Merge branch 'staging-fixes' into staging

fix(multiple): syntax and patch

.eslintrc

@@ -0,0 +1,138 @@
+{
+	"env": {
+		"browser": true,
+		"node": true,
+		"es6": true
+	},
+	"extends": "eslint:recommended",
+	"rules": {
+		"indent": [
+			"error",
+			"tab",
+			{ "SwitchCase": 1 }
+		],
+		"linebreak-style": [
+			"error",
+			"unix"
+		],
+		"quotes": [
+			"off"
+		],
+		"semi": [
+			"warn",
+			"always"
+		],
+		"camelcase": [
+			"off"
+		],
+		"no-unused-vars": [
+			"warn"
+		],
+		"no-redeclare": [
+			"warn"
+		],
+		"no-console": [
+			"warn"
+		],
+		"no-extra-boolean-cast": [
+			"off"
+		],
+		"no-control-regex": [
+			"off"
+		],
+		"spaced-comment": [
+			"warn"
+		],
+		"no-trailing-spaces": [
+			"warn"
+		]
+	},
+	"root": true,
+	"globals": {
+		"frappe": true,
+		"erpnext": true,
+		"hub": true,
+
+		"$": true,
+		"jQuery": true,
+		"moment": true,
+		"hljs": true,
+		"Awesomplete": true,
+		"CalHeatMap": true,
+		"Sortable": true,
+		"Showdown": true,
+		"Taggle": true,
+		"Gantt": true,
+		"Slick": true,
+		"PhotoSwipe": true,
+		"PhotoSwipeUI_Default": true,
+		"fluxify": true,
+		"io": true,
+		"c3": true,
+		"__": true,
+		"_p": true,
+		"_f": true,
+		"repl": true,
+		"Class": true,
+		"locals": true,
+		"cint": true,
+		"cstr": true,
+		"cur_frm": true,
+		"cur_dialog": true,
+		"cur_page": true,
+		"cur_list": true,
+		"cur_tree": true,
+		"msg_dialog": true,
+		"is_null": true,
+		"in_list": true,
+		"has_common": true,
+		"has_words": true,
+		"validate_email": true,
+		"get_number_format": true,
+		"format_number": true,
+		"format_currency": true,
+		"round_based_on_smallest_currency_fraction": true,
+		"roundNumber": true,
+		"comment_when": true,
+		"replace_newlines": true,
+		"open_url_post": true,
+		"toTitle": true,
+		"lstrip": true,
+		"strip": true,
+		"strip_html": true,
+		"replace_all": true,
+		"flt": true,
+		"precision": true,
+		"md5": true,
+		"CREATE": true,
+		"AMEND": true,
+		"CANCEL": true,
+		"copy_dict": true,
+		"get_number_format_info": true,
+		"print_table": true,
+		"Layout": true,
+		"web_form_settings": true,
+		"$c": true,
+		"$a": true,
+		"$i": true,
+		"$bg": true,
+		"$y": true,
+		"$c_obj": true,
+		"$c_obj_csv": true,
+		"refresh_many": true,
+		"refresh_field": true,
+		"toggle_field": true,
+		"get_field_obj": true,
+		"get_query_params": true,
+		"unhide_field": true,
+		"hide_field": true,
+		"set_field_options": true,
+		"getCookie": true,
+		"getCookies": true,
+		"get_url_arg": true,
+		"get_server_fields": true,
+		"set_multiple": true,
+		"QUnit": true,
+		"Chart": true
+	}
+}

.github/CONTRIBUTING.md

@@ -0,0 +1,36 @@
+### Introduction (first timers)
+
+Thank you for your interest in raising an Issue with ERPNext. An Issue could mean a bug report or a request for a missing feature. By raising a bug report, you are contributing to the development of ERPNext and this is the first step of participating in the community. Bug reports are very helpful for developers as they quickly fix the issue before other users start facing it.
+
+Feature requests are also a great way to take the product forward. New ideas can come in any user scenario and the issue list also acts a roadmap of future features.
+
+When you are raising an Issue, you should keep a few things in mind. Remember that the developer does not have access to your machine so you must give all the information you can while raising an Issue. If you are suggesting a feature, you should be very clear about what you want.
+
+The Issue list is not the right place to ask a question or start a general discussion. If you want to do that , then the right place is the forum [https://discuss.erpnext.com](https://discuss.erpnext.com).
+
+### Reply and Closing Policy
+
+If your issue is not clear or does not meet the guidelines, then it will be closed. If it is closed, please supply the information asked and re-open it.
+
+### General Issue Guidelines
+
+1. **Search existing Issues:** Before raising a Issue, search if it has been raised before. Maybe add a 👍 or give additional help by creating a mockup if it is not already created.
+1. **Report each issue separately:** Don't club multiple, unreleated issues in one note.
+1. **Brief:** Please don't include long explanations. Use screenshots and bullet points instead of descriptive paragraphs.
+
+### Bug Report Guidelines
+
+1. **Steps to Reproduce:** The bug report must have a list of steps needed to reproduce a bug. If we cannot reproduce it, then we cannot solve it.
+1. **Version Number:** Please add the version number in your report. Often a bug is fixed in the latest version
+1. **Clear Title:** Add a clear subject to your bug report like "Unable to submit Purchase Order without Basic Rate" instead of just "Cannot Submit"
+1. **Screenshots:** Screenshots are a great way of communicating the issues. Try adding annotations or using LiceCAP to take a screencast in `gif`.
+
+### Feature Request Guidelines
+
+1. **Clarity:** Clearly specify how do you want the feature to behave. Don't just say "I would like multiple PDF formats", say that "Ability to add multiple print formats for customers with different languages".
+1. **Solution:** Try and identify how the feature should look like.
+1. **Mockups:** Mockups are a great way to explain your requirement.
+
+### What if my Issue is closed
+
+Don't worry, take the feedback, supply the correct information and re-open it!

.github/PULL_REQUEST_TEMPLATE.md

@@ -0,0 +1,2 @@
+Please read the pull request checklist to make sure your changes are merged: https://github.com/frappe/erpnext/wiki/Pull-Request-Checklist
+

.github/stale.yml

@@ -0,0 +1,34 @@
+# Configuration for probot-stale - https://github.com/probot/stale
+
+# Number of days of inactivity before an Issue or Pull Request becomes stale
+daysUntilStale: 10
+
+# Number of days of inactivity before a stale Issue or Pull Request is closed.
+# Set to false to disable. If disabled, issues still need to be closed manually, but will remain marked as stale.
+daysUntilClose: 7
+
+# Issues or Pull Requests with these labels will never be considered stale. Set to `[]` to disable
+exemptLabels:
+  - hotfix
+
+# Set to true to ignore issues in a project (defaults to false)
+exemptProjects: false
+
+# Set to true to ignore issues in a milestone (defaults to false)
+exemptMilestones: true
+
+# Label to use when marking as stale
+staleLabel: inactive
+
+# Comment to post when marking as stale. Set to `false` to disable
+markComment: >
+  This pull request has been automatically marked as stale because it has not had
+  recent activity. It will be closed within a week if no further activity occurs, but it
+  only takes a comment to keep a contribution alive :) Also, even if it is closed,
+  you can always reopen the PR when you're ready. Thank you for contributing.
+  
+# Limit the number of actions per hour, from 1-30. Default is 30
+limitPerRun: 30
+
+# Limit to only `issues` or `pulls`
+only: pulls

.gitignore

@@ -7,3 +7,8 @@ latest_updates.json
 .wnf-lang-status
 *.egg-info
 dist/
+erpnext/docs/current
+*.swp
+*.swo
+__pycache__
+*~

.travis.yml

@@ -1,4 +1,5 @@
 language: python
+dist: trusty
 
 python:
   - "2.7"
@@ -6,42 +7,51 @@ python:
 services:
   - mysql
 
-before_install:
-  - "export DISPLAY=:99.0"
-  - "sh -e /etc/init.d/xvfb start"
-
 install:
-  - sudo apt-get purge -y mysql-common
-  - wget https://raw.githubusercontent.com/frappe/bench/master/install_scripts/setup_frappe.sh
-  - sudo bash setup_frappe.sh --skip-setup-bench --mysql-root-password travis
-  - sudo pip install --upgrade pip
+  # fix mongodb travis error
+  - sudo rm /etc/apt/sources.list.d/mongodb*.list
+  - pip install flake8==3.3.0
+  - flake8 . --count --select=E901,E999,F821,F822,F823 --show-source --statistics
+  - sudo rm /etc/apt/sources.list.d/docker.list
+  - sudo apt-get install hhvm && rm -rf /home/travis/.kiex/
+  - sudo apt-get purge -y mysql-common mysql-server mysql-client
+  - nvm install v7.10.0
+  - pip install python-coveralls
+  - wget https://raw.githubusercontent.com/frappe/bench/master/playbooks/install.py
+  - sudo python install.py --develop --user travis --without-bench-setup
+  - sudo pip install -e ~/bench
+
   - rm $TRAVIS_BUILD_DIR/.git/shallow
-  - cd ~/ && bench init frappe-bench --frappe-path https://github.com/frappe/frappe.git --frappe-branch develop
+  - bash $TRAVIS_BUILD_DIR/travis/bench_init.sh
   - cp -r $TRAVIS_BUILD_DIR/test_sites/test_site ~/frappe-bench/sites/
 
-script:
-  - cd ~/frappe-bench
-  - bench get-app erpnext $TRAVIS_BUILD_DIR
-  - bench use test_site
-  - bench setup redis-cache
-  - bench setup redis-async-broker
-  - bench setup procfile --with-celery-broker
-  - bench reinstall
-  - bench build
-  - bench build-website
-  - bench start &
-  - sleep 10
-  - bench --verbose run-tests --driver Firefox
-
 before_script:
-  - mysql -e 'create database test_frappe'
+  - mysql -u root -ptravis -e 'create database test_frappe'
   - echo "USE mysql;\nCREATE USER 'test_frappe'@'localhost' IDENTIFIED BY 'test_frappe';\nFLUSH PRIVILEGES;\n" | mysql -u root -ptravis
   - echo "USE mysql;\nGRANT ALL PRIVILEGES ON \`test_frappe\`.* TO 'test_frappe'@'localhost';\n" | mysql -u root -ptravis
 
-notifications:
-  webhooks:
-    urls:
-      - https://webhooks.gitter.im/e/92b3bea86d8c5397beef
-    on_success: always
-    on_failure: always
-    on_start: never
+  - cd ~/frappe-bench
+  - bench get-app erpnext $TRAVIS_BUILD_DIR
+  - bench use test_site
+  - bench reinstall --yes
+  - bench build
+  - bench scheduler disable
+  - sed -i 's/9000/9001/g' sites/common_site_config.json
+  - bench start &
+  - sleep 10
+
+jobs:
+  include:
+    - stage: test
+      script:
+        - set -e
+        - bench run-tests --app erpnext --coverage
+      after_script:
+        - coveralls -b apps/erpnext -d ../../sites/.coverage
+      env: Server Side Test
+    - # stage
+      script:
+        - wget http://build.erpnext.com/20171108_190013_955977f8_database.sql.gz
+        - bench --force restore ~/frappe-bench/20171108_190013_955977f8_database.sql.gz --mariadb-root-password travis
+        - bench migrate
+      env: Patch Testing

CODE_OF_CONDUCT.md

@@ -0,0 +1,46 @@
+# Contributor Covenant Code of Conduct
+
+## Our Pledge
+
+In the interest of fostering an open and welcoming environment, we as contributors and maintainers pledge to making participation in our project and our community a harassment-free experience for everyone, regardless of age, body size, disability, ethnicity, gender identity and expression, level of experience, nationality, personal appearance, race, religion, or sexual identity and orientation.
+
+## Our Standards
+
+Examples of behavior that contributes to creating a positive environment include:
+
+* Using welcoming and inclusive language
+* Being respectful of differing viewpoints and experiences
+* Gracefully accepting constructive criticism
+* Focusing on what is best for the community
+* Showing empathy towards other community members
+
+Examples of unacceptable behavior by participants include:
+
+* The use of sexualized language or imagery and unwelcome sexual attention or advances
+* Trolling, insulting/derogatory comments, and personal or political attacks
+* Public or private harassment
+* Publishing others' private information, such as a physical or electronic address, without explicit permission
+* Other conduct which could reasonably be considered inappropriate in a professional setting
+
+## Our Responsibilities
+
+Project maintainers are responsible for clarifying the standards of acceptable behavior and are expected to take appropriate and fair corrective action in response to any instances of unacceptable behavior.
+
+Project maintainers have the right and responsibility to remove, edit, or reject comments, commits, code, wiki edits, issues, and other contributions that are not aligned to this Code of Conduct, or to ban temporarily or permanently any contributor for other behaviors that they deem inappropriate, threatening, offensive, or harmful.
+
+## Scope
+
+This Code of Conduct applies both within project spaces and in public spaces when an individual is representing the project or its community. Examples of representing a project or community include using an official project e-mail address, posting via an official social media account, or acting as an appointed representative at an online or offline event. Representation of a project may be further defined and clarified by project maintainers.
+
+## 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.
+
+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.
+
+## Attribution
+
+This Code of Conduct is adapted from the [Contributor Covenant][homepage], version 1.4, available at [http://contributor-covenant.org/version/1/4][version]
+
+[homepage]: http://contributor-covenant.org
+[version]: http://contributor-covenant.org/version/1/4/

CONTRIBUTING.md

@@ -1,68 +0,0 @@
-# Contributing to Frappe / ERPNext
-
-## Questions
-
-If you have questions on how to use ERPNext or want help in customization or debugging of your scripts, please post on https://discuss.erpnext.com. This is only for bug reports and feature requests.
-
-## Reporting issues
-
-We only accept issues that are bug reports or feature requests. Bugs must be isolated and reproducible problems. Please read the following guidelines before opening any issue.
-
-1. **Search for existing issues:** We want to avoid duplication, and you'd help us out a lot by first checking if someone else has reported the same issue. The issue may have already been resolved with a fix available.
-1. **Report each issue separately:** Don't club multiple, unreleated issues in one note.
-1. **Mention the version number:** Please mention the application, browser and platform version numbers.
-
-### Issues
-
-1. **Share as much information as possible:** Include operating system and version, browser and version, when did you last update ERPNext, how is it customized, etc. where appropriate. Also include steps to reproduce the bug.
-1. **Include Screenshots if possible:** Consider adding screenshots annotated with what goes wrong.
-1. **Find and post the trace for bugs:** If you are reporting an issue from the browser, Open the Javascript Console and paste us any error messages you see.
-1. **Security Issues:** If you are reporting a security issue, please send a private email to <info@frappe.io>.
-
-
-### Feature Requests
-
-1. We need as much information you can to consider a feature request. 
-1. Think about **how** you want us to build the feature. Consider including:
-	1. Mockups (wireframes of features)
-	1. Screenshots (annotated with what should change)
-	1. Screenshots from other products if you want us to implement features present in other products.
-1. Basically, the more you help us, the faster your request is likely to be completed.
-1. A one line feature request like **Implement Capacity Planning** will be closed.
-
-## Pull Requests
-
-General guidelines for sending pull requests:
-
-#### Don't Repeat Yourself (DRY)
-
-We believe that the most effective way to manage a product like this is to ensure that
-there is minimum repetition of code. So before contributing a function, please make sure
-that such a feature or function does not exist else where. If it does, the try and extend
-that function to accommodate your use case.
-
-#### Don't create new DocTypes Unless Absolutely Necessary
-
-DocTypes are easy to create but hard to maintain. If you find that there is a another DocType with a similar functionality, then please try and extend that functionality. For example, by adding a "type" field to classify the new type of record.
-
-#### Tabs or spaces?
-
-Tabs!
-
-#### Release Checklist
-
-- Describe, in detail, what is in the pull request
-- How to use the new feature?
-- Test cases
-- Change log
-- Manual Pull Request Link
-- Screencast. Should include:
-	- New Forms
-	- Linked Forms
-	- Linked Reports
-	- Print Views
-
-### Copyright
-
-Please see README.md
-

