": {}, 
-                    "Papel Comercial": {}, 
-                    "P\u00f3lizas de Acumulaci\u00f3n": {}, 
-                    "T\u00edtulos del Banco Central ": {}, 
-                    "Valores de Titularizaci\u00f3n": {}
-                }
-            }, 
-            "PRESTAMOS Y PARTIDAS A COBRAR ": {
-                "Cuentas y Documentos a cobrar a terceros": {
-                    "Cuentas por cobrar a terceros": {}, 
-                    "Cuentas por cobrar accionistas": {}, 
-                    "Cuentas por cobrar al originador": {}, 
-                    "Otros": {}
-                }
-            }, 
-            "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS": {
-                "Inversiones mantenidas hasta el vencimiento ": {}, 
-                "Pr\u00e9stamos y partidas a cobrar": {}
-            }, 
-            "root_type": ""
-        }, 
-        "ACTIVOS NO CORRIENTES": {
-            "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO": {}, 
-            "CONSTRUCCIONES EN CURSO ": {}, 
-            "INTANGIBLES": {
-                "Concesiones": {}, 
-                "Costos de exploraci\u00f3n y desarrollo": {}, 
-                "Licencias": {}, 
-                "Patentes y propiedad industrial": {}, 
-                "Programas de computaci\u00f3n": {}, 
-                "Reservas de recursos extra\u00edbles": {}
-            }, 
-            "PLUSVAL\u00cdA MERCANTIL (Goodwill)": {}, 
-            "PROPIEDADES": {
-                "Edificios": {}, 
-                "Equipo de Computaci\u00f3n ": {}, 
-                "Maquinaria y Equipo": {}, 
-                "Muebles y enseres ": {}, 
-                "Terrenos": {}, 
-                "Veh\u00edculos": {}
-            }, 
-            "PROPIEDADES DE INVERSI\u00d3N": {}, 
-            "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES": {
-                "Intangibles": {}, 
-                "Plusval\u00eda mercantil (Goodwill) ": {}, 
-                "Propiedades": {}, 
-                "Propiedades de inversi\u00f3n ": {}
-            }, 
-            "root_type": ""
-        }, 
-        "CUENTAS CONTINGENTES": {
-            "ACREEDORAS": {
-                "Garant\u00edas": {}, 
-                "Garant\u00edas en titularizaci\u00f3n": {}
-            }, 
-            "DEUDORAS": {
-                "Garant\u00edas ": {}, 
-                "Garant\u00edas en titularizaci\u00f3n": {}
-            }, 
-            "root_type": ""
-        }, 
-        "CUENTAS DE ORDEN": {
-            "ACREEDORAS": {
-                "ADMINISTRACION DE RECURSOS DE TERCEROS": {
-                    "Administraci\u00f3n de portafolio ": {
-                        "Intereses": {}, 
-                        "Principal": {}
-                    }, 
-                    "Intermediaci\u00f3n de valores": {}, 
-                    "Patrimonio de Fondos de Inversi\u00f3n": {
-                        "Fondos Administrados": {
-                            "Intereses": {}, 
-                            "Principal": {}
-                        }, 
-                        "Fondos Colectivos": {
-                            "Intereses": {}, 
-                            "Principal": {}
-                        }
-                    }, 
-                    "Patrimonio de Negocios Fiduciarios": {
-                        "Encargos fiduciarios inscritos": {
-                            "Administraci\u00f3n": {}, 
-                            "Garant\u00eda": {}, 
-                            "Inmobiliario": {}, 
-                            "Inversi\u00f3n": {}
-                        }, 
-                        "Encargos fiduciarios no inscritos": {
-                            "Administraci\u00f3n": {}, 
-                            "Garant\u00eda": {}, 
-                            "Inmobiliario": {}, 
-                            "Inversi\u00f3n": {}
-                        }, 
-                        "Fideicomisos mercantiles inscritos": {
-                            "Administraci\u00f3n": {}, 
-                            "Garant\u00eda": {}, 
-                            "Inmobiliario": {}, 
-                            "Inversi\u00f3n": {}, 
-                            "Titularizaci\u00f3n": {}
-                        }, 
-                        "Fideicomisos mercantiles no inscritos": {
-                            "Administraci\u00f3n": {}, 
-                            "Garant\u00eda": {}, 
-                            "Inmobiliario": {}, 
-                            "Inversi\u00f3n": {}
-                        }
-                    }
-                }, 
-                "VALORES Y BIENES RECIBIDOS DE TERCEROS": {
-                    "En Custodia": {
-                        "Depositos en efectivo": {}, 
-                        "T\u00edtulos de Renta Fija": {}, 
-                        "T\u00edtulos de Renta Variable": {}
-                    }, 
-                    "En Garant\u00eda": {
-                        "Depositos en efectivo": {}, 
-                        "T\u00edtulos de Renta Fija": {}, 
-                        "T\u00edtulos de Renta Variable": {}
-                    }
-                }
-            }, 
-            "ACREEDORES POR  CONTRA": {
-                "Acreedores por  contra": {}
-            }, 
-            "DEUDORAS": {
-                "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL": {
-                    "Colaterales de las operaciones de reporto burs\u00e1til": {}
-                }, 
-                "EMISIONES NO COLOCADAS": {
-                    "Emisiones no colocadas ": {}
-                }, 
-                "OTRAS CUENTAS DE ORDEN DEUDORAS": {
-                    "Derechos sobre instrumentos financieros derivados": {}
-                }, 
-                "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS": {
-                    "Bienes en garant\u00eda": {}, 
-                    "Valores en garant\u00eda": {}
-                }
-            }, 
-            "DEUDORES POR  CONTRA": {}, 
-            "root_type": ""
-        }, 
-        "CUENTAS DE RESULTADOS ACREEDORAS": {
-            "COMISIONES GANADAS": {
-                "CUSTODIA  REGISTRO\n        COMPENSACI\u00d3N Y LIQUIDACI\u00d3N": {
-                    "Compensaci\u00f3n y liquidaci\u00f3n de valores": {}, 
-                    "Otros": {}, 
-                    "Valores desmaterializados": {}, 
-                    "Valores materializados": {}
-                }, 
-                "INTERMEDIACI\u00d3N DE VALORES": {
-                    "Operaciones Burs\u00e1tiles": {}, 
-                    "Operaciones Extraburs\u00e1tiles": {}, 
-                    "Por Contratos de Underwriting": {}
-                }, 
-                "OTRAS COMISIONES GANADAS": {}, 
-                "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO": {
-                    "Encargos Fiduciarios": {}, 
-                    "Fideicomisos mercantiles": {}, 
-                    "Fondos administrados": {}, 
-                    "Fondos colectivos": {}, 
-                    "Por representaci\u00f3n de obligacionistas": {}, 
-                    "Portafolio de terceros": {}, 
-                    "Titularizaci\u00f3n": {}
-                }, 
-                "SERVICIOS BURS\u00c1TILES": {
-                    "Comisiones en operaciones ": {}, 
-                    "Inscripciones": {}, 
-                    "Mantenimiento de Inscripci\u00f3n": {}
-                }
-            }, 
-            "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS": {
-                "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS": {}
-            }, 
-            "INGRESOS FINANCIEROS": {
-                "DIVIDENDOS": {}, 
-                "INTERESES Y RENDIMIENTOS": {}, 
-                "UTILIDAD EN CAMBIO": {}, 
-                "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE": {}
-            }, 
-            "INGRESOS POR ASESOR\u00cdA Y ESTRUCTURACI\u00d3N": {
-                "INGRESOS POR ASESORIA": {}, 
-                "INGRESOS POR ESTRUCTURACI\u00d3N": {
-                    "Negocios Fiduciarios": {}, 
-                    "Oferta p\u00fablica de Valores": {}, 
-                    "Otros": {}
-                }
-            }, 
-            "UTILIDAD POR ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE": {
-                "ACTIVOS BIOL\u00d3GICOS": {}, 
-                "ACTIVOS NO CORRIENTES": {}, 
-                "CUENTAS POR COBRAR": {}, 
-                "OBLIGACIONES FINANCIERAS": {}, 
-                "PROPIEDADES DE INVERSI\u00d3N": {}
-            }, 
-            "UTILIDADES EN VENTAS": {
-                "OTRAS UTILIDADES EN VENTAS": {}, 
-                "UTILIDAD EN VENTA DE PROPIEDAD": {}, 
-                "UTILIDAD EN VENTA DE VALORES": {}, 
-                "UTILIDAD POR OPERACIONES DESCONTINUADAS": {}
-            }, 
-            "root_type": ""
-        }, 
-        "CUENTAS DE RESULTADOS DEUDORAS": {
-            "GASTOS ADMINISTRATIVOS": {
-                "GASTOS DE PERSONAL": {
-                    "Beneficios sociales de los trabajadores": {}, 
-                    "Provisi\u00f3n para jubilaci\u00f3n patronal": {}, 
-                    "Remuneraciones": {}
-                }, 
-                "HONORARIOS": {
-                    "Honorarios": {}
-                }, 
-                "SERVICIOS DE TERCEROS ": {
-                    "Servicios de terceros": {}
-                }
-            }, 
-            "GASTOS FINANCIEROS": {
-                "ARRENDAMIENTO OPERATIVO": {
-                    "Arrendamiento operativo": {}
-                }, 
-                "COMISIONES PAGADAS": {
-                    "Intermediaci\u00f3n de Valores": {}, 
-                    "Operaciones Burs\u00e1tiles": {}, 
-                    "Operaciones Extraburs\u00e1tlies": {}, 
-                    "Por Contratos de Underwriting": {}
-                }, 
-                "CUSTODIA  REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n      ": {
-                    "Compensaci\u00f3n y Liquidaci\u00f3n de Valores": {}, 
-                    "Valores Desmaterializados": {}, 
-                    "Valores Materializados": {}
-                }, 
-                "DETERIORO DE ACTIVOS FINANCIEROS": {
-                    "Deterioro de activos financieros": {}
-                }, 
-                "GASTOS POR ESTRUCTURACI\u00d3N": {
-                    "Negocios Fiduciarios": {}, 
-                    "Oferta P\u00fablica de Valores": {}, 
-                    "Otros": {}
-                }, 
-                "INTERESES CAUSADOS": {
-                    "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras": {}, 
-                    "Intereses por otros pasivos no financieros": {}
-                }, 
-                "OTRAS COMISIONES PAGADAS ": {
-                    "Otras Comisiones Pagadas": {}
-                }, 
-                "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO": {
-                    "Administraci\u00f3n de portafolio": {}, 
-                    "Encargos fiduciarios": {}, 
-                    "Fideicomisos mercantiles": {}, 
-                    "Fondos administrados": {}, 
-                    "Fondos colectivos": {}, 
-                    "Otros": {}, 
-                    "Titularizaci\u00f3n": {}
-                }, 
-                "P\u00c9RDIDA EN CAMBIO": {
-                    "P\u00e9rdida en cambio": {}
-                }, 
-                "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS": {
-                    "P\u00e9rdida en Valuaci\u00f3n de activos financieros": {}
-                }, 
-                "P\u00c9RDIDAS EN VENTA": {
-                    "P\u00e9rdida en venta activos biol\u00f2gicos": {}, 
-                    "P\u00e9rdida en venta de Propiedad ": {}, 
-                    "P\u00e9rdida en venta de Valores": {}, 
-                    "P\u00e9rdida por operaciones descontinuadas": {}
-                }
-            }, 
-            "GASTOS GENERALES": {
-                "AMORTIZACIONES": {}, 
-                "ARRENDAMIENTOS": {}, 
-                "DEPRECIACI\u00d3N": {}, 
-                "MATERIALES Y SUMINISTROS": {}, 
-                "OTROS": {}, 
-                "POR PUBLICIDAD": {}, 
-                "PROVISIONES": {}, 
-                "SEGUROS": {}, 
-                "SERVICIOS Y MANTENIMIENTO": {}
-            }, 
-            "GASTOS POR  DETERIORO": {
-                "ACTIVOS BIOL\u00d3GICOS": {}, 
-                "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA": {}, 
-                "CUENTAS Y DOCUMENTOS POR COBRAR": {}, 
-                "EXISTENCIAS": {}, 
-                "PLUSVAL\u00cdA MERCANTIL (GOODWILL)": {}, 
-                "PROPIEDADES  PLANTA Y EQUIPO": {}, 
-                "PROPIEDADES DE INVERSI\u00d3N": {}
-            }, 
-            "IMPUESTOS  TASAS Y CONTRIBUCIONES": {}, 
-            "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE": {
-                "ACTIVOS BIOL\u00d3GICOS": {}, 
-                "ACTIVOS NO CORRIENTES ": {}, 
-                "COSTO ": {}, 
-                "COSTO DE PRODUCCI\u00d3N ": {}, 
-                "COSTO DE VENTAS": {}, 
-                "CUENTAS POR COBRAR": {}, 
-                "FISCALES": {}, 
-                "MUNICIPALES": {}, 
-                "OBLIGACIONES FINANCIERAS": {}, 
-                "ORGANISMOS DE CONTROL": {}, 
-                "OTROS": {}, 
-                "OTROS GASTOS": {}, 
-                "PRIMA POR OPERACIONES DE REPORTO": {}, 
-                "PROPIEDADES DE INVERSI\u00d3N": {}
-            }, 
-            "root_type": ""
-        }, 
-        "CUENTAS Y DOCUMENTOS POR COBRAR": {
-            "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA": {}, 
-            "ANTICIPO COMITENTES": {}, 
-            "COMISIONES POR COBRAR": {
-                "Asesor\u00eda": {}, 
-                "Intermediaci\u00f3n de valores": {
-                    "Contrato de Underwriting": {}, 
-                    "Operaciones  Burs\u00e1tiles": {}, 
-                    "Operaciones  Extraburs\u00e1tiles": {}
-                }, 
-                "Otras comisiones": {}, 
-                "Por  administraci\u00f3n y manejo": {
-                    "Por  Manejo de Fideicomisos": {}, 
-                    "Por Contratos de Administraci\u00f3n Portafolio de Terceros": {}, 
-                    "Por Manejo de Encargos Fiduciarios": {}, 
-                    "Por Manejo de Fondos Administrados": {}, 
-                    "Por comisiones de administraci\u00f3n": {}
-                }, 
-                "Por Custodia y Conservaci\u00f3n de Valores": {
-                    "Por Manejo de Libro de Acciones y Accionistas": {}, 
-                    "Valores Desmaterializados": {}, 
-                    "Valores Materializados": {}
-                }, 
-                "Por servicios burs\u00e1tiles": {
-                    "Operaciones": {}, 
-                    "Puestos inactivos": {}
-                }
-            }, 
-            "CUENTAS POR COBRAR": {
-                "A Terceros": {}, 
-                "Al Originador": {}
-            }, 
-            "DERECHOS POR COMPROMISO DE RECOMPRA": {}, 
-            "DOCUMENTOS POR COBRAR": {
-                "A Personal": {}, 
-                "A Terceros": {}, 
-                "Otros": {}
-            }, 
-            "OTROS": {}, 
-            "PROVISIONES PARA CUENTAS POR COBRAR": {}, 
-            "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR": {
-                "Comisiones por cobrar ": {}, 
-                "Cuentas por cobrar a terceros ": {}
-            }, 
-            "RENDIMIENTOS POR COBRAR": {
-                "Dividendos": {}, 
-                "Intereses   ": {}
-            }, 
-            "root_type": ""
-        }, 
-        "DEUDORES POR INTERMEDIACION": {
-            "root_type": ""
-        }, 
-        "EXISTENCIAS": {
-            "MATERIA PRIMA": {}, 
-            "MATERIALES Y SUMINISTROS": {}, 
-            "PRODUCTOS EN PROCESO": {}, 
-            "PRODUCTOS TERMINADOS": {}, 
-            "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS": {}, 
-            "root_type": ""
-        }, 
-        "OTROS ACTIVOS CORRIENTES": {
-            "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA": {}, 
-            "ACTIVO POR IMPUESTO CORRIENTE": {}, 
-            "OTROS": {}, 
-            "UNIDADES DE PARTICIPACION": {}, 
-            "root_type": ""
-        }, 
-        "OTROS ACTIVOS NO CORRIENTES": {
-            "ACTIVO POR IMPUESTO DIFERIDO": {
-                "Activo por impuesto diferido  ": {}
-            }, 
-            "ACTIVOS DE EXPLORACION Y EVALUACION MINERA": {}, 
-            "AMORTIZACION ACUMULADA": {
-                "Concesiones": {}, 
-                "Licencias": {}, 
-                "Otros": {}
-            }, 
-            "DEPRECIACION ACUMULADA": {
-                "Activos adquiridos en arrendamiento financiero": {}, 
-                "Activos de exploraci\u00f3n y evaluaci\u00f3n minera": {}, 
-                "Edificios": {}, 
-                "Equipo de Computaci\u00f3n ": {}, 
-                "Maquinaria y Equipo": {}, 
-                "Muebles y enseres ": {}, 
-                "Propiedades de inversi\u00f3n": {}, 
-                "Veh\u00edculos": {}
-            }, 
-            "DERECHOS FIDUCIARIOS": {}, 
-            "OTROS ACTIVOS": {
-                "Cuota patrimonial bolsa de valores": {
-                    "Acciones Dep\u00f3sito Centralizado de Valores": {}, 
-                    "Cuota patrimonial bolsa de valores": {}
-                }, 
-                "Dep\u00f3sitos en Garant\u00eda": {
-                    "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles": {}, 
-                    "Dep\u00f3sitos en Garant\u00eda por reporto": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "PASIVO": {
-            "OTROS": {}, 
-            "PASIVO CORRIENTE": {
-                "ACREEDORES POR INTERMEDIACION            ": {}, 
-                "OBLIGACIONES PATRONALES": {
-                    "Aportes y descuentos al IESS": {}, 
-                    "Beneficios a empleados": {}, 
-                    "Fondo reserva del IESS": {}, 
-                    "Participaciones de los trabajadores en utilidades": {}, 
-                    "Provisi\u00f3n para jubilaci\u00f3n patronal": {}, 
-                    "Remuneraciones ": {}
-                }, 
-                "OBLIGACIONES TRIBUTARIAS": {
-                    "Contribuciones": {}, 
-                    "Impuestos": {}, 
-                    "Otros": {}, 
-                    "Retenciones": {}
-                }, 
-                "OTROS PASIVOS CORRIENTES": {}, 
-                "PASIVO NO FINANCIERO": {
-                    "Deuda Sector No Financiero": {
-                        "Acreedores Varios": {}, 
-                        "Comisiones por pagar ": {}, 
-                        "Dividendos por pagar": {}, 
-                        "Intereses por pagar": {}, 
-                        "Otras comisiones": {}, 
-                        "Por Operaciones Burs\u00e1tiles": {}, 
-                        "Por administraci\u00f3n": {}, 
-                        "Por custodia": {}, 
-                        "Proveedores": {}
-                    }
-                }, 
-                "PASIVOS FINANCIEROS": {
-                    "A valor razonable con cambios en resultados": {
-                        "Obligaciones": {}, 
-                        "Obligaciones por Arrendamiento Financiero ": {}, 
-                        "Otras En el exterior": {}, 
-                        "Papel Comercial": {}, 
-                        "Valores": {}, 
-                        "Valores de Titularizaci\u00f3n": {}
-                    }, 
-                    "Cuentas y documentos por pagar": {
-                        "Anticipos recibidos": {}, 
-                        "Otras cuentas y documentos por pagar": {}, 
-                        "Pr\u00e9stamos": {}
-                    }, 
-                    "Obligaciones financieras": {
-                        "Intereses por pagar": {}, 
-                        "Obligaciones por contratos de underwriting": {}, 
-                        "Porci\u00f3n corriente de deuda a largo plazo": {}, 
-                        "Pr\u00e9stamos": {}, 
-                        "Sobregiros bancarios": {}
-                    }, 
-                    "Otros pasivos financieros": {}, 
-                    "Pasivos por compra de activos no corrientes": {}, 
-                    "Relacionadas": {
-                        "Accionistas": {}, 
-                        "Administradores": {}, 
-                        "Compa\u00f1\u00edas relacionadas / vinculadas": {}
-                    }
-                }, 
-                "SANCIONES Y MULTAS": {
-                    "Indemnizaciones": {}, 
-                    "Litigios": {}, 
-                    "Obligaciones Judiciales": {}, 
-                    "Otros": {}
-                }
-            }, 
-            "PASIVO LARGO PLAZO": {
-                "DEUDA SECTOR FINANCIERO": {}
-            }, 
-            "PASIVOS NO CORRIENTES": {
-                "PASIVOS DIFERIDOS": {
-                    "Intereses diferidos": {}, 
-                    "Pasivos por impuestos diferidos": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "PATRIMONIO NETO": {
-            "APORTES PARA FUTURAS CAPITALIZACIONES": {}, 
-            "CAPITAL": {
-                "ACCIONES EN TESORER\u00cdA": {}, 
-                "FONDO PATRIMONIAL": {}, 
-                "PAGADO": {}, 
-                "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N": {
-                    "Patrimonio del fondo administrado": {}, 
-                    "Patrimonio del fondo colectivo": {}
-                }, 
-                "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS": {}
-            }, 
-            "RESERVAS ": {
-                "OTRAS RESERVAS": {}, 
-                "RESERVA FACULTATIVA": {}, 
-                "RESERVA LEGAL": {}, 
-                "RESERVA POR VALUACI\u00d3N": {
-                    "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta": {}, 
-                    "Reserva por valuaci\u00f3n Propiedades": {}
-                }
-            }, 
-            "RESULTADOS": {
-                "ACUMULADOS": {}, 
-                "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ": {}, 
-                "UTILIDAD (PERDIDA) DEL EJERCICIO": {}
-            }, 
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/et_l10n_et.json

@@ -1,184 +0,0 @@
-{
-    "country_code": "et",
-    "name": "Ethiopia - Chart of Accounts",
-    "tree": {
-        "ASSETS": {
-            "Cash and Cash Equivalents": {
-                "Cash at bank in foreigh currency": {},
-                "Cash on hand and at bank": {},
-                "Investments current assets": {},
-                "Letter of Credit restricted account": {}
-            },
-            "Fixed Assets": {
-                "Construction in Progress": {
-                    "Construction of buildings": {},
-                    "Construction of infrastructure": {}
-                },
-                "Property and Equipment": {
-                    "Aircraft, boats, etc": {},
-                    "Buildings": {},
-                    "Furnishings and fixtures": {},
-                    "Infrastructure": {},
-                    "Livestock and tansport animals": {},
-                    "Plant machinery and equipment": {},
-                    "Vehicles and other vehicular transport": {}
-                }
-            },
-            "Goods in Transit": {},
-            "Investments": {},
-            "Long Term Loans": {},
-            "Production Stock": {
-                "Finished Goods": {},
-                "Work in Progress": {}
-            },
-            "Receivables": {
-                "Accounts Receivable": {
-                    "Advance to staff": {},
-                    "Cash Registers": {},
-                    "Cash shortage": {},
-                    "Suspense": {},
-                    "Trade Debtors": {},
-                    "VAT Receivable on Purchases": {},
-                    "VAT Withholding Receivable on Sales": {},
-                    "Withholding Receivable on Sales": {}
-                },
-                "Other Debtors": {},
-                "Prepayments": {
-                    "Advance to consultant": {},
-                    "Advance to contractors": {},
-                    "Advance to supplier": {}
-                }
-            },
-            "Stock": {},
-            "root_type": "Asset"
-        },
-        "COST OF GOODS SOLD": {
-            "Cost of Goods and Services": {},
-            "Inventory Adjustments": {},
-            "Other": {},
-            "Purchase Returns and Allowances": {},
-            "root_type": "Expense"
-        },
-        "EXPENSES": {
-            "FIXED ASSETS AND CONSTRUCTION": {
-                "Construction": {
-                    "Construction of buildings": {},
-                    "Construction of infrastructure": {},
-                    "Pre-construction activities": {}
-                },
-                "Fixed Assets": {
-                    "Depreciation of buildings, furnishings and fixtures": {},
-                    "Depreciation of livestock and transport animals": {},
-                    "Depreciation of plant, machinery and equipment": {},
-                    "Depreciation of vehicles and other vehicular transport": {}
-                }
-            },
-            "GOODS AND SERVICES": {
-                "Contracted Services": {
-                    "Advertising": {},
-                    "Contracted professional services": {},
-                    "Electricity charges": {},
-                    "Fees and charges": {},
-                    "Freight": {},
-                    "Insurance": {},
-                    "Rent": {},
-                    "Telecommunication charges": {},
-                    "Water and other utilities": {}
-                },
-                "Goods and Supplies": {
-                    "Agriculture, forestry and marine inputs": {},
-                    "Educational supplies": {},
-                    "Food": {},
-                    "Fuel and lubricants": {},
-                    "Medical supplies": {},
-                    "Miscellaneous equipment": {},
-                    "Office supplies": {},
-                    "Other material and supplies": {},
-                    "Printing": {},
-                    "Research and development supplies": {},
-                    "Uniforms, clothing, bedding": {},
-                    "Veterinary supplies and drugs": {}
-                },
-                "Maintenance and Repair Services": {
-                    "Maintenance and repair of buildings, furnishings and fixtures": {},
-                    "Maintenance and repair of infrastructure": {},
-                    "Maintenance and repair of plant, machinery, and equipment": {},
-                    "Maintenance and repair of vehicles and other transport": {}
-                },
-                "Training Services": {
-                    "External training": {},
-                    "Local training": {}
-                },
-                "Travelling and Official Entertainment Services": {
-                    "Official entertainment": {},
-                    "Per diem": {},
-                    "Transport fees": {}
-                }
-            },
-            "OTHER PAYMENTS": {
-                "Debt Payments": {
-                    "Payments of interest and bank charges on foreign debt": {},
-                    "Payments of interest and bank charges on local debt": {},
-                    "Payments on the principal of foreign debt": {},
-                    "Payments on the principal of local debt": {}
-                }
-            },
-            "PERSONNEL SERVICES": {
-                "Allowances/benefits": {
-                    "Allowances to contract staff": {},
-                    "Allowances to external contract staff": {},
-                    "Allowances to permanent staff": {}
-                },
-                "Compensation": {
-                    "Miscellaneous payments to staff": {},
-                    "Salaries to permanent staff": {},
-                    "Wages to casual staff": {},
-                    "Wages to contract staff": {},
-                    "Wages to external contract staff": {}
-                },
-                "Pension Contributions": {
-                    "Contribution to permanent staff pensions": {}
-                }
-            },
-            "root_type": "Expense"
-        },
-        "LIABILITIES": {
-            "Long-Term Debt": {
-                "Foreign Loans": {
-                    "Commercial Loan": {}
-                },
-                "Local Loans": {
-                    "Commercial Loan": {}
-                }
-            },
-            "Payables": {
-                "Accounts Payable": {
-                    "Federal Income Tax": {},
-                    "Grace period payables": {},
-                    "Pension contribution payable": {},
-                    "Salary payable": {},
-                    "Trade Creditors": {},
-                    "VAT Payable": {},
-                    "Witholding Payable": {}
-                },
-                "Deposits": {
-                    "Other deposits": {}
-                },
-                "Retentions": {
-                    "Retention on contract": {}
-                }
-            },
-            "root_type": "Liability"
-        },
-        "NET ASSETS/EQUITY": {
-            "Profit and loss account": {},
-            "Reserves": {},
-            "Share capital / equity": {},
-            "root_type": "Equity"
-        },
-        "REVENUE": {
-            "Sales of Goods and Services": {},
-            "root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/hn_cuentas_plantilla.json

@@ -1,133 +0,0 @@
-{
-    "country_code": "hn",
-    "name": "Honduras - Plantilla de cuentas de",
-    "tree": {
-        "Activo": {
-            "Activo Corriente": {
-                "Caja y Bancos": {
-                    "Caja Chica": {}
-                },
-                "Cuentas y Documentos por Cobrar": {
-                    "Cuentas por Cobrar Empresas Afilidas": {},
-                    "Cuentas por Cobrar Generales": {},
-                    "Otras Cuentas por Cobrar": {},
-                    "Prestamos al Personal": {}
-                },
-                "ISV por Cobrar": {
-                    "ISV por Cobrar": {},
-                    "Retenciones de ISV recibidas": {}
-                },
-                "Inventario": {}
-            },
-            "Diferido": {
-                "Gastos Anticipados": {
-                    "Gastos Anticipados": {}
-                },
-                "Gastos de Organizaci\u00f3n": {
-                    "Gastos de Organizaci\u00f3n": {}
-                },
-                "Gastos por Amortizar": {
-                    "Gastos por Amortizar": {}
-                },
-                "Otros Activos": {
-                    "Otros Activos": {}
-                }
-            },
-            "No Corriente": {
-                "Depreciaciones Acumuladas": {
-                    "Depreciaciones Acumuladas": {}
-                },
-                "Propiedad, Planta y Equipo": {
-                    "Propiedad, Planta y Equipo": {}
-                }
-            },
-			"root_type": "Asset"
-        },
-        "Pasivo": {
-            "Cr\u00e9ditos Diferidos": {
-                "Cr\u00e9ditos Diferidos": {
-                    "Anticipos": {}
-                }
-            },
-            "Pasivo Corto Plazo": {
-                "Cuentas y Documentos por Pagar": {
-                    "Cuentas y Documentos por Pagar": {}
-                },
-                "ISV por Pagar": {
-                    "ISV por Pagar": {}
-                },
-                "Impuestos": {
-                    "Impuestos": {}
-                }
-            },
-            "Pasivo a Largo Plazo": {
-                "Provisi\u00f3n para Indemnizaciones": {
-                    "Provisi\u00f3n para Indemnizaciones": {}
-                }
-            },
-			"root_type": "Liability"
-        },
-        "Patrimonio": {
-            "Patrimonio de los Accionistas": {
-                "Patrimonio de los Accionistas": {
-                    "Capital Autorizado, Suscr\u00edto y Pagado": {},
-                    "Perdidas y Ganancias": {},
-                    "Reservas": {}
-                }
-            },
-			"root_type": "Asset"
-        },
-        "Egresos": {
-            "Costos": {
-                "Costos de Ventas": {
-                    "Costos de Ventas": {}
-                }
-            },
-			"root_type": "Expense"
-        },
-        "Gastos": {
-            "Gastos de Operaci\u00f3n": {
-                "Gastos de Administraci\u00f3n": {
-                    "Gastos de Administraci\u00f3n": {}
-                },
-                "Otros Gastos de Operaci\u00f3n": {
-                    "Otros Gastos de Operaci\u00f3n": {}
-                }
-            },
-            "Gastos de Ventas": {
-                "Gastos de Ventas": {
-                    "Gastos de Ventas": {}
-                }
-            },
-            "Gastos no Deducibles": {
-                "Gastos no Deducibles": {
-                    "Gastos no Deducibles": {}
-                }
-            },
-			"root_type": "Expense"
-        },
-        "Ingresos": {
-            "Otros Ingresos": {
-                "Otros Ingresos": {
-                    "Otros Ingresos": {}
-                }
-            },
-            "Ventas": {
-                "Ventas Netas": {
-                    "Descuentos Sobre Ventas": {},
-                    "Ventas": {}
-                }
-            },
-			"root_type": "Income"
-        },
-        "Otros Gastos y Productos Financieros": {
-            "Otros Gastos y Productos Financieros": {
-                "Otros Gastos y Productos Financieros": {
-                    "Intereses": {},
-                    "Otros Gastos Financieros": {}
-                }
-            },
-			"root_type": "Expense"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/it_l10n_it_chart_template_generic.json

@@ -1,313 +0,0 @@
-{
-    "country_code": "it",
-    "name": "Italy - Generic Chart of Accounts",
-    "tree": {
-        "ATTIVO": {
-            "CREDITI COMMERCIALI": {
-                "cambiali all'incasso": {},
-                "cambiali allo sconto": {},
-                "cambiali attive": {},
-                "cambiali insolute": {},
-                "clienti c/spese anticipate": {
-                    "account_type": "Receivable"
-                },
-                "crediti commerciali diversi": {},
-                "crediti da liquidare": {},
-                "crediti insoluti": {},
-                "crediti v/clienti": {
-                    "account_type": "Receivable"
-                },
-                "fatture da emettere": {},
-                "fondo rischi su crediti": {},
-                "fondo svalutazione crediti": {}
-            },
-            "CREDITI DIVERSI": {
-                "IVA c/acconto": {},
-                "IVA n/credito": {},
-                "crediti per IVA": {},
-                "crediti per cauzioni": {},
-                "crediti per imposte": {},
-                "crediti per ritenute subite": {},
-                "crediti v/istituti previdenziali": {},
-                "debitori diversi": {
-                    "account_type": "Receivable"
-                },
-                "imposte c/acconto": {},
-                "personale c/acconti": {}
-            },
-            "DISPONIBILIT\u00c0 LIQUIDE": {
-                "assegni": {
-                    "account_type": "Cash"
-                },
-                "banche c/c": {
-                    "account_type": "Bank"
-                },
-                "c/c postali": {
-                    "account_type": "Bank"
-                },
-                "denaro in cassa": {
-                    "account_type": "Cash"
-                },
-                "valori bollati": {
-                    "account_type": "Cash"
-                }
-            },
-            "IMMOBILIZZAZIONI FINANZIARIE": {
-                "mutui attivi": {}
-            },
-            "IMMOBILIZZAZIONI IMMATERIALI": {
-                "avviamento": {},
-                "costi di impianto": {},
-                "fondo ammortamento avviamento": {},
-                "fondo ammortamento costi di impianto": {},
-                "fondo ammortamento software": {},
-                "software": {}
-            },
-            "IMMOBILIZZAZIONI MATERIALI": {
-                "arredamento": {},
-                "attrezzature commerciali": {},
-                "automezzi": {},
-                "fabbricati": {},
-                "fondo ammortamento arredamento": {},
-                "fondo ammortamento attrezzature commerciali": {},
-                "fondo ammortamento automezzi": {},
-                "fondo ammortamento fabbricati": {},
-                "fondo ammortamento imballaggi durevoli": {},
-                "fondo ammortamento impianti e macchinari": {},
-                "fondo ammortamento macchine d'ufficio": {},
-                "fornitori immobilizzazioni c/acconti": {},
-                "imballaggi durevoli": {},
-                "impianti e macchinari": {},
-                "macchine d'ufficio": {}
-            },
-            "RATEI E RISCONTI ATTIVI": {
-                "ratei attivi": {},
-                "risconti attivi": {}
-            },
-            "RIMANENZE": {
-                "fornitori c/acconti": {},
-                "materie di consumo": {},
-                "merci": {}
-            },
-            "root_type": ""
-        },
-        "CONTI DI RISULTATO": {
-            "conto di risultato economico": {},
-            "root_type": "",
-            "stato patrimoniale": {}
-        },
-        "COSTI DELLA PRODUZIONE": {
-            "ACCANTONAMENTI": {
-                "ACCANTONAMENTI PER RISCHI": {
-                    "accantonamento per responsabilit\u00e0 civile": {}
-                },
-                "ALTRI ACCANTONAMENTI": {
-                    "accantonamento per manutenzioni programmate": {},
-                    "accantonamento per spese future": {}
-                }
-            },
-            "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI": {
-                "ammortamento avviamento": {},
-                "ammortamento costi di impianto": {},
-                "ammortamento software": {}
-            },
-            "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI": {
-                "ammortamento arredamento": {},
-                "ammortamento attrezzature commerciali": {},
-                "ammortamento automezzi": {},
-                "ammortamento fabbricati": {},
-                "ammortamento imballaggi durevoli": {},
-                "ammortamento impianti e macchinari": {},
-                "ammortamento macchine d'ufficio": {}
-            },
-            "COSTI PER GODIMENTO BENI DI TERZI": {
-                "canoni di leasing": {},
-                "fitti passivi": {}
-            },
-            "COSTI PER IL PERSONALE": {
-                "TFRL": {},
-                "altri costi per il personale": {},
-                "oneri sociali": {},
-                "salari e stipendi": {}
-            },
-            "COSTI PER SERVIZI": {
-                "costi di assicurazione": {},
-                "costi di consulenze": {},
-                "costi di esercizio automezzi": {},
-                "costi di manutenzione e riparazione": {},
-                "costi di pubblicit\u00e0": {},
-                "costi di trasporto": {},
-                "costi di vigilanza": {},
-                "costi per energia": {},
-                "costi per i locali": {},
-                "costi postali": {},
-                "costi telefonici": {},
-                "provvigioni passive": {},
-                "spese di incasso": {}
-            },
-            "COSTO DEL VENDUTO": {
-                "materie di consumo c/acquisti": {},
-                "materie di consumo c/esistenze iniziali": {},
-                "materie di consumo c/rimanenze finali": {},
-                "merci c/acquisti": {},
-                "merci c/apporti": {},
-                "merci c/esistenze iniziali": {},
-                "merci c/rimanenze finali": {},
-                "premi su acquisti": {},
-                "resi su acquisti": {},
-                "ribassi e abbuoni attivi": {}
-            },
-            "ONERI DIVERSI": {
-                "arrotondamenti passivi": {},
-                "insussistenze passive ordinarie diverse": {},
-                "minusvalenze ordinarie diverse": {},
-                "oneri fiscali diversi": {},
-                "oneri vari": {},
-                "perdite su crediti": {},
-                "sopravvenienze passive ordinarie diverse": {}
-            },
-            "SVALUTAZIONI": {
-                "svalutazione crediti": {},
-                "svalutazioni immobilizzazioni immateriali": {},
-                "svalutazioni immobilizzazioni materiali": {}
-            },
-            "root_type": ""
-        },
-        "IMPOSTE DELL'ESERCIZIO": {
-            "imposte dell'esercizio": {},
-            "root_type": ""
-        },
-        "PASSIVO": {
-            "CONTI DEI SISTEMI SUPPLEMENTARI": {
-                "banche c/effetti scontati": {},
-                "beni di terzi": {},
-                "clienti c/impegni": {},
-                "creditori c/leasing": {},
-                "creditori per avalli": {},
-                "creditori per fideiussioni": {},
-                "depositanti beni": {},
-                "fornitori c/impegni": {},
-                "impegni per beni in leasing": {},
-                "merci da consegnare": {},
-                "merci da ricevere": {},
-                "rischi per avalli": {},
-                "rischi per effetti scontati": {},
-                "rischi per fideiussioni": {}
-            },
-            "CONTI TRANSITORI E DIVERSI": {
-                "IVA c/liquidazioni": {},
-                "banca ... c/c": {},
-                "bilancio di apertura": {},
-                "bilancio di chiusura": {},
-                "istituti previdenziali": {}
-            },
-            "DEBITI COMMERCIALI": {
-                "cambiali passive": {},
-                "clienti c/acconti": {
-                    "account_type": "Payable"
-                },
-                "debiti da liquidare": {},
-                "debiti v/fornitori": {
-                    "account_type": "Payable"
-                },
-                "fatture da ricevere": {}
-            },
-            "DEBITI DIVERSI": {
-                "IVA n/debito": {},
-                "clienti c/cessione": {},
-                "creditori diversi": {
-                    "account_type": "Payable"
-                },
-                "debiti per cauzioni": {},
-                "debiti per imposte": {},
-                "debiti per ritenute da versare": {
-                    "account_type": "Payable"
-                },
-                "debiti v/istituti previdenziali": {},
-                "erario c/IVA": {
-                    "account_type": "Payable"
-                },
-                "personale c/liquidazioni": {},
-                "personale c/retribuzioni": {}
-            },
-            "DEBITI FINANZIARI": {
-                "banche c/RIBA all'incasso": {},
-                "banche c/anticipi su fatture": {},
-                "banche c/c passivi": {},
-                "banche c/cambiali all'incasso": {},
-                "banche c/sovvenzioni": {},
-                "debiti v/altri finanziatori": {},
-                "mutui passivi": {}
-            },
-            "FONDI PER RISCHI E ONERI": {
-                "fondo manutenzioni programmate": {},
-                "fondo per imposte": {},
-                "fondo responsabilit\u00e0 civile": {},
-                "fondo spese future": {}
-            },
-            "PATRIMONIO NETTO": {
-                "patrimonio netto": {},
-                "perdita d'esercizio": {},
-                "prelevamenti extra gestione": {},
-                "titolare c/ritenute subite": {},
-                "utile d'esercizio": {}
-            },
-            "RATEI E RISCONTI PASSIVI": {
-                "ratei passivi": {},
-                "risconti passivi": {}
-            },
-            "TRATTAMENTO FINE RAPPORTO DI LAVORO": {
-                "debiti per TFRL": {}
-            },
-            "root_type": ""
-        },
-        "PROVENTI E ONERI FINANZIARI": {
-            "ONERI FINANZIARI": {
-                "interessi passivi bancari": {},
-                "interessi passivi su mutui": {},
-                "interessi passivi v/fornitori": {},
-                "oneri finanziari diversi": {},
-                "sconti passivi bancari": {}
-            },
-            "PROVENTI FINANZIARI": {
-                "interessi attivi bancari": {},
-                "interessi attivi postali": {},
-                "interessi attivi v/clienti": {},
-                "proventi finanziari diversi": {}
-            },
-            "root_type": ""
-        },
-        "PROVENTI E ONERI STRAORDINARI": {
-            "ONERI STRAORDINARI": {
-                "imposte esercizi precedenti": {},
-                "insussistenze passive straordinarie": {},
-                "minusvalenze straordinarie": {},
-                "sopravvenienze passive straordinarie": {}
-            },
-            "PROVENTI STRAORDINARI": {
-                "insussistenze attive straordinarie": {},
-                "plusvalenze straordinarie": {},
-                "sopravvenienze attive straordinarie": {}
-            },
-            "root_type": ""
-        },
-        "VALORE DELLA PRODUZIONE": {
-            "RICAVI E PROVENTI DIVERSI": {
-                "arrotondamenti attivi": {},
-                "fitti attivi": {},
-                "insussistenze attive ordinarie diverse": {},
-                "plusvalenze ordinarie diverse": {},
-                "proventi vari": {},
-                "sopravvenienze attive ordinarie diverse": {}
-            },
-            "VENDITE E PRESTAZIONI": {
-                "merci c/vendite": {},
-                "premi su vendite": {},
-                "resi su vendite": {},
-                "ribassi e abbuoni passivi": {},
-                "rimborsi spese di vendita": {}
-            },
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pa_l10npa_chart_template.json

@@ -1,231 +0,0 @@
-{
-    "country_code": "pa",
-    "name": "Panama - Plan de Cuentas",
-    "tree": {
-        "ACTIVOS": {
-            "Activo Fijo": {
-                "Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {},
-                "Activo Fijo / Equipos": {},
-                "Activo Fijo / Inmuebles": {},
-                "Activo Fijo / Maquinaria": {},
-                "Activo Fijo / Material Rodante Motorizado": {}
-            },
-            "Activo Intangible": {
-                "Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {},
-                "Activo Intangible / Concesiones y Franquicias": {},
-                "Activo Intangible / Derecho de Llaves": {},
-                "Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {}
-            },
-            "Caja y Bancos": {
-                "Caja y Bancos - Bancos": {
-                    "Caja y Bancos.../ BCO. CTA CTE PAB": {
-                        "account_type": "Bank"
-                    }
-                },
-                "Caja y Bancos - Caja": {
-                    "Caja y Bancos - Caja / efectivo PAB": {
-                        "account_type": "Cash"
-                    }
-                },
-                "Caja y Bancos - Fondos fijos": {
-                    "Caja y Bancos - Fondos fijos / caja menuda 01 PAB": {
-                        "account_type": "Cash"
-                    }
-                },
-                "Caja y Bancos - Moneda Extranjera": {
-                    "Caja y Bancos - Caja / efectivo USD": {
-                        "account_type": "Cash"
-                    }
-                },
-                "Caja y Bancos - Recaudaciones a Depositar ": {
-                    "account_type": "Bank"
-                },
-                "Caja y Bancos - Valores a Depositar ": {
-                    "account_type": "Bank"
-                }
-            },
-            "Cuentas por Cobrar": {
-                "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables": {
-                    "account_type": "Receivable"
-                },
-                "Cuentas por Cobrar / Deudores Morosos": {
-                    "account_type": "Receivable"
-                },
-                "Cuentas por Cobrar / Deudores Varios": {
-                    "account_type": "Receivable"
-                },
-                "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial": {
-                    "account_type": "Receivable"
-                },
-                "Cuentas por Cobrar / Deudores por Ventas": {
-                    "account_type": "Receivable"
-                }
-            },
-            "Inventarios": {
-                "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios": {},
-                "Inventarios - Mercancias": {
-                    "Inventarios - Mercancias / Categoria de productos 01": {}
-                },
-                "Inventarios - Mercancias en Tr\u00e1nsito": {},
-                "Materiales Varios ": {},
-                "Materias primas": {},
-                "Productos Elaborados": {},
-                "Productos en Curso de Elaboraci\u00f3n": {}
-            },
-            "Inversiones Financieras": {
-                "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
-                "Inversiones / Acciones Permanentes": {},
-                "Inversiones / Acciones Transitorias": {},
-                "Inversiones / T\u00edtulos P\u00fablicos": {}
-            },
-            "Otras Cuentas por Cobrar": {
-                "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar": {},
-                "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {},
-                "Otras Cuentas por Cobrar / Accionistas": {},
-                "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado": {},
-                "Otras Cuentas por Cobrar / Anticipo al Personal": {},
-                "Otras Cuentas por Cobrar / Anticipo de Impuestos": {},
-                "Otras Cuentas por Cobrar / Anticipos a Proveedores": {},
-                "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado": {},
-                "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados": {}
-            },
-			"root_type": "Asset"
-        },
-        "PASIVOS": {
-            "Cuentas por Pagar": {
-                "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {
-                    "account_type": "Payable"
-                },
-                "Cuentas por Pagar / Anticipos de Clientes": {
-                    "account_type": "Payable"
-                },
-                "Cuentas por Pagar / Proveedores": {
-                    "account_type": "Payable"
-                }
-            },
-            "Impuestos por Pagar": {
-                "Impuestos por Pagar / ITBMS a Pagar": {},
-                "Impuestos por Pagar / Impuesto sobre la Renta a Pagar": {}
-            },
-            "Otras Cuentas por Pagar": {
-                "Otras Cuentas por Pagar / Acreedores Varios": {},
-                "Otras Cuentas por Pagar / Cobros por Adelantado": {},
-                "Otras Cuentas por Pagar / Dividendos a Pagar": {},
-                "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {}
-            },
-            "Pasivo Circulante": {
-                "Pasivo Circulante / Adelantos en Cuenta Corriente": {},
-                "Pasivo Circulante / Debentures Emitidos": {},
-                "Pasivo Circulante / Intereses a Pagar": {},
-                "Pasivo Circulante / Obligaciones a Pagar": {},
-                "Pasivo Circulante / Prestamos": {}
-            },
-            "Provisiones": {
-                "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
-                "Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {},
-                "Provisiones / Previsi\u00f3n para juicios Pendientes": {}
-            },
-            "Salarios por Pagar": {
-                "Salarios por Pagar / Cargas Sociales a Pagar": {},
-                "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {},
-                "Salarios por Pagar / Retenciones a Depositar": {},
-                "Salarios por Pagar / Sueldos a Pagar": {}
-            },
-			"root_type": "Liability"
-        },
-        "PATRIMONIO": {
-            "Ajustes al Patrimonio": {
-                "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {}
-            },
-            "Aportes No Capitalizados": {
-                "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
-                "Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
-            },
-            "Capital": {
-                "Capital / (-) Descuento de Emisi\u00f3n de Acciones": {},
-                "Capital / Acciones en Circulaci\u00f3n": {},
-                "Capital / Capital Propio": {},
-                "Capital / Dividendos a Distribuir en Acciones": {}
-            },
-            "Futuras Eventualidades": {
-                "Reserva Estatutaria": {},
-                "Reserva Facultativa": {},
-                "Reserva Legal": {},
-                "Reserva para Renovaci\u00f3n de Activo Fijo": {}
-            },
-            "Resultados No Asignados": {
-                "Resultado del Ejercicio": {},
-                "Resultados Acumulados": {},
-                "Resultados Acumulados del Ejercicio Anterior": {},
-                "Utilidades y P\u00e9rdidas del Ejercicio": {}
-            },
-			"root_type": "Asset"
-        },
-        "CUENTAS DE ORDEN ACREEDORAS": {
-            "Acreedor por Documentos Descontados": {},
-            "Acreedor por Garant\u00edas Otorgadas": {},
-            "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {},
-			"root_type": "Liability"
-        },
-        "CUENTAS DE ORDEN DEUDORAS": {
-            "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {},
-            "Documentos Descontados": {},
-            "Documentos Endosados": {},
-            "Garantias Otorgadas": {},
-            "Mercaderias Recibidas en Consignaci\u00f3n": {},
-			"root_type": "Asset"
-        },
-        "COSTOS": {
-            "Compras": {
-                "Compras - Categoria de productos 01": {}
-            },
-            "Costo de Venta": {
-                "Costo de Venta - Categoria de productos 01": {}
-            },
-            "Costos de Producci\u00f3n": {},
-            "Gastos de Administraci\u00f3n": {},
-            "Gastos de Comercializaci\u00f3n": {},
-			"root_type": "Expense"
-        },
-        "GASTOS": {
-            "Gastos No Operativos": {
-                "Donaciones Cedidas, Otorgadas": {},
-                "Gastos en Siniestros": {},
-                "P\u00e9rdida Venta Activo Fijo": {}
-            },
-            "Gastos Operativos": {
-                "Gastos Bancarios": {},
-                "Gastos de Publicidad y Propaganda": {},
-                "Gastos en Amortizaci\u00f3n": {},
-                "Gastos en Cargas Sociales": {},
-                "Gastos en Depreciaci\u00f3n de Activo Fijo": {},
-                "Gastos en Impuestos": {},
-                "Gastos en Salarios": {},
-                "Gastos en Servicios P\u00fablicos": {}
-            },
-			"root_type": "Expense"
-        },
-        "INGRESOS": {
-            "Ingresos No Operativos": {
-                "Donaciones obtenidas, ganandas, percibidas": {},
-                "Ganancia Venta Inversiones Permanentes": {},
-                "Ganancia Venta de Activo Fijo": {},
-                "Recupero de Deudores Incobrables": {},
-                "Recupero de Rezagos": {}
-            },
-            "Ingresos Operativos": {
-                "Alquileres gananados, obtenidos, percibidos": {},
-                "Comisiones gananados, obtenidos, percibidos": {},
-                "Descuentos gananados, obtenidos, percibidos": {},
-                "Ganancia Venta de Acciones": {},
-                "Honorarios gananados, obtenidos, percibidos": {},
-                "Interese sobre Inversiones": {},
-                "Intereses gananados, obtenidos, percibidos": {},
-                "Ventas": {
-                    "Ventas - Categoria de productos 01": {}
-                }
-            },
-			"root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pl_pl_chart_template.json

@@ -1,497 +0,0 @@
-{
-    "country_code": "pl",
-    "name": "Poland - Plan kont",
-    "tree": {
-        "Aktywa Trwa\u0142e": {
-            "D\u0142ugoterminowe aktywa finansowe": {
-                "Inne inwestycje d\u0142ugoterminowe": {
-                    "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {}
-                },
-                "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": {
-                    "Inne d\u0142ugoterminowe aktywa finansowe": {},
-                    "Inne papiery warto\u015bciowe": {},
-                    "Udzia\u0142y lub akcje": {},
-                    "Udzielone po\u017cyczki": {}
-                },
-                "W jednostkach powi\u0105zanych": {
-                    "Inne d\u0142ugoterminowe aktywa finansowe": {},
-                    "Inne papiery warto\u015bciowe": {},
-                    "Udzia\u0142y lub akcje": {},
-                    "Udzielone po\u017cyczki": {}
-                },
-                "W pozosta\u0142ych jednostkach": {
-                    "Inne d\u0142ugoterminowe aktywa finansowe": {},
-                    "Inne papiery warto\u015bciowe": {},
-                    "Udzia\u0142y lub akcje": {},
-                    "Udzielone po\u017cyczki": {}
-                }
-            },
-            "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe": {
-                "Aktywa z tytu\u0142u odroczonego podatku dochodowego": {},
-                "Inne rozliczenia mi\u0119dzyokresowe": {}
-            },
-            "Inwestycje w nieruchomo\u015bci i prawa": {
-                "Nieruchomo\u015bci": {},
-                "Warto\u015bci niematerialne i prawne": {}
-            },
-            "Nale\u017cno\u015bci d\u0142ugoterminowe": {
-                "Od jednostek powi\u0105zanych": {},
-                "Od pozosta\u0142ych jednostek": {}
-            },
-            "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": {
-                "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {},
-                "Odpisy aktualizuj\u0105ce lokaty": {},
-                "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach": {},
-                "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe": {}
-            },
-            "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych": {
-                "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa": {
-                    "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci": {},
-                    "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne": {}
-                },
-                "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych": {
-                    "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych": {},
-                    "Odpisy umorzeniowe warto\u015bci firmy": {},
-                    "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych": {}
-                },
-                "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych": {
-                    "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej": {},
-                    "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych": {},
-                    "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych": {},
-                    "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn": {},
-                    "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w": {},
-                    "Odpisy umorzeniowe \u015brodk\u00f3w transportu": {}
-                }
-            },
-            "Warto\u015bci niematerialne i prawne": {
-                "Inne warto\u015bci niematerialne i prawne": {},
-                "Koszty zako\u0144czonych prac rozwojowych": {},
-                "Nabyta warto\u015b\u0107 firmy": {},
-                "Zaliczki na warto\u015bci niematerialne i prawne": {}
-            },
-            "root_type": "",
-            "\u015arodki Trwa\u0142e": {
-                "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej": {},
-                "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w": {},
-                "Inne \u015brodki trwa\u0142e": {},
-                "Urz\u0105dzenia techniczne i maszyny": {},
-                "\u015arodki transportu": {}
-            },
-            "\u015arodki trwa\u0142e w budowie": {
-                "Inwestycje budowy \u015brodka trwa\u0142ego": {},
-                "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego": {},
-                "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych": {},
-                "Ulepszenia \u015brodka trwa\u0142ego": {},
-                "Zaliczki na \u015brodki trwa\u0142e w budowie": {}
-            }
-        },
-        "Kapita\u0142y w\u0142asne i wynik finansowy": {
-            "Fundusze specjalne": {
-                "Inne fundusze specjalne": {
-                    "Fundusz na remont zasob\u00f3w mieszkaniowych": {},
-                    "Fundusz nagr\u00f3d": {},
-                    "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych": {}
-                },
-                "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych": {}
-            },
-            "Kapita\u0142 podstawowy": {},
-            "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": {
-                "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": {
-                    "account_type": "Tax"
-                },
-                "Podatek dochodowy od os\u00f3b prawnych": {
-                    "account_type": "Tax"
-                },
-                "account_type": "Tax"
-            },
-            "Pozosta\u0142e kapita\u0142y i fundusze": {
-                "Kapita\u0142 rezerwowy": {},
-                "Kapita\u0142 z aktualizacji wyceny": {},
-                "Kapita\u0142 zapasowy": {},
-                "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans": {}
-            },
-            "Rezerwy": {
-                "Pozosta\u0142e rezerwy": {
-                    "Pozosta\u0142e rezerwy d\u0142ugoterminowe": {},
-                    "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe": {}
-                },
-                "Rezerwa na \u015bwiadczenia": {
-                    "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne": {},
-                    "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne": {}
-                },
-                "Rezerwa z tytu\u0142u odroczonego podatku dochodowego": {}
-            },
-            "Rozliczenia mi\u0119dzyokresowe": {
-                "Inne rozliczenia mi\u0119dzyokresowe": {
-                    "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe": {},
-                    "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe": {}
-                },
-                "Ujemna warto\u015b\u0107 firmy": {}
-            },
-            "Rozliczenia wyniku finansowego": {},
-            "Wynik finansowy": {},
-            "root_type": ""
-        },
-        "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie": {
-            "Amortyzacja": {},
-            "Koszty wed\u0142ug rodzaj\u00f3w": {
-                "Podatki i op\u0142aty": {
-                    "Koncesje": {},
-                    "Op\u0142aty i prowizje bankowe": {},
-                    "Op\u0142aty skarbowe": {},
-                    "Op\u0142aty s\u0105dowe, prawnicze i notarialne": {},
-                    "Podatek akcyzowy": {},
-                    "Podatek od nieruchomo\u015bci": {},
-                    "Podatek od \u015brodk\u00f3w transportowych": {},
-                    "Pozosta\u0142e podatki i op\u0142aty": {},
-                    "VAT niepodlegaj\u0105cy odliczeniu": {}
-                },
-                "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia": {
-                    "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe": {},
-                    "Pozosta\u0142e \u015bwiadczenia": {},
-                    "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP": {}
-                },
-                "Us\u0142ugi obce": {
-                    "Analizy sanitarne": {},
-                    "Pozosta\u0142e us\u0142ugi": {},
-                    "Us\u0142ugi celne": {},
-                    "Us\u0142ugi graficzne i drukarskie": {},
-                    "Us\u0142ugi kurierskie i transportowe": {},
-                    "Us\u0142ugi pocztowe": {},
-                    "Us\u0142ugi remontowe": {},
-                    "Us\u0142ugi telekomunikacyjne": {}
-                },
-                "Wynagrodzenia": {
-                    "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych": {},
-                    "Wynagrodzenia pracownik\u00f3w": {}
-                },
-                "Zu\u017cycie materia\u0142\u00f3w i energii": {
-                    "Zu\u017cycie energii": {},
-                    "Zu\u017cycie innych materia\u0142\u00f3w": {},
-                    "Zu\u017cycie materia\u0142\u00f3w biurowych": {},
-                    "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu": {},
-                    "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w": {}
-                }
-            },
-            "Pozosta\u0142e koszty rodzajowe": {},
-            "Rozliczenie koszt\u00f3w": {
-                "Koszty nie wliczane do warto\u015bci sprzeda\u017cy": {},
-                "Koszty zgromadzone": {},
-                "Nie podlegaj\u0105ce rozliczeniu w czasie": {},
-                "Przypadaj\u0105ce na przysz\u0142e okresy": {}
-            },
-            "root_type": "",
-            "\u015awiadczenia na rzecz pracownik\u00f3w": {}
-        },
-        "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie": {
-            "Koszty dzia\u0142alno\u015bci podstawowej-handlowej": {
-                "Koszty sprzeda\u017cy wyrob\u00f3w": {},
-                "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej": {}
-            },
-            "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej": {
-                "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug": {},
-                "Koszty utrzymania hurtowni": {},
-                "Rozliczone koszty dzia\u0142alno\u015bci": {},
-                "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug": {}
-            },
-            "Koszty dzia\u0142alno\u015bci pomocniczej": {
-                "Pozosta\u0142e koszty": {},
-                "\u015awiadczenia us\u0142ug transportowych": {}
-            },
-            "Koszty zarz\u0105du": {
-                "Koszty zarz\u0105dzania jednostk\u0105": {},
-                "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy": {}
-            },
-            "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci": {},
-            "root_type": ""
-        },
-        "Materia\u0142y i towary": {
-            "Materia\u0142y i opakowania": {
-                "Materia\u0142y": {},
-                "Materia\u0142y w przerobie": {},
-                "Opakowania": {}
-            },
-            "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w": {
-                "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w": {},
-                "Odchylenia od cen ewidencyjnych opakowa\u0144": {},
-                "Odchylenia od cen ewidencyjnych towar\u00f3w": {
-                    "Odchylenia od cen ewidencyjnych towar\u00f3w skupu": {},
-                    "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu": {},
-                    "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie": {},
-                    "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych": {}
-                },
-                "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w": {}
-            },
-            "Rozliczenie zakupu": {
-                "Niedobory, szkody i nadwy\u017cki w transporcie": {},
-                "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny": {},
-                "Reklamacje faktur dostawc\u00f3w": {},
-                "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze": {},
-                "Rozliczenie zakupu materia\u0142\u00f3w": {},
-                "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych": {},
-                "Rozliczenie zakupu towar\u00f3w": {},
-                "Rozliczenie zakupu us\u0142ug obcych": {},
-                "Warto\u015bci dostaw niefakturowanych": {}
-            },
-            "Towary": {
-                "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu": {},
-                "Towary poza jednostk\u0105": {},
-                "Towary skupu": {},
-                "Towary w detalu": {},
-                "Towary w hurcie": {},
-                "Towary w zak\u0142adach gastronomicznych": {}
-            },
-            "Zapasy obce": {},
-            "root_type": ""
-        },
-        "Produkty i rozliczenia mi\u0119dzyokresowe": {
-            "Odchylenia od cen ewidencyjnych produkt\u00f3w": {
-                "Odchylenia od cen ewidencyjnych produkt\u00f3w": {},
-                "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w": {}
-            },
-            "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe": {
-                "Aktywa z tytu\u0142u odroczonego podatku dochodowego": {},
-                "Inne rozliczenia mi\u0119dzyokresowe": {}
-            },
-            "Produkty i p\u00f3\u0142produkty": {
-                "Produkty gotowe": {
-                    "Produkty gotowe poza jednostk\u0105": {},
-                    "Produkty gotowe w magazynie": {}
-                },
-                "P\u00f3\u0142produkty": {}
-            },
-            "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {
-                "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {},
-                "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {}
-            },
-            "root_type": ""
-        },
-        "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem": {
-            "Koszt w\u0142asny obrot\u00f3w wewn\u0119trznych": {
-                "Koszt wytworzenia produkt\u00f3w uznanych za niedobory": {},
-                "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w": {},
-                "Koszt wytworzenia zako\u0144czonych prac rozwojowych": {},
-                "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {},
-                "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {}
-            },
-            "Koszty finansowe": {
-                "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty": {},
-                "Odsetki zap\u0142acone": {},
-                "Pozosta\u0142e koszty finansowe": {},
-                "Ujemne r\u00f3\u017cnice kursu walut": {},
-                "Warto\u015b\u0107 sprzedanych inwestycji": {}
-            },
-            "Koszty sprzedanych produkt\u00f3w": {
-                "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport": {},
-                "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj": {},
-                "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport": {},
-                "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj": {}
-            },
-            "Obroty wewn\u0119trzne": {
-                "Koszt niedobor\u00f3w produkt\u00f3w": {},
-                "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w": {},
-                "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {},
-                "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {}
-            },
-            "Pozosta\u0142e koszty operacyjne": {
-                "Dotacje przekazane": {},
-                "Inne pozosta\u0142e koszty operacyjne": {},
-                "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych": {},
-                "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych": {}
-            },
-            "Pozosta\u0142e przychody operacyjne": {
-                "Inne pozosta\u0142e przychody operacyjne": {},
-                "Otrzymane dotacje": {},
-                "Przychody z us\u0142ug socjalnych": {},
-                "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych": {},
-                "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych": {}
-            },
-            "Przychody finansowe": {
-                "Aktualizacja warto\u015bci inwestycji-przychody": {},
-                "Dodatnie r\u00f3\u017cnice kursu walut": {},
-                "Kwoty nale\u017cne z tytu\u0142u dywidend": {},
-                "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych": {},
-                "Otrzymane odsetki": {},
-                "Pozosta\u0142e przychody finansowe": {},
-                "Przychody ze zbycia inwestycji": {}
-            },
-            "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144": {
-                "Sprzeda\u017c materia\u0142\u00f3w": {},
-                "Sprzeda\u017c odpad\u00f3w": {},
-                "Sprzeda\u017c opakowa\u0144": {}
-            },
-            "Sprzeda\u017c produkt\u00f3w": {
-                "Sprzeda\u017c produkt\u00f3w na eksport": {},
-                "Sprzeda\u017c produkt\u00f3w na kraj": {},
-                "Sprzeda\u017c us\u0142ug na eksport": {},
-                "Sprzeda\u017c us\u0142ug na kraj": {}
-            },
-            "Sprzeda\u017c towar\u00f3w": {
-                "Prowizja komisowa": {},
-                "Sprzeda\u017c detaliczna towar\u00f3w": {},
-                "Sprzeda\u017c hurtowa towar\u00f3w": {},
-                "Sprzeda\u017c wysy\u0142kowa towar\u00f3w": {}
-            },
-            "Straty nadzwyczajne": {},
-            "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144": {
-                "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w": {},
-                "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w": {},
-                "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144": {}
-            },
-            "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu": {
-                "Prowizja komisowa": {},
-                "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej": {},
-                "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej": {},
-                "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej": {}
-            },
-            "Zyski nadzwyczajne": {},
-            "root_type": ""
-        },
-        "Rozrachunki i roszczenia": {
-            "Odpisy aktualizuj\u0105ce rozrachunki": {},
-            "Pozosta\u0142e rozrachunki": {
-                "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej": {},
-                "Pozosta\u0142e rozrachunki": {},
-                "Po\u017cyczki": {
-                    "Po\u017cyczki otrzymane": {},
-                    "Po\u017cyczki udzielone": {}
-                },
-                "Rozliczenie niedobor\u00f3w i nadwy\u017cek": {
-                    "Rozliczenie nadwy\u017cek": {},
-                    "Rozliczenie niedobor\u00f3w": {}
-                },
-                "Rozrachunki wewn\u0105trzzak\u0142adowe": {},
-                "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at": {},
-                "Rozrachunki z tytu\u0142u dywidend": {},
-                "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym": {
-                    "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki": {},
-                    "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych": {},
-                    "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy": {},
-                    "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy": {}
-                }
-            },
-            "Rozrachunki pozabilansowe": {
-                "Nale\u017cno\u015bci warunkowe": {},
-                "Weksle obce dyskontowane lub indosowane": {},
-                "Zobowi\u0105zania warunkowe": {}
-            },
-            "Rozrachunki publicznoprawne": {
-                "Pozosta\u0142e rozrachunki publicznoprawne": {
-                    "account_type": "Tax"
-                },
-                "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym": {
-                    "account_type": "Tax"
-                },
-                "Rozrachunki publicznoprawne z PFRON": {
-                    "account_type": "Tax"
-                },
-                "Rozrachunki publicznoprawne z ZUS": {
-                    "account_type": "Tax"
-                },
-                "Rozrachunki publicznoprawne z urz\u0119dem celnym": {
-                    "account_type": "Tax"
-                },
-                "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy": {
-                    "account_type": "Tax"
-                },
-                "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT": {
-                    "account_type": "Tax"
-                },
-                "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego": {
-                    "Rozliczenie nale\u017cnego VAT 22%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie nale\u017cnego VAT 23%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie nale\u017cnego VAT 3%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie nale\u017cnego VAT 5%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie nale\u017cnego VAT 7%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie nale\u017cnego VAT 8%": {
-                        "account_type": "Tax"
-                    },
-                    "account_type": "Tax"
-                },
-                "VAT naliczony i jego rozliczenie": {
-                    "Rozliczenie naliczonego VAT 22%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie naliczonego VAT 23%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie naliczonego VAT 3%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie naliczonego VAT 5%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie naliczonego VAT 7%": {
-                        "account_type": "Tax"
-                    },
-                    "Rozliczenie naliczonego VAT 8%": {
-                        "account_type": "Tax"
-                    }
-                }
-            },
-            "Rozrachunki z dostawcami": {
-                "account_type": "Payable"
-            },
-            "Rozrachunki z odbiorcami": {
-                "account_type": "Receivable"
-            },
-            "Rozrachunki z pracownikami": {
-                "Inne rozrachunki z pracownikami": {},
-                "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom": {},
-                "Rozrachunki z tytu\u0142u wynagrodze\u0144": {}
-            },
-            "root_type": ""
-        },
-        "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe": {
-            "Inne aktywa pieni\u0119\u017cne": {},
-            "Inne \u015brodki pieni\u0119\u017cne": {
-                "Pozosta\u0142e inne \u015brodki pieni\u0119\u017cne": {}
-            },
-            "Kr\u00f3tkoterminowe aktywa finansowe": {
-                "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych": {
-                    "Inne kr\u00f3tkoterminowe aktywa finansowe": {},
-                    "Inne papiery warto\u015bciowe": {},
-                    "Udzia\u0142y lub akcje": {},
-                    "Udzielone po\u017cyczki": {}
-                },
-                "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach": {
-                    "Inne kr\u00f3tkoterminowe aktywa finansowe": {},
-                    "Inne papiery warto\u015bciowe": {},
-                    "Udzia\u0142y lub akcje": {}
-                },
-                "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe": {}
-            },
-            "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe": {},
-            "Lokaty pieni\u0119\u017cne": {
-                "Inne lokaty pieni\u0119\u017cne": {}
-            },
-            "Rachunki i kredyty bankowe": {
-                "Inne rachunki bankowe": {
-                    "Rachunek bankowy akretytywy": {},
-                    "Rachunek bankowy lokat terminowych": {},
-                    "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS": {}
-                },
-                "Rachunek bie\u017c\u0105cy": {},
-                "Rachunek \u015brodk\u00f3w walutowych": {},
-                "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych": {},
-                "Rachunki kredyt\u00f3w bankowych": {},
-                "\u015arodki pieni\u0119\u017cne w drodze": {}
-            },
-            "root_type": "",
-            "\u015arodki pieni\u0119\u017cne w kasie": {
-                "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych": {},
-                "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych": {}
-            }
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pt_pt_chart_template.json

