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