README.md

@@ -1,15 +1,24 @@
-# ERPNext - ERP made simple
+<div align="center">
+    <img src="https://github.com/frappe/design/blob/master/logos/erpnext-logo.svg" height="128">
+    <h2>ERPNext</h2>
+    <p align="center">
+        <p>ERP made simple</p>
+    </p>
 
-[![Build Status](https://travis-ci.org/frappe/erpnext.png)](https://travis-ci.org/frappe/erpnext) [![Gitter](https://badges.gitter.im/Join%20Chat.svg)](https://gitter.im/frappe/erpnext?utm_source=badge&utm_medium=badge&utm_campaign=pr-badge&utm_content=badge)
+[![Build Status](https://travis-ci.com/frappe/erpnext.png)](https://travis-ci.com/frappe/erpnext)
+[![Gitter](https://badges.gitter.im/Join%20Chat.svg)](https://gitter.im/frappe/erpnext?utm_source=badge&utm_medium=badge&utm_campaign=pr-badge&utm_content=badge) 
+[![Open Source Helpers](https://www.codetriage.com/frappe/erpnext/badges/users.svg)](https://www.codetriage.com/frappe/erpnext)
+[![Coverage Status](https://coveralls.io/repos/github/frappe/erpnext/badge.svg?branch=develop)](https://coveralls.io/github/frappe/erpnext?branch=develop)
 
 [https://erpnext.com](https://erpnext.com)
 
-Includes: Accounting, Inventory, CRM, Sales, Purchase, Projects, HRMS. Requires MariaDB.
+</div>
+
+Includes: Accounting, Inventory, Manufacturing, CRM, Sales, Purchase, Project Management, HRMS. Requires MariaDB.
 
 ERPNext is built on the [Frappe](https://github.com/frappe/frappe) Framework, a full-stack web app framework in Python & JavaScript.
 
-- [User Guide](https://manual.erpnext.com)
-- [Getting Help](http://erpnext.org/getting-help.html)
+- [User Guide](https://erpnext.org/docs/user)
 - [Discussion Forum](https://discuss.erpnext.com/)
 
 ---
@@ -32,12 +41,22 @@ System and user credentials are listed on the download page.
 
 ## License
 
-GNU/General Public License (see LICENSE.txt)
+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.
 
 ---
 
+## Contributing
+
+1. [Issue Guidelines](https://github.com/frappe/erpnext/wiki/Issue-Guidelines)
+1. [Report Security Vulnerabilities](https://erpnext.com/report)
+1. [Pull Request Requirements](https://github.com/frappe/erpnext/wiki/Contribution-Guidelines)
+1. [Translations](https://translate.erpnext.com)
+1. [Chart of Accounts](https://charts.erpnext.com)
+
+---
+
 ## Logo and Trademark
 
 The brand name ERPNext and the logo are trademarks of Frappe Technologies Pvt. Ltd.
@@ -63,7 +82,7 @@ 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 the ERPNext or WebNotes 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 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.”
 
 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.
 

ci/fix-mariadb.sh

@@ -1,11 +0,0 @@
-#!/bin/bash
-
-# stolen from http://cgit.drupalcode.org/octopus/commit/?id=db4f837
-includedir=`mysql_config --variable=pkgincludedir`
-thiscwd=`pwd`
-_THIS_DB_VERSION=`mysql -V 2>&1 | tr -d "\n" | cut -d" " -f6 | awk '{ print $1}' | cut -d"-" -f1 | awk '{ print $1}' | sed "s/[\,']//g"`
-if [ "$_THIS_DB_VERSION" = "5.5.40" ] && [ ! -e "$includedir-$_THIS_DB_VERSION-fixed.log" ] ; then
-  cd $includedir
-  sudo patch -p1 < $thiscwd/ci/my_config.h.patch &> /dev/null
-  sudo touch $includedir-$_THIS_DB_VERSION-fixed.log
-fi

ci/my_config.h.patch

@@ -1,22 +0,0 @@
-diff -burp a/my_config.h b/my_config.h
---- a/my_config.h	2014-10-09 19:32:46.000000000 -0400
-+++ b/my_config.h	2014-10-09 19:35:12.000000000 -0400
-@@ -641,17 +641,4 @@
- #define SIZEOF_TIME_T 8
- /* #undef TIME_T_UNSIGNED */
-
--/*
--  stat structure (from <sys/stat.h>) is conditionally defined
--  to have different layout and size depending on the defined macros.
--  The correct macro is defined in my_config.h, which means it MUST be
--  included first (or at least before <features.h> - so, practically,
--  before including any system headers).
--
--  __GLIBC__ is defined in <features.h>
--*/
--#ifdef __GLIBC__
--#error <my_config.h> MUST be included first!
--#endif
--
- #endif
-

erpnext/__init__.py

@@ -1 +1,147 @@
-from erpnext.__version__ import __version__
+# -*- coding: utf-8 -*-
+from __future__ import unicode_literals
+import inspect
+import frappe
+from erpnext.hooks import regional_overrides
+from frappe.utils import getdate
+
+__version__ = '10.1.54'
+
+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):
+	'''Returns name encoded with company abbreviation'''
+	company_abbr = 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 company or frappe.flags.company:
+		return frappe.get_cached_value('Company', 
+			company or frappe.flags.company,  'country')
+	elif frappe.flags.country:
+		return frappe.flags.country
+	else:
+		return frappe.get_system_settings('country')
+
+def allow_regional(fn):
+	'''Decorator to make a function regionally overridable
+
+	Example:
+	@erpnext.allow_regional
+	def myfunction():
+	  pass'''
+	def caller(*args, **kwargs):
+		region = get_region()
+		fn_name = inspect.getmodule(fn).__name__ + '.' + fn.__name__
+		if region in regional_overrides and fn_name in regional_overrides[region]:
+			return frappe.get_attr(regional_overrides[region][fn_name])(*args, **kwargs)
+		else:
+			return fn(*args, **kwargs)
+
+	return caller
+
+def get_last_membership():
+	'''Returns last membership if exists'''
+	last_membership = frappe.get_all('Membership', 'name,to_date,membership_type',
+		dict(member=frappe.session.user, paid=1), order_by='to_date desc', limit=1)
+
+	return last_membership and last_membership[0]
+
+def is_member():
+	'''Returns true if the user is still a member'''
+	last_membership = get_last_membership()
+	if last_membership and getdate(last_membership.to_date) > getdate():
+		return True
+	return False

erpnext/__version__.py

@@ -1,2 +0,0 @@
-from __future__ import unicode_literals
-__version__ = '6.11.2'

erpnext/accounts/deferred_revenue.py

@@ -0,0 +1,179 @@
+from __future__ import unicode_literals
+
+import frappe
+from frappe import _
+from frappe.utils import date_diff, add_months, today, getdate, add_days, flt
+from erpnext.accounts.utils import get_account_currency
+from erpnext.accounts.general_ledger import make_gl_entries
+
+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[item.name] and item.service_stop_date!=old_stop_dates[item.name]:
+			frappe.throw(_("Cannot change Service Stop Date for item in row {0}".format(item.idx)))
+
+def convert_deferred_expense_to_expense(start_date=None, end_date=None):
+	# check for the purchase invoice for which GL entries has to be done
+	invoices = frappe.db.sql_list('''
+		select parent from `tabPurchase Invoice Item` where service_start_date<=%s and service_end_date>=%s
+		and enable_deferred_expense = 1 and docstatus = 1
+	''', (end_date or today(), start_date or add_months(today(), -1)))
+
+	# For each invoice, book deferred expense
+	for invoice in invoices:
+		doc = frappe.get_doc("Purchase Invoice", invoice)
+		book_deferred_income_or_expense(doc, start_date, end_date)
+
+def convert_deferred_revenue_to_income(start_date=None, end_date=None):
+	# check for the sales invoice for which GL entries has to be done
+	invoices = frappe.db.sql_list('''
+		select parent from `tabSales Invoice Item` where service_start_date<=%s and service_end_date>=%s
+		and enable_deferred_revenue = 1 and docstatus = 1
+	''', (end_date or today(), start_date or add_months(today(), -1)))
+
+	# For each invoice, book deferred revenue
+	for invoice in invoices:
+		doc = frappe.get_doc("Sales Invoice", invoice)
+		book_deferred_income_or_expense(doc, start_date, end_date)
+
+def get_booking_dates(doc, item, start_date=None, end_date=None):
+	deferred_account = "deferred_revenue_account" if doc.doctype=="Sales Invoice" else "deferred_expense_account"
+	last_gl_entry, skip = False, False
+
+	booking_end_date = getdate(add_days(today(), -1)) if not end_date else end_date
+	if booking_end_date < item.service_start_date or \
+		(item.service_stop_date and booking_end_date.month > item.service_stop_date.month):
+		return None, None, None, True
+	elif booking_end_date >= item.service_end_date:
+		last_gl_entry = True
+		booking_end_date = item.service_end_date
+	elif item.service_stop_date and item.service_stop_date <= booking_end_date:
+		last_gl_entry = True
+		booking_end_date = item.service_stop_date
+
+	booking_start_date = getdate(add_months(today(), -1)) if not start_date else start_date
+	booking_start_date = booking_start_date \
+		if booking_start_date > item.service_start_date else item.service_start_date
+
+	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
+		order by posting_date desc limit 1
+	''', (doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)
+
+	if not prev_gl_entry and item.service_start_date < booking_start_date:
+		booking_start_date = item.service_start_date
+	elif prev_gl_entry:
+		booking_start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
+		skip = True if booking_start_date > booking_end_date else False
+
+	return last_gl_entry, booking_start_date, booking_end_date, skip
+
+def calculate_amount_and_base_amount(doc, item, last_gl_entry, total_days, total_booking_days):
+	account_currency = get_account_currency(item.expense_account)
+
+	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"
+
+	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:
+		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
+			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)
+
+		already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
+		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:
+			already_booked_amount_in_account_currency = gl_entries_details[0].total_credit_in_account_currency if gl_entries_details else 0
+			amount = flt(item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount"))
+
+	return amount, base_amount
+
+def book_deferred_income_or_expense(doc, start_date=None, end_date=None):
+	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
+	# start_date: 1st of the last month or the start date
+	# end_date: end_date or today-1
+
+	gl_entries = []
+	for item in doc.get('items'):
+		skip = False
+		last_gl_entry, booking_start_date, booking_end_date, skip = \
+			get_booking_dates(doc, item, start_date, end_date)
+
+		if skip: continue
+		total_days = date_diff(item.service_end_date, item.service_start_date)
+		total_booking_days = date_diff(booking_end_date, booking_start_date) + 1
+
+		account_currency = get_account_currency(item.expense_account)
+		amount, base_amount = calculate_amount_and_base_amount(doc, item, last_gl_entry, total_days, total_booking_days)
+
+		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
+
+		# GL Entry for crediting the amount in the deferred expense
+		gl_entries.append(
+			doc.get_gl_dict({
+				"account": credit_account,
+				"against": against,
+				"credit": base_amount,
+				"credit_in_account_currency": amount,
+				"cost_center": item.cost_center,
+				'posting_date': booking_end_date,
+				'project': project
+			}, account_currency)
+		)
+		# 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": item.cost_center,
+				"voucher_detail_no": item.name,
+				'posting_date': booking_end_date,
+				'project': project
+			}, account_currency)
+		)
+
+	if gl_entries:
+		make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)

erpnext/accounts/doctype/account/account.js

@@ -1,95 +1,187 @@
-// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+// Copyright (c) 2017, Frappe Technologies Pvt. Ltd. and Contributors
 // License: GNU General Public License v3. See license.txt
 
-cur_frm.list_route = "Accounts Browser/Account";
-
-cur_frm.cscript.refresh = function(doc, cdt, cdn) {
-	if(doc.__islocal) {
-		msgprint(__("Please create new account from Chart of Accounts."));
-		throw "cannot create";
-	}
-
-	cur_frm.toggle_display('account_name', doc.__islocal);
-
-	// hide fields if group
-	cur_frm.toggle_display(['account_type', 'tax_rate'], cint(doc.is_group)==0)
-
-	// disable fields
-	cur_frm.toggle_enable(['account_name', 'is_group', 'company'], false);
-
-	if(cint(doc.is_group)==0) {
-		cur_frm.toggle_display('freeze_account', doc.__onload && doc.__onload.can_freeze_account);
-	}
-
-	// read-only for root accounts
-	if(!doc.parent_account) {
-		cur_frm.set_read_only();
-		cur_frm.set_intro(__("This is a root account and cannot be edited."));
-	} else {
-		// credit days and type if customer or supplier
-		cur_frm.set_intro(null);
-
-		cur_frm.cscript.account_type(doc, cdt, cdn);
-
-		// show / hide convert buttons
-		cur_frm.cscript.add_toolbar_buttons(doc);
-	}
-}
-
-cur_frm.add_fetch('parent_account', 'report_type', 'report_type');
-cur_frm.add_fetch('parent_account', 'root_type', 'root_type');
-
-cur_frm.cscript.account_type = function(doc, cdt, cdn) {
-	if(doc.is_group==0) {
-		cur_frm.toggle_display(['tax_rate'], doc.account_type == 'Tax');
-		cur_frm.toggle_display('warehouse', doc.account_type=='Warehouse');
-	}
-}
-
-cur_frm.cscript.add_toolbar_buttons = function(doc) {
-	cur_frm.add_custom_button(__('Chart of Accounts'),
-		function() { frappe.set_route("Accounts Browser", "Account"); }, 'icon-sitemap')
-
-	if (doc.is_group == 1) {
-		cur_frm.add_custom_button(__('Convert to non-Group'),
-			function() { cur_frm.cscript.convert_to_ledger(); }, 'icon-retweet', 'btn-default');
-	} else if (cint(doc.is_group) == 0) {
-		cur_frm.add_custom_button(__('View Ledger'), function() {
-			frappe.route_options = {
-				"account": doc.name,
-				"from_date": sys_defaults.year_start_date,
-				"to_date": sys_defaults.year_end_date,
-				"company": doc.company
+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
+				}
 			};
-			frappe.set_route("query-report", "General Ledger");
-		}, "icon-table");
+		});
+	},
+	refresh: function(frm) {
+		frm.toggle_display('account_name', frm.is_new());
 