@@ -1,847 +0,0 @@
-{
-    "country_code": "pt",
-    "name": "Portugal - Template do Plano de Contas SNC",
-    "tree": {
-        "Capital, reservas e resultados transitados": {
-            "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {
-                "Descontos e pr\u00e9mios": {},
-                "Valor nominal": {}
-            },
-            "Ajustamentos em activos financeiros": {
-                "Outros": {},
-                "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": {
-                    "Ajustamentos de transi\u00e7\u00e3o": {},
-                    "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": {},
-                    "Lucros n\u00e3o atribu\u00eddos": {}
-                }
-            },
-            "Capital": {},
-            "Excedentes de revalor. de activos fixos tang\u00edveis e int": {
-                "Outros excedentes": {
-                    "Antes de imposto sobre o rendimento": {},
-                    "Impostos diferidos": {}
-                },
-                "Reavalia\u00e7\u00f5es decorrentes de diplomas legais": {
-                    "Antes de imposto sobre o rendimento": {},
-                    "Impostos diferidos": {}
-                }
-            },
-            "Outras varia\u00e7\u00f5es no capital pr\u00f3prio": {
-                "Ajustamentos por impostos diferidos": {},
-                "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras": {},
-                "Doa\u00e7\u00f5es": {},
-                "Outras": {},
-                "Subs\u00eddios": {}
-            },
-            "Outros instrumentos de capital pr\u00f3prio": {},
-            "Pr\u00e9mios de emiss\u00e3o": {},
-            "Reservas": {
-                "Outras reservas": {},
-                "Reservas legais": {}
-            },
-            "Resultados transitados": {},
-            "root_type": ""
-        },
-        "Contas a receber e a pagar": {
-            "Accionistas/s\u00f3cios": {
-                "Accionistas c. subscri\u00e7\u00e3o": {
-                    "account_type": "Equity"
-                },
-                "Adiantamentos por conta de lucros": {
-                    "account_type": "Equity"
-                },
-                "Empr\u00e9stimos concedidos empresa m\u00e3e": {
-                    "account_type": "Equity"
-                },
-                "Lucros dispon\u00edveis": {
-                    "account_type": "Equity"
-                },
-                "Outras opera\u00e7\u00f5es": {
-                    "account_type": "Equity"
-                },
-                "Perdas por imparidade acumuladas": {
-                    "account_type": "Equity"
-                },
-                "Quotas n\u00e3o liberadas": {
-                    "account_type": "Equity"
-                },
-                "Resultados atribu\u00eddos": {
-                    "account_type": "Equity"
-                },
-                "account_type": "Equity"
-            },
-            "Clientes": {
-                "Adiantamentos de clientes": {
-                    "account_type": "Receivable"
-                },
-                "Clientes c/c": {
-                    "Clientes empreendimentos conjuntos": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes empresa m\u00e3e": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes empresas associadas": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes empresas subsidi\u00e1rias": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes gerais": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes outras partes relacionadas": {
-                        "account_type": "Receivable"
-                    },
-                    "account_type": "Receivable"
-                },
-                "Clientes t\u00edtulos a receber": {
-                    "Clientes empreendimentos conjuntos": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes empresa m\u00e3e": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes empresas associadas": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes empresas subsidi\u00e1rias": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes gerais": {
-                        "account_type": "Receivable"
-                    },
-                    "Clientes outras partes relacionadas": {
-                        "account_type": "Receivable"
-                    },
-                    "account_type": "Receivable"
-                },
-                "Perdas por imparidade acumuladas": {
-                    "account_type": "Receivable"
-                },
-                "account_type": "Receivable"
-            },
-            "Diferimentos": {
-                "Gastos a reconhecer": {
-                    "account_type": "Equity"
-                },
-                "Rendimentos a reconhecer": {
-                    "account_type": "Equity"
-                },
-                "account_type": "Equity"
-            },
-            "Estado e outros entes p\u00fablicos": {
-                "Contribui\u00e7\u00f5es para a seguran\u00e7a social": {
-                    "account_type": "Tax"
-                },
-                "Imposto sobre o rendimento": {
-                    "account_type": "Tax"
-                },
-                "Imposto sobre o valor acrescentado": {
-                    "Iva a pagar": {
-                        "account_type": "Tax"
-                    },
-                    "Iva a recuperar": {
-                        "account_type": "Tax"
-                    },
-                    "Iva apuramento": {
-                        "account_type": "Tax"
-                    },
-                    "Iva dedut\u00edvel": {
-                        "account_type": "Tax"
-                    },
-                    "Iva liquidado": {
-                        "account_type": "Tax"
-                    },
-                    "Iva liquida\u00e7\u00f5es oficiosas": {
-                        "account_type": "Tax"
-                    },
-                    "Iva reembolsos pedidos": {
-                        "account_type": "Tax"
-                    },
-                    "Iva regulariza\u00e7\u00f5es": {
-                        "account_type": "Tax"
-                    },
-                    "Iva suportado": {
-                        "account_type": "Tax"
-                    },
-                    "account_type": "Tax"
-                },
-                "Outras tributa\u00e7\u00f5es": {
-                    "account_type": "Tax"
-                },
-                "Outros impostos": {
-                    "account_type": "Tax"
-                },
-                "Reten\u00e7\u00e3o de impostos sobre rendimentos": {
-                    "account_type": "Tax"
-                },
-                "Tributos das autarquias locais": {
-                    "account_type": "Tax"
-                },
-                "account_type": "Tax"
-            },
-            "Financiamentos obtidos": {
-                "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras": {
-                    "Descobertos banc\u00e1rios": {
-                        "account_type": "Equity"
-                    },
-                    "Empr\u00e9stimos banc\u00e1rios": {
-                        "account_type": "Equity"
-                    },
-                    "Loca\u00e7\u00f5es financeiras": {
-                        "account_type": "Equity"
-                    },
-                    "account_type": "Equity"
-                },
-                "Mercado de valores mobili\u00e1rios": {
-                    "Empr\u00e9stimos por obriga\u00e7\u00f5es": {
-                        "account_type": "Equity"
-                    },
-                    "account_type": "Equity"
-                },
-                "Outros financiadores": {
-                    "account_type": "Equity"
-                },
-                "Participantes de capital": {
-                    "Empresa m\u00e3e suprimentos e outros m\u00fatuos": {
-                        "account_type": "Equity"
-                    },
-                    "Outros participantes suprimentos e outros m\u00fatuos": {
-                        "account_type": "Equity"
-                    },
-                    "account_type": "Equity"
-                },
-                "Subsidi\u00e1rias, associadas e empreendimentos conjuntos": {
-                    "account_type": "Equity"
-                },
-                "account_type": "Equity"
-            },
-            "Fornecedores": {
-                "Adiantamentos a fornecedores": {
-                    "account_type": "Payable"
-                },
-                "Facturas em recep\u00e7\u00e3o e confer\u00eancia": {
-                    "account_type": "Payable"
-                },
-                "Fornecedores c/c": {
-                    "Fornecedores empreendimentos conjuntos": {
-                        "account_type": "Payable"
-                    },
-                    "Fornecedores empresa m\u00e3e": {
-                        "account_type": "Payable"
-                    },
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-                    "Outros": {},
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-                "Energia e flu\u00eddos": {
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-                    "Outros": {},
-                    "\u00c1gua": {}
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-                "Materiais": {
-                    "Artigos de oferta": {},
-                    "Ferramentas e utens\u00edlios de desgaste r\u00e1pido": {},
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-                    "Honor\u00e1rios": {},
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-                    "Trabalhos especializados": {},
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-                "Remunera\u00e7\u00f5es do pessoal": {},
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-            "Gastos e perdas de financiamento": {
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-                "Juros suportados": {
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-                "Gastos e perdas em investimentos n\u00e3o financeiros": {
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-                    "Cobertura de preju\u00edzos": {},
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-                "Impostos": {
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-                    "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores": {},
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-                    "Outros passivos financeiros": {
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-                    "account_type": "Cash"
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-                "Em investimentos financeiros": {},
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-                    "De financiamentos concedidos a associadas e emp. conjun": {},
-                    "De financiamentos concedidos a subsidi\u00e1rias": {},
-                    "De financiamentos obtidos": {},
-                    "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": {},
-                    "De outros financiamentos obtidos": {}
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-                "Outros rendimentos similares": {}
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-            "Outros rendimentos e ganhos": {
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-                "Ganhos em invent\u00e1rios": {
-                    "Outros ganhos": {},
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-                    "Excesso da estimativa para impostos": {},
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-                    "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos": {},
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-                "Recupera\u00e7\u00e3o de d\u00edvidas a receber": {},
-                "Rendimentos e ganhos em investimentos n\u00e3o financeiros": {
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-                    "Outros rendimentos e ganhos": {},
-                    "Rendas e outros rendimentos em propriedades de investimento": {},
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-                    "Aliena\u00e7\u00f5es": {},
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-                    "Outros rendimentos e ganhos": {}
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-                "Rendimentos e ganhos nos restantes activos financeiros": {
-                    "Aliena\u00e7\u00f5es": {},
-                    "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis": {},
-                    "Outros rendimentos e ganhos": {}
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-                "Rendimentos suplementares": {
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-                    "Desempenho de cargos sociais noutras empresas": {},
-                    "Estudos, projectos e assist\u00eancia tecnol\u00f3gica": {},
-                    "Outros rendimentos suplementares": {},
-                    "Royalties": {},
-                    "Servi\u00e7os sociais": {}
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-            "Presta\u00e7\u00f5es de servi\u00e7os": {
-                "Descontos e abatimentos": {},
-                "Iva dos servi\u00e7os com imposto inclu\u00eddo": {},
-                "Servi\u00e7o a": {},
-                "Servi\u00e7o b": {},
-                "Servi\u00e7os secund\u00e1rios": {}
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-            "Revers\u00f5es": {
-                "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es": {
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-                    "Activos intang\u00edveis": {},
-                    "Propriedades de investimento": {}
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-                "De perdas por imparidade": {
-                    "Em activos fixos tang\u00edveis": {},
-                    "Em activos intang\u00edveis": {},
-                    "Em activos n\u00e3o correntes detidos para venda": {},
-                    "Em d\u00edvidas a receber": {
-                        "Clientes": {},
-                        "Outros devedores": {}
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-                    "Em invent\u00e1rios": {},
-                    "Em investimentos em curso": {},
-                    "Em investimentos financeiros": {},
-                    "Em propriedades de investimento": {}
-                },
-                "De provis\u00f5es": {
-                    "Acidentes no trabalho e doen\u00e7as profissionais": {},
-                    "Contratos onerosos": {},
-                    "Garantias a clientes": {},
-                    "Impostos": {},
-                    "Mat\u00e9rias ambientais": {},
-                    "Outras provis\u00f5es": {},
-                    "Processos judiciais em curso": {},
-                    "Reestrutura\u00e7\u00e3o": {}
-                }
-            },
-            "Subs\u00eddios \u00e0 explora\u00e7\u00e3o": {
-                "Subs\u00eddios de outras entidades": {},
-                "Subs\u00eddios do estado e outros entes p\u00fablicos": {}
-            },
-            "Trabalhos para a pr\u00f3pria entidade": {
-                "Activos fixos tang\u00edveis": {},
-                "Activos intang\u00edveis": {},
-                "Activos por gastos diferidos": {},
-                "Propriedades de investimento": {}
-            },
-            "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o": {
-                "Activos biol\u00f3gicos": {},
-                "Produtos acabados e interm\u00e9dios": {},
-                "Produtos e trabalhos em curso": {},
-                "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
-            },
-            "Vendas": {
-                "Activos biol\u00f3gicos": {},
-                "Descontos e abatimentos em vendas": {},
-                "Devolu\u00e7\u00f5es de vendas": {},
-                "Iva das vendas com imposto inclu\u00eddo": {},
-                "Mercadoria": {},
-                "Produtos acabados e interm\u00e9dios": {},
-                "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
-            },
-            "root_type": ""
-        },
-        "Resultados": {
-            "Dividendos antecipados": {},
-            "Resultado l\u00edquido do per\u00edodo": {
-                "Impostos sobre o rendimento do per\u00edodo": {
-                    "Imposto diferido": {},
-                    "Imposto estimado para o per\u00edodo": {}
-                },
-                "Resultado antes de impostos": {},
-                "Resultado l\u00edquido": {}
-            },
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ro_ro_chart_template.json

@@ -1,813 +0,0 @@
-{
-    "country_code": "ro",
-    "name": "Romania - Chart of Accounts",
-    "tree": {
-        "CONTURI FINANCIARE": {
-            "CONTURI DE BILANT": {
-                "CONTURI DE CAPITALURI": {
-                    "CAPITAL SI REZERVER": {
-                        "Actiuni proprii": {
-                            "Actiuni proprii detinute pe termen lung": {},
-                            "Actiuni proprii detinute pe termen scurt": {}
-                        },
-                        "Capital": {
-                            "Capital subscris nevarsat": {},
-                            "Capital subscris varsat": {},
-                            "Patrimoniul public": {},
-                            "Patrimoniul regiei": {}
-                        },
-                        "Interese care nu controleaza": {
-                            "Interese care nu controleaza - alte capitaluri proprii": {},
-                            "Interese care nu controleaza - rezultatul exercitiului financiar": {}
-                        },
-                        "Prime de capital": {
-                            "Prime de aport": {},
-                            "Prime de conversie a obligatiunilor in actiuni": {},
-                            "Prime de emisiune": {},
-                            "Prime de fuziune/divizare": {}
-                        },
-                        "Rezerve": {
-                            "Alte rezerve": {},
-                            "Rezerve de valoare justa": {},
-                            "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina": {},
-                            "Rezerve legale": {},
-                            "Rezerve reprezentand surplusul realizat din rezerve din reevaluare": {},
-                            "Rezerve statutare sau contractuale": {}
-                        },
-                        "Rezerve din conversie": {},
-                        "Rezerve din reevaluare": {}
-                    },
-                    "CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII": {
-                        "Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii.": {},
-                        "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii.": {}
-                    },
-                    "IMPRUMUTURI SI DATORII ASIMILATE": {
-                        "Alte imprumuturi si datorii asimilate": {},
-                        "Credite bancare pe termen lung": {
-                            "Credite bancare externe garantate de banci": {},
-                            "Credite bancare externe garantate de stat": {},
-                            "Credite bancare interne garantate de stat": {},
-                            "Credite bancare pe termen lung": {},
-                            "Credite bancare pe termen lung nerambursate la scadenta": {},
-                            "Credite de la trezoreria statului": {},
-                            "Credite externe guvernamentale": {}
-                        },
-                        "Datorii care privesc imobilizarile financiare": {
-                            "Datorii fata de entitatile afiliate": {},
-                            "Datorii fata de entitatile de care compania este legata prin interese de participare": {}
-                        },
-                        "Dobanzi aferente imprumuturilor si datoriilor asimilate": {
-                            "Dobanzi aferente altor imprumuturi si datorii asimilate": {},
-                            "Dobanzi aferente creditelor bancare pe termen lung": {},
-                            "Dobanzi aferente datoriilor fata de entitatile afiliate": {},
-                            "Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare": {},
-                            "Dobanzi aferente imprumuturilor din emisiunile de obligatiuni": {}
-                        },
-                        "Imprumuturi din emisiuni de obligatiuni": {
-                            "Alte imprumuturi din emisiuni de obligatiuni": {},
-                            "Imprumuturi externe din emisiuni de obligatiuni garantate de banci": {},
-                            "Imprumuturi externe din emisiuni de obligatiuni garantate de stat": {},
-                            "Imprumuturi interne din emisiuni de obligatiuni garantate de stat": {}
-                        },
-                        "Prime privind rambursarea obligatiunilor": {}
-                    },
-                    "PROVIZIOANE": {
-                        "Provizioane": {
-                            "Alte provizioane": {},
-                            "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea": {},
-                            "Provizioane pentru garantii acordate clientilor": {},
-                            "Provizioane pentru impozite": {},
-                            "Provizioane pentru litigii": {},
-                            "Provizioane pentru pensii si obligatii similare": {},
-                            "Provizioane pentru restructurare": {}
-                        }
-                    },
-                    "REZULTATUL EXERCITIULUI FINANCIAR": {
-                        "Profit sau pierdere": {},
-                        "Repartizarea profitului": {}
-                    },
-                    "REZULTATUL REPORTAT": {
-                        "Rezultatul reportat": {
-                            "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29": {},
-                            "Rezultatul reportat provenit din corectarea erorilor contabile": {},
-                            "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita": {}
-                        }
-                    }
-                },
-                "CONTURI DE IMOBILIZARI": {
-                    "AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR": {
-                        "Ajustari pentru deprecierea imobilizarilor corporale": {
-                            "Ajustari pentru deprecierea altor imobilizari corporale": {},
-                            "Ajustari pentru deprecierea constructiilor": {},
-                            "Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {},
-                            "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri": {}
-                        },
-                        "Ajustari pentru deprecierea imobilizarilor in curs de executie": {
-                            "Ajustari pentru deprecierea imobilizarilor corporale in curs de executie": {},
-                            "Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie": {}
-                        },
-                        "Ajustari pentru deprecierea imobilizarilor necorporale": {
-                            "Ajustari pentru deprecierea altor imobilizari necorporale": {},
-                            "Ajustari pentru deprecierea cheltuielilor de dezvoltare": {},
-                            "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {},
-                            "Ajustari pentru deprecierea fondului comercial": {}
-                        },
-                        "Ajustari pentru pierderea de valoare a imobilizarilor financiare": {
-                            "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {},
-                            "Ajustari pentru pierderea de valoare a altor creante imobilizate": {},
-                            "Ajustari pentru pierderea de valoare a altor titluri imobilizate": {},
-                            "Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare": {},
-                            "Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung": {},
-                            "Ajustari pentru pierderea de valoare a intereselor de participare": {},
-                            "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate": {}
-                        }
-                    },
-                    "AMORTIZARI PRIVIND IMOBILIZARILE": {
-                        "Amortizari privind amortizarile necorporale": {
-                            "Amortizarea altor imobilizari necorporale": {},
-                            "Amortizarea cheltuielilor de constituire": {},
-                            "Amortizarea cheltuielilor de dezvoltare": {},
-                            "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {},
-                            "Amortizarea fondului comercial": {}
-                        },
-                        "Amortizari privind imobilizarile corporale": {
-                            "Amortizarea altor imobilizari corporale": {},
-                            "Amortizarea amenajarilor de terenuri": {},
-                            "Amortizarea constructiilor": {},
-                            "Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {}
-                        }
-                    },
-                    "IMOBILIZARI CORPORALE": {
-                        "Constructii": {},
-                        "Instalatii tehnice, mijloace de transport, animale si plantatii": {
-                            "Animale si plantatii": {},
-                            "Aparate si instalatii de masurare, control si reglare": {},
-                            "Echipamente tehnologice (masini, utilaje si instalatii de lucru)": {},
-                            "Mijloace de transport": {}
-                        },
-                        "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale": {},
-                        "Terenuri si amenajari de terenuri": {
-                            "Amenajari de terenuri": {},
-                            "Terenuri": {}
-                        }
-                    },
-                    "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE": {
-                        "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {}
-                    },
-                    "IMOBILIZARI FINANCIARE": {
-                        "Actiuni detinute la entitatile afiliate": {},
-                        "Alte titluri imobilizate": {},
-                        "Creante imobilizate": {
-                            "Alte creante imobilizate": {},
-                            "Creante legate de interesele de participare": {},
-                            "Dobanda aferenta creantelor legate de interesele de participare": {},
-                            "Dobanda aferenta imprumuturilor acordate pe termen lung": {},
-                            "Dobanda aferenta sumelor datorate de entitatile afiliate": {},
-                            "Dob\u00e2nzi aferente altor creante imobilizate": {},
-                            "Imprumuturi acordate pe termen lung": {},
-                            "Sume datorate de entitatile afiliate": {}
-                        },
-                        "Interse de participare": {},
-                        "Titluri puse in echivalenta": {},
-                        "Varsaminte de efectuat pentru imobilizari financiare": {
-                            "Varsaminte de efectuat pentru alte imobilizari financiare": {},
-                            "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate": {},
-                            "Varsaminte de efectuat privind interesele de participare": {}
-                        }
-                    },
-                    "IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI": {
-                        "Avansuri acordate pentru imobilizari corporale": {},
-                        "Avansuri acordate pentru imobilizari necorporale": {},
-                        "Imobilizari corporale in curs de executie": {},
-                        "Imobilizari necorporale in curs de executie": {}
-                    },
-                    "IMOBILIZARI NECORPORALE": {
-                        "Alte imobilizari necorporale": {},
-                        "Cheltuieli de constituire": {},
-                        "Cheltuieli de dezvoltare": {},
-                        "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare": {},
-                        "Fond comercial": {
-                            "Fond comercial negativ": {},
-                            "Fond comercial pozitiv": {}
-                        }
-                    }
-                },
-                "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE": {
-                    "AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE": {
-                        "Ajustari pentru deprecierea ambalajelor": {},
-                        "Ajustari pentru deprecierea animalelor": {},
-                        "Ajustari pentru deprecierea marfurilor": {},
-                        "Ajustari pentru deprecierea materialelor": {
-                            "Ajustari pentru deprecierea materialelor consumabile": {},
-                            "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar": {}
-                        },
-                        "Ajustari pentru deprecierea materiilor prime": {},
-                        "Ajustari pentru deprecierea productiei in curs de executie": {},
-                        "Ajustari pentru deprecierea produselor": {
-                            "Ajustari pentru deprecierea produselor finite": {},
-                            "Ajustari pentru deprecierea produselor reziduale": {},
-                            "Ajustari pentru deprecierea semifabricatelor": {}
-                        },
-                        "Ajustari pentru deprecierea stocurilor aflate la terti": {
-                            "Ajustari pentru deprecierea ambalajelor aflate la terti": {},
-                            "Ajustari pentru deprecierea animalelor aflate la terti": {},
-                            "Ajustari pentru deprecierea marfurilor aflate la terti": {},
-                            "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti": {},
-                            "Ajustari pentru deprecierea produselor finite aflate la terti": {},
-                            "Ajustari pentru deprecierea produselor reziduale aflate la terti": {},
-                            "Ajustari pentru deprecierea semifabricatelor aflate la terti": {}
-                        }
-                    },
-                    "AMBALAJE": {
-                        "Ambalaje": {},
-                        "Diferente de pret la ambalaje": {}
-                    },
-                    "ANIMALE": {
-                        "Animale si pasari": {},
-                        "Diferente de pret la animale si pasari": {}
-                    },
-                    "MARFURI": {
-                        "Diferente de pret la marfuri": {},
-                        "Marfuri": {}
-                    },
-                    "PRODUCTIA IN CURS DE EXECUTIE": {
-                        "Produse in curs de executie": {},
-                        "Servicii in curs de executie": {}
-                    },
-                    "PRODUSE": {
-                        "Diferente de pret la produse": {},
-                        "Produse finite": {},
-                        "Produse reziduale": {},
-                        "Semifabricate": {}
-                    },
-                    "STOCURI AFLATE LA TERTI": {
-                        "Ambalaje aflate la terti": {},
-                        "Animale aflate la terti": {},
-                        "Marfuri aflate la terti": {},
-                        "Materii si materiale aflate la terti": {},
-                        "Produse aflate la terti": {}
-                    },
-                    "STOCURI DE MATERII PRIME SI MATERIALE": {
-                        "Diferente de pret la materii prime si materiale": {},
-                        "Materiale consumabile": {
-                            "Alte materiale consumabile": {},
-                            "Combustibili": {},
-                            "Furaje": {},
-                            "Materiale auxiliare": {},
-                            "Materiale pentru ambalat": {},
-                            "Piese de schimb": {},
-                            "Seminte si materiale de plantat": {}
-                        },
-                        "Materiale de natura obiectelor de inventar": {},
-                        "Materii prime": {}
-                    },
-                    "STOCURI IN CURS DE APROVIZIONARE": {
-                        "Ambalaje in curs de aprovizionare": {},
-                        "Animale in curs de aprovizionare": {},
-                        "Marfuri in curs de aprovizionare": {},
-                        "Materiale consumabile in curs de aprovizionare": {},
-                        "Materiale de natura obiectelor de inventar in curs de aprovizionare": {},
-                        "Materii prime in curs de aprovizionare": {}
-                    }
-                },
-                "CONTURI DE TERTI": {
-                    "AJUSTARI PENTRU DEPRECIEREA CREANTELOR": {
-                        "Ajustari pentru deprecierea creantelor - clienti": {},
-                        "Ajustari pentru deprecierea creantelor - debitori diversi": {},
-                        "Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii": {}
-                    },
-                    "ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE": {
-                        "Ajutor de somaj": {
-                            "Contributia personalului la fondul de somaj": {},
-                            "Contributia unitatii la fondul de garantare pentru plata creantelor salariale": {},
-                            "Contributia unitatii la fondul de somaj": {}
-                        },
-                        "Alte datorii si creante sociale": {
-                            "Alte creante sociale": {
-                                "account_type": "Receivable"
-                            },
-                            "Alte datorii sociale": {}
-                        },
-                        "Asigurari sociale": {
-                            "Contributia angajatilor pentru asigurarile sociale de sanatate": {},
-                            "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale": {},
-                            "Contributia angajatorilor la fondul pentru concedii si indemnizatii": {},
-                            "Contributia angajatorului pentru asigurarile sociale de sanatate": {},
-                            "Contributia personalului la asigurarile sociale": {},
-                            "Contributia unitatii la asigurarile sociale": {}
-                        }
-                    },
-                    "BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE": {
-                        "Alte datorii si creante cu bugetul statului": {
-                            "Alte creante privind bugetul statului": {},
-                            "Alte datorii fata de bugetul statului": {}
-                        },
-                        "Alte impozite,taxe si varsaminte asimilate": {},
-                        "Fonduri speciale - taxe si varsaminte asimilate": {},
-                        "Impozitul pe profit": {
-                            "Impozitul pe profit": {},
-                            "Impozitul pe venit": {}
-                        },
-                        "Impozitul pe venituri de natura salariilor": {},
-                        "Subventii": {
-                            "Alte sume primite cu caracter de subventii": {},
-                            "Imprumuturi nerambursabile cu caracter de subventii": {},
-                            "Subventii guvernamentale": {
-                                "account_type": "Receivable"
-                            }
-                        },
-                        "Taxa pe valoarea adaugata": {
-                            "TVA colectata": {},
-                            "TVA de plata": {},
-                            "TVA de recuperat": {},
-                            "TVA deductibila": {},
-                            "TVA neexigibila": {}
-                        }
-                    },
-                    "CLIENTI SI CONTURI ASIMILATE": {
-                        "Clienti": {
-                            "Clienti": {
-                                "account_type": "Receivable"
-                            },
-                            "Clienti incerti sau in litigiu": {
-                                "account_type": "Receivable"
-                            }
-                        },
-                        "Clienti - facturi de intocmit": {
-                            "account_type": "Receivable"
-                        },
-                        "Clienti creditori": {
-                            "account_type": "Receivable"
-                        },
-                        "Efecte de primit de la clienti": {
-                            "account_type": "Receivable"
-                        }
-                    },
-                    "CONTURI DE REGULARIZARE SI ASIMILATE": {
-                        "Cheltuieli integistrate in avans": {},
-                        "Decontari din operatiuni in curs de clarificare": {},
-                        "Subventii pentru investitii": {
-                            "Alte sume primite cu caracter de subventii pentru investitii": {},
-                            "Donatii pentru investitii": {},
-                            "Imprumuturi nerambursabile cu caracter de subventii pentru investitii": {},
-                            "Plusuri de inventar de natura imobilizarilor": {},
-                            "Subventii guvernamentale pentru investitii": {}
-                        },
-                        "Venituri inregistrate in avans": {}
-                    },
-                    "DEBITORI SI CREDITORI DIVERSI": {
-                        "Creditori diversi": {
-                            "account_type": "Payable"
-                        },
-                        "Debitori diversi": {
-                            "account_type": "Receivable"
-                        }
-                    },
-                    "DECONTARI IN CADRUL UNITATII": {
-                        "Decontari intre subunitati": {},
-                        "Decontari intre unitati si subunitati": {}
-                    },
-                    "FURNIZORI SI CONTURI ASIMILATE": {
-                        "Efecte de platit": {
-                            "account_type": "Payable"
-                        },
-                        "Efecte de platit pentru imobilizari": {
-                            "account_type": "Payable"
-                        },
-                        "Furnizori": {
-                            "account_type": "Payable"
-                        },
-                        "Furnizori - debitori": {
-                            "Furnizori - debitori pentru cumparari de bunuri de natura stocurilor": {
-                                "account_type": "Payable"
-                            },
-                            "Furnizori - debitori pentru prestari de servicii": {
-                                "account_type": "Payable"
-                            }
-                        },
-                        "Furnizori - facturi nesosite": {
-                            "account_type": "Payable"
-                        },
-                        "Furnizori de imobilizari": {
-                            "account_type": "Payable"
-                        }
-                    },
-                    "GRUP SI ACTIONARI / ASOCIATI": {
-                        "Decontari cu actionarii/asociatii privind capitalul": {},
-                        "Decontari din operatii in participare": {
-                            "Decontari din operatii in participare - activ": {},
-                            "Decontari din operatii in participare - pasiv": {}
-                        },
-                        "Decontari intre entitatile afiliate": {
-                            "Decontari intre entitatile afiliate": {},
-                            "Decontari privind interesele de participare": {},
-                            "Dobanzi aferente decontarilor intre entitatile afiliate": {},
-                            "Dobanzi aferente decontarilor privind interesele de participare": {}
-                        },
-                        "Decontari privind interesele de participare": {},
-                        "Dividende de plata": {},
-                        "Sume datorate actionarilor/asociatilor": {
-                            "Actionari/asociati - conturi curente": {
-                                "account_type": "Payable"
-                            },
-                            "Actionari/asociati dobanzi la conturi curente": {
-                                "account_type": "Payable"
-                            }
-                        }
-                    },
-                    "PERSONAL SI CONTURI ASIMILATE": {
-                        "Alte datorii si creante in legatura cu personalul": {
-                            "Alte creante in legatura cu personalul": {},
-                            "Alte datorii in legatura cu personalul": {}
-                        },
-                        "Avansuri acordate personalului": {
-                            "account_type": "Receivable"
-                        },
-                        "Drepturi de personal neridicate": {},
-                        "Personal - ajutoare materiale datorate": {},
-                        "Personal - salarii datorate": {
-                            "account_type": "Payable"
-                        },
-                        "Prime privind participarea personalului la profit": {},
-                        "Retineri din salarii datorate tertilor": {}
-                    }
-                },
-                "CONTURI DE TREZORERIE": {
-                    "ACREDITIVE": {
-                        "Acreditive": {
-                            "Acreditive in lei": {
-                                "account_type": "Cash"
-                            },
-                            "Acreditive in valuta": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Avansuri de trezorerie": {
-                            "account_type": "Receivable"
-                        }
-                    },
-                    "AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE": {
-                        "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {
-                            "account_type": "Cash"
-                        },
-                        "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate": {
-                            "account_type": "Cash"
-                        },
-                        "Ajustari pentru pierderea de valoare a obligatiunilor": {
-                            "account_type": "Cash"
-                        },
-                        "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate": {
-                            "account_type": "Cash"
-                        }
-                    },
-                    "CASA": {
-                        "Alte valori": {
-                            "Alte valori": {
-                                "account_type": "Cash"
-                            },
-                            "Bilete de tratament si odihna": {
-                                "account_type": "Cash"
-                            },
-                            "Tichete si bilete de calatorie": {
-                                "account_type": "Cash"
-                            },
-                            "Timbre fiscale si postale": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Casa": {
-                            "Casa in lei": {
-                                "account_type": "Cash"
-                            },
-                            "Casa in valuta": {
-                                "account_type": "Cash"
-                            }
-                        }
-                    },
-                    "CONTURI LA BANCI": {
-                        "Conturi curente la banci": {
-                            "Conturi la banci in lei": {
-                                "account_type": "Cash"
-                            },
-                            "Conturi la banci in valuta": {
-                                "account_type": "Cash"
-                            },
-                            "Sume in curs de decontare": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Credite bancare pe termen scurt": {
-                            "Credite bancare pe termen scurt": {
-                                "account_type": "Cash"
-                            },
-                            "Credite bancare pe termen scurt nerambursate la scadenta": {
-                                "account_type": "Cash"
-                            },
-                            "Credite de la trezoreria statului": {
-                                "account_type": "Cash"
-                            },
-                            "Credite externe garantate de banci": {
-                                "account_type": "Cash"
-                            },
-                            "Credite externe garantate de stat": {
-                                "account_type": "Cash"
-                            },
-                            "Credite externe guvernamentale": {
-                                "account_type": "Cash"
-                            },
-                            "Credite interne garantate de stat": {
-                                "account_type": "Cash"
-                            },
-                            "Dobanzi aferente creditelor pe termen scurt": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Dobanzi": {
-                            "Dobanzi de incasat": {
-                                "account_type": "Cash"
-                            },
-                            "Dobanzi de platit": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Valori de incasat": {
-                            "Cecuri de incasat": {
-                                "account_type": "Cash"
-                            },
-                            "Efecte de incasat": {
-                                "account_type": "Cash"
-                            },
-                            "Efecte remise spre scontare": {
-                                "account_type": "Cash"
-                            }
-                        }
-                    },
-                    "INVESTITII PE TERMEN SCURT": {
-                        "Actiuni detinute la entitatile afiliate": {
-                            "account_type": "Cash"
-                        },
-                        "Alte investitii pe termen scurt si creante asimilate": {
-                            "Alte titluri de plasament": {
-                                "account_type": "Cash"
-                            },
-                            "Dobanzi la obligatiuni si alte titluri de plasament": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Obligatiuni": {
-                            "account_type": "Cash"
-                        },
-                        "Obligatiuni emise si rascumparate": {
-                            "account_type": "Cash"
-                        },
-                        "Varsaminte de efctuat pentru investitiile pe termen scurt": {
-                            "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate": {
-                                "account_type": "Cash"
-                            },
-                            "Varsaminte de efctuat pentru alte investitii pe termen scurt": {
-                                "account_type": "Cash"
-                            }
-                        }
-                    },
-                    "VIRAMENTE INTERNE": {
-                        "Viramente interne": {
-                            "account_type": "Cash"
-                        }
-                    }
-                }
-            },
-            "CONTURI DE VENITURI SI CHELTUIELI": {
-                "CONTURI DE CHELTUIELI": {
-                    "ALTE CHELTUIELI DE EXPLOATARE": {
-                        "Alte cheltuieli de exploatare": {
-                            "Alte cheltuieli de exploatare": {},
-                            "Cheltuieli privind activele cedate si alte operatii de capital": {},
-                            "Despagubiri, amenzi si penalitati": {},
-                            "Donatii si subventii acordate": {}
-                        },
-                        "Cheltuieli cu protectia mediului inconjurator": {},
-                        "Pierderi din creante si debitori diversi": {}
-                    },
-                    "CHELTUIELI CU ALTE IMPOZITE, TAXE SO VARSAMINTE ASIMILATE": {
-                        "Cheltuieli cu alte impozite, taxe si varsaminte asimilate": {}
-                    },
-                    "CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI": {
-                        "Alte cheltuieli cu serviciile executate de terti": {},
-                        "Cheltuieli cu colaboratorii": {},
-                        "Cheltuieli cu deplasari, detasari si transferari": {},
-                        "Cheltuieli cu serviciile bancare si asimilate": {},
-                        "Cheltuieli cu transportul de bunuri si personal": {},
-                        "Cheltuieli de protocol, reclama si publicitate": {},
-                        "Cheltuieli postale si taxe de telecomunicatii": {},
-                        "Cheltuieli privind comisioanele si onorariile": {}
-                    },
-                    "CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE": {
-                        "Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere": {
-                            "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante": {},
-                            "Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor": {},
-                            "Cheltuieli de exploatare privind amortizarea imobilizarilor": {},
-                            "Cheltuieli de exploatare privind provizioanele": {}
-                        },
-                        "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare": {
-                            "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante": {},
-                            "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare": {},
-                            "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor": {}
-                        }
-                    },
-                    "CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE": {
-                        "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus": {},
-                        "Impozitul pe profit": {}
-                    },
-                    "CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI": {
-                        "Cheltuieli cu intretinerile si reparatiile": {},
-                        "Cheltuieli cu primele de asigurare": {},
-                        "Cheltuieli cu redeventele, locatiile de gestiune si chiriile": {},
-                        "Cheltuieli cu studiile si cercetarile": {}
-                    },
-                    "CHELTUIELI CU PERSONALUL": {
-                        "Cheltuieli cu primele reprezentand participarea personalului la profit": {},
-                        "Cheltuieli cu renumerarea in instrumente de capitaluri proprii": {},
-                        "Cheltuieli cu salariile personalului": {},
-                        "Cheltuieli cu tichetele de masa acordate salariatilor": {},
-                        "Cheltuieli privind asigurarile si protectia sociala": {
-                            "Alte cheltuieli privind asigurarile si protectia sociala": {},
-                            "Contributia angajatorului pentru asigurarile sociale de sanatate": {},
-                            "Contributia unitatii la asigurarile sociale": {},
-                            "Contributia unitatii la fondul de concedii medicale": {},
-                            "Contributia unitatii la fondul de garantare": {},
-                            "Contributia unitatii la primele de asigurare voluntara de sanatate": {},
-                            "Contributia unitatii la schemele de pensii facultative": {},
-                            "Contributia unitatii pentru ajutorul de somaj": {}
-                        }
-                    },
-                    "CHELTUIELI EXTRAORDINARE": {
-                        "Cheltuieli privind calamitatile si alte evenimente extraordinare": {}
-                    },
-                    "CHELTUIELI FINANCIARE": {
-                        "Alte cheltuieli financiare": {},
-                        "Cheltuieli din diferente de curs valutar": {},
-                        "Cheltuieli privind dobanzile": {},
-                        "Cheltuieli privind investitiile financiare cedate": {
-                            "Cheltuieli privind imobilizarile financiare cedate": {},
-                            "Pierderi din investitiile pe termen scurt cedate": {}
-                        },
-                        "Cheltuieli privind sconturile acordate": {},
-                        "Pierderi din creante legate de participatii": {}
-                    },
-                    "CHELTUIELI PRIVIND STOCURILE": {
-                        "Cheltuieli cu materialele consumabile": {
-                            "Cheltuieli cu materiale auxiliare": {},
-                            "Cheltuieli privind alte materiale consumabile": {},
-                            "Cheltuieli privind combustibilul": {},
-                            "Cheltuieli privind furajele": {},
-                            "Cheltuieli privind materialele pentru ambalat": {},
-                            "Cheltuieli privind piesele de schimb": {},
-                            "Cheltuieli privind semintele si materialele de plantat": {}
-                        },
-                        "Cheltuieli cu materiile prime": {},
-                        "Cheltuieli privind ambalajele": {},
-                        "Cheltuieli privind animalele si pasarile": {},
-                        "Cheltuieli privind energia si apa": {},
-                        "Cheltuieli privind marfurile": {},
-                        "Cheltuieli privind materialele de natura obiectelor de inventar": {},
-                        "Cheltuieli privind materialele nestocate": {},
-                        "Reduceri comerciale primite": {}
-                    }
-                },
-                "CONTURI DE VENITURI": {
-                    "ALTE VENITURI DIN EXPLOATARE": {
-                        "Alte venituri din exploatare": {
-                            "Alte venituri din exploatare": {},
-                            "Venituri din despagubiri, amenzi si penalitati": {},
-                            "Venituri din donatii si subventii primite": {},
-                            "Venituri din subventii pentru investitii": {},
-                            "Venituri din vanzarea activelor si alte operatii de capital": {}
-                        },
-                        "Venituri din creante reactivate si debitori diversi": {}
-                    },
-                    "CIFRA DE AFACERI NETA": {
-                        "Reduceri comerciale acordate": {},
-                        "Venituri din activitati diverse": {},
-                        "Venituri din lucrari executate si servicii prestate": {},
-                        "Venituri din redevente, locatii de gestiune si chirii": {},
-                        "Venituri din studii si cercetari": {},
-                        "Venituri din vanzarea marfurilor": {},
-                        "Venituri din vanzarea produselor finite": {},
-                        "Venituri din vanzarea produselor reziduale": {},
-                        "Venituri din vanzarea semifabricatelor": {}
-                    },
-                    "VENITURI AFERENTE COSTULUI PRODUCTIEI IN CURS DE EXECUTIE": {
-                        "Venituri aferente costurilor serviciilor in curs de executie": {},
-                        "Venituri aferente costurilor stocurilor de produse": {}
-                    },
-                    "VENITURI DIN PRODUCTIA DE IMOBILIZARI": {
-                        "Venituri din productia de imobilizari corporale": {},
-                        "Venituri din productia de imobilizari necorporale": {}
-                    },
-                    "VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE ": {
-                        "Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare": {
-                            "Venituri din ajustari pentru deprecierea activelor circulante ": {},
-                            "Venituri din ajustari pentru deprecierea imobilizarilor": {},
-                            "Venituri din fondul comercial negativ": {},
-                            "Venituri din provizioane": {}
-                        },
-                        "Venituri financiare din ajustari pentru pierdere de valoare": {
-                            "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante": {},
-                            "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare": {}
-                        }
-                    },
-                    "VENITURI DIN SUBVENTII DE EXPLOATARE": {
-                        "Venituri din subventii de exploatare": {
-                            "Venituri din subventii de exploatare aferente altor venituri": {},
-                            "Venituri din subventii de exploatare aferente cifrei de afaceri": {},
-                            "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare": {},
-                            "Venituri din subventii de exploatare pentru alte cheltuieli externe": {},
-                            "Venituri din subventii de exploatare pentru asigurari si protectie sociala": {},
-                            "Venituri din subventii de exploatare pentru dobanda datorata": {},
-                            "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ": {},
-                            "Venituri din subventii de exploatare pentru plata personalului": {}
-                        }
-                    },
-                    "VENITURI EXTRAORDINARE": {
-                        "Venituri din subventii pentru evenimente extraordinare si altele similare": {}
-                    },
-                    "VENITURI FINANCIARE": {
-                        "Alte venituri financiare": {},
-                        "Venituri din creante imobilizate": {},
-                        "Venituri din diferente de curs valutar": {},
-                        "Venituri din dobanzi": {},
-                        "Venituri din imobilizari financiare": {
-                            "Venituri din actiuni detinute la entitatile afiliate": {},
-                            "Venituri din interese de participare": {}
-                        },
-                        "Venituri din investitii financiare cedate": {
-                            "Castiguri din investitii pe termen scurt cedate": {},
-                            "Venituri din imobilizari financiare cedate": {}
-                        },
-                        "Venituri din investitii financiare pe termen scurt": {},
-                        "Venituri din sconturi obtinute": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "CONTURI IN AFARA BILANTULUI": {
-            "CONTURI DE GESTIUNE": {
-                "CONTURI DE CALCULATIE": {
-                    "Cheltuieli de desfacere": {},
-                    "Cheltuieli generale de administratie": {},
-                    "Cheltuieli indirecte de productie": {},
-                    "Cheltuielile activitatii de baza": {},
-                    "Cheltuielile activitatilor auxiliare": {}
-                },
-                "COSTUL PRODUCTIEI": {
-                    "Costul productiei de executie": {},
-                    "Costul productiei obtinute": {}
-                },
-                "DECONTARI INTERNE": {
-                    "Decontari interne privind cheltuielile": {},
-                    "Decontari interne privind diferentele de pret": {},
-                    "Decontari interne privind productia obtinuta": {}
-                }
-            },
-            "CONTURI SPECIALE": {
-                "BILANT": {
-                    "Bilant de deschidere": {},
-                    "Bilant de inchidere": {}
-                },
-                "CONTURI IN AFARA BILANTULUI": {
-                    "Active contingente": {},
-                    "Alte conturi in afara bilantului": {
-                        "Alte valori in afara bilantului": {},
-                        "Bunuri publice primite in administrare, concesiune si cu chirie": {},
-                        "Debitori scosi din activ, urmariti in continuare": {},
-                        "Efecte scontate neajunse la scadenta": {},
-                        "Imobilizari corporale luate cu chirie": {},
-                        "Redevente, locatii de gestiune, chirii si alte datorii asimilate": {},
-                        "Stocuri de natura obiectelor de inventar date in folosinta": {},
-                        "Valori materiale primite in pastrare sau custodie": {},
-                        "Valori materiale primite spre prelucrare sau reparare": {}
-                    },
-                    "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe": {
-                        "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe ": {}
-                    },
-                    "Angajamente acordate": {
-                        "Alte angajamente acordate ": {},
-                        "Giruri si garantii acordate": {}
-                    },
-                    "Angajamente primite": {
-                        "Alte angajamente primite": {},
-                        "Giruri si garantii primite": {}
-                    },
-                    "Certificate de emisii de gaze cu efect de sera": {},
-                    "Datorii contingente": {},
-                    "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta": {
-                        "Dobanzi de incasat": {},
-                        "Dobanzi de platit": {}
-                    }
-                }
-            },
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/th_chart.json

@@ -1,53 +0,0 @@
-{
-    "country_code": "th",
-    "name": "Thailand - Chart of Accounts",
-    "tree": {
-        "Assets": {
-            "Account Receivable": {},
-            "Building": {
-                "Accumulated Depreciation - Building": {}
-            },
-            "Cash": {
-                "Cash at Bank": {},
-                "Petty Cash": {}
-            },
-            "Equipment": {
-                "Accumulated Depreciation - Equipment": {}
-            },
-            "Input VAT": {},
-            "Inventory": {},
-            "Outstanding Cheques": {},
-            "Withholding Income Tax": {},
-            "root_type": "Asset"
-        },
-        "Equity": {
-            "Capital Stock": {},
-            "Dividends": {},
-            "Income Summary": {},
-            "Retained Earnings": {},
-            "root_type": "Equity"
-        },
-        "Expenses": {
-            "Cost of goods sold": {},
-            "Income tax expenses": {},
-            "Interest expenses": {},
-            "Office Expenses": {},
-            "Rent": {},
-            "Salary": {},
-            "root_type": "Expense"
-        },
-        "Income": {
-            "Income": {},
-            "root_type": "Income"
-        },
-        "Liabilities": {
-            "Account Payable": {},
-            "Accrued Expenses": {},
-            "Loans": {},
-            "Output VAT": {},
-            "Uninvoiced Receipts": {},
-            "Withholding Tax": {},
-            "root_type": "Liability"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/tr_l10ntr_tek_duzen_hesap.json

@@ -1,531 +0,0 @@
-{
-    "country_code": "tr", 
-    "name": "Turkey - Tek D\u00fczen Hesap Plan\u0131", 
-    "tree": {
-        "Duran Varl\u0131klar": {
-            "Di\u011fer Alacaklar": {
-                "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {}, 
-                "Di\u011fer Alacak Senetleri Reeskontu(-)": {}, 
-                "Di\u011fer \u00c7e\u015fitli Alacaklar": {}, 
-                "Ortaklardan Alacaklar": {}, 
-                "Personelden Alacaklar": {}, 
-                "\u0130\u015ftiraklerden Alacaklar": {}, 
-                "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
-            }, 
-            "Di\u011fer Duran Varl\u0131klar": {
-                "Birikmi\u015f Amortismanlar(-)": {}, 
-                "Di\u011fer KDV": {}, 
-                "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar": {}, 
-                "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar": {}, 
-                "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar": {}, 
-                "Gelecek Y\u0131llarda \u0130ndirilecek KDV": {}, 
-                "Pe\u015fin \u00d6denen Vergi Ve Fonlar": {}, 
-                "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
-            }, 
-            "Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131": {
-                "Gelecek Y\u0131llara Ait Giderler": {}, 
-                "Gelir Tahakkuklar\u0131": {}
-            }, 
-            "Maddi Duran Varl\u0131klar": {
-                "Arazi Ve Arsalar": {}, 
-                "Binalar": {}, 
-                "Birikmi\u015f Amortismanlar(-)": {}, 
-                "Demirba\u015flar": {}, 
-                "Di\u011fer Maddi Duran Varl\u0131klar": {}, 
-                "Ta\u015f\u0131tlar": {}, 
-                "Tesis, Makine Ve Cihazlar": {}, 
-                "Verilen Avanslar": {}, 
-                "Yap\u0131lmakta Olan Yat\u0131r\u0131mlar": {}, 
-                "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri": {}
-            }, 
-            "Maddi Olmayan Duran Varl\u0131klar": {
-                "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {}, 
-                "Birikmi\u015f Amortismanlar(-)": {}, 
-                "Di\u011fer Maddi Olmayan Duran Varl\u0131klar": {}, 
-                "Haklar": {}, 
-                "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri": {}, 
-                "Verilen Avanslar": {}, 
-                "\u00d6zel Maliyetler": {}, 
-                "\u015eerefiye": {}
-            }, 
-            "Mali Duran Varl\u0131klar": {
-                "Ba\u011fl\u0131 Menkul K\u0131ymetler": {}, 
-                "Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "Ba\u011fl\u0131 Ortakl\u0131klar": {}, 
-                "Ba\u011fl\u0131 Ortakl\u0131klar Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)": {}, 
-                "Di\u011fer Mali Duran Varl\u0131klar": {}, 
-                "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "\u0130\u015ftirakler": {}, 
-                "\u0130\u015ftirakler Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "\u0130\u015ftiraklere Sermaye Taahh\u00fctleri(-)": {}
-            }, 
-            "Ticari Alacaklar": {
-                "Alacak Senetleri": {}, 
-                "Alacak Senetleri Reeskontu(-)": {}, 
-                "Al\u0131c\u0131lar": {}, 
-                "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {}, 
-                "Verilen Depozito Ve Teminatlar": {}, 
-                "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
-            }, 
-            "root_type": "", 
-            "\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {
-                "Arama Giderleri": {}, 
-                "Birikmi\u015f T\u00fckenme Paylar\u0131(-)": {}, 
-                "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {}, 
-                "Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri": {}, 
-                "Verilen Avanslar": {}
-            }
-        }, 
-        "D\u00f6nen Varl\u0131klar": {
-            "Di\u011fer Alacaklar": {
-                "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {}, 
-                "Di\u011fer Alacak Senetleri Reeskontu(-)": {}, 
-                "Di\u011fer \u00c7e\u015fitli Alacaklar": {}, 
-                "Ortaklardan Alacaklar": {}, 
-                "Personelden Alacaklar": {}, 
-                "\u0130\u015ftiraklerden Alacaklar": {}, 
-                "\u015e\u00fcpheli Di\u011fer Alacaklar": {}, 
-                "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}
-            }, 
-            "Di\u011fer D\u00f6nen Varl\u0131klar": {
-                "Devreden KDV": {}, 
-                "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "Di\u011fer KDV": {}, 
-                "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar": {}, 
-                "Personel Avanslar\u0131": {}, 
-                "Pe\u015fin \u00d6denen Vergiler Ve Fonlar": {}, 
-                "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131": {}, 
-                "\u0130ndirilecek KDV": {}, 
-                "\u0130\u015f Avanslar\u0131": {}
-            }, 
-            "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131": {
-                "Gelecek Aylara Ait Giderler": {}, 
-                "Gelir Tahakkuklar\u0131": {}
-            }, 
-            "Haz\u0131r De\u011ferler": {
-                "Al\u0131nan \u00c7ekler": {}, 
-                "Bankalar": {
-                    "account_type": "Bank"
-                }, 
-                "Di\u011fer Haz\u0131r De\u011ferler": {}, 
-                "Kasa": {
-                    "account_type": "Cash"
-                }, 
-                "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)": {}
-            }, 
-            "Menkul K\u0131ymetler": {
-                "Di\u011fer Menkul K\u0131ymetler": {}, 
-                "Hisse Senetleri": {}, 
-                "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131": {}, 
-                "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131": {}
-            }, 
-            "Stoklar": {
-                "Mamuller": {}, 
-                "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, 
-                "Ticari Mallar": {}, 
-                "Verilen Sipari\u015f Avanslar\u0131": {}, 
-                "Yar\u0131 Mamuller": {}, 
-                "\u0130lk Madde Malzeme": {}
-            }, 
-            "Ticari Alacaklar": {
-                "Alacak Senetleri": {}, 
-                "Alacak Senetleri Reeskontu(-)": {}, 
-                "Al\u0131c\u0131lar": {}, 
-                "Di\u011fer Ticari Alacaklar": {}, 
-                "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {}, 
-                "Verilen Depozito ve Teminatlar": {}, 
-                "\u015e\u00fcpheli Ticari Alacaklar": {}, 
-                "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131": {}
-            }, 
-            "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri": {
-                "Ta\u015feronlara Verilen Avanslar": {}, 
-                "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri": {}
-            }, 
-            "root_type": ""
-        }, 
-        "Gelir Tablosu Hesaplar\u0131": {
-            "Br\u00fct Sat\u0131\u015flar": {
-                "Di\u011fer Gelirler": {}, 
-                "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar": {}, 
-                "Yurt \u0130\u00e7i Sat\u0131\u015flar": {}
-            }, 
-            "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar": {
-                "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri": {}, 
-                "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar": {}, 
-                "Enflasyon D\u00fczeltme K\u00e2rlar\u0131": {}, 
-                "Faiz Gelirleri": {}, 
-                "Kambiyo K\u00e2rlar\u0131": {}, 
-                "Komisyon Gelirleri": {}, 
-                "Konusu Kalmayan Kar\u015f\u0131l\u0131klar": {}, 
-                "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131": {}, 
-                "Reeskont Faiz Gelirleri": {}, 
-                "\u0130\u015ftiraklerden Temett\u00fc Gelirleri": {}
-            }, 
-            "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)": {
-                "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)": {}, 
-                "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)": {}, 
-                "Kambiyo Zararlar\u0131(-)": {}, 
-                "Kar\u015f\u0131l\u0131k Giderleri(-)": {}, 
-                "Komisyon Giderleri(-)": {}, 
-                "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)": {}, 
-                "Reeskont Faiz Giderleri(-)": {}
-            }, 
-            "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131": {
-                "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)": {}, 
-                "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131": {}, 
-                "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131": {}, 
-                "Enflasyon D\u00fczeltme Hesab\u0131": {}, 
-                "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131": {}
-            }, 
-            "Faaliyet Giderleri(-)": {
-                "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)": {}, 
-                "Genel Y\u00f6netim Giderleri(-)": {}, 
-                "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)": {}
-            }, 
-            "Finansman Giderleri": {
-                "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)": {}, 
-                "Uzun Vadeli Bor\u00e7lanma Giderleri(-)": {}
-            }, 
-            "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {
-                "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {}, 
-                "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131": {}
-            }, 
-            "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)": {
-                "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)": {}, 
-                "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)": {}, 
-                "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)": {}
-            }, 
-            "Sat\u0131\u015f \u0130ndirimleri (-)": {
-                "Di\u011fer \u0130ndirimler": {}, 
-                "Sat\u0131\u015f \u0130ndirimleri(-)": {}, 
-                "Sat\u0131\u015ftan \u0130adeler(-)": {}
-            }, 
-            "Sat\u0131\u015flar\u0131n Maliyeti(-)": {
-                "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)": {}, 
-                "Sat\u0131lan Hizmet Maliyeti(-)": {}, 
-                "Sat\u0131lan Mamuller Maliyeti(-)": {}, 
-                "Sat\u0131lan Ticari Mallar Maliyeti(-)": {}
-            }, 
-            "root_type": ""
-        }, 
-        "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": {
-            "Al\u0131nan Avanslar": {
-                "Al\u0131nan Di\u011fer Avanslar": {
-                    "account_type": "Payable"
-                }, 
-                "Al\u0131nan Sipari\u015f Avanslar\u0131": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable"
-            }, 
-            "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
-                "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
-                    "account_type": "Payable"
-                }, 
-                "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131": {
-                    "account_type": "Tax"
-                }, 
-                "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)": {
-                    "account_type": "Tax"
-                }, 
-                "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {}, 
-                "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131": {}, 
-                "account_type": "Payable"
-            }, 
-            "Di\u011fer Bor\u00e7lar": {
-                "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Ortaklara Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Personele Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable", 
-                "\u0130\u015ftiraklere Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }
-            }, 
-            "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": {
-                "Di\u011fer KDV": {
-                    "account_type": "Tax"
-                }, 
-                "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar": {}, 
-                "Hesaplanan KDV": {
-                    "account_type": "Tax"
-                }, 
-                "Merkez Ve \u015eubeler Cari Hesab\u0131": {}, 
-                "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131": {}, 
-                "account_type": "Payable"
-            }, 
-            "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
-                "Gelecek Aylara Ait Gelirler": {}, 
-                "Gider Tahakkuklar\u0131": {}
-            }, 
-            "Mali Bor\u00e7lar": {
-                "Banka Kredileri": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer Mali Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri": {
-                    "account_type": "Payable"
-                }, 
-                "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable", 
-                "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler": {
-                    "account_type": "Payable"
-                }, 
-                "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
-                    "account_type": "Payable"
-                }
-            }, 
-            "Ticari Bor\u00e7lar": {
-                "Al\u0131nan Depozito Ve Teminatlar": {
-                    "account_type": "Payable"
-                }, 
-                "Bor\u00e7 Senetleri": {
-                    "account_type": "Payable"
-                }, 
-                "Bor\u00e7 Senetleri Reeskontu(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer Ticari Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Sat\u0131c\u0131lar": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable"
-            }, 
-            "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri": {
-                "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable"
-            }, 
-            "root_type": "", 
-            "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
-                "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
-                    "account_type": "Tax"
-                }, 
-                "account_type": "Tax", 
-                "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": {
-                    "account_type": "Tax"
-                }, 
-                "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri": {
-                    "account_type": "Tax"
-                }, 
-                "\u00d6denecek Vergi Ve Fonlar": {
-                    "account_type": "Tax"
-                }
-            }
-        }, 
-        "Maliyet Hesaplar\u0131": {
-            "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {}, 
-            "Direkt \u0130lk Madde Ve Malzeme Giderleri": {
-                "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131": {}, 
-                "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131": {}, 
-                "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131": {}, 
-                "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131": {}
-            }, 
-            "Direkt \u0130\u015f\u00e7ilik Giderleri": {
-                "Direkt \u0130\u015f\u00e7ilik Giderleri": {}, 
-                "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131": {}, 
-                "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131": {}, 
-                "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131": {}
-            }, 
-            "Finansman Giderleri": {
-                "Finansman Giderleri": {}, 
-                "Finansman Giderleri Fark Hesab\u0131": {}, 
-                "Finansman Giderleri Yans\u0131tma Hesab\u0131": {}
-            }, 
-            "Genel Y\u00f6netim Giderleri": {
-                "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131": {}, 
-                "Genel Y\u00f6netim Giderleri": {}, 
-                "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131": {}
-            }, 
-            "Genel \u00dcretim Giderleri": {
-                "Genel \u00dcretim Giderleri": {}, 
-                "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131": {}, 
-                "Genel \u00dcretim Giderleri Kapasite Farklar\u0131": {}, 
-                "Genel \u00dcretim Giderleri Verimlilik Giderleri": {}, 
-                "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131": {}
-            }, 
-            "Hizmet \u00dcretim Maliyeti": {
-                "Hizmet \u00dcretim Maliyeti": {}, 
-                "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131": {}, 
-                "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131": {}
-            }, 
-            "Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131": {
-                "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131": {}, 
-                "Maliyet Muhasebesi Yans\u0131tma Hesab\u0131": {}
-            }, 
-            "Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri": {
-                "Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {}, 
-                "Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131": {}, 
-                "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131": {}
-            }, 
-            "root_type": ""
-        }, 
-        "Naz\u0131m Hesaplar": {
-            "root_type": ""
-        }, 
-        "Serbest Hesaplar": {
-            "root_type": ""
-        }, 
-        "Uzun Vadeli Yabanc\u0131 Kaynaklar": {
-            "Al\u0131nan Avanslar": {
-                "Al\u0131nan Di\u011fer Avanslar": {
-                    "account_type": "Payable"
-                }, 
-                "Al\u0131nan Sipari\u015f Avanslar\u0131": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable"
-            }, 
-            "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
-                "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": {
-                    "account_type": "Payable"
-                }, 
-                "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {}, 
-                "account_type": "Payable"
-            }, 
-            "Di\u011fer Bor\u00e7lar": {
-                "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Ortaklara Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable", 
-                "\u0130\u015ftiraklere Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }
-            }, 
-            "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar": {
-                "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar": {
-                    "account_type": "Payable"
-                }, 
-                "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV": {
-                    "account_type": "Payable"
-                }, 
-                "Tesise Kat\u0131lma Paylar\u0131": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable"
-            }, 
-            "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131": {
-                "Gelecek Y\u0131llara Ait Gelirler": {}, 
-                "Gider Tahakkuklar\u0131": {}
-            }, 
-            "Mali Bor\u00e7lar": {
-                "Banka Kredileri": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer Mali Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable", 
-                "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": {
-                    "account_type": "Payable"
-                }, 
-                "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller": {
-                    "account_type": "Payable"
-                }
-            }, 
-            "Ticari Bor\u00e7lar": {
-                "Al\u0131nan Depozito Ve Teminatlar": {
-                    "account_type": "Payable"
-                }, 
-                "Bor\u00e7 Senetleri": {
-                    "account_type": "Payable"
-                }, 
-                "Bor\u00e7 Senetleri Reeskontu(-)": {
-                    "account_type": "Payable"
-                }, 
-                "Di\u011fer Ticari Bor\u00e7lar": {
-                    "account_type": "Payable"
-                }, 
-                "Sat\u0131c\u0131lar": {
-                    "account_type": "Payable"
-                }, 
-                "account_type": "Payable"
-            }, 
-            "root_type": ""
-        }, 
-        "\u00d6z Kaynaklar": {
-            "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)": {
-                "D\u00f6nem Net K\u00e2r\u0131": {}, 
-                "D\u00f6nem Net Zarar\u0131(-)": {}
-            }, 
-            "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {
-                "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {}
-            }, 
-            "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {
-                "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {}
-            }, 
-            "K\u00e2r Yedekleri": {
-                "Di\u011fer K\u00e2r Yedekleri": {}, 
-                "Ola\u011fan\u00fcst\u00fc Yedekler": {}, 
-                "Stat\u00fc Yedekleri": {}, 
-                "Yasal Yedekler": {}, 
-                "\u00d6zel Fonlar": {}
-            }, 
-            "Sermaye Yedekleri": {
-                "Di\u011fer Sermaye Yedekleri": {}, 
-                "Hisse Senedi \u0130ptal K\u00e2rlar\u0131": {}, 
-                "Hisse Senetleri \u0130hra\u00e7 Primleri": {}, 
-                "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131": {}, 
-                "Maliyet Art\u0131\u015flar\u0131 Fonu": {}, 
-                "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131": {}
-            }, 
-            "root_type": "", 
-            "\u00d6denmi\u015f Sermaye": {
-                "Sermaye": {}, 
-                "\u00d6denmi\u015f Sermaye(-)": {
-                    "account_type": "Payable"
-                }
-            }
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/uy_uy_chart_template.json

