{
 "name": "Plantilla de cuentas de Guatemala (sencilla)", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Impuestos", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Impuestos"
         }, 
         {
          "children": [
           {
            "name": "IVA por Pagar", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "IVA por Pagar"
         }, 
         {
          "children": [
           {
            "name": "Cuentas y Documentos por Pagar", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Cuentas y Documentos por Pagar"
         }
        ], 
        "name": "Pasivo Corto Plazo"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Anticipos", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Cr\u00e9ditos Diferidos"
         }
        ], 
        "name": "Cr\u00e9ditos Diferidos"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Provisi\u00f3n para Indemnizaciones", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Provisi\u00f3n para Indemnizaciones"
         }
        ], 
        "name": "Pasivo a Largo Plazo"
       }
      ], 
      "name": "Pasivo"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Capital Autorizado, Suscr\u00edto y Pagado", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Perdidas y Ganancias", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Reservas", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Patrimonio de los Accionistas"
         }
        ], 
        "name": "Patrimonio de los Accionistas"
       }
      ], 
      "name": "Patrimonio"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Inventario"
         }, 
         {
          "children": [
           {
            "name": "Retenciones de IVA recibidas", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "IVA por Cobrar", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "IVA por Cobrar"
         }, 
         {
          "children": [
           {
            "name": "Prestamos al Personal", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Cuentas por Cobrar Empresas Afilidas", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Cuentas por Cobrar Generales", 
            "report_type": "Balance Sheet"
           }, 
           {
            "name": "Otras Cuentas por Cobrar", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Cuentas y Documentos por Cobrar"
         }, 
         {
          "children": [
           {
            "name": "Caja Chica", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Caja y Bancos"
         }
        ], 
        "name": "Activo Corriente"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Propiedad, Planta y Equipo", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Propiedad, Planta y Equipo"
         }, 
         {
          "children": [
           {
            "name": "Depreciaciones Acumuladas", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Depreciaciones Acumuladas"
         }
        ], 
        "name": "No Corriente"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Gastos de Organizaci\u00f3n", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Gastos de Organizaci\u00f3n"
         }, 
         {
          "children": [
           {
            "name": "Gastos por Amortizar", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Gastos por Amortizar"
         }, 
         {
          "children": [
           {
            "name": "Gastos Anticipados", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Gastos Anticipados"
         }, 
         {
          "children": [
           {
            "name": "Otros Activos", 
            "report_type": "Balance Sheet"
           }
          ], 
          "name": "Otros Activos"
         }
        ], 
        "name": "Diferido"
       }
      ], 
      "name": "Activo"
     }
    ], 
    "name": "Balance General"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Gastos no Deducibles", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Gastos no Deducibles"
         }
        ], 
        "name": "Gastos no Deducibles"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Otros Gastos de Operaci\u00f3n", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Otros Gastos de Operaci\u00f3n"
         }, 
         {
          "children": [
           {
            "name": "Gastos de Administraci\u00f3n", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Gastos de Administraci\u00f3n"
         }
        ], 
        "name": "Gastos de Operaci\u00f3n"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Gastos de Ventas", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Gastos de Ventas"
         }
        ], 
        "name": "Gastos de Ventas"
       }
      ], 
      "name": "Gastos"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Otros Ingresos", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Otros Ingresos"
         }
        ], 
        "name": "Otros Ingresos"
       }, 
       {
        "children": [
         {
          "children": [
           {
            "name": "Descuentos Sobre Ventas", 
            "report_type": "Profit and Loss"
           }, 
           {
            "name": "Ventas", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Ventas Netas"
         }
        ], 
        "name": "Ventas"
       }
      ], 
      "name": "Ingresos"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Intereses", 
            "report_type": "Profit and Loss"
           }, 
           {
            "name": "Otros Gastos Financieros", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Otros Gastos y Productos Financieros"
         }
        ], 
        "name": "Otros Gastos y Productos Financieros"
       }
      ], 
      "name": "Otros Gastos y Productos Financieros"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "children": [
           {
            "name": "Costos de Ventas", 
            "report_type": "Profit and Loss"
           }
          ], 
          "name": "Costos de Ventas"
         }
        ], 
        "name": "Costos"
       }
      ], 
      "name": "Egresos"
     }
    ], 
    "name": "Estado de Resultados"
   }
  ], 
  "name": "Plan contable de Guatemala (sencillo)"
 }
}