-		cur_frm.add_custom_button(__('Convert to Group'),
-			function() { cur_frm.cscript.convert_to_group(); }, 'icon-retweet', 'btn-default')
-	}
-}
+		// hide fields if group
+		frm.toggle_display(['account_type', 'tax_rate'], cint(frm.doc.is_group) == 0);
 
-cur_frm.cscript.convert_to_ledger = function(doc, cdt, cdn) {
-  return $c_obj(cur_frm.doc,'convert_group_to_ledger','',function(r,rt) {
-    if(r.message == 1) {
-	  cur_frm.refresh();
-    }
-  });
-}
+		// disable fields
+		frm.toggle_enable(['is_group', 'company'], false);
 
-cur_frm.cscript.convert_to_group = function(doc, cdt, cdn) {
-  return $c_obj(cur_frm.doc,'convert_ledger_to_group','',function(r,rt) {
-    if(r.message == 1) {
-	  cur_frm.refresh();
-    }
-  });
-}
-
-cur_frm.fields_dict['parent_account'].get_query = function(doc) {
-	return {
-		filters: {
-			"is_group": 1,
-			"company": doc.company
+		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');
+			}
+			frm.add_custom_button(__('Update Account Name / Number'), function () {
+				frm.trigger("update_account_number");
+			});
+		}
+
+		if(!frm.doc.__islocal) {
+			frm.add_custom_button(__('Merge Account'), function () {
+				frm.trigger("merge_account");
+			});
+		}
+	},
+	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'),
+			function () { frappe.set_route("Tree", "Account"); });
+
+		if (frm.doc.is_group == 1) {
+			frm.add_custom_button(__('Group to Non-Group'), function () {
+				return frappe.call({
+					doc: frm.doc,
+					method: 'convert_group_to_ledger',
+					callback: function() {
+						frm.refresh();
+					}
+				});
+			});
+		} else if (cint(frm.doc.is_group) == 0
+			&& frappe.boot.user.can_read.indexOf("GL Entry") !== -1) {
+			cur_frm.add_custom_button(__('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");
+			});
+
+			frm.add_custom_button(__('Non-Group to Group'), function () {
+				return frappe.call({
+					doc: frm.doc,
+					method: 'convert_ledger_to_group',
+					callback: function() {
+						frm.refresh();
+					}
+				});
+			});
+		}
+	},
+
+	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

@@ -1,69 +1,93 @@
 {
  "allow_copy": 1, 
+ "allow_guest_to_view": 0, 
  "allow_import": 1, 
- "allow_rename": 1, 
+ "allow_rename": 0, 
+ "beta": 0, 
  "creation": "2013-01-30 12:49:46", 
  "custom": 0, 
  "description": "Heads (or groups) against which Accounting Entries are made and balances are maintained.", 
  "docstatus": 0, 
  "doctype": "DocType", 
  "document_type": "Setup", 
+ "editable_grid": 0, 
  "fields": [
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "properties", 
    "fieldtype": "Section Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "", 
    "length": 0, 
    "no_copy": 0, 
    "oldfieldtype": "Section Break", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "column_break0", 
    "fieldtype": "Column Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0, 
    "width": "50%"
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "account_name", 
    "fieldtype": "Data", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
-   "in_filter": 1, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Account Name", 
    "length": 0, 
    "no_copy": 1, 
@@ -71,47 +95,94 @@
    "oldfieldtype": "Data", 
    "permlevel": 0, 
    "print_hide": 0, 
-   "read_only": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 1, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "account_number", 
+   "fieldtype": "Data", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 1, 
+   "label": "Account Number", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "default": "0", 
    "fieldname": "is_group", 
    "fieldtype": "Check", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Is Group", 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "precision": "", 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "company", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
-   "in_filter": 1, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Company", 
    "length": 0, 
    "no_copy": 0, 
@@ -120,70 +191,94 @@
    "options": "Company", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 1, 
    "report_hide": 0, 
    "reqd": 1, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "root_type", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Root Type", 
    "length": 0, 
    "no_copy": 0, 
    "options": "\nAsset\nLiability\nIncome\nExpense\nEquity", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "report_type", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Report Type", 
    "length": 0, 
    "no_copy": 0, 
    "options": "\nBalance Sheet\nProfit and Loss", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "depends_on": "eval:doc.is_group==0", 
    "fieldname": "account_currency", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Currency", 
    "length": 0, 
    "no_copy": 0, 
@@ -191,45 +286,93 @@
    "permlevel": 0, 
    "precision": "", 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
+   "default": "0", 
+   "fieldname": "inter_company_account", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Inter Company Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "column_break1", 
    "fieldtype": "Column Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0, 
    "width": "50%"
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "parent_account", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 1, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Parent Account", 
    "length": 0, 
    "no_copy": 0, 
@@ -238,50 +381,66 @@
    "options": "Account", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 1, 
    "search_index": 1, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Setting Account Type helps in selecting this Account in transactions.", 
    "fieldname": "account_type", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
-   "in_filter": 1, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Account Type", 
    "length": 0, 
    "no_copy": 0, 
    "oldfieldname": "account_type", 
    "oldfieldtype": "Select", 
-   "options": "\nBank\nCash\nTax\nChargeable\nWarehouse\nReceivable\nPayable\nEquity\nFixed Asset\nCost of Goods Sold\nExpense Account\nRound Off\nIncome Account\nStock Received But Not Billed\nExpenses Included In Valuation\nStock Adjustment\nStock\nTemporary", 
+   "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\nTax\nTemporary", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Rate at which this tax is applied", 
    "fieldname": "tax_rate", 
    "fieldtype": "Float", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Rate", 
    "length": 0, 
    "no_copy": 0, 
@@ -289,24 +448,32 @@
    "oldfieldtype": "Currency", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "If the account is frozen, entries are allowed to restricted users.", 
    "fieldname": "freeze_account", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Frozen", 
    "length": 0, 
    "no_copy": 0, 
@@ -315,137 +482,150 @@
    "options": "No\nYes", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
-   "fieldname": "warehouse", 
-   "fieldtype": "Link", 
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "in_filter": 0, 
-   "in_list_view": 0, 
-   "label": "Warehouse", 
-   "length": 0, 
-   "no_copy": 0, 
-   "options": "Warehouse", 
-   "permlevel": 0, 
-   "print_hide": 0, 
-   "read_only": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "unique": 0
-  }, 
-  {
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "balance_must_be", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Balance must be", 
    "length": 0, 
    "no_copy": 0, 
    "options": "\nDebit\nCredit", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "lft", 
    "fieldtype": "Int", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Lft", 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 1, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "rgt", 
    "fieldtype": "Int", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Rgt", 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 1, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "old_parent", 
    "fieldtype": "Data", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Old Parent", 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }
  ], 
+ "has_web_view": 0, 
  "hide_heading": 0, 
  "hide_toolbar": 0, 
- "icon": "icon-money", 
+ "icon": "fa fa-money", 
  "idx": 1, 
+ "image_view": 0, 
  "in_create": 0, 
- "in_dialog": 0, 
  "is_submittable": 0, 
  "issingle": 0, 
  "istable": 0, 
  "max_attachments": 0, 
- "modified": "2015-11-16 06:29:41.535663", 
+ "modified": "2018-09-05 09:47:04.287841", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Account", 
@@ -453,7 +633,6 @@
  "permissions": [
   {
    "amend": 0, 
-   "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 1, 
    "delete": 1, 
@@ -473,7 +652,6 @@
   }, 
   {
    "amend": 0, 
-   "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 0, 
    "delete": 0, 
@@ -493,7 +671,6 @@
   }, 
   {
    "amend": 0, 
-   "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 0, 
    "delete": 0, 
@@ -513,7 +690,6 @@
   }, 
   {
    "amend": 0, 
-   "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 0, 
    "delete": 0, 
@@ -533,7 +709,6 @@
   }, 
   {
    "amend": 0, 
-   "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 1, 
    "delete": 1, 
@@ -552,7 +727,12 @@
    "write": 1
   }
  ], 
+ "quick_entry": 0, 
  "read_only": 0, 
  "read_only_onload": 0, 
- "search_fields": ""
+ "search_fields": "account_number", 
+ "show_name_in_global_search": 1, 
+ "sort_order": "ASC", 
+ "track_changes": 1, 
+ "track_seen": 0
 }

erpnext/accounts/doctype/account/account.py

@@ -3,31 +3,41 @@
 
 from __future__ import unicode_literals
 import frappe
-from frappe.utils import cstr, cint
+from frappe.utils import cint, cstr
 from frappe import throw, _
-from frappe.model.document import Document
+from frappe.utils.nestedset import NestedSet
 
 class RootNotEditable(frappe.ValidationError): pass
+class BalanceMismatchError(frappe.ValidationError): pass
 
-class Account(Document):
+class Account(NestedSet):
 	nsm_parent_field = 'parent_account'
+	def on_update(self):
+		if frappe.local.flags.ignore_on_update:
+			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.get("__onload").can_freeze_account = True
+			self.set_onload("can_freeze_account", True)
 
 	def autoname(self):
-		self.name = self.account_name.strip() + ' - ' + \
-			frappe.db.get_value("Company", self.company, "abbr")
+		from erpnext.accounts.utils import get_autoname_with_number
+		self.name = get_autoname_with_number(self.account_number, self.account_name, None, 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_warehouse_account()
 		self.validate_frozen_accounts_modifier()
 		self.validate_balance_must_be_debit_or_credit()
 		self.validate_account_currency()
@@ -49,7 +59,8 @@ class Account(Document):
 
 	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)
+			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
@@ -66,12 +77,33 @@ class Account(Document):
 					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(_("Root Account must be a group"))
+
+	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:
@@ -92,7 +124,7 @@ class Account(Document):
 
 	def validate_account_currency(self):
 		if not self.account_currency:
-			self.account_currency = frappe.db.get_value("Company", self.company, "default_currency")
+			self.account_currency = frappe.get_cached_value('Company',  self.company,  "default_currency")
 
 		elif self.account_currency != frappe.db.get_value("Account", self.name, "account_currency"):
 			if frappe.db.get_value("GL Entry", {"account": self.name}):
@@ -111,7 +143,7 @@ class Account(Document):
 	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:
+		elif self.account_type and not self.flags.exclude_account_type_check:
 			throw(_("Cannot covert to Group because Account Type is selected."))
 		else:
 			self.is_group = 1
@@ -127,81 +159,18 @@ class Account(Document):
 			and docstatus != 2""", self.name)
 
 	def validate_mandatory(self):
-		if not self.report_type:
-			throw(_("Report Type is mandatory"))
-
 		if not self.root_type:
 			throw(_("Root Type is mandatory"))
 
-	def validate_warehouse_account(self):
-		if not cint(frappe.defaults.get_global_default("auto_accounting_for_stock")):
-			return
-
-		if self.account_type == "Warehouse":
-			if not self.warehouse:
-				throw(_("Warehouse is mandatory if account type is Warehouse"))
-
-			old_warehouse = cstr(frappe.db.get_value("Account", self.name, "warehouse"))
-			if old_warehouse != cstr(self.warehouse):
-				if old_warehouse:
-					self.validate_warehouse(old_warehouse)
-				if self.warehouse:
-					self.validate_warehouse(self.warehouse)
-		elif self.warehouse:
-			self.warehouse = None
-
-	def validate_warehouse(self, warehouse):
-		if frappe.db.get_value("Stock Ledger Entry", {"warehouse": warehouse}):
-			throw(_("Stock entries exist against warehouse {0}, hence you cannot re-assign or modify Warehouse").format(warehouse))
-
-	def update_nsm_model(self):
-		"""update lft, rgt indices for nested set model"""
-		import frappe
-		import frappe.utils.nestedset
-		frappe.utils.nestedset.update_nsm(self)
-
-	def on_update(self):
-		self.update_nsm_model()
-
-	def validate_trash(self):
-		"""checks gl entries and if child exists"""
-		if not self.parent_account:
-			throw(_("Root account can not be deleted"))
-
-		if self.check_gle_exists():
-			throw(_("Account with existing transaction can not be deleted"))
-		if self.check_if_child_exists():
-			throw(_("Child account exists for this account. You can not delete this account."))
+		if not self.report_type:
+			throw(_("Report Type is mandatory"))
 
 	def on_trash(self):
-		self.validate_trash()
-		self.update_nsm_model()
+		# checks gl entries and if child exists
+		if self.check_gle_exists():
+			throw(_("Account with existing transaction can not be deleted"))
 
-	def before_rename(self, old, new, merge=False):
-		# Add company abbr if not provided
-		from erpnext.setup.doctype.company.company import get_name_with_abbr
-		new_account = get_name_with_abbr(new, self.company)
-
-		# Validate properties before merging
-		if merge:
-			if not frappe.db.exists("Account", new):
-				throw(_("Account {0} does not exist").format(new))
-
-			val = list(frappe.db.get_value("Account", new_account,
-				["is_group", "root_type", "company"]))
-
-			if val != [self.is_group, self.root_type, self.company]:
-				throw(_("""Merging is only possible if following properties are same in both records. Is Group, Root Type, Company"""))
-
-		return new_account
-
-	def after_rename(self, old, new, merge=False):
-		if not merge:
-			frappe.db.set_value("Account", new, "account_name",
-				" - ".join(new.split(" - ")[:-1]))
-		else:
-			from frappe.utils.nestedset import rebuild_tree
-			rebuild_tree("Account", "parent_account")
+		super(Account, self).on_trash(True)
 
 def get_parent_account(doctype, txt, searchfield, start, page_len, filters):
 	return frappe.db.sql("""select name from tabAccount
@@ -215,10 +184,69 @@ def get_account_currency(account):
 	if not account:
 		return
 	def generator():
-		account_currency, company = frappe.db.get_value("Account", account, ["account_currency", "company"])
+		account_currency, company = frappe.get_cached_value("Account", account, ["account_currency", "company"])
 		if not account_currency:
-			account_currency = frappe.db.get_value("Company", company, "default_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):
+
+	account = frappe.db.get_value("Account", name, "company", as_dict=True)
+	if not account: return
+	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())
+
+	new_name = get_account_autoname(account_number, account_name, account.company)
+	if name != new_name:
+		frappe.rename_doc("Account", name, new_name, ignore_permissions=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, ignore_permissions=1)
+
+	return new

erpnext/accounts/doctype/account/account_tree.js

@@ -0,0 +1,114 @@
+frappe.provide("frappe.treeview_settings")
+
+frappe.treeview_settings["Account"] = {
+	breadcrumbs: "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")
+	}],
+	root_label: "Accounts",
+	get_tree_nodes: 'erpnext.accounts.utils.get_children',
+	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'].page = {};
+		$.extend(frappe.treeview_settings['Account'].page, treeview.page);
+		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'));
+
+		// make
+		treeview.page.add_inner_button(__("Journal Entry"), function() {
+			frappe.new_doc('Journal Entry', {company: get_company()});
+		}, __('Make'));
+		treeview.page.add_inner_button(__("New Company"), function() {
+			frappe.new_doc('Company');
+		}, __('Make'));
+
+		// 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'));
+		}
+
+	},
+	onrender: function(node) {
+		if(frappe.boot.user.can_read.indexOf("GL Entry") !== -1){
+			var dr_or_cr = node.data.balance < 0 ? "Cr" : "Dr";
+			if (node.data && node.data.balance!==undefined) {
+				$('<span class="balance-area pull-right text-muted small">'
+					+ (node.data.balance_in_account_currency ?
+						(format_currency(Math.abs(node.data.balance_in_account_currency),
+							node.data.account_currency) + " / ") : "")
+					+ format_currency(Math.abs(node.data.balance), node.data.company_currency)
+					+ " " + dr_or_cr
+					+ '</span>').insertBefore(node.$ul);
+			}
+		}
+	},
+	toolbar: [
+		{
+			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'].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