@@ -1,341 +0,0 @@
-{
-    "country_code": "uy",
-    "name": "Uruguay - Plan de Cuentas",
-    "tree": {
-        "ACTIVO": {
-            "ACTIVO CORRIENTE": {
-                "BIENES DE CAMBIO": {
-                    "Importaciones en tramite": {},
-                    "Materiales y Suministros": {},
-                    "Materias Primas": {},
-                    "Mercaderia de Reventa": {},
-                    "Prevision p/desvalorizaciones": {},
-                    "Productos Terminados": {},
-                    "Productos en Proceso": {}
-                },
-                "CREDITOS POR VENTAS": {
-                    "Cheques en Cartera ME": {},
-                    "Cheques en Cartera MN": {},
-                    "Deudores Simples Plaza": {},
-                    "Deudores Varios (def)": {},
-                    "Deudores por Exportaciones": {},
-                    "Documentos a Cobrar ME": {},
-                    "Documentos a Cobrar MN": {},
-                    "Ingresos diferidos": {},
-                    "Intereses percibidos por adelantado": {},
-                    "Prevision p/dtos y Bonificaciones": {},
-                    "Prevision para Deudores Incobrables": {}
-                },
-                "DGI ANTICIPOS": {
-                    "Diversos": {
-                        "account_type": "Tax"
-                    },
-                    "Icosa Anticipo": {
-                        "account_type": "Tax"
-                    },
-                    "Ingresos diferidos": {},
-                    "Ingresos percibidos por adelantado": {},
-                    "Irae Anticipo": {
-                        "account_type": "Tax"
-                    },
-                    "Patrimonio Anticipo": {
-                        "account_type": "Tax"
-                    },
-                    "Prevision para Deudores Incobrables": {}
-                },
-                "DGI IVA x COMPRAS": {
-                    "Iva Anticipo Importaci\u00f3n": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Compras B\u00e1sica": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Compras M\u00ednima": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Importaci\u00f3n": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Pagos": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Retenciones": {
-                        "account_type": "Tax"
-                    }
-                },
-                "DISPONIBILIDADES": {
-                    "Banco Cuenta Corriente": {},
-                    "Banco Cuenta Corriente ME": {},
-                    "Caja Moneda Extranjera": {},
-                    "Caja Moneda Nacional": {},
-                    "Movimientos Banco (def)": {}
-                },
-                "INVERSIONES TEMPORARIAS": {
-                    "Dep\u00f3sitos Bancarios": {},
-                    "Intereses percibidos por adelantado": {},
-                    "Previsi\u00f3n para desvalorizaciones": {},
-                    "Valores P\u00fablicos": {}
-                },
-                "OTROS CREDITOS": {
-                    "Anticipos a Proveedores": {},
-                    "Casa Matriz, Empresas Controlantes": {},
-                    "Controladas / Vinculadas": {},
-                    "Depositos en Garantia": {},
-                    "Pagos adelantados": {},
-                    "Saldos Deudor de ctas de Directores": {}
-                }
-            },
-            "ACTIVO NO CORRIENTE": {
-                "BIENES DE CAMBIO NO CORRIENTES": {
-                    "Bienes de cambio no corrientes": {}
-                },
-                "BIENES DE USO": {
-                    "Amort.Ac.Inmuebles": {},
-                    "Amort.Ac.Maq.y Herram.": {},
-                    "Amort.Ac.Mueb.y Utiles": {},
-                    "Amort.Ac.Vehiculos": {},
-                    "Inmuebles": {},
-                    "Maquinas y Herramientas": {},
-                    "Muebles y \u00datiles": {},
-                    "Veh\u00edculos": {}
-                },
-                "CREDITOS A LARGO PLAZO": {
-                    "Cr\u00e9ditos a Largo Plazo": {}
-                },
-                "INTANGIBLES": {
-                    "Amortizaciones Acumuladas": {},
-                    "Gastos de investigacion": {},
-                    "Patentes, marcas y licencias": {}
-                },
-                "INVERSIONES A LARGO PLAZO": {
-                    "Depositos Bancarios": {},
-                    "Inmuebles": {},
-                    "Intereses percibidos por adelantado": {},
-                    "Menos: Amort. Acum.": {},
-                    "Prevision para Desvalorizaciones": {},
-                    "Titulos y Acciones": {},
-                    "Valores orig. y revaluados s/anexo": {}
-                }
-            },
-            "root_type": "Asset"
-        },
-        "GANANCIAS": {
-            "INGRESOS FINANCIEROS": {
-                "Descuentos Obtenidos": {},
-                "Diferencias de Cambio ganadas": {},
-                "Intereses ganados": {}
-            },
-            "Ingresos Operativos (def)": {},
-            "VENTAS EXTRAORDINARIAS": {
-                "Ventas extraordinarias": {}
-            },
-            "VENTAS ORDINARIAS": {
-                "Ventas Exentas": {},
-                "Ventas Tasa B\u00e1sica": {},
-                "Ventas Tasa M\u00ednima": {},
-                "Ventas por Exportaciones": {}
-            },
-            "root_type": "Income"
-        },
-        "ORDEN ACTIVO": {
-            "Acciones a Emitir": {},
-            "Suscriptores de acciones": {},
-            "root_type": "Asset"
-        },
-        "ORDEN PASIVO": {
-            "Capital Autorizado a Suscribir": {},
-            "Capital suscripto": {},
-            "root_type": "Liability"
-        },
-        "PASIVO": {
-            "PASIVO CORRIENTE": {
-                "DEUDAS COMERCIALES": {
-                    "Acreedores Varios (def)": {},
-                    "Deuds. Contratos de Cambio Import.": {},
-                    "Documentos a Pagar ds/Comerciales": {},
-                    "Intereses a vencer ds/Comerciales": {},
-                    "Proveedores de Plaza": {},
-                    "Proveedores por Importaciones": {}
-                },
-                "DEUDAS DIVERSAS": {
-                    "Acreedores fiscales": {},
-                    "Acreedores por Cargas Sociales": {},
-                    "Casa Matriz, Empresas Controlantes,": {},
-                    "Cobros Anticipados": {},
-                    "Controladas/Vinculadas": {},
-                    "DGI ICOSA": {
-                        "Icosa Anticipo a Pagar": {
-                            "account_type": "Tax"
-                        },
-                        "Icosa a Pagar": {
-                            "account_type": "Tax"
-                        },
-                        "Icosa del Ejercicio": {
-                            "account_type": "Tax"
-                        }
-                    },
-                    "DGI IRAE": {
-                        "Irae Anticipo a Pagar": {
-                            "account_type": "Tax"
-                        },
-                        "Irae a Pagar": {
-                            "account_type": "Tax"
-                        },
-                        "Irae del Ejercicio": {
-                            "account_type": "Tax"
-                        }
-                    },
-                    "DGI PATRIMONIO": {
-                        "Patrimonio Anticipo a Pagar": {
-                            "account_type": "Tax"
-                        },
-                        "Patrimonio a Pagar": {
-                            "account_type": "Tax"
-                        },
-                        "Patrimonio del Ejercicio": {
-                            "account_type": "Tax"
-                        }
-                    },
-                    "Dividendos a Pagar": {},
-                    "Otras deudas": {},
-                    "Saldos Acreedores Cuentas Directores": {},
-                    "Sueldos y Jornales a pagar": {}
-                },
-                "DEUDAS FINANCIERAS": {
-                    "Documentos a pagar ME a pagar ds/Financieras": {},
-                    "Documentos a pagar MN a pagar ds/Financieras": {},
-                    "Ints. a vencer ds/Financieras": {},
-                    "Obligaciones": {},
-                    "Prestamos Bancarios": {}
-                },
-                "DGI IVA x VENTAS": {
-                    "Bps": {
-                        "account_type": "Tax"
-                    },
-                    "Irpf Retenido": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Retenido": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Ventas B\u00e1sica": {
-                        "account_type": "Tax"
-                    },
-                    "Iva Ventas M\u00ednima": {
-                        "account_type": "Tax"
-                    },
-                    "Iva a Pagar": {
-                        "account_type": "Tax"
-                    }
-                },
-                "PREVISIONES": {
-                    "Responsabilidad frente a terceros": {}
-                }
-            },
-            "PASIVO NO CORRIENTE": {
-                "DEUDAS COMERCIALES": {
-                    "Deudas Comerciales": {}
-                },
-                "DEUDAS DIVERSAS": {
-                    "Deudas Diversas": {}
-                },
-                "DEUDAS FINANCIERAS": {
-                    "Deudas Financieras": {}
-                },
-                "PREVISIONES NO CORRIENTES": {
-                    "Previsiones No Corrientes": {}
-                }
-            },
-            "root_type": "Liability"
-        },
-        "PATRIMONIO": {
-            "AJUSTES AL PATRIMONIO": {
-                "AJUSTES PATRIMONIO (H)": {
-                    "Revaluaciones fiscales": {
-                        "account_type": "Equity"
-                    },
-                    "Revaluaciones voluntarias": {
-                        "account_type": "Equity"
-                    }
-                }
-            },
-            "APORTE DE PROPIETARIOS/SOCIOS": {
-                "APORTES A CAPITALIZAR": {},
-                "CAPITAL": {
-                    "Capital Integrado": {
-                        "account_type": "Equity"
-                    }
-                }
-            },
-            "GANANCIAS RETENIDAS": {
-                "RESERVAS": {
-                    "P\u00e9rdidas y Ganancias": {
-                        "account_type": "Equity"
-                    },
-                    "Reservas Legales": {
-                        "account_type": "Equity"
-                    },
-                    "Reservas Voluntarias": {
-                        "account_type": "Equity"
-                    }
-                },
-                "RESULTADOS ACUMULADOS": {
-                    "Dividendos provisorios": {
-                        "account_type": "Equity"
-                    },
-                    "Resultados del ejercicio": {
-                        "account_type": "Equity"
-                    }
-                }
-            },
-            "root_type": "Asset"
-        },
-        "PERDIDAS": {
-            "AMORTIZACIONES": {
-                "Amortizaciones": {}
-            },
-            "COSTO DE LO VENDIDO": {
-                "Costo de Mercader\u00edas": {},
-                "Costo de Venta de Bienes de Uso": {},
-                "Costos de lo vendido": {}
-            },
-            "GASTOS DE ADMINISTRACION Y VENTAS": {
-                "Alquileres": {},
-                "Cargas Sociales": {},
-                "Combustible": {},
-                "Comunicaciones y Servicios Telef\u00f3nicos": {},
-                "Energ\u00eda El\u00e9ctrica y Aguas Corrientes": {},
-                "Fletes": {},
-                "Gastos Varios (def)": {},
-                "Honorarios Profesionales": {},
-                "Mantenimiento Veh\u00edculos": {},
-                "Papeler\u00eda": {},
-                "Publicidad": {},
-                "Representaci\u00f3n": {},
-                "Seguros": {},
-                "Servicios Contratados": {},
-                "Sueldos y Jornales": {}
-            },
-            "GASTOS FINANCIEROS": {
-                "Descuentos Concedidos": {},
-                "Diferencias de Cambio perdidas": {},
-                "Intereses y Gastos Bancarios": {},
-                "Multas y Recargos Fiscales": {}
-            },
-            "OBLIGACIONES TRIBUTARIAS": {
-                "Contribuciones": {},
-                "IVA x VENTAS": {
-                    "IVA ventas 10%": {
-                        "account_type": "Tax"
-                    },
-                    "IVA ventas 22%": {
-                        "account_type": "Tax"
-                    }
-                },
-                "Otros": {},
-                "Retenciones": {}
-            },
-            "root_type": "Expense"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ve_ve_chart_template_amd.json

@@ -1,612 +0,0 @@
-{
-    "country_code": "ve",
-    "name": "Venezuelan - Chart of Accounts",
-    "tree": {
-        "ACTIVO": {
-            "ACTIVO CIRCULANTE": {
-                "DOCUMENTOS Y CUENTAS  POR COBRAR": {
-                    "0TRAS CUENTAS POR COBRAR": {
-                        "0TRAS CUENTAS X COBRAR OTROS DEUDORES": {
-                            "account_type": "Receivable"
-                        },
-                        "ADELANTO A PROVEEDORES": {},
-                        "DEPOSITOS VARIOS": {},
-                        "ENTES GUBERNAMENTALES": {},
-                        "RECLAMO AL SEGURO": {},
-                        "TRANSFERENCIAS BANCARIAS": {}
-                    },
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {
-                        "ACCESORIOS AMD COMPUTADORAS,C.A.": {},
-                        "AMD COMPUTER SHOP, C.A.": {},
-                        "COMERCIALIZADORA JGV 3000, C.A.": {},
-                        "COMERCIALIZADORA LVG ELECTRONIC, C.A.": {},
-                        "COMERCIALIZADORA M321,C.A.": {}
-                    },
-                    "CUENTAS POR COBRAR ACCIONISTAS": {
-                        "CUENTAS POR PAGAR SOCIOS": {
-                            "account_type": "Payable"
-                        }
-                    },
-                    "CUENTAS POR COBRAR EMPLEADOS": {
-                        "CUENTAS POR COBRAR CLIENTES": {
-                            "account_type": "Receivable"
-                        },
-                        "CUENTAS POR COBRAR SOCIOS": {
-                            "account_type": "Receivable"
-                        },
-                        "PRESTAMOS PERSONALES": {},
-                        "SEGURO DE VEHICULOS": {},
-                        "UTILIDADES": {},
-                        "VACACIONES": {},
-                        "VIATICOS VENDEDORES": {}
-                    },
-                    "CUENTAS POR COBRAR EXTERIOR": {},
-                    "CUENTAS POR COBRAR NACIONALES": {
-                        "COBRO ANTICIPO CLIENTES": {},
-                        "CUENTAS POR COBRAR CLIENTES": {
-                            "account_type": "Receivable"
-                        },
-                        "CUENTAS POR COBRAR DETALLISTA": {
-                            "account_type": "Receivable"
-                        },
-                        "CUENTAS POR COBRAR MAYORISTA": {
-                            "account_type": "Receivable"
-                        }
-                    },
-                    "EFECTOS POR COBRAR": {
-                        "EFECTOS POR COBRAR NACIONALES": {
-                            "account_type": "Receivable"
-                        }
-                    },
-                    "INTERESES POR COBRAR": {},
-                    "PROVINCION INCOBRABLES NACIONAL": {
-                        "PROVINCION INCOBRABLES EXTERIOR": {},
-                        "PROVISION INCOBRALES NACIONALES": {}
-                    }
-                },
-                "EFECTIVO Y VALORES NEGOCIABLES": {
-                    "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
-                        "BANCO MERCANTIL COMMERCEBANK": {
-                            "account_type": "Cash"
-                        }
-                    },
-                    "BANCOS E INTITUCIONES FINANCIERAS": {
-                        "BANCO BANESCO": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO BANPLUS": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO BOLIVAR": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO CORP BANCA": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO DE VENEZUELA": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO EXTERIOR": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO FONDO COMUN": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO MERCANTIL": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO PROVINCIAL": {
-                            "account_type": "Cash"
-                        },
-                        "BANESCO BANCO UNIVERSAL": {
-                            "account_type": "Cash"
-                        }
-                    },
-                    "CAJAS": {
-                        "CAJA CHICA": {},
-                        "CAJA GENERAL": {},
-                        "CAJA PRINCIPAL": {},
-                        "FONDO A DEPOSITAR": {}
-                    },
-                    "INVERSIONES A CORTO PLAZO": {
-                        "INVERSIONES EN BONOS M.E.": {},
-                        "INVERSIONES EN BONOS M.N.": {},
-                        "INVERSIONES TEMPORALES": {},
-                        "PAPELES COMERCIALES": {}
-                    }
-                },
-                "GASTOS OPERACIONALES": {
-                    "GASTOS PREPAGADOS OPERATIVOS": {
-                        "ALQUILERES": {},
-                        "PUBLICIDAD": {},
-                        "SEGURO H.C.M.": {},
-                        "SEGURO PREPAGADOS": {}
-                    }
-                },
-                "IMPUESTOS PAGADOS POR ANTICIPADOS": {
-                    "IMPUESTOS": {
-                        "I.S.L.R RETENIDO": {},
-                        "I.S.L.R. DECLARACION ESTIMADAS": {},
-                        "I.V.A. CREDITO FISCAL": {},
-                        "I.V.A. CREDITO FISCAL IMPORTACION": {},
-                        "I.V.A. RETENIDO": {},
-                        "PATENTE  MUNICIPAL ESTIMADA": {}
-                    }
-                },
-                "INVENTARIOS": {
-                    "INVENTARIO EN TRANSITO": {
-                        "MERCANCIA EN TRANSITOS": {}
-                    },
-                    "INVENTARIOS DE MERCANCIA": {
-                        "INVENTARIO FINAL": {},
-                        "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR": {},
-                        "INVENTARIOS DE MERCANCIA EXTERIOR": {},
-                        "INVENTARIOS DE MERCANCIA NACIONAL": {}
-                    }
-                }
-            },
-            "ACTIVO LARGO PLAZO": {
-                "ACTIVO FIJO NETO": {
-                    "ACTIVO FIJO": {
-                        "INMUEBLES COSTO ORIGINAL": {},
-                        "LICENCIA & SOFWARE COSTO ORIGINAL": {},
-                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
-                        "MUEBLES Y ENSERES COSTO ORIGINAL": {},
-                        "TERRENO COSTO ORIGINAL": {},
-                        "VEHICULOS COSTO ORIGINAL": {}
-                    },
-                    "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
-                        "INMUEBLES COSTO ORIGINAL": {},
-                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {},
-                        "MEJORAS A PROPIEDAD COSTO ORIGINAL": {},
-                        "MUEBLES Y ENSERES COSTO ORIGINAL": {},
-                        "TERRENOS COSTO ORIGINAL": {},
-                        "VEHICULOS COSTO ORIGINAL": {}
-                    }
-                },
-                "CARGOS DIFERIDOS": {
-                    "CARGOS DIFERIDOS": {
-                        "GASTOS DE CONSTITUCION": {},
-                        "MARCA DE FABRICA": {},
-                        "OTRAS CUENTAS POR COBRAR": {
-                            "account_type": "Receivable"
-                        }
-                    }
-                },
-                "IMPUESTOS DIFERIDOS": {
-                    "IMPUESTOS DIFERIDOS I.S.L.R": {
-                        "IMPUESTOS DIFERIDOS I.S.L.R": {}
-                    }
-                },
-                "INVERSIONES LARGO PLAZO": {
-                    "TITULOS DE VALORES": {
-                        "BONOS TITULOS": {},
-                        "INVERSIONES EN BONOS M.N.": {},
-                        "INVERSIONES PERMANENTES": {}
-                    }
-                },
-                "OTROS ACTIVOS": {
-                    "OTROS ACTIVOS": {
-                        "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {},
-                        "DEPOSITOS GARANTIA BANCOS": {},
-                        "DEPOSITOS GARANTIA PROVEEDORES": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "COSTO": {
-            "COSTO DE VENTAS": {
-                "COSTO DE VENTAS": {
-                    "COSTO DE VENTAS": {
-                        "COSTO DE VENTAS": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "CUENTAS DE ORDEN": {
-            "CUENTAS DE ORDEN": {
-                "CUENTAS DE ORDEN DEUDORAS": {
-                    "CUENTAS DE ORDEN DEUDORAS": {
-                        "CARTAS DE CREDITOS": {},
-                        "MERCANCIAS EN CONSIGNACION": {}
-                    }
-                }
-            },
-            "CUENTAS DE ORDEN ACREEDORAS": {
-                "CUENTAS DE ORDEN ACREEDORAS": {
-                    "CUENTAS DE ORDEN ACREEDORAS": {
-                        "MERCANCIA EN CONSIGNACION P. COMPRA0": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "GASTOS": {
-            "GASTOS OPERATIVOS": {
-                "DEPRECIACION Y AMORTIZACION": {
-                    "AMORTIZACION": {
-                        "SEGUROS": {}
-                    },
-                    "DEPRECIACION": {
-                        "INMUEBLES": {},
-                        "LICENCIA & SOFTWARE": {},
-                        "MAQUINARIAS Y EQUIPOS": {},
-                        "MEJORAS A PROPIEDAD": {},
-                        "MUEBLES Y ENSERES": {},
-                        "VEHICULOS": {}
-                    }
-                },
-                "GASTOS COMERCIALIZACION": {
-                    "GASTOS DE DISTRIBUCION": {
-                        "ACTIVIDADES REGIONALES": {},
-                        "CUENTAS INCOBRABLES NACIONALES": {},
-                        "DISTRIBUCION Y REPARTO LOCALES": {},
-                        "EVENTOS ESPECIALES": {},
-                        "MATERIALES PROMOCIONALES": {},
-                        "MEDIOS": {},
-                        "PATENTE INDUSTRIA Y COMERCIO": {},
-                        "PRODUCCION MATERIAL P.O.P.": {},
-                        "PROMOCIONES": {},
-                        "PUBLICIDAD": {},
-                        "TRANSPORTE Y FLETES": {}
-                    }
-                },
-                "GASTOS DE PERSONAL": {
-                    "GASTOS PERSONAL": {
-                        "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {},
-                        "BENEFICIOS BECAS": {},
-                        "BENEFICIOS COMEDOR": {},
-                        "BENEFICIOS SERVICIOS MEDICOS": {},
-                        "BENEFICIOS UNIFORMES": {},
-                        "BONIFICACION UNICA ESPECIAL": {},
-                        "BONO VACACIONAL": {},
-                        "COMISION AL PERSONAL": {},
-                        "CONTRIBUCIONES F.A.O.V.": {},
-                        "CONTRIBUCIONES I.N.C.E.S.": {},
-                        "CONTRIBUCIONES I.V.S.S.": {},
-                        "GASTOS PERSONAL CONTRATADO": {},
-                        "GASTOS PERSONAL PASANTE": {},
-                        "GASTOS PERSONAL TRANSFERIDOSR": {},
-                        "HORAS EXTRAORDINARIAS": {},
-                        "HORAS EXTRAS": {},
-                        "INTERESES S/PRESTACIONES SOCIALES": {},
-                        "LOCTI": {},
-                        "LOPCYMAT": {},
-                        "PRESTACIONES SOCIALES": {},
-                        "PRIMA POR RENDIMIENTO": {},
-                        "PROGRAMA DE ALIMENTACION EMPLEADOS": {},
-                        "SEGURO H.C.M.": {},
-                        "SUELDOS DIRECTIVOS": {},
-                        "SUELDOS EMPLEADOS": {},
-                        "TRANSPORTE Y ALIMENTACION": {},
-                        "UTILIDADES": {},
-                        "VACACIONES": {},
-                        "VIATICOS Y GASTOS DE REPRESENTACION": {}
-                    }
-                },
-                "GASTOS GENERALES": {
-                    "GASTOS GENERALES": {
-                        "AGUA POTABLE Y REFRIGERIO": {},
-                        "AJUSTE DE INVENTARIOS DONADOS": {},
-                        "AJUSTE DE INVENTARIOS OBSOLETOS": {},
-                        "ALQUILER DE LOCALES": {},
-                        "ARTICULOS DE OFICINA": {},
-                        "ASEO URBANO": {},
-                        "ASEO Y LIMPIEZA": {},
-                        "AVERIAS-PRODUCTOS": {},
-                        "BONIFICACION UNICA ESPECIAL": {},
-                        "COMBUSTIBLES Y LUBRICANTES": {},
-                        "COMIDAS, VIAJES Y TRASLADOS": {},
-                        "CONDOMINIOS": {},
-                        "CONVENSION  DE COMERCIALIZACION": {},
-                        "DERECHO DE FRENTE": {},
-                        "ENERGIA ELECTRICA": {},
-                        "EQUIPOS Y EVENTOS DEPOSRTIVOS": {},
-                        "ESTACIONAMINETO": {},
-                        "FLETES Y TRANSPORTES": {},
-                        "FOTOCOPIADO": {},
-                        "GASTOS DE I.S.L.R.": {},
-                        "GASTOS DE REPRESENTACION": {},
-                        "GASTOS DE SISTEMAS": {},
-                        "HONORARIOS PROFESIONALES": {},
-                        "HOSPEDAJE": {},
-                        "MANTENIMIENTOS": {},
-                        "OBSEQUIOS": {},
-                        "PARTIDAS NO DEDUCIBLES": {},
-                        "PASAJE EXTERIOR NO DEDUCIBLE": {},
-                        "PASAJES LOCALES Y EXT.DEDUCIBLES": {},
-                        "RELACIONES INDUSTRIALES": {},
-                        "REPARACIONES": {},
-                        "REPAROS": {},
-                        "SEGUROS": {},
-                        "SERVICIOS CONTRATADOS A TERCEROS": {},
-                        "SERVICIOS DE PUBLICIDAD": {},
-                        "SERVICIOS PUBLICOS": {},
-                        "SUMINISTROS DE EQUIPOS DE OFICINA": {},
-                        "TELEFONOS Y TELEGRAFOS": {},
-                        "TRAMITES DE SOLVENCIAS": {},
-                        "TRAMITES LEGALES": {},
-                        "UTILES DE LIMPIEZA": {},
-                        "VIATICOS DEDUCIBLES": {},
-                        "VIATICOS NO DEDUCIBLES": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "INGRESOS": {
-            "INGRESOS OPERACIONALES": {
-                "INGRESOS OPERACIONALES": {
-                    "DESCUENTOS Y DEVOLUCION EN VENTAS": {
-                        "DESCUENTOS EN VENTAS": {},
-                        "DEVOLUCIONES EN VENTAS": {}
-                    },
-                    "INGRESOS POR SERVICIOS": {
-                        "INGRESOS POR SERVICIOS": {}
-                    },
-                    "VENTAS": {
-                        "VENTAS EXPORTACION": {},
-                        "VENTAS INMUEBLES": {},
-                        "VENTAS NACIONALES AL DETAL": {},
-                        "VENTAS NACIONALES AL MAYOR": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "OTROS INGRESOS (EGRESOS)": {
-            "EGRESOS": {
-                "GASTOS FINANCIEROS": {
-                    "EGRESOS NO GRAVABLES": {
-                        "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
-                    },
-                    "GASTOS FINANCIEROS": {
-                        "COMISIONES TICKET DE ALIMENTACION": {},
-                        "COMSIONES Y GASTOS BANCARIOS": {},
-                        "INTERESES BANCOS NACIONALES": {},
-                        "OTROS EGRESOS": {}
-                    },
-                    "OTROS EGRESOS": {
-                        "AJUSTE DE A\u00d1OS ANTERIORES": {},
-                        "FLUCTUACION CAMBIARIA NO REALIZADAS": {},
-                        "INTERESES S/PRESTACIONES SOCIALES": {},
-                        "PERDIDA POR ROBO DE INVENTARIO": {},
-                        "PERDIDAS EN DIFERENCIAL CAMBIARIO": {},
-                        "PERDIDAS EN INVERSIONES DE BONOS P.": {},
-                        "PERDIDAS EN VENTAS ACTIVOS FIJOS": {},
-                        "PERDIDAS EN VENTAS DE INVERSIONES": {}
-                    }
-                }
-            },
-            "OTROS INGRESOS": {
-                "OTROS INGRESOS": {
-                    "INGRESOS FINANCIEROS": {
-                        "INTERESES DE BANCOS EXTRANJEROS": {},
-                        "INTERESES DE BANCOS NACIONALES": {},
-                        "OTROS INGRESOS FINANCIEROS": {}
-                    },
-                    "OTROS INGRESOS": {
-                        "AJUSTES A\u00d1OS ANTERIORES": {},
-                        "GANANCIAS EN DIFERENCIAL CAMBIARIO": {},
-                        "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {},
-                        "GANANCIAS EN VENTAS DE INVERSIONES": {},
-                        "INTERESES VARIOS": {},
-                        "OTROS INGRESOS": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "PASIVO": {
-            "OTROS PASIVOS A CORTO PLAZO": {
-                "OTROS PASIVOS A CORTO PLAZO": {
-                    "OTROS PASIVOS A CORTO PLAZO": {
-                        "PASIVOS A  CORTO PLAZO": {}
-                    }
-                }
-            },
-            "PASIVO A LARGO PLAZO": {
-                "ACUMULACIONES PARA INDEMNIZ. LABORALES": {
-                    "ACUMULACIONES PARA INDEMNIZ.LABORALES": {
-                        "INDEMNIZACIONES DOBLES": {},
-                        "INDEMNIZACIONES SENCILLAS": {}
-                    }
-                },
-                "OTROS PASIVOS A LARGO PLAZO": {
-                    "OTROS PASIVOS A LARGO PLAZO": {
-                        "OTROS PASIVOS A LARGO PLAZO": {}
-                    }
-                },
-                "PASIVOS FINANCIEROS A LARGO PLAZO": {
-                    "PASIVOS FINANCIEROS A LARGO PLAZO": {
-                        "PASIVOS FINANCIEROS A LARGO PLAZO": {}
-                    }
-                },
-                "PASIVOS INTERCOMPA\u00d1IAS": {
-                    "PASIVOS INTERCOMPA\u00d1IAS": {
-                        "PASIVOS INTERCOMPA\u00d1IAS": {}
-                    }
-                }
-            },
-            "PASIVOA CORTO PLAZO": {
-                "ACUMULACIONES LABORALES": {
-                    "ACUMULACIONES LABORALES": {
-                        "F.A.O.V APORTES EMPLEADOS": {},
-                        "FONDO DE AHORRO": {},
-                        "FONDO FIDEICOMISO": {},
-                        "I.N.C.E.S APORTES EMPLEADOS": {},
-                        "I.V.S.S APORTES EMPLEADOS": {}
-                    }
-                },
-                "DIVIDENDO POR PAGAR": {
-                    "DIVIDENDO POR PAGAR": {
-                        "DIVDENDO POR COBRAR NO COBRADOS": {
-                            "account_type": "Receivable"
-                        },
-                        "DIVIDENDO POR PAGAR VIGENTES": {
-                            "account_type": "Payable"
-                        }
-                    }
-                },
-                "DOCUMENTOS Y CUENTAS POR PAGAR": {
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {
-                        "ACCESORIOS AMD COMPUTADORAS,C.A.": {},
-                        "AMD COMPUTER SHOP, C.A.": {},
-                        "COMERCIALIZADORA JGV 3000, C.A.": {},
-                        "COMERCIALIZADORA LVG ELECTRONIC, C.A.": {},
-                        "COMERCIALIZADORA M321,C.A.": {}
-                    },
-                    "CUENTAS POR PAGAR ACCIONISTAS": {
-                        "CUENTAS POR PAGAR SOCIOS": {
-                            "account_type": "Payable"
-                        }
-                    },
-                    "PROVEEDORES EXTRANJEROS": {
-                        "MICRO INFORMATICA 11C": {},
-                        "STARREC GROUP USA,INC": {},
-                        "T.W.C. COMPUTER, INC.": {}
-                    },
-                    "PROVEEDORES OCASIONALES": {
-                        "CUENTAS POR PAGAR PROVEEDORES": {
-                            "account_type": "Payable"
-                        }
-                    }
-                },
-                "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
-                    "CONTRIBUCIONES": {
-                        "F.A.O.V APORTE EMPRESA": {},
-                        "I.N.C.E.S APORTE EMPRESA": {},
-                        "I.V.S.S APORTE EMPRESA": {}
-                    },
-                    "OTRAS ACUMULACIONES": {
-                        "ADELANTO DE CLIENTES": {},
-                        "ALQUILERES": {},
-                        "BONIFICACION ACCIDENTAL UNICA": {},
-                        "BONO VACACIONAL": {},
-                        "COMISIONES": {},
-                        "CONVESION DE COMERCIALIZACION": {},
-                        "IMPUESTOS POR PAGAR": {
-                            "account_type": "Payable"
-                        },
-                        "INTERESES S/PRESTACIONES SOCIALES": {},
-                        "L.O.P.T.I.": {},
-                        "NOMINA POR PAGAR": {
-                            "account_type": "Payable"
-                        },
-                        "POLIZA DE SEGURO POR PAGAR": {
-                            "account_type": "Payable"
-                        },
-                        "PRESTACIONES SOCIALES": {},
-                        "PROGRAMA DE ALIMENTACION": {},
-                        "PUBLICIDAD Y PROPAGANDA": {},
-                        "TARJETA CORPORATIVA": {},
-                        "UTILIDADES": {},
-                        "VACACIONES": {}
-                    },
-                    "RETENCIONES E IMPUESTOS POR PAGAR": {
-                        "I.V.A DEBITO FISCAL": {},
-                        "I.V.A.RETENIDO EN COMPRAS": {},
-                        "RETENCIONES I.S.L.R. EMPLEADOS": {},
-                        "RETENCIONES I.S.L.R. PROVEEDORES": {}
-                    },
-                    "RETENCIONES VARIAS": {
-                        "EMBARGO DE SUELDO": {},
-                        "PRESTAMOS SOBRE FIDEICOMISO": {},
-                        "SINDICATOS": {}
-                    }
-                },
-                "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
-                    "I.S.L.R. ACUMULADOS GASTOS": {
-                        "DECLARACION ESTIMADAS": {},
-                        "I.S.L.R. ACUMULADOS GASTOS": {},
-                        "RAR AJUSTE INICIAL POR INFLACION": {}
-                    }
-                },
-                "PASIVOS FINACIEROS A CORTO PLAZO": {
-                    "PASIVOS FINANCIEROS A CORTO PLAZO": {
-                        "BANCO BANESCO": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO EXTRANJERO": {
-                            "account_type": "Cash"
-                        },
-                        "BANCO MERCANTIL": {
-                            "account_type": "Cash"
-                        }
-                    }
-                },
-                "RESERVAS": {
-                    "RESERVAS": {
-                        "RESERVAS FINANCIERAS": {},
-                        "RESERVAS FISCALES": {},
-                        "RESERVAS OPERATIVAS": {}
-                    }
-                }
-            },
-            "root_type": ""
-        },
-        "PATRIMONIO": {
-            "CAPITAL SOCIAL": {
-                "ACCIONES EN TESORERIA": {
-                    "ACCIONES EN TESORERIA": {
-                        "ACCIONES EN TESORERIA": {},
-                        "ACTUALIZACION DE VALOR": {}
-                    }
-                },
-                "CAPITAL SOCIAL PAGADO": {
-                    "CAPITAL SOCIAL PAGADO": {
-                        "ACTUALIZACION DEL VALOR": {},
-                        "CAPITAL SOCIAL PAGADO": {},
-                        "CAPITAL SUSCRITO POR COPBAR": {}
-                    }
-                }
-            },
-            "GANANCIAS Y PERDIDAS": {
-                "GANACIAS Y PERDIDAS": {
-                    "GANACIAS Y PERDIDAS": {
-                        "REI EJERCICIO": {}
-                    }
-                }
-            },
-            "RESERVA DE CAPITAL": {
-                "OTRAS RESERVAS": {
-                    "OTRAS RESERVAS": {
-                        "ACTUALIZACION DEL VALOR": {},
-                        "VALOR ORIGINAL": {}
-                    }
-                },
-                "RESERVA LEGAL": {
-                    "RESERVA LEGAL": {
-                        "ACTUALIZACION DE VALOR": {},
-                        "VALOR ORIGINAL RESERVA LEGAL": {}
-                    }
-                }
-            },
-            "SUPERAVIT": {
-                "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
-                    "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
-                        "RETAM INVERSIONES": {},
-                        "RETAM-ACTIVOS": {},
-                        "RETAM-INVENTARIOS": {}
-                    }
-                },
-                "SUPERAVIT GANADO": {
-                    "RESULTADO POR EXPOS. A LA INFLACION": {
-                        "ACTUALIZACION DEL PATRIMONIO": {},
-                        "EXCLUSIONES FISCALES": {},
-                        "REAJUSTE POR INFLACION": {},
-                        "REI-ACUMULADOS": {},
-                        "REI-EJERCICIO": {}
-                    },
-                    "SUPERAVIT OPERATIVO": {
-                        "UTILIDADES DEL EJERCICIO": {},
-                        "UTILIDADES NO DISTRIBUIDAS": {}
-                    }
-                }
-            },
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json

@@ -1,467 +0,0 @@
-{
-    "country_code": "ae",
-    "name": "U.A.E - Chart of Accounts",
-    "tree": {
-        "Assets": {
-            "Current Assets": {
-                "Accounts Receivable": {
-                    "Corporate Credit Cards": {
-                        "account_type": "Receivable"
-                    },
-                    "Other Receivable": {
-                        "Accrued Rebates Due from Suppliers": {
-                            "account_type": "Receivable"
-                        },
-                        "Accrued Income from Suppliers": {
-                            "account_type": "Receivable"
-                        },
-                        "Other Debtors": {
-                            "account_type": "Receivable"
-                        },
-                        "account_type": "Receivable"
-                    },
-                    "Post Dated Cheques Received": {
-                        "account_type": "Receivable"
-                    },
-                    "Staff Receivable": {
-                        "account_type": "Receivable"
-                    },
-                    "Trade Receivable": {
-                        "account_type": "Receivable"
-                    },
-                    "Trade in Opening Fees": {
-                        "account_type": "Receivable"
-                    },
-                    "account_type": "Receivable"
-                },
-                "Cash in Hand & Banks": {
-                    "Banks": {
-                        "Bank Margin On LC & LG": {},
-                        "Banks Blocked Deposits": {},
-                        "Banks Call Deposit Accounts": {},
-                        "Banks Current Accounts": {
-                            "account_type": "Bank"
-                        },
-                        "account_type": "Bank"
-                    },
-                    "Cash in Hand": {
-                        "Cash in Safe": {
-                            "Main Safe": {
-                                "account_type": "Cash"
-                            },
-                            "Main Safe - Foreign Currency": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "Petty Cash": {
-                            "Petty Cash - Administration": {
-                                "account_type": "Cash"
-                            },
-                            "Petty Cash - Others": {
-                                "account_type": "Cash"
-                            }
-                        },
-                        "account_type": "Cash"
-                    },
-                    "Cash in Transit": {
-                        "Credit Cards": {
-                            "Gateway Credit Cards": {
-                                "account_type": "Bank"
-                            },
-                            "Manual Visa & Master Cards": {
-                                "account_type": "Bank"
-                            },
-                            "PayPal Account": {
-                                "account_type": "Bank"
-                            },
-                            "Visa & Master Credit Cards": {
-                                "account_type": "Bank"
-                            }
-                        }
-                    }
-                },
-                "Inventory": {
-                    "Consigned Stock": {
-                        "Handling Difference in Inventory": {},
-                        "Items Delivered to Customs on temporary Base": {}
-                    },
-                    "Stock in Hand": {
-                        "account_type": "Stock"
-                    }
-                },
-                "Preliminary and Preoperating Expenses": {
-                    "Preoperating Expenses": {}
-                },
-                "Prepayments & Deposits": {
-                    "Deposits": {
-                        "Deposit - Office Rent": {},
-                        "Deposit Others": {},
-                        "Deposit to Immigration (Visa)": {},
-                        "Deposits - Customs": {}
-                    },
-                    "Prepaid Taxes": {
-                        "Sales Taxes Receivables": {},
-                        "Withholding Tax Receivables": {}
-                    },
-                    "Prepayments": {
-                        "Other Prepayments": {},
-                        "PrePaid Advertisement Expenses": {},
-                        "Prepaid Bank Guarantee": {},
-                        "Prepaid Consultancy Fees": {},
-                        "Prepaid Employees Housing": {},
-                        "Prepaid Finance charge for Loans": {},
-                        "Prepaid Legal Fees": {},
-                        "Prepaid License Fees": {},
-                        "Prepaid Life Insurance": {},
-                        "Prepaid Maintenance": {},
-                        "Prepaid Medical Insurance": {},
-                        "Prepaid Office Rent": {},
-                        "Prepaid Other Insurance": {},
-                        "Prepaid Schooling Fees": {},
-                        "Prepaid Site Hosting Fees": {},
-                        "Prepaid Sponsorship Fees": {}
-                    }
-                }
-            },
-            "Long Term Assets": {
-                "Fixed Assets": {
-                    "Accumulated Depreciation": {
-                        "Acc. Depreciation of Motor Vehicles": {
-                            "account_type": "Accumulated Depreciation"
-                        },
-                        "Acc. Deprn.Computer Hardware & Software": {
-                            "account_type": "Accumulated Depreciation"
-                        },
-                        "Acc.Deprn.of Furniture & Office Equipment": {
-                            "account_type": "Accumulated Depreciation"
-                        },
-                        "Amortisation on Leasehold Improvement": {
-                            "account_type": "Accumulated Depreciation"
-                        },
-                        "account_type": "Accumulated Depreciation"
-                    },
-                    "Fixed Assets (Cost Price)": {
-                        "Computer Hardware & Software": {
-                            "account_type": "Fixed Asset"
-                        },
-                        "Furniture and Equipment": {
-                            "account_type": "Fixed Asset"
-                        },
-                        "Leasehold Improvement": {},
-                        "Motor Vehicles": {
-                            "account_type": "Fixed Asset"
-                        },
-                        "Work In Progress": {},
-                        "account_type": "Fixed Asset"
-                    }
-                },
-                "Intangible Assets": {
-                    "Computer Card Renewal": {},
-                    "Disposal of Outlets": {},
-                    "Registration of Trademarks": {}
-                },
-                "Intercompany Accounts": {},
-                "Investments": {
-                    "Investments in Subsidiaries": {}
-                }
-            },
-            "root_type": "Asset"
-        },
-        "Closing And Temporary Accounts": {
-            "Closing Accounts": {
-                "Closing Account": {}
-            },
-            "root_type": "Liability"
-        },
-        "Expenses": {
-            "Commercial Expenses": {
-                "Consultancy Fees": {},
-                "Provision for Doubtful Debts": {}
-            },
-            "Cost of Sale": {
-                "Cost Of Goods Sold": {
-                    "Cost Of Goods Sold I/C Sales": {},
-                    "Cost of Goods Sold in Trading": {
-                        "account_type": "Cost of Goods Sold"
-                    },
-                    "account_type": "Cost of Goods Sold"
-                },
-                "Expenses Included In Valuation": {
-                    "account_type": "Expenses Included In Valuation"
-                },
-                "Stock Adjustment": {
-                    "account_type": "Stock Adjustment"
-                }
-            },
-            "Depreciation": {
-                "Depreciation & Amortization": {
-                    "Amortization on Leasehold Improvement": {},
-                    "Depreciation Of Computer Hard & Soft": {
-                        "account_type": "Depreciation"
-                    },
-                    "Depreciation Of Furniture & Office Equipment\n\t\t\t": {
-                        "account_type": "Depreciation"
-                    },
-                    "Depreciation Of Motor Vehicles": {
-                        "account_type": "Depreciation"
-                    }
-                }
-            },
-            "Direct Expenses": {
-                "Financial Charges": {
-                    "Air Miles Card Charges": {},
-                    "Amex Credit Cards Charges": {},
-                    "Bank Finance & Loan Charges": {},
-                    "Credit Card Charges": {},
-                    "Credit Card Swipe Charges": {},
-                    "PayPal Charges": {}
-                }
-            },
-            "MISC Charges": {
-                "Other Charges": {
-                    "Capital Loss": {
-                        "Disposal of Business Branch": {},
-                        "Loss On Fixed Assets Disposal": {},
-                        "Loss on Difference on Exchange": {}
-                    },
-                    "Other Non Operating Exp": {
-                        "Other Non Operating Expenses": {}
-                    },
-                    "Previous Year Adjustments": {
-                        "Previous Year Adjustments Account": {}
-                    },
-                    "Royalty Fees": {
-                        "Royalty to Parent Co.": {}
-                    },
-                    "Tax / Zakat Expenses": {
-                        "Income Tax": {
-                            "account_type": "Tax"
-                        },
-                        "Zakat": {},
-                        "account_type": "Tax"
-                    }
-                }
-            },
-            "Share Resources": {
-                "Share Resource Expenses Account": {}
-            },
-            "Store Operating Expenses": {
-                "Selling, General & Admin Expenses": {
-                    "Advertising Expenses": {
-                        "Other - Advertising Expenses": {}
-                    },
-                    "Bank & Finance Charges": {
-                        "Other Bank Charges": {}
-                    },
-                    "Communications": {
-                        "Courier": {},
-                        "Others - Communication": {},
-                        "Telephone": {},
-                        "Web Site Hosting Fees": {}
-                    },
-                    "Office & Various Expenses": {
-                        "Cleaning": {},
-                        "Conveyance Expenses": {},
-                        "Gifts & Donations": {},
-                        "Insurance": {},
-                        "Kitchen and Buffet Expenses": {},
-                        "Maintenance": {},
-                        "Others - Office Various Expenses": {},
-                        "Security & Guard": {},
-                        "Stationary From Suppliers": {},
-                        "Stationary Out Of Stock": {},
-                        "Subscriptions": {},
-                        "Training": {},
-                        "Vehicle Expenses": {}
-                    },
-                    "Personnel Cost": {
-                        "Basic Salary": {},
-                        "End Of Service Indemnity": {},
-                        "Housing Allowance": {},
-                        "Leave Salary": {},
-                        "Leave Ticket": {},
-                        "Life Insurance": {},
-                        "Medical Insurance": {},
-                        "Personnel Cost Others": {},
-                        "Sales Commission": {},
-                        "Staff School Allowances": {},
-                        "Transportation Allowance": {},
-                        "Uniform": {},
-                        "Visa Expenses": {}
-                    },
-                    "Professional & Legal Fees": {
-                        "Audit Fees": {},
-                        "Legal fees": {},
-                        "Others - Professional Fees": {},
-                        "Sponsorship Fees": {},
-                        "Trade License Fees": {}
-                    },
-                    "Provision & Write Off": {
-                        "Amortisation of Preoperating Expenses": {},
-                        "Cash Shortage": {},
-                        "Others - Provision & Write off": {},
-                        "Write Off Inventory": {},
-                        "Write Off Receivables & Payables": {}
-                    },
-                    "Rent Expenses": {
-                        "Office Rent": {},
-                        "Warehouse Rent": {}
-                    },
-                    "Travel Expenses": {
-                        "Air tickets": {},
-                        "Hotel": {},
-                        "Meals": {},
-                        "Others": {},
-                        "Per Diem": {}
-                    },
-                    "Utilities": {
-                        "Other Utility Cahrges": {},
-                        "Water & Electricity": {}
-                    }
-                }
-            },
-            "root_type": "Expense"
-        },
-        "Liabilities": {
-            "Current Liabilities": {
-                "Accounts Payable": {
-                    "Payables": {
-                        "Advance Payable to Suppliers": {
-                            "account_type": "Payable"
-                        },
-                        "Consigned Payable": {
-                            "account_type": "Payable"
-                        },
-                        "Other Payable": {
-                            "account_type": "Payable"
-                        },
-                        "Post Dated Cheques Paid": {
-                            "account_type": "Payable"
-                        },
-                        "Staff Payable": {},
-                        "Suppliers Price Protection": {
-                            "account_type": "Payable"
-                        },
-                        "Trade Payable": {
-                            "account_type": "Payable"
-                        },
-                        "account_type": "Payable"
-                    }
-                },
-                "Accruals & Provisions": {
-                    "Accruals": {
-                        "Accrued Personnel Cost": {
-                            "Accrued - Commissions": {},
-                            "Accrued - Leave Salary": {},
-                            "Accrued - Leave Tickets": {},
-                            "Accrued - Salaries": {},
-                            "Accrued Other Personnel Cost": {},
-                            "Accrued Salaries Increment": {},
-                            "Accrued-Staff Bonus": {}
-                        }
-                    },
-                    "Accrued Expenses": {
-                        "Accrued Other Expenses": {
-                            "Accrued - Audit Fees": {},
-                            "Accrued - Office Rent": {},
-                            "Accrued - Sponsorship": {},
-                            "Accrued - Telephone": {},
-                            "Accrued - Utilities": {},
-                            "Accrued Others": {}
-                        }
-                    },
-                    "Other Current Liabilities": {
-                        "Accrued Dubai Customs": {},
-                        "Deferred income": {},
-                        "Shipping & Handling": {}
-                    },
-                    "Provisions": {
-                        "Tax Payables": {
-                            "Income Tax Payable": {},
-                            "Sales Tax Payable": {},
-                            "Withholding Tax Payable": {}
-                        }
-                    },
-                    "Short Term Loan": {}
-                },
-                "Duties and Taxes": {
-                    "account_type": "Tax",
-                    "is_group": 1
-                },
-                "Reservations & Credit Notes": {
-                    "Credit Notes": {
-                        "Credit Notes to Customers": {},
-                        "Reservations": {}
-                    }
-                },
-                "Stock Liabilities": {
-                    "Stock Received But Not Billed": {
-                        "account_type": "Stock Received But Not Billed"
-                    }
-                },
-                "Unearned Income": {}
-            },
-            "Long Term Liabilities": {
-                "Long Term Loans & Provisions": {}
-            },
-            "root_type": "Liability"
-        },
-        "Revenue": {
-            "Direct Revenue": {
-                "Other Direct Revenue": {
-                    "Other Revenue - Operating": {
-                        "Advertising Income": {},
-                        "Branding Income": {},
-                        "Early Setmt Margin from Suppliers": {},
-                        "Marketing Rebate from Suppliers": {},
-                        "Rebate from Suppliers": {},
-                        "Service Income": {},
-                        "Space Rental Income": {}
-                    }
-                }
-            },
-            "Indirect Revenue": {
-                "Other Indirect Revenue": {
-                    "Capital Gain": {},
-                    "Excess In Till": {},
-                    "Gain On Difference Of Exchange": {},
-                    "Management Consultancy Fees": {},
-                    "Other Income": {}
-                },
-                "Other Revenue - Non Operating": {
-                    "Interest Revenue": {},
-                    "Interest from FD": {},
-                    "Products Listing Fees from Suppliers": {},
-                    "Trade Opening Fees from suppliers": {}
-                }
-            },
-            "Sales": {
-                "Sales from Other Regions": {
-                    "Sales from Other Region": {}
-                },
-                "Sales of same region": {
-                    "Management Consultancy Fees 1": {},
-                    "Sales Account": {},
-                    "Sales of I/C": {}
-                }
-            },
-            "root_type": "Income"
-        },
-        "Share Holder Equity": {
-            "Capital": {
-                "Contributed Capital": {},
-                "Share Capital": {},
-                "Shareholders Current A/c": {},
-                "Sub Ordinated Loan": {},
-                "Treasury Stocks": {}
-            },
-            "Retained Earnings": {
-                "Current Year Results": {},
-                "Dividends Paid": {},
-                "Previous Years Results": {}
-            },
-            "account_type": "Equity",
-            "root_type": "Equity"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ar_chart_of_accounts.json