@@ -1,28 +1,29 @@
 # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
-from __future__ import unicode_literals
+
 import frappe, os, json
 from frappe.utils import cstr
 from unidecode import unidecode
+from six import iteritems
+from frappe.utils.nestedset import rebuild_tree
 
-def create_charts(chart_name, company):
-	chart = get_chart(chart_name)
-
+def create_charts(company, chart_template=None, existing_company=None):
+	chart = 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():
+			for account_name, child in iteritems(children):
 				if root_account:
 					root_type = child.get("root_type")
 
-				if account_name not in ["account_type", "root_type", "is_group"]:
+				if account_name not in ["account_number", "account_type",
+					"root_type", "is_group", "tax_rate"]:
 
-					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)
+					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"] \
@@ -36,72 +37,197 @@ def create_charts(chart_name, company):
 						"is_group": is_group,
 						"root_type": root_type,
 						"report_type": report_type,
+						"account_number": account_number,
 						"account_type": child.get("account_type"),
-						"account_currency": frappe.db.get_value("Company", company, "default_currency")
+						"account_currency": frappe.db.get_value('Company',  company,  "default_currency"),
+						"tax_rate": child.get("tax_rate")
 					})
 
-					if root_account:
+					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_on_update = True
 		_import_accounts(chart, None, None, root_account=True)
+		rebuild_tree("Account", "parent_account")
+		frappe.local.flags.ignore_on_update = 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_type", "root_type", "is_group"])):
+	elif len(set(child.keys()) - set(["account_type", "root_type", "is_group", "tax_rate", "account_number"])):
 		is_group = 1
 	else:
 		is_group = 0
 
 	return is_group
 
-def get_chart(chart_name):
+def get_chart(chart_template, existing_company=None):
 	chart = {}
-	if chart_name == "Standard":
+	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:
-		path = os.path.join(os.path.dirname(__file__), "verified")
-		for fname in os.listdir(path):
-			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_name:
-						return json.loads(chart).get("tree")
+		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):
+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("is_active", "No") == "Yes" and content.get("disabled", "No") == "No":
-				charts.append(content["name"])
+			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:
-		path = os.path.join(os.path.dirname(__file__), "verified")
-		for fname in os.listdir(path):
-			if fname.startswith(country_code) and fname.endswith(".json"):
-				with open(os.path.join(path, fname), "r") as f:
-					_get_chart_name(f.read())
+		folders = ("verified",)
+		if frappe.local.flags.allow_unverified_charts:
+			folders = ("verified", "unverified")
 
-	# countries_use_OHADA_system = ["Benin", "Burkina Faso", "Cameroon", "Central African Republic", "Comoros",
-	# 	"Congo", "Ivory Coast", "Gabon", "Guinea", "Guinea Bissau", "Equatorial Guinea", "Mali", "Niger",
-	# 	"Replica of Democratic Congo", "Senegal", "Chad", "Togo"]
-	#
-	# if country in countries_use_OHADA_system:
-	# 	with open(os.path.join(os.path.dirname(__file__), "syscohada_syscohada_chart_template.json"), "r") as f:
-	# 		_get_chart_name(f.read())
+		for folder in folders:
+			path = os.path.join(os.path.dirname(__file__), folder)
+			if not os.path.exists(path):
+				continue
 
-	if len(charts) != 1:
-		charts.append("Standard")
+			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"],
+		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 iteritems(account_master):
+				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):
+	''' get chart template from its folder and parse the json to be rendered as tree '''
+	chart = 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 iteritems(children):
+			account = {}
+			if account_name in ["account_number", "account_type",\
+				"root_type", "is_group", "tax_rate"]: continue
+
+			account['parent_account'] = parent
+			account['expandable'] = True if identify_is_group(child) else False
+			account['value'] = (child.get('account_number') + ' - ' + 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

@@ -4,7 +4,7 @@
 """
 Import chart of accounts from OpenERP sources
 """
-from __future__ import unicode_literals
+from __future__ import print_function, unicode_literals
 
 import os, json
 import ast
@@ -12,6 +12,8 @@ from xml.etree import ElementTree as ET
 from frappe.utils.csvutils import read_csv_content
 import frappe
 
+from six import iteritems
+
 path = "/Users/nabinhait/projects/odoo/addons"
 
 accounts = {}
@@ -84,7 +86,7 @@ def get_csv_contents(files_path):
 					try:
 						csv_content.setdefault(file_type, [])\
 							.append(read_csv_content(csvfile.read()))
-					except Exception, e:
+					except Exception as e:
 						continue
 	return csv_content
 
@@ -137,7 +139,7 @@ def get_account_types(root_list, csv_content, prefix=None):
 
 def make_maps_for_xml(xml_roots, account_types, country_dir):
 	"""make maps for `charts` and `accounts`"""
-	for model, root_list in xml_roots.iteritems():
+	for model, root_list in iteritems(xml_roots):
 		for root in root_list:
 			for node in root[0].findall("record"):
 				if node.get("model")=="account.account.template":
@@ -229,7 +231,7 @@ def make_charts():
 
 		filename = src["id"][5:] + "_" + chart_id
 
-		print "building " + filename
+		print("building " + filename)
 		chart = {}
 		chart["name"] = src["name"]
 		chart["country_code"] = src["id"][5:]

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

@@ -1,210 +0,0 @@
-{
-    "country_code": "ar",
-    "name": "Plan de Cuentas",
-	"disabled": "Yes",
-    "tree": {
-        "Cuentas Patrimoniales": {
-            "ACTIVO": {
-                "Bienes Inmateriales": {
-                    "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada": {},
-                    "Bienes Inmateriales / Concesiones y Franquicias": {},
-                    "Bienes Inmateriales / Marcas de F\u00e1brica": {},
-                    "Bienes Inmateriales / Patentes de Invenci\u00f3n": {}
-                },
-                "Bienes de Cambio": {
-                    "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio": {},
-                    "Bienes de Cambio - Mercader\u00edas": {
-                        "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01": {}
-                    },
-                    "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito": {},
-                    "Materiales Varios ": {},
-                    "Materias primas": {},
-                    "Productos Elaborados": {},
-                    "Productos en Curso de Elaboraci\u00f3n": {}
-                },
-                "Bienes de Uso": {
-                    "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada": {},
-                    "Bienes de Uso / Equipos": {},
-                    "Bienes de Uso / Inmuebles": {},
-                    "Bienes de Uso / Maquinaria": {},
-                    "Bienes de Uso / Rodados": {}
-                },
-                "Caja y Bancos": {
-                    "Caja y Bancos - Caja": {
-                        "Caja y bancos - Caja / efectivo ARS": {}
-                    },
-                    "Caja y Bancos - Cuentas Corrientes": {
-                        "Caja y Bancos.../ BCO. CTA CTE ARS": {}
-                    },
-                    "Caja y Bancos - Fondos fijos": {
-                        "Caja y ...- Fondos fijos / caja chica 01 ARS": {}
-                    },
-                    "Caja y Bancos - Moneda Extranjera": {
-                        "Caja y bancos - Caja / efectivo USD": {}
-                    },
-                    "Caja y bancos - Recaudaciones a Depositar ": {},
-                    "Caja y bancos - Valores a Depositar ": {}
-                },
-                "Inversiones": {
-                    "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {},
-                    "Inversiones / Acciones Permanentes": {},
-                    "Inversiones / Acciones Transitorias": {},
-                    "Inversiones / T\u00edtulos P\u00fablicos": {}
-                }
-            },
-            "Cr\u00e9ditos por Ventas": {
-                "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables": {},
-                "Cr\u00e9ditos por Ventas / Deudores Morosos": {},
-                "Cr\u00e9ditos por Ventas / Deudores Varios": {},
-                "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial": {},
-                "Cr\u00e9ditos por Ventas / Deudores por Ventas": {}
-            },
-            "Otros Cr\u00e9ditos": {
-                "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar": {},
-                "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos": {},
-                "Otros Cr\u00e9ditos / Accionistas": {},
-                "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado": {},
-                "Otros Cr\u00e9ditos / Anticipo al Personal": {},
-                "Otros Cr\u00e9ditos / Anticipo de Impuestos": {},
-                "Otros Cr\u00e9ditos / Anticipos a Proveedores": {},
-                "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado": {},
-                "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados": {}
-            },
-            "PASIVO": {
-                "Deudas Bancarias y Financieras": {
-                    "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente": {},
-                    "Deudas Bancarias y Financieras / Debentures Emitidos": {},
-                    "Deudas Bancarias y Financieras / Intereses a Pagar": {},
-                    "Deudas Bancarias y Financieras / Obligaciones a Pagar": {},
-                    "Deudas Bancarias y Financieras / Prestamos": {}
-                },
-                "Deudas Comerciales": {
-                    "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {},
-                    "Deudas Comerciales / Anticipos de Clientes": {},
-                    "Deudas Comerciales / Proveedores": {}
-                },
-                "Deudas Fiscales": {
-                    "Deudas Fiscales / IVA a Pagar": {},
-                    "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar": {},
-                    "Deudas Fiscales / Impuesto a las Ganancias a Pagar": {},
-                    "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar": {},
-                    "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar": {},
-                    "Deudas Fiscales / Monotributo a Pagar": {}
-                },
-                "Deudas Sociales": {
-                    "Deudas Sociales / Cargas Sociales a Pagar": {},
-                    "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario": {},
-                    "Deudas Sociales / Retenciones a Depositar": {},
-                    "Deudas Sociales / Sueldos a Pagar": {}
-                },
-                "Otras Deudas": {
-                    "Otras Deudas / Acreedores Varios": {},
-                    "Otras Deudas / Cobros por Adelantado": {},
-                    "Otras Deudas / Dividendos a Pagar": {},
-                    "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar": {}
-                },
-                "Previsiones": {
-                    "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {},
-                    "Previsiones / Previsi\u00f3n para Garant\u00edas por Service": {},
-                    "Previsiones / Previsi\u00f3n para juicios Pendientes": {}
-                }
-            },
-            "PATRIMONIO NETO": {
-                "Ajustes al Patrimonio": {
-                    "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso": {}
-                },
-                "Aportes No Capitalizados": {
-                    "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {},
-                    "Aportes No Capitalizados / Primas de Emsi\u00f3n": {}
-                },
-                "Capital Social": {
-                    "Capital social / (-) Descuento de Emisi\u00f3n de Acciones": {},
-                    "Capital social / Acciones en Circulaci\u00f3n": {},
-                    "Capital social / Capital Suscripto": {},
-                    "Capital social / Dividendos a Distribuir en Acciones": {}
-                },
-                "Ganancias Reservadas": {
-                    "Reserva Estatutaria": {},
-                    "Reserva Facultativa": {},
-                    "Reserva Legal": {},
-                    "Reserva para Renovaci\u00f3n de Bienes de Uso": {}
-                },
-                "Resultados No Asignados": {
-                    "Ganancias y P\u00e9rdidas del Ejercicio": {},
-                    "Resultado del Ejercicio": {},
-                    "Resultados Acumulados": {},
-                    "Resultados Acumulados del Ejercicio Anterior": {}
-                }
-            },
-            "root_type": ""
-        },
-        "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": {
-            "RESULTADOS NEGATIVOS": {
-                "Resultados Negativos Extraordinarios": {
-                    "Donaciones Cedidas, Otorgadas": {},
-                    "Gastos en Siniestros": {},
-                    "P\u00e9rdida Venta Bienes de Uso": {}
-                },
-                "Resultados Negativos Ordinarios": {
-                    "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 Bienes de Uso": {},
-                    "Gastos en Impuestos": {},
-                    "Gastos en Servicios P\u00fablicos": {},
-                    "Gastos en Sueldos y Jormales": {}
-                }
-            },
-            "RESULTADOS POSITIVOS": {
-                "Resultados Positivos Extraordinarios": {
-                    "Donaciones obtenidas, ganandas, percibidas": {},
-                    "Ganancia Venta Inversiones Permanentes": {},
-                    "Ganancia Venta de Bienes de Uso": {},
-                    "Recupero de Deudores Incobrables": {},
-                    "Recupero de Rezagos": {}
-                },
-                "Resultados Positivos Ordinarios": {
-                    "Alquileres gananados, obtenidos, percibidos": {},
-                    "Comisiones gananados, obtenidos, percibidos": {},
-                    "Descuentos gananados, obtenidos, percibidos": {},
-                    "Ganancia Venta de Acciones": {},
-                    "Honorarios gananados, obtenidos, percibidos": {},
-                    "Intereses gananados, obtenidos, percibidos": {},
-                    "Renta de T\u00edtulos P\u00fablicos": {},
-                    "Resultados Positivos Ordinarios": {
-                        "Ventas - Categoria de productos 01": {}
-                    }
-                }
-            },
-            "root_type": ""
-        }
-    }
-}

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

@@ -1,7 +1,6 @@
 {
     "country_code": "at",
     "name": "Austria - Chart of Accounts",
-	"is_active": "Yes",
     "tree": {
         "Summe Abschreibungen und Aufwendungen": {
             "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {},

erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "be",
-    "name": "Belgian PCMN",
-	"disabled": "Yes",
+    "name": "Belgian - PCMN",
     "tree": {
         "CLASSE 1": {
             "BENEFICE (PERTE) REPORTE(E)": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json

@@ -1,798 +0,0 @@
-{
-    "country_code": "br",
-    "name": "Planilha de Contas Brasileira",
-	"is_active": "No",
-    "tree": {
-        "ATIVO": {
-            "CIRCULANTE": {
-                "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": {},
-                    "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": {},
-                    "Outras Contas": {}
-                },
-                "DISPONIBILIDADES": {
-                    "Bancos": {
-                        "account_type": "Cash"
-                    },
-                    "Caixa": {
-                        "account_type": "Bank"
-                    },
-                    "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {},
-                    "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
-                    "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es": {},
-                    "Outras": {},
-                    "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": {},
-                    "Valores Mobili\u00e1rios - Mercado de Capitais Externo": {},
-                    "Valores Mobili\u00e1rios - Mercado de Capitais Interno": {},
-                    "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": {},
-                    "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
-                    "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es": {}
-                },
-                "ESTOQUES": {
-                    "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": {},
-                    "Produtos Acabados": {},
-                    "Produtos Agropecu\u00e1rios Acabados": {},
-                    "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {},
-                    "Produtos em Elabora\u00e7\u00e3o": {},
-                    "Servi\u00e7os em andamento": {}
-                }
-            },
-            "N\u00c3O CIRCULANTE": {
-                "DIFERIDO": {
-                    "(-) Amortiza\u00e7\u00e3o do Diferido": {},
-                    "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)": {},
-                    "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": {},
-                    "Embarca\u00e7\u00f5es": {},
-                    "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {},
-                    "Florestamento e Reflorestamento": {},
-                    "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {},
-                    "Outras Imobiliza\u00e7\u00f5es": {},
-                    "Recursos Minerais": {},
-                    "Terrenos": {},
-                    "Ve\u00edculos": {}
-                },
-                "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": {},
-                    "Software ou Programas de Computador": {}
-                },
-                "INVESTIMENTOS": {
-                    "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {},
-                    "(-) Outras Contas Retificadoras": {},
-                    "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)": {},
-                    "Investimentos Decorrentes de Incentivos Fiscais": {},
-                    "Outras Contas": {},
-                    "Outros Investimentos": {},
-                    "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {},
-                    "\u00c1gios em Investimentos": {}
-                },
-                "REALIZ\u00c1VEL A LONGO PRAZO": {
-                    "(-) Duplicatas Descontadas": {},
-                    "(-) Outras Contas Retificadoras": {},
-                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
-                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {},
-                    "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 com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
-                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                    "Dep\u00f3sitos Judiciais": {},
-                    "Outras Contas": {},
-                    "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": {},
-                    "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": {},
-                    "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": {},
-                    "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": {},
-                    "Arrendamento Mercantil": {},
-                    "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": {},
-                    "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": {},
-                    "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 SERVI\u00c7OS PRODUZIDOS": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                    "Arrendamento Mercantil": {},
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "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 de Servi\u00e7os": {},
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                    "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": {},
-                    "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": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                    "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "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": {}
-                }
-            },
-            "root_type": "Expense"
-        },
-        "PASSIVO": {
-            "CIRCULANTE": {
-                "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
-                    "(-) 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": {},
-                    "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": {},
-                    "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": {},
-                    "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": {},
-                    "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": {
-                        "account_type": "Payable"
-                    },
-                    "Outras Contas": {},
-                    "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": {}
-                }
-            },
-            "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": {
-                    "(-) A\u00e7\u00f5es em Tesouraria": {},
-                    "(-) Preju\u00edzos Acumulados": {},
-                    "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {},
-                    "Outras": {}
-                },
-                "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": {}
-                },
-                "OUTRAS CONTAS": {
-                    "D\u00e9ficits Acumulados": {},
-                    "Super\u00e1vits Acumulados": {}
-                },
-                "RESERVAS": {
-                    "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": {
-                    "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                        "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
-                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
-                        }
-                    }
-                }
-            },
-            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": {
-                "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                    "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                        "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                            "(-) 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": {},
-                            "Custo dos Produtos Vendidos da Atividade Rural": {}
-                        }
-                    },
-                    "DESPESAS OPERACIONAIS": {
-                        "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
-                            "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                            "Alugu\u00e9is": {},
-                            "Arrendamento Mercantil": {},
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
-                            "Bens de Natureza Permanente Deduzidos como Despesa": {},
-                            "CPMF": {},
-                            "Cofins": {},
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
-                            "Demais Provis\u00f5es": {},
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
-                            "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
-                            "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 Sociais - Previd\u00eancia Social": {},
-                            "Encargos Sociais \u2013 FGTS": {},
-                            "Encargos Sociais \u2013 Outros": {},
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
-                            "Fundo de Aposentadoria Programada Individual de Empregados": {},
-                            "Gratifica\u00e7\u00f5es a Administradores": {},
-                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                            "Multas": {},
-                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                            "Outras Despesas Operacionais": {},
-                            "Outros Gastos com Pessoal": {},
-                            "PIS/Pasep": {},
-                            "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": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                            "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": {},
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                            "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
-                        }
-                    },
-                    "OUTRAS DESPESAS OPERACIONAIS": {
-                        "OUTRAS DESPESAS OPERACIONAIS": {
-                            "(-) 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": {},
-                            "(-) 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": {},
-                            "(-) Resultados Negativos em SCP": {},
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
-                        }
-                    },
-                    "OUTRAS RECEITAS OPERACIONAIS": {
-                        "OUTRAS RECEITAS OPERACIONAIS": {
-                            "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": {},
-                            "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 Receitas Financeiras": {},
-                            "Outras Receitas Operacionais": {},
-                            "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": {},
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "Resultados Positivos em SCP": {},
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
-                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
-                        }
-                    },
-                    "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
-                            "(-) 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": {
-                        "DESPESAS N\u00c3O OPERACIONAIS": {
-                            "(-) Outras Despesas N\u00e3o Operacionais": {},
-                            "(-) 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": {}
-                        },
-                        "RECEITAS N\u00c3O OPERACIONAIS": {
-                            "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": {},
-                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
-                        }
-                    }
-                },
-                "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": {
-                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
-                        "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
-                        "CUSTO DAS MERCADORIAS REVENDIDAS": {
-                            "Custo das Mercadorias Revendidas": {},
-                            "Custo dos Servi\u00e7os Vendidos": {}
-                        },
-                        "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
-                            "Custo das Unidades Imobili\u00e1rias Vendidas": {}
-                        },
-                        "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
-                            "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": {}
-                        }
-                    },
-                    "DESPESAS OPERACIONAIS": {
-                        "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
-                            "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                            "Alugu\u00e9is": {},
-                            "Arrendamento Mercantil": {},
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
-                            "Bens de Natureza Permanente Deduzidos como Despesa": {},
-                            "CPMF": {},
-                            "Cofins": {},
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
-                            "Demais Provis\u00f5es": {},
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
-                            "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
-                            "Doa\u00e7\u00f5es a Entidades Civis": {},
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)": {},
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
-                            "Encargos Sociais \u2013 FGTS": {},
-                            "Encargos Sociais \u2013 Outros": {},
-                            "Encargos Sociais \u2013 Previd\u00eancia Social": {},
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
-                            "Fundo de Aposentadoria Programada Individual de Empregados": {},
-                            "Gratifica\u00e7\u00f5es a Administradores": {},
-                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                            "Multas": {},
-                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                            "Outras Despesas Operacionais": {},
-                            "Outros Gastos com Pessoal": {},
-                            "PIS/Pasep": {},
-                            "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": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                            "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": {},
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                            "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
-                        }
-                    },
-                    "OUTRAS DESPESAS OPERACIONAIS": {
-                        "OUTRAS DESPESAS OPERACIONAIS": {
-                            "(-) 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": {},
-                            "(-) 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": {},
-                            "(-) Resultados Negativos em SCP": {},
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
-                        }
-                    },
-                    "OUTRAS RECEITAS OPERACIONAIS": {
-                        "OUTRAS RECEITAS OPERACIONAIS": {
-                            "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": {},
-                            "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 Receitas Financeiras": {},
-                            "Outras Receitas Operacionais": {},
-                            "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": {},
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "Resultados Positivos em SCP": {},
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
-                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
-                        }
-                    },
-                    "RECEITA LIQUIDA": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
-                            "(-) 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": {
-                            "Outras": {},
-                            "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": {
-                        "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": {},
-                            "Outros Custos": {}
-                        },
-                        "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": {}
-                        },
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
-                            "Custos dos Produtos para Sa\u00fade - Gratuidades": {},
-                            "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {},
-                            "Outros Custos": {}
-                        }
-                    },
-                    "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": {},
-                            "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 a Pacientes Particulares": {},
-                            "Outros Custos": {}
-                        },
-                        "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": {}
-                        },
-                        "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": {},
-                            "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 a Pacientes Particulares": {},
-                            "Outros Custos": {}
-                        }
-                    }
-                },
-                "DESPESAS OPERACIONAIS": {
-                    "DESPESAS OPERACIONAIS": {
-                        "DESPESAS OPERACIONAIS": {
-                            "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": {},
-                            "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": {
-                        "OUTRAS DESPESAS OPERACIONAIS": {
-                            "(-) 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": {}
-                        }
-                    }
-                },
-                "OUTRAS RECEITAS OPERACIONAIS": {
-                    "OUTRAS RECEITAS OPERACIONAIS": {
-                        "OUTRAS RECEITAS OPERACIONAIS": {
-                            "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": {},
-                            "Outras Receitas Operacionais": {},
-                            "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": {}
-                        },
-                        "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
-                            "Contribui\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Outras": {},
-                            "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": {},
-                            "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": {}
-                        },
-                        "RECEITAS DE OUTRAS ATIVIDADES": {
-                            "Contribui\u00e7\u00f5es Confederativas/Associativas": {},
-                            "Contribui\u00e7\u00f5es Sindicais": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {},
-                            "Mensalidades": {},
-                            "Outras": {},
-                            "Outras Contribui\u00e7\u00f5es": {}
-                        },
-                        "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
-                            "Contribui\u00e7\u00f5es": {},
-                            "Conv\u00eanios - Outros": {},
-                            "Doa\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Outras": {},
-                            "Pacientes Particulares": {}
-                        }
-                    }
-                }
-            },
-            "root_type": ""
-        }
-    }
-}

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

@@ -1,173 +0,0 @@
-{
-    "country_code": "ca",
-    "name": "Chart of Accounts for english-speaking provinces",
-	"is_active": "Yes",
-    "tree": {
-        "ASSETS": {
-            "CURRENT ASSETS": {
-                "ACCOUNTS RECEIVABLES": {
-                    "ALLOWANCE FOR DOUBTFUL ACCOUNTS": {},
-                    "Customers Account": {
-                        "account_type": "Receivable"
-                    }
-                },
-                "CASH": {},
-                "CERTIFICATES OF DEPOSITS": {},
-                "INVESTMENTS HELD FOR TRADING": {},
-                "PREPAID EXPENSES": {},
-                "STOCKS": {
-                    "Stock Delivered But Not Billed": {},
-                    "Stock In Hand": {}
-                },
-                "TAXES RECEIVABLES": {
-                    "GST receivable": {
-                        "account_type": "Receivable"
-                    },
-                    "HST receivable": {
-                        "HST receivable - 13%": {
-                            "account_type": "Receivable"
-                        },
-                        "HST receivable - 14%": {
-                            "account_type": "Receivable"
-                        },
-                        "HST receivable - 15%": {
-                            "account_type": "Receivable"
-                        }
-                    },
-                    "PST/QST receivable": {
-                        "account_type": "Receivable"
-                    }
-                },
-                "TREASURY OR TREASURY EQUIVALENTS": {}
-            },
-            "NON-CURRENT ASSETS": {
-                "INTANGIBLE ASSETS": {
-                    "PATENTS, TRADEMARKS AND COPYRIGHTS": {}
-                },
-                "INVESTMENTS AVAILABLE FOR SALE": {},
-                "TANGIBLE ASSETS": {
-                    "ACCUMULATED DEPRECIATIONS": {}
-                }
-            },
-            "root_type": "Asset"
-        },
-        "EQUITY": {
-            "CONTRIBUTED SURPLUS": {},
-            "DIVIDENDS": {},
-            "PREMIUMS": {},
-            "RETAINED EARNINGS": {},
-            "SHARE CAPITAL": {},
-            "TRANSLATION ADJUSTMENTS": {},
-            "root_type": "Equity"
-        },
-        "EXPENSES": {
-            "NON-OPERATING EXPENSES": {
-                "INTERESTS EXPENSES": {},
-                "OTHER NON-OPERATING EXPENSES": {}
-            },
-            "OPERATING EXPENSES": {
-                "COST OF GOODS SOLD": {
-                    "Inside Purchases": {},
-                    "International Purchases": {},
-                    "Purchases in harmonized provinces": {},
-                    "Purchases in non-harmonized provinces": {}
-                },
-                "GENERAL EXPENSES": {},
-                "LABOUR EXPENSES": {
-                    "Annuities": {},
-                    "Employment Insurance": {},
-                    "Federal Income Tax": {},
-                    "Health Services Fund": {},
-                    "Holidays": {},
-                    "Labour Health and Safety": {},
-                    "Labour Standards": {},
-                    "Parental Insurance": {},
-                    "Provincial Income Tax": {},
-                    "Salaries, wages and commissions": {}
-                },
-                "OTHER OPERATING EXPENSES": {},
-                "RESEARCH AND DEVELOPMENT EXPENSES": {},
-                "SALES EXPENSES": {}
-            },
-            "root_type": "Expense"
-        },
-        "INCOMES": {
-            "NON-OPERATING INCOMES": {
-                "INTERESTS": {},
-                "OTHER NON-OPERATING INCOMES": {}
-            },
-            "OPERATING INCOMES": {
-                "Harmonized Provinces Sales": {},
-                "Inside Sales": {},
-                "International Sales": {},
-                "Non-Harmonized Provinces Sales": {},
-                "OTHER OPERATING INCOMES": {}
-            },
-            "root_type": "Income"
-        },
-        "LIABILITIES": {
-            "CURRENT LIABILITIES": {
-                "ACCOUNTS PAYABLES": {
-                    "Suppliers Account": {
-                        "account_type": "Payable"
-                    }
-                },
-                "CURRENT FINANCIAL DEBTS": {},
-                "LABOUR TAXES TO PAY": {
-                    "CANADIAN REVENU AGENCY": {
-                        "EMPLOYMENT INSURANCE TO PAY": {
-                            "EI - Employees Contribution": {},
-                            "EI - Employer Contribution": {}
-                        },
-                        "Federal Income Tax": {}
-                    },
-                    "PROVINCIAL REVENU AGENCY": {
-                        "ANNUITIES TO PAY": {
-                            "Annuities - Employees Contribution": {},
-                            "Annuities - Employer Contribution": {}
-                        },
-                        "Health Services Fund to pay": {},
-                        "Labour Health and Safety to pay": {},
-                        "Labour Standards to pay": {},
-                        "PARENTAL INSURANCE PLAN TO PAY": {
-                            "PAP - Employee Contribution": {},
-                            "PAP - Employer Contribution": {}
-                        },
-                        "Provincial Income Tax": {}
-                    }
-                },
-                "LIABILITIES ASSETS HELD FOR TRANSFER": {
-                    "Stock Received But Not Billed": {}
-                },
-                "OTHER ACCOUNTS PAYABLES": {},
-                "STOCK LIABILITIES": {},
-                "TAXES PAYABLES": {
-                    "GST to pay": {
-                        "account_type": "Payable"
-                    },
-                    "HST to pay": {
-                        "HST to pay - 13%": {
-                            "account_type": "Payable"
-                        },
-                        "HST to pay - 14%": {
-                            "account_type": "Payable"
-                        },
-                        "HST to pay - 15%": {
-                            "account_type": "Payable"
-                        }
-                    },
-                    "PST/QST to pay": {
-                        "account_type": "Payable"
-                    }
-                }
-            },
-            "NON-CURRENT LIABILITIES": {
-                "DEFERRED TAXES": {},
-                "NON-CURRENT FINANCIAL DEBTS": {},
-                "OTHER NON-CURRENT LIABILITIES": {},
-                "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES": {}
-            },
-            "root_type": "Liability"
-        }
-    }
-}