@@ -1,840 +0,0 @@
-{
-    "country_code": "ar", 
-    "name": "Argentina - Chart of Accounts", 
-    "tree": {
-        "ACTIVO": {
-            "ACTIVO CORRIENTE": {
-                "CAJA Y BANCOS": {
-                    "BANCOS": {
-                        "Banco de la Nacio\u0301n Argentina(ejemplo) c/c en": {
-                            "account_number": "1.1.1.02.01"
-                        }, 
-                        "Banco del exterior": {
-                            "account_number": "1.1.1.02.03"
-                        }, 
-                        "account_number": "1.1.1.02.00", 
-                        "account_type": "Bank"
-                    }, 
-                    "CAJAS": {
-                        "Caja": {
-                            "account_number": "1.1.1.01.01"
-                        }, 
-                        "Caja chica": {
-                            "account_number": "1.1.1.01.02"
-                        }, 
-                        "Caja en Moneda Extranjera": {
-                            "account_number": "1.1.1.01.03"
-                        }, 
-                        "Tarjetas - Cupones": {
-                            "account_number": "1.1.1.01.05"
-                        }, 
-                        "Valores a depositar": {
-                            "account_number": "1.1.1.01.04"
-                        }, 
-                        "account_number": "1.1.1.01.00", 
-                        "account_type": "Cash"
-                    }, 
-                    "account_number": "1.1.1.00.00"
-                }, 
-                "CRE\u0301DITOS POR VENTAS DE SERVICIOS": {
-                    "DEUDORES EN CTA. CTE": {
-                        "Deudores Morosos": {
-                            "account_number": "1.1.3.01.03", 
-                            "account_type": "Chargeable"
-                        }, 
-                        "Deudores del exterior": {
-                            "account_number": "1.1.3.01.02", 
-                            "account_type": "Receivable"
-                        }, 
-                        "Deudores en Gestio\u0301n Judicial": {
-                            "account_number": "1.1.3.01.04"
-                        }, 
-                        "Deudores locales": {
-                            "account_number": "1.1.3.01.01", 
-                            "account_type": "Receivable"
-                        }, 
-                        "account_number": "1.1.3.01.00"
-                    }, 
-                    "Documentos a cobrar por Vas. de Servicios": {
-                        "account_number": "1.1.3.02.00", 
-                        "account_type": "Receivable"
-                    }, 
-                    "Previsio\u0301n para deudores incobrables": {
-                        "account_number": "1.1.3.03.00"
-                    }, 
-                    "account_number": "1.1.3.00.00"
-                }, 
-                "INVENTARIOS": {
-                    "account_number": "1.1.6.00.00", 
-                    "account_type": "Stock", 
-                    "is_group": 1
-                }, 
-                "INVERSIONES TEMPORARIAS": {
-                    "DEPO\u0301SITOS A PLAZO FIJO": {
-                        "Depo\u0301sitos a Plazo Fijo en moneda": {
-                            "account_number": "1.1.2.02.02", 
-                            "account_type": "Receivable"
-                        }, 
-                        "Depo\u0301sitos a Plazo Fijo en pesos": {
-                            "account_number": "1.1.2.02.01", 
-                            "account_type": "Receivable"
-                        }, 
-                        "account_number": "1.1.2.02.00"
-                    }, 
-                    "INVERSIONES EN ACCIONES": {
-                        "Acciones": {
-                            "account_number": "1.1.2.01.01", 
-                            "account_type": "Receivable"
-                        }, 
-                        "account_number": "1.1.2.01.00"
-                    }, 
-                    "account_number": "1.1.2.00.00"
-                }, 
-                "OTROS ACTIVOS CORRIENTES": {
-                    "account_number": "1.1.5.00.00", 
-                    "is_group": 1
-                }, 
-                "OTROS CRE\u0301DITOS CORRIENTES": {
-                    "CRE\u0301DITOS DIVERSOS CORRIENTES": {
-                        "Anticipos a Proveedores (No cong.": {
-                            "account_number": "1.1.4.02.03", 
-                            "account_type": "Receivable"
-                        }, 
-                        "Anticipos de Sueldos": {
-                            "account_number": "1.1.4.02.04"
-                        }, 
-                        "Arrendamiento pagado por adelantado": {
-                            "account_number": "1.1.4.02.07"
-                        }, 
-                        "Cuentas Particulares Directores": {
-                            "account_number": "1.1.4.02.01"
-                        }, 
-                        "Cuentas Particulares Socios/Accionistas": {
-                            "account_number": "1.1.4.02.02"
-                        }, 
-                        "Depo\u0301sitos pendientes de acreditacio\u0301n": {
-                            "account_number": "1.1.4.02.06"
-                        }, 
-                        "Pre\u0301stamos al personal": {
-                            "account_number": "1.1.4.02.05"
-                        }, 
-                        "account_number": "1.1.4.02.00"
-                    }, 
-                    "CRE\u0301DITOS IMPOSITIVOS CORRIENTES": {
-                        "Activos por Impuesto Diferido (Ctes.)": {
-                            "account_number": "1.1.4.01.12"
-                        }, 
-                        "Anticipos Impuesto a las Ganancias": {
-                            "account_number": "1.1.4.01.01"
-                        }, 
-                        "Anticipos Impuesto a los Ingresos Brutos": {
-                            "account_number": "1.1.4.01.02"
-                        }, 
-                        "Cre\u0301ditos por quebrantos impositivos no": {
-                            "account_number": "1.1.4.01.11"
-                        }, 
-                        "IVA Cre\u0301dito Fiscal": {
-                            "account_number": "1.1.4.01.05"
-                        }, 
-                        "IVA Cre\u0301dito Fiscal Exportacio\u0301n": {
-                            "account_number": "1.1.4.01.06"
-                        }, 
-                        "IVA Saldo a Favor Te\u0301cnico": {
-                            "account_number": "1.1.4.01.07"
-                        }, 
-                        "IVA Saldo a Favor de Libre": {
-                            "account_number": "1.1.4.01.09"
-                        }, 
-                        "Percepciones y Retenciones Impto. a las Ganancias": {
-                            "account_number": "1.1.4.01.03"
-                        }, 
-                        "Percepciones y Retenciones Impto. a los": {
-                            "account_number": "1.1.4.01.04"
-                        }, 
-                        "Percepciones y Retenciones de IVA": {
-                            "account_number": "1.1.4.01.10"
-                        }, 
-                        "account_number": "1.1.4.01.00"
-                    }, 
-                    "account_number": "1.1.4.00.00"
-                }, 
-                "account_number": "1.1.0.00.00"
-            }, 
-            "ACTIVO NO CORRIENTE": {
-                "ACTIVOS INTANGIBLES": {
-                    "MARCAS Y PATENTES": {
-                        "Amortizaciones Acumuladas Marcas y": {
-                            "account_number": "1.2.3.01.03"
-                        }, 
-                        "Marcas y Patentes Actualizaciones": {
-                            "account_number": "1.2.3.01.02"
-                        }, 
-                        "Marcas y Patentes Valores Originales": {
-                            "account_number": "1.2.3.01.01"
-                        }, 
-                        "account_number": "1.2.3.01.00"
-                    }, 
-                    "account_number": "1.2.3.00.00"
-                }, 
-                "BIENES DE USO": {
-                    "HERRAMIENTAS": {
-                        "Amortizaciones Acumuladas": {
-                            "account_number": "1.2.2.09.03", 
-                            "account_type": "Depreciation"
-                        }, 
-                        "Herramientas Ajuste": {
-                            "account_number": "1.2.2.09.02"
-                        }, 
-                        "Herramientas Valores Originales": {
-                            "account_number": "1.2.2.09.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.09.00"
-                    }, 
-                    "INMUEBLES": {
-                        "Amortizaciones Acumuladas Inmuebles": {
-                            "account_number": "1.2.2.01.03", 
-                            "account_type": "Depreciation"
-                        }, 
-                        "Inmuebles Actualizaciones": {
-                            "account_number": "1.2.2.01.02"
-                        }, 
-                        "Inmuebles Valores originales": {
-                            "account_number": "1.2.2.01.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.01.00"
-                    }, 
-                    "INSTALACIONES": {
-                        "Amortizaciones Acumuladas": {
-                            "account_number": "1.2.2.08.03", 
-                            "account_type": "Depreciation"
-                        }, 
-                        "Instalaciones Ajuste": {
-                            "account_number": "1.2.2.08.02"
-                        }, 
-                        "Instalaciones Valores Originales": {
-                            "account_number": "1.2.2.08.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.08.00"
-                    }, 
-                    "MAQUINARIAS Y EQUIPOS": {
-                        "Amortizaciones Acumuladas Maquinarias": {
-                            "account_number": "1.2.2.02.03", 
-                            "account_type": "Depreciation"
-                        }, 
-                        "Maquinarias y Equipos Actualizaciones": {
-                            "account_number": "1.2.2.02.02"
-                        }, 
-                        "Maquinarias y Equipos Valores de origen": {
-                            "account_number": "1.2.2.02.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.02.00"
-                    }, 
-                    "MUEBLES Y U\u0301TILES": {
-                        "Amortizaciones Acumuladas Muebles y": {
-                            "account_number": "1.2.2.03.03", 
-                            "account_type": "Depreciation"
-                        }, 
-                        "Muebles y U\u0301tiles Actualizaciones": {
-                            "account_number": "1.2.2.03.02"
-                        }, 
-                        "Muebles y U\u0301tiles Valores de Origen": {
-                            "account_number": "1.2.2.03.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.03.00"
-                    }, 
-                    "RODADOS": {
-                        "Amortizaciones Acumuladas Rodados": {
-                            "account_number": "1.2.2.04.03", 
-                            "account_type": "Depreciation"
-                        }, 
-                        "Rodados Actualizaciones": {
-                            "account_number": "1.2.2.04.02"
-                        }, 
-                        "Rodados Valores Originales": {
-                            "account_number": "1.2.2.04.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.04.00"
-                    }, 
-                    "TERRENOS": {
-                        "Terrenos Actualizaciones": {
-                            "account_number": "1.2.2.07.02"
-                        }, 
-                        "Terrenos Valores Originales": {
-                            "account_number": "1.2.2.07.01", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1.2.2.07.00"
-                    }, 
-                    "account_number": "1.2.2.00.00"
-                }, 
-                "CRE\u0301DITOS POR VENTA DE SERVICIOS": {
-                    "DEUDORES NO CORRIENTES": {
-                        "Deudores Locales (No Ctes.)": {
-                            "account_number": "1.2.4.01.01"
-                        }, 
-                        "account_number": "1.2.4.01.00"
-                    }, 
-                    "Documentos a cobrar por Vtas. de Servicios": {
-                        "account_number": "1.2.4.02.00"
-                    }, 
-                    "account_number": "1.2.4.00.00"
-                }, 
-                "INVERSIONES PERMANENTES": {
-                    "BONOS DE DEUDA": {
-                        "Bonex": {
-                            "account_number": "1.2.1.01.02"
-                        }, 
-                        "Ti\u0301tulos Deuda Pu\u0301blica (Pesos)": {
-                            "account_number": "1.2.1.01.01", 
-                            "is_group": 1
-                        }, 
-                        "account_number": "1.2.1.01.00"
-                    }, 
-                    "DEPO\u0301SITOS A PLAZO FIJO NO": {
-                        "Depo\u0301sitos a plazo fijo en moneda": {
-                            "account_number": "1.2.1.02.02"
-                        }, 
-                        "Depo\u0301sitos a plazo fijo en pesos (no cte.)": {
-                            "account_number": "1.2.1.02.01"
-                        }, 
-                        "account_number": "1.2.1.02.00"
-                    }, 
-                    "INVERSIONES EN BIENES DEPRECIABLES": {
-                        "Amortizaciones Acumuladas Inversiones": {
-                            "account_number": "1.2.1.03.03"
-                        }, 
-                        "Inversiones en Inmuebles": {
-                            "account_number": "1.2.1.03.02"
-                        }, 
-                        "Inversiones en Inmuebles Valores": {
-                            "account_number": "1.2.1.03.01"
-                        }, 
-                        "account_number": "1.2.1.03.00"
-                    }, 
-                    "account_number": "1.2.1.00.00"
-                }, 
-                "OTROS ACTIVOS NO CORRIENTES": {
-                    "Llave de Negocio": {
-                        "account_number": "1.2.6.01.00"
-                    }, 
-                    "account_number": "1.2.6.00.00"
-                }, 
-                "OTROS CRE\u0301DITOS NO CORRIENTES": {
-                    "CRE\u0301DITOS DIVERSOS NO CORRIENTES": {
-                        "Cuentas Particulares Directores (No": {
-                            "account_number": "1.2.5.02.01"
-                        }, 
-                        "Cuentas Particulares Socios/Accionistas": {
-                            "account_number": "1.2.5.02.02"
-                        }, 
-                        "account_number": "1.2.5.02.00"
-                    }, 
-                    "CRE\u0301DITOS IMPOSITIVOS NO CORRIENTES": {
-                        "Activos por Impto. Diferido (No Ctes.)": {
-                            "account_number": "1.2.5.01.01"
-                        }, 
-                        "Cre\u0301ditos por Quebrantos Impositivos no": {
-                            "account_number": "1.2.5.01.02"
-                        }, 
-                        "account_number": "1.2.5.01.00"
-                    }, 
-                    "account_number": "1.2.5.00.00"
-                }, 
-                "account_number": "1.2.0.00.00"
-            }, 
-            "account_number": "1.0.0.00.00", 
-            "root_type": "Asset"
-        }, 
-        "EGRESOS": {
-            "EGRESOS EXTRAORDINARIOS": {
-                "Ajuste de Amortizaciones acumuladas de": {
-                    "account_number": "5.2.4.00.00"
-                }, 
-                "Ajuste del valor de los bienes": {
-                    "account_number": "5.2.3.00.00"
-                }, 
-                "Amortizaciones extraordinarias": {
-                    "account_number": "5.2.2.00.00"
-                }, 
-                "Pe\u0301rdida por venta bienes de uso": {
-                    "account_number": "5.2.1.00.00"
-                }, 
-                "account_number": "5.2.0.00.00"
-            }, 
-            "EGRESOS ORDINARIOS": {
-                "GASTOS DE ADMINISTRACIO\u0301N": {
-                    "Amortizaciones - Administracio\u0301n": {
-                        "account_number": "5.1.3.04.00"
-                    }, 
-                    "Cargas Sociales - Administracio\u0301n": {
-                        "account_number": "5.1.3.02.00"
-                    }, 
-                    "Certificaciones y Sellados": {
-                        "account_number": "5.1.3.07.00"
-                    }, 
-                    "Correspondencia - Administracio\u0301n": {
-                        "account_number": "5.1.3.11.00"
-                    }, 
-                    "Costo sobre ventas": {
-                        "account_number": "5.1.3.15.00", 
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Energi\u0301a - Administracio\u0301n": {
-                        "account_number": "5.1.3.13.00"
-                    }, 
-                    "Gastos Bancarios - Administracio\u0301n": {
-                        "account_number": "5.1.3.08.00"
-                    }, 
-                    "Gastos Varios - Administracio\u0301n": {
-                        "account_number": "5.1.3.09.00"
-                    }, 
-                    "Gastos de Valoracion": {
-                        "account_number": "5.1.3.16.00", 
-                        "account_type": "Expenses Included In Valuation"
-                    }, 
-                    "Honorarios - Administracio\u0301n": {
-                        "account_number": "5.1.3.03.00"
-                    }, 
-                    "Insumos Computacio\u0301n - Administracio\u0301n": {
-                        "account_number": "5.1.3.10.00"
-                    }, 
-                    "Libreri\u0301a y Papeleri\u0301a - Administracio\u0301n": {
-                        "account_number": "5.1.3.06.00"
-                    }, 
-                    "Mantenimiento - Administracio\u0301n": {
-                        "account_number": "5.1.3.12.00"
-                    }, 
-                    "Seguros - Administracio\u0301n": {
-                        "account_number": "5.1.3.14.00"
-                    }, 
-                    "Sueldos - Administracio\u0301n": {
-                        "account_number": "5.1.3.01.00"
-                    }, 
-                    "Via\u0301ticos - Administracio\u0301n": {
-                        "account_number": "5.1.3.05.00"
-                    }, 
-                    "account_number": "5.1.3.00.00"
-                }, 
-                "GASTOS DE COMERCIALIZACIO\u0301N": {
-                    "Amortizaciones - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.04.00"
-                    }, 
-                    "Cargas Sociales - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.02.00"
-                    }, 
-                    "Comisiones de terceros": {
-                        "account_number": "5.1.4.11.00"
-                    }, 
-                    "Descuentos otorgados a clientes": {
-                        "account_number": "5.1.4.10.00"
-                    }, 
-                    "Fletes - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.08.00"
-                    }, 
-                    "Gastos Varios - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.07.00"
-                    }, 
-                    "Honorarios - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.06.00"
-                    }, 
-                    "IVA no computable - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.09.00"
-                    }, 
-                    "Publicidad - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.03.00"
-                    }, 
-                    "Quebrantos por deudores": {
-                        "account_number": "5.1.4.12.00"
-                    }, 
-                    "Seguros - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.05.00"
-                    }, 
-                    "Sueldos - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.01.00"
-                    }, 
-                    "Via\u0301ticos - Comercializacio\u0301n": {
-                        "account_number": "5.1.4.13.00"
-                    }, 
-                    "account_number": "5.1.4.00.00"
-                }, 
-                "GASTOS DE EXPLOTACIO\u0301N": {
-                    "Amortizaciones - Explotacio\u0301n": {
-                        "account_number": "5.1.2.10.00"
-                    }, 
-                    "Cargas Sociales - Explotacio\u0301n": {
-                        "account_number": "5.1.2.02.00"
-                    }, 
-                    "Combustibles y Lubricantes - Explotacio\u0301n": {
-                        "account_number": "5.1.2.14.00"
-                    }, 
-                    "Comida del personal - Explotacio\u0301n": {
-                        "account_number": "5.1.2.08.00"
-                    }, 
-                    "Cuota me\u0301dica a cargo del empleador": {
-                        "account_number": "5.1.2.09.00"
-                    }, 
-                    "Despidos - Explotacio\u0301n": {
-                        "account_number": "5.1.2.07.00"
-                    }, 
-                    "Energi\u0301a - Explotacio\u0301n": {
-                        "account_number": "5.1.2.03.00"
-                    }, 
-                    "Fletes - Explotacio\u0301n": {
-                        "account_number": "5.1.2.16.00"
-                    }, 
-                    "Gastos de limpieza - Explotacio\u0301n": {
-                        "account_number": "5.1.2.12.00"
-                    }, 
-                    "Honorarios Profesionales - Explotacio\u0301n": {
-                        "account_number": "5.1.2.04.00"
-                    }, 
-                    "Insumos diversos - Explotacio\u0301n": {
-                        "account_number": "5.1.2.15.00"
-                    }, 
-                    "Mantenimiento - Explotacio\u0301n": {
-                        "account_number": "5.1.2.13.00"
-                    }, 
-                    "Repuestos y Reparaciones - Explotacio\u0301n": {
-                        "account_number": "5.1.2.11.00"
-                    }, 
-                    "Ropa de trabajo - Explotacio\u0301n": {
-                        "account_number": "5.1.2.05.00"
-                    }, 
-                    "Seguros - Explotacio\u0301n": {
-                        "account_number": "5.1.2.06.00"
-                    }, 
-                    "Sueldos y Jornales - Explotacio\u0301n": {
-                        "account_number": "5.1.2.01.00"
-                    }, 
-                    "account_number": "5.1.2.00.00"
-                }, 
-                "GASTOS FINANCIEROS": {
-                    "Amortizaciones Inversiones en bienes": {
-                        "account_number": "5.1.5.08.00"
-                    }, 
-                    "Diferencia de Cambio": {
-                        "account_number": "5.1.5.04.00"
-                    }, 
-                    "Diferencia de Cambio Balance en": {
-                        "account_number": "5.1.5.05.00"
-                    }, 
-                    "Intereses a Proveedores": {
-                        "account_number": "5.1.5.02.00"
-                    }, 
-                    "Intereses y Gastos bancarios": {
-                        "account_number": "5.1.5.01.00"
-                    }, 
-                    "Intereses y recargos impositivos": {
-                        "account_number": "5.1.5.03.00"
-                    }, 
-                    "R.E.C.P.A.M": {
-                        "account_number": "5.1.5.09.00"
-                    }, 
-                    "Resultado por tenencia (negativo)": {
-                        "account_number": "5.1.5.06.00"
-                    }, 
-                    "Resultado por tenencia negativo de": {
-                        "account_number": "5.1.5.10.00"
-                    }, 
-                    "account_number": "5.1.5.00.00"
-                }, 
-                "GASTOS SOBRE EXISTENCIAS": {
-                    "Ajuste de Existencia": {
-                        "account_number": "5.1.8.03.00", 
-                        "account_type": "Stock Adjustment"
-                    }, 
-                    "Costo sobre ventas": {
-                        "account_number": "5.1.8.01.00", 
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Gastos de Valoracion": {
-                        "account_number": "5.1.8.02.00", 
-                        "account_type": "Expenses Included In Valuation"
-                    }, 
-                    "account_number": "5.1.8.00.00"
-                }, 
-                "IMPUESTOS": {
-                    "Impuesto a las Ganancia Mi\u0301nima": {
-                        "account_number": "5.1.7.02.00"
-                    }, 
-                    "Impuesto a las Ganancias": {
-                        "account_number": "5.1.7.01.00"
-                    }, 
-                    "Impuesto a los Ingresos Brutos": {
-                        "account_number": "5.1.7.03.00"
-                    }, 
-                    "Impuesto s/ los De\u0301bitos y Cre\u0301ditos": {
-                        "account_number": "5.1.7.06.00"
-                    }, 
-                    "Impuestos Territoriales": {
-                        "account_number": "5.1.7.05.00"
-                    }, 
-                    "Impuestos internos y varios": {
-                        "account_number": "5.1.7.07.00"
-                    }, 
-                    "Tasa municipal": {
-                        "account_number": "5.1.7.04.00"
-                    }, 
-                    "account_number": "5.1.7.00.00"
-                }, 
-                "account_number": "5.1.0.00.00"
-            }, 
-            "account_number": "5.0.0.00.00", 
-            "root_type": "Expense"
-        }, 
-        "INGRESOS": {
-            "INGRESOS EXTRAORDINARIOS": {
-                "Otros ingresos extraordinarios": {
-                    "account_number": "4.2.3.00.00"
-                }, 
-                "Reintegro de Seguros": {
-                    "account_number": "4.2.2.00.00"
-                }, 
-                "Utilidad Venta Bienes de Uso": {
-                    "account_number": "4.2.1.00.00"
-                }, 
-                "account_number": "4.2.0.00.00"
-            }, 
-            "INGRESOS ORDINARIOS": {
-                "INGRESOS POR SERVICIOS PRESTADOS": {
-                    "Ingresos de fuente extranjera": {
-                        "account_number": "4.1.1.02.00"
-                    }, 
-                    "Ventas de Servicios": {
-                        "account_number": "4.1.1.01.00"
-                    }, 
-                    "account_number": "4.1.1.00.00"
-                }, 
-                "OTROS INGRESOS ORDINARIOS": {
-                    "account_number": "4.1.4.00.00", 
-                    "is_group": 1
-                }, 
-                "RESULTADOS FINANCIEROS Y POR": {
-                    "Diferencia tipo de cambio": {
-                        "account_number": "4.1.3.03.00"
-                    }, 
-                    "Intereses Ganados": {
-                        "account_number": "4.1.3.01.00"
-                    }, 
-                    "Resultado por Tenencia de acciones": {
-                        "account_number": "4.1.3.02.00"
-                    }, 
-                    "Resultado por tenencia (positivo)": {
-                        "account_number": "4.1.3.04.00"
-                    }, 
-                    "account_number": "4.1.3.00.00"
-                }, 
-                "account_number": "4.1.0.00.00"
-            }, 
-            "account_number": "4.0.0.00.00", 
-            "root_type": "Income"
-        }, 
-        "PASIVO": {
-            "PASIVO CORRIENTE": {
-                "CARGAS FISCALES": {
-                    "IMPUESTO A LAS GANANCIAS": {
-                        "Impuesto Ganancia Mi\u0301nima Presunta a": {
-                            "account_number": "2.1.3.03.01"
-                        }, 
-                        "Impuesto a las Ganancias a Pagar": {
-                            "account_number": "2.1.3.03.02"
-                        }, 
-                        "Pasivo por Impuesto Diferido": {
-                            "account_number": "2.1.3.03.03"
-                        }, 
-                        "Percepciones y Retenciones efectuadas": {
-                            "account_number": "2.1.3.03.04"
-                        }, 
-                        "account_number": "2.1.3.03.00"
-                    }, 
-                    "IMPUESTO AL VALOR AGREGADO": {
-                        "IVA De\u0301bito Fiscal": {
-                            "account_number": "2.1.3.01.01"
-                        }, 
-                        "IVA De\u0301bito Fiscal Sobretasa": {
-                            "account_number": "2.1.3.01.02"
-                        }, 
-                        "IVA a Pagar": {
-                            "account_number": "2.1.3.01.04"
-                        }, 
-                        "Percepciones y Retenciones efectuadas": {
-                            "account_number": "2.1.3.01.03"
-                        }, 
-                        "account_number": "2.1.3.01.00"
-                    }, 
-                    "INGRESOS BRUTOS": {
-                        "Impuesto a los Ingresos Brutos a Pagar": {
-                            "account_number": "2.1.3.02.01"
-                        }, 
-                        "Percepciones efectuadas Ingresos": {
-                            "account_number": "2.1.3.02.02"
-                        }, 
-                        "account_number": "2.1.3.02.00"
-                    }, 
-                    "account_number": "2.1.3.00.00"
-                }, 
-                "DEUDAS COMERCIALES CORRIENTES": {
-                    "ACREEDORES": {
-                        "Acreedores Locales (Ctes.)": {
-                            "account_number": "2.1.1.02.01", 
-                            "account_type": "Payable"
-                        }, 
-                        "account_number": "2.1.1.02.00"
-                    }, 
-                    "account_number": "2.1.1.00.00"
-                }, 
-                "DEUDAS FINANCIERAS": {
-                    "Pre\u0301stamo Banco de la Nacio\u0301n Argentina (Cte.)": {
-                        "account_number": "2.1.4.01.00"
-                    }, 
-                    "Pre\u0301stamo Banco de la Provincia de Bs. As.": {
-                        "account_number": "2.1.4.02.00"
-                    }, 
-                    "account_number": "2.1.4.00.00"
-                }, 
-                "INVENTARIOS POR PAGAR": {
-                    "Inventario entrante no facturado": {
-                        "account_number": "2.1.7.01.00", 
-                        "account_type": "Stock Received But Not Billed"
-                    }, 
-                    "account_number": "2.1.7.00.00"
-                }, 
-                "OTRAS DEUDAS CORRIENTES": {
-                    "Dividendos a pagar (Ctes.)": {
-                        "account_number": "2.1.5.01.00"
-                    }, 
-                    "Honorarios Directores a Pagar (Ctes.)": {
-                        "account_number": "2.1.5.02.00"
-                    }, 
-                    "account_number": "2.1.5.00.00"
-                }, 
-                "PROVISIONES": {
-                    "Provisio\u0301n para SAC": {
-                        "account_number": "2.1.6.02.00"
-                    }, 
-                    "Provisio\u0301n para despidos": {
-                        "account_number": "2.1.6.01.00"
-                    }, 
-                    "account_number": "2.1.6.00.00"
-                }, 
-                "REMUNERACIONES Y CAGAS SOCIALES": {
-                    "DEUDAS PREVISIONALES": {
-                        "ART a pagar": {
-                            "account_number": "2.1.2.02.02"
-                        }, 
-                        "Jubilaciones a pagar": {
-                            "account_number": "2.1.2.02.01"
-                        }, 
-                        "Obra Social a pagar": {
-                            "account_number": "2.1.2.02.03"
-                        }, 
-                        "SAC a pagar": {
-                            "account_number": "2.1.2.02.04"
-                        }, 
-                        "Vacaciones a pagar": {
-                            "account_number": "2.1.2.02.05"
-                        }, 
-                        "account_number": "2.1.2.02.00"
-                    }, 
-                    "Sueldos y Jornales a pagar": {
-                        "account_number": "2.1.2.03.00", 
-                        "account_type": "Chargeable"
-                    }, 
-                    "account_number": "2.1.2.00.00"
-                }, 
-                "account_number": "2.1.0.00.00"
-            }, 
-            "PASIVO NO CORRIENTE": {
-                "CARGAS FISCALES NO CORRIENTES": {
-                    "Moratoria": {
-                        "account_number": "2.2.2.01.00"
-                    }, 
-                    "account_number": "2.2.2.00.00"
-                }, 
-                "DEUDAS COMERCIALES": {
-                    "ACREEDORES": {
-                        "Acreedores Locales (No Ctes.)": {
-                            "account_number": "2.2.3.01.01"
-                        }, 
-                        "account_number": "2.2.3.01.00"
-                    }, 
-                    "account_number": "2.2.3.00.00"
-                }, 
-                "DEUDAS FINANCIERAS NO CORRIENTES": {
-                    "Pre\u0301stamo Banco de la Nacio\u0301n Argentina(ejemplo) (No": {
-                        "account_number": "2.2.1.01.00"
-                    }, 
-                    "account_number": "2.2.1.00.00"
-                }, 
-                "OTRAS DEUDAS NO CORRIENTES": {
-                    "account_number": "2.2.4.00.00", 
-                    "is_group": 1
-                }, 
-                "account_number": "2.2.0.00.00"
-            }, 
-            "account_number": "2.0.0.00.00", 
-            "root_type": "Liability"
-        }, 
-        "PATRIMONIO NETO": {
-            "APORTE DE LOS PROPIETARIOS": {
-                "CAPITAL SOCIAL": {
-                    "Acciones a distribuir": {
-                        "account_number": "3.1.1.03.00"
-                    }, 
-                    "Acciones en Circulacio\u0301n": {
-                        "account_number": "3.1.1.01.00"
-                    }, 
-                    "Ajuste del Capital": {
-                        "account_number": "3.1.1.05.00"
-                    }, 
-                    "Aportes Irrevocables": {
-                        "account_number": "3.1.1.02.00"
-                    }, 
-                    "Capital": {
-                        "account_number": "3.1.1.04.00"
-                    }, 
-                    "account_number": "3.1.1.00.00"
-                }, 
-                "account_number": "3.1.0.00.00"
-            }, 
-            "RESERVAS": {
-                "Ajuste Reserva Legal": {
-                    "account_number": "3.3.4.00.00"
-                }, 
-                "Reserva Estatutaria": {
-                    "account_number": "3.3.3.00.00"
-                }, 
-                "Reserva Facultativa": {
-                    "account_number": "3.3.2.00.00"
-                }, 
-                "Reserva Legal": {
-                    "account_number": "3.3.1.00.00"
-                }, 
-                "account_number": "3.3.0.00.00"
-            }, 
-            "RESULTADOS ACUMULADOS": {
-                "A.R.E.A (G)": {
-                    "account_number": "3.4.4.00.00"
-                }, 
-                "A.R.E.A (P)": {
-                    "account_number": "3.4.3.00.00"
-                }, 
-                "Resultado Ejercicios Anteriores": {
-                    "account_number": "3.4.2.00.00"
-                }, 
-                "Resultado del Ejercicio": {
-                    "account_number": "3.4.1.00.00"
-                }, 
-                "account_number": "3.4.0.00.00"
-            }, 
-            "account_number": "3.0.0.00.00", 
-            "root_type": "Equity"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json

@@ -1,821 +0,0 @@
-{
-    "country_code": "br", 
-    "name": "Brasileira - Planilha de Contas", 
-    "tree": {
-        "ATIVO": {
-            "CIRCULANTE 1": {
-                "CONTAS RETIFICADORAS": {
-                    "(-) Duplicatas Descontadas": {}, 
-                    "(-) Outras Contas Retificadoras": {}, 
-                    "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": {}, 
-                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {}, 
-                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}
-                }, 
-                "CR\u00c9DITOS": {
-                    "Adiantamentos a Fornecedores": {}, 
-                    "CSLL a Recuperar": {}, 
-                    "Clientes": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {}, 
-                    "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {}, 
-                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, 
-                    "ICMS e Contribui\u00e7\u00f5es a Recuperar": {}, 
-                    "IPI a Recuperar": {}, 
-                    "Imposto de Renda a Recuperar": {}, 
-                    "Outras 9": {}, 
-                    "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {}, 
-                    "PIS e COFINS a Recuperar": {}, 
-                    "Tributos Municipais a Recuperar": {}
-                }, 
-                "DESPESAS DO EXERC\u00cdCIO SEGUINTE": {
-                    "Despesas do Exerc\u00edcio Seguinte 1": {}, 
-                    "Outras Contas 4": {}
-                }, 
-                "DISPONIBILIDADES": {
-                    "Bancos": {
-                        "account_type": "Bank"
-                    }, 
-                    "Caixa": {
-                        "account_type": "Bank"
-                    }, 
-                    "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {
-                        "account_type": "Bank"
-                    }, 
-                    "account_type": "Bank"
-                }, 
-                "Dinheiro": {
-                    "account_type": "Cash", 
-                    "is_group": 1
-                }, 
-                "ESTOQUES": {
-                    "All Warehouses": {
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {}, 
-                    "Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {}, 
-                    "Im\u00f3veis Destinados \u00e0 Venda": {}, 
-                    "Insumos (materiais diretos)": {}, 
-                    "Insumos Agropecu\u00e1rios": {}, 
-                    "Mercadorias para Revenda": {}, 
-                    "Outras 11": {}, 
-                    "Produtos Acabados": {}, 
-                    "Produtos Agropecu\u00e1rios Acabados": {}, 
-                    "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {}, 
-                    "Produtos em Elabora\u00e7\u00e3o": {}, 
-                    "Servi\u00e7os em andamento": {}, 
-                    "account_type": "Stock"
-                }
-            }, 
-            "N\u00c3O CIRCULANTE": {
-                "DIFERIDO": {
-                    "(-) Amortiza\u00e7\u00e3o do Diferido": {}, 
-                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991) 1": {}, 
-                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991) 1": {}, 
-                    "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {}, 
-                    "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {}, 
-                    "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {}
-                }, 
-                "IMOBILIZADO": {
-                    "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": {}, 
-                    "(-) Outras Contas Redutoras do Imobilizado": {}, 
-                    "Aeronaves": {}, 
-                    "Constru\u00e7\u00f5es em Andamento": {}, 
-                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, 
-                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, 
-                    "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {}, 
-                    "Edif\u00edcios e Constru\u00e7\u00f5es": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Embarca\u00e7\u00f5es": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {}, 
-                    "Florestamento e Reflorestamento": {}, 
-                    "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Outras Imobiliza\u00e7\u00f5es": {}, 
-                    "Recursos Minerais": {}, 
-                    "Terrenos": {}, 
-                    "Ve\u00edculos": {
-                        "account_type": "Fixed Asset"
-                    }
-                }, 
-                "INTANG\u00cdVEL": {
-                    "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {}, 
-                    "(-) Outras Contas Redutoras do Intang\u00edvel": {}, 
-                    "Concess\u00f5es": {}, 
-                    "Desenvolvimento de Produtos": {}, 
-                    "Direitos Autorais": {}, 
-                    "Franquias": {}, 
-                    "Fundo de Com\u00e9rcio": {}, 
-                    "Marcas e Patentes": {}, 
-                    "Outras 12": {}, 
-                    "Software ou Programas de Computador": {}
-                }, 
-                "INVESTIMENTOS": {
-                    "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {}, 
-                    "(-) Outras Contas Retificadoras 1": {}, 
-                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991) 2": {}, 
-                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991) 2": {}, 
-                    "Investimentos Decorrentes de Incentivos Fiscais": {}, 
-                    "Outras Contas 5": {}, 
-                    "Outros Investimentos": {}, 
-                    "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {}, 
-                    "\u00c1gios em Investimentos": {}
-                }, 
-                "REALIZ\u00c1VEL A LONGO PRAZO": {
-                    "(-) Duplicatas Descontadas 1": {}, 
-                    "(-) Outras Contas Retificadoras 2": {}, 
-                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o 1": {}, 
-                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa 1": {}, 
-                    "Clientes 1": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa 1": {}, 
-                    "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais 1": {}, 
-                    "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, 
-                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 1": {}, 
-                    "Dep\u00f3sitos Judiciais": {}, 
-                    "Outras Contas 6": {}, 
-                    "Valores Mobili\u00e1rios": {}
-                }
-            }, 
-            "root_type": "Asset"
-        }, 
-        "CUSTOS DE PRODU\u00c7\u00c3O": {
-            "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": {
-                "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador": {}, 
-                    "Arrendamento Mercantil 1": {}, 
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es": {}, 
-                    "Consumo de Insumos": {}, 
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {}, 
-                    "Encargos Sociais \u2013 FGTS": {}, 
-                    "Encargos Sociais \u2013 Outros": {}, 
-                    "Encargos Sociais \u2013 Previd\u00eancia Social": {}, 
-                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, 
-                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, 
-                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {}, 
-                    "Outros Custos 7": {
-                        "account_type": "Expenses Included In Valuation"
-                    }, 
-                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {}, 
-                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
-                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
-                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, 
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 1": {}, 
-                    "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, 
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, 
-                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, 
-                    "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, 
-                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
-                }, 
-                "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador 2": {}, 
-                    "Arrendamento Mercantil 3": {}, 
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es 2": {}, 
-                    "Consumo de Insumos 1": {}, 
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o 1": {}, 
-                    "Encargos Sociais \u2013 FGTS 2": {}, 
-                    "Encargos Sociais \u2013 Outros 2": {}, 
-                    "Encargos Sociais \u2013 Previd\u00eancia Social 2": {}, 
-                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o 2": {}, 
-                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra 2": {}, 
-                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o 1": {}, 
-                    "Outros Custos 9": {}, 
-                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o 1": {}, 
-                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
-                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
-                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 2": {}, 
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 3": {}, 
-                    "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 2": {}, 
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 2": {}, 
-                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica 2": {}, 
-                    "Servi\u00e7os Prestados por Cooperativa de Trabalho 2": {}, 
-                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 2": {}
-                }, 
-                "CUSTO DOS SERVI\u00c7OS PRODUZIDOS": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador 1": {}, 
-                    "Arrendamento Mercantil 2": {}, 
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es 1": {}, 
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Encargos Sociais \u2013 FGTS 1": {}, 
-                    "Encargos Sociais \u2013 Outros 1": {}, 
-                    "Encargos Sociais \u2013 Previd\u00eancia Social 1": {}, 
-                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o 1": {}, 
-                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra 1": {}, 
-                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Outros Custos 8": {}, 
-                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 1": {}, 
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 2": {}, 
-                    "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 1": {}, 
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 1": {}, 
-                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica 1": {}, 
-                    "Servi\u00e7os Prestados por Cooperativa de Trabalho 1": {}, 
-                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 1": {}
-                }
-            }, 
-            "root_type": "Expense"
-        }, 
-        "PASSIVO": {
-            "CIRCULANTE": {
-                "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
-                    " Gastos incluidos en la valoraci\u00f3n": {
-                        "account_type": "Stock Received But Not Billed"
-                    }, 
-                    "(-) Contas Retificadoras": {}, 
-                    "Adiantamentos de Clientes": {}, 
-                    "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {}, 
-                    "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": {}, 
-                    "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher": {}, 
-                    "Dividendos Propostos ou Lucros Creditados": {}, 
-                    "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, 
-                    "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias": {}, 
-                    "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias": {}, 
-                    "FGTS a Recolher": {}, 
-                    "Financiamentos a Curto Prazo - Exterior": {}, 
-                    "Financiamentos a Curto Prazo - Outros": {}, 
-                    "Financiamentos a Curto Prazo - Sistema Financeiro Nacional": {}, 
-                    "Fornecedores": {
-                        "account_type": "Payable"
-                    }, 
-                    "ICMS e Contribui\u00e7\u00f5es a Recolher": {}, 
-                    "IPI a Recolher": {}, 
-                    "Outras Contas": {}, 
-                    "Outros tributos a recolher": {}, 
-                    "PIS e COFINS a Recolher": {}, 
-                    "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, 
-                    "Provis\u00e3o para o Imposto de Renda": {}, 
-                    "Provis\u00f5es de Natureza C\u00edvel": {}, 
-                    "Provis\u00f5es de Natureza Fiscal": {}, 
-                    "Provis\u00f5es de Natureza Trabalhista": {}, 
-                    "Sal\u00e1rios a Pagar": {}, 
-                    "Tributos Municipais a Recolher": {}
-                }
-            }, 
-            "N\u00c3O-CIRCULANTE": {
-                "OBRIGA\u00c7\u00d5ES A LONGO PRAZO": {
-                    "(-) Contas Retificadoras 1": {}, 
-                    "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {}, 
-                    "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {}, 
-                    "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, 
-                    "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 1": {}, 
-                    "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias 1": {}, 
-                    "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias 1": {}, 
-                    "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {}, 
-                    "Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {}, 
-                    "Financiamentos a Longo Prazo \u2013 Brasil - Outros": {}, 
-                    "Financiamentos a Longo Prazo \u2013 Exterior": {}, 
-                    "Fornecedores 1": {
-                        "account_type": "Payable"
-                    }, 
-                    "Outras Contas 1": {}, 
-                    "Outras Provis\u00f5es de Natureza C\u00edvel": {}, 
-                    "Outras Provis\u00f5es de Natureza Fiscal": {}, 
-                    "Outras Provis\u00f5es de Natureza Trabalhista": {}, 
-                    "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": {}
-                }, 
-                "RECEITAS DIFERIDAS": {
-                    "(-) Custos Correspondentes \u00e0s Receitas Diferidas": {}, 
-                    "Receitas Diferidas 1": {}
-                }
-            }, 
-            "PATRIM\u00d4NIO L\u00cdQUIDO": {
-                "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": {
-                    "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, 
-                    "Ajustes \u00e0s Normas Internacionais de Contabilidade": {}
-                }, 
-                "CAPITAL REALIZADO": {
-                    "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior": {}, 
-                    "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": {}, 
-                    "Capital Subscrito de Domiciliados e Residentes no Exterior": {}, 
-                    "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {}
-                }, 
-                "OUTRAS CONTAS 2": {
-                    "(-) A\u00e7\u00f5es em Tesouraria": {}, 
-                    "(-) Preju\u00edzos Acumulados": {}, 
-                    "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {}, 
-                    "Outras 8": {}
-                }, 
-                "RESERVAS": {
-                    "Outras Reservas": {}, 
-                    "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": {}, 
-                    "Reservas de Capital": {}, 
-                    "Reservas de Lucros": {}, 
-                    "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, 
-                    "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": {}, 
-                    "Reservas de Reavalia\u00e7\u00e3o": {}
-                }
-            }, 
-            "PATRIM\u00d4NIO SOCIAL": {
-                "FUNDO PATRIMONIAL": {
-                    "Fundo Patrimonial 1": {}
-                }, 
-                "OUTRAS CONTAS 3": {
-                    "D\u00e9ficits Acumulados": {}, 
-                    "Super\u00e1vits Acumulados": {}
-                }, 
-                "RESERVAS 1": {
-                    "Reservas Estatut\u00e1rias": {}, 
-                    "Reservas Patrimoniais": {}
-                }
-            }, 
-            "root_type": "Liability"
-        }, 
-        "RESULTADO L\u00cdQUIDO DO PER\u00cdODO": {
-            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": {
-                "PROVIS\u00c3O PARA CSLL E IRPJ 3": {
-                    "PROVIS\u00c3O PARA CSLL E IRPJ 4": {
-                        "PROVIS\u00c3O PARA CSLL E IRPJ 5": {
-                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido 1": {}, 
-                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica 1": {}
-                        }
-                    }
-                }
-            }, 
-            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": {
-                "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                    "PROVIS\u00c3O PARA CSLL E IRPJ 1": {
-                        "PROVIS\u00c3O PARA CSLL E IRPJ 2": {
-                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, 
-                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
-                        }
-                    }
-                }
-            }, 
-            "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": {
-                "PARTICIPA\u00c7\u00d5ES": {
-                    "PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
-                        "OUTRAS PARTICIPA\u00c7\u00d5ES": {
-                            "(-) Outras": {}, 
-                            "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {}, 
-                            "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
-                        }, 
-                        "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
-                            "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {}, 
-                            "(-) Outras Participa\u00e7\u00f5es de Empregados": {}, 
-                            "(-) Participa\u00e7\u00f5es de Empregados": {}
-                        }
-                    }
-                }, 
-                "RESULTADO OPERACIONAL DA ATIVIDADE RURAL": {
-                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
-                        "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": {
-                            "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {
-                                "account_type": "Stock Adjustment"
-                            }, 
-                            "Custo dos Produtos Vendidos da Atividade Rural": {}
-                        }
-                    }, 
-                    "DESPESAS OPERACIONAIS 3": {
-                        "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
-                            "Alimenta\u00e7\u00e3o do Trabalhador 3": {}, 
-                            "Alugu\u00e9is 1": {}, 
-                            "Arrendamento Mercantil 4": {}, 
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {}, 
-                            "Bens de Natureza Permanente Deduzidos como Despesa": {}, 
-                            "CPMF 1": {}, 
-                            "Cofins 1": {}, 
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {}, 
-                            "Demais Provis\u00f5es 1": {}, 
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es 1": {}, 
-                            "Despesas com viagens, di\u00e1rias e ajusta de custo": {}, 
-                            "Doa\u00e7\u00f5es a Entidades Civis 1": {}, 
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o) 1": {}, 
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991) 1": {}, 
-                            "Encargos Sociais - Previd\u00eancia Social 3": {}, 
-                            "Encargos Sociais \u2013 FGTS 3": {}, 
-                            "Encargos Sociais \u2013 Outros 3": {}, 
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o 1": {
-                                "account_type": "Depreciation"
-                            }, 
-                            "Fundo de Aposentadoria Programada Individual de Empregados": {}, 
-                            "Gratifica\u00e7\u00f5es a Administradores": {}, 
-                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra 3": {}, 
-                            "Multas 1": {}, 
-                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {}, 
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 1": {}, 
-                            "Outras Despesas Operacionais 5": {}, 
-                            "Outros Gastos com Pessoal": {}, 
-                            "PIS/Pasep 1": {}, 
-                            "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {}, 
-                            "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {}, 
-                            "Plano de Previd\u00eancia Privada de Empregados": {}, 
-                            "Planos de Poupan\u00e7a e Investimentos de Empregados": {}, 
-                            "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 3": {}, 
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 4": {}, 
-                            "Propaganda, Publicidade e Patroc\u00ednio": {}, 
-                            "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {}, 
-                            "Provis\u00e3o para Perda de Estoque": {}, 
-                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados 1": {}, 
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {}, 
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 3": {}, 
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 3": {}, 
-                            "Servi\u00e7os Prestados por Cooperativa de Trabalho 3": {}
-                        }
-                    }, 
-                    "OUTRAS DESPESAS OPERACIONAIS 6": {
-                        "OUTRAS DESPESAS OPERACIONAIS 7": {
-                            "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, 
-                            "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, 
-                            "(-) Contrapartida dos Ajustes ao Valor Presente": {}, 
-                            "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {}, 
-                            "(-) Juros sobre o Capital Pr\u00f3prio": {}, 
-                            "(-) Outras Despesas Financeiras": {}, 
-                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 1": {}, 
-                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade 1": {}, 
-                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior 1": {}, 
-                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 1": {}, 
-                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias 1": {}, 
-                            "(-) Resultados Negativos em SCP": {}, 
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas 1": {}
-                        }
-                    }, 
-                    "OUTRAS RECEITAS OPERACIONAIS 4": {
-                        "OUTRAS RECEITAS OPERACIONAIS 5": {
-                            "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, 
-                            "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, 
-                            "Contrapartida dos Ajustes ao Valor Presente": {}, 
-                            "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 2": {}, 
-                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 1": {}, 
-                            "Ganhos em Opera\u00e7\u00f5es Day-Trade 1": {}, 
-                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 1": {}, 
-                            "Outras Receitas Financeiras": {}, 
-                            "Outras Receitas Operacionais 6": {}, 
-                            "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {}, 
-                            "Receitas de Juros sobre o Capital Pr\u00f3prio": {}, 
-                            "Rendimentos e Ganhos de Capital Auferidos no Exterior 1": {}, 
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias 1": {}, 
-                            "Resultados Positivos em SCP": {}, 
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais 1": {}, 
-                            "Varia\u00e7\u00f5es Cambiais Ativas 1": {}
-                        }
-                    }, 
-                    "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA 1": {
-                            "(-) Cofins": {}, 
-                            "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {}, 
-                            "(-) ICMS": {}, 
-                            "(-) ISS": {}, 
-                            "(-) PIS/Pasep": {}, 
-                            "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
-                        }, 
-                        "RECEITA BRUTA DA ATIVIDADE RURAL": {
-                            "Receita da Atividade Rural": {}
-                        }
-                    }
-                }
-            }, 
-            "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": {
-                "OUTRAS RECEITAS E OUTRAS DESPESAS": {
-                    "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS 2": {
-                        "DESPESAS N\u00c3O OPERACIONAIS 1": {
-                            "(-) Outras Despesas N\u00e3o Operacionais 1": {}, 
-                            "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, 
-                            "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados 1": {}
-                        }, 
-                        "RECEITAS N\u00c3O OPERACIONAIS 1": {
-                            "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, 
-                            "Outras Receitas N\u00e3o Operacionais 1": {}, 
-                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
-                        }
-                    }
-                }, 
-                "PARTICIPA\u00c7\u00d5ES 1": {
-                    "PARTICIPA\u00c7\u00d5ES NOS LUCROS 1": {
-                        "OUTRAS PARTICIPA\u00c7\u00d5ES 1": {
-                            "(-) Outras 1": {}, 
-                            "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias 1": {}, 
-                            "(-) Participa\u00e7\u00f5es de Deb\u00eantures 1": {}
-                        }, 
-                        "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS 1": {
-                            "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados 1": {}, 
-                            "(-) Outras Participa\u00e7\u00f5es de Empregados 1": {}, 
-                            "(-) Participa\u00e7\u00f5es de Empregados 1": {}
-                        }
-                    }
-                }, 
-                "RESULTADO OPERACIONAL 1": {
-                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS 1": {
-                        "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO 1": {}, 
-                        "CUSTO DAS MERCADORIAS REVENDIDAS": {
-                            "Custo das Mercadorias Revendidas 1": {}, 
-                            "Custo dos Servi\u00e7os Vendidos": {}
-                        }, 
-                        "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
-                            "Custo das Unidades Imobili\u00e1rias Vendidas 1": {}
-                        }, 
-                        "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
-                            "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos 1": {}
-                        }
-                    }, 
-                    "DESPESAS OPERACIONAIS 4": {
-                        "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
-                            "Alimenta\u00e7\u00e3o do Trabalhador 4": {}, 
-                            "Alugu\u00e9is 2": {}, 
-                            "Arrendamento Mercantil 5": {}, 
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados 1": {}, 
-                            "Bens de Natureza Permanente Deduzidos como Despesa 1": {}, 
-                            "CPMF 2": {}, 
-                            "Cofins 2": {}, 
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL 1": {}, 
-                            "Demais Provis\u00f5es 2": {}, 
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es 2": {}, 
-                            "Despesas com viagens, di\u00e1rias e ajusta de custo 1": {}, 
-                            "Doa\u00e7\u00f5es a Entidades Civis 2": {}, 
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba) 2": {}, 
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991) 2": {}, 
-                            "Encargos Sociais \u2013 FGTS 4": {}, 
-                            "Encargos Sociais \u2013 Outros 4": {}, 
-                            "Encargos Sociais \u2013 Previd\u00eancia Social 4": {}, 
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o 2": {}, 
-                            "Fundo de Aposentadoria Programada Individual de Empregados 1": {}, 
-                            "Gratifica\u00e7\u00f5es a Administradores 1": {}, 
-                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra 4": {}, 
-                            "Multas 2": {}, 
-                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados 1": {}, 
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 2": {}, 
-                            "Outras Despesas Operacionais 8": {}, 
-                            "Outros Gastos com Pessoal 1": {}, 
-                            "PIS/Pasep 2": {}, 
-                            "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito 1": {}, 
-                            "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas 1": {}, 
-                            "Plano de Previd\u00eancia Privada de Empregados 1": {}, 
-                            "Planos de Poupan\u00e7a e Investimentos de Empregados 1": {}, 
-                            "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 4": {}, 
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 5": {}, 
-                            "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional) 1": {}, 
-                            "Propaganda, Publicidade e Patroc\u00ednio 1": {}, 
-                            "Provis\u00e3o para Perda de Estoque 1": {}, 
-                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados 2": {}, 
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o 1": {}, 
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 4": {}, 
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 4": {}, 
-                            "Servi\u00e7os Prestados por Cooperativa de Trabalho 4": {}
-                        }
-                    }, 
-                    "OUTRAS DESPESAS OPERACIONAIS 9": {
-                        "OUTRAS DESPESAS OPERACIONAIS 10": {
-                            "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido 1": {}, 
-                            "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade 1": {}, 
-                            "(-) Contrapartida dos Ajustes ao Valor Presente 1": {}, 
-                            "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel 1": {}, 
-                            "(-) Juros sobre o Capital Pr\u00f3prio 1": {}, 
-                            "(-) Outras Despesas Financeiras 1": {}, 
-                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 2": {}, 
-                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade 2": {}, 
-                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior 2": {}, 
-                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 2": {}, 
-                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias 2": {}, 
-                            "(-) Resultados Negativos em SCP 1": {}, 
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas 2": {}
-                        }
-                    }, 
-                    "OUTRAS RECEITAS OPERACIONAIS 7": {
-                        "OUTRAS RECEITAS OPERACIONAIS 8": {
-                            "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido 1": {}, 
-                            "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade 1": {}, 
-                            "Contrapartida dos Ajustes ao Valor Presente 1": {}, 
-                            "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 3": {}, 
-                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 2": {}, 
-                            "Ganhos em Opera\u00e7\u00f5es Day-Trade 2": {}, 
-                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 2": {}, 
-                            "Outras Receitas Financeiras 1": {}, 
-                            "Outras Receitas Operacionais 9": {}, 
-                            "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures 1": {}, 
-                            "Receitas de Juros sobre o Capital Pr\u00f3prio 1": {}, 
-                            "Rendimentos e Ganhos de Capital Auferidos no Exterior 2": {}, 
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias 2": {}, 
-                            "Resultados Positivos em SCP 1": {}, 
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais 2": {}, 
-                            "Varia\u00e7\u00f5es Cambiais Ativas 2": {}
-                        }
-                    }, 
-                    "RECEITA LIQUIDA": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA 2": {
-                            "(-) Cofins 1": {}, 
-                            "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os 1": {}, 
-                            "(-) ICMS 1": {}, 
-                            "(-) ISS 1": {}, 
-                            "(-) PIS/Pasep 1": {}, 
-                            "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais 1": {}
-                        }, 
-                        "RECEITA BRUTA 1": {
-                            "Outras 13": {}, 
-                            "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {}, 
-                            "Receita da Revenda de Mercadorias no Mercado Interno": {}, 
-                            "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {}, 
-                            "Receita das Unidades Imobili\u00e1rias Vendidas": {}, 
-                            "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": {}, 
-                            "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": {}, 
-                            "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": {}, 
-                            "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": {}
-                        }
-                    }
-                }
-            }, 
-            "root_type": "Income"
-        }, 
-        "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": {
-            "OUTRAS RECEITAS E DESPESAS": {
-                "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
-                    "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS 1": {
-                        "DESPESAS N\u00c3O OPERACIONAIS": {
-                            "(-) Outras Despesas N\u00e3o Operacionais": {}, 
-                            "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
-                        }, 
-                        "RECEITAS N\u00c3O OPERACIONAIS": {
-                            "Outras Receitas N\u00e3o Operacionais": {}, 
-                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": {}
-                        }
-                    }
-                }
-            }, 
-            "RESULTADO OPERACIONAL": {
-                "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": {
-                    "CUSTO DOS PRODUTOS VENDIDOS": {
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": {
-                            "Custos dos Produtos Vendidos em Geral": {
-                                "account_type": "Cost of Goods Sold"
-                            }, 
-                            "Outros Custos 4": {}, 
-                            "account_type": "Cost of Goods Sold"
-                        }, 
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": {
-                            "Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {}, 
-                            "Custos dos Produtos para Assist\u00eancia Social - Vendidos": {}, 
-                            "Outras": {}
-                        }, 
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": {
-                            "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {}, 
-                            "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {}, 
-                            "Outros Custos 6": {}
-                        }, 
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
-                            "Custos dos Produtos para Sa\u00fade - Gratuidades": {}, 
-                            "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {}, 
-                            "Outros Custos 5": {}
-                        }, 
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "CUSTO DOS SERVI\u00c7OS PRESTADOS": {
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": {
-                            "Custo dos Servi\u00e7os Prestados em Geral": {}, 
-                            "Outros Custos": {}
-                        }, 
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": {
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es 1": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 1": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Gratuidade 1": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {}, 
-                            "Outros Custos 2": {}
-                        }, 
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": {
-                            "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Gratuidade": {}, 
-                            "Custo dos Servi\u00e7os Prestados ao PROUNI": {}, 
-                            "Outros Custos 1": {}
-                        }, 
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": {
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias 1": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es 2": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 2": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Gratuidade 2": {}, 
-                            "Custo dos Servi\u00e7os Prestados a Pacientes Particulares 1": {}, 
-                            "Outros Custos 3": {}
-                        }
-                    }
-                }, 
-                "DESPESAS OPERACIONAIS": {
-                    "DESPESAS OPERACIONAIS 1": {
-                        "DESPESAS OPERACIONAIS 2": {
-                            "Alugu\u00e9is": {}, 
-                            "Arrendamento Mercantil": {}, 
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {}, 
-                            "COFINS": {}, 
-                            "CPMF": {}, 
-                            "CSLL": {}, 
-                            "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": {}, 
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": {}, 
-                            "Demais Provis\u00f5es": {}, 
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, 
-                            "Doa\u00e7\u00f5es a Entidades Civis": {}, 
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {}, 
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, 
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, 
-                            "FGTS (sem indeniza\u00e7\u00e3o 40%)": {}, 
-                            "Indeniza\u00e7\u00f5es Trabalhistas": {}, 
-                            "Multas": {}, 
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, 
-                            "Outras Despesas Operacionais 4": {}, 
-                            "PIS/PASEP": {}, 
-                            "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {}, 
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, 
-                            "Propaganda e Publicidade": {}, 
-                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, 
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": {}, 
-                            "Remunera\u00e7\u00f5es a Empregados": {}, 
-                            "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": {}
-                        }
-                    }
-                }, 
-                "OUTRAS DESPESAS OPERACIONAIS": {
-                    "OUTRAS DESPESAS OPERACIONAIS 1": {
-                        "OUTRAS DESPESAS OPERACIONAIS 2": {
-                            "(-) Outras Despesas de Aplica\u00e7\u00f5es": {}, 
-                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, 
-                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, 
-                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, 
-                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, 
-                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, 
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}, 
-                            "Outras Despesas Operacionais 3": {}
-                        }
-                    }
-                }, 
-                "OUTRAS RECEITAS OPERACIONAIS": {
-                    "OUTRAS RECEITAS OPERACIONAIS 1": {
-                        "OUTRAS RECEITAS OPERACIONAIS 2": {
-                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, 
-                            "Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, 
-                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, 
-                            "Outras 7": {}, 
-                            "Outras Receitas Operacionais 3": {}, 
-                            "Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {}, 
-                            "Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, 
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, 
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, 
-                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
-                        }
-                    }
-                }, 
-                "RECEITA OPERACIONAL L\u00cdQUIDA": {
-                    "RECEITA BRUTA": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
-                            "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {}, 
-                            "(-) Vendas Canceladas": {}, 
-                            "Outras 5": {}
-                        }, 
-                        "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
-                            "Contribui\u00e7\u00f5es 2": {}, 
-                            "Doa\u00e7\u00f5es 2": {}, 
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 2": {}, 
-                            "Outras 6": {}, 
-                            "Servi\u00e7os Educacionais": {}
-                        }, 
-                        "RECEITA DE SERVI\u00c7OS DE SA\u00daDE": {
-                            "Contribui\u00e7\u00f5es": {}, 
-                            "Conv\u00eanios \u2013 Outros": {}, 
-                            "Conv\u00eanios \u2013 SUS": {}, 
-                            "Doa\u00e7\u00f5es": {}, 
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, 
-                            "Outras 2": {}, 
-                            "Pacientes Particulares": {}
-                        }, 
-                        "RECEITA DE VENDA DE PRODUTOS": {
-                            "Da atividade de Assist\u00eancia Social": {}, 
-                            "Da atividade de Educa\u00e7\u00e3o": {}, 
-                            "Da atividade de Sa\u00fade": {}, 
-                            "Outras 1": {}
-                        }, 
-                        "RECEITAS DE OUTRAS ATIVIDADES": {
-                            "Contribui\u00e7\u00f5es Confederativas/Associativas": {}, 
-                            "Contribui\u00e7\u00f5es Sindicais": {}, 
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {}, 
-                            "Mensalidades": {}, 
-                            "Outras 4": {}, 
-                            "Outras Contribui\u00e7\u00f5es": {}
-                        }, 
-                        "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
-                            "Contribui\u00e7\u00f5es 1": {}, 
-                            "Conv\u00eanios - Outros 1": {}, 
-                            "Doa\u00e7\u00f5es 1": {}, 
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 1": {}, 
-                            "Outras 3": {}, 
-                            "Pacientes Particulares 1": {}
-                        }
-                    }
-                }
-            }, 
-            "root_type": "Asset"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ca_plan_comptable_pour_les_provinces_francophones.json

@@ -1,412 +0,0 @@
-{
-    "country_code": "ca", 
-    "name": "Canada - Plan comptable pour les provinces francophones", 
-    "tree": {
-        "Actif": {
-            "Actif \u00e0 court terme": {
-                "Avances": {
-                    "Avances aux actionnaires": {}, 
-                    "Avances aux employ\u00e9s": {}, 
-                    "Avances sur commissions": {}
-                }, 
-                "Banque": {
-                    "account_type": "Bank", 
-                    "is_group": 1
-                }, 
-                "Comptes \u00e0 recevoir": {
-                    "Comptes clients": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Provision pour cr\u00e9ances douteuses": {}
-                }, 
-                "Encaisse": {
-                    "is_group": 1
-                }, 
-                "Frais pay\u00e9s d\u2019avance": {
-                    "Assurances pay\u00e9s d'avance": {}, 
-                    "Publicit\u00e9 pay\u00e9 d'avance": {}, 
-                    "Taxes pay\u00e9s d'avance": {}
-                }, 
-                "Petite caisse": {
-                    "account_type": "Cash", 
-                    "is_group": 1
-                }, 
-                "Stocks": {
-                    "Mati\u00e8res premi\u00e8res": {}, 
-                    "Stock de produits fini": {}, 
-                    "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}, 
-                    "Travaux en cours": {}, 
-                    "account_type": "Stock"
-                }, 
-                "Subventions \u00e0 recevoir": {}, 
-                "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}, 
-                "Taxes \u00e0 recevoir": {
-                    "TPS \u00e0 recevoir": {}, 
-                    "TVH \u00e0 recevoir": {
-                        "TVH \u00e0 recevoir - 13%": {}, 
-                        "TVH \u00e0 recevoir - 14%": {}, 
-                        "TVH \u00e0 recevoir - 15%": {}
-                    }, 
-                    "TVP/TVQ \u00e0 recevoir": {}
-                }
-            }, 
-            "Autres actifs": {
-                " Frais de premier \u00e9tablissement": {}, 
-                "Achalandage": {}, 
-                "Brevets, droits": {}, 
-                "Frais de recherche et de d\u00e9veloppement - actif": {}
-            }, 
-            "Immobilisations": {
-                " Amortissement accumul\u00e9 - b\u00e2timent": {}, 
-                " Amortissement accumul\u00e9 - entrep\u00f4t": {}, 
-                " Amortissement accumul\u00e9 - logiciels": {}, 
-                " Amortissement accumul\u00e9 - machinerie et \u00e9quipement": {}, 
-                " Amortissement accumul\u00e9 - \u00e9quipement informatique": {}, 
-                "Amortissement accumul\u00e9 - am\u00e9liorations locatives": {}, 
-                "Amortissement accumul\u00e9 - biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {}, 
-                "Amortissement accumul\u00e9 - mat\u00e9riel roulant": {}, 
-                "Amortissement accumul\u00e9 - mobilier et \u00e9quipement de bureau": {}, 
-                "Am\u00e9liorations locatives": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "B\u00e2timent": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Entrep\u00f4t": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Logiciels": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Machinerie et \u00e9quipement": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Mat\u00e9riel roulant": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Mobilier et \u00e9quipement de bureau": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Terrain": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "account_type": "Fixed Asset", 
-                "\u00c9quipement informatique": {
-                    "account_type": "Fixed Asset"
-                }
-            }, 
-            "Placements": {
-                "D\u00e9p\u00f4ts": {}, 
-                "Placement": {}
-            }, 
-            "root_type": "Asset"
-        }, 
-        "Avoir des actionnaires": {
-            " B\u00e9n\u00e9fice de la p\u00e9riode": {}, 
-            "Bonis": {}, 
-            "B\u00e9n\u00e9fices non r\u00e9partis": {}, 
-            "Capital - actions ordinaire": {}, 
-            "Capital - actions privil\u00e9gi\u00e9": {}, 
-            "Dividendes": {}, 
-            "Surplus d\u2019apport": {}, 
-            "root_type": "Equity"
-        }, 
-        "Charges": {
-            "Charges d'exploitation": {
-                "Salaires et charges sociales": {
-                    "Assurance - emploi": {
-                        "account_type": "Chargeable"
-                    }, 
-                    "Assurance parentale": {}, 
-                    "Fonds des services de sant\u00e9": {}, 
-                    "Imp\u00f4t f\u00e9d\u00e9ral": {}, 
-                    "Imp\u00f4t provincial": {}, 
-                    "Normes du travail": {}, 
-                    "Rentes": {}, 
-                    "Salaires": {
-                        "account_type": "Chargeable"
-                    }, 
-                    "sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {
-                        "account_type": "Chargeable"
-                    }
-                }
-            }, 
-            "Frais fixes": {
-                "Frais de fabrication": {
-                    " R\u00e9parations et entretien - moules et matrices": {}, 
-                    "Ammortissements": {
-                        "Amortissements - am\u00e9liorations locatives": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "Amortissements - biens lou\u00e9s contrat de location - acquisition": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "Amortissements - b\u00e2timent": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "Amortissements - entrep\u00f4t": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "Amortissements - machinerie et \u00e9quipement": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "Amortissements - mat\u00e9riel roulant": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "Amortissements - moules et matrices": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "account_type": "Depreciation"
-                    }, 
-                    "Assurances": {
-                        " Assurances - feu": {}, 
-                        " Assurances - responsabilit\u00e9": {}, 
-                        " Assurances - vol": {}
-                    }, 
-                    "Avantages sociaux - frais de fabrication": {}, 
-                    "D\u00e9penses - mat\u00e9riel roulant": {}, 
-                    "Entretien du terrain \u00e0 contrat": {}, 
-                    "Fournitures d\u2019emballage": {}, 
-                    "Fournitures d\u2019usine": {}, 
-                    "Location de machinerie": {}, 
-                    "Loyer - b\u00e2timent": {}, 
-                    "Loyer - entrep\u00f4t": {}, 
-                    "Op\u00e9rations indirectes de la main-d\u2019\u0153uvre directe": {
-                        "is_group": 1
-                    }, 
-                    "R\u00e9parations et entretien - b\u00e2timent": {}, 
-                    "R\u00e9parations et entretien - machinerie et \u00e9quipement": {}, 
-                    "Salaires de soutien": {}, 
-                    "Salaires de supervision": {}, 
-                    "Taxes fonci\u00e8res": {}, 
-                    "\u00c9nergie": {}
-                }, 
-                "Frais de formation": {
-                    " Salaires - administration - frais fixe formation": {}, 
-                    "Avantages sociaux - frais fixe formation": {}, 
-                    "Cr\u00e9dits d\u2019imp\u00f4ts \u00e0 la formation": {}, 
-                    "Honoraires": {}, 
-                    "Main-d\u2019\u0153uvre directe - frais fixe formation": {}, 
-                    "Main-d\u2019\u0153uvre indirecte - frais fixe formation": {}, 
-                    "Salaires - bureau - frais fixe formation": {}, 
-                    "Salaires - vente": {}
-                }, 
-                "Frais de non-qualit\u00e9": {
-                    " Avantages sociaux - non-qualit\u00e9": {}, 
-                    " Main-d\u2019\u0153uvre directe - non-qualit\u00e9": {
-                        "Main-d\u2019\u0153uvre directe - gaspillage": {}, 
-                        "Main-d\u2019\u0153uvre directe - r\u00e9parations de garantie": {}, 
-                        "Main-d\u2019\u0153uvre directe - travail a reprendre": {}
-                    }, 
-                    "Mat\u00e9riel - non-qualit\u00e9": {
-                        "Mat\u00e9riel - gaspillage": {}, 
-                        "Mat\u00e9riel - r\u00e9parations de garantie": {}, 
-                        "Mat\u00e9riel - travail a reprendre": {}
-                    }, 
-                    "Salaire - inspecteur (contr\u00f4le de la qualit\u00e9)": {}
-                }, 
-                "Frais de recherche et de d\u00e9veloppement - charge": {
-                    " Mati\u00e8res premi\u00e8res - R&D": {}, 
-                    "Avantages sociaux - R&D": {}, 
-                    "Cr\u00e9dits d\u2019imp\u00f4ts - R&D": {}, 
-                    "Honoraires professionnels - R&D": {}, 
-                    "Main-d\u2019\u0153uvre directe - R&D": {}, 
-                    "Sous-traitance - R&D": {}
-                }, 
-                "Frais financiers": {
-                    " Escomptes de caisse sur achats": {}, 
-                    " Int\u00e9r\u00eats et frais de banque": {}, 
-                    " Int\u00e9r\u00eats sur emprunts - actionnaires": {}, 
-                    " Int\u00e9r\u00eats sur emprunts - machinerie": {}, 
-                    " Int\u00e9r\u00eats sur emprunts - mat\u00e9riel roulant": {}, 
-                    "Escomptes de caisse sur ventes": {}, 
-                    "Int\u00e9r\u00eats sur hypoth\u00e8que": {}
-                }, 
-                "Frais fixe de vente": {
-                    " Frais de voyages - camionneurs": {}, 
-                    " Frais de voyages - service apr\u00e8s-vente": {}, 
-                    "Amortissement - camions": {}, 
-                    "Amortissements - frais fixe de vente": {
-                        " Amortissements - autos": {}, 
-                        " Amortissements - bureau de vente": {}
-                    }, 
-                    "Assurances - camions": {}, 
-                    "Assurances d\u2019autos - vendeurs": {}, 
-                    "Avantages sociaux - frais fixe de vente": {}, 
-                    "Catalogues": {}, 
-                    "D\u00e9penses - bureau de vente": {}, 
-                    "Emballage \u00e0 la livraison": {}, 
-                    "Entretien et r\u00e9parations - camions": {}, 
-                    "Frais de repr\u00e9sentation": {}, 
-                    "Frais de voyages - vendeurs": {}, 
-                    "Frais d\u2019autos - service apr\u00e8s-vente": {}, 
-                    "Frais d\u2019autos - vendeurs": {}, 
-                    "Loyer - bureau de vente": {}, 
-                    "Prototypes et \u00e9chantillons": {}, 
-                    "Publicit\u00e9": {}, 
-                    "Salaires - camionneurs": {}, 
-                    "Salaires - frais fixe de vente": {
-                        "Salaires - exp\u00e9diteurs": {}, 
-                        "Salaires - g\u00e9rants": {}, 
-                        "Salaires - service apr\u00e8s-vente": {}, 
-                        "Salaires - vendeurs": {}
-                    }
-                }, 
-                "Frais fixe d\u2019administration": {
-                    " Assurances d\u2019autos - administration": {}, 
-                    "Amortissements - frais fixe d'administration": {
-                        "Amortissements - autos - frais fixe d'administration": {}, 
-                        "Amortissements - logiciels": {}, 
-                        "Amortissements - mobilier de bureau": {}, 
-                        "Amortissements - \u00e9quipement informatique": {}
-                    }, 
-                    "Avantages sociaux - frais fixe d'administration": {}, 
-                    "Dons et associations": {}, 
-                    "Entretien et r\u00e9parations - bureau": {}, 
-                    "Frais de perception": {}, 
-                    "Frais de voyages - administration": {}, 
-                    "Frais de v\u00e9rification": {}, 
-                    "Frais d\u2019autos - administration": {}, 
-                    "Frais juridiques": {}, 
-                    "Location - \u00e9quipement de bureau": {}, 
-                    "Mauvaises cr\u00e9ances": {}, 
-                    "Papeterie et d\u00e9penses de bureau": {}, 
-                    "Salaires - frais fixe d'administration": {
-                        "Salaires - administration": {}, 
-                        "Salaires - bureau": {}
-                    }, 
-                    "Taxe sur le capital": {}, 
-                    "Taxes, licences, permis": {}, 
-                    "Timbres": {}, 
-                    "T\u00e9l\u00e9communications": {}
-                }
-            }, 
-            "Frais variables": {
-                "Frais variables de fabrication": {
-                    " Emballage \u00e0 la production": {
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    " Sous-traitance": {
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Achats de mati\u00e8res premi\u00e8res": {
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Achats de mat\u00e9riel direct": {
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Achats de produits non fabriqu\u00e9s": {
-                        "account_type": "Expenses Included In Valuation"
-                    }, 
-                    "Avantages sociaux": {
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Main-d\u2019\u0153uvre directe": {
-                        "account_type": "Cost of Goods Sold"
-                    }, 
-                    "Variation des stocks": {
-                        "account_type": "Stock Adjustment"
-                    }, 
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "Frais variables de vente": {
-                    "Commissions": {}, 
-                    "Redevances": {}, 
-                    "Transport (\u00e0 contrat)": {}
-                }
-            }, 
-            "root_type": "Expense"
-        }, 
-        "Passif": {
-            "PASSIFS NON-COURANTS": {
-                "AUTRES PASSIFS NON-COURANTS": {}, 
-                "DETTES FINANCI\u00c8RES NON-COURANTES": {}, 
-                "IMP\u00d4TS DIFF\u00c9R\u00c9S": {}, 
-                "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {}
-            }, 
-            "Passif \u00e0 court terme": {
-                " Commissions \u00e0 payer": {}, 
-                "Assurance collective \u00e0 payer": {}, 
-                "Autres comptes cr\u00e9diteurs": {}, 
-                "Comptes \u00e0 payer": {
-                    "Comptes fournisseurs": {
-                        "account_type": "Payable"
-                    }
-                }, 
-                "D\u00e9p\u00f4ts de clients": {}, 
-                "Emprunt de banque": {}, 
-                "Imp\u00f4ts li\u00e9s aux salaires \u00e0 payer": {
-                    "Agence du revenu du Canada": {
-                        "Assurance - emploi \u00e0 payer": {
-                            "AE - Contribution de l'employeur": {}, 
-                            "AE - Contribution des employ\u00e9s": {}
-                        }, 
-                        "Imp\u00f4t f\u00e9d\u00e9ral sur salaires \u00e0 payer": {}
-                    }, 
-                    "Agence du revenu du Qu\u00e9bec": {
-                        "Fond des Services de Sant\u00e9 \u00e0 payer": {}, 
-                        "Imp\u00f4t provincial sur salaires \u00e0 payer": {}, 
-                        "Normes du Travail \u00e0 payer": {}, 
-                        "Provision pour sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {}, 
-                        "R\u00e9gime des rentes du Qu\u00e9bec \u00e0 payer": {
-                            "Rentes - Contribution de l'employeur": {}, 
-                            "Rentes - Contribution des employ\u00e9s": {}
-                        }, 
-                        "R\u00e9gime qu\u00e9becois d'assurance parentale": {
-                            "AP - Contribution de l'employeur": {}, 
-                            "AP - Contribution des employ\u00e9s": {}
-                        }
-                    }, 
-                    "Caisse de retraite \u00e0 payer": {}
-                }, 
-                "Imp\u00f4ts \u00e0 payer": {
-                    "Imp\u00f4t f\u00e9d\u00e9ral sur le revenu \u00e0 payer": {}, 
-                    "Imp\u00f4t provincial sur le revenu \u00e0 payer": {}, 
-                    "TPS \u00e0 payer": {}, 
-                    "TVH \u00e0 payer": {
-                        "TVH \u00e0 payer - 13%": {}, 
-                        "TVH \u00e0 payer - 14%": {}, 
-                        "TVH \u00e0 payer - 15%": {}
-                    }, 
-                    "TVP/TVQ \u00e0 payer": {}
-                }, 
-                "Passifs de stock": {
-                    "Stock re\u00e7u non factur\u00e9": {
-                        "account_type": "Stock Received But Not Billed"
-                    }
-                }, 
-                "Provision pour vacances et cong\u00e9s": {}, 
-                "Revenus per\u00e7us d\u2019avance": {}, 
-                "Salaires \u00e0 payer": {}
-            }, 
-            "Passif \u00e0 long terme": {
-                "Avances des actionnaires": {}, 
-                "Cr\u00e9dits d\u2019imp\u00f4ts report\u00e9s": {}, 
-                "Hypoth\u00e8que \u00e0 payer": {}, 
-                "Liens sur machinerie": {}, 
-                "Liens sur mat\u00e9riel roulant": {}, 
-                "Obligation d\u00e9coulant d\u2019un contrat de location - acquisition": {}, 
-                "Passif d\u2019imp\u00f4ts futurs": {}
-            }, 
-            "root_type": "Liability"
-        }, 
-        "Produits": {
-            "Revenus de ventes": {
-                " Escomptes de volume sur ventes": {}, 
-                "Autres produits d'exploitation": {}, 
-                "Ventes": {}, 
-                "Ventes avec des provinces harmonis\u00e9es": {}, 
-                "Ventes avec des provinces non-harmonis\u00e9es": {}, 
-                "Ventes \u00e0 l'\u00e9tranger": {}
-            }, 
-            "Revenus non li\u00e9 \u00e0 la vente": {
-                "Autres revenus non li\u00e9s \u00e0 la vente": {}, 
-                "Revenues d'int\u00e9r\u00eats": {}
-            }, 
-            "root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/de_kontenplan_SKR03_gnucash.json