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

@@ -1,154 +0,0 @@
-{
-    "country_code": "ca",
-    "name": "Plan comptable pour les provinces francophones",
-	"is_active": "Yes",
-    "tree": {
-        "ACTIF": {
-            "ACTIFS COURANTS": {
-                "CERTIFICATS DE D\u00c9P\u00d4TS": {},
-                "COMPTES CLIENTS": {
-                    "Comptes clients": {
-                        "account_type": "Receivable"
-                    },
-                    "PROVISION POUR CR\u00c9ANCES DOUTEUSES": {}
-                },
-                "ENCAISSE": {},
-                "FRAIS PAY\u00c9S D'AVANCE": {},
-                "IMP\u00d4TS \u00c0 RECEVOIR": {
-                    "TPS \u00e0 recevoir": {},
-                    "TVH \u00e0 recevoir": {
-                        "TVH \u00e0 recevoir - 13%": {},
-                        "TVH \u00e0 recevoir - 14%": {},
-                        "TVH \u00e0 recevoir - 15%": {}
-                    },
-                    "TVP/TVQ \u00e0 recevoir": {}
-                },
-                "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION": {},
-                "STOCKS": {
-                    "Stock": {},
-                    "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}
-                },
-                "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}
-            },
-            "ACTIFS NON-COURANTS": {
-                "IMMOBILISATIONS CORPORELLES": {
-                    "AMORTISSEMENTS CUMUL\u00c9S": {}
-                },
-                "IMMOBILISATIONS INCORPORELLES": {
-                    "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS": {}
-                },
-                "PLACEMENTS DISPONIBLES \u00c0 LA VENTE": {}
-            },
-            "root_type": "Asset"
-        },
-        "CAPITAUX PROPRES": {
-            "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL": {},
-            "B\u00c9N\u00c9FICES NON R\u00c9PARTIS": {},
-            "CAPITAL-ACTIONS": {},
-            "DIVIDENDES": {},
-            "PRIMES": {},
-            "SURPLUS D'APPORT": {},
-            "root_type": "Equity",
-            "\u00c9CARTS DE CONVERSION": {}
-        },
-        "CHARGES": {
-            "CHARGES D'EXPLOITATION": {
-                "AUTRES FRAIS D'EXPLOITATION": {},
-                "CO\u00dbT DES PRODUITS VENDUS": {
-                    "Achats": {},
-                    "Achats dans des provinces harmonis\u00e9es": {},
-                    "Achats dans des provinces non-harmonis\u00e9es": {},
-                    "Achats \u00e0 l'\u00e9tranger": {}
-                },
-                "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT": {},
-                "FRAIS G\u00c9N\u00c9RAUX": {},
-                "FRAIS SUR VENTE": {},
-                "SALAIRES ET CHARGES SOCIALES": {
-                    "Assurance Emploi": {},
-                    "Assurance parentale": {},
-                    "Fonds des services de sant\u00e9": {},
-                    "Imp\u00f4t f\u00e9d\u00e9ral": {},
-                    "Imp\u00f4t provincial": {},
-                    "Normes du travail": {},
-                    "Rentes": {},
-                    "Salaires": {},
-                    "Sant\u00e9 et s\u00e9curit\u00e9 au travail": {},
-                    "Vacances": {}
-                }
-            },
-            "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
-                "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
-                "INT\u00c9R\u00caTS D\u00c9BITEURS": {}
-            },
-            "root_type": "Expense"
-        },
-        "PASSIF": {
-            "PASSIFS COURANTS": {
-                "AUTRES COMPTES CR\u00c9DITEURS": {},
-                "DETTES FINANCI\u00c8RES COURANTES": {},
-                "FOURNISSEURS ET COMPTES RATTACH\u00c9S": {
-                    "Comptes fournisseurs": {
-                        "account_type": "Payable"
-                    }
-                },
-                "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER": {
-                    "AGENCE DU REVENU DU CANADA": {
-                        "ASSURANCE EMPLOI \u00c0 PAYER": {
-                            "AE - Contribution de l'employeur": {},
-                            "AE - Contribution des employ\u00e9s": {}
-                        },
-                        "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus": {}
-                    },
-                    "AGENCE DU REVENU PROVINCIAL": {
-                        "ASSURANCE PARENTALE \u00c0 PAYER": {
-                            "AP - Contribution de l'employeur": {},
-                            "AP - Contribution des employ\u00e9s": {}
-                        },
-                        "Fond des Services de Sant\u00e9 \u00e0 payer": {},
-                        "Imp\u00f4t provincial sur les revenus": {},
-                        "Normes du Travail \u00e0 payer": {},
-                        "RENTES \u00c0 PAYER": {
-                            "Rentes - Contribution de l'employeur": {},
-                            "Rentes - Contribution des employ\u00e9s": {}
-                        },
-                        "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer": {}
-                    }
-                },
-                "IMP\u00d4TS \u00c0 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": {}
-                },
-                "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION": {}
-            },
-            "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": {}
-            },
-            "root_type": "Liability"
-        },
-        "PRODUITS": {
-            "PRODUITS D'EXPLOITATION": {
-                "AUTRES PRODUITS D'EXPLOITATION": {},
-                "Ventes": {},
-                "Ventes avec des provinces harmonis\u00e9es": {},
-                "Ventes avec des provinces non-harmonis\u00e9es": {},
-                "Ventes \u00e0 l'\u00e9tranger": {}
-            },
-            "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
-                "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
-                "INT\u00c9R\u00caTS": {}
-            },
-            "root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ch_l10nch_chart_template.json

@@ -1,8 +1,6 @@
 {
     "country_code": "ch",
-    "name": "Plan comptable STERCHI",
-	"is_active": "Yes",
-	"disabled": "Yes",
+    "name": "Switzerland - Plan comptable STERCHI",
     "tree": {
         "Actif": {
             "Actifs circulants": {

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

@@ -1,7 +1,6 @@
 {
     "country_code": "cl",
-    "name": "Plan de Cuentas",
-	"disabled": "Yes",
+    "name": "Chile - Plan de Cuentas",
     "tree": {
         "Cuentas de Movimiento": {
             "Compras": {

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

@@ -1,7 +1,6 @@
 {
     "country_code": "cn",
-	"disabled": "Yes",
-    "name": "\u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868  \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
+    "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": ""

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china_small_business.json

@@ -1,199 +0,0 @@
-{
-    "country_code": "cn",
-	"disabled": "Yes",
-    "name": "\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u79d1\u76ee\u8868\uff08\u8d22\u4f1a[2011]17\u53f7\u300a\u5c0f\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": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165": {
-            "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": ""
-        },
-        "\u539f\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u5468\u8f6c\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406": {
-            "root_type": ""
-        },
-        "\u5728\u5efa\u5de5\u7a0b": {
-            "root_type": ""
-        },
-        "\u5728\u9014\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u59d4\u6258\u52a0\u5de5\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5b9e\u6536\u8d44\u672c": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u65bd\u5de5": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5e93\u5b58\u5546\u54c1": {
-            "root_type": ""
-        },
-        "\u5e94\u4ea4\u7a0e\u8d39": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c": {
-            "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": ""
-        },
-        "\u6240\u5f97\u7a0e": {
-            "root_type": ""
-        },
-        "\u6295\u8d44\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u65e0\u5f62\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u672c\u5e74\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u673a\u68b0\u4f5c\u4e1a": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u6210\u672c\u5dee\u5f02": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u91c7\u8d2d": {
-            "root_type": ""
-        },
-        "\u6d88\u8017\u6027\u751f\u7269\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u73b0\u91d1": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6027\u751f\u7269\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6027\u751f\u7269\u8d44\u4ea7\u7d2f\u8ba1\u6298\u65e7": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u76c8\u4f59\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u7814\u53d1\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u7ba1\u7406\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u7d2f\u8ba1\u644a\u9500": {
-            "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": ""
-        },
-        "\u8d22\u52a1\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u8d44\u672c\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u9012\u5ef6\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u94f6\u884c\u5b58\u6b3e": {
-            "root_type": ""
-        },
-        "\u9500\u552e\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u503a\u5238\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5e94\u4ed8\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5f85\u644a\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u80a1\u6743\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u9884\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u9884\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        }
-    }
-}

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

@@ -1,7 +1,6 @@
 {
     "country_code": "co",
-    "name": "Unique Account Chart - PUC",
-	"is_active": "Yes",
+    "name": "Colombia - Unique Account Chart - PUC",
     "tree": {
         "ACTIVO": {
             "DEUDORES": {

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

@@ -1,7 +1,6 @@
 {
     "country_code": "cr",
-    "name": "Costa Rica - Company 0",
-	"is_active": "Yes",
+    "name": "Costa Rica - Chart of Accounts 1",
     "tree": {
         "0-Activo": {
             "0-Activo circulante": {

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

@@ -1,7 +1,6 @@
 {
     "country_code": "cr",
-    "name": "Costa Rica - Company 1",
-	"is_active": "Yes",
+    "name": "Costa Rica - Chart of Accounts 2",
     "tree": {
         "xActivo": {
             "root_type": "Asset",

erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_de_chart_template.json

@@ -1,8 +1,6 @@
 {
     "country_code": "de",
-    "name": "Deutscher Kontenplan SKR03",
-	"is_active": "No",
-	"disabled": "Yes",
+    "name": "Germany - Kontenplan SKR03",
     "tree": {
         "Aktiva": {
             "Abgrenzung latenter Steuern": {
@@ -400,8 +398,7 @@
                 "Jahres\u00fcberschuss Jahresfehlbetrag": {}
             },
             "Rechnungsabgrenzungsposten": {
-                "Passive Rechnungsabgrenzung": {},
-                "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {}
+                "Passive Rechnungsabgrenzung": {}
             },
             "R\u00fcckstellungen": {
                 "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": {
@@ -1347,10 +1344,6 @@
                 "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)": {},
                 "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890": {}
             },
-            "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG": {
-                "Anteil f\u00fcr Verbindlichkeitskonten": {},
-                "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten": {}
-            },
             "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz": {
                 "Besch\u00e4ftigte Personen": {},
                 "Gegenkonto zu 9200": {},

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

@@ -1,6 +1,6 @@
 {
     "country_code": "es", 
-    "name": "PGCE com\u00fan", 
+    "name": "Spain - PGCE com\u00fan", 
     "tree": {
         "Acreedores y deudores por operaciones comerciales": {
             "Acreedores varios": {
@@ -1481,10 +1481,7 @@
                 }
             }, 
             "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta": {
-                "Deterioro de valor de activos no corrientes mantenidos para la venta": {
-                    "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {
-                        "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {}
-                    }, 
+                "Deterioro de valor de activos no corrientes mantenidos para la venta": { 
                     "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {
                         "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {}
                     }, 

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

@@ -1,7 +1,6 @@
 {
     "country_code": "et",
-    "name": "Ethiopia Tax and Account Chart Template",
-	"is_active": "Yes",
+    "name": "Ethiopia - Chart of Accounts",
     "tree": {
         "ASSETS": {
             "Cash and Cash Equivalents": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/gr_l10n_gr_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "gr", 
-    "name": "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5", 
+    "name": "Greece - \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5", 
     "tree": {
         "\u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u0398\u0395\u03a3\u0399\u039c\u0391": {
             "root_type": "", 

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

@@ -1,134 +0,0 @@
-{
-    "country_code": "gt",
-    "name": "Plantilla de cuentas de Guatemala (sencilla)",
-	"is_active": "Yes",
-    "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": {}
-                },
-                "IVA por Cobrar": {
-                    "IVA por Cobrar": {},
-                    "Retenciones de IVA 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": {}
-                },
-                "IVA por Pagar": {
-                    "IVA 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/hn_cuentas_plantilla.json

@@ -1,7 +1,6 @@
 {
     "country_code": "hn",
-    "name": "Plantilla de cuentas de Honduras (sencilla)",
-	"is_active": "Yes",
+    "name": "Honduras - Plantilla de cuentas de",
     "tree": {
         "Activo": {
             "Activo Corriente": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/hr_l10n_hr_chart_template_rrif.json

@@ -1,6 +1,6 @@
 {
     "country_code": "hr", 
-    "name": "RRIF-ov ra\u010dunski plan za poduzetnike", 
+    "name": "Croatia - RRIF-ov ra\u010dunski plan za poduzetnike", 
     "tree": {
         "FINANCIJSKI REZULTAT POSLOVANJA": {
             "DOBITAK ILI GUBITAK RAZDOBLJA": {