@@ -1,559 +0,0 @@
-{
-	"country_code": "de",
-	"name": "SKR03 mit Kontonummern",
-	"tree": {
-		"Aktiva": {
-			"is_group": 1,
-			"root_type": "Asset",
-			"A - Anlagevermögen": {
-				"is_group": 1,
-				"EDV-Software": {
-					"account_number": "0027",
-					"account_type": "Fixed Asset"
-				},
-				"Geschäftsausstattung": {
-					"account_number": "0410",
-					"account_type": "Fixed Asset"
-				},
-				"Büroeinrichtung": {
-					"account_number": "0420",
-					"account_type": "Fixed Asset"
-				},
-				"Darlehen": {
-					"account_number": "0565"
-				},
-				"Maschinen": {
-					"account_number": "0210",
-					"account_type": "Fixed Asset"
-				},
-				"Betriebsausstattung": {
-					"account_number": "0400",
-					"account_type": "Fixed Asset"
-				},
-				"Ladeneinrichtung": {
-					"account_number": "0430",
-					"account_type": "Fixed Asset"
-				},
-				"Accumulated Depreciation": {
-					"account_type": "Accumulated Depreciation"
-				}
-			},
-			"B - Umlaufvermögen": {
-				"is_group": 1,
-				"I. Vorräte": {
-					"is_group": 1,
-					"Roh-, Hilfs- und Betriebsstoffe (Bestand)": {
-						"account_number": "3970",
-						"account_type": "Stock"
-					},
-					"Waren (Bestand)": {
-						"account_number": "3980",
-						"account_type": "Stock"
-					}
-				},
-				"II. Forderungen und sonstige Vermögensgegenstände": {
-					"is_group": 1,
-					"Ford. a. Lieferungen und Leistungen": {
-						"account_number": "1400",
-						"account_type": "Receivable"
-					},
-					"Durchlaufende Posten": {
-						"account_number": "1590"
-					},
-					"Verrechnungskonto Gewinnermittlung § 4 Abs. 3 EStG, nicht ergebniswirksam": {
-						"account_number": "1371"
-					},
-					"Abziehbare Vorsteuer": {
-						"is_group": 1,
-						"Abziehbare Vorsteuer 7 %": {
-							"account_number": "1571",
-							"account_type": "Tax",
-							"tax_rate": 7.0
-						},
-						"Abziehbare Vorsteuer 19 %": {
-							"account_number": "1576",
-							"account_type": "Tax",
-							"tax_rate": 19.0
-						},
-						"Abziehbare Vorsteuer nach § 13b UStG 19 %": {
-							"account_number": "1577",
-							"account_type": "Tax",
-							"tax_rate": 19.0
-						}
-					}
-				},
-				"III. Wertpapiere": {
-					"is_group": 1,
-					"Anteile an verbundenen Unternehmen (Umlaufvermögen)": {
-						"account_number": "1340"
-					},
-					"Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {
-						"account_number": "1344"
-					},
-					"Sonstige Wertpapiere": {
-						"account_number": "1348"
-					}
-				},
-				"IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks.": {
-					"is_group": 1,
-					"Kasse": {
-						"is_group": 1,
-						"account_type": "Cash",
-						"Kasse": {
-							"account_number": "1000",
-							"account_type": "Cash"
-						}
-					},
-					"Bank": {
-						"is_group": 1,
-						"account_type": "Bank",
-						"Postbank": {
-							"account_number": "1100",
-							"account_type": "Bank"
-						},
-						"Bankkonto": {
-							"account_number": "1200",
-							"account_type": "Bank"
-						}
-					}
-				}
-			},
-			"C - Rechnungsabgrenzungsposten": {
-				"is_group": 1,
-				"Aktive Rechnungsabgrenzung": {
-					"account_number": "0980"
-				}
-			},
-			"D - Aktive latente Steuern": {
-				"is_group": 1,
-				"Aktive latente Steuern": {
-					"account_number": "0983"
-				}
-			},
-			"E - Aktiver Unterschiedsbetrag aus der Vermögensverrechnung": {
-				"is_group": 1
-			}
-		},
-		"Passiva": {
-			"is_group": 1,
-			"root_type": "Liability",
-			"A. Eigenkapital": {
-				"is_group": 1,
-				"I. Gezeichnetes Kapital": {
-					"is_group": 1
-				},
-				"II. Kapitalrücklage": {
-					"is_group": 1
-				},
-				"III. Gewinnrücklagen": {
-					"is_group": 1
-				},
-				"IV. Gewinnvortrag/Verlustvortrag": {
-					"is_group": 1
-				},
-				"V. Jahresüberschuß/Jahresfehlbetrag": {
-					"is_group": 1
-				}
-			},
-			"B. Rückstellungen": {
-				"is_group": 1,
-				"I. Rückstellungen für Pensionen und ähnliche Verpflichtungen": {
-					"is_group": 1
-				},
-				"II. Steuerrückstellungen": {
-					"is_group": 1
-				},
-				"III. sonstige Rückstellungen": {
-					"is_group": 1
-				}
-			},
-			"C. Verbindlichkeiten": {
-				"is_group": 1,
-				"I. Anleihen": {
-					"is_group": 1
-				},
-				"II. Verbindlichkeiten gegenüber Kreditinstituten": {
-					"is_group": 1
-				},
-				"III. Erhaltene Anzahlungen auf Bestellungen": {
-					"is_group": 1
-				},
-				"IV. Verbindlichkeiten aus Lieferungen und Leistungen": {
-					"is_group": 1,
-					"Verbindlichkeiten aus Lieferungen u. Leistungen": {
-						"account_number": "1600",
-						"account_type": "Payable"
-					}
-				},
-				"V. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel": {
-					"is_group": 1
-				},
-				"VI. Verbindlichkeiten gegenüber verbundenen Unternehmen": {
-					"is_group": 1
-				},
-				"VII. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht": {
-					"is_group": 1
-				},
-				"VIII. sonstige Verbindlichkeiten": {
-					"is_group": 1,
-					"Sonstige Verbindlichkeiten": {
-						"account_number": "1700",
-						"account_type": "Asset Received But Not Billed"
-					},
-					"Sonstige Verbindlichkeiten (1 bis 5 Jahre)": {
-						"account_number": "1702",
-						"account_type": "Stock Received But Not Billed"
-					},
-					"Verbindlichkeiten aus Lohn und Gehalt": {
-						"account_number": "1740",
-						"account_type": "Payable"
-					},
-					"Umsatzsteuer": {
-						"is_group": 1,
-						"Umsatzsteuer 7 %": {
-							"account_number": "1771",
-							"account_type": "Tax",
-							"tax_rate": 7.0
-						},
-						"Umsatzsteuer 19 %": {
-							"account_number": "1776",
-							"account_type": "Tax",
-							"tax_rate": 19.0
-						},
-						"Umsatzsteuer-Vorauszahlung": {
-							"account_number": "1780",
-							"account_type": "Tax"
-						},
-						"Umsatzsteuer-Vorauszahlung 1/11": {
-							"account_number": "1781"
-						},
-						"Umsatzsteuer nach § 13b UStG 19 %": {
-							"account_number": "1787",
-							"account_type": "Tax",
-							"tax_rate": 19.0
-						},
-						"Umsatzsteuer Vorjahr": {
-							"account_number": "1790"
-						},
-						"Umsatzsteuer frühere Jahre": {
-							"account_number": "1791"
-						}
-					}
-				}
-			},
-			"D. Rechnungsabgrenzungsposten": {
-				"is_group": 1,
-				"Passive Rechnungsabgrenzung": {
-					"account_number": "0990"
-				}
-			},
-			"E. Passive latente Steuern": {
-				"is_group": 1
-			}
-		},
-		"Erlöse u. Erträge 2/8": {
-			"is_group": 1,
-			"root_type": "Income",
-			"Erlöskonten 8": {
-				"is_group": 1,
-				"Erlöse": {
-					"account_number": "8200",
-					"account_type": "Income Account"
-				},
-				"Erlöse USt. 19 %": {
-					"account_number": "8400",
-					"account_type": "Income Account"
-				},
-				"Erlöse USt. 7 %": {
-					"account_number": "8300",
-					"account_type": "Income Account"
-				}
-			},
-			"Ertragskonten 2": {
-				"is_group": 1,
-				"sonstige Zinsen und ähnliche Erträge": {
-					"account_number": "2650",
-					"account_type": "Income Account"
-				},
-				"Außerordentliche Erträge": {
-					"account_number": "2500",
-					"account_type": "Income Account"
-				},
-				"Sonstige Erträge": {
-					"account_number": "2700",
-					"account_type": "Income Account"
-				}
-			}
-		},
-		"Aufwendungen 2/4": {
-			"is_group": 1,
-			"root_type": "Expense",
-			"Fremdleistungen": {
-				"account_number": "3100",
-				"account_type": "Expense Account"
-			},
-			"Fremdleistungen ohne Vorsteuer": {
-				"account_number": "3109",
-				"account_type": "Expense Account"
-			},
-			"Bauleistungen eines im Inland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer": {
-				"account_number": "3120",
-				"account_type": "Expense Account"
-			},
-			"Wareneingang": {
-				"account_number": "3200"
-			},
-			"Bezugsnebenkosten": {
-				"account_number": "3800",
-				"account_type": "Expenses Included In Asset Valuation"
-			},
-			"Herstellungskosten": {
-				"account_number": "4996",
-				"account_type": "Cost of Goods Sold"
-			},
-			"Verluste aus dem Abgang von Gegenständen des Anlagevermögens": {
-				"account_number": "2320",
-				"account_type": "Stock Adjustment"
-			},
-			"Verwaltungskosten": {
-				"account_number": "4997",
-				"account_type": "Expenses Included In Valuation"
-			},
-			"Vertriebskosten": {
-				"account_number": "4998",
-				"account_type": "Expenses Included In Valuation"
-			},
-			"Gegenkonto 4996-4998": {
-				"account_number": "4999"
-			},
-			"Abschreibungen": {
-				"is_group": 1,
-				"Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)": {
-					"account_number": "4830",
-					"account_type": "Accumulated Depreciation"
-				},
-				"Abschreibungen auf Gebäude": {
-					"account_number": "4831",
-					"account_type": "Depreciation"
-				},
-				"Abschreibungen auf Kfz": {
-					"account_number": "4832",
-					"account_type": "Depreciation"
-				},
-				"Sofortabschreibung GWG": {
-					"account_number": "4855",
-					"account_type": "Expense Account"
-				}
-			},
-			"Kfz-Kosten": {
-				"is_group": 1,
-				"Kfz-Steuer": {
-					"account_number": "4510",
-					"account_type": "Expense Account"
-				},
-				"Kfz-Versicherungen": {
-					"account_number": "4520",
-					"account_type": "Expense Account"
-				},
-				"laufende Kfz-Betriebskosten": {
-					"account_number": "4530",
-					"account_type": "Expense Account"
-				},
-				"Kfz-Reparaturen": {
-					"account_number": "4540",
-					"account_type": "Expense Account"
-				},
-				"Fremdfahrzeuge": {
-					"account_number": "4570",
-					"account_type": "Expense Account"
-				},
-				"sonstige Kfz-Kosten": {
-					"account_number": "4580",
-					"account_type": "Expense Account"
-				}
-			},
-			"Personalkosten": {
-				"is_group": 1,
-				"Gehälter": {
-					"account_number": "4120",
-					"account_type": "Expense Account"
-				},
-				"gesetzliche soziale Aufwendungen": {
-					"account_number": "4130",
-					"account_type": "Expense Account"
-				},
-				"Aufwendungen für Altersvorsorge": {
-					"account_number": "4165",
-					"account_type": "Expense Account"
-				},
-				"Vermögenswirksame Leistungen": {
-					"account_number": "4170",
-					"account_type": "Expense Account"
-				},
-				"Aushilfslöhne": {
-					"account_number": "4190",
-					"account_type": "Expense Account"
-				}
-			},
-			"Raumkosten": {
-				"is_group": 1,
-				"Miete und Nebenkosten": {
-					"account_number": "4210",
-					"account_type": "Expense Account"
-				},
-				"Gas, Wasser, Strom (Verwaltung, Vertrieb)": {
-					"account_number": "4240",
-					"account_type": "Expense Account"
-				},
-				"Reinigung": {
-					"account_number": "4250",
-					"account_type": "Expense Account"
-				}
-			},
-			"Reparatur/Instandhaltung": {
-				"is_group": 1,
-				"Reparaturen und Instandhaltungen von anderen Anlagen und Betriebs- und Geschäftsausstattung": {
-					"account_number": "4805",
-					"account_type": "Expense Account"
-				}
-			},
-			"Versicherungsbeiträge": {
-				"is_group": 1,
-				"Versicherungen": {
-					"account_number": "4360",
-					"account_type": "Expense Account"
-				},
-				"Beiträge": {
-					"account_number": "4380",
-					"account_type": "Expense Account"
-				},
-				"sonstige Ausgaben": {
-					"account_number": "4390",
-					"account_type": "Expense Account"
-				},
-				"steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder": {
-					"account_number": "4396",
-					"account_type": "Expense Account"
-				}
-			},
-			"Werbe-/Reisekosten": {
-				"is_group": 1,
-				"Werbekosten": {
-					"account_number": "4610",
-					"account_type": "Expense Account"
-				},
-				"Aufmerksamkeiten": {
-					"account_number": "4653",
-					"account_type": "Expense Account"
-				},
-				"nicht abzugsfähige Betriebsausg. aus Werbe-, Repräs.- u. Reisekosten": {
-					"account_number": "4665",
-					"account_type": "Expense Account"
-				},
-				"Reisekosten Unternehmer": {
-					"account_number": "4670",
-					"account_type": "Expense Account"
-				}
-			},
-			"verschiedene Kosten": {
-				"is_group": 1,
-				"Porto": {
-					"account_number": "4910",
-					"account_type": "Expense Account"
-				},
-				"Telekom": {
-					"account_number": "4920",
-					"account_type": "Expense Account"
-				},
-				"Mobilfunk D2": {
-					"account_number": "4921",
-					"account_type": "Expense Account"
-				},
-				"Internet": {
-					"account_number": "4922",
-					"account_type": "Expense Account"
-				},
-				"Bürobedarf": {
-					"account_number": "4930",
-					"account_type": "Expense Account"
-				},
-				"Zeitschriften, Bücher": {
-					"account_number": "4940",
-					"account_type": "Expense Account"
-				},
-				"Fortbildungskosten": {
-					"account_number": "4945",
-					"account_type": "Expense Account"
-				},
-				"Buchführungskosten": {
-					"account_number": "4955",
-					"account_type": "Expense Account"
-				},
-				"Abschluß- u. Prüfungskosten": {
-					"account_number": "4957",
-					"account_type": "Expense Account"
-				},
-				"Nebenkosten des Geldverkehrs": {
-					"account_number": "4970",
-					"account_type": "Expense Account"
-				},
-				"Werkzeuge und Kleingeräte": {
-					"account_number": "4985",
-					"account_type": "Expense Account"
-				}
-			},
-			"Zinsaufwendungen": {
-				"is_group": 1,
-				"Zinsaufwendungen für kurzfristige Verbindlichkeiten": {
-					"account_number": "2110",
-					"account_type": "Expense Account"
-				},
-				"Zinsaufwendungen für KFZ Finanzierung": {
-					"account_number": "2121",
-					"account_type": "Expense Account"
-				}
-			}
-		},
-		"Anfangsbestand 9": {
-			"is_group": 1,
-			"root_type": "Equity",
-			"Saldenvortragskonten": {
-				"is_group": 1,
-				"Saldenvortrag Sachkonten": {
-					"account_number": "9000"
-				},
-				"Saldenvorträge Debitoren": {
-					"account_number": "9008"
-				},
-				"Saldenvorträge Kreditoren": {
-					"account_number": "9009"
-				}
-			}
-		},
-		"Privatkonten 1": {
-			"is_group": 1,
-			"root_type": "Equity",
-			"Privatentnahmen/-einlagen": {
-				"is_group": 1,
-				"Privatentnahme allgemein": {
-					"account_number": "1800"
-				},
-				"Privatsteuern": {
-					"account_number": "1810"
-				},
-				"Sonderausgaben beschränkt abzugsfähig": {
-					"account_number": "1820"
-				},
-				"Sonderausgaben unbeschränkt abzugsfähig": {
-					"account_number": "1830"
-				},
-				"Außergewöhnliche Belastungen": {
-					"account_number": "1850"
-				},
-				"Privateinlagen": {
-					"account_number": "1890"
-				}
-			}
-		}
-	}
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json

@@ -1,809 +0,0 @@
-{
-    "country_code": "sv",
-    "name": "El Salvador Standard",
-    "tree": {
-        "100000 - ACTIVOS - xmC": {
-            "11000000 - ACTIVOS CORRIENTES - xmC": {
-                "11010000 - EFECTIVO Y EQUIVALENTES AL EFECTIVO - xmC": {
-                    "11010100 - Caja general - xmC": {
-                        "account_number": "11010100",
-                        "account_type": "Cash"
-                    },
-                    "Caja chica": {
-                        "account_number": "11010200",
-                        "account_type": "Cash",
-                        "is_group": 1
-                    },
-                    "Efectivo en bancos": {
-                        "account_number": "11010300",
-                        "account_type": "Bank",
-                        "is_group": 1
-                    },
-                    "account_number": "11010000",
-                    "account_type": "Cash"
-                },
-                "CUENTAS POR COBRAR ARRENDAMIENTOS FINANCIEROS": {
-                    "Arrendamientos financieros por cobrar": {
-                        "account_number": "11040100",
-                        "is_group": 1
-                    },
-                    "Estimaci\u00f3n para cuentas de cobro dudoso (CR)": {
-                        "account_number": "11040200",
-                        "is_group": 1
-                    },
-                    "account_number": "11040000"
-                },
-                "DEUDORES COMERCIALES Y OTRAS CUENTAS POR COBRAR": {
-                    "11030100 - Deudores comerciales - xmC": {
-                        "account_number": "11030100",
-                        "account_type": "Receivable"
-                    },
-                    "Estimaci\u00f3n para cuentas de cobro dudoso (CR)": {
-                        "account_number": "11030200",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "Otras cuentas por cobrar no comerciales": {
-                        "account_number": "11030300",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "account_number": "11030000",
-                    "account_type": "Receivable"
-                },
-                "GASTOS PAGADOS POR ANTICIPADO": {
-                    "Adelantos a empleados": {
-                        "account_number": "110904",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "Papeler\u00eda y \u00fatiles en existencia": {
-                        "account_number": "11090300",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "Primas de seguros aun no vendidas": {
-                        "account_number": "11090100",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "Rentas aun no corridas por los inmuebles": {
-                        "account_number": "11090200",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "account_number": "11090000",
-                    "account_type": "Temporary"
-                },
-                "INVENTARIOS": {
-                    "11050100 - Inventarios en bodega al costo - xmC": {
-                        "account_number": "11050100",
-                        "account_type": "Stock"
-                    },
-                    "11050300 - Pedidos en transito - xmC": {
-                        "account_number": "11050300",
-                        "account_type": "Stock Received But Not Billed"
-                    },
-                    "Estimaci\u00f3n para obsolescencia de inventarios o de lento movimiento (CR)": {
-                        "account_number": "11050200",
-                        "account_type": "Stock",
-                        "is_group": 1
-                    },
-                    "Mercader\u00edas en consignaci\u00f3n": {
-                        "account_number": "11050400",
-                        "account_type": "Stock",
-                        "is_group": 1
-                    },
-                    "account_number": "11050000",
-                    "account_type": "Stock"
-                },
-                "INVERSIONES TEMPORALES": {
-                    "Acciones": {
-                        "account_number": "11020100",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "Bonos": {
-                        "account_number": "11020200",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "C\u00e9dulas hipotecarias": {
-                        "account_number": "11020300",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "account_number": "11020000",
-                    "account_type": "Temporary"
-                },
-                "IVA CREDITO FISCAL": {
-                    "IVA compras locales": {
-                        "account_number": "11060100",
-                        "account_type": "Tax",
-                        "is_group": 1,
-                        "tax_rate": 13.0
-                    },
-                    "IVA importaciones": {
-                        "account_number": "11060200",
-                        "account_type": "Tax",
-                        "is_group": 1,
-                        "tax_rate": 13.0
-                    },
-                    "account_number": "11060000",
-                    "account_type": "Tax",
-                    "tax_rate": 13.0
-                },
-                "IVA PERCIBIDO": {
-                    "account_number": "IVA PERCIBIDO",
-                    "account_type": "Tax",
-                    "is_group": 1,
-                    "tax_rate": 1.0
-                },
-                "IVA RETENIDO": {
-                    "account_number": "11070000",
-                    "account_type": "Tax",
-                    "is_group": 1,
-                    "tax_rate": 1.0
-                },
-                "account_number": "11000000"
-            },
-            "12000000 - ACTIVOS NO CORRIENTES - xmC": {
-                "ACTIVOS INTANGIBLES": {
-                    "Concesiones y franquicias": {
-                        "account_number": "12080300",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Derechos de llave": {
-                        "account_number": "12080100",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Patentes y marcas de fabrica": {
-                        "account_number": "12080200",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Software": {
-                        "account_number": "12080400",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "account_number": "12080000",
-                    "account_type": "Fixed Asset"
-                },
-                "CUENTAS POR COBRAR ARRENDAMIENTOS FINANCIEROS A LARGO PLAZO": {
-                    "Arrendamientos financieros por cobrar a largo plazo": {
-                        "account_number": "12060100",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "Estimaci\u00f3n para cuentas de cobro dudoso a largo plazo (CR)": {
-                        "account_number": "12060200",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "account_number": "12060000",
-                    "account_type": "Receivable"
-                },
-                "DEPRECIACION ACUMULUDA (CR)": {
-                    "12030100 - Deprec. acumulada de propiedades, planta y equipo propio al costo - xmC": {
-                        "account_number": "12030100",
-                        "account_type": "Accumulated Depreciation"
-                    },
-                    "Deprec. acumulada de prop., planta y equipo bajo arrend. Financiero": {
-                        "account_number": "12030200",
-                        "account_type": "Accumulated Depreciation",
-                        "is_group": 1
-                    },
-                    "Deprec. acumulada de revaluaos de propiedades, planta y equipo": {
-                        "account_number": "12030300",
-                        "account_type": "Accumulated Depreciation",
-                        "is_group": 1
-                    },
-                    "account_number": "12030000",
-                    "account_type": "Accumulated Depreciation"
-                },
-                "DEUDORES COMERCIALES Y OTRAS CUENTAS POR COBRAR A LARGO PLAZO": {
-                    "12050100 - Deudores comerciales a largo plazo - xmC": {
-                        "account_number": "12050100",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "Cuentas por cobrar no comerciales a largo plazo": {
-                        "account_number": "12050300",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "Estimaci\u00f3n para cuentas de cobro dudoso a largo plazo (CR)": {
-                        "account_number": "12050200",
-                        "account_type": "Receivable",
-                        "is_group": 1
-                    },
-                    "account_number": "12050000",
-                    "account_type": "Receivable"
-                },
-                "IMPUESTO SOBRE LA RENTA DIFERIDO-ACTIVO": {
-                    "12070200 - Pago anticipados de impuestos sobre la renta - xmC": {
-                        "account_number": "12070200",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "Cr\u00e9dito impuestos sobre la renta de a\u00f1os anteriores": {
-                        "account_number": "12070100",
-                        "account_type": "Tax",
-                        "is_group": 1
-                    },
-                    "account_number": "12070000",
-                    "account_type": "Tax"
-                },
-                "INVERSIONES PERMANENTES": {
-                    "Inversiones en asociadas": {
-                        "account_number": "12040200",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Inversiones en negocios conjuntos": {
-                        "account_number": "12040300",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Inversiones en subsidiarias": {
-                        "account_number": "12040100",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "account_number": "12040000",
-                    "account_type": "Fixed Asset"
-                },
-                "PROPIEDADES, PLANTA Y EQUIPO": {
-                    "12010300 - Maquinarias y equipos - xmC": {
-                        "account_number": "12010300",
-                        "account_type": "Fixed Asset"
-                    },
-                    "Edificios": {
-                        "account_number": "12010200",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Mobiliario y equipo": {
-                        "account_number": "12010400",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Terrenos": {
-                        "account_number": "12010100",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Veh\u00edculos": {
-                        "account_number": "12010500",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "account_number": "12010000",
-                    "account_type": "Fixed Asset"
-                },
-                "REVALUACIONES DE PROPIEDADES, PLANTA Y EQUIPO": {
-                    "Revaluaci\u00f3n de edificios": {
-                        "account_number": "12020200",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Revaluaci\u00f3n de maquinarias y equipo": {
-                        "account_number": "12020300",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Revaluaci\u00f3n de mobiliario y equipo": {
-                        "account_number": "12020400",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Revaluaci\u00f3n de terrenos": {
-                        "account_number": "12020100",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "Revaluaci\u00f3n de veh\u00edculos": {
-                        "account_number": "12020500",
-                        "account_type": "Fixed Asset",
-                        "is_group": 1
-                    },
-                    "account_number": "12020000",
-                    "account_type": "Fixed Asset"
-                },
-                "account_number": "12000000",
-                "account_type": "Fixed Asset"
-            },
-            "account_number": "100000",
-            "root_type": "Asset"
-        },
-        "20000000 - PASIVOS - xmC": {
-            "PASIVOS CORRIENTES": {
-                "ACREEDORES COMERCIALES Y OTRAS CUENTAS POR PAGAR": {
-                    "21020100 - Cuentas por pagar comerciales - xmC": {
-                        "account_number": "21020100",
-                        "account_type": "Payable"
-                    },
-                    "Documentos por pagar comerciales": {
-                        "account_number": "21020200",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "account_number": "21020000",
-                    "account_type": "Payable"
-                },
-                "BENEFICIOS A EMPLEADOS POR PAGAR": {
-                    "Beneficios a corto plazo por pagar": {
-                        "account_number": "21050100",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "Beneficios post empleo por pagar": {
-                        "account_number": "21050200",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "account_number": "21050000",
-                    "account_type": "Payable"
-                },
-                "DIVIDENDOS POR PAGAR": {
-                    "account_number": "21080000",
-                    "account_type": "Payable",
-                    "is_group": 1
-                },
-                "IMPUESTO SOBRE LA RENTA CORRIENTE POR PAGAR": {
-                    "account_number": "21070000",
-                    "account_type": "Tax",
-                    "is_group": 1
-                },
-                "IVA DEBITOS FISCALES": {
-                    "Por ventas a consumidores": {
-                        "account_number": "21060200",
-                        "account_type": "Tax",
-                        "is_group": 1
-                    },
-                    "Por ventas a contribuyentes": {
-                        "account_number": "21060100",
-                        "account_type": "Tax",
-                        "is_group": 1
-                    },
-                    "account_number": "21060000",
-                    "account_type": "Tax"
-                },
-                "OBLIGACIONES BAJO ARRENDAMIENTOS FINANCIEROS PORCION CORRIENTE": {
-                    "Contratos bajo arrendamientos financieros": {
-                        "account_number": "21030100",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "account_number": "21030000",
-                    "account_type": "Payable"
-                },
-                "OTROS ACREEDORES, RETENCIONES Y DESCUENTOS": {
-                    "Cuentas por pagar a accionistas": {
-                        "account_number": "21040400",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "Descuentos": {
-                        "account_number": "21040300",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "Otros acreedores": {
-                        "account_number": "21040100",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "Retenciones": {
-                        "account_number": "21040200",
-                        "account_type": "Payable",
-                        "is_group": 1
-                    },
-                    "account_number": "21040000",
-                    "account_type": "Payable"
-                },
-                "PRESTAMOS Y SOBREGIROS BANCARIOS": {
-                    "Porci\u00f3n corriente de prestamos bancarios a largo plazo": {
-                        "account_number": "21010300",
-                        "is_group": 1
-                    },
-                    "Prestamos bancarios a corto plazo": {
-                        "account_number": "21010100",
-                        "is_group": 1
-                    },
-                    "Sobregiros bancarios": {
-                        "account_number": "21010200",
-                        "is_group": 1
-                    },
-                    "account_number": "21010000"
-                },
-                "account_number": "21000000"
-            },
-            "PASIVOS NO CORRIENTES": {
-                "ANTICIPOS Y GARANTIAS DE CLIENTES": {
-                    "Anticipos de clientes": {
-                        "account_number": "22040100",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "Garant\u00edas de clientes": {
-                        "account_number": "22040200",
-                        "account_type": "Temporary",
-                        "is_group": 1
-                    },
-                    "account_number": "22040000",
-                    "account_type": "Temporary"
-                },
-                "INTERES MINOTARIO": {
-                    "Inter\u00e9s de accionista minotarios": {
-                        "account_number": "22050100",
-                        "is_group": 1
-                    },
-                    "account_number": "22050000"
-                },
-                "OBLIGACIONES BAJO ARRENDAMIENTOS FINANCIEROS A LARGO PLAZO": {
-                    "Contratos bajo arrendamientos financieros": {
-                        "account_number": "22030100",
-                        "is_group": 1
-                    },
-                    "account_number": "22030000"
-                },
-                "OTROS PRESTAMOS A LARGO PLAZO": {
-                    "account_number": "22020000",
-                    "is_group": 1
-                },
-                "PRESTAMOS BANCARIOS A LARGO PLAZO": {
-                    "account_number": "22010000",
-                    "is_group": 1
-                },
-                "account_number": "22000000"
-            },
-            "PROVISIONES": {
-                "IMPUESTOS SOBRE LA RENTA COMPLEMENTARIO": {
-                    "Ejercicios anteriores": {
-                        "account_number": "23010100",
-                        "account_type": "Tax",
-                        "is_group": 1
-                    },
-                    "account_number": "23010000",
-                    "account_type": "Tax"
-                },
-                "PROVISION PARA OBLIGACIONES LABORALES": {
-                    "Indemnizaci\u00f3n": {
-                        "account_number": "23020100",
-                        "is_group": 1
-                    },
-                    "account_number": "23020000"
-                },
-                "account_number": "23000000"
-            },
-            "account_number": "20000000",
-            "root_type": "Liability"
-        },
-        "30000000 - PATRIMONIO - xmC": {
-            "CAPITAL, RESERVAS Y RESULTADOS": {
-                "CAPITAL SOCIAL": {
-                    "Capital Social M\u00ednimo": {
-                        "Capital Social M\u00ednimo NO Pagado": {
-                            "account_number": "31010102",
-                            "account_type": "Equity",
-                            "is_group": 1
-                        },
-                        "Capital Social M\u00ednimo Suscrito": {
-                            "account_number": "31010101",
-                            "account_type": "Equity",
-                            "is_group": 1
-                        },
-                        "account_number": "31010100",
-                        "account_type": "Equity"
-                    },
-                    "Capital Social Variable": {
-                        "Capital Social Variable NO Pagado": {
-                            "account_number": "31010202",
-                            "account_type": "Equity",
-                            "is_group": 1
-                        },
-                        "Capital Social Variable Suscrito": {
-                            "account_number": "31010201",
-                            "account_type": "Equity",
-                            "is_group": 1
-                        },
-                        "account_number": "31010200",
-                        "account_type": "Equity"
-                    },
-                    "account_number": "31010000",
-                    "account_type": "Equity"
-                },
-                "DIVIDENDOS PAGADOS": {
-                    "account_number": "31060000",
-                    "account_type": "Equity",
-                    "is_group": 1
-                },
-                "GANANCIAS NO DISTRIBUIDAS": {
-                    "De ejercicios anteriores": {
-                        "account_number": "31020100",
-                        "account_type": "Equity",
-                        "is_group": 1
-                    },
-                    "Del presente ejercicio": {
-                        "account_number": "31020200",
-                        "account_type": "Equity",
-                        "is_group": 1
-                    },
-                    "account_number": "31020000",
-                    "account_type": "Equity"
-                },
-                "GANANCIAS RESTRINGIDAS": {
-                    "Reserva legal": {
-                        "account_number": "31030100",
-                        "account_type": "Equity",
-                        "is_group": 1
-                    },
-                    "account_number": "31030000",
-                    "account_type": "Equity"
-                },
-                "PERDIDAS ACUMULADAS (CR)": {
-                    "De ejercicios anteriores": {
-                        "account_number": "31050100",
-                        "account_type": "Equity",
-                        "is_group": 1
-                    },
-                    "Del presente ejercicio": {
-                        "account_number": "31050200",
-                        "account_type": "Equity",
-                        "is_group": 1
-                    },
-                    "account_number": "31050000",
-                    "account_type": "Equity"
-                },
-                "SUPERAVIT POR REVALUACIONES": {
-                    "Super\u00e1vit por revaluaci\u00f3n de activos": {
-                        "account_number": "31040100",
-                        "account_type": "Equity",
-                        "is_group": 1
-                    },
-                    "account_number": "31040000",
-                    "account_type": "Equity"
-                },
-                "account_number": "31000000",
-                "account_type": "Equity"
-            },
-            "account_number": "30000000",
-            "root_type": "Equity"
-        },
-        "40000000 - CUENTAS DE RESULTADO DEUDORAS - xmC": {
-            "COSTOS Y GASTOS DE OPERACI\u00d3N": {
-                "41010000 - COSTO DE LAS VENTAS - xmC": {
-                    "account_number": "41010000",
-                    "account_type": "Cost of Goods Sold"
-                },
-                "GASTOS DE DEPARTAMENTO DE OPERACIONES": {
-                    "41020600 - Depreciaciones y amortizaciones - xmC": {
-                        "account_number": "41020600",
-                        "account_type": "Depreciation"
-                    },
-                    "41020900 - Redondeos - xmC": {
-                        "account_number": "41020900",
-                        "account_type": "Round Off"
-                    },
-                    "Gastos operativos": {
-                        "account_number": "41020700",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Mantenimientos": {
-                        "account_number": "41020400",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Materiales y suministros": {
-                        "Ajustes de Inventario": {
-                            "account_number": "41020201",
-                            "account_type": "Stock Adjustment"
-                        },
-                        "account_number": "41020200",
-                        "account_type": "Chargeable"
-                    },
-                    "Seguros": {
-                        "account_number": "41020500",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Servicios b\u00e1sicos": {
-                        "account_number": "41020300",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Servicios y honorarios profesionales": {
-                        "account_number": "41020800",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Sueldos y prestaciones laborales": {
-                        "account_number": "41020100",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "account_number": "41020000",
-                    "account_type": "Expense Account"
-                },
-                "GASTOS DE VENTAS Y DISTRIBUCION": {
-                    "Depreciaciones y amortizaciones": {
-                        "account_number": "41030600",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Gastos operativos": {
-                        "account_number": "41030700",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Mantenimientos": {
-                        "account_number": "41030400",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Materiales y suministros": {
-                        "account_number": "41030200",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Seguros": {
-                        "account_number": "41030500",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Servicios b\u00e1sicos": {
-                        "account_number": "41030300",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Servicios y honorarios profesionales": {
-                        "account_number": "41030800",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "Sueldos y prestaciones laborales": {
-                        "account_number": "41030100",
-                        "account_type": "Chargeable",
-                        "is_group": 1
-                    },
-                    "account_number": "41030000",
-                    "account_type": "Expense Account"
-                },
-                "account_number": "41000000",
-                "account_type": "Expense Account"
-            },
-            "GASTOS DE IMPUESTO SOBRE LA RENTA": {
-                "GASTOS DE IMPUESTO SOBRE LA RENTA CORRIENTE": {
-                    "account_number": "43010000",
-                    "account_type": "Expense Account",
-                    "is_group": 1
-                },
-                "account_number": "43000000",
-                "account_type": "Expense Account"
-            },
-            "GASTOS DE NO OPERACI\u00d3N": {
-                "42020000 - GASTOS NO DEDUCIBLES - xmC": {
-                    "Garant\u00eda por venta de productos": {
-                        "account_number": "42020200",
-                        "account_type": "Expense Account",
-                        "is_group": 1
-                    },
-                    "Impuesto sobre la renta complementario": {
-                        "account_number": "42020100",
-                        "account_type": "Tax",
-                        "is_group": 1
-                    },
-                    "account_number": "42020000",
-                    "account_type": "Expense Account"
-                },
-                "GASTOS FINANCIEROS": {
-                    "42010100 - Intereses - xmC": {
-                        "account_number": "42010100",
-                        "account_type": "Expense Account",
-                        "is_group": 1
-                    },
-                    "42010300 - Diferenciales cambiarios - xmC": {
-                        "account_number": "42010300",
-                        "account_type": "Expense Account",
-                        "is_group": 1
-                    },
-                    "Comisiones bancarias": {
-                        "account_number": "42010200",
-                        "account_type": "Expense Account",
-                        "is_group": 1
-                    },
-                    "account_number": "42010000",
-                    "account_type": "Expense Account"
-                },
-                "account_number": "42000000",
-                "account_type": "Expense Account"
-            },
-            "account_number": "40000000",
-            "root_type": "Expense"
-        },
-        "50000000 - CUENTAS DE RESULTADO ACREEDORAS - xmC": {
-            "INGRESOS DE NO OPERACI\u00d3N": {
-                "DIVIDENDOS GANADOS": {
-                    "Dividendos devengados por inversiones": {
-                        "account_number": "52020100",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "account_number": "52020000",
-                    "account_type": "Income Account"
-                },
-                "INGRESOS FINANCIEROS": {
-                    "Comisiones": {
-                        "account_number": "52010200",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "Diferenciales cambiarios": {
-                        "account_number": "52010300",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "Intereses": {
-                        "account_number": "52010100",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "account_number": "52010000",
-                    "account_type": "Income Account"
-                },
-                "OTROS INGRESOS": {
-                    "Ingresos por activos dados en arrendamientos financieros": {
-                        "account_number": "52030200",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "Ingresos por conversi\u00f3n": {
-                        "account_number": "52030100",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "Reintegros de seguros": {
-                        "account_number": "52030300",
-                        "account_type": "Income Account",
-                        "is_group": 1
-                    },
-                    "account_number": "52030000",
-                    "account_type": "Income Account"
-                },
-                "account_number": "52000000",
-                "account_type": "Income Account"
-            },
-            "INGRESOS POR OPERACIONES CONTINUAS": {
-                "51010000 - VENTAS DE BIENES - xmC": {
-                    "account_number": "51010000",
-                    "account_type": "Income Account"
-                },
-                "VENTAS DE SERVICIOS": {
-                    "account_number": "51020000",
-                    "account_type": "Income Account",
-                    "is_group": 1
-                },
-                "account_number": "51000000",
-                "account_type": "Income Account"
-            },
-            "account_number": "50000000",
-            "root_type": "Income"
-        },
-        "60000000 - CUENTA LIQUIDADORA DE RESULTADOS - xmC": {
-            "CUENTA DE CIERRE": {
-                "PERDIDAS Y GANANCIAS": {
-                    "account_number": "61010000",
-                    "is_group": 1
-                },
-                "account_number": "61000000"
-            },
-            "account_number": "60000000",
-            "root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json

@@ -1,423 +0,0 @@
-{
-    "country_code": "gt", 
-    "name": "Guatemala - Cuentas", 
-    "tree": {
-        "Activos": {
-            "Activo Corriente": {
-                "Activos Biol\u00f3gicos": {
-                    "Activos Biol\u00f3gicos a Valor Razonable": {
-                        "Animales": {
-                            "account_number": "1.5.2.1", 
-                            "account_type": "Stock", 
-                            "is_group": 1
-                        }, 
-                        "Plantas": {
-                            "account_number": "1.5.2.2", 
-                            "account_type": "Stock", 
-                            "is_group": 1
-                        }, 
-                        "account_number": "1.5.2", 
-                        "account_type": "Stock"
-                    }, 
-                    "Activos Biol\u00f3gicos al Costo": {
-                        "account_number": "1.5.1", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.5", 
-                    "account_type": "Stock"
-                }, 
-                "Activos Corrientes Adicionales": {
-                    "Activos Diferidos o Restringidos": {
-                        "Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
-                            "account_number": "1.1.2.1", 
-                            "account_type": "Chargeable", 
-                            "is_group": 1
-                        }, 
-                        "account_number": "1.1.2", 
-                        "account_type": "Chargeable"
-                    }, 
-                    "Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {
-                        "account_number": "1.1.1"
-                    }, 
-                    "account_number": "1.1", 
-                    "account_type": "Chargeable"
-                }, 
-                "Activos Devengables y Otros Activos": {
-                    "Activos Adicionales y Otros": {
-                        "account_number": "1.6.6", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Cobrables Relacionados con Impuestos": {
-                        "account_number": "1.6.2", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Contratos de Construccion": {
-                        "account_number": "1.6.4", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Costos de Montaje": {
-                        "account_number": "1.6.5", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Pagos Anticipados y Otros Activos Circulantes": {
-                        "Seguro Pagado Anticipadamente": {
-                            "account_number": "1.6.1.0", 
-                            "account_type": "Chargeable"
-                        }, 
-                        "account_number": "1.6.1", 
-                        "account_type": "Chargeable"
-                    }, 
-                    "Proveedores de Servicio": {
-                        "account_number": "1.6.3", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.6", 
-                    "account_type": "Chargeable"
-                }, 
-                "Activos Financieros": {
-                    "Activos Financieros Clasificados por Designaci\u00f3n": {
-                        "account_number": "1.4.6", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Activos Financieros Derivados": {
-                        "account_number": "1.4.3", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
-                        "account_number": "1.4.1", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
-                        "account_number": "1.4.2", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Otros Activos Financieros": {
-                        "account_number": "1.4.4", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
-                        "account_number": "1.4.5", 
-                        "account_type": "Round Off", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.4", 
-                    "account_type": "Chargeable"
-                }, 
-                "Activos Intangibles": {
-                    "account_number": "1.3", 
-                    "account_type": "Chargeable", 
-                    "is_group": 1
-                }, 
-                "Caja y Equivalentes": {
-                    "Caja": {
-                        "account_number": "1.9.1", 
-                        "account_type": "Cash", 
-                        "is_group": 1
-                    }, 
-                    "Equivalentes de Efectivo (Bancos)": {
-                        "Bancos Internacionales": {
-                            "HSBC": {
-                                "account_number": "1.9.2.2.1", 
-                                "account_type": "Bank"
-                            }, 
-                            "account_number": "1.9.2.2", 
-                            "account_type": "Bank"
-                        }, 
-                        "Bancos Nacionales": {
-                            "Banco Agromercantil de Guatemala": {
-                                "account_number": "1.9.2.1.2", 
-                                "account_type": "Bank"
-                            }, 
-                            "Banco G&T Continental": {
-                                "account_number": "1.9.2.1.5", 
-                                "account_type": "Bank"
-                            }, 
-                            "Banco Industrial": {
-                                "account_number": "1.9.2.1.1", 
-                                "account_type": "Bank", 
-                                "is_group": 1
-                            }, 
-                            "Banco Internacional": {
-                                "account_number": "1.9.2.1.6", 
-                                "account_type": "Bank"
-                            }, 
-                            "Banco Prom\u00e9rica": {
-                                "account_number": "1.9.2.1.3", 
-                                "account_type": "Bank"
-                            }, 
-                            "Banco de Am\u00e9rica Central": {
-                                "account_number": "1.9.2.1.4", 
-                                "account_type": "Bank"
-                            }, 
-                            "Banco de Desarrollo Rural": {
-                                "account_number": "1.9.2.1.7", 
-                                "account_type": "Bank"
-                            }, 
-                            "Banco de los Trabajadores": {
-                                "account_number": "1.9.2.1.8", 
-                                "account_type": "Bank"
-                            }, 
-                            "Vivibanco": {
-                                "account_number": "1.9.2.1.9", 
-                                "account_type": "Bank"
-                            }, 
-                            "account_number": "1.9.2.1", 
-                            "account_type": "Bank"
-                        }, 
-                        "Cadena de Bloques (Blockchain)": {
-                            "Billetera Bitcoin 1234567890abcdefg": {
-                                "account_number": "1.9.2.3.1", 
-                                "account_type": "Cash"
-                            }, 
-                            "account_number": "1.9.2.3", 
-                            "account_type": "Cash"
-                        }, 
-                        "account_number": "1.9.2", 
-                        "account_type": "Bank"
-                    }, 
-                    "Inversiones a Corto Plazo": {
-                        "account_number": "1.9.3", 
-                        "account_type": "Bank", 
-                        "is_group": 1
-                    }, 
-                    "Otros Equivalentes de Caja y Bancos": {
-                        "account_number": "1.9.4", 
-                        "account_type": "Cash", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.9", 
-                    "account_type": "Bank"
-                }, 
-                "Cobrables": {
-                    "Activos bajo Contrato": {
-                        "account_number": "1.8.2", 
-                        "account_type": "Receivable", 
-                        "is_group": 1
-                    }, 
-                    "Ajustes": {
-                        "account_number": "1.8.4", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "Otras Cuentas por Cobrar": {
-                        "Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
-                            "Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
-                                "account_number": "1.8.3.2.1", 
-                                "account_type": "Receivable"
-                            }, 
-                            "account_number": "1.8.3.2", 
-                            "account_type": "Receivable"
-                        }, 
-                        "Cuentas por Cobrar a Empleados": {
-                            "Prestamo EJEMPLO": {
-                                "account_number": "1.8.3.3.1", 
-                                "account_type": "Receivable"
-                            }, 
-                            "account_number": "1.8.3.3", 
-                            "account_type": "Receivable"
-                        }, 
-                        "Cuentas por Cobrar a Otras Entidades no Afiliadas": {
-                            "Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
-                                "account_number": "1.8.3.1.1", 
-                                "account_type": "Receivable"
-                            }, 
-                            "account_number": "1.8.3.1", 
-                            "account_type": "Receivable"
-                        }, 
-                        "account_number": "1.8.3", 
-                        "account_type": "Receivable"
-                    }, 
-                    "Ventas al Cr\u00e9dito": {
-                        "account_number": "1.8.1", 
-                        "account_type": "Receivable", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.8", 
-                    "account_type": "Receivable"
-                }, 
-                "Impuestos por Cobrar": {
-                    "Retenciones de IVA recibidas": {}
-                }, 
-                "Inventario": {
-                    "Art\u00edculos de Inventario Adicionales": {
-                        "account_number": "1.7.8", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Combustibles": {
-                        "account_number": "1.7.5", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Inventarios Pignorados Como Garant\u00eda de Pasivo": {
-                        "account_number": "1.7.10", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Inventarios a Valor Razonable Menos Costos de Venta": {
-                        "account_number": "1.7.11", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Materia Prima": {
-                        "account_number": "1.7.1", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Mercader\u00eda (Mercanc\u00edas)": {
-                        "account_number": "1.7.2", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Otros Inventarios": {
-                        "Merma o Ajuste de Inventario": {
-                            "account_number": "1.7.9.1", 
-                            "account_type": "Stock Adjustment", 
-                            "is_group": 1
-                        }, 
-                        "account_number": "1.7.9", 
-                        "account_type": "Stock"
-                    }, 
-                    "Producto Terminado": {
-                        "account_number": "1.7.7", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Repuestos": {
-                        "Respuestos en Transito": {
-                            "account_number": "1.7.4.0", 
-                            "account_type": "Stock", 
-                            "is_group": 1
-                        }, 
-                        "account_number": "1.7.4", 
-                        "account_type": "Stock"
-                    }, 
-                    "Suministros de Producci\u00f3n y Consumibles": {
-                        "account_number": "1.7.3", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Trabajo en Progeso": {
-                        "account_number": "1.7.6", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.7", 
-                    "account_type": "Stock"
-                }, 
-                "Inversion en Propiedades": {
-                    "Inversion Inmobiliaria Bajo Construccion": {
-                        "account_number": "1.2.1", 
-                        "account_type": "Chargeable"
-                    }, 
-                    "Inversion Inmobiliaria Construida": {
-                        "account_number": "1.2.2", 
-                        "account_type": "Chargeable", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1.2", 
-                    "account_type": "Chargeable"
-                }, 
-                "account_number": "1.0"
-            }, 
-            "No Corriente": {
-                "Activos Fijos": {
-                    "account_type": "Fixed Asset"
-                }, 
-                "Cargos Diferidos": {}
-            }, 
-            "account_number": "1", 
-            "root_type": "Asset"
-        }, 
-        "Costos": {
-            "Costo de Ventas": {
-                "account_type": "Cost of Goods Sold"
-            }, 
-            "Costos Incluidos en la Valuaci\u00f3n": {
-                "account_type": "Expenses Included In Valuation"
-            }, 
-            "Merma o Ajuste de Inventario": {
-                "account_type": "Stock Adjustment"
-            }, 
-            "account_number": "5", 
-            "root_type": "Expense"
-        }, 
-        "Gastos": {
-            "Alquileres": {}, 
-            "Depreciaciones": {
-                "account_type": "Depreciation"
-            }, 
-            "Gastos Diversos": {}, 
-            "Gastos de Personal": {}, 
-            "Honorarios Profesionales": {}, 
-            "Mantenimiento": {}, 
-            "Seguros": {}, 
-            "Servicios B\u00e1sicos": {}, 
-            "account_number": "6", 
-            "root_type": "Expense"
-        }, 
-        "Ingresos": {
-            "Productos": {}, 
-            "Servicios": {}, 
-            "account_number": "4", 
-            "root_type": "Income"
-        }, 
-        "Otros Gastos y Productos Financieros": {
-            "Otros Gastos": {
-                "Otros Gastos y Productos Financieros 2": {
-                    "Intereses 1": {}, 
-                    "Otros Gastos Financieros 1": {}
-                }
-            }, 
-            "Otros Ingresos": {
-                "Otros Gastos y Productos Financieros 1": {
-                    "Intereses": {}, 
-                    "Otros Gastos Financieros": {}
-                }
-            }, 
-            "account_number": "7", 
-            "root_type": "Expense"
-        }, 
-        "Pasivos": {
-            "Pasivo Corriente": {
-                "Acreedores 1": {
-                    "account_type": "Payable"
-                }, 
-                "Cuentas por Pagar": {}, 
-                "Impuestos por Pagar": {}, 
-                "Otras Cuentas por Pagar": {}, 
-                "Prestaciones": {}, 
-                "Proveedores": {
-                    "Inventario Recibido pero No Cobrado": {
-                        "account_type": "Stock Received But Not Billed"
-                    }
-                }, 
-                "Sueldos por Liquidar": {}
-            }, 
-            "Pasivo No Corriente": {
-                "Acreedores": {}, 
-                "Provisi\u00f3n para Indemnizaciones": {}
-            }, 
-            "account_number": "2", 
-            "root_type": "Liability"
-        }, 
-        "Patrimonio": {
-            "Capital": {}, 
-            "Resultados del Ejercicio": {}, 
-            "Utilidades Retenidas": {}, 
-            "account_number": "3", 
-            "root_type": "Asset"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/hu_chart_of_accounts.json

@@ -1,835 +0,0 @@
-{
-	"country_code": "hu", 
-	"name": "Hungary - Chart of Accounts", 
-	"tree": {
-		"1. SZ\u00c1MLAOSZT\u00c1LY BEFEKTETETT ESZK\u00d6Z\u00d6K": {
-			"11. IMMATERI\u00c1LIS JAVAK": {
-				"111. Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s aktiv\u00e1lt \u00e9rt\u00e9ke": {}, 
-				"112. K\u00eds\u00e9rleti fejleszt\u00e9s aktiv\u00e1lt \u00e9rt\u00e9ke": {}, 
-				"113. Vagyoni \u00e9rt\u00e9k\u0171 jogok": {}, 
-				"114. Szellemi term\u00e9kek": {}, 
-				"115. \u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {}, 
-				"117. Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}
-			}, 
-			"12-16. T\u00c1RGYI ESZK\u00d6Z\u00d6K": {
-				"12. INGATLANOK \u00c9S KAPCSOL\u00d3D\u00d3 VAGYONI \u00c9RT\u00c9K\u00db JOGOK": {
-					"121. Telkek, f\u00f6ldter\u00fclet ": {
-						"1211. Telkek, f\u00f6ldter\u00fcletek brutt\u00f3 \u00e9rt\u00e9ke": {
-							"account_type": "Fixed Asset"
-						}, 
-						"1218. Telkek, f\u00f6ldter\u00fcletek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-						"1219. Telkek, f\u00f6ldter\u00fcletek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-					}, 
-					"122. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": {
-						"1221. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok brutt\u00f3 \u00e9rt\u00e9ke": {
-							"account_type": "Fixed Asset"
-						}, 
-						"1228. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-						"1229. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-					}, 
-					"123. \u00c9p\u00fcletek, \u00e9p\u00fcletr\u00e9szek, tulajdoni h\u00e1nyadok ": {
-						"account_type": "Fixed Asset", 
-						"is_group": 1
-					}, 
-					"124. Egy\u00e9b ingatlanok": {
-						"is_group": 1
-					}, 
-					"125. \u00dczemk\u00f6r\u00f6n k\u00edv\u00fcli ingatlanok, \u00e9p\u00fcletek ": {
-						"is_group": 1
-					}, 
-					"126. Ingatlanokhoz kapcsol\u00f3d\u00f3 vagyoni \u00e9rt\u00e9k\u0171 jogok": {
-						"is_group": 1
-					}, 
-					"127. Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, 
-					"129. Kis \u00e9rt\u00e9k\u0171 ingatlanok": {}
-				}, 
-				"13. M\u00dbSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dbVEK": {
-					"131. Termel\u0151 g\u00e9pek, berendez\u00e9sek, szersz\u00e1mok, gy\u00e1rt\u00f3eszk\u00f6z\u00f6k": {
-						"1311. Termel\u0151 g\u00e9pek, berendez\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": {
-							"account_type": "Fixed Asset"
-						}, 
-						"1318. Termel\u0151 g\u00e9pek, berendez\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-						"1319. Termel\u0151 g\u00e9pek, berendez\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-					}, 
-					"132. M\u0171szaki j\u00e1rm\u0171vek": {}, 
-					"133. Ki nem emelt m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": {}, 
-					"139. Kis \u00e9rt\u00e9k\u0171 m\u0171szaki berendez\u00e9sek, g\u00e9pek, j\u00e1rm\u0171vek": {}
-				}, 
-				"14. EGY\u00c9B BERENDEZ\u00c9SEK, FELSZEREL\u00c9SEK, J\u00c1RM\u00dbVEK": {
-					"141. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek": {
-						"1411. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": {
-							"account_type": "Fixed Asset"
-						}, 
-						"1418. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-						"1419. Egy\u00e9b (\u00fczemi \u2013 \u00fczleti), berendez\u00e9sek, felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-					}, 
-					"142. Egy\u00e9b j\u00e1rm\u0171vek": {
-						"1421. Egy\u00e9b j\u00e1rm\u0171vek brutt\u00f3 \u00e9rt\u00e9ke": {
-							"account_type": "Fixed Asset"
-						}, 
-						"1428. Egy\u00e9b j\u00e1rm\u0171vek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-						"1429. Egy\u00e9b j\u00e1rm\u0171vek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-					}, 
-					"143. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek": {
-						"1431. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek brutt\u00f3 \u00e9rt\u00e9ke": {
-							"account_type": "Fixed Asset"
-						}, 
-						"1438. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-						"1439. Irodai, igazgat\u00e1si berendez\u00e9sek \u00e9s felszerel\u00e9sek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-					}, 
-					"144. Ki nem emelt egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek": {
-						"account_type": "Fixed Asset"
-					}, 
-					"145. J\u00f3l\u00e9ti berendez\u00e9sek, felszerel\u00e9si t\u00e1rgyak \u00e9s k\u00e9pz\u0151m\u0171v\u00e9szeti alkot\u00e1sok": {
-						"account_type": "Fixed Asset"
-					}, 
-					"147. Egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {
-						"account_type": "Fixed Asset"
-					}, 
-					"149. Kis \u00e9rt\u00e9k\u0171 egy\u00e9b berendez\u00e9sek, felszerel\u00e9sek, j\u00e1rm\u0171vek": {
-						"account_type": "Fixed Asset"
-					}
-				}, 
-				"15. TENY\u00c9SZ\u00c1LLATOK": {
-					"151. Teny\u00e9sz\u00e1llatok": {}
-				}, 
-				"16. BERUH\u00c1Z\u00c1SOK, FEL\u00daJ\u00cdT\u00c1SOK": {
-					"161. Befejezetlen beruh\u00e1z\u00e1sok ": {}, 
-					"162. Fel\u00faj\u00edt\u00e1sok": {}, 
-					"168. Beruh\u00e1z\u00e1sok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}
-				}, 
-				"17-19. BEFEKTETETT P\u00c9NZ\u00dcGYI ESZK\u00d6Z\u00d6K": {
-					"17. TULAJDONI R\u00c9SZESED\u00c9ST JELENT\u00d5 BEFEKTET\u00c9SEK (R\u00c9SZESED\u00c9SEK)": {
-						"171. Tart\u00f3s r\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {}, 
-						"172. Egy\u00e9b tart\u00f3s r\u00e9szesed\u00e9s": {}, 
-						"177. R\u00e9szesed\u00e9sek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, 
-						"179. R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-					}, 
-					"18. HITELVISZONYT MEGTESTES\u00cdT\u00d5 \u00c9RT\u00c9KPAP\u00cdROK": {
-						"181. \u00c1llamk\u00f6tv\u00e9nyek": {}, 
-						"182. Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, 
-						"183. Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, 
-						"184. Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {}, 
-						"189. \u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-					}, 
-					"19. TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K (tart\u00f3s bankbet\u00e9tek)": {
-						"191. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcsolt v\u00e1llalkoz\u00e1sban": {}, 
-						"192. Tart\u00f3s bankbet\u00e9tek": {}, 
-						"193. Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {}, 
-						"194. Tart\u00f3s bankbet\u00e9tek kapcsolt v\u00e1llalkoz\u00e1sban": {}, 
-						"195. Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9szesed\u00e9si viszonyban \u00e1ll\u00f3 v\u00e1llalkoz\u00e1sban": {}, 
-						"196. Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {}, 
-						"197. P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {}, 
-						"199. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k (\u00e9s bankbet\u00e9tek) \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-					}
-				}
-			}, 
-			"root_type": "Asset"
-		}, 
-		"2. SZ\u00c1MLAOSZT\u00c1LY K\u00c9SZLETEK": {
-			"21-22. ANYAGOK": {
-				"211 - 219. Nyers- \u00e9s alapanyagok ": {}, 
-				"221. Seg\u00e9danyagok": {}, 
-				"222. \u00dczem- \u00e9s f\u0171t\u0151anyagok ": {}, 
-				"223. Fenntart\u00e1si anyagok ": {}, 
-				"224. \u00c9p\u00edt\u00e9si anyagok": {}, 
-				"225. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k ": {}, 
-				"226. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt anyagok": {}, 
-				"227. Egy\u00e9b anyagok": {}, 
-				"228. Anyagok \u00e1rk\u00fcl\u00f6nb\u00f6zete": {}, 
-				"229. Anyagok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"23. BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZ TERM\u00c9KEK": {
-				"231 - 234. Befejezetlen termel\u00e9s ": {
-					"231. Befejezetlen termel\u00e9s": {}, 
-					"232. F\u00e9lk\u00e9sz term\u00e9kek": {}
-				}, 
-				"238. F\u00e9lk\u00e9sz term\u00e9kek k\u00e9szlet\u00e9rt\u00e9k-k\u00fcl\u00f6nb\u00f6zete": {}, 
-				"239. Befejezetlen termel\u00e9s \u00e9s f\u00e9lk\u00e9sz term\u00e9kek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"24. N\u00d6VEND\u00c9K-, H\u00cdZ\u00d3- \u00c9S EGY\u00c9B \u00c1LLATOK": {
-				"is_group": 1
-			}, 
-			"25. K\u00c9SZTERM\u00c9KEK": {
-				"251-257. K\u00e9szterm\u00e9kek": {}, 
-				"258. K\u00e9szterm\u00e9kek k\u00e9szlet\u00e9rt\u00e9k-k\u00fcl\u00f6nb\u00f6zete": {}, 
-				"259. K\u00e9szterm\u00e9kek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"26-28. \u00c1RUK ": {
-				"261. Kereskedelmi \u00e1ruk": {
-					"account_type": "Stock",
-					"is_group": 0
-				}, 
-				"262. Idegen helyen t\u00e1rolt, bizom\u00e1nyba \u00e1tadott \u00e1ruk": {
-					"account_type": "Stock",
-					"is_group": 0
-				}, 
-				"263. T\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6z\u00fcl \u00e1tsorolt \u00e1ruk": {
-					"account_type": "Stock",
-					"is_group": 0
-				}, 
-				"264. Bels\u0151 (egys\u00e9gek, tev\u00e9kenys\u00e9gek k\u00f6z\u00f6tti) \u00e1tad\u00e1s-\u00e1tv\u00e9tel \u00fctk\u00f6z\u0151sz\u00e1mla": {
-					"account_type": "Stock",
-					"is_group": 0
-				}, 
-				"269. Kereskedelmi \u00e1ruk \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {
-					"account_type": "Stock",
-					"is_group": 0
-				}, 
-				"account_type": "Stock"
-			}, 
-			"27. K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK ": {
-				"271. K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {}, 
-				"279. K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"28. BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": {
-				"is_group": 1
-			}, 
-			"root_type": "Asset"
-		}, 
-		"3. SZ\u00c1MLAOSZT\u00c1LY K\u00d6VETEL\u00c9SEK, P\u00c9NZ\u00dcGYI ESZK\u00d6Z\u00d6K \u00c9S AKT\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": {
-			"31. K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL\u00cdT\u00c1SB\u00d3L \u00c9S SZOLG\u00c1LTAT\u00c1SB\u00d3L (VEV\u00d5K) ": {
-				"311. Belf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": {
-					"account_type": "Receivable"
-				}, 
-				"312. Belf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": {
-					"account_type": "Receivable"
-				}, 
-				"315. Belf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa ": {}, 
-				"316. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (forintban)": {
-					"account_type": "Receivable"
-				}, 
-				"317. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek (deviz\u00e1ban)": {
-					"account_type": "Receivable"
-				}, 
-				"319. K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"32. K\u00d6VETEL\u00c9SEK KAPCSOLT V\u00c1LLALKOZ\u00c1SSAL SZEMBEN": {
-				"is_group": 1
-			}, 
-			"33. K\u00d6VETEL\u00c9SEK EGY\u00c9B R\u00c9SZESED\u00c9SI VISZONYBAN L\u00c9V\u00d5 V\u00c1LLALKOZ\u00c1SSAL SZEMBEN ": {
-				"is_group": 1
-			}, 
-			"34. V\u00c1LT\u00d3K\u00d6VETEL\u00c9SEK": {
-				"is_group": 1
-			}, 
-			"35. ADOTT EL\u00d5LEGEK": {
-				"351. Immateri\u00e1lis javakra adott el\u0151legek": {}, 
-				"352. Beruh\u00e1z\u00e1sokra adott el\u0151legek": {}, 
-				"353. K\u00e9szletekre adott el\u0151legek": {}, 
-				"358. Jegyzett, de m\u00e9g be nem fizetett t\u0151ke r\u00e9szesed\u00e9si viszonyban nem l\u00e9v\u0151 v\u00e1llalkoz\u00e1st\u00f3l": {}, 
-				"359. Adott el\u0151legek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": {}
-			}, 
-			"36. EGY\u00c9B K\u00d6VETEL\u00c9SEK": {
-				"361. Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9sek": {
-					"3611. Munkav\u00e1llal\u00f3knak foly\u00f3s\u00edtott el\u0151legek": {}, 
-					"3612. El\u0151\u00edrt tartoz\u00e1sok": {}, 
-					"3613. Egy\u00e9b elsz\u00e1mol\u00e1sok a munkav\u00e1llal\u00f3kkal": {}
-				}, 
-				"362. K\u00f6lts\u00e9gvet\u00e9ssel szembeni k\u00f6vetel\u00e9sek": {
-					"is_group": 1
-				}, 
-				"363. R\u00f6vid lej\u00e1ratra k\u00f6lcs\u00f6nadott p\u00e9nzeszk\u00f6z\u00f6k": {
-					"is_group": 1
-				}, 
-				"364. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6vetel\u00e9sek": {
-					"3641. R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {}, 
-					"3642. Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6kb\u0151l \u00e1tsorolt k\u00f6vetel\u00e9sek": {}
-				}, 
-				"365. V\u00e1s\u00e1rolt \u00e9s kapott k\u00f6vetel\u00e9sek ": {
-					"is_group": 1
-				}, 
-				"366. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6vetel\u00e9sek": {}, 
-				"367. Hat\u00e1rid\u0151s, opci\u00f3s \u00e9s swap \u00fcgyletekkel kapcsolatos k\u00f6vetel\u00e9sek": {}, 
-				"368. K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek ": {
-					"3681. Bizom\u00e1nyosi \u00fcgylettel kapcsolatos elsz\u00e1mol\u00e1sok": {}, 
-					"3682. \u00c9rt\u00e9kpap\u00edr-elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-					"3683. Import beszerz\u00e9sek \u00e1f\u00e1ja": {}, 
-					"3684. Ad\u00f3sok": {}, 
-					"3685. Biztos\u00edt\u00f3int\u00e9zettel szembeni k\u00f6vetel\u00e9sek": {}, 
-					"3686. Barter \u00fcgylet elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-					"3687. \u00c1rfolyam k\u00fcl\u00f6nb\u00f6zetek elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-					"3688. Ki nem emelt egy\u00e9b k\u00f6vetel\u00e9sek": {}
-				}, 
-				"369. Egy\u00e9b k\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"37. \u00c9RT\u00c9KPAP\u00cdROK": {
-				"371. R\u00e9szesed\u00e9sek": {
-					"3711. R\u00e9szesed\u00e9s anyav\u00e1llalatban": {}, 
-					"3712. R\u00e9szesed\u00e9s le\u00e1nyv\u00e1llalatban": {}, 
-					"3713. R\u00e9szesed\u00e9s k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1sban": {}, 
-					"3714. R\u00e9szesed\u00e9s t\u00e1rsult v\u00e1llalkoz\u00e1sban": {}, 
-					"3719. Kapcsolt v\u00e1llalkoz\u00e1sban l\u00e9v\u0151 r\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-				}, 
-				"372. Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": {
-					"3721. Elad\u00e1sra v\u00e1s\u00e1rolt egy\u00e9b r\u00e9szesed\u00e9sek": {}
-				}, 
-				"373. Forgat\u00e1si c\u00e9l\u00fa hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok ": {
-					"3741. Elad\u00e1sra v\u00e1s\u00e1rolt hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok": {}, 
-					"3742. Elad\u00e1sra v\u00e1s\u00e1rolt diszkont \u00e9rt\u00e9kpap\u00edrok": {}, 
-					"3749. Forgat\u00e1si c\u00e9l\u00fa hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-				}, 
-				"378. \u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}, 
-				"379. \u00c9rt\u00e9kpap\u00edr elsz\u00e1mol\u00e1si sz\u00e1mla": {}
-			}, 
-			"38. P\u00c9NZESZK\u00d6Z\u00d6K": {
-				"381. P\u00e9nzt\u00e1r ": {
-					"3811. P\u00e9nzt\u00e1r-sz\u00e1mla": {}, 
-					"3812. Elektronikus p\u00e9nzeszk\u00f6z\u00f6k ": {}, 
-					"account_type": "Cash"
-				}, 
-				"382. Valutap\u00e9nzt\u00e1r ": {
-					"3821. Valutap\u00e9nzt\u00e1r-sz\u00e1mla": {}, 
-					"3829. Valuta \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zeti sz\u00e1mla ": {}
-				}, 
-				"383. Csekkek": {}, 
-				"384. Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla ": {
-					"account_type": "Bank", 
-					"is_group": 1
-				}, 
-				"385. Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k ": {
-					"3851. Kamatoz\u00f3 bet\u00e9tsz\u00e1ml\u00e1k": {}, 
-					"3852. Elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l ": {}, 
-					"3853. Beruh\u00e1z\u00e1sra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k": {}, 
-					"3854. Fejleszt\u00e9si c\u00e9lra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k ": {}, 
-					"3855. Egy\u00e9b c\u00e9lra elk\u00fcl\u00f6n\u00edtett p\u00e9nzeszk\u00f6z\u00f6k": {}, 
-					"3856. Lak\u00e1s\u00e9p\u00edt\u00e9si bet\u00e9tsz\u00e1mla": {}, 
-					"3857. Elk\u00fcl\u00f6n\u00edtett lak\u00e1s\u00e9p\u00edt\u00e9si c\u00e9l\u00fa p\u00e9nzeszk\u00f6z\u00f6k ": {}, 
-					"3858. Lak\u00e1s\u00e9p\u00edt\u00e9s \u00faton l\u00e9v\u0151 p\u00e9nzeszk\u00f6zei": {}
-				}, 
-				"386. Devizabet\u00e9t-sz\u00e1mla ": {
-					"3861. Devizabet\u00e9t-sz\u00e1mla": {}, 
-					"3862. K\u00fclf\u00f6ld\u00f6n vezetett devizabet\u00e9t-sz\u00e1mla ": {}, 
-					"3863. Devizat\u00f6rzsbet\u00e9t-sz\u00e1mla": {}, 
-					"3868. Egy\u00e9b devizabet\u00e9t-sz\u00e1mla": {}, 
-					"3869. Devizabet\u00e9t \u00e1rfolyamk\u00fcl\u00f6nb\u00f6zeti sz\u00e1mla ": {}
-				}, 
-				"387. Elektronikus p\u00e9nz": {}, 
-				"389. \u00c1tvezet\u00e9si sz\u00e1mla": {}
-			}, 
-			"39. AKT\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": {
-				"391. Bev\u00e9telek akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
-					"3911. Diszkont \u00e9rt\u00e9kpap\u00edrok id\u0151ar\u00e1nyos kamat\u00e1nak elhat\u00e1rol\u00e1sa": {}, 
-					"3912. \u00c9rt\u00e9kpap\u00edrok beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetb\u0151l az id\u0151ar\u00e1nyos \u00e1rfolyamnyeres\u00e9g elhat\u00e1rol\u00e1sa": {}, 
-					"3913. \u00c1rbev\u00e9tel, egy\u00e9b kamatbev\u00e9tel, egy\u00e9b bev\u00e9tel elhat\u00e1rol\u00e1sa": {}
-				}, 
-				"392. K\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
-					"3921. \u00c9rt\u00e9kpap\u00edrok, r\u00e9szesed\u00e9sek beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 bizom\u00e1nyi d\u00edj, v\u00e1s\u00e1rolt v\u00e9teli opci\u00f3 d\u00edj\u00e1nak elhat\u00e1rol\u00e1sa": {}, 
-					"3922. T\u00f6bbletk\u00f6telezetts\u00e9gek elhat\u00e1rol\u00e1sa": {}, 
-					"3923. K\u00f6lts\u00e9gek, egy\u00e9b fizetett kamatok, egy\u00e9b r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {}
-				}, 
-				"393. Halasztott r\u00e1ford\u00edt\u00e1sok ": {
-					"3931. Tartoz\u00e1s\u00e1tv\u00e1llal\u00e1sok miatti r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {}, 
-					"3932. Devizak\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9g\u00e9nek elhat\u00e1rol\u00e1sa ": {}
-				}, 
-				"399. A k\u00f6vetel\u00e9s-jelleg\u0171 akt\u00edv id\u0151beli elhat\u00e1rol\u00e1sok \u00e9rt\u00e9kveszt\u00e9se \u00e9s annak vissza\u00edr\u00e1sa": {}
-			}, 
-			"root_type": "Asset"
-		}, 
-		"4. SZ\u00c1MLAOSZT\u00c1LY FORR\u00c1SOK": {
-			"41. SAJ\u00c1T T\u00d5KE": {
-				"411. Jegyzett\u0151ke ": {}, 
-				"412. T\u0151ketartal\u00e9k": {}, 
-				"413. Eredm\u00e9nytartal\u00e9k": {}, 
-				"414. Lek\u00f6t\u00f6tt tartal\u00e9k ": {
-					"4141. Lek\u00f6t\u00f6tt tartal\u00e9k t\u0151ketartal\u00e9kb\u00f3l": {}, 
-					"4142. Lek\u00f6t\u00f6tt tartal\u00e9k eredm\u00e9nytartal\u00e9kb\u00f3l": {}, 
-					"4143. Lek\u00f6t\u00f6tt tartal\u00e9k p\u00f3tbefizet\u00e9sb\u0151l ": {}
-				}, 
-				"417. \u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {}, 
-				"418. El\u0151z\u0151 \u00e9vek helyesb\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 m\u00e9rleg szerinti eredm\u00e9ny": {}, 
-				"419. Ad\u00f3zott eredm\u00e9ny": {}
-			}, 
-			"42. C\u00c9LTARTAL\u00c9KOK": {
-				"421. C\u00e9ltartal\u00e9k a v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekre ": {}, 
-				"422. C\u00e9ltartal\u00e9k a j\u00f6v\u0151beni k\u00f6lts\u00e9gekre": {}, 
-				"424. \u00c1rfolyamvesztes\u00e9g id\u0151beli elhat\u00e1rol\u00e1sa alapj\u00e1n k\u00e9pzett c\u00e9ltartal\u00e9k ": {}, 
-				"429. Egy\u00e9b c\u00e9ltartal\u00e9k": {}
-			}, 
-			"43-47. K\u00d6TELEZETTS\u00c9GEK": {
-				"43. H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": {
-					"431. H\u00e1trasorolt k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": {
-						"4311. H\u00e1trasorolt k\u00f6telezetts\u00e9gek anyav\u00e1llalattal szemben ": {}, 
-						"4312. H\u00e1trasorolt k\u00f6telezetts\u00e9gek le\u00e1nyv\u00e1llalattal szemben": {}, 
-						"4313. H\u00e1trasorolt k\u00f6telezetts\u00e9gek k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1ssal szemben ": {}, 
-						"4314. H\u00e1trasorolt k\u00f6telezetts\u00e9gek t\u00e1rsult v\u00e1llalkoz\u00e1ssal szemben ": {}
-					}, 
-					"432. H\u00e1trasorolt k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {}, 
-					"433. H\u00e1trasorolt k\u00f6telezetts\u00e9gek egy\u00e9b gazd\u00e1lkod\u00f3val szemben": {}
-				}, 
-				"44. HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
-					"441. Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {}, 
-					"442. \u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek ": {}, 
-					"443. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l ": {
-						"4431. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l forintban ": {}, 
-						"4432. Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l deviz\u00e1ban": {}
-					}, 
-					"444. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek ": {
-						"4441. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek forintban ": {}, 
-						"4442. Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek deviz\u00e1ban ": {}
-					}, 
-					"445. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek ": {
-						"4451. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek forintban ": {}, 
-						"4452. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek deviz\u00e1ban": {}
-					}, 
-					"446. Tart\u00f3s k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": {
-						"is_group": 1
-					}, 
-					"447. Tart\u00f3s k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {}, 
-					"448. P\u00e9nz\u00fcgyi l\u00edzing miatti k\u00f6telezetts\u00e9gek ": {}, 
-					"449. Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek ": {
-						"4491. Kincst\u00e1ri vagyon r\u00e9sz\u00e9t k\u00e9pez\u0151 eszk\u00f6z\u00f6k kezel\u00e9sbe v\u00e9tel\u00e9hez kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9g": {}, 
-						"4492. Alap\u00edt\u00f3kkal szembeni hossz\u00fa lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek ": {}
-					}, 
-					"4499. Hossz\u00fa lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek": {}
-				}, 
-				"45-47. R\u00d6VID LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
-					"451. R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k ": {
-						"4511. R\u00f6vid lej\u00e1rat\u00fa \u00e1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek ": {}, 
-						"4512. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {}
-					}, 
-					"452. R\u00f6vid lej\u00e1rat\u00fa hitelek ": {
-						"4521. R\u00f6vid lej\u00e1rat\u00fa hitelek forintban ": {}, 
-						"4522. R\u00f6vid lej\u00e1rat\u00fa hitelek deviz\u00e1ban ": {}
-					}, 
-					"453. Vev\u0151kt\u0151l kapott el\u0151legek": {}, 
-					"454-456. K\u00f6telezetts\u00e9gek \u00e1rusz\u00e1ll\u00edt\u00e1sb\u00f3l \u00e9s szolg\u00e1ltat\u00e1sb\u00f3l (sz\u00e1ll\u00edt\u00f3k)": {
-						"454. Sz\u00e1ll\u00edt\u00f3k ": {
-							"4541. Belf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": {
-								"account_type": "Payable"
-							}, 
-							"4542. K\u00fclf\u00f6ldi anyag- \u00e9s \u00e1rusz\u00e1ll\u00edt\u00f3k ": {
-								"account_type": "Payable"
-							}, 
-							"4543. Belf\u00f6ldi szolg\u00e1ltat\u00f3k": {}, 
-							"4544. K\u00fclf\u00f6ldi szolg\u00e1ltat\u00f3k": {}, 
-							"4549. Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00e1sok, szolg\u00e1ltat\u00e1sok ": {
-								"account_type": "Stock Received But Not Billed"
-							}
-						}, 
-						"455. Beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {
-							"4551. Belf\u00f6ldi beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {}, 
-							"4552. K\u00fclf\u00f6ldi beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k": {}, 
-							"4559. Nem sz\u00e1ml\u00e1zott beruh\u00e1z\u00e1si sz\u00e1ll\u00edt\u00f3k ": {}
-						}, 
-						"456. Nem sz\u00e1ml\u00e1zott sz\u00e1ll\u00edt\u00f3k": {}
-					}, 
-					"457. V\u00e1lt\u00f3tartoz\u00e1sok": {}, 
-					"458. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek kapcsolt v\u00e1llalkoz\u00e1ssal szemben ": {
-						"4581. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek anyav\u00e1llalattal szemben ": {}, 
-						"4582. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek le\u00e1nyv\u00e1llalattal szemben": {}, 
-						"4583. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek k\u00f6z\u00f6s vezet\u00e9s\u0171 v\u00e1llalkoz\u00e1ssal szemben": {}, 
-						"4584. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek t\u00e1rsult v\u00e1llalkoz\u00e1ssal szemben": {}
-					}, 
-					"459. R\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek egy\u00e9b r\u00e9szesed\u00e9si viszonyban l\u00e9v\u0151 v\u00e1llalkoz\u00e1ssal szemben": {}, 
-					"461-479. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa k\u00f6telezetts\u00e9gek": {
-						"461. Eredm\u00e9nyt terhel\u0151 ad\u00f3k elsz\u00e1mol\u00e1sa": {
-							"4611. T\u00e1rsas\u00e1gi ad\u00f3 elsz\u00e1mol\u00e1sa ": {}, 
-							"4612. K\u00fcl\u00f6nad\u00f3 elsz\u00e1mol\u00e1sa ": {}, 
-							"4613. Egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3 elsz\u00e1mol\u00e1sa ": {}
-						}, 
-						"462. Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa ": {
-							"4612. Mag\u00e1nszem\u00e9lyekt\u0151l levont szem\u00e9lyi j\u00f6vedelem ad\u00f3 elsz\u00e1mol\u00e1sa ": {}, 
-							"4621. Kifizet\u0151t terhel\u0151  szem\u00e9lyi j\u00f6vedelem ad\u00f3 elsz\u00e1mol\u00e1sa ": {}
-						}, 
-						"463. K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek ": {
-							"463-1. Nyugd\u00edjj\u00e1rul\u00e9k ": {}, 
-							"463-10. Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k  ": {}, 
-							"463-11. \u00d6nellen\u0151rz\u00e9si p\u00f3tl\u00e9k  ": {}, 
-							"463-12. Mulaszt\u00e1si b\u00edrs\u00e1g, ad\u00f3b\u00edrs\u00e1g  ": {}, 
-							"463-13. K\u00e9sedelmi p\u00f3tl\u00e9k ": {}, 
-							"463-14. Egy\u00e9b k\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek ": {}, 
-							"463-2. Eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si- \u00e9s munkaer\u0151  piaci j\u00e1rul\u00e9k ": {}, 
-							"463-3. Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s  ": {}, 
-							"463-4. Szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3  ": {}, 
-							"463-5. Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1si j\u00e1rul\u00e9k ": {}, 
-							"463-6. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ": {}, 
-							"463-7. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s  ": {}, 
-							"463-8. Egyszer\u0171s\u00edtett foglalkoztat\u00e1s k\u00f6zterhe ": {}, 
-							"463-9. C\u00e9gaut\u00f3ad\u00f3 ": {}
-						}, 
-						"464. G\u00e9pj\u00e1rm\u0171 ad\u00f3 (c\u00e9gaut\u00f3ad\u00f3) elsz\u00e1mol\u00e1sa": {
-							"is_group": 1
-						}, 
-						"465. V\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla ": {
-							"4651. V\u00e1mk\u00f6lts\u00e9gek \u00e9s egy\u00e9b v\u00e1mterhek elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-							"4652. Importbeszerz\u00e9s ut\u00e1n fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-							"4653. V\u00e1m- \u00e9s p\u00e9nz\u00fcgy\u0151rs\u00e9ggel kapcsolatos egy\u00e9b elsz\u00e1mol\u00e1sok ": {}
-						}, 
-						"466. El\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3 ": {
-							"4661. Beszerz\u00e9sek el\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3ja ": {}, 
-							"4662. Ar\u00e1nyos\u00edt\u00e1ssal megosztand\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1ltal\u00e1nos forgalmi ad\u00f3": {}
-						}, 
-						"467. Fizetend\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {}, 
-						"468. \u00c1ltal\u00e1nos forgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-						"469. Helyi ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla ": {
-							"4691. \u00c9p\u00edtm\u00e9nyad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-							"4692. Telekad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-							"4693. Kommun\u00e1lis ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-							"4694. Idegenforgalmi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-							"4695. Helyi ipar\u0171z\u00e9si ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-							"4696. G\u00e9pj\u00e1rm\u0171ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-							"4697. K\u00fclf\u00f6ldi g\u00e9pj\u00e1rm\u0171ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-							"4699. Egy\u00e9b helyi ad\u00f3 elsz\u00e1mol\u00e1si sz\u00e1mla": {}
-						}, 
-						"471. J\u00f6vedelemelsz\u00e1mol\u00e1si sz\u00e1mla ": {
-							"4711. Keresetelsz\u00e1mol\u00e1si sz\u00e1mla ": {}, 
-							"4712. T\u00e1rsadalombiztos\u00edt\u00e1si ell\u00e1t\u00e1s ": {}, 
-							"4713. Egy\u00e9b kifizet\u00e9sek elsz\u00e1mol\u00e1sa": {}
-						}, 
-						"472. Fel nem vett j\u00e1rand\u00f3s\u00e1gok": {}, 
-						"473. Elsz\u00e1mol\u00e1s a t\u00e1rsadalombiztos\u00edt\u00e1ssal ": {}, 
-						"474. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {
-							"4741. K\u00f6zponti m\u0171szaki fejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, 
-							"4742. Elsz\u00e1mol\u00e1sra kapott p\u00e9nzeszk\u00f6z\u00f6k": {}, 
-							"4743. K\u00f6rnyezetv\u00e9delmi term\u00e9k d\u00edjfizet\u00e9si k\u00f6telezetts\u00e9g ": {}, 
-							"4749. Egy\u00e9b befizet\u00e9sek az elk\u00fcl\u00f6n\u00edtett alapokba": {}
-						}, 
-						"475. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s (EHO) elsz\u00e1mol\u00e1sa": {}, 
-						"476. Egy\u00e9b \u00e1llami ad\u00f3hat\u00f3s\u00e1ggal szembeni k\u00f6telezetts\u00e9g elsz\u00e1mol\u00e1sa": {
-							"4761. K\u00e1rt\u00e9r\u00edt\u00e9s": {}, 
-							"4762. B\u00edr\u00f3i letilt\u00e1s": {}, 
-							"4763. Banki-elsz\u00e1mol\u00e1s": {}, 
-							"4764. Levont szakszervezeti d\u00edj": {}, 
-							"4765. Mag\u00e1n nyugd\u00edjp\u00e9nzt\u00e1ri befizet\u00e9si k\u00f6telezetts\u00e9gek": {}
-						}, 
-						"477. R\u00f6vid lej\u00e1rat\u00fa egy\u00e9b k\u00f6telezetts\u00e9gek munkav\u00e1llal\u00f3kkal \u00e9s tulajdonosokkal szemben": {}, 
-						"478. R\u00e9szesed\u00e9sekkel, \u00e9rt\u00e9kpap\u00edrokkal kapcsolatos k\u00f6telezetts\u00e9gek ": {}, 
-						"479. K\u00fcl\u00f6nf\u00e9le r\u00f6vid lej\u00e1rat\u00fa egy\u00e9b befizet\u00e9si k\u00f6telezetts\u00e9gek ": {
-							"4791. Biztos\u00edt\u00f3 int\u00e9zetekkel szembeni k\u00f6telezetts\u00e9gek": {}, 
-							"4792. Hitelez\u0151k": {}, 
-							"4793. \u00c1tv\u00e1llalt k\u00f6telezetts\u00e9gek": {}, 
-							"4794. Beszerz\u00e9si \u00e1rba beletartoz\u00f3 el\u0151\u00edrt egy\u00e9b k\u00f6telezetts\u00e9gek ": {}, 
-							"4795. Egy\u00e9b r\u00f6vid lej\u00e1rat\u00fa el\u0151\u00edrt k\u00f6telezetts\u00e9gek": {}
-						}
-					}
-				}
-			}, 
-			"48. PASSZ\u00cdV ID\u00d5BELI ELHAT\u00c1ROL\u00c1SOK": {
-				"481. Bev\u00e9telek passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
-					"4811. Befolyt, elsz\u00e1molt bev\u00e9telek elhat\u00e1rol\u00e1sa": {}, 
-					"4812. K\u00f6lts\u00e9gek ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1sok elhat\u00e1rol\u00e1sa": {}, 
-					"4813. Devizaeszk\u00f6z\u00f6k \u00e9s devizak\u00f6telezetts\u00e9gek m\u00e9rlegfordul\u00f3napi \u00e9rt\u00e9kel\u00e9se \u00e1rfolyamnyeres\u00e9g\u00e9nek elhat\u00e1rol\u00e1sa": {}
-				}, 
-				"482. K\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok passz\u00edv id\u0151beli elhat\u00e1rol\u00e1sa ": {
-					"4821. M\u00e9rlegfordul\u00f3nap el\u0151tti id\u0151szakot terhel\u0151 k\u00f6lts\u00e9gek, r\u00e1ford\u00edt\u00e1sok elhat\u00e1rol\u00e1sa": {}, 
-					"4822. \u00c9rt\u00e9kpap\u00edrok beszerz\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 k\u00fcl\u00f6nb\u00f6zetb\u0151l az id\u0151ar\u00e1nyos \u00e1rfolyam\u008fvesztes\u00e9g elhat\u00e1rol\u00e1sa": {}, 
-					"4823. Fizetend\u0151 kamatok elhat\u00e1rol\u00e1sa ": {}
-				}, 
-				"483. Halasztott bev\u00e9telek ": {}
-			}, 
-			"49. \u00c9VI M\u00c9RLEGSZ\u00c1ML\u00c1K": {
-				"491. Nyit\u00f3m\u00e9rleg sz\u00e1mla ": {}, 
-				"492. Z\u00e1r\u00f3m\u00e9rleg sz\u00e1mla": {}, 
-				"493. Ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-				"494. El\u0151z\u0151 \u00e9vi ad\u00f3zott eredm\u00e9ny elsz\u00e1mol\u00e1sa": {}
-			}, 
-			"root_type": "Liability"
-		}, 
-		"5. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GNEMEK": {
-			"51 - 53. ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK ": {
-				"51. ANYAGK\u00d6LTS\u00c9G": {
-					"511. V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei ": {
-						"5111. Alapanyag k\u00f6lts\u00e9gek": {}, 
-						"5112. Seg\u00e9danyag k\u00f6lts\u00e9gek": {}, 
-						"5113. \u00dczemanyag k\u00f6lts\u00e9gek": {}, 
-						"5114. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 gy\u00e1rt\u00f3eszk\u00f6z\u00f6k, berendez\u00e9sek, felszerel\u00e9sek \u00e9s egy\u00e9b eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei": {}, 
-						"5115. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 munkaruha, v\u00e9d\u0151ruha felhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {}, 
-						"5116. Nyomtatv\u00e1nyok, irodaszerek k\u00f6lts\u00e9gei": {}, 
-						"5117. F\u0171t\u0151anyag k\u00f6lts\u00e9gek": {}, 
-						"5118. Villamosenergia felhaszn\u00e1l\u00e1s \u00e9s v\u00edzfelhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {}, 
-						"5119. Egy\u00e9b anyagfelhaszn\u00e1l\u00e1s k\u00f6lts\u00e9gei": {}, 
-						"512. Egy \u00e9ven bel\u00fcl elhaszn\u00e1l\u00f3d\u00f3 anyagi eszk\u00f6z\u00f6k k\u00f6lts\u00e9gei ": {}, 
-						"5121. V\u00e1s\u00e1rolt n\u00f6vend\u00e9k\u00e1llatok k\u00f6lts\u00e9gei": {}, 
-						"5122. V\u00e1s\u00e1rolt h\u00edz\u00f3\u00e1llatok k\u00f6lts\u00e9gei": {}, 
-						"5123. V\u00e1s\u00e1rolt egy\u00e9b \u00e1llatok k\u00f6lts\u00e9gei": {}, 
-						"513. Egy\u00e9b anyagk\u00f6lts\u00e9g": {}, 
-						"519. Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {}
-					}
-				}, 
-				"52. IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
-					"521. Sz\u00e1ll\u00edt\u00e1s-rakod\u00e1s, rakt\u00e1roz\u00e1s k\u00f6lts\u00e9gei": {}, 
-					"522. B\u00e9rleti d\u00edjak": {}, 
-					"523. Karbantart\u00e1si k\u00f6lts\u00e9gek": {}, 
-					"524. Hirdet\u00e9s, rekl\u00e1m, propaganda k\u00f6lts\u00e9gek": {}, 
-					"525. Oktat\u00e1s \u00e9s tov\u00e1bbk\u00e9pz\u00e9s k\u00f6lts\u00e9gei": {}, 
-					"526. Utaz\u00e1si \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek (napid\u00edj n\u00e9lk\u00fcl)": {}, 
-					"529. Ig\u00e9nybe vett egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": {}
-				}, 
-				"53. EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
-					"531. Hat\u00f3s\u00e1gi igazgat\u00e1si, szolg\u00e1ltat\u00e1si d\u00edjak, illet\u00e9kek": {}, 
-					"532. P\u00e9nz\u00fcgyi, befektet\u00e9si szolg\u00e1ltat\u00e1si d\u00edjak": {}, 
-					"533. Biztos\u00edt\u00e1si d\u00edj ": {}, 
-					"534. K\u00f6lts\u00e9gk\u00e9nt elsz\u00e1moland\u00f3 ad\u00f3k, j\u00e1rul\u00e9kok, term\u00e9kd\u00edjak": {}, 
-					"539. K\u00fcl\u00f6nf\u00e9le egy\u00e9b szolg\u00e1ltat\u00e1sok k\u00f6lts\u00e9gei": {}
-				}
-			}, 
-			"54 - 56. SZEM\u00c9LYI JELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
-				"54. B\u00c9RK\u00d6LTS\u00c9G ": {
-					"541. B\u00e9rk\u00f6lts\u00e9g": {}, 
-					"542. Tulajdonos szem\u00e9lyes k\u00f6zrem\u0171k\u00f6d\u00e9s\u00e9nek ellen\u00e9rt\u00e9ke": {}, 
-					"543. Sz\u00f6vetkezeti tagok munkad\u00edja": {}
-				}, 
-				"55. SZEM\u00c9LYI JELLEG\u00db EGY\u00c9B KIFIZET\u00c9SEK": {
-					"551. Munkav\u00e1llal\u00f3knak, tagoknak fizetett szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek ": {
-						"5511. Betegszabads\u00e1g d\u00edja, munk\u00e1ltat\u00f3t terhel\u0151 t\u00e1pp\u00e9nz, t\u00e1pp\u00e9nz kieg\u00e9sz\u00edt\u00e9s": {}, 
-						"5512. V\u00e9gkiel\u00e9g\u00edt\u00e9s": {}, 
-						"5513. Munk\u00e1baj\u00e1r\u00e1ssal kapcsolatos egy\u00e9b k\u00f6lts\u00e9gek t\u00e9r\u00edt\u00e9se": {}, 
-						"5514. Kik\u00fcldet\u00e9s napid\u00edja": {}, 
-						"5515. Megv\u00e1ltozott munkak\u00e9pess\u00e9g\u0171 munkav\u00e1llal\u00f3k keresetkieg\u00e9sz\u00edt\u00e9se, fizetett seg\u00e9lyek": {}, 
-						"5516. \u00dcd\u00fcl\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, 
-						"5517. Lak\u00e1s\u00e9p\u00edt\u00e9sre ny\u00fajtott t\u00e1mogat\u00e1s, alb\u00e9rleti hozz\u00e1j\u00e1rul\u00e1s": {}, 
-						"5518. Jubileumi jutalom, t\u00e1rgyjutalom": {}, 
-						"5519. Sorkatonai vagy polg\u00e1ri szolg\u00e1lat teljes\u00edt\u00e9s\u00e9t k\u00f6vet\u0151en fizetett szem\u00e9lyi alapb\u00e9r": {}
-					}, 
-					"552. J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {}, 
-					"559. Egy\u00e9b szem\u00e9lyi jelleg\u0171 kifizet\u00e9sek ": {
-						"5591. Munk\u00e1ltat\u00f3 \u00e1ltal fizetett baleset-, \u00e9let- \u00e9s nyugd\u00edjbiztos\u00edt\u00e1s d\u00edja": {}, 
-						"5592. Munk\u00e1ltat\u00f3 \u00e1ltal \u00f6nk\u00e9ntes p\u00e9nzt\u00e1rba befizetett munk\u00e1ltat\u00f3i tagd\u00edj hozz\u00e1j\u00e1rul\u00e1s": {}, 
-						"5593. Munk\u00e1ltat\u00f3t terhel\u0151 szem\u00e9lyi j\u00f6vedelemad\u00f3": {}, 
-						"5594. Munk\u00e1ltat\u00f3i hozz\u00e1j\u00e1rul\u00e1s a korengedm\u00e9nyes nyugd\u00edj ig\u00e9nybev\u00e9tel\u00e9hez": {}, 
-						"5596. Fizetett szerz\u0151i, \u00edr\u00f3i \u00e9s m\u00e1s jogv\u00e9delmet \u00e9lvez\u0151 munk\u00e1k d\u00edjai \u00e9s ezekkel kapcsolatos k\u00f6zrem\u0171k\u00f6d\u0151i d\u00edjak": {}, 
-						"5597. Fizetett \u00f6szt\u00f6nd\u00edjak": {}, 
-						"5598. Reprezent\u00e1ci\u00f3s k\u00f6lts\u00e9gek, \u00e9tkez\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, 
-						"5599. Munk\u00e1ltat\u00f3 \u00e1ltal fizetett mag\u00e1nnyugd\u00edj-p\u00e9nzt\u00e1ri tagd\u00edj kieg\u00e9sz\u00edt\u00e9s, munkav\u00e1llal\u00f3kkal kapcsolatos biztos\u00edt\u00e1si d\u00edjak": {}
-					}
-				}, 
-				"56. B\u00c9RJ\u00c1RUL\u00c9KOK": {
-					"561. Nyugd\u00edjbiztos\u00edt\u00e1si \u00e9s eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si j\u00e1rul\u00e9k ": {}, 
-					"562. Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {}, 
-					"563. Munkaad\u00f3i j\u00e1rul\u00e9k": {}, 
-					"564. Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s ": {}, 
-					"569. Egy\u00e9b hozz\u00e1j\u00e1rul\u00e1s ": {}
-				}
-			}, 
-			"57. \u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
-				"571. Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {
-					"5711. Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {
-						"account_type": "Depreciation"
-					}, 
-					"5712. Kiemelt, kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) eszk\u00f6z\u00f6k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}, 
-					"57121. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) vagyoni \u00e9rt\u00e9k\u0171 jogok terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}, 
-					"57122. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) szellemi term\u00e9kek terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}, 
-					"57123. Kis \u00e9rt\u00e9k\u0171 (50 eFt egyedi beszerz\u00e9si \u00e9rt\u00e9k alatti) t\u00e1rgyi eszk\u00f6z\u00f6k terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1sa": {}
-				}
-			}, 
-			"58. AKTIV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": {
-				"581. Saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa ": {}, 
-				"582. Saj\u00e1t el\u0151\u00e1ll\u00edt\u00e1s\u00fa eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt\u00e9ke": {}, 
-				"589. Aktiv\u00e1lt saj\u00e1t teljes\u00edtm\u00e9nyek \u00e1tvezet\u00e9si sz\u00e1mla": {}
-			},
-			"59. K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": {
-				"is_group": 1
-			}, 
-			"root_type": "Expense"
-		}, 
-		"6. SZ\u00c1MLAOSZT\u00c1LY K\u00d6LTS\u00c9GHELYEK, \u00c1LTAL\u00c1NOS K\u00d6LTS\u00c9GEK": {
-			"61. JAV\u00cdT\u00d3-KARBANTART\u00d3 \u00dcZEMEK K\u00d6LTS\u00c9GEI": {}, 
-			"62. SZOLG\u00c1LTAT\u00c1ST V\u00c9GZ\u00d5 \u00dcZEMEK (EGYS\u00c9GEK) K\u00d6LTS\u00c9GEI": {}, 
-			"63. G\u00c9PK\u00d6LTS\u00c9G": {}, 
-			"64-65. \u00dcZEMI IR\u00c1NY\u00cdT\u00c1S \u00c1LTAL\u00c1NOS K\u00d6LTS\u00c9GEI": {}, 
-			"66. K\u00d6ZPONTI IR\u00c1NY\u00cdT\u00c1S \u00c1LTL\u00c1NOS K\u00d6LTS\u00c9GEI": {}, 
-			"67. \u00c9RT\u00c9KES\u00cdT\u00c9SI, FORGALMAZ\u00c1SI K\u00d6LTS\u00c9GEK": {}, 
-			"68. ELK\u00dcL\u00d6N\u00cdTETT EGY\u00c9B \u00c1LTL\u00c1NOS K\u00d6LTS\u00c9GEK": {
-				"681. Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s k\u00f6lts\u00e9gei": {}, 
-				"682. Alap- \u00e9s alkalmazott kutat\u00e1s saj\u00e1t k\u00f6lts\u00e9gei": {}, 
-				"683. V\u00e1llalkoz\u00e1sban adott alap- \u00e9s alkalmazott kutat\u00e1s k\u00f6lts\u00e9gei": {}, 
-				"684. K\u00eds\u00e9rleti fejleszt\u00e9s saj\u00e1t k\u00f6lts\u00e9gei": {}, 
-				"685. V\u00e1llalkoz\u00e1sba adott k\u00eds\u00e9rleti fejleszt\u00e9s k\u00f6lts\u00e9gei": {}, 
-				"686. Kutat\u00e1s-k\u00eds\u00e9rleti fejleszt\u00e9s \u00e1ltal\u00e1nos \u00e9s k\u00f6zvetett k\u00f6lts\u00e9gei": {}, 
-				"687. Kutat\u00e1s-k\u00eds\u00e9rleti fejleszt\u00e9s elsz\u00e1molt \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}, 
-				"688. Garanci\u00e1lis jav\u00edt\u00e1s k\u00f6lts\u00e9gei": {}, 
-				"689. Egy\u00e9b elk\u00fcl\u00f6n\u00edtett k\u00f6lts\u00e9gek": {}
-			}, 
-			"69. K\u00d6LTS\u00c9GHELYEK K\u00d6LTS\u00c9GNEMEK \u00c1TVEZET\u00c9SE": {
-				"691. K\u00f6lts\u00e9ghelyek k\u00f6lts\u00e9geinek \u00e1tvezet\u00e9se": {}
-			}, 
-			"root_type": "Expense"
-		}, 
-		"7. SZ\u00c1MLAOSZT\u00c1LY TEV\u00c9KENYS\u00c9GEKK\u00d6LTS\u00c9GEI": {
-			"is_group": 1, 
-			"root_type": "Expense"
-		}, 
-		"8. SZ\u00c1MLAOSZT\u00c1LY \u00c9RT\u00c9KES\u00cdT\u00c9S ELSZ\u00c1MOLT \u00d6NK\u00d6LTS\u00c9GE \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": {
-			"81-83. SZ\u00c1MLACSOPORTOK (az \u00f6sszk\u00f6lts\u00e9g elj\u00e1r\u00e1ssal k\u00e9sz\u00fcl\u0151 eredm\u00e9ny-kimutat\u00e1shoz)": {
-				"81. ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
-					"811. Anyagk\u00f6lts\u00e9g ": {}, 
-					"812. Ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}, 
-					"813. Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}, 
-					"814. Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {}, 
-					"815. Eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
-				}, 
-				"82. SZEM\u00c9LYI JELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
-					"821. B\u00e9rk\u00f6lts\u00e9g": {}, 
-					"822. Szem\u00e9lyi jelleg\u0171 egy\u00e9b kifizet\u00e9sek": {}, 
-					"823. B\u00e9rj\u00e1rul\u00e9kok": {}
-				}, 
-				"83. \u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
-					"831. \u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s ": {}
-				}
-			}, 
-			"81-85. SZ\u00c1MLACSOPORTOK (a forgalmi k\u00f6lts\u00e9g elj\u00e1r\u00e1ssal k\u00e9sz\u00fcl\u0151 eredm\u00e9nykimutat\u00e1shoz)": {
-				"81-82. BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETLEN K\u00d6LTS\u00c9GEI": {
-					"811. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s elsz\u00e1molt k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9ge": {
-						"account_type": "Cost of Goods Sold"
-					}, 
-					"812. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {
-						"account_type": "Stock Adjustment"
-					}, 
-					"813. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {
-						"account_type": "Expenses Included In Valuation"
-					}
-				}, 
-				"83-84. EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETLEN K\u00d6LTS\u00c9GEI": {
-					"831. Export\u00e9rt\u00e9kes\u00edt\u00e9s elsz\u00e1molt k\u00f6zvetlen \u00f6nk\u00f6lts\u00e9ge": {}, 
-					"832. Export\u00e9rt\u00e9kes\u00edt\u00e9s eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {}, 
-					"833. Export\u00e9rt\u00e9kes\u00edt\u00e9s eladott (k\u00f6zvet\u00edtett) szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
-				}, 
-				"85. \u00c9RT\u00c9KES\u00cdT\u00c9S K\u00d6ZVETETT K\u00d6LTS\u00c9GEI": {
-					"851. \u00c9rt\u00e9kes\u00edt\u00e9si, forgalmaz\u00e1si k\u00f6lts\u00e9gek": {}, 
-					"852. Igazgat\u00e1si k\u00f6lts\u00e9gek": {}, 
-					"853. Egy\u00e9b \u00e1ltal\u00e1nos k\u00f6lts\u00e9gek": {}
-				}
-			}, 
-			"86. EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": {
-				"861. Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": {
-					"8611. \u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}, 
-					"8612. \u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}
-				}, 
-				"862. Egy\u00e9b r\u00e1ford\u00edt\u00e1snak min\u0151s\u00fcl\u0151 eszk\u00f6z kivezet\u00e9sek": {
-					"8621. Hi\u00e1nyz\u00f3, megsemmis\u00fclt, kiselejtezett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k nett\u00f3 \u00e9rt\u00e9ke": {}, 
-					"8622. Hi\u00e1nyz\u00f3, megsemmis\u00fclt, \u00e1llom\u00e1nyb\u00f3l kivezetett k\u00e9szletek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}
-				}, 
-				"863. Behajthatatlan k\u00f6vetel\u00e9sek le\u00edrt \u00f6sszege": {}, 
-				"864. C\u00e9ltartal\u00e9k k\u00e9pz\u00e9s": {
-					"8641. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s a v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gekre": {}, 
-					"8642. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s a j\u00f6v\u0151beni k\u00f6lts\u00e9gekre": {}, 
-					"8643. C\u00e9ltartal\u00e9k-k\u00e9pz\u00e9s egy\u00e9b c\u00edmen": {}
-				}, 
-				"865. Ut\u00f3lag adott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {}, 
-				"866. Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {
-					"8661. K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9ssel elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, 
-					"8662. Helyi \u00f6nkorm\u00e1nyzatokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, 
-					"8663. Elk\u00fcl\u00f6n\u00edtett \u00e1llami p\u00e9nzalapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, 
-					"8664. T\u00e1rsadalombiztos\u00edt\u00e1ssal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, 
-					"8665. EU p\u00e9nz\u00fcgyi alapokkal elsz\u00e1molt ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, 
-					"8666. R\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt egy\u00e9b ad\u00f3k \u00e9s ad\u00f3jelleg\u0171 t\u00e9telek": {}
-				}, 
-				"867. Egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molt, ad\u00f3nak nem min\u0151s\u00fcl\u0151 kifizet\u00e9sek": {
-					"8671. K\u00e1resem\u00e9nnyel kapcsolatos fizetett, fizetend\u0151 \u00f6sszegek": {}, 
-					"8672. K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1": {}, 
-					"8673. Fejleszt\u00e9si c\u00e9lra, visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, 
-					"8674. Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s visszafizetend\u0151 \u00f6sszege": {}, 
-					"8675. Tao \u00e1ltal elismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": {}, 
-					"8676. Tao \u00e1ltal el nem ismert b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, k\u00e9sedelmi kamatok, p\u00f3tl\u00e9kok, k\u00e1rt\u00e9r\u00edt\u00e9sek, s\u00e9relemd\u00edjak": {}
-				}, 
-				"868. Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek": {
-					"8681. Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}, 
-					"8682. T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9se": {}, 
-					"8683. K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9se": {}, 
-					"8684. K\u00f6vetel\u00e9sek \u00e9rt\u00e9kveszt\u00e9se": {}
-				}, 
-				"869. K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": {
-					"8691. T\u00e1rsas\u00e1gba bevitt, \u00e9rt\u00e9kpap\u00edrnak vagy r\u00e9szesed\u00e9snek nem min\u0151s\u00fcl\u0151 vagyont.": {}, 
-					"8692. Ellent\u00e9telez\u00e9s n\u00e9lk\u00fcl \u00e1tv\u00e1llalt k\u00f6telezetts\u00e9g szerz\u0151d\u00e9s szerinti \u00f6sszege": {}, 
-					"8693. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, r\u00e9szesed\u00e9snek vagy \u00e9rt\u00e9kpap\u00edrnak nem min\u0151s\u00fcl\u0151 eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": {}, 
-					"8694. T\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl ny\u00fajtott szolg\u00e1ltat\u00e1sok beker\u00fcl\u00e9si \u00e9rt\u00e9ke": {}, 
-					"8695. Elengedett k\u00f6vetel\u00e9sek k\u00f6nyv szerinti \u00e9rt\u00e9ke": {}, 
-					"8696. Egy\u00e9b, vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 r\u00e1ford\u00edt\u00e1sok": {}
-				}
-			}, 
-			"87. P\u00c9NZ\u00dcGYI M\u0170VELETEK R\u00c1FORD\u00cdT\u00c1SAI": {
-				"871. R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok, \u00e1rfolyamvesztes\u00e9gek": {}, 
-				"872. Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 r\u00e1ford\u00edt\u00e1sok \u00e1rfolyamvesztes\u00e9gek": {}, 
-				"873. Hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": {}, 
-				"874. Nem hitelint\u00e9zetnek fizetend\u0151 kamatok \u00e9s kamatjelleg\u0171 r\u00e1ford\u00edt\u00e1sok": {}, 
-				"875. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se \u00e9s vissza\u00edr\u00e1sa": {
-					"8751. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9se": {}, 
-					"8752. R\u00e9szesed\u00e9sek, \u00e9rt\u00e9kpap\u00edrok, bankbet\u00e9tek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}
-				}, 
-				"876. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamvesztes\u00e9gei": {
-					"8761. Deviza- \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamvesztes\u00e9ge": {}, 
-					"8762. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamvesztes\u00e9ge": {}
-				}, 
-				"877. P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b r\u00e1ford\u00edt\u00e1sai": {}, 
-				"878. P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an adott engedm\u00e9ny": {}, 
-				"879. Egy\u00e9b vagyoncs\u00f6kken\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {}
-			}, 
-			"88. RENDK\u00cdV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": {
-				"881. T\u00e1rsas\u00e1gba bevitt eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s szerinti \u00e9rt\u00e9ke": {}
-			}, 
-			"89. EREDM\u00c9NYT TERHEL\u0150 AD\u00d3K": {
-				"891. T\u00e1rsas\u00e1gi ad\u00f3": {}, 
-				"892. Egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {}, 
-				"893. Kisv\u00e1llalati ad\u00f3": {}, 
-				"899. Eredm\u00e9nyt terhel\u0151 egy\u00e9b ad\u00f3k": {}
-			}, 
-			"root_type": "Expense"
-		}, 
-		"9. SZ\u00c1MLAOSZT\u00c1LY BEV\u00c9TELEK": {
-			"91. BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
-				"911. Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": {}, 
-				"912. Belf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": {}, 
-				"913. Belf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": {}, 
-				"918. Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": {}, 
-				"919. Egy\u00e9b belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
-			}, 
-			"92. EXPORT\u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
-				"921. K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett saj\u00e1t termel\u00e9s\u0171 k\u00e9szletek \u00e1rbev\u00e9tele": {}, 
-				"922. K\u00fclf\u00f6ldinek \u00e9rt\u00e9kes\u00edtett v\u00e1s\u00e1rolt k\u00e9szletek \u00e1rbev\u00e9tele": {}, 
-				"923. K\u00fclf\u00f6ldinek ny\u00fajtott szolg\u00e1ltat\u00e1sok \u00e1rbev\u00e9tele": {}, 
-				"928. K\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9ssel kapcsolatos \u00e1rt\u00e1mogat\u00e1s": {}, 
-				"929. Egy\u00e9b k\u00fclf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
-			}, 
-			"96. EGY\u00c9B BEV\u00c9TELEK": {
-				"961. Egy\u00e9b bev\u00e9telnek min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u00e9sek": {
-					"9611. \u00c9rt\u00e9kes\u00edtett immateri\u00e1lis javak, t\u00e1rgyi eszk\u00f6z\u00f6k ellen\u00e9rt\u00e9ke": {}, 
-					"9612. \u00c9rt\u00e9kes\u00edtett, \u00e1truh\u00e1zott (engedm\u00e9nyezett) k\u00f6vetel\u00e9sek ellen\u00e9rt\u00e9ke": {}
-				}, 
-				"963. K\u00f6vetel\u00e9s k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t meghalad\u00f3an realiz\u00e1lt \u00f6sszeg": {}, 
-				"964. C\u00e9ltartal\u00e9k felold\u00e1s": {
-					"9651. V\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gek fedezet\u00e9re k\u00e9pzett  c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa   ": {}, 
-					"9652. J\u00f6v\u0151beni k\u00f6lts\u00e9gekre k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {}, 
-					"9653. Egy\u00e9b c\u00edmen k\u00e9pzett c\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa ": {}
-				}, 
-				"965. Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {}, 
-				"966. Ut\u00f3lag kapott, nem sz\u00e1ml\u00e1zott engedm\u00e9ny": {
-					"9661. K\u00f6zponti k\u00f6lts\u00e9gvet\u00e9sb\u0151l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, 
-					"9662. Helyi \u00f6nkorm\u00e1nyzatokt\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, 
-					"9663. Eur\u00f3pai Uni\u00f3t\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, 
-					"9664. Egy\u00e9b forr\u00e1sb\u00f3l kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}
-				}, 
-				"967. Egy\u00e9b bev\u00e9telk\u00e9nt elsz\u00e1molt p\u00e9nzbev\u00e9telek": {
-					"9671. K\u00e1resem\u00e9nnyel kapcsolatos t\u00e9r\u00edt\u00e9sek": {}, 
-					"9672. K\u00f6lts\u00e9gek (r\u00e1ford\u00edt\u00e1sok) ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, 
-					"9673. Fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s, juttat\u00e1s": {}, 
-					"9674. Kapott b\u00edrs\u00e1gok, k\u00f6tb\u00e9rek, fekb\u00e9rek, k\u00e9sedelmi kamatok, k\u00e1rt\u00e9r\u00edt\u00e9sek": {}
-				}, 
-				"968. Terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9sek, \u00e9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa": {
-					"9681. Immateri\u00e1lis javak terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}, 
-					"9682. T\u00e1rgyi eszk\u00f6z\u00f6k terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}, 
-					"9683. K\u00e9szletek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}, 
-					"9684. R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9s\u00e9nek vissza\u00edr\u00e1sa": {}
-				}, 
-				"969. K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": {
-					"is_group": 1
-				}
-			}, 
-			"97. P\u00c9NZ\u00dcGYI M\u0170VELETEK BEV\u00c9TELEI": {
-				"971. R\u00e9szesed\u00e9sekb\u0151l sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": {}, 
-				"972. Befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kb\u0151l (\u00e9rt\u00e9kpap\u00edrokb\u00f3l, k\u00f6lcs\u00f6n\u00f6kb\u0151l) sz\u00e1rmaz\u00f3 bev\u00e9telek, \u00e1rfolyamnyeres\u00e9gek": {}, 
-				"973. Hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": {}, 
-				"974. Nem hitelint\u00e9zett\u0151l kapott kamatok \u00e9s kamatjelleg\u0171 bev\u00e9telek": {}, 
-				"975. Kapott (j\u00e1r\u00f3) osztal\u00e9k \u00e9s r\u00e9szesed\u00e9s": {}, 
-				"976. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek \u00e1rfolyamnyeres\u00e9gei": {
-					"9761. Deviza- \u00e9s valutak\u00e9szletek forintra \u00e1tv\u00e1lt\u00e1s\u00e1nak \u00e1rfolyamnyeres\u00e9ge": {}, 
-					"9762. K\u00fclf\u00f6ldi p\u00e9nz\u00e9rt\u00e9kre sz\u00f3l\u00f3 eszk\u00f6z\u00f6k \u00e9s k\u00f6telezetts\u00e9gek p\u00e9nz\u00fcgyileg rendezett \u00e1rfolyamnyeres\u00e9ge": {}
-				}, 
-				"977. P\u00e9nz\u00fcgyi m\u0171veletek egy\u00e9b bev\u00e9telei": {}, 
-				"978. P\u00e9nz\u00fcgyi rendez\u00e9shez kapcsol\u00f3d\u00f3an kapott engedm\u00e9ny": {}, 
-				"979. Egy\u00e9b vagyonn\u00f6veked\u00e9ssel j\u00e1r\u00f3 p\u00e9nz\u00fcgyi bev\u00e9telek": {}
-			}, 
-			"root_type": "Income"
-		}
-	}
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/id_chart_of_accounts.json