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

@@ -1,355 +0,0 @@
-{
-    "country_code": "hu", 
-    "name": "Magyar f\u0151k\u00f6nyvi kivonat", 
-    "tree": {
-        "Eredm\u00e9ny sz\u00e1ml\u00e1k": {
-            "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE, BEV\u00c9TELEK": {
-                "BELF\u00d6LDI \u00c9RK\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
-                    "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
-                }, 
-                "BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
-                    "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {}
-                }, 
-                "EGY\u00c9B BEV\u00c9TELEK": {
-                    "Az \u00fczleti \u00e9vhez kapcs. egy\u00e9b bev\u00e9telek": {}, 
-                    "Biztos\u00edt\u00f3 \u00e1ltal visszaig. k\u00e1rt\u00e9r\u00edt\u00e9s \u00f6.": {}, 
-                    "C\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa": {}, 
-                    "K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": {}, 
-                    "Ut\u00f3lag kapott p\u00fc. rendezett engedm\u00e9ny": {}, 
-                    "Visszafiz. k\u00f6t. n\u00e9lk\u00fcl kapott t\u00e1mogat\u00e1s": {}, 
-                    "\u00c9rt,\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek elism.m\u00e9rt\u00e9ke": {}, 
-                    "\u00c9rt.immat. javak, t\u00e1rgyi eszk.bev\u00e9tele": {}, 
-                    "\u00c9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa, tervenf.\u00e9cs.": {}
-                }, 
-                "EXPORT \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": {
-                    "Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev. EU tagorsz\u00e1gba": {}, 
-                    "Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev.nem EU tagorsz.": {}
-                }, 
-                "P\u00c9NZ\u00dcGYI M\u00dcVELETEK BEV\u00c9TELEI": {
-                    "Befekt. p\u00fci.eszk. kamatai, \u00e1rf.nyeres.": {}, 
-                    "Egy\u00e9b kapott kamatok,kamatjell.bev\u00e9telek": {}, 
-                    "Egy\u00e9b p\u00e9nz\u00fcgyi m\u00fbveletek bev\u00e9telei": {}, 
-                    "Egy\u00e9b \u00e1rfolyamnyeres\u00e9gek, opci\u00f3s bev.": {}, 
-                    "Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rfolyamnyeres\u00e9ge": {}, 
-                    "Kapott (j\u00e1r\u00f3) osztal\u00e9k, r\u00e9szesed\u00e9s": {}, 
-                    "R\u00e9szesed\u00e9sek \u00e9rt. \u00e1rfolyamnyeres\u00e9ge": {}, 
-                    "V\u00e1s. k\u00f6vetel\u00e9sekkel kapcs. bev\u00e9telek": {}, 
-                    "\u00c1tv\u00e1lt\u00e1si, \u00e1t\u00e9rt\u00e9kel\u00e9skori \u00e1rf.nyeres\u00e9g": {}
-                }, 
-                "RENDKIV\u00dcLI BEV\u00c9TELEK": {
-                    "Rendk\u00edv\u00fcli bev\u00e9telek": {}
-                }
-            }, 
-            "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00d6NK\u00d6LTS. \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": {
-                "ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": {
-                    "Anyagk\u00f6lts\u00e9g": {}, 
-                    "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}, 
-                    "Eladott (k\u00f6zvet\u00edtett) szolg. \u00e9rt\u00e9ke": {}, 
-                    "Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {}, 
-                    "Ig\u00e9nybevett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}
-                }, 
-                "EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": {
-                    "Ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, 
-                    "Az \u00fczleti \u00e9vhez kapcs. r\u00e1ford\u00edt\u00e1sok": {}, 
-                    "C\u00e9ltartal\u00e9k k\u00e9pz\u00e9se": {}, 
-                    "Elsz\u00e1molt \u00e9rt\u00e9kveszt\u00e9s, tervenf. \u00e9rt\u00e9kcs": {}, 
-                    "K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": {}, 
-                    "Ut\u00f3lag adott p\u00fc. rendezett engedm\u00e9ny": {}, 
-                    "\u00c9rt.\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek k\u00f6nyvsz. \u00e9rt.": {}, 
-                    "\u00c9rt\u00e9kes\u00edtett eszk.imm.javak nytsz \u00e9rt\u00e9ke": {}
-                }, 
-                "NYERES\u00c9GET TERHEL\u00d6 AD\u00d3K": {
-                    "Egyszer\u00fcs\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {}, 
-                    "T\u00e1rsas v\u00e1llalkoz\u00e1s k\u00fcl\u00f6nad\u00f3ja": {}, 
-                    "T\u00e1rsas\u00e1gi ad\u00f3": {}
-                }, 
-                "P\u00c9NZ\u00dcGYI M\u00dcVELETEK R\u00c1FORD\u00cdT\u00c1SAI": {
-                    "Befektetett p\u00fci. eszk. \u00e1rf.vesztes\u00e9ge": {}, 
-                    "Egy\u00e9b p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {}, 
-                    "Egy\u00e9b \u00e1rfolyamvesztes\u00e9gek, opci\u00f3s d\u00edjak": {}, 
-                    "Fizetend\u00f5 kamatok, kamatjell. r\u00e1ford.": {}, 
-                    "Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rf.vesztes\u00e9ge": {}, 
-                    "R\u00e9szesed\u00e9sek,\u00e9.pap\u00edrok,bankb. \u00e9rt\u00e9kveszt": {}, 
-                    "V\u00e1s\u00e1rolt k\u00f6v. kapcs. r\u00e1ford\u00edt\u00e1sok": {}, 
-                    "\u00c1tv\u00e1lt\u00e1si, \u00e9rt\u00e9kel\u00e9si \u00e1rfolyamvesztes\u00e9g": {}
-                }, 
-                "RENDKIV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": {
-                    "Egy\u00e9b vagyoncs\u00f6kk. rendk\u00edv\u00fcli r\u00e1ford\u00edt\u00e1s": {}, 
-                    "Saj\u00e1t \u00fczletr\u00e9sz nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9ke": {}, 
-                    "Tartoz\u00e1s\u00e1tv. szerz. szerinti \u00f6sszege": {}, 
-                    "T\u00e1rsas\u00e1gban bevitt eszk. nytsz. \u00e9rt\u00e9ke": {}
-                }, 
-                "SZEM\u00c9LYI JELLEG\u00fb R\u00c1FORD\u00cdT\u00c1SOK": {
-                    "B\u00e9rj\u00e1rul\u00e9kok": {}, 
-                    "B\u00e9rk\u00f6lts\u00e9g": {}, 
-                    "Szem\u00e9lyi jelleg\u00fc egy\u00e9b kifizet\u00e9sek": {}
-                }, 
-                "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {}
-            }, 
-            "K\u00d6LTS\u00c9GNEMEK": {
-                "AKT\u00cdV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": {
-                    "Saj\u00e1t el\u00f5\u00e1ll\u00edt\u00e1si eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt.": {}, 
-                    "Saj\u00e1t term. k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa": {}
-                }, 
-                "ANYAGK\u00d6LTS\u00c9G": {
-                    "Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {}, 
-                    "Egy \u00e9ven bel\u00fcl elhaszn. anyagi eszk\u00f6z\u00f6k": {}, 
-                    "Egy\u00e9b anyagk\u00f6lts\u00e9g": {}, 
-                    "V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei": {}
-                }, 
-                "B\u00c9RJ\u00c1RUL\u00c9KOK": {
-                    "Egyszer\u00fbs\u00edtett fogl. k\u00f6zteher": {}, 
-                    "Egyszer\u00fbs\u00edtett k\u00f6ztehervisel\u00e9si hj\u00e1r": {}, 
-                    "Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {}, 
-                    "K\u00f6zteherjegy": {}, 
-                    "Munkaad\u00f3i j\u00e1rul\u00e9k": {}, 
-                    "Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s": {}, 
-                    "Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, 
-                    "T\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k": {}
-                }, 
-                "B\u00c9RK\u00d6LTS\u00c9G": {
-                    "Egyszer\u00fbs\u00edtett fogl. b\u00e9rk\u00f6lts\u00e9ge": {}, 
-                    "Megb\u00edz\u00e1si d\u00edjak b\u00e9rk\u00f6lts\u00e9g terh\u00e9re": {}, 
-                    "Munkav\u00e1llal\u00f3k munkab\u00e9r k\u00f6lts\u00e9ge": {}, 
-                    "Tagok szem\u00e9lyes k\u00f6zr. ellen\u00e9rt\u00e9ke": {}
-                }, 
-                "EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
-                    "Biztos\u00edt\u00e1si d\u00edjak": {}, 
-                    "Hat\u00f3s\u00e1gi igazgat\u00e1si d\u00edjak (illet\u00e9kek)": {}, 
-                    "P\u00e9nz\u00fcgyi szolg-i d\u00edjak, bankk\u00f6lts\u00e9gek": {}
-                }, 
-                "IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": {
-                    "B\u00e9rleti d\u00edjak": {}, 
-                    "Egy\u00e9b ig\u00e9nybevett szolg\u00e1ltat\u00e1sok ktg-ei": {}, 
-                    "Hirdet\u00e9s, rekl\u00e1m-propaganda k\u00f6lts\u00e9g": {}, 
-                    "Jav\u00edt\u00e1si, karbantart\u00e1si k\u00f6lts\u00e9gek": {}, 
-                    "Oktat\u00e1si, tov\u00e1bbk\u00e9pz\u00e9si k\u00f6lts\u00e9gek": {}, 
-                    "Postai, t\u00e1vk\u00f6zl\u00e9si k\u00f6lts\u00e9gek": {}, 
-                    "Szakk\u00f6nyv, foly\u00f3irat, napilap beszerz\u00e9s": {}, 
-                    "Sz\u00e1ll\u00edt\u00e1si, rakod\u00e1si k\u00f6lts\u00e9g": {}, 
-                    "Utaz\u00e1si- \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek": {}
-                }, 
-                "K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": {
-                    "Anyagk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {}, 
-                    "B\u00e9rj\u00e1rul\u00e9kok \u00e1tvezet\u00e9si szla": {}, 
-                    "B\u00e9rk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {}, 
-                    "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e1tvezet\u00e9si szla": {}, 
-                    "Ig\u00e9nybevett szolg. \u00e1tvezet\u00e9si szla": {}, 
-                    "Szem\u00e9lyi jell. kif. \u00e1tvezet\u00e9si szla": {}, 
-                    "\u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00e1tvez. szla": {}
-                }, 
-                "SZEM\u00c9LYI JELLEG\u00fb EGY\u00c9B KIFIZET\u00c9SEK": {
-                    "Egy\u00e9b szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {}, 
-                    "Foglalkoztat\u00f3t terhel\u00f5 t\u00e1pp\u00e9nz hj\u00e1rul\u00e1s": {}, 
-                    "J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {}, 
-                    "Kifizet\u00f5t terhel\u00f5 szem\u00e9lyi j\u00f6vedelemad\u00f3": {}, 
-                    "Mag\u00e1nnyugd\u00edjp\u00e9nzt\u00e1ri tagd\u00edjak, hozz\u00e1j\u00e1r.": {}, 
-                    "Szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {}, 
-                    "Term\u00e9szetbeni juttat\u00e1sok": {}
-                }, 
-                "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {
-                    "Terv szerinti egy\u00f6sszeg\u00fb (kis\u00e9rt\u00e9k\u00fbek)": {}, 
-                    "Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9s line\u00e1ris": {}
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "M\u00e9rleg sz\u00e1ml\u00e1k": {
-            "BEFEKTETETT ESZK\u00d6Z\u00d6K": {
-                "BEFEKTETETT P\u00fc.I ESZK\u00d6Z\u00d6K R\u00c9SZESED\u00c9SEK": {
-                    "Egy\u00e9b tart\u00f3s r\u00e9szesed\u00e9s": {}, 
-                    "R\u00e9szesed\u00e9sek \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, 
-                    "R\u00e9szesed\u00e9sek \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {}, 
-                    "Tart\u00f3s r\u00e9szesed\u00e9s kapcs. v\u00e1llalkoz\u00e1sban": {}
-                }, 
-                "BERUH\u00c1Z\u00c1SOK, FEL\u00faJ\u00cdT\u00c1SOK": {
-                    "Befejezetlen beruh\u00e1z\u00e1sok": {}, 
-                    "Beruh\u00e1z\u00e1sok terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kk.": {}, 
-                    "Fel\u00faj\u00edt\u00e1sok": {}
-                }, 
-                "EGY\u00c9B BERENDEZ\u00c9SEK, FELSZ., J\u00c1RM\u00dcVEK": {
-                    "Egy\u00e9b g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb\u00edt\u00e9s": {}, 
-                    "Egy\u00e9b j\u00e1rm\u00fbvek": {}, 
-                    "Irodai, igazgat\u00e1si berendez\u00e9sek": {}, 
-                    "\u00dczemi berendez\u00e9sek, g\u00e9pek,felszerel\u00e9sek": {}, 
-                    "\u00dczemk\u00f6r\u00f6n kiv\u00fcli berendez\u00e9sek, felsz.": {}
-                }, 
-                "HITELVISZONYT MEGTESTES\u00cdT\u00d6 \u00c9RT\u00c9KPAP\u00cdROK": {
-                    "Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, 
-                    "Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, 
-                    "Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {}, 
-                    "\u00c1llamk\u00f6tv\u00e9nyek": {}, 
-                    "\u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {}
-                }, 
-                "IMMATERI\u00c1LIS JAVAK": {
-                    "Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {}, 
-                    "Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, 
-                    "K\u00eds\u00e9rleti fejleszt\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {}, 
-                    "Szellemi term\u00e9kek": {}, 
-                    "Vagyoni \u00e9rt\u00e9k\u00fb jogok": {}, 
-                    "\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {}
-                }, 
-                "INGATLANOK, KAPCS. VAGYONI \u00c9RT. JOGOK": {
-                    "Egy\u00e9b \u00e9p\u00edtm\u00e9nyek": {}, 
-                    "F\u00f6ldter\u00fclet": {}, 
-                    "Ingatlanhoz kapcs. vagyoni \u00e9rt. jogok": {}, 
-                    "Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, 
-                    "Telek, telkes\u00edt\u00e9s": {}, 
-                    "\u00c9p\u00fcletek,\u00e9p\u00fcletr\u00e9szek,tulajdoni h\u00e1nyadok": {}, 
-                    "\u00dczemk\u00f6r\u00f6n kiv\u00fcli ingatlanok, \u00e9p\u00fcletek": {}
-                }, 
-                "M\u00dcSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dcVEK": {
-                    "M\u00fcszaki g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb.": {}, 
-                    "Termel\u00e9sben r\u00e9sztvev\u00f5 j\u00e1rm\u00fbvek": {}, 
-                    "Termel\u00f5 g\u00e9pek, berendez\u00e9sek, gy\u00e1rt\u00f3eszk.": {}
-                }, 
-                "TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K": {
-                    "Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {}, 
-                    "Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {}, 
-                    "P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {}, 
-                    "Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9sz. v\u00e1ll.-ban": {}, 
-                    "Tart\u00f3s bankbet\u00e9tek kapcs. v\u00e1ll.-ban": {}, 
-                    "Tart\u00f3san adott k\u00f6lcs\u00f6n egy\u00e9b r\u00e9sz.v\u00e1ll.": {}, 
-                    "Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcs. v\u00e1ll.": {}, 
-                    "Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k \u00e9rt\u00e9kveszt\u00e9se": {}
-                }, 
-                "TENY\u00c9SZ\u00c1LLATOK": {
-                    "Teny\u00e9sz\u00e1llatok": {}
-                }
-            }, 
-            "FORR\u00c1SOK (PASSZ\u00cdV\u00c1K)": {
-                "C\u00c9LTARTAL\u00c9KOK": {
-                    "C\u00e9ltartal\u00e9k v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gre": {}
-                }, 
-                "EGY\u00c9B R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": {
-                    "El\u00f5zetesen felsz\u00e1m\u00edtott \u00e1lt.forgalmi ad\u00f3": {}, 
-                    "Fizetend\u00f5 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {}, 
-                    "K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6t.teljes\u00edt\u00e9se": {}, 
-                    "K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek": {}, 
-                    "Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa": {}, 
-                    "T\u00e1rsas\u00e1gi ad\u00f3 \u00e9s osztal\u00e9kad\u00f3 elsz\u00e1mol\u00e1s": {}, 
-                    "V\u00e1m- \u00e9s P\u00e9nz\u00fcgy\u00f5rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-                    "\u00c1fa p\u00e9nz\u00fcgyi elsz\u00e1mol\u00e1si sz\u00e1mla": {}, 
-                    "\u00d6nkorm\u00e1nyzati ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla": {}
-                }, 
-                "HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": {
-                    "Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek": {}, 
-                    "Egy\u00e9b hossz\u00fa lej. k\u00f6telezetts\u00e9gek": {}, 
-                    "Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek": {}, 
-                    "Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {}, 
-                    "P\u00e9nz\u00fcgyi l\u00edzinggel kapcsolatos k\u00f6telez.": {}, 
-                    "Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l": {}, 
-                    "Tart\u00f3s k\u00f6t. egy\u00e9b r\u00e9sz. v\u00e1ll. szemben": {}, 
-                    "Tart\u00f3s k\u00f6t. kapcs. v\u00e1llalkoz\u00e1ssal sz.": {}, 
-                    "\u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek": {}
-                }, 
-                "H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": {
-                    "H\u00e1trasorolt k\u00f6telezetts\u00e9g": {}
-                }, 
-                "PASSZ\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": {
-                    "Bev\u00e9telek passz\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {}, 
-                    "Halasztott bev\u00e9telek": {}, 
-                    "K\u00f6lts\u00e9gek,r\u00e1ford. passz\u00edv id\u00f5beli elhat.": {}
-                }, 
-                "R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": {
-                    "R\u00f6vid lej\u00e1rat\u00fa hitelek": {}, 
-                    "R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {}, 
-                    "Sz\u00e1ll\u00edt\u00f3k": {
-                        "Belf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": {
-                            "account_type": "Payable"
-                        }, 
-                        "K\u00fclf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": {
-                            "account_type": "Payable"
-                        }
-                    }, 
-                    "Vev\u00f5kt\u00f5l kapott el\u00f5legek": {}
-                }, 
-                "SAJ\u00c1T T\u00d6KE": {
-                    "Eredm\u00e9nytartal\u00e9k": {}, 
-                    "Jegyzett t\u00f5ke": {}, 
-                    "Lek\u00f6t\u00f6tt tartal\u00e9k": {}, 
-                    "M\u00e9rleg szerinti eredm\u00e9ny": {}, 
-                    "T\u00f5ketartal\u00e9k": {}, 
-                    "\u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {}
-                }, 
-                "\u00c9VI M\u00c9RLEG SZ\u00c1ML\u00c1K": {
-                    "Nyit\u00f3m\u00e9rleg sz\u00e1mla": {}
-                }
-            }, 
-            "K\u00c9SZLETEK": {
-                "ANYAGOK": {
-                    "Seg\u00e9danyagok": {}
-                }, 
-                "BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZTERM\u00c9KEK": {
-                    "Befejezetlen termel\u00e9s": {}
-                }, 
-                "BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": {
-                    "Bet\u00e9td\u00edjas g\u00f6ngy\u00f6legek": {}
-                }, 
-                "K\u00c9SZTERM\u00c9KEK": {
-                    "K\u00e9szterm\u00e9kek": {}
-                }, 
-                "K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK": {
-                    "K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {}
-                }, 
-                "\u00c1RUK": {
-                    "\u00c1ruk beszerz\u00e9si \u00e1ron": {}
-                }
-            }, 
-            "K\u00d6VETEL\u00c9SEK,P\u00c9NZ\u00dcGYI ESZK,AKT\u00cdV ID\u00d6B.ELH": {
-                "ADOTT EL\u00d6LEGEK": {
-                    "Adott el\u00f5legek": {}
-                }, 
-                "AKT\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": {
-                    "Akt\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {}
-                }, 
-                "EGY\u00c9B K\u00d6VETEL\u00c9SEK": {
-                    "K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek": {}, 
-                    "Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9s": {}
-                }, 
-                "K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL.- SZOLG\u00c1LTAT\u00c1SB\u00d3L": {
-                    "Belf\u00f6ldi k\u00f6vetel\u00e9sek": {
-                        "account_type": "Receivable"
-                    }, 
-                    "K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek": {
-                        "account_type": "Receivable"
-                    }
-                }, 
-                "P\u00c9NZESZK\u00d6Z\u00d6K": {
-                    "Deviza bet\u00e9tsz\u00e1mla": {
-                        "account_type": "Bank"
-                    }, 
-                    "Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k": {
-                        "account_type": "Bank"
-                    }, 
-                    "Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla": {
-                        "Banksz\u00e1mla": {
-                            "account_type": "Bank"
-                        }
-                    }, 
-                    "P\u00e9nzhelyettes\u00edt\u00f5 eszk. (utalv\u00e1ny, jegy)": {
-                        "account_type": "Bank"
-                    }, 
-                    "P\u00e9nzt\u00e1rak": {
-                        "P\u00e9nzt\u00e1r": {
-                            "account_type": "Cash"
-                        }
-                    }, 
-                    "Valuta p\u00e9nzt\u00e1r": {
-                        "account_type": "Cash"
-                    }, 
-                    "\u00c1tvezet\u00e9si sz\u00e1mla": {
-                        "account_type": "Bank"
-                    }
-                }, 
-                "\u00c9RT\u00c9KPAP\u00cdROK": {
-                    "Egy\u00e9b r\u00e9szesed\u00e9s": {}, 
-                    "Forgat\u00e1si c\u00e9l\u00fa hitelv. m. \u00e9rt\u00e9kpap\u00edrok": {}, 
-                    "R\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {}, 
-                    "Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": {}
-                }
-            }, 
-            "root_type": ""
-        }
-    }
-}