@@ -1,687 +0,0 @@
-{
-    "country_code": "id", 
-    "name": "Indonesia - Chart of Accounts", 
-    "tree": {
-        "Aktiva": {
-            "Aktiva Lancar": {
-                "Akun sementara": {
-                    "Pembukaan sementara": {
-                        "account_number": "1171.000", 
-                        "account_type": "Temporary"
-                    }, 
-                    "account_number": "1170.000"
-                }, 
-                "Bank ": {
-                    "Bank Other Currency": {
-                        "account_number": "1122.000", 
-                        "is_group": 1
-                    }, 
-                    "Bank Rupiah": {
-                        "account_number": "1121.000", 
-                        "is_group": 1
-                    }, 
-                    "account_number": "1120.000", 
-                    "account_type": "Bank"
-                }, 
-                "Biaya di Bayar di Muka": {
-                    "Biaya di Bayar di Muka": {
-                        "Biaya di Bayar di Muka": {
-                            "Biaya d Bayar di Muka": {
-                                "account_number": "1151.00111"
-                            }, 
-                            "account_number": "1151.001"
-                        }, 
-                        "account_number": "1151.000"
-                    }, 
-                    "account_number": "1150.000"
-                }, 
-                "Kas": {
-                    "Kas Mata Uang Lain": {
-                        "Kas USD": {
-                            "account_number": "1112.001", 
-                            "account_type": "Cash"
-                        }, 
-                        "account_number": "1112.000"
-                    }, 
-                    "Kas Rupiah": {
-                        "Kas Besar": {
-                            "account_number": "1111.002", 
-                            "account_type": "Cash"
-                        }, 
-                        "Kas Kecil": {
-                            "account_number": "1111.001", 
-                            "account_type": "Cash"
-                        }, 
-                        "account_number": "1111.000", 
-                        "account_type": "Cash"
-                    }, 
-                    "account_number": "1110.000"
-                }, 
-                "Pendapatan Yang Akan di Terima": {
-                    "Pendapatan Yang di Terima": {
-                        "Pendapatan Yang Akan di Terima": {
-                            "account_number": "1161.001"
-                        }, 
-                        "account_number": "1161.000"
-                    }, 
-                    "account_number": "1160.000"
-                }, 
-                "Persediaan Barang": {
-                    "Persediaan Barang": {
-                        "account_number": "1141.000", 
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "Uang Muka Pembelian": {
-                        "Uang Muka Pembelian": {
-                            "account_number": "1142.001", 
-                            "account_type": "Bank"
-                        }, 
-                        "account_number": "1142.000"
-                    }, 
-                    "account_number": "1140.000"
-                }, 
-                "Piutang": {
-                    "Piutang Dagang": {
-                        "Piutang Dagang": {
-                            "account_number": "1131.0010", 
-                            "account_type": "Receivable"
-                        }, 
-                        "account_number": "1131.000"
-                    }, 
-                    "Piutang Lain lain": {
-                        "Piutang Lain-lain 1": {
-                            "account_number": "1132.001", 
-                            "account_type": "Receivable"
-                        }, 
-                        "account_number": "1132.000"
-                    }, 
-                    "account_number": "1130.000"
-                }, 
-                "account_number": "1100.000"
-            }, 
-            "Aktiva Tetap": {
-                "Aktiva": {
-                    "Aktiva": {
-                        "Aktiva": {
-                            "account_number": "1211.001", 
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_number": "1211.000"
-                    }, 
-                    "Akumulasi Penyusutan Aktiva": {
-                        "Akumulasi Penyusutan Aktiva": {
-                            "account_number": "1212.001", 
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "account_number": "1212.000"
-                    }, 
-                    "account_number": "1210.000"
-                }, 
-                "Investasi": {
-                    "Investasi": {
-                        "Deposito": {
-                            "account_number": "1231.300", 
-                            "is_group": 1
-                        }, 
-                        "Investasi Saham": {
-                            "Investasi Saham": {
-                                "account_number": "1231.101"
-                            }, 
-                            "account_number": "1231.100"
-                        }, 
-                        "Investasi Perumahan": {
-                            "Investasi Perumahan": {
-                                "account_number": "1231.201"
-                            }, 
-                            "account_number": "1231.200"
-                        }, 
-                        "account_number": "1231.000"
-                    }, 
-                    "account_number": "1230.000"
-                }, 
-                "account_number": "1200.000"
-            }, 
-            "account_number": "1000.000", 
-            "root_type": "Asset"
-        }, 
-        "Beban": {
-            "Beban Lain lain": {
-                "Beban Lain lain": {
-                    "Beban Adm Bank": {
-                        "account_number": "5510.001"
-                    }, 
-                    "Beban Bunga Kredit Rekening Koran Bank": {
-                        "account_number": "5510.004"
-                    }, 
-                    "Beban Bunga Pinjaman Pada Pihak Ke 3": {
-                        "account_number": "5510.005"
-                    }, 
-                    "Beban Notaris Dan ADM Kredit Bank": {
-                        "account_number": "5510.003"
-                    }, 
-                    "Beban Pajak Bumi & Bangunan": {
-                        "account_number": "5510.006"
-                    }, 
-                    "Beban Pajak PPN": {
-                        "account_number": "5510.008"
-                    }, 
-                    "Beban Pajak Penghasilan ": {
-                        "account_number": "5510.007"
-                    }, 
-                    "Beban Provisi Pinjaman Bank": {
-                        "account_number": "5510.002"
-                    }, 
-                    "Selisih Kurs": {
-                        "account_number": "5510.010", 
-                        "account_type": "Round Off"
-                    }, 
-                    "Selisih Pembayaran Customer": {
-                        "account_number": "5510.009", 
-                        "account_type": "Round Off"
-                    }, 
-                    "account_number": "5510.000"
-                }, 
-                "account_number": "5500.000"
-            }, 
-            "Beban Langsung": {
-                "Beban Penjualan": {
-                    "Biaya Asuransi Kendaraan Operasional": {
-                        "account_number": "5110.009"
-                    }, 
-                    "Biaya BBM": {
-                        "account_number": "5110.001"
-                    }, 
-                    "Biaya Barang Rusak": {
-                        "account_number": "5110.007"
-                    }, 
-                    "Biaya Bonus, Hadiah, dan Sampel": {
-                        "account_number": "5110.013"
-                    }, 
-                    "Biaya Entertainment dan Pergaulan": {
-                        "account_number": "5110.014"
-                    }, 
-                    "Biaya Kebutuhan Penjualan": {
-                        "account_number": "5110.011"
-                    }, 
-                    "Biaya Kuli": {
-                        "account_number": "5110.005"
-                    }, 
-                    "Biaya Leasing Kendaraan Operasional": {
-                        "account_number": "5110.010"
-                    }, 
-                    "Biaya Parkir": {
-                        "account_number": "5110.003"
-                    }, 
-                    "Biaya Penjualan Lain Lain": {
-                        "account_number": "5110.019"
-                    }, 
-                    "Biaya Perbaikan Kendaraan Operasional": {
-                        "account_number": "5110.008"
-                    }, 
-                    "Biaya Perjalanan Dinas": {
-                        "account_number": "5110.006"
-                    }, 
-                    "Biaya Piutang Tak Tertagih": {
-                        "account_number": "5110.017"
-                    }, 
-                    "Biaya Sample": {
-                        "account_number": "5110.012"
-                    }, 
-                    "Biaya Sewa Gudang": {
-                        "account_number": "5110.015"
-                    }, 
-                    "Biaya Sewa Peralatan Gudang": {
-                        "account_number": "5110.016"
-                    }, 
-                    "Biaya Susut Barang": {
-                        "account_number": "5110.021"
-                    }, 
-                    "Biaya Tol": {
-                        "account_number": "5110.002"
-                    }, 
-                    "Biaya Upah Angkat/Turun Barang": {
-                        "account_number": "5110.004"
-                    }, 
-                    "Penyesuaian Stock": {
-                        "account_number": "5110.020", 
-                        "account_type": "Stock Adjustment"
-                    }, 
-                    "Potongan Supplier": {
-                        "account_number": "5110.018"
-                    }, 
-                    "account_number": "5110.000"
-                }, 
-                "Biaya Gaji & Kesejahteraan Pegawai": {
-                    "Biaya Asuransi Kesehatan Pegawai": {
-                        "account_number": "5120.004"
-                    }, 
-                    "Biaya Gaji & Kesejahteraan Lainnya": {
-                        "account_number": "5120.007"
-                    }, 
-                    "Biaya Gaji Karyawan Harian": {
-                        "account_number": "5120.002"
-                    }, 
-                    "Biaya Gaji Staff & Karyawan Tetap": {
-                        "account_number": "5120.001"
-                    }, 
-                    "Biaya Konsumsi": {
-                        "account_number": "5120.006"
-                    }, 
-                    "Biaya Pengobatan": {
-                        "account_number": "5120.003"
-                    }, 
-                    "Biaya THR, Bonus, dan Komisi": {
-                        "account_number": "5120.005"
-                    }, 
-                    "account_number": "5120.000"
-                }, 
-                "Biaya Kantor & Gudang": {
-                    "Biaya Alat Tulis Kantor": {
-                        "account_number": "5130.005"
-                    }, 
-                    "Biaya Asuransi Bangunan": {
-                        "account_number": "5130.014"
-                    }, 
-                    "Biaya Fotocopy, Photo, Print Out": {
-                        "account_number": "5130.004"
-                    }, 
-                    "Biaya Humas & Pergaulan": {
-                        "account_number": "5130.009"
-                    }, 
-                    "Biaya KTR & GDG Lain Lain": {
-                        "account_number": "5130.018"
-                    }, 
-                    "Biaya PAM Gudang & Kantor": {
-                        "account_number": "5130.002"
-                    }, 
-                    "Biaya PLN Gudang & Kantor": {
-                        "account_number": "5130.001"
-                    }, 
-                    "Biaya Pemeliharaan Bgn Gudang": {
-                        "account_number": "5130.008"
-                    }, 
-                    "Biaya Perizinan Kendaraan Operasional": {
-                        "account_number": "5130.017"
-                    }, 
-                    "Biaya Perizinan Usaha dan Bangunan": {
-                        "account_number": "5130.016"
-                    }, 
-                    "Biaya Perlengkapan Gudang": {
-                        "account_number": "5130.010"
-                    }, 
-                    "Biaya Serba Serbi": {
-                        "account_number": "5130.012"
-                    }, 
-                    "Biaya Servis Peralatan Gudang": {
-                        "account_number": "5130.007"
-                    }, 
-                    "Biaya Sewa Kantor": {
-                        "account_number": "5130.013"
-                    }, 
-                    "Biaya Stamp Duty & Pos": {
-                        "account_number": "5130.006"
-                    }, 
-                    "Biaya Sumbangan": {
-                        "account_number": "5130.015"
-                    }, 
-                    "Biaya TLP Gudang & Kantor": {
-                        "account_number": "5130.003"
-                    }, 
-                    "Iuran Bulanan": {
-                        "account_number": "5130.011"
-                    }, 
-                    "account_number": "5130.000"
-                }, 
-                "account_number": "5100.000"
-            }, 
-            "Beban Tidak Langsung": {
-                "Biaya Gaji & Kesejahteraan Pegawai Indirect": {
-                    "Biaya Gaji Lain Lain": {
-                        "account_number": "5210.005"
-                    }, 
-                    "Biaya Gaji Staff": {
-                        "account_number": "5210.001"
-                    }, 
-                    "Biaya Konsumsi": {
-                        "account_number": "5210.004"
-                    }, 
-                    "Biaya Pengobatan & Kesehatan": {
-                        "account_number": "5210.003"
-                    }, 
-                    "Biaya THR dan Bonus Staff": {
-                        "account_number": "5210.002"
-                    }, 
-                    "account_number": "5210.000"
-                }, 
-                "Biaya Kantor Indirect": {
-                    "Biaya Alat Tulis Kantor": {
-                        "account_number": "5230.006"
-                    }, 
-                    "Biaya Asuransi Bangunan": {
-                        "account_number": "5230.005"
-                    }, 
-                    "Biaya Fotocopy, Photo, Print Out": {
-                        "account_number": "5230.007"
-                    }, 
-                    "Biaya Iuran Bulanan": {
-                        "account_number": "5230.012"
-                    }, 
-                    "Biaya KTR Lain Lain": {
-                        "account_number": "5230.016"
-                    }, 
-                    "Biaya Kirim Dokumen": {
-                        "account_number": "5230.008"
-                    }, 
-                    "Biaya PAM Kantor": {
-                        "account_number": "5230.002"
-                    }, 
-                    "Biaya PLN Kantor": {
-                        "account_number": "5230.001"
-                    }, 
-                    "Biaya Pemeliharaan Bangunan Kantor": {
-                        "account_number": "5230.011"
-                    }, 
-                    "Biaya Perizinan Bangunan": {
-                        "account_number": "5230.014"
-                    }, 
-                    "Biaya Perizinan Kendaraan Dinas": {
-                        "account_number": "5230.015"
-                    }, 
-                    "Biaya Perlengkapan & Peralatan Kantor": {
-                        "account_number": "5230.009"
-                    }, 
-                    "Biaya Sewa Kantor": {
-                        "account_number": "5230.004"
-                    }, 
-                    "Biaya Stamp Duty & Pos": {
-                        "account_number": "5230.017"
-                    }, 
-                    "Biaya Sumbangan": {
-                        "account_number": "5230.013"
-                    }, 
-                    "Biaya TLP Kantor": {
-                        "account_number": "5230.003"
-                    }, 
-                    "Service Peralatan Kantor": {
-                        "account_number": "5230.010"
-                    }, 
-                    "account_number": "5230.000"
-                }, 
-                "Biaya Operational Indirect": {
-                    "Biaya Asuransi Kendaraan Dinas": {
-                        "account_number": "5220.006"
-                    }, 
-                    "Biaya BBM": {
-                        "account_number": "5220.001"
-                    }, 
-                    "Biaya Entertainment dan Pergaulan": {
-                        "account_number": "5220.008"
-                    }, 
-                    "Biaya Hadiah dan Bonus": {
-                        "account_number": "5220.009"
-                    }, 
-                    "Biaya Leasing Kendaraan Dinas": {
-                        "account_number": "5220.007"
-                    }, 
-                    "Biaya Perbaikan Kendaraan Dinas": {
-                        "account_number": "5220.005"
-                    }, 
-                    "Biaya Perjalanan Dinas": {
-                        "account_number": "5220.004"
-                    }, 
-                    "Biaya TLP & HP": {
-                        "account_number": "5220.003"
-                    }, 
-                    "Biaya Tol & Parkir": {
-                        "account_number": "5220.002"
-                    }, 
-                    "account_number": "5220.000"
-                }, 
-                "account_number": "5200.000"
-            }, 
-            "Biaya Amortisasi": {
-                "Biaya Amortisasi": {
-                    "account_number": "5410.000"
-                }, 
-                "account_number": "5400.000"
-            }, 
-            "Biaya Penyusutan": {
-                "Biaya Penyusutan": {
-                    "By Peny Aktiva ": {
-                        "account_number": "5310.001", 
-                        "account_type": "Depreciation"
-                    }, 
-                    "account_number": "5310.000"
-                }, 
-                "account_number": "5300.000"
-            }, 
-            "account_number": "5000.000", 
-            "root_type": "Expense"
-        }, 
-        "Modal": {
-            "Laba": {
-                "Laba Periode Berjalan": {
-                    "account_number": "3230.000"
-                }, 
-                "Laba Tahun Berjalan": {
-                    "account_number": "3220.000"
-                }, 
-                "Laba di Tahan": {
-                    "account_number": "3210.000"
-                }, 
-                "account_number": "3200.000"
-            }, 
-            "Modal": {
-                "Modal di Setor": {
-                    "account_number": "3110.000"
-                }, 
-                "Prive P.Saham": {
-                    "account_number": "3120.000"
-                }, 
-                "Saldo pembukaan Equity": {
-                    "account_number": "3130.000"
-                }, 
-                "account_number": "3100.000"
-            }, 
-            "account_number": "3000.000", 
-            "root_type": "Equity"
-        }, 
-        "Passiva": {
-            "Pasiva Lancar": {
-                "Biaya Yang Akan di Bayar": {
-                    "Biaya Yang Akan di Bayar": {
-                        "Biaya Yang Akan di Bayar": {
-                            "account_number": "2131.001"
-                        }, 
-                        "account_number": "2131.000"
-                    }, 
-                    "Biaya Yang Akan di Bayar - Freight": {
-                        "Biaya Yang Akan di Bayar - Freight": {
-                            "account_number": "2132.001", 
-                            "account_type": "Expenses Included In Valuation"
-                        }, 
-                        "account_number": "2132.000"
-                    }, 
-                    "account_number": "2130.000"
-                }, 
-                "Hutang Dagang": {
-                    "Hutang Dagang Other Currency": {
-                        "Hutang Dagang Biaya Kirim Dalam Negeri": {
-                            "account_number": "2112.005", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Biaya Kirim Luar Negeri (SGD)": {
-                            "account_number": "2112.004", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Biaya Kirim Luar Negeri (USD)": {
-                            "account_number": "2112.003", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Luar Negeri (SGD)": {
-                            "account_number": "2112.002", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Luar Negeri (USD)": {
-                            "account_number": "2112.001", 
-                            "account_type": "Payable"
-                        }, 
-                        "account_number": "2112.000"
-                    }, 
-                    "Hutang Dagang Rupiah": {
-                        "HUtang Dagang Biaya Kirim Luar Negeri": {
-                            "account_number": "2111.004", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Biaya Kirim Dalam Negeri": {
-                            "account_number": "2111.003", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Dalam Negeri": {
-                            "account_number": "2111.001", 
-                            "account_type": "Payable"
-                        }, 
-                        "Hutang Dagang Luar Negeri": {
-                            "account_number": "2111.002", 
-                            "account_type": "Payable"
-                        }, 
-                        "account_number": "2111.000"
-                    }, 
-                    "Stock Diterima Tapi Tidak Ditagih": {
-                        "account_number": "2115.000", 
-                        "account_type": "Stock Received But Not Billed"
-                    }, 
-                    "account_number": "2110.000"
-                }, 
-                "Hutang Pajak": {
-                    "Hutang Pajak": {
-                        "account_number": "2141.000", 
-                        "account_type": "Payable"
-                    }, 
-                    "account_number": "2140.000"
-                }, 
-                "Pendapatan di Terima di Muka": {
-                    "Pendapatan di Terima di Muka": {
-                        "Dp Penjualan": {
-                            "account_number": "2121.001", 
-                            "account_type": "Bank"
-                        }, 
-                        "account_number": "2121.000"
-                    }, 
-                    "account_number": "2120.000"
-                }, 
-                "account_number": "2100.000"
-            }, 
-            "Passiva Tetap": {
-                "Hutang Lain Lain": {
-                    "Hutang Lain Lain": {
-                        "Hutang": {
-                            "account_number": "2241.001"
-                        }, 
-                        "account_number": "2241.000"
-                    }, 
-                    "account_number": "2240.000"
-                }, 
-                "Hutang Leasing Kendaraan": {
-                    "Hutang Leasing Kendaraan": {
-                        "Hutang Leasing Kendaraan": {
-                            "account_number": "2231.001"
-                        }, 
-                        "account_number": "2231.000"
-                    }, 
-                    "account_number": "2230.000"
-                }, 
-                "Hutang Pada Bank": {
-                    "Hutang Bank": {
-                        "Hutang": {
-                            "account_number": "2221.001"
-                        }, 
-                        "account_number": "2221.000"
-                    }, 
-                    "account_number": "2220.000"
-                }, 
-                "Hutang Pada Pihak ke 3": {
-                    "Hutang Bunga Pinjaman Pihak Ke 3 Tidak Rutin": {
-                        "Hutang Bunga": {
-                            "account_number": "2213.001"
-                        }, 
-                        "account_number": "2213.000"
-                    }, 
-                    "Pinjaman Pihak ke 3 Rutin": {
-                        "Hutang": {
-                            "account_number": "2211.001"
-                        }, 
-                        "account_number": "2211.000"
-                    }, 
-                    "Pinjaman Pihak ke 3 Tidak Rutin": {
-                        "Hutang": {
-                            "account_number": "2212.001"
-                        }, 
-                        "account_number": "2212.000"
-                    }, 
-                    "account_number": "2210.000"
-                }, 
-                "account_number": "2200.000"
-            }, 
-            "account_number": "2000.000", 
-            "root_type": "Liability"
-        }, 
-        "Penjualan": {
-            "Harga Pokok Pembelian": {
-                "HPP Pembelian": {
-                    "account_number": "4210.000", 
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "account_number": "4200.000"
-            }, 
-            "Pendapatan Lain lain": {
-                "Pendapatan Bunga Bank": {
-                    "account_number": "4410.000"
-                }, 
-                "Pendapatan Bunga Dari Pihak Ke 3": {
-                    "account_number": "4420.000"
-                }, 
-                "Pendapatan Keuntungan Penjualan Aktiva": {
-                    "account_number": "4430.000"
-                }, 
-                "Pendapatan Komisi": {
-                    "account_number": "4440.000"
-                }, 
-                "Pendapatan Lain lain": {
-                    "account_number": "4480.000"
-                }, 
-                "Pendapatan Penjualan Barang BS": {
-                    "account_number": "4470.000"
-                }, 
-                "Pendapatan Sewa Gudang": {
-                    "account_number": "4450.000"
-                }, 
-                "Pendapatan Sewa Lain lain": {
-                    "account_number": "4460.000"
-                }, 
-                "account_number": "4400.000"
-            }, 
-            "Pendapatan Service/Jasa": {
-                "Pendapatan Service": {
-                    "account_number": "4310.000"
-                }, 
-                "account_number": "4300.000"
-            }, 
-            "Penjualan Barang Dagangan": {
-                "Penjualan": {
-                    "account_number": "4110.000"
-                }, 
-                "Potongan Penjualan": {
-                    "account_number": "4130.000"
-                }, 
-                "Retur Penjualan": {
-                    "account_number": "4120.000"
-                }, 
-                "account_number": "4100.000"
-            }, 
-            "account_number": "4000.000", 
-            "root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json

@@ -1,163 +0,0 @@
-{
-    "country_code": "in",
-    "name": "India - Chart of Accounts",
-    "tree": {
-        "Application of Funds (Assets)": {
-            "Current Assets": {
-                "Accounts Receivable": {
-                    "Debtors": {
-                        "account_type": "Receivable"
-                    }
-                },
-                "Bank Accounts": {
-                    "account_type": "Bank",
-                    "is_group": 1
-                },
-                "Cash In Hand": {
-                    "Cash": {
-                        "account_type": "Cash"
-                    },
-                    "account_type": "Cash"
-                },
-                "Loans and Advances (Assets)": {
-                    "is_group": 1
-                },
-                "Securities and Deposits": {
-                    "Earnest Money": {}
-                },
-                "Stock Assets": {
-                    "Stock In Hand": {
-                        "account_type": "Stock"
-                    },
-                    "account_type": "Stock"
-                },
-                "Tax Assets": {
-                    "is_group": 1
-                }
-            },
-            "Fixed Assets": {
-                "Capital Equipments": {
-                    "account_type": "Fixed Asset"
-                },
-                "Electronic Equipments": {
-                    "account_type": "Fixed Asset"
-                },
-                "Furnitures and Fixtures": {
-                    "account_type": "Fixed Asset"
-                },
-                "Office Equipments": {
-                    "account_type": "Fixed Asset"
-                },
-                "Plants and Machineries": {
-                    "account_type": "Fixed Asset"
-                },
-                "Buildings": {
-                    "account_type": "Fixed Asset"
-                },
-                "Accumulated Depreciations": {
-                    "account_type": "Accumulated Depreciation"
-                }
-            },
-            "Investments": {
-                "is_group": 1
-            },
-            "Temporary Accounts": {
-                "Temporary Opening": {
-                    "account_type": "Temporary"
-                }
-            },
-            "root_type": "Asset"
-        },
-        "Expenses": {
-            "Direct Expenses": {
-                "Stock Expenses": {
-                    "Cost of Goods Sold": {
-                        "account_type": "Cost of Goods Sold"
-                    },
-                    "Expenses Included In Valuation": {
-                        "account_type": "Expenses Included In Valuation"
-                    },
-                    "Stock Adjustment": {
-                        "account_type": "Stock Adjustment"
-                    }
-                }
-            },
-            "Indirect Expenses": {
-                "Administrative Expenses": {},
-                "Commission on Sales": {},
-                "Depreciation": {
-                    "account_type": "Depreciation"
-                },
-                "Entertainment Expenses": {},
-                "Freight and Forwarding Charges": {
-                    "account_type": "Chargeable"
-                },
-                "Legal Expenses": {},
-                "Marketing Expenses": {},
-                "Miscellaneous Expenses": {},
-                "Office Maintenance Expenses": {},
-                "Office Rent": {},
-                "Postal Expenses": {},
-                "Print and Stationary": {},
-                "Rounded Off": {
-                    "account_type": "Round Off"
-                },
-                "Salary": {},
-                "Sales Expenses": {},
-                "Telephone Expenses": {},
-                "Travel Expenses": {},
-                "Utility Expenses": {},
-                "Write Off": {},
-                "Exchange Gain/Loss": {},
-                "Gain/Loss on Asset Disposal": {}
-            },
-            "root_type": "Expense"
-        },
-        "Income": {
-            "Direct Income": {
-                "Sales": {
-                    "account_type": "Income Account"
-                },
-                "Service": {
-                    "account_type": "Income Account"
-                },
-                "account_type": "Income Account"
-            },
-            "Indirect Income": {
-                "account_type": "Income Account",
-                "is_group": 1
-            },
-            "root_type": "Income"
-        },
-        "Source of Funds (Liabilities)": {
-            "Capital Account": {
-                "Reserves and Surplus": {},
-                "Shareholders Funds": {}
-            },
-            "Current Liabilities": {
-                "Accounts Payable": {
-                    "Creditors": {
-                        "account_type": "Payable"
-                    },
-                    "Payroll Payable": {}
-                },
-                "Stock Liabilities": {
-                    "Stock Received But Not Billed": {
-                        "account_type": "Stock Received But Not Billed"
-                    }
-                },
-                "Duties and Taxes": {
-                    "TDS": {
-                        "account_type": "Tax"
-                    }
-                },
-                "Loans (Liabilities)": {
-                    "Secured Loans": {},
-                    "Unsecured Loans": {},
-                    "Bank Overdraft Account": {}
-                }
-            },
-            "root_type": "Liability"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/mx_plan_de_cuentas.json

@@ -1,602 +0,0 @@
-{
-    "country_code": "mx", 
-    "name": "Mexico - Plan de Cuentas", 
-    "tree": {
-        "ACTIVO": {
-            "ACTIVO CIRCULANTE": {
-                "DOCUMENTOS Y CUENTAS  POR COBRAR": {
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS 1": {}, 
-                    "CUENTAS POR COBRAR ACCIONISTAS": {
-                        "CUENTAS POR COBRAR SOCIOS 1": {
-                            "account_type": "Receivable"
-                        }
-                    }, 
-                    "CUENTAS POR COBRAR EMPLEADOS": {
-                        "ANTICIPO DE NOMINA": {}, 
-                        "CUENTAS POR COBRAR EMPLEADOS 1": {
-                            "account_type": "Receivable"
-                        }, 
-                        "CUENTAS POR COBRAR SOCIOS": {
-                            "account_type": "Receivable"
-                        }, 
-                        "PRESTAMOS PERSONALES": {}, 
-                        "SEGURO DE VEHICULOS": {}, 
-                        "UTILIDADES 1": {}, 
-                        "VACACIONES 1": {}, 
-                        "VIATICOS VENDEDORES": {}
-                    }, 
-                    "CUENTAS POR COBRAR EXTERIOR": {}, 
-                    "CUENTAS POR COBRAR NACIONALES": {
-                        "COBRO ANTICIPO CLIENTES": {}, 
-                        "CUENTAS POR COBRAR CLIENTES": {
-                            "account_type": "Receivable"
-                        }, 
-                        "CUENTAS POR COBRAR DETALLISTA": {
-                            "account_type": "Receivable"
-                        }, 
-                        "CUENTAS POR COBRAR MAYORISTA": {
-                            "account_type": "Receivable"
-                        }
-                    }, 
-                    "EFECTOS POR COBRAR": {
-                        "EFECTOS POR COBRAR NACIONALES": {
-                            "account_type": "Receivable"
-                        }, 
-                        "account_type": "Receivable"
-                    }, 
-                    "INTERESES POR COBRAR": {}, 
-                    "OTRAS CUENTAS POR COBRAR 1": {
-                        "ADELANTO A PROVEEDORES": {}, 
-                        "CHEQUES DEVUELTOS": {}, 
-                        "DEPOSITOS VARIOS": {}, 
-                        "DEUDORES DIVERSOS": {
-                            "account_type": "Receivable"
-                        }, 
-                        "ENTES GUBERNAMENTALES": {}, 
-                        "RECLAMO AL BANCO": {}, 
-                        "RECLAMO AL SEGURO": {}, 
-                        "TRANSFERENCIAS BANCARIAS": {}
-                    }, 
-                    "PROVINCION INCOBRABLES NACIONAL": {
-                        "PROVINCION INCOBRABLES EXTERIOR": {}, 
-                        "PROVISION INCOBRALES NACIONALES": {}
-                    }
-                }, 
-                "EFECTIVO Y VALORES NEGOCIABLES": {
-                    "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
-                        "BANCO EXTERIOR X": {}
-                    }, 
-                    "BANCOS E INTITUCIONES FINANCIERAS": {
-                        "BANCO X MXN": {}, 
-                        "BANCO X USD": {}, 
-                        "account_type": "Bank"
-                    }, 
-                    "CAJAS": {
-                        "CAJA CHICA": {
-                            "account_type": "Cash"
-                        }, 
-                        "CAJA PRINCIPAL": {
-                            "account_type": "Cash"
-                        }, 
-                        "FONDO A DEPOSITAR": {}, 
-                        "account_type": "Cash"
-                    }, 
-                    "INVERSIONES A CORTO PLAZO": {
-                        "INVERSIONES EN BONOS M.E.": {}, 
-                        "INVERSIONES EN BONOS M.N. 1": {}, 
-                        "INVERSIONES TEMPORALES": {}, 
-                        "PAPELES COMERCIALES": {}
-                    }
-                }, 
-                "GASTOS OPERACIONALES": {
-                    "GASTOS PREPAGADOS OPERATIVOS": {
-                        "ALQUILERES 1": {}, 
-                        "PUBLICIDAD": {}, 
-                        "SEGURO PREPAGADOS": {}
-                    }
-                }, 
-                "IMPUESTOS PAGADOS POR ANTICIPADOS": {
-                    "IMPUESTOS": {
-                        "IETU PAGADO": {}, 
-                        "IMPUESTO MUNICIPAL PAGADO EN EXCESO": {}, 
-                        "ISR  DECLARACION ESTIMADAS": {}, 
-                        "ISR  RETENIDO": {}, 
-                        "ISR PAGADO": {}, 
-                        "IVA . CREDITO FISCAL IMPORTACION": {}, 
-                        "IVA ACREDITABLE o PAGADO A PROVEEDORES": {}, 
-                        "IVA EFECTIVAMENTE PAGADO": {}, 
-                        "PATENTE  MUNICIPAL ESTIMADA": {}
-                    }
-                }, 
-                "INVENTARIOS": {
-                    "account_type": "Stock", 
-                    "is_group": 1
-                }
-            }, 
-            "ACTIVO LARGO PLAZO": {
-                "ACTIVO FIJO NETO": {
-                    "ACTIVO FIJO": {
-                        "INMUEBLES COSTO ORIGINAL": {
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "LICENCIA Y SOFTWARE COSTO ORIGINAL": {}, 
-                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "MUEBLES Y ENSERES COSTO ORIGINAL": {
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "TERRENO COSTO ORIGINAL": {}, 
-                        "VEHICULOS COSTO ORIGINAL": {
-                            "account_type": "Fixed Asset"
-                        }, 
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
-                        "INMUEBLES COSTO ORIGINAL 1": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "LICENCIA Y SOFTWARE COSTO ORIGINAL 1": {}, 
-                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL 1": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "MEJORAS A PROPIEDAD COSTO ORIGINAL": {}, 
-                        "MUEBLES Y ENSERES COSTO ORIGINAL 1": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "TERRENOS COSTO ORIGINAL": {}, 
-                        "VEHICULOS COSTO ORIGINAL 1": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "account_type": "Accumulated Depreciation"
-                    }
-                }, 
-                "CARGOS DIFERIDOS": {
-                    "CARGOS DIFERIDOS 1": {
-                        "GASTOS DE CONSTITUCION": {}, 
-                        "MARCA DE FABRICA": {}, 
-                        "OTRAS CUENTAS POR COBRAR": {
-                            "account_type": "Receivable"
-                        }
-                    }
-                }, 
-                "IMPUESTOS DIFERIDOS": {
-                    "IMPUESTOS DIFERIDOS ISR ": {
-                        "IMPUESTOS DIFERIDOS ISR  1": {}
-                    }
-                }, 
-                "INVERSIONES LARGO PLAZO": {
-                    "TITULOS DE VALORES": {
-                        "BONOS TITULOS": {}, 
-                        "INVERSIONES EN BONOS M.N.": {}, 
-                        "INVERSIONES PERMANENTES": {}
-                    }
-                }, 
-                "OTROS ACTIVOS": {
-                    "OTROS ACTIVOS 1": {
-                        "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {}, 
-                        "DEPOSITOS GARANTIA BANCOS": {}, 
-                        "DEPOSITOS GARANTIA PROVEEDORES": {}
-                    }
-                }
-            }, 
-            "root_type": "Asset"
-        }, 
-        "CAPITAL": {
-            "CAPITAL SOCIAL": {
-                "ACCIONES EN TESORERIA": {
-                    "ACCIONES EN TESORERIA 1": {
-                        "ACCIONES EN TESORERIA 2": {}, 
-                        "ACTUALIZACION DE VALOR": {}
-                    }
-                }, 
-                "CAPITAL SOCIAL PAGADO": {
-                    "CAPITAL SOCIAL PAGADO 1": {
-                        "ACTUALIZACION DEL VALOR 1": {}, 
-                        "CAPITAL SOCIAL 1": {}
-                    }
-                }
-            }, 
-            "GANANCIAS Y PERDIDAS": {
-                "GANACIAS Y PERDIDAS": {
-                    "GANACIAS Y PERDIDAS 1": {}
-                }
-            }, 
-            "RESERVA DE CAPITAL": {
-                "OTRAS RESERVAS": {
-                    "OTRAS RESERVAS 1": {
-                        "ACTUALIZACION DEL VALOR": {}, 
-                        "VALOR ORIGINAL": {}
-                    }
-                }, 
-                "RESERVA LEGAL": {
-                    "RESERVA LEGAL 1": {
-                        "RESERVA P/FUTURO AUMENTO DE CAPITAL": {}, 
-                        "VALOR ORIGINAL RESERVA LEGAL": {}
-                    }
-                }
-            }, 
-            "SUPERAVIT": {
-                "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
-                    "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS 1": {}
-                }, 
-                "SUPERAVIT GANADO": {
-                    "RESULTADO POR EXPOS. A LA INFLACION": {
-                        "ACTUALIZACION DEL PATRIMONIO": {}, 
-                        "EXCLUSIONES FISCALES": {}, 
-                        "REAJUSTE POR INFLACION": {}
-                    }, 
-                    "SUPERAVIT OPERATIVO": {
-                        "UTILIDADES DEL EJERCICIO": {}, 
-                        "UTILIDADES NO DISTRIBUIDAS": {}
-                    }
-                }
-            }, 
-            "root_type": "Equity"
-        }, 
-        "COSTO": {
-            " Gastos incluidos en la valoraci\u00f3n": {
-                "account_type": "Expenses Included In Valuation"
-            }, 
-            "COSTO DE VENTAS": {
-                "account_type": "Cost of Goods Sold"
-            }, 
-            "root_type": "Expense"
-        }, 
-        "CUENTAS DE ORDEN": {
-            "CUENTAS DE ORDEN 1": {
-                "CUENTAS DE ORDEN DEUDORAS": {
-                    "CUENTAS DE ORDEN DEUDORAS 1": {
-                        "CARTAS DE CREDITOS": {}, 
-                        "MERCANCIAS COMPRADAS EN TRANSITO": {}, 
-                        "MERCANCIAS EN CONSIGNACION": {}
-                    }
-                }
-            }, 
-            "CUENTAS DE ORDEN ACREEDORAS": {
-                "CUENTAS DE ORDEN ACREEDORAS 1": {
-                    "CUENTAS DE ORDEN ACREEDORAS 2": {
-                        "MERCANCIA EN CONSIGNACION P. COMPRA": {}, 
-                        "MERCANCIA VENDIDAS EN TRANSITO": {}
-                    }
-                }
-            }, 
-            "root_type": "Asset"
-        }, 
-        "GASTOS": {
-            "GASTOS OPERATIVOS": {
-                "DEPRECIACION Y AMORTIZACION": {
-                    "AMORTIZACION": {
-                        "SEGUROS": {}
-                    }, 
-                    "DEPRECIACION": {
-                        "INMUEBLES": {}, 
-                        "LICENCIA Y SOFTWARE": {}, 
-                        "MAQUINARIAS Y EQUIPOS": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "MEJORAS A PROPIEDAD": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "MUEBLES Y ENSERES": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "VEHICULOS": {
-                            "account_type": "Depreciation"
-                        }, 
-                        "account_type": "Depreciation"
-                    }
-                }, 
-                "GASTOS COMERCIALIZACION": {
-                    "GASTOS DE DISTRIBUCION": {
-                        "ACTIVIDADES REGIONALES": {}, 
-                        "CUENTAS INCOBRABLES NACIONALES": {}, 
-                        "DISTRIBUCION Y REPARTO LOCALES": {}, 
-                        "EVENTOS ESPECIALES": {}, 
-                        "MATERIALES PROMOCIONALES": {}, 
-                        "MEDIOS": {}, 
-                        "PATENTE INDUSTRIA Y COMERCIO 1": {}, 
-                        "PRODUCCION MATERIAL P.O.P.": {}, 
-                        "PROMOCIONES": {}, 
-                        "PUBLICIDAD 1": {}, 
-                        "TRANSPORTE Y FLETES": {}
-                    }
-                }, 
-                "GASTOS DE PERSONAL": {
-                    "GASTOS PERSONAL": {
-                        "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {}, 
-                        "BENEFICIOS AYUDAS ESCOLARES": {}, 
-                        "BENEFICIOS BECAS": {}, 
-                        "BENEFICIOS COMEDOR": {}, 
-                        "BENEFICIOS SERVICIOS MEDICOS": {}, 
-                        "BENEFICIOS UNIFORMES": {}, 
-                        "BONIFICACION UNICA ESPECIAL 1": {}, 
-                        "BONO VACACIONAL": {}, 
-                        "COMISION AL PERSONAL": {}, 
-                        "CONTRIBUCIONES": {}, 
-                        "GASTOS PERSONAL CONTRATADO": {}, 
-                        "GASTOS PERSONAL TRANSFERIDOSR": {}, 
-                        "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {}, 
-                        "HORAS EXTRAORDINARIAS": {}, 
-                        "HORAS EXTRAS": {}, 
-                        "INTERESES S/PRESTACIONES SOCIALES 2": {}, 
-                        "PRESTACIONES SOCIALES 1": {}, 
-                        "PRIMA POR RENDIMIENTO": {}, 
-                        "PROGRAMA DE ALIMENTACION EMPLEADOS": {}, 
-                        "SUELDOS DIRECTIVOS": {}, 
-                        "SUELDOS EMPLEADOS": {}, 
-                        "TRANSPORTE Y ALIMENTACION": {}, 
-                        "UTILIDADES 2": {}, 
-                        "VACACIONES 2": {}, 
-                        "VIATICOS Y GASTOS DE REPRESENTACION": {}
-                    }
-                }, 
-                "GASTOS GENERALES": {
-                    "GASTOS GENERALES 1": {
-                        "AGUA POTABLE Y REFRIGERIO": {}, 
-                        "AJUSTE DE INVENTARIOS DONADOS": {
-                            "account_type": "Stock Adjustment"
-                        }, 
-                        "AJUSTE DE INVENTARIOS OBSOLETOS": {
-                            "account_type": "Stock Adjustment"
-                        }, 
-                        "ARRENDAMIENTO": {}, 
-                        "ARTICULOS DE OFICINA": {}, 
-                        "ASEO URBANO": {}, 
-                        "ASEO Y LIMPIEZA": {}, 
-                        "ASIMILABLES A SALARIOS": {}, 
-                        "AVERIAS-PRODUCTOS": {}, 
-                        "BONIFICACION UNICA ESPECIAL": {}, 
-                        "COMBUSTIBLES": {}, 
-                        "COMIDAS, VIAJES Y TRASLADOS": {}, 
-                        "CONDOMINIOS 1": {}, 
-                        "CONVENSION  DE COMERCIALIZACION": {}, 
-                        "DERECHO DE FRENTE": {}, 
-                        "ENERGIA ELECTRICA": {}, 
-                        "EQUIPOS Y EVENTOS DEPORTIVOS": {}, 
-                        "ESTACIONAMINETO": {}, 
-                        "FLETES Y TRANSPORTES": {}, 
-                        "GASTOS DE ISR ": {}, 
-                        "GASTOS DE REPRESENTACION": {}, 
-                        "GASTOS DE SISTEMAS": {}, 
-                        "HONORARIOS PROFESIONALES": {}, 
-                        "HOSPEDAJE": {}, 
-                        "MANTENIMIENTO DE VEHICULOS": {}, 
-                        "MANTENIMIENTOS": {}, 
-                        "OTROS GASTOS": {}, 
-                        "PALERIA Y FOTOCOPIADO": {}, 
-                        "PARTIDAS NO DEDUCIBLES": {}, 
-                        "PASAJE EXTERIOR NO DEDUCIBLE": {}, 
-                        "PASAJES LOCALES Y EXT.DEDUCIBLES": {}, 
-                        "REMANENTES DISTRIBUIBLES": {}, 
-                        "REPARACIONES": {}, 
-                        "REPAROS": {}, 
-                        "SEGUROS 1": {}, 
-                        "SERVICIOS CONTRATADOS A TERCEROS": {}, 
-                        "SERVICIOS DE PUBLICIDAD": {}, 
-                        "SERVICIOS PUBLICOS": {}, 
-                        "SUMINISTROS DE EQUIPOS DE OFICINA": {}, 
-                        "TELEFONOS Y TELECOMUNICACIONES": {}, 
-                        "TRAMITES DE SOLVENCIAS": {}, 
-                        "TRAMITES LEGALES": {}, 
-                        "UTILES DE LIMPIEZA": {}, 
-                        "VIATICOS DEDUCIBLES": {}, 
-                        "VIATICOS NO DEDUCIBLES": {}
-                    }
-                }
-            }, 
-            "root_type": "Expense"
-        }, 
-        "INGRESOS": {
-            "INGRESOS OPERACIONALES": {
-                "INGRESOS OPERACIONALES 1": {
-                    "DESCUENTOS Y DEVOLUCION EN VENTAS": {
-                        "DESCUENTOS EN VENTAS": {}, 
-                        "DEVOLUCIONES EN VENTAS": {}
-                    }, 
-                    "INGRESOS POR SERVICIOS": {
-                        "INGRESOS POR SERVICIOS 1": {}
-                    }, 
-                    "VENTAS": {
-                        "VENTAS EXPORTACION": {}, 
-                        "VENTAS INMUEBLES": {}, 
-                        "VENTAS NACIONALES": {}, 
-                        "VENTAS NACIONALES AL DETAL": {}
-                    }
-                }
-            }, 
-            "root_type": "Income"
-        }, 
-        "OTROS INGRESOS (EGRESOS)": {
-            "EGRESOS": {
-                "GASTOS FINANCIEROS": {
-                    "EGRESOS NO GRAVABLES": {
-                        "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
-                    }, 
-                    "GASTOS FINANCIEROS 1": {
-                        "COMISIONES TICKET DE ALIMENTACION": {}, 
-                        "COMISIONES Y GASTOS BANCARIOS": {}, 
-                        "INTERESES BANCOS NACIONALES": {}, 
-                        "INTERESES POR FINANCIAMIENTOS": {}, 
-                        "OTROS EGRESOS": {}
-                    }, 
-                    "OTROS EGRESOS 1": {
-                        "AJUSTE DE A\u00d1OS ANTERIORES": {}, 
-                        "FLUCTUACION CAMBIARIA NO REALIZADAS": {}, 
-                        "INTERESES S/PRESTACIONES SOCIALES 1": {}, 
-                        "PERDIDA POR ROBO DE INVENTARIO": {}, 
-                        "PERDIDAS EN DIFERENCIAL CAMBIARIO": {}, 
-                        "PERDIDAS EN INVERSIONES DE BONOS P.": {}, 
-                        "PERDIDAS EN VENTAS ACTIVOS FIJOS": {}, 
-                        "PERDIDAS EN VENTAS DE INVERSIONES": {}
-                    }
-                }
-            }, 
-            "OTROS INGRESOS": {
-                "OTROS INGRESOS 1": {
-                    "INGRESOS FINANCIEROS": {
-                        "INTERESES DE BANCOS EXTRANJEROS": {}, 
-                        "INTERESES DE BANCOS NACIONALES": {}, 
-                        "OTROS INGRESOS FINANCIEROS": {}
-                    }, 
-                    "OTROS INGRESOS 2": {
-                        "GANANCIAS EN DIFERENCIAL CAMBIARIO": {}, 
-                        "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {}, 
-                        "GANANCIAS EN VENTAS DE INVERSIONES": {}, 
-                        "INTERESES VARIOS": {}, 
-                        "OTROS INGRESOS 3": {}
-                    }
-                }
-            }, 
-            "root_type": "Income"
-        }, 
-        "PASIVO": {
-            " Stock recibidas, pero no facturada": {
-                "account_type": "Stock Received But Not Billed"
-            }, 
-            "OTROS PASIVOS A CORTO PLAZO": {
-                "OTROS PASIVOS A CORTO PLAZO 1": {
-                    "IMPUESTOS POR PAGAR": {
-                        "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {}, 
-                        "10% ISR RETENIDO ARRENDAMIENTO": {}, 
-                        "10% ISR RETENIDO HONORARIOS": {}, 
-                        "10.67%  IVA RETENIDO ARRENDAMIENTO": {}, 
-                        "10.67%  IVA RETENIDO HONORARIOS": {}, 
-                        "4% IVA RETENIDO FLETES": {}, 
-                        "ISR RETENIDO ASIMILABLES": {}, 
-                        "ISR RETENIDO SALARIOS": {}, 
-                        "PASIVOS A  CORTO PLAZO": {}
-                    }, 
-                    "IVA TRASLADADO": {
-                        "IVA POR TRASLADAR o COBRADO": {}
-                    }
-                }
-            }, 
-            "PASIVO A CORTO PLAZO": {
-                "ACUMULACIONES LABORALES": {
-                    "APORTES EMPLEADOS": {
-                        "APORTES EMPLEADOS 1": {}, 
-                        "FONDO DE AHORRO": {}, 
-                        "FONDO FIDEICOMISO": {}
-                    }
-                }, 
-                "DIVIDENDO POR PAGAR": {
-                    "DIVIDENDO POR PAGAR 1": {
-                        "DIVDENDO POR COBRAR NO COBRADOS": {}, 
-                        "DIVIDENDO POR PAGAR VIGENTES": {}
-                    }
-                }, 
-                "DOCUMENTOS Y CUENTAS POR PAGAR": {
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, 
-                    "CUENTAS POR PAGAR ACCIONISTAS": {
-                        "CUENTAS POR PAGAR SOCIOS": {
-                            "account_type": "Payable"
-                        }, 
-                        "account_type": "Payable"
-                    }, 
-                    "PROVEEDORES EXTRANJEROS": {}, 
-                    "PROVEEDORES OCASIONALES": {
-                        "CUENTAS POR PAGAR PROVEEDORES": {
-                            "account_type": "Payable"
-                        }, 
-                        "OTRAS CUENTAS POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "TARJETA DE CREDITO X": {
-                            "account_type": "Payable"
-                        }, 
-                        "account_type": "Payable"
-                    }, 
-                    "account_type": "Payable"
-                }, 
-                "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
-                    "CONTRIBUCIONES PATRONAL": {
-                        "APORTE EMPRESA": {}
-                    }, 
-                    "OTRAS ACUMULACIONES": {
-                        "ADELANTO DE CLIENTES": {}, 
-                        "ALQUILERES": {}, 
-                        "BONIFICACION ACCIDENTAL UNICA": {}, 
-                        "COMISIONES": {}, 
-                        "CONDOMINIOS": {}, 
-                        "CONVESION DE COMERCIALIZACION": {}, 
-                        "IMPUESTOS MUNICIPALES POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "IMPUESTOS POR PAGAR 1": {
-                            "account_type": "Tax"
-                        }, 
-                        "INTERESES S/PRESTACIONES SOCIALES": {}, 
-                        "NOMINA POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "PATENTE INDUSTRIA Y COMERCIO": {}, 
-                        "POLIZA DE SEGURO POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "PRESTACIONES SOCIALES": {}, 
-                        "PRIMA POR EFECIENCIA": {}, 
-                        "PROGRAMA DE ALIMENTACION": {}, 
-                        "PUBLICIDAD Y PROPAGANDA": {}, 
-                        "TARJETA CORPORATIVA": {}, 
-                        "UTILIDADES": {}, 
-                        "VACACIONES": {}
-                    }, 
-                    "RETENCIONES E IMPUESTOS POR PAGAR": {
-                        "IVA  DEBITO FISCAL": {}, 
-                        "RETENCIONES ISR  EMPLEADOS": {}, 
-                        "RETENCIONES ISR  PROVEEDORES": {}
-                    }, 
-                    "RETENCIONES VARIAS": {
-                        "EMBARGO DE SUELDO": {}, 
-                        "PRESTAMOS SOBRE FIDEICOMISO": {}, 
-                        "SINDICATOS": {}
-                    }
-                }, 
-                "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
-                    "ISR  ACUMULADOS GASTOS": {
-                        "DECLARACION ESTIMADAS": {}, 
-                        "ISR  ACUMULADOS GASTOS 1": {}, 
-                        "RAR AJUSTE INICIAL POR INFLACION": {}
-                    }
-                }, 
-                "PASIVOS FINACIEROS A CORTO PLAZO": {
-                    "PASIVOS FINANCIEROS A CORTO PLAZO": {
-                        "BANCO X": {}
-                    }
-                }, 
-                "RESERVAS": {
-                    "RESERVAS 1": {
-                        "RESERVAS FINANCIERAS": {}, 
-                        "RESERVAS FISCALES": {}, 
-                        "RESERVAS OPERATIVAS": {}
-                    }
-                }
-            }, 
-            "PASIVO A LARGO PLAZO": {
-                "ACUMULACIONES PARA INDEMNIZ. LABORALES": {
-                    "ACUMULACIONES PARA INDEMNIZ.LABORALES": {
-                        "INDEMNIZACIONES DOBLES": {}, 
-                        "INDEMNIZACIONES SENCILLAS": {}
-                    }
-                }, 
-                "OTROS PASIVOS A LARGO PLAZO": {
-                    "OTROS PASIVOS A LARGO PLAZO 1": {
-                        "OTROS PASIVOS A LARGO PLAZO 2": {}
-                    }
-                }, 
-                "PASIVOS FINANCIEROS A LARGO PLAZO": {
-                    "PASIVOS FINANCIEROS A LARGO PLAZO 1": {
-                        "PASIVOS FINANCIEROS A LARGO PLAZO 2": {}
-                    }
-                }, 
-                "PASIVOS INTERCOMPA\u00d1IAS": {
-                    "PASIVOS INTERCOMPA\u00d1IAS 1": {
-                        "PASIVOS INTERCOMPA\u00d1IAS 2": {}
-                    }
-                }
-            }, 
-            "root_type": "Liability"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_catalogo_de_cuentas.json

@@ -1,494 +0,0 @@
-{
-    "country_code": "ni", 
-    "name": "Nicaragua - Catalogo de Cuentas", 
-    "tree": {
-        "Activo": {
-            "Activo Corriente": {
-                "Activos Financieros Realizables a Corto Plazo": {
-                    "Bonos y Acciones Disponibles para la Venta": {}, 
-                    "Certificados Bancarios": {}, 
-                    "Inversiones a Corto Plazo": {}, 
-                    "Otros Valores Negociables a Corto Plazo": {}
-                }, 
-                "Cuentas y Documentos por Cobrar a Clientes": {
-                    "Cuentas por Cobrar Moneda Extrangera": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Cuentas por Cobrar Moneda Nacional": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Cuentas por Cobrar por Exportaciones": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Documentos por Cobrar Moneda Extrangera": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Documentos por Cobrar Moneda Nacional": {
-                        "account_type": "Receivable"
-                    }, 
-                    "Estimacion para Cuentas Incobrables": {}
-                }, 
-                "Efectivo en Caja y Bancos": {
-                    "Caja": {
-                        "Caja Chica Moneda Extrangera": {
-                            "account_type": "Cash"
-                        }, 
-                        "Caja Chica Moneda Nacional": {
-                            "account_type": "Cash"
-                        }, 
-                        "Caja General Moneda Extrangera": {
-                            "account_type": "Cash"
-                        }, 
-                        "Caja General Moneda Nacional": {
-                            "account_type": "Cash"
-                        }, 
-                        "Fondos por Depositar": {
-                            "account_type": "Cash"
-                        }
-                    }, 
-                    "Cuentas Bancarias": {
-                        "Cuenta Corriente Moneda Extrangera": {
-                            "account_type": "Bank"
-                        }, 
-                        "Cuenta Corriente Moneda Nacional": {
-                            "account_type": "Bank"
-                        }, 
-                        "account_type": "Bank"
-                    }, 
-                    "Otros Equivalentes a Efectivo": {
-                        "account_type": "Cash", 
-                        "is_group": 1
-                    }
-                }, 
-                "Impuestos Acreditables": {
-                    "Anticipos de IR o Pago Minimo Definitivo": {}, 
-                    "Impuesto a Valor Agregado Acreditable": {
-                        "Acreditacion Proporcional": {}, 
-                        "IVA Acreditable por Compra de Bienes": {
-                            "account_type": "Tax"
-                        }, 
-                        "IVA Acreditable por Importaciones": {
-                            "account_type": "Tax"
-                        }, 
-                        "IVA Acreditable por Prestacion de Servicios y Uso y Goce de Bienes": {
-                            "account_type": "Tax"
-                        }
-                    }, 
-                    "Retenciones Definitivas Sobre Rentas o Ganancias de Capital": {}, 
-                    "Retenciones a Cuenta de IMI Acreditables": {}, 
-                    "Retenciones a Cuenta de IR Acreditables": {
-                        "Retencion Operaciones Targeta Debito/Credito 1.5%": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion por V/Bienes o P/Servicios 2%": {
-                            "account_type": "Tax"
-                        }
-                    }
-                }, 
-                "Inventarios": {
-                    "Ajuste de Inventarios": {
-                        "account_type": "Stock Adjustment"
-                    }, 
-                    "Todos los Almacenes": {
-                        "account_type": "Stock", 
-                        "is_group": 1
-                    }, 
-                    "account_type": "Stock"
-                }, 
-                "Otras Cuentas por Cobrar": {
-                    "account_type": "Receivable", 
-                    "is_group": 1
-                }
-            }, 
-            "Activo no Corriente": {
-                "Activo por Impuestos Diferidos": {
-                    "is_group": 1
-                }, 
-                "Activos Intangibles": {
-                    "Amortizacion de Activos Intangibles": {
-                        "is_group": 1
-                    }, 
-                    "Concesiones": {
-                        "is_group": 1
-                    }, 
-                    "Derechos de Autor": {
-                        "is_group": 1
-                    }, 
-                    "Deterioro de Valor de Activos Intangibles": {}, 
-                    "Gastos de investigacion": {
-                        "is_group": 1
-                    }, 
-                    "Licencias": {
-                        "is_group": 1
-                    }, 
-                    "Marcas Registradas": {
-                        "is_group": 1
-                    }, 
-                    "Patentes": {
-                        "is_group": 1
-                    }
-                }, 
-                "Amortizables": {
-                    "Amortizacion de Activos Amortizables": {}, 
-                    "Deterioro de Valaor de Activos Amortizables": {}, 
-                    "Gastos Pre Operativos": {
-                        "account_type": "Expenses Included In Valuation"
-                    }, 
-                    "Gastos de Consitucion": {
-                        "account_type": "Expenses Included In Valuation"
-                    }, 
-                    "Mejoras en Bienes Arrendados": {
-                        "is_group": 1
-                    }
-                }, 
-                "Bienes en Arrendamiento Financiero": {
-                    "Equipos y Maquinaria en Arrendamiento": {}, 
-                    "Locales y Edificios en Arrendamiento": {}
-                }, 
-                "Cuentas por Cobrar a Largo Plazo": {
-                    "Creditos a Largo Plazo": {
-                        "is_group": 1
-                    }
-                }, 
-                "Inversiones Permanentes": {
-                    "Inversiones Permanentes 1": {
-                        "account_type": "Fixed Asset", 
-                        "is_group": 1
-                    }, 
-                    "Negocios Conjuntos": {
-                        "account_type": "Fixed Asset", 
-                        "is_group": 1
-                    }
-                }, 
-                "Inversiones a Largo Plazo": {
-                    "Depositos Bancarios a Plazo": {
-                        "is_group": 1
-                    }, 
-                    "Intereses percibidos por adelantado": {
-                        "is_group": 1
-                    }, 
-                    "Titulos y Acciones": {
-                        "is_group": 1
-                    }
-                }, 
-                "Propiedad Planta y Equipo": {
-                    "Almacenes": {}, 
-                    "Depresiacion Acumulada": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "Edificios": {}, 
-                    "Equipo de Computo": {}, 
-                    "Maquinaria Industrial": {}, 
-                    "Mobiliario y Equipo de Oficinas": {}, 
-                    "Otra Bienes Mobiliarios": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Otros Activos Inmobiliarios": {}, 
-                    "Parque Vehicular": {}, 
-                    "Terrenos": {}, 
-                    "account_type": "Fixed Asset"
-                }
-            }, 
-            "root_type": "Asset"
-        }, 
-        "Capital y Patrimonio": {
-            "Aporte de Socios": {
-                "Capital": {
-                    "Capital Social Pagado": {
-                        "account_type": "Equity"
-                    }, 
-                    "Capital Social no Pagado": {
-                        "account_type": "Equity"
-                    }
-                }
-            }, 
-            "Donaciones": {
-                "is_group": 1
-            }, 
-            "Ganancias Acumuladas": {
-                "Reservas": {
-                    "Reservas Legales": {
-                        "account_type": "Equity"
-                    }, 
-                    "Reservas Voluntarias": {
-                        "account_type": "Equity"
-                    }
-                }, 
-                "Resultados": {
-                    "Ajustes a Periodos Anteriores": {
-                        "account_type": "Equity"
-                    }, 
-                    "Resultado del ejercicio": {
-                        "account_type": "Equity"
-                    }, 
-                    "Resultados Acumulados": {
-                        "account_type": "Equity"
-                    }
-                }
-            }, 
-            "root_type": "Equity"
-        }, 
-        "Costos y Gastos": {
-            "Costo de Venta": {
-                "Costo de Bienes": {
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "Costo de Produccion": {
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "Costo de Servicios": {
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "account_type": "Cost of Goods Sold"
-            }, 
-            "Costos y Gastos No Deducibles": {}, 
-            "Gastopor Depreciacion": {
-                "account_type": "Depreciation"
-            }, 
-            "Gastos de Administracion": {
-                "Alquileres": {}, 
-                "Amortizaciones": {}, 
-                "Ayuda a Empleados": {}, 
-                "Capacitacion al Personal": {}, 
-                "Combustible": {}, 
-                "Cuentas Incobrables": {}, 
-                "Donaciones 1": {}, 
-                "Fletes y Correos": {}, 
-                "Gastos Varios": {}, 
-                "IVA Proporcional no Acreditado": {}, 
-                "Impuesto Municipal": {}, 
-                "Inatec": {}, 
-                "Indemnizacion": {}, 
-                "Mantenimiento y Reparaciones": {}, 
-                "Matricula": {}, 
-                "Papeleria": {}, 
-                "Recoleccion de Basura": {}, 
-                "Representacion": {}, 
-                "Seguros": {}, 
-                "Servicios Basicos": {
-                    "Agua Potable": {}, 
-                    "Celular": {}, 
-                    "Costos por Servicios WEB": {}, 
-                    "Energia Electrica": {}, 
-                    "Internet": {}, 
-                    "Telefono Fijo": {}
-                }, 
-                "Uniformes": {}, 
-                "Vigilancia": {}
-            }, 
-            "Gastos de Ventas": {
-                "Fletes": {}, 
-                "Mercadeo": {}, 
-                "Muestras Gratis": {}, 
-                "Promociones": {}, 
-                "Publicidad": {}, 
-                "Regalosa Clientes": {}
-            }, 
-            "Gastos por Salarios y Otras Compensaciones": {}, 
-            "Gastos por Servicios Profesionales y Tecnicos": {}, 
-            "Impuesto por Rentas y Ganancias de Capital": {}, 
-            "Impuesto sobre la Rentade Activividades Economicas": {}, 
-            "Otros Gastos": {
-                "Certificacion de Cheques y Chequeras": {}, 
-                "Perdida Cambiario": {}, 
-                "P\u00e9rdida en Venta de Activo Fijo": {
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "Siniestros": {}
-            }, 
-            "root_type": "Expense"
-        }, 
-        "Ingresos": {
-            "Ingresos no Grabables": {
-                "Ingreso por Rentas y Ganacias de Capital sujetas a Retencion Definitiva": {}, 
-                "Interes Bancarios": {}, 
-                "Otros Ingresos no Grabables": {}
-            }, 
-            "Otros Ingresos Grabables": {
-                "Ganacia Cambiaria": {}, 
-                "Otros Ingresos Grabables 1": {}, 
-                "Sobrante en Arqueo de Caja": {}
-            }, 
-            "Ventas": {
-                "Venta de Bienes o Prestacion de Servicios Exentos": {}, 
-                "Venta de Bienes o Prestacion de Servicios Exonerados": {}, 
-                "Venta de Bienes o Prestacion de Servicios Grabados": {}, 
-                "Venta por Exportaciones": {}
-            }, 
-            "root_type": "Income"
-        }, 
-        "Pasivo": {
-            "Obligaciones por Arrendamiento Financiero a Largo Plazo": {
-                "is_group": 1
-            }, 
-            "Pasivo Corriente": {
-                "Anticipos de Clientes": {}, 
-                "Cuentas por Pagar Proveedores": {
-                    "Bienes Adquiridos no Pagados": {
-                        "account_type": "Stock Received But Not Billed"
-                    }, 
-                    "Cuentas por Pagar Moneda Extrangera": {
-                        "account_type": "Payable"
-                    }, 
-                    "Cuentas por Pagar Moneda Nacional": {
-                        "account_type": "Payable"
-                    }, 
-                    "Cuentas por Pagar por Importaciones": {
-                        "account_type": "Payable"
-                    }, 
-                    "Documentos por Pagar Moneda Extrangera": {
-                        "account_type": "Payable"
-                    }, 
-                    "Documentos por Pagar Moneda Nacional": {
-                        "account_type": "Payable"
-                    }
-                }, 
-                "Gastos por Pagar": {
-                    "Prestaciones Sociales": {
-                        "is_group": 1
-                    }, 
-                    "Salarios por Pagar": {}, 
-                    "Servicios Basicos 1": {
-                        "is_group": 1
-                    }
-                }, 
-                "Impuestos por Pagar": {
-                    "Impuesto al Valor Agregado por Pagar": {
-                        "account_type": "Tax"
-                    }, 
-                    "Impuesto sobre la Renta por Actividades Economicas": {
-                        "account_type": "Tax"
-                    }, 
-                    "Impuestos Municipales": {
-                        "Impuesto Municipal Sobre Ingresos": {
-                            "account_type": "Tax"
-                        }, 
-                        "Matricula Municipal": {
-                            "account_type": "Tax"
-                        }, 
-                        "Recoleccion Basura": {
-                            "account_type": "Tax"
-                        }
-                    }
-                }, 
-                "Otras Cuentas por Pagar": {
-                    "is_group": 1
-                }, 
-                "Pasivos Financieros a Corto Plazo": {
-                    "Otras Deudas Bancarias": {
-                        "is_group": 1
-                    }, 
-                    "Prestamos por Pagar a Corto Plazo": {
-                        "is_group": 1
-                    }, 
-                    "Sobregiros Bancarios": {
-                        "is_group": 1
-                    }
-                }, 
-                "Provisiones por Pagar": {
-                    "Pasivos Laborales": {
-                        "Aguinaldo por Pagar": {}, 
-                        "Indemnizacion Laboral": {}
-                    }, 
-                    "Reclamos por Pagar": {}, 
-                    "Responsabilidad frente a terceros": {}
-                }, 
-                "Retenciones por Pagar": {
-                    "Rentas de Actividades Economicas": {
-                        "Otras Retenciones 10%": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion 10% Servicios Profesionales": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion 2% por C/Bienes o P/Servicios": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion 3% compra Bienes Agropecuarios": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion 5% compra Madera en Rollo": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 1.5% Actividades Economicas No Residentes": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 10% Actividades Economicas No Residentes": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 15% Actividades Economicas No Residentes": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 3% Actividades Economicas No Residentes": {
-                            "account_type": "Tax"
-                        }
-                    }, 
-                    "Rentas del Trabajo": {
-                        "Retencion Definitiva 10% por Rentas del Trabajo - Indemnizacion Adicional": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 12.5% por Rentas del Trabajo - Dietas": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 15% por Rentas del Trabajo - No Residentes": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Rentas del Trabajo Tarifa Progresiva": {
-                            "account_type": "Tax"
-                        }
-                    }, 
-                    "Rentas y Ganancias de Capital": {
-                        "Retencion Definitiva 0.25% Transacciones Bursatiles": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 1% Transacciones Bursatiles": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 1.5% Transacciones Bursatiles": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 10% por Ganancia de Capital": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 2% Transacciones Bursatiles": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Definitiva 5% por Rentas de Capital": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Defintiva 10% por Rentas de Capital": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retencion Defintiva 15% por Rentas de Capital": {
-                            "account_type": "Tax"
-                        }, 
-                        "Retenciones Defintiva 5% Fondos de Inversion": {
-                            "account_type": "Tax"
-                        }
-                    }, 
-                    "Retencion 17% Operaciones con Paraisos Fiscales": {
-                        "account_type": "Tax"
-                    }
-                }
-            }, 
-            "Pasivo No Corriente": {
-                "Cuentas por Pagar a Largo Plaso": {
-                    "is_group": 1
-                }, 
-                "Otras Cuentas por Pagar a Largo Plazo": {
-                    "is_group": 1
-                }, 
-                "Otros Pasivos Financieros a Largo Plaso": {
-                    "is_group": 1
-                }, 
-                "Prestamos a Largo Plazo": {
-                    "is_group": 1
-                }
-            }, 
-            "Pasivo por Impuestos Diferidos": {
-                "is_group": 1
-            }, 
-            "root_type": "Liability"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/nl_grootboekschema.json

@@ -1,693 +0,0 @@
-{
-    "country_code": "nl", 
-    "name": "Netherlands - Grootboekschema", 
-    "tree": {
-        "FABRIKAGEREKENINGEN": {
-			"is_group": 1,
-            "root_type": "Expense"
-        }, 
-        "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
-            "Bank": {
-                "RABO Bank": {
-                    "account_type": "Bank"
-                }, 
-                "account_type": "Bank"
-            }, 
-            "KORTLOPENDE SCHULDEN": {
-                "Af te dragen Btw-verlegd": {
-                    "account_type": "Tax"
-                }, 
-                "Afdracht loonheffing": {}, 
-                "Btw af te dragen hoog": {
-                    "account_type": "Tax"
-                }, 
-                "Btw af te dragen laag": {
-                    "account_type": "Tax"
-                }, 
-                "Btw af te dragen overig": {
-                    "account_type": "Tax"
-                }, 
-                "Btw oude jaren": {
-                    "account_type": "Tax"
-                }, 
-                "Btw te vorderen hoog": {
-                    "account_type": "Tax"
-                }, 
-                "Btw te vorderen laag": {
-                    "account_type": "Tax"
-                }, 
-                "Btw te vorderen overig": {
-                    "account_type": "Tax"
-                }, 
-                "Btw-afdracht": {
-                    "account_type": "Tax"
-                }, 
-                "Crediteuren": {
-                    "account_type": "Payable"
-                }, 
-                "Dividend": {}, 
-                "Dividendbelasting": {}, 
-                "Energiekosten 1": {}, 
-                "Investeringsaftrek": {}, 
-                "Loonheffing": {}, 
-                "Overige te betalen posten": {}, 
-                "Pensioenpremies 1": {}, 
-                "Premie WIR": {}, 
-                "Rekening-courant inkoopvereniging": {}, 
-                "Rente": {}, 
-                "Sociale lasten 1": {}, 
-                "Stock Recieved niet gefactureerd": {
-                    "account_type": "Stock Received But Not Billed"
-                }, 
-                "Tanti\u00e8mes 1": {}, 
-                "Te vorderen Btw-verlegd": {
-                    "account_type": "Tax"
-                }, 
-                "Telefoon/telefax 1": {}, 
-                "Termijnen onderh. werk": {}, 
-                "Vakantiedagen": {}, 
-                "Vakantiegeld 1": {}, 
-                "Vakantiezegels": {}, 
-                "Vennootschapsbelasting": {}, 
-                "Vooruit ontvangen bedr.": {}
-            }, 
-            "LIQUIDE MIDDELEN": {
-                "ABN-AMRO bank": {}, 
-                "Bankbetaalkaarten": {}, 
-                "Effecten": {}, 
-                "Girobetaalkaarten": {}, 
-                "Kas": {
-                    "account_type": "Cash"
-                }, 
-                "Kas  valuta": {
-                    "account_type": "Cash"
-                }, 
-                "Kleine kas": {
-                    "account_type": "Cash"
-                }, 
-                "Kruisposten": {}, 
-                "Postbank": {
-                    "account_type": "Cash"
-                }, 
-                "account_type": "Cash"
-            }, 
-            "VORDERINGEN": {
-                "Debiteuren": {
-                    "account_type": "Receivable"
-                }, 
-                "Dubieuze debiteuren": {}, 
-                "Overige vorderingen": {}, 
-                "Rekening-courant directie 1": {}, 
-                "Te ontvangen ziekengeld": {}, 
-                "Voorschotten personeel": {}, 
-                "Vooruitbetaalde kosten": {}, 
-                "Voorziening dubieuze debiteuren": {}
-            }, 
-            "root_type": "Asset"
-        }, 
-        "INDIRECTE KOSTEN": {
-			"is_group": 1,
-            "root_type": "Expense"
-        }, 
-        "KOSTENREKENINGEN": {
-            "AFSCHRIJVINGEN": {
-                "Aanhangwagens": {}, 
-                "Aankoopkosten": {}, 
-                "Aanloopkosten": {}, 
-                "Auteursrechten": {}, 
-                "Bedrijfsgebouwen": {}, 
-                "Bedrijfsinventaris": {
-                    "account_type": "Depreciation"
-                }, 
-                "Drankvergunningen": {}, 
-                "Fabrieksinventaris": {
-                    "account_type": "Depreciation"
-                }, 
-                "Gebouwen": {}, 
-                "Gereedschappen": {}, 
-                "Goodwill": {}, 
-                "Grondverbetering": {}, 
-                "Heftrucks": {}, 
-                "Kantine-inventaris": {}, 
-                "Kantoorinventaris": {
-                    "account_type": "Depreciation"
-                }, 
-                "Kantoormachines": {}, 
-                "Licenties": {}, 
-                "Machines 1": {}, 
-                "Magazijninventaris": {}, 
-                "Octrooien": {}, 
-                "Ontwikkelingskosten": {}, 
-                "Pachtersinvestering": {}, 
-                "Parkeerplaats": {}, 
-                "Personenauto's": {
-                    "account_type": "Depreciation"
-                }, 
-                "Rijwielen en bromfietsen": {}, 
-                "Tonnagevergunningen": {}, 
-                "Verbouwingen": {}, 
-                "Vergunningen": {}, 
-                "Voorraadverschillen": {}, 
-                "Vrachtauto's": {}, 
-                "Winkels": {}, 
-                "Woon-winkelhuis": {}, 
-                "account_type": "Depreciation"
-            }, 
-            "ALGEMENE KOSTEN": {
-                "Accountantskosten": {}, 
-                "Advieskosten": {}, 
-                "Assuranties 1": {}, 
-                "Bankkosten": {}, 
-                "Juridische kosten": {}, 
-                "Overige algemene kosten": {}, 
-                "Toev. Ass. eigen risico": {}
-            }, 
-            "BEDRIJFSKOSTEN": {
-                "Assuranties 2": {}, 
-                "Energie (krachtstroom)": {}, 
-                "Gereedschappen 1": {}, 
-                "Hulpmaterialen 1": {}, 
-                "Huur inventaris": {}, 
-                "Huur machines": {}, 
-                "Leasing invent.operational": {}, 
-                "Leasing mach. operational": {}, 
-                "Onderhoud inventaris": {}, 
-                "Onderhoud machines": {}, 
-                "Ophalen/vervoer afval": {}, 
-                "Overige bedrijfskosten": {}
-            }, 
-            "FINANCIERINGSKOSTEN 1": {
-                "Overige rentebaten": {}, 
-                "Overige rentelasten": {}, 
-                "Rente bankkrediet": {}, 
-                "Rente huurkoopcontracten": {}, 
-                "Rente hypotheek": {}, 
-                "Rente leasecontracten": {}, 
-                "Rente lening o/g": {}, 
-                "Rente lening u/g": {}
-            }, 
-            "HUISVESTINGSKOSTEN": {
-                "Assurantie onroerend goed": {}, 
-                "Belastingen onr. Goed": {}, 
-                "Energiekosten": {}, 
-                "Groot onderhoud onr. Goed": {}, 
-                "Huur": {}, 
-                "Huurwaarde woongedeelte": {}, 
-                "Onderhoud onroerend goed": {}, 
-                "Ontvangen huren": {}, 
-                "Overige huisvestingskosten": {}, 
-                "Pacht": {}, 
-                "Schoonmaakkosten": {}, 
-                "Toevoeging egalisatieres. Groot onderhoud": {}
-            }, 
-            "KANTOORKOSTEN": {
-                "Administratiekosten": {}, 
-                "Contributies/abonnementen": {}, 
-                "Huur kantoorapparatuur": {}, 
-                "Internetaansluiting": {}, 
-                "Kantoorbenodigdh./drukw.": {}, 
-                "Onderhoud kantoorinvent.": {}, 
-                "Overige kantoorkosten": {}, 
-                "Porti": {}, 
-                "Telefoon/telefax": {}
-            }, 
-            "OVERIGE BATEN EN LASTEN": {
-                "Betaalde schadevergoed.": {}, 
-                "Boekverlies vaste activa": {}, 
-                "Boekwinst van vaste activa": {}, 
-                "K.O. regeling OB": {}, 
-                "Kasverschillen": {}, 
-                "Kosten loonbelasting": {}, 
-                "Kosten omzetbelasting": {}, 
-                "Nadelige koersverschillen": {}, 
-                "Naheffing bedrijfsver.": {}, 
-                "Ontvangen schadevergoed.": {}, 
-                "Overige baten": {}, 
-                "Overige lasten": {}, 
-                "Voordelige koersverschil.": {}
-            }, 
-            "PERSONEELSKOSTEN": {
-                "Autokostenvergoeding": {}, 
-                "Bedrijfskleding": {}, 
-                "Belastingvrije uitkeringen": {}, 
-                "Bijzondere beloningen": {}, 
-                "Congressen, seminars en symposia": {}, 
-                "Gereedschapsgeld": {}, 
-                "Geschenken personeel": {}, 
-                "Gratificaties": {}, 
-                "Inhouding pensioenpremies": {}, 
-                "Inhouding sociale lasten": {}, 
-                "Kantinekosten": {}, 
-                "Lonen en salarissen": {}, 
-                "Loonwerk": {}, 
-                "Managementvergoedingen": {}, 
-                "Opleidingskosten": {}, 
-                "Oprenting stamrechtverpl.": {}, 
-                "Overhevelingstoeslag": {}, 
-                "Overige kostenverg.": {}, 
-                "Overige personeelskosten": {}, 
-                "Overige uitkeringen": {}, 
-                "Pensioenpremies": {}, 
-                "Provisie 1": {}, 
-                "Reiskosten": {}, 
-                "Rijwielvergoeding": {}, 
-                "Sociale lasten": {}, 
-                "Tanti\u00e8mes": {}, 
-                "Thuiswerkers": {}, 
-                "Toev. Backservice pens.verpl.": {}, 
-                "Toevoeging pensioenverpl.": {}, 
-                "Uitkering ziekengeld": {}, 
-                "Uitzendkrachten": {}, 
-                "Vakantiebonnen": {}, 
-                "Vakantiegeld": {}, 
-                "Vergoeding studiekosten": {}, 
-                "Wervingskosten personeel": {}
-            }, 
-            "VERKOOPKOSTEN": {
-                "Advertenties": {}, 
-                "Afschrijving dubieuze deb.": {}, 
-                "Beurskosten": {}, 
-                "Etalagekosten": {}, 
-                "Exportkosten": {}, 
-                "Kascorrecties": {}, 
-                "Overige verkoopkosten": {}, 
-                "Provisie": {}, 
-                "Reclame": {}, 
-                "Reis en verblijfkosten": {}, 
-                "Relatiegeschenken": {}, 
-                "Representatiekosten": {}, 
-                "Uitgaande vrachten": {}, 
-                "Veilingkosten": {}, 
-                "Verpakkingsmateriaal 1": {}, 
-                "Websitekosten": {}
-            }, 
-            "VERVOERSKOSTEN": {
-                "Assuranties auto's": {}, 
-                "Brandstoffen": {}, 
-                "Leasing auto's": {}, 
-                "Onderhoud personenauto's": {}, 
-                "Onderhoud vrachtauto's": {}, 
-                "Overige vervoerskosten": {}, 
-                "Priv\u00e9-gebruik auto's": {}, 
-                "Wegenbelasting": {}
-            }, 
-            "root_type": "Expense"
-        }, 
-        "TUSSENREKENINGEN": {
-            "Betaalwijze cadeaubonnen": {
-                "account_type": "Cash"
-            }, 
-            "Betaalwijze chipknip": {
-                "account_type": "Cash"
-            }, 
-            "Betaalwijze contant": {
-                "account_type": "Cash"
-            }, 
-            "Betaalwijze pin": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland hoog": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland laag": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland onbelast": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland overig": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland verlegd": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen binnen EU hoog": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen binnen EU laag": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen binnen EU overig": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen buiten EU hoog": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen buiten EU laag": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen buiten EU overig": {
-                "account_type": "Cash"
-            }, 
-            "Kassa 1": {
-                "account_type": "Cash"
-            }, 
-            "Kassa 2": {
-                "account_type": "Cash"
-            }, 
-            "Netto lonen": {
-                "account_type": "Cash"
-            }, 
-            "Tegenrekening Inkopen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrek. autom. betalingen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrek. autom. loonbetalingen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrek. cadeaubonbetalingen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening balans": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening chipknip": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening correcties": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening pin": {
-                "account_type": "Cash"
-            }, 
-            "Vraagposten": {
-                "account_type": "Cash"
-            }, 
-            "root_type": "Asset"
-        }, 
-        "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
-            "EIGEN VERMOGEN": {
-                "Aandelenkapitaal": {
-                    "account_type": "Equity"
-                }, 
-                "Assuranties": {
-                    "account_type": "Equity"
-                }, 
-                "Buitengewone lasten": {
-                    "account_type": "Equity"
-                }, 
-                "Giften": {
-                    "account_type": "Equity"
-                }, 
-                "Huishoudgeld": {
-                    "account_type": "Equity"
-                }, 
-                "Inkomstenbelasting": {
-                    "account_type": "Equity"
-                }, 
-                "Kapitaal": {
-                    "account_type": "Equity"
-                }, 
-                "Overige persoonlijke verplichtingen": {
-                    "account_type": "Equity"
-                }, 
-                "Overige priv\u00e9-uitgaven": {
-                    "account_type": "Equity"
-                }, 
-                "Overige reserves": {
-                    "account_type": "Equity"
-                }, 
-                "Premie lijfrenteverzekeringen": {
-                    "account_type": "Equity"
-                }, 
-                "Premie volksverzekeringen": {
-                    "account_type": "Equity"
-                }, 
-                "Priv\u00e9-gebruik": {
-                    "account_type": "Equity"
-                }, 
-                "Priv\u00e9-opnamen/stortingen": {
-                    "account_type": "Equity"
-                }, 
-                "Vermogensbelasting": {
-                    "account_type": "Equity"
-                }, 
-                "WAO en ziekengeldverzekeringen": {
-                    "account_type": "Equity"
-                }, 
-                "Wettelijke reserves": {
-                    "account_type": "Equity"
-                }
-            }, 
-            "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": {
-                "FINANCIELE VASTE ACTIVA": {
-                    "Aandeel inkoopcombinatie": {}, 
-                    "Meerderheidsdeelnemingen": {}, 
-                    "Minderheidsdeelnemingen": {}
-                }, 
-                "LANGLOPENDE VORDERINGEN": {
-                    "Financieringskosten": {}, 
-                    "Financieringskosten huurkoop": {}, 
-                    "Hypotheken u/g 1": {}, 
-                    "Hypotheken u/g 2": {}, 
-                    "Hypotheken u/g 3": {}, 
-                    "Leningen u/g 1": {}, 
-                    "Leningen u/g 2": {}, 
-                    "Leningen u/g 3": {}, 
-                    "Leningen u/g 4": {}, 
-                    "Leningen u/g 5": {}, 
-                    "Vorderingen op deelnemingen": {}, 
-                    "Waarborgsommen": {}
-                }
-            }, 
-            "IMMATERIELE ACTIVA": {
-                "Aanschafwaarde Aanloopkosten": {}, 
-                "Aanschafwaarde Auteursrechten": {}, 
-                "Aanschafwaarde Drankvergunningen": {}, 
-                "Aanschafwaarde Goodwill": {}, 
-                "Aanschafwaarde Octrooien": {}, 
-                "Aanschafwaarde Ontwikkelingskosten": {}, 
-                "Aanschafwaarde Tonnagevergunningen": {}, 
-                "Aanschafwaarde Vergunningen": {}, 
-                "Afschrijving Aanloopkosten": {}, 
-                "Afschrijving Auteursrechten": {}, 
-                "Afschrijving Drankvergunningen": {}, 
-                "Afschrijving Goodwill": {}, 
-                "Afschrijving Licenties": {}, 
-                "Afschrijving Octrooien": {}, 
-                "Afschrijving Ontwikkelingskosten": {}, 
-                "Afschrijving Tonnagevergunningen": {}, 
-                "Afschrijving Vergunningen": {}
-            }, 
-            "LANGLOPENDE SCHULDEN EN AFLOSSINGEN": {
-                "AFLOSSINGEN": {
-                    "Huurkoopverplichtingen": {}, 
-                    "Hypotheek o/g 1": {}, 
-                    "Hypotheek o/g 2": {}, 
-                    "Hypotheek o/g 3": {}, 
-                    "Hypotheek o/g 4": {}, 
-                    "Hypotheek o/g 5": {}, 
-                    "Lease-verplichtingen": {}
-                }, 
-                "LANGLOPENDE SCHULDEN": {
-                    "Huurkoopverplichtingen 1": {}, 
-                    "Hypotheken o/g 1": {}, 
-                    "Hypotheken o/g 2": {}, 
-                    "Hypotheken o/g 3": {}, 
-                    "Hypotheken o/g 4": {}, 
-                    "Hypotheken o/g 5": {}, 
-                    "Lease-verplichtingen 1": {}, 
-                    "Leningen o/g 1": {}, 
-                    "Leningen o/g 2": {}, 
-                    "Leningen o/g 3": {}, 
-                    "Leningen o/g 4": {}, 
-                    "Leningen o/g 5": {}, 
-                    "Rekening-courant directie": {}
-                }
-            }, 
-            "MACHINES EN INVENTARIS": {
-                "INVENTARIS": {
-                    "Aanschafwaarde Bedrijfsinventaris": {}, 
-                    "Aanschafwaarde Fabrieksinventaris": {}, 
-                    "Aanschafwaarde Gereedschappen": {}, 
-                    "Aanschafwaarde Kantine-inventaris": {}, 
-                    "Aanschafwaarde Kantoorinventaris": {}, 
-                    "Aanschafwaarde Kantoormachines": {}, 
-                    "Aanschafwaarde Magazijninventaris": {}, 
-                    "Afschrijving Bedrijfsinventaris": {}, 
-                    "Afschrijving Fabrieksinventaris": {}, 
-                    "Afschrijving Gereedschappen": {}, 
-                    "Afschrijving Kantine-inventaris": {}, 
-                    "Afschrijving Kantoorinventaris": {}, 
-                    "Afschrijving Kantoormachines": {}, 
-                    "Afschrijving Magazijninventaris": {}, 
-                    "account_type": "Stock"
-                }, 
-                "MACHINES": {
-                    "Aanschafwaarde Machines 1": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Aanschafwaarde Machines 2": {}, 
-                    "Aanschafwaarde Machines 3": {}, 
-                    "Aanschafwaarde Machines 4": {}, 
-                    "Aanschafwaarde Machines 5": {}, 
-                    "Afschrijving Machines 1": {
-                        "account_type": "Accumulated Depreciation"
-                    }, 
-                    "Afschrijving Machines 2": {}, 
-                    "Afschrijving Machines 3": {}, 
-                    "Afschrijving Machines 4": {}, 
-                    "Afschrijving Machines 5": {}, 
-                    "account_type": "Fixed Asset"
-                }
-            }, 
-            "ONROERENDE GOEDEREN": {
-                "Aanschafwaarde Aanloopkosten 1": {}, 
-                "Aanschafwaarde Bedrijfsgebouwen": {}, 
-                "Aanschafwaarde Gebouwen": {}, 
-                "Aanschafwaarde Grondverbetering": {}, 
-                "Aanschafwaarde Landerijen": {}, 
-                "Aanschafwaarde Ondergrond gebouwen": {}, 
-                "Aanschafwaarde Pachtersinvesteringen": {}, 
-                "Aanschafwaarde Parkeerplaats": {}, 
-                "Aanschafwaarde Verbouwingen": {}, 
-                "Aanschafwaarde Winkels": {}, 
-                "Aanschafwaarde Woon-winkelhuis": {}, 
-                "Afschrijving Aanloopkosten 1": {}, 
-                "Afschrijving Bedrijfsgebouwen": {}, 
-                "Afschrijving Gebouwen": {}, 
-                "Afschrijving Grondverbetering": {}, 
-                "Afschrijving Pachtersinvesteringen": {}, 
-                "Afschrijving Parkeerplaats": {}, 
-                "Afschrijving Verbouwingen": {}, 
-                "Afschrijving Winkels": {}, 
-                "Afschrijving Woon-winkelhuis": {}
-            }, 
-            "VERVOERMIDDELEN": {
-                "Aanschafwaarde Aanhangwagens": {}, 
-                "Aanschafwaarde Heftrucks": {}, 
-                "Aanschafwaarde Personenauto's": {}, 
-                "Aanschafwaarde Rijwielen en bromfietsen": {}, 
-                "Aanschafwaarde Vrachtauto's": {}, 
-                "Afschrijving Aanhangwagens": {}, 
-                "Afschrijving Heftrucks": {}, 
-                "Afschrijving Personenauto's": {}, 
-                "Afschrijving Rijwielen en bromfietsen": {}, 
-                "Afschrijving Vrachtauto's": {}
-            }, 
-            "VOORZIENINGEN": {
-                "Assurantie eigen risico": {
-                    "account_type": "Equity"
-                }, 
-                "Backservice pensioenverpl.": {
-                    "account_type": "Equity"
-                }, 
-                "Egalisatierekening WIR": {
-                    "account_type": "Equity"
-                }, 
-                "Egalisatieres. grootonderh.": {
-                    "account_type": "Equity"
-                }, 
-                "Garantieverplichtingen": {
-                    "account_type": "Equity"
-                }, 
-                "Latente belastingverpl.": {
-                    "account_type": "Equity"
-                }, 
-                "Pens.voorz. eigen beheer": {
-                    "account_type": "Equity"
-                }, 
-                "Pensioenverplichtingen": {
-                    "account_type": "Equity"
-                }, 
-                "Stamrechtverplichtingen": {
-                    "account_type": "Equity"
-                }, 
-                "Vervangingsreserve": {
-                    "account_type": "Equity"
-                }, 
-                "Voorziening deelnemingen": {
-                    "account_type": "Equity"
-                }
-            }, 
-            "root_type": "Asset"
-        }, 
-        "VERKOOPRESULTATEN": {
-            "Diensten fabric. 0% niet-EU": {}, 
-            "Diensten fabricage 0% EU": {}, 
-            "Diensten fabricage hoog": {}, 
-            "Diensten fabricage laag": {}, 
-            "Diensten fabricage overig": {}, 
-            "Diensten handel 0% EU": {}, 
-            "Diensten handel 0% niet-EU": {}, 
-            "Diensten handel hoog tarief": {}, 
-            "Diensten handel laag tarief": {}, 
-            "Verkopen Fabric. 0% niet-EU": {}, 
-            "Verkopen Handel 0% niet-EU": {}, 
-            "Verkopen fabric. 0 % EU": {}, 
-            "Verkopen fabricage hoog": {}, 
-            "Verkopen fabricage laag": {}, 
-            "Verkopen fabricage overig": {}, 
-            "Verkopen handel 0% EU": {}, 
-            "Verkopen handel hoog": {}, 
-            "Verkopen handel laag": {}, 
-            "Verkopen handel overig": {}, 
-            "Verleende Kredietbep. fabricage": {}, 
-            "Verleende Kredietbep. handel": {}, 
-            "root_type": "Income"
-        }, 
-        "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
-            "Betalingskort. crediteuren": {}, 
-            "Garantiekosten": {}, 
-            "Hulpmaterialen": {}, 
-            "Inkomende vrachten": {
-                "account_type": "Expenses Included In Valuation"
-            }, 
-            "Inkoop import buiten EU hoog": {}, 
-            "Inkoop import buiten EU laag": {}, 
-            "Inkoop import buiten EU overig": {}, 
-            "Inkoopbonussen": {}, 
-            "Inkoopkosten": {}, 
-            "Inkoopprovisie": {}, 
-            "Inkopen BTW verlegd": {}, 
-            "Inkopen EU hoog tarief": {}, 
-            "Inkopen EU laag tarief": {}, 
-            "Inkopen EU overig": {}, 
-            "Inkopen hoog": {}, 
-            "Inkopen laag": {}, 
-            "Inkopen nul": {}, 
-            "Inkopen overig": {}, 
-            "Invoerkosten": {}, 
-            "Kosten inkoopvereniging": {}, 
-            "Kostprijs omzet grondstoffen": {
-                "account_type": "Cost of Goods Sold"
-            }, 
-            "Kostprijs omzet handelsgoederen": {}, 
-            "Onttrekking uitgev.garantie": {}, 
-            "Priv\u00e9-gebruik goederen": {}, 
-            "Stock aanpassing": {
-                "account_type": "Stock Adjustment"
-            }, 
-            "Tegenrekening inkoop": {}, 
-            "Toev. Voorz. incour. grondst.": {}, 
-            "Toevoeging garantieverpl.": {}, 
-            "Toevoeging voorz. incour. handelsgoed.": {}, 
-            "Uitbesteed werk": {}, 
-            "Voorz. Incourourant grondst.": {}, 
-            "Voorz.incour. handelsgoed.": {}, 
-            "root_type": "Expense"
-        }, 
-        "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
-            "Emballage": {}, 
-            "Gereed product 1": {}, 
-            "Gereed product 2": {}, 
-            "Goederen 1": {}, 
-            "Goederen 2": {}, 
-            "Goederen in consignatie": {}, 
-            "Goederen onderweg": {}, 
-            "Grondstoffen 1": {}, 
-            "Grondstoffen 2": {}, 
-            "Halffabrikaten 1": {}, 
-            "Halffabrikaten 2": {}, 
-            "Hulpstoffen 1": {}, 
-            "Hulpstoffen 2": {}, 
-            "Kantoorbenodigdheden": {}, 
-            "Onderhanden werk": {}, 
-            "Verpakkingsmateriaal": {}, 
-            "Zegels": {}, 
-            "root_type": "Asset"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json

@@ -1,311 +0,0 @@
-{
-    "country_code": "sg", 
-    "name": "Singapore - Chart of Accounts", 
-    "tree": {
-        "Assets": {
-            "Current assets": {
-                "Accounts Receivable": {
-                    "Credit Cards": {
-                        "AMEX Receivable": {}, 
-                        "CUP Receivale": {}, 
-                        "MC Receivable": {}, 
-                        "NETS Receivable": {}, 
-                        "VISA Receivable": {}
-                    }, 
-                    "Debtors": {
-                        "account_type": "Receivable"
-                    }
-                }, 
-                "Bank Accounts": {
-                    "Paypal Account": {
-                        "account_type": "Bank"
-                    }, 
-                    "account_type": "Bank"
-                }, 
-                "Cash in Hand": {
-                    "Cash in Transit": {
-                        "account_type": "Cash"
-                    }, 
-                    "Petty Cash": {
-                        "account_type": "Cash"
-                    }, 
-                    "account_type": "Cash"
-                }, 
-                "Loans and Advances-Assets": {
-                    "Prepayments": {}
-                }, 
-                "Securities and Deposits": {
-                    "Bank Deposits": {}, 
-                    "Bank Guarantees": {}, 
-                    "Rental Deposits": {}
-                }, 
-                "Stock Assets": {
-                    "Stock in Hand": {
-                        "account_type": "Stock"
-                    }
-                }, 
-                "Tax Assets": {
-                    "GST-Input": {}
-                }
-            }, 
-            "Non-current assets": {
-                "Fixed Assets": {
-                    "Accumulated Depreciation": {
-                        "AccDep-Equipment-ICT": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "AccDep-Equipment-Office": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "AccDep-Furniture and Fixtures": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "AccDep-Motor Vehicle": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "AccDep-Plant and Machinery": {
-                            "account_type": "Accumulated Depreciation"
-                        }, 
-                        "account_type": "Accumulated Depreciation"
-                    }, 
-                    "Equipment-ICT": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Equipment-Office": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Furniture and Fixtures": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Motor Vehicle": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "Plant and Machinery": {
-                        "account_type": "Fixed Asset"
-                    }, 
-                    "account_type": "Fixed Asset"
-                }, 
-                "Non-Fixed Assets": {
-                    "Goodwill": {}, 
-                    "Investments": {
-                        "Investments-Associated Company": {}, 
-                        "Investments-Subsidiary": {}
-                    }
-                }, 
-                "Shares": {
-                    "Shares-Quoted": {}, 
-                    "Shares-Unquoted": {}
-                }
-            }, 
-            "Temporary Accunts": {
-                "Temporary Opening": {
-                    "account_type": "Temporary"
-                }
-            }, 
-            "root_type": "Asset"
-        }, 
-        "Equity": {
-            "Current Year Earnings": {}, 
-            "Proposed Dividends": {}, 
-            "Retained Earnings": {}, 
-            "Share Capital": {}, 
-            "root_type": "Equity"
-        }, 
-        "Expenses": {
-            "Expenses-Administrative": {
-                "Audit Fees": {}, 
-                "Bank charges and interest": {}, 
-                "Currency Exchange Differences": {}, 
-                "Insurance": {}, 
-                "Interest on Loan": {}, 
-                "Legal and Professional Fees": {}, 
-                "Loss on Disposal of FA": {}, 
-                "Postal and Courier Charges": {}, 
-                "Printing and Stationery": {}, 
-                "Secretarial Fees": {}, 
-                "Tax Agent Fees": {}
-            }, 
-            "Expenses-Direct": {
-                "Cost of Goods Sold": {
-                    "account_type": "Cost of Goods Sold"
-                }, 
-                "Cost of Sales": {}, 
-                "Expenses Included in Valuation": {
-                    "account_type": "Expenses Included In Valuation"
-                }, 
-                "Stock Adjustment": {
-                    "account_type": "Stock Adjustment"
-                }
-            }, 
-            "Expenses-Marketing": {
-                "Advertising and Promotion": {}, 
-                "Graphic Design Fees": {}, 
-                "Internet Marketing": {}
-            }, 
-            "Expenses-Operating": {
-                "Cleaning Costs": {}, 
-                "Commission Charges": {
-                    "Comm-Credit Card": {}, 
-                    "Comm-NETS": {}, 
-                    "Comm-Paypal": {}
-                }, 
-                "Communication Costs": {
-                    "Internet Connection": {}, 
-                    "Telephone Costs": {}
-                }, 
-                "Entertainment Expenses": {}, 
-                "General Expenses": {}, 
-                "Licence Fees": {}, 
-                "Rental Costs": {
-                    "Rental-Equipment": {}, 
-                    "Rental-Premises": {}, 
-                    "Rental-Storage": {}
-                }, 
-                "Repairs and Maintenance": {
-                    "R&M-Building": {}, 
-                    "R&M-Fixtures & Furniture": {}, 
-                    "R&M-ICT": {}, 
-                    "R&M-Office": {}, 
-                    "R&M-Plant & Machinery": {}
-                }, 
-                "Service Fees": {}, 
-                "Subscription Fees": {
-                    "Publication Subscriptions": {}, 
-                    "TV Subscriptions": {}
-                }, 
-                "Travel Expenses": {}, 
-                "Utilities": {
-                    "Utility-Electricity": {}, 
-                    "Utility-Gas": {}, 
-                    "Utility-Refuse Removal": {}, 
-                    "Utility-Water": {}
-                }
-            }, 
-            "Expenses-Other": {
-                "Bad Debts Written Off": {}, 
-                "Depreciation": {
-                    "Dep-Fixtures & Furniture": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "Dep-ICT Equipment": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "Dep-Motor Vehicle": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "Dep-Office Equipment": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "Dep-Plant & Machinery": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "Dep-Renovation": {
-                        "account_type": "Depreciation"
-                    }, 
-                    "account_type": "Depreciation"
-                }, 
-                "Donations": {}, 
-                "Round Off": {}, 
-                "Tax Expenses": {
-                    "Tax Expenses 1": {}
-                }
-            }, 
-            "Expenses-Staff": {
-                "Bonuses": {
-                    "Bonus-Executive": {}, 
-                    "Bonus-Non Executive": {}, 
-                    "Bonus-Performance": {}
-                }, 
-                "CPF": {}, 
-                "Directors Fees": {}, 
-                "FWL": {}, 
-                "Incentives": {}, 
-                "Medical Expenses": {}, 
-                "SDF": {}, 
-                "Salaries": {
-                    "Casual Labour": {}, 
-                    "Salary-Executive": {}, 
-                    "Salary-Non Executive-Full Time": {}, 
-                    "Salary-Non Executive-Part Time": {}
-                }, 
-                "Security Expenses": {}, 
-                "Staff Advertising": {}, 
-                "Staff Commission Paid": {}, 
-                "Staff Meals": {}, 
-                "Staff Training": {}, 
-                "Staff Transport": {}, 
-                "Staff Welfare": {}
-            }, 
-            "root_type": "Expense"
-        }, 
-        "Income": {
-            "Direct Income": {
-                "Management Income": {}, 
-                "Sales Income": {}
-            }, 
-            "Indirect Income": {
-                "Government Grants": {}, 
-                "Interest Income": {
-                    "Current Account Interest Earned": {}, 
-                    "Fixed Deposit Interest Earned": {}
-                }, 
-                "Other Income": {}, 
-                "Service Charges": {}
-            }, 
-            "root_type": "Income"
-        }, 
-        "Liabilities": {
-            "Capital Account": {
-                "Reserves and Surplus": {}, 
-                "Shareholder Funds": {}
-            }, 
-            "Current liabilities": {
-                "Accounts Payable": {
-                    "Creditors": {
-                        "account_type": "Payable"
-                    },
-					"Payroll Payable": {}
-                }, 
-                "Duties and Taxes": {
-                    "Deferred Tax Liabilities-Current": {}, 
-                    "GST-Output": {}, 
-                    "Income Tax Payable": {}, 
-                    "account_type": "Tax"
-                }, 
-                "Loans-Current": {
-                    "Amount Owing to Directors": {}, 
-                    "Bank Overdaft Account": {}, 
-                    "Secured Loans": {}, 
-                    "Unsecured Loans": {}
-                }, 
-                "Provision and Accruals": {
-                    "Accruals": {
-                        "Accr-CPF": {}, 
-                        "Accr-Sundry": {}, 
-                        "Accr-Withholding Tax": {}
-                    }, 
-                    "Provisions": {
-                        "Prov-Audit Fee": {}, 
-                        "Prov-Bonus": {
-                            "Prov-Bonus-Executive": {}, 
-                            "Prov-Bonus-Non Executive": {}
-                        }, 
-                        "Prov-Others": {}, 
-                        "Prov-Tax Fee": {}
-                    }
-                }, 
-                "Sponsorship Funds": {}, 
-                "Stock Liabilities": {
-                    "Stock Received But Not Billed": {
-                        "account_type": "Stock Received But Not Billed"
-                    }
-                }
-            }, 
-            "Non-current liabilities": {
-                "Deferred Tax Liabilities": {}, 
-                "Loans-Non Current": {}
-            }, 
-            "root_type": "Liability"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json

@@ -1,414 +0,0 @@
-{
-	"country_code": "sg",
-	"name": "Singapore - F&B Chart of Accounts",
-	"tree": {
-		"Assets": {
-			"Current assets": {
-				"Accounts Receivable": {
-					"Credit Cards": {
-						"AMEX Receivable": {},
-						"CUP Receivale": {},
-						"MC Receivable": {},
-						"NETS Receivable": {},
-						"VISA Receivable": {}
-					},
-					"Debtors": {
-						"account_type": "Receivable"
-					}
-				},
-				"Bank Accounts": {
-					"Paypal Account": {
-						"account_type": "Bank"
-					},
-					"account_type": "Bank"
-				},
-				"Cash in Hand": {
-					"Cash in Transit": {
-						"account_type": "Cash"
-					},
-					"Petty Cash": {
-						"account_type": "Cash"
-					},
-					"account_type": "Cash"
-				},
-				"Loans and Advances-Assets": {
-					"Prepayments": {}
-				},
-				"Securities and Deposits": {
-					"Bank Guarantees": {},
-					"Bank Deposits": {},
-					"Rental Deposits": {}
-				},
-				"Stock Assets": {
-                    "Stock in Hand": {
-                        "account_type": "Stock"
-                    }
-				},
-				"Tax Assets": {
-					"GST-Input": {}
-				}
-			},
-			"Non-current assets": {
-				"Fixed Assets": {
-					"Accumulated Depreciation": {
-						"AccDep-Equipment-AV": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Equipment-Bar": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Equipment-ICT": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Equipment-Electrical": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Furniture and Fixtures": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Equipment-Kitchen": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Equipment-Lighting": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Equipment-Office": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Motor Vehicle": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Plant and Machinery": {
-							"account_type": "Accumulated Depreciation"
-						},
-						"AccDep-Renovation": {
-							"account_type": "Accumulated Depreciation"
-						}
-					},
-					"Equipment-AV": {
-						"account_type": "Fixed Asset"
-					},
-					"Equipment-Bar": {
-						"account_type": "Fixed Asset"
-					},
-					"Equipment-ICT": {
-						"account_type": "Fixed Asset"
-					},
-					"Equipment-Electrical": {
-						"account_type": "Fixed Asset"
-					},
-					"Furniture and Fixtures": {
-						"account_type": "Fixed Asset"
-					},
-					"Equipment-Kitchen": {
-						"account_type": "Fixed Asset"
-					},
-					"Equipment-Lighting": {
-						"account_type": "Fixed Asset"
-					},
-					"Equipment-Office": {
-						"account_type": "Fixed Asset"
-					},
-					"Motor Vehicle": {
-						"account_type": "Fixed Asset"
-					},
-					"Plant and Machinery": {
-						"account_type": "Fixed Asset"
-					},
-					"Renovation": {
-						"account_type": "Fixed Asset"
-					}
-				},
-				"Non-Fixed Assets": {
-					"Goodwill": {},
-					"Investments": {
-						"Investments-Associated Company": {},
-						"Investments-Subsidiary": {}
-					}
-				},
-				"Shares": {
-					  "Shares-Quoted": {},
-					  "Shares-Unquoted": {}
-				}
-			},
-			"Temporary Accunts": {
-				"Temporary Opening": {
-					"account_type": "Temporary"
-				}
-			},
-			"root_type": "Asset"
-		},
-		"Liabilities": {
-			"Current liabilities": {
-				"Accounts Payable": {
-					"Creditors":{
-						"account_type": "Payable"
-					},
-					"Payroll Payable": {}
-			 	},
-			 	"Duties and Taxes": {
-					"account_type": "Tax",
-					"Deferred Tax Liabilities-Current": {},
-					"GST-Output": {},
-					"Income Tax Payable": {}
-				},
-				"Loans-Current": {
-					"Amount Owing to Directors": {},
-					"Bank Overdaft Account": {},
-					"Secured Loans": {},
-					"Unsecured Loans": {}
-				},
-				"Provision and Accruals": {
-					"Accruals": {
-						"Accr-CPF": {},
-						"Accr-Incentives": {},
-						"Accr-OCR Employee Card": {},
-						"Accr-Paypal Credit": {},
-						"Accr-Sundry": {},
-						"Accr-Tips": {},
-						"Accr-Withholding Tax": {}
-					},
-					"Provisions": {
-						"Prov-Audit Fee": {},
-						"Prov-Others": {},
-						"Prov-Tax Fee": {},
-						"Prov-Bonus": {
-							"Prov-Bonus-Executive": {},
-							"Prov-Bonus-Non Executive": {}
-						}
-					}
-				},
-				"Sponsorship Funds": {},
-				"Stock Liabilities": {
-					"Stock Received But Not Billed": {
-						"account_type": "Stock Received But Not Billed"
-					}
-				}
-			},
-			"Non-current liabilities": {
-				"Deferred Tax Liabilities": {},
-				"Loans-Non Current": {}
-			},
-			"Capital Account": {
-				"Reserves and Surplus": {},
-				"Shareholder Funds": {}
-			},
-		"root_type": "Liability"
-		},
-		"Equity": {
-			"Share Capital": {},
-			"Current Year Earnings": {},
-			"Proposed Dividends": {},
-			"Retained Earnings": {},
-			"root_type": "Equity"
-		},
-		"Income": {
-			"Direct Income": {
-				"Management Income": {},
-				"Sales Income": {
-					"Sales-Food": {},
-					"Sales-Beverage": {},
-					"Sales-Events and Functions": {},
-					"Sales-Merchandise": {},
-					"Sales-Pool Tables": {},
-					"Sales-Tobacco": {},
-					"Sales-Rental": {}
-				}
-			},
-			"Indirect Income": {
-				"Government Grants": {},
-				"Interest Income": {
-					"Current Account Interest Earned": {},
-					"Fixed Deposit Interest Earned": {}
-				},
-				"Other Income": {},
-				"Service Charges": {}
-			},
-			"root_type": "Income"
-		},
-		"Expenses": {
-			"Expenses-Administrative": {
-				"Admin Management Fees": {},
-				"Audit Fees": {},
-				"Auto": {},
-				"Bank charges and interest": {},
-				"Currency Exchange Differences": {},
-				"Insurance": {},
-				"Interest on Loan": {},
-				"Legal and Professional Fees": {},
-				"Loss on Disposal of FA": {},
-				"Postal and Courier Charges": {},
-				"Printing and Stationery": {},
-				"Secretarial Fees": {},
-				"Tax Agent Fees": {}
-			},
-			"Expenses-Direct": {
-				"Cost of Goods Sold": {
-					"account_type": "Cost of Goods Sold"
-				},
-				"Cost of Sales": {
-					"COS-Food": {},
-					"COS-Beverage": {},
-					"COS-Tobacco": {},
-					"COS-Events and Functions": {},
-					"COS-Merchandise": {}
-				},
-				"Expenses Included in Valuation": {
-					"account_type": "Expenses Included In Valuation"
-				},
-				"Stock Adjustment": {
-					"account_type": "Stock Adjustment"
-				}
-			},
-			"Expenses-Marketing": {
-				"Advertising and Promotion": {},
-				"Graphic Design Fees": {},
-				"Internet Marketing": {
-					"Marketing-Social Media": {},
-					"Marketing-Website": {}
-				}
-			},
-			"Expenses-Operating": {
-				"Cleaning Costs": {
-					"Cleaning-Kitchen": {},
-					"Cleaning-Laundry": {},
-					"Cleaning-Outlet": {}
-				},
-				"Commission Charges": {
-					"Comm-Credit Card": {},
-					"Comm-NETS": {},
-					"Comm-Paypal": {}
-				},
-				"Communication Costs": {
-					  "Internet Connection": {},
-					  "Telephone Costs": {}
-				},
-				"Disposals": {
-					"Disposals-Food": {},
-					"Disposals-Beverage": {},
-					"Disposals-Merchandise": {},
-					"Disposals-Others": {}
-				},
-				"Entertainment Expenses": {
-					"DJ Costs": {},
-					"Live Band Costs": {},
-					"Recorded Music Costs": {}
-				},
-				"FoC Accounts": {
-					"FoC-ENT": {},
-					"FoC-OC": {}
-				},
-				"General Expenses": {},
-				"Landscaping Costs": {},
-				"Licence Fees": {},
-				"Operational Supplies": {
-					"Supplies-Bar": {},
-					"Supplies-Guest": {},
-					"Supplies-Kitchen": {},
-					"Supplies-Restaurant": {},
-					"Supplies-Stewarding": {}
-				},
-				"Rental Costs": {
-					"Rental-Premises": {},
-					"Rental-Equipment": {},
-					"Rental-Storage": {}
-				},
-				"Repairs and Maintenance": {
-					"R&M-ICT": {},
-					"R&M-AV": {},
-					"R&M-Building": {},
-					"R&M-Electrical & Lighting": {},
-					"R&M-Fixtures & Furniture": {},
-					"R&M-Kitchen & Bar": {},
-					"R&M-Office": {},
-					"R&M-Plant & Machinery": {}
-				},
-				"Service Fees": {},
-				"Subscription Fees": {
-					"Publication Subscriptions": {},
-					"TV Subscriptions": {}
-				},
-				"Travel Expenses": {},
-				"Utilities": {
-					"Utility-Electricity": {},
-					"Utility-Gas": {},
-					"Utility-Refuse Removal": {},
-					"Utility-Water": {}
-				}
-			},
-			"Expenses-Other": {
-				"Bad Debts Written Off": {},
-				"Depreciation": {
-					"Dep-AV Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Bar Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-ICT Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Electrical Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Fixtures & Furniture": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Kitchen Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Lighting Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Motor Vehicle": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Office Equipment": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Plant & Machinery": {
-						 "account_type": "Depreciation"
-					},
-					"Dep-Renovation": {
-						 "account_type": "Depreciation"
-					}
-				},
-				"Donations": {},
-				"Round Off": {
-					"account_type": "Round Off"
-				},
-				"Tax Expenses": {
-					"is_group": 1
-				}
-			},
-			"Expenses-Staff": {
-				"Bonuses": {
-					"Bonus-Executive": {},
-					"Bonus-Non Executive": {},
-					"Bonus-Performance": {}
-				},
-				"CPF": {},
-				"Directors Fees": {},
-				"FWL": {},
-				"Incentives": {},
-				"Medical Expenses": {},
-				"Salaries": {
-					"Casual Labour": {},
-					"Salary-Executive": {},
-					"Salary-Non Executive-Full Time": {},
-					"Salary-Non Executive-Part Time": {}
-				},
-				"SDF": {},
-				"Security Expenses": {},
-				"Staff Advertising": {},
-				"Staff Commission Paid": {},
-				"Staff Meals": {},
-				"Staff Training": {},
-				"Staff Transport": {},
-				"Staff Uniforms": {},
-				"Staff Welfare": {}
-			},
-			"root_type": "Expense"
-		}
-	}
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py

@@ -1,109 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-
-from frappe import _
-
-
-def get():
-	return {
-		_("Application of Funds (Assets)"): {
-			_("Current Assets"): {
-				_("Accounts Receivable"): {_("Debtors"): {"account_type": "Receivable"}},
-				_("Bank Accounts"): {"account_type": "Bank", "is_group": 1},
-				_("Cash In Hand"): {_("Cash"): {"account_type": "Cash"}, "account_type": "Cash"},
-				_("Loans and Advances (Assets)"): {
-					_("Employee Advances"): {},
-				},
-				_("Securities and Deposits"): {_("Earnest Money"): {}},
-				_("Stock Assets"): {
-					_("Stock In Hand"): {"account_type": "Stock"},
-					"account_type": "Stock",
-				},
-				_("Tax Assets"): {"is_group": 1},
-			},
-			_("Fixed Assets"): {
-				_("Capital Equipments"): {"account_type": "Fixed Asset"},
-				_("Electronic Equipments"): {"account_type": "Fixed Asset"},
-				_("Furnitures and Fixtures"): {"account_type": "Fixed Asset"},
-				_("Office Equipments"): {"account_type": "Fixed Asset"},
-				_("Plants and Machineries"): {"account_type": "Fixed Asset"},
-				_("Buildings"): {"account_type": "Fixed Asset"},
-				_("Softwares"): {"account_type": "Fixed Asset"},
-				_("Accumulated Depreciation"): {"account_type": "Accumulated Depreciation"},
-				_("CWIP Account"): {
-					"account_type": "Capital Work in Progress",
-				},
-			},
-			_("Investments"): {"is_group": 1},
-			_("Temporary Accounts"): {_("Temporary Opening"): {"account_type": "Temporary"}},
-			"root_type": "Asset",
-		},
-		_("Expenses"): {
-			_("Direct Expenses"): {
-				_("Stock Expenses"): {
-					_("Cost of Goods Sold"): {"account_type": "Cost of Goods Sold"},
-					_("Expenses Included In Asset Valuation"): {
-						"account_type": "Expenses Included In Asset Valuation"
-					},
-					_("Expenses Included In Valuation"): {"account_type": "Expenses Included In Valuation"},
-					_("Stock Adjustment"): {"account_type": "Stock Adjustment"},
-				},
-			},
-			_("Indirect Expenses"): {
-				_("Administrative Expenses"): {},
-				_("Commission on Sales"): {},
-				_("Depreciation"): {"account_type": "Depreciation"},
-				_("Entertainment Expenses"): {},
-				_("Freight and Forwarding Charges"): {"account_type": "Chargeable"},
-				_("Legal Expenses"): {},
-				_("Marketing Expenses"): {"account_type": "Chargeable"},
-				_("Miscellaneous Expenses"): {"account_type": "Chargeable"},
-				_("Office Maintenance Expenses"): {},
-				_("Office Rent"): {},
-				_("Postal Expenses"): {},
-				_("Print and Stationery"): {},
-				_("Round Off"): {"account_type": "Round Off"},
-				_("Salary"): {},
-				_("Sales Expenses"): {},
-				_("Telephone Expenses"): {},
-				_("Travel Expenses"): {},
-				_("Utility Expenses"): {},
-				_("Write Off"): {},
-				_("Exchange Gain/Loss"): {},
-				_("Gain/Loss on Asset Disposal"): {},
-			},
-			"root_type": "Expense",
-		},
-		_("Income"): {
-			_("Direct Income"): {_("Sales"): {}, _("Service"): {}},
-			_("Indirect Income"): {"is_group": 1},
-			"root_type": "Income",
-		},
-		_("Source of Funds (Liabilities)"): {
-			_("Current Liabilities"): {
-				_("Accounts Payable"): {
-					_("Creditors"): {"account_type": "Payable"},
-					_("Payroll Payable"): {},
-				},
-				_("Stock Liabilities"): {
-					_("Stock Received But Not Billed"): {"account_type": "Stock Received But Not Billed"},
-					_("Asset Received But Not Billed"): {"account_type": "Asset Received But Not Billed"},
-				},
-				_("Duties and Taxes"): {"account_type": "Tax", "is_group": 1},
-				_("Loans (Liabilities)"): {
-					_("Secured Loans"): {},
-					_("Unsecured Loans"): {},
-					_("Bank Overdraft Account"): {},
-				},
-			},
-			"root_type": "Liability",
-		},
-		_("Equity"): {
-			_("Capital Stock"): {"account_type": "Equity"},
-			_("Dividends Paid"): {"account_type": "Equity"},
-			_("Opening Balance Equity"): {"account_type": "Equity"},
-			_("Retained Earnings"): {"account_type": "Equity"},
-			"root_type": "Equity",
-		},
-	}

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py

@@ -1,158 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-
-from frappe import _
-
-
-def get():
-	return {
-		_("Application of Funds (Assets)"): {
-			_("Current Assets"): {
-				_("Accounts Receivable"): {
-					_("Debtors"): {"account_type": "Receivable", "account_number": "1310"},
-					"account_number": "1300",
-				},
-				_("Bank Accounts"): {"account_type": "Bank", "is_group": 1, "account_number": "1200"},
-				_("Cash In Hand"): {
-					_("Cash"): {"account_type": "Cash", "account_number": "1110"},
-					"account_type": "Cash",
-					"account_number": "1100",
-				},
-				_("Loans and Advances (Assets)"): {
-					_("Employee Advances"): {"account_number": "1610"},
-					"account_number": "1600",
-				},
-				_("Securities and Deposits"): {
-					_("Earnest Money"): {"account_number": "1651"},
-					"account_number": "1650",
-				},
-				_("Stock Assets"): {
-					_("Stock In Hand"): {"account_type": "Stock", "account_number": "1410"},
-					"account_type": "Stock",
-					"account_number": "1400",
-				},
-				_("Tax Assets"): {"is_group": 1, "account_number": "1500"},
-				"account_number": "1100-1600",
-			},
-			_("Fixed Assets"): {
-				_("Capital Equipments"): {"account_type": "Fixed Asset", "account_number": "1710"},
-				_("Electronic Equipments"): {"account_type": "Fixed Asset", "account_number": "1720"},
-				_("Furnitures and Fixtures"): {"account_type": "Fixed Asset", "account_number": "1730"},
-				_("Office Equipments"): {"account_type": "Fixed Asset", "account_number": "1740"},
-				_("Plants and Machineries"): {"account_type": "Fixed Asset", "account_number": "1750"},
-				_("Buildings"): {"account_type": "Fixed Asset", "account_number": "1760"},
-				_("Softwares"): {"account_type": "Fixed Asset", "account_number": "1770"},
-				_("Accumulated Depreciation"): {
-					"account_type": "Accumulated Depreciation",
-					"account_number": "1780",
-				},
-				_("CWIP Account"): {"account_type": "Capital Work in Progress", "account_number": "1790"},
-				"account_number": "1700",
-			},
-			_("Investments"): {"is_group": 1, "account_number": "1800"},
-			_("Temporary Accounts"): {
-				_("Temporary Opening"): {"account_type": "Temporary", "account_number": "1910"},
-				"account_number": "1900",
-			},
-			"root_type": "Asset",
-			"account_number": "1000",
-		},
-		_("Expenses"): {
-			_("Direct Expenses"): {
-				_("Stock Expenses"): {
-					_("Cost of Goods Sold"): {"account_type": "Cost of Goods Sold", "account_number": "5111"},
-					_("Expenses Included In Asset Valuation"): {
-						"account_type": "Expenses Included In Asset Valuation",
-						"account_number": "5112",
-					},
-					_("Expenses Included In Valuation"): {
-						"account_type": "Expenses Included In Valuation",
-						"account_number": "5118",
-					},
-					_("Stock Adjustment"): {"account_type": "Stock Adjustment", "account_number": "5119"},
-					"account_number": "5110",
-				},
-				"account_number": "5100",
-			},
-			_("Indirect Expenses"): {
-				_("Administrative Expenses"): {"account_number": "5201"},
-				_("Commission on Sales"): {"account_number": "5202"},
-				_("Depreciation"): {"account_type": "Depreciation", "account_number": "5203"},
-				_("Entertainment Expenses"): {"account_number": "5204"},
-				_("Freight and Forwarding Charges"): {"account_type": "Chargeable", "account_number": "5205"},
-				_("Legal Expenses"): {"account_number": "5206"},
-				_("Marketing Expenses"): {"account_type": "Chargeable", "account_number": "5207"},
-				_("Office Maintenance Expenses"): {"account_number": "5208"},
-				_("Office Rent"): {"account_number": "5209"},
-				_("Postal Expenses"): {"account_number": "5210"},
-				_("Print and Stationery"): {"account_number": "5211"},
-				_("Round Off"): {"account_type": "Round Off", "account_number": "5212"},
-				_("Salary"): {"account_number": "5213"},
-				_("Sales Expenses"): {"account_number": "5214"},
-				_("Telephone Expenses"): {"account_number": "5215"},
-				_("Travel Expenses"): {"account_number": "5216"},
-				_("Utility Expenses"): {"account_number": "5217"},
-				_("Write Off"): {"account_number": "5218"},
-				_("Exchange Gain/Loss"): {"account_number": "5219"},
-				_("Gain/Loss on Asset Disposal"): {"account_number": "5220"},
-				_("Miscellaneous Expenses"): {"account_type": "Chargeable", "account_number": "5221"},
-				"account_number": "5200",
-			},
-			"root_type": "Expense",
-			"account_number": "5000",
-		},
-		_("Income"): {
-			_("Direct Income"): {
-				_("Sales"): {"account_number": "4110"},
-				_("Service"): {"account_number": "4120"},
-				"account_number": "4100",
-			},
-			_("Indirect Income"): {"is_group": 1, "account_number": "4200"},
-			"root_type": "Income",
-			"account_number": "4000",
-		},
-		_("Source of Funds (Liabilities)"): {
-			_("Current Liabilities"): {
-				_("Accounts Payable"): {
-					_("Creditors"): {"account_type": "Payable", "account_number": "2110"},
-					_("Payroll Payable"): {"account_number": "2120"},
-					"account_number": "2100",
-				},
-				_("Stock Liabilities"): {
-					_("Stock Received But Not Billed"): {
-						"account_type": "Stock Received But Not Billed",
-						"account_number": "2210",
-					},
-					_("Asset Received But Not Billed"): {
-						"account_type": "Asset Received But Not Billed",
-						"account_number": "2211",
-					},
-					"account_number": "2200",
-				},
-				_("Duties and Taxes"): {
-					_("TDS Payable"): {"account_number": "2310"},
-					"account_type": "Tax",
-					"is_group": 1,
-					"account_number": "2300",
-				},
-				_("Loans (Liabilities)"): {
-					_("Secured Loans"): {"account_number": "2410"},
-					_("Unsecured Loans"): {"account_number": "2420"},
-					_("Bank Overdraft Account"): {"account_number": "2430"},
-					"account_number": "2400",
-				},
-				"account_number": "2100-2400",
-			},
-			"root_type": "Liability",
-			"account_number": "2000",
-		},
-		_("Equity"): {
-			_("Capital Stock"): {"account_type": "Equity", "account_number": "3100"},
-			_("Dividends Paid"): {"account_type": "Equity", "account_number": "3200"},
-			_("Opening Balance Equity"): {"account_type": "Equity", "account_number": "3300"},
-			_("Retained Earnings"): {"account_type": "Equity", "account_number": "3400"},
-			"root_type": "Equity",
-			"account_number": "3000",
-		},
-	}

erpnext/accounts/doctype/account/test_account.py

@@ -1,362 +0,0 @@
-# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-
-import unittest
-
-import frappe
-
-from erpnext.accounts.doctype.account.account import merge_account, update_account_number
-from erpnext.stock import get_company_default_inventory_account, get_warehouse_account
-
-
-class TestAccount(unittest.TestCase):
-	def test_rename_account(self):
-		if not frappe.db.exists("Account", "1210 - Debtors - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Debtors"
-			acc.parent_account = "Accounts Receivable - _TC"
-			acc.account_number = "1210"
-			acc.company = "_Test Company"
-			acc.insert()
-
-		account_number, account_name = frappe.db.get_value(
-			"Account", "1210 - Debtors - _TC", ["account_number", "account_name"]
-		)
-		self.assertEqual(account_number, "1210")
-		self.assertEqual(account_name, "Debtors")
-
-		new_account_number = "1211-11-4 - 6 - "
-		new_account_name = "Debtors 1 - Test - "
-
-		update_account_number("1210 - Debtors - _TC", new_account_name, new_account_number)
-
-		new_acc = frappe.db.get_value(
-			"Account",
-			"1211-11-4 - 6 - - Debtors 1 - Test - - _TC",
-			["account_name", "account_number"],
-			as_dict=1,
-		)
-
-		self.assertEqual(new_acc.account_name, "Debtors 1 - Test -")
-		self.assertEqual(new_acc.account_number, "1211-11-4 - 6 -")
-
-		frappe.delete_doc("Account", "1211-11-4 - 6 - Debtors 1 - Test - - _TC")
-
-	def test_merge_account(self):
-		if not frappe.db.exists("Account", "Current Assets - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Current Assets"
-			acc.is_group = 1
-			acc.parent_account = "Application of Funds (Assets) - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Securities and Deposits - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Securities and Deposits"
-			acc.parent_account = "Current Assets - _TC"
-			acc.is_group = 1
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Earnest Money - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Earnest Money"
-			acc.parent_account = "Securities and Deposits - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Cash In Hand - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Cash In Hand"
-			acc.is_group = 1
-			acc.parent_account = "Current Assets - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Accumulated Depreciation - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Accumulated Depreciation"
-			acc.parent_account = "Fixed Assets - _TC"
-			acc.company = "_Test Company"
-			acc.account_type = "Accumulated Depreciation"
-			acc.insert()
-
-		doc = frappe.get_doc("Account", "Securities and Deposits - _TC")
-		parent = frappe.db.get_value("Account", "Earnest Money - _TC", "parent_account")
-
-		self.assertEqual(parent, "Securities and Deposits - _TC")
-
-		merge_account(
-			"Securities and Deposits - _TC", "Cash In Hand - _TC", doc.is_group, doc.root_type, doc.company
-		)
-		parent = frappe.db.get_value("Account", "Earnest Money - _TC", "parent_account")
-
-		# Parent account of the child account changes after merging
-		self.assertEqual(parent, "Cash In Hand - _TC")
-
-		# Old account doesn't exist after merging
-		self.assertFalse(frappe.db.exists("Account", "Securities and Deposits - _TC"))
-
-		doc = frappe.get_doc("Account", "Current Assets - _TC")
-
-		# Raise error as is_group property doesn't match
-		self.assertRaises(
-			frappe.ValidationError,
-			merge_account,
-			"Current Assets - _TC",
-			"Accumulated Depreciation - _TC",
-			doc.is_group,
-			doc.root_type,
-			doc.company,
-		)
-
-		doc = frappe.get_doc("Account", "Capital Stock - _TC")
-
-		# Raise error as root_type property doesn't match
-		self.assertRaises(
-			frappe.ValidationError,
-			merge_account,
-			"Capital Stock - _TC",
-			"Softwares - _TC",
-			doc.is_group,
-			doc.root_type,
-			doc.company,
-		)
-
-	def test_account_sync(self):
-		frappe.local.flags.pop("ignore_root_company_validation", None)
-
-		acc = frappe.new_doc("Account")
-		acc.account_name = "Test Sync Account"
-		acc.parent_account = "Temporary Accounts - _TC3"
-		acc.company = "_Test Company 3"
-		acc.insert()
-
-		acc_tc_4 = frappe.db.get_value(
-			"Account", {"account_name": "Test Sync Account", "company": "_Test Company 4"}
-		)
-		acc_tc_5 = frappe.db.get_value(
-			"Account", {"account_name": "Test Sync Account", "company": "_Test Company 5"}
-		)
-		self.assertEqual(acc_tc_4, "Test Sync Account - _TC4")
-		self.assertEqual(acc_tc_5, "Test Sync Account - _TC5")
-
-	def test_add_account_to_a_group(self):
-		frappe.db.set_value("Account", "Office Rent - _TC3", "is_group", 1)
-
-		acc = frappe.new_doc("Account")
-		acc.account_name = "Test Group Account"
-		acc.parent_account = "Office Rent - _TC3"
-		acc.company = "_Test Company 3"
-		self.assertRaises(frappe.ValidationError, acc.insert)
-
-		frappe.db.set_value("Account", "Office Rent - _TC3", "is_group", 0)
-
-	def test_account_rename_sync(self):
-		frappe.local.flags.pop("ignore_root_company_validation", None)
-
-		acc = frappe.new_doc("Account")
-		acc.account_name = "Test Rename Account"
-		acc.parent_account = "Temporary Accounts - _TC3"
-		acc.company = "_Test Company 3"
-		acc.insert()
-
-		# Rename account in parent company
-		update_account_number(acc.name, "Test Rename Sync Account", "1234")
-
-		# Check if renamed in children
-		self.assertTrue(
-			frappe.db.exists(
-				"Account",
-				{
-					"account_name": "Test Rename Sync Account",
-					"company": "_Test Company 4",
-					"account_number": "1234",
-				},
-			)
-		)
-		self.assertTrue(
-			frappe.db.exists(
-				"Account",
-				{
-					"account_name": "Test Rename Sync Account",
-					"company": "_Test Company 5",
-					"account_number": "1234",
-				},
-			)
-		)
-
-		frappe.delete_doc("Account", "1234 - Test Rename Sync Account - _TC3")
-		frappe.delete_doc("Account", "1234 - Test Rename Sync Account - _TC4")
-		frappe.delete_doc("Account", "1234 - Test Rename Sync Account - _TC5")
-
-	def test_child_company_account_rename_sync(self):
-		frappe.local.flags.pop("ignore_root_company_validation", None)
-
-		acc = frappe.new_doc("Account")
-		acc.account_name = "Test Group Account"
-		acc.parent_account = "Temporary Accounts - _TC3"
-		acc.is_group = 1
-		acc.company = "_Test Company 3"
-		acc.insert()
-
-		self.assertTrue(
-			frappe.db.exists(
-				"Account", {"account_name": "Test Group Account", "company": "_Test Company 4"}
-			)
-		)
-		self.assertTrue(
-			frappe.db.exists(
-				"Account", {"account_name": "Test Group Account", "company": "_Test Company 5"}
-			)
-		)
-
-		# Try renaming child company account
-		acc_tc_5 = frappe.db.get_value(
-			"Account", {"account_name": "Test Group Account", "company": "_Test Company 5"}
-		)
-		self.assertRaises(
-			frappe.ValidationError, update_account_number, acc_tc_5, "Test Modified Account"
-		)
-
-		# Rename child company account with allow_account_creation_against_child_company enabled
-		frappe.db.set_value(
-			"Company", "_Test Company 5", "allow_account_creation_against_child_company", 1
-		)
-
-		update_account_number(acc_tc_5, "Test Modified Account")
-		self.assertTrue(
-			frappe.db.exists(
-				"Account", {"name": "Test Modified Account - _TC5", "company": "_Test Company 5"}
-			)
-		)
-
-		frappe.db.set_value(
-			"Company", "_Test Company 5", "allow_account_creation_against_child_company", 0
-		)
-
-		to_delete = [
-			"Test Group Account - _TC3",
-			"Test Group Account - _TC4",
-			"Test Modified Account - _TC5",
-		]
-		for doc in to_delete:
-			frappe.delete_doc("Account", doc)
-
-	def test_validate_account_currency(self):
-		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
-
-		if not frappe.db.get_value("Account", "Test Currency Account - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Test Currency Account"
-			acc.parent_account = "Tax Assets - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		else:
-			acc = frappe.get_doc("Account", "Test Currency Account - _TC")
-
-		self.assertEqual(acc.account_currency, "INR")
-
-		# Make a JV against this account
-		make_journal_entry(
-			"Test Currency Account - _TC", "Miscellaneous Expenses - _TC", 100, submit=True
-		)
-
-		acc.account_currency = "USD"
-		self.assertRaises(frappe.ValidationError, acc.save)
-
-
-def _make_test_records(verbose=None):
-	from frappe.test_runner import make_test_objects
-
-	accounts = [
-		# [account_name, parent_account, is_group]
-		["_Test Bank", "Bank Accounts", 0, "Bank", None],
-		["_Test Bank USD", "Bank Accounts", 0, "Bank", "USD"],
-		["_Test Bank EUR", "Bank Accounts", 0, "Bank", "EUR"],
-		["_Test Cash", "Cash In Hand", 0, "Cash", None],
-		["_Test Account Stock Expenses", "Direct Expenses", 1, None, None],
-		["_Test Account Shipping Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
-		["_Test Account Customs Duty", "_Test Account Stock Expenses", 0, "Tax", None],
-		["_Test Account Insurance Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
-		["_Test Account Stock Adjustment", "_Test Account Stock Expenses", 0, "Stock Adjustment", None],
-		["_Test Employee Advance", "Current Liabilities", 0, None, None],
-		["_Test Account Tax Assets", "Current Assets", 1, None, None],
-		["_Test Account VAT", "_Test Account Tax Assets", 0, "Tax", None],
-		["_Test Account Service Tax", "_Test Account Tax Assets", 0, "Tax", None],
-		["_Test Account Reserves and Surplus", "Current Liabilities", 0, None, None],
-		["_Test Account Cost for Goods Sold", "Expenses", 0, None, None],
-		["_Test Account Excise Duty", "_Test Account Tax Assets", 0, "Tax", None],
-		["_Test Account Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
-		["_Test Account S&H Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
-		["_Test Account CST", "Direct Expenses", 0, "Tax", None],
-		["_Test Account Discount", "Direct Expenses", 0, None, None],
-		["_Test Write Off", "Indirect Expenses", 0, None, None],
-		["_Test Exchange Gain/Loss", "Indirect Expenses", 0, None, None],
-		["_Test Account Sales", "Direct Income", 0, None, None],
-		# related to Account Inventory Integration
-		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
-		# fixed asset depreciation
-		["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
-		["_Test Accumulated Depreciations", "Current Assets", 0, "Accumulated Depreciation", None],
-		["_Test Depreciations", "Expenses", 0, "Depreciation", None],
-		["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],
-		# Receivable / Payable Account
-		["_Test Receivable", "Current Assets", 0, "Receivable", None],
-		["_Test Payable", "Current Liabilities", 0, "Payable", None],
-		["_Test Receivable USD", "Current Assets", 0, "Receivable", "USD"],
-		["_Test Payable USD", "Current Liabilities", 0, "Payable", "USD"],
-	]
-
-	for company, abbr in [
-		["_Test Company", "_TC"],
-		["_Test Company 1", "_TC1"],
-		["_Test Company with perpetual inventory", "TCP1"],
-	]:
-		test_objects = make_test_objects(
-			"Account",
-			[
-				{
-					"doctype": "Account",
-					"account_name": account_name,
-					"parent_account": parent_account + " - " + abbr,
-					"company": company,
-					"is_group": is_group,
-					"account_type": account_type,
-					"account_currency": currency,
-				}
-				for account_name, parent_account, is_group, account_type, currency in accounts
-			],
-		)
-
-	return test_objects
-
-
-def get_inventory_account(company, warehouse=None):
-	account = None
-	if warehouse:
-		account = get_warehouse_account(frappe.get_doc("Warehouse", warehouse))
-	else:
-		account = get_company_default_inventory_account(company)
-
-	return account
-
-
-def create_account(**kwargs):
-	account = frappe.db.get_value(
-		"Account", filters={"account_name": kwargs.get("account_name"), "company": kwargs.get("company")}
-	)
-	if account:
-		return account
-	else:
-		account = frappe.get_doc(
-			dict(
-				doctype="Account",
-				account_name=kwargs.get("account_name"),
-				account_type=kwargs.get("account_type"),
-				parent_account=kwargs.get("parent_account"),
-				company=kwargs.get("company"),
-				account_currency=kwargs.get("account_currency"),
-			)
-		)
-
-		account.save()
-		return account.name