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

@@ -1,6 +1,6 @@
 {
     "country_code": "it",
-    "name": "Generic Chart of Accounts",
+    "name": "Italy - Generic Chart of Accounts",
     "tree": {
         "ATTIVO": {
             "CREDITI COMMERCIALI": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ma_l10n_kzc_temp_chart.json

@@ -1,6 +1,6 @@
 {
     "country_code": "ma", 
-    "name": "compta Kazacube", 
+    "name": "Morocco - Compta Kazacube", 
     "tree": {
         "COMPTES DE BILAN": {
             "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)": {

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

@@ -1,571 +0,0 @@
-{
-    "country_code": "mx", 
-    "name": "Plan de Cuentas para Mexico", 
-    "tree": {
-        "ACTIVO": {
-            "ACTIVO CIRCULANTE": {
-                "DOCUMENTOS Y CUENTAS  POR COBRAR": {
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, 
-                    "CUENTAS POR COBRAR ACCIONISTAS": {
-                        "CUENTAS POR COBRAR SOCIOS": {
-                            "account_type": "Receivable"
-                        }
-                    }, 
-                    "CUENTAS POR COBRAR EMPLEADOS": {
-                        "ANTICIPO DE NOMINA": {}, 
-                        "CUENTAS POR COBRAR EMPLEADOS": {
-                            "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": {}, 
-                    "OTRAS CUENTAS POR COBRAR": {
-                        "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": {}
-                    }, 
-                    "CAJAS": {
-                        "CAJA CHICA": {}, 
-                        "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 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": {
-                    "INVENTARIO EN TRANSITO": {
-                        "MERCANCIA 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 Y SOFTWARE 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": {}, 
-                        "LICENCIA Y SOFTWARE 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 ISR ": {
-                        "IMPUESTOS DIFERIDOS ISR ": {}
-                    }
-                }, 
-                "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": ""
-        }, 
-        "CAPITAL": {
-            "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": {}
-                    }
-                }
-            }, 
-            "GANANCIAS Y PERDIDAS": {
-                "GANACIAS Y PERDIDAS": {
-                    "GANACIAS Y PERDIDAS": {}
-                }
-            }, 
-            "RESERVA DE CAPITAL": {
-                "OTRAS RESERVAS": {
-                    "OTRAS RESERVAS": {
-                        "ACTUALIZACION DEL VALOR": {}, 
-                        "VALOR ORIGINAL": {}
-                    }
-                }, 
-                "RESERVA LEGAL": {
-                    "RESERVA LEGAL": {
-                        "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": {}
-                }, 
-                "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": ""
-        }, 
-        "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 COMPRADAS EN TRANSITO": {}, 
-                        "MERCANCIAS EN CONSIGNACION": {}
-                    }
-                }
-            }, 
-            "CUENTAS DE ORDEN ACREEDORAS": {
-                "CUENTAS DE ORDEN ACREEDORAS": {
-                    "CUENTAS DE ORDEN ACREEDORAS": {
-                        "MERCANCIA EN CONSIGNACION P. COMPRA": {}, 
-                        "MERCANCIA VENDIDAS EN TRANSITO": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "GASTOS": {
-            "GASTOS OPERATIVOS": {
-                "DEPRECIACION Y AMORTIZACION": {
-                    "AMORTIZACION": {
-                        "SEGUROS": {}
-                    }, 
-                    "DEPRECIACION": {
-                        "INMUEBLES": {}, 
-                        "LICENCIA Y 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 AYUDAS ESCOLARES": {}, 
-                        "BENEFICIOS BECAS": {}, 
-                        "BENEFICIOS COMEDOR": {}, 
-                        "BENEFICIOS SERVICIOS MEDICOS": {}, 
-                        "BENEFICIOS UNIFORMES": {}, 
-                        "BONIFICACION UNICA ESPECIAL": {}, 
-                        "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": {}, 
-                        "PRESTACIONES SOCIALES": {}, 
-                        "PRIMA POR RENDIMIENTO": {}, 
-                        "PROGRAMA DE ALIMENTACION EMPLEADOS": {}, 
-                        "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": {}, 
-                        "ARRENDAMIENTO": {}, 
-                        "ARTICULOS DE OFICINA": {}, 
-                        "ASEO URBANO": {}, 
-                        "ASEO Y LIMPIEZA": {}, 
-                        "ASIMILABLES A SALARIOS": {}, 
-                        "AVERIAS-PRODUCTOS": {}, 
-                        "BONIFICACION UNICA ESPECIAL": {}, 
-                        "COMBUSTIBLES": {}, 
-                        "COMIDAS, VIAJES Y TRASLADOS": {}, 
-                        "CONDOMINIOS": {}, 
-                        "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": {}, 
-                        "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": ""
-        }, 
-        "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": {}, 
-                        "VENTAS NACIONALES AL DETAL": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "OTROS INGRESOS (EGRESOS)": {
-            "EGRESOS": {
-                "GASTOS FINANCIEROS": {
-                    "EGRESOS NO GRAVABLES": {
-                        "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
-                    }, 
-                    "GASTOS FINANCIEROS": {
-                        "COMISIONES TICKET DE ALIMENTACION": {}, 
-                        "COMISIONES Y GASTOS BANCARIOS": {}, 
-                        "INTERESES BANCOS NACIONALES": {}, 
-                        "INTERESES POR FINANCIAMIENTOS": {}, 
-                        "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": {
-                        "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": {
-                    "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": {}, 
-                        "FONDO DE AHORRO": {}, 
-                        "FONDO FIDEICOMISO": {}
-                    }
-                }, 
-                "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": {}, 
-                    "CUENTAS POR PAGAR ACCIONISTAS": {
-                        "CUENTAS POR PAGAR SOCIOS": {
-                            "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"
-                        }
-                    }
-                }, 
-                "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": {
-                            "account_type": "Payable"
-                        }, 
-                        "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": {}, 
-                        "RAR AJUSTE INICIAL POR INFLACION": {}
-                    }
-                }, 
-                "PASIVOS FINACIEROS A CORTO PLAZO": {
-                    "PASIVOS FINANCIEROS A CORTO PLAZO": {
-                        "BANCO X": {}
-                    }
-                }, 
-                "RESERVAS": {
-                    "RESERVAS": {
-                        "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": {
-                        "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": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/nl_l10nnl_chart_template.json

@@ -1,716 +0,0 @@
-{
-    "country_code": "nl", 
-    "name": "Nederlands Grootboekschema", 
-    "tree": {
-        "FABRIKAGEREKENINGEN": {
-            "root_type": ""
-        }, 
-        "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
-            "KORTLOPENDE SCHULDEN": {
-                "Accountantskosten": {}, 
-                "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": {}, 
-                "Investeringsaftrek": {}, 
-                "Loonheffing": {}, 
-                "Overige te betalen posten": {}, 
-                "Pensioenpremies": {}, 
-                "Premie WIR": {}, 
-                "Rekening-courant inkoopvereniging": {}, 
-                "Rente": {}, 
-                "Sociale lasten": {}, 
-                "Tanti\u00e8mes": {}, 
-                "Te vorderen Btw-verlegd": {
-                    "account_type": "Tax"
-                }, 
-                "Telefoon/telefax": {}, 
-                "Termijnen onderh. werk": {}, 
-                "Vakantiedagen": {}, 
-                "Vakantiegeld": {}, 
-                "Vakantiezegels": {}, 
-                "Vennootschapsbelasting": {}, 
-                "Vooruit ontvangen bedr.": {}
-            }, 
-            "LIQUIDE MIDDELEN": {
-                "ABN-AMRO bank": {
-                    "account_type": "Cash"
-                }, 
-                "BIZNER bank": {
-                    "account_type": "Cash"
-                }, 
-                "Bankbetaalkaarten": {}, 
-                "Effecten": {}, 
-                "Girobetaalkaarten": {}, 
-                "Kas": {
-                    "account_type": "Cash"
-                }, 
-                "Kas  valuta": {
-                    "account_type": "Cash"
-                }, 
-                "Kleine kas": {
-                    "account_type": "Cash"
-                }, 
-                "Kruisposten": {}, 
-                "Postbank": {
-                    "account_type": "Cash"
-                }, 
-                "RABO bank": {
-                    "account_type": "Cash"
-                }
-            }, 
-            "VORDERINGEN": {
-                "Debiteuren": {
-                    "account_type": "Receivable"
-                }, 
-                "Dubieuze debiteuren": {}, 
-                "Overige vorderingen": {}, 
-                "Rekening-courant directie": {}, 
-                "Te ontvangen ziekengeld": {}, 
-                "Voorschotten personeel": {}, 
-                "Vooruitbetaalde kosten": {}, 
-                "Voorziening dubieuze debiteuren": {}
-            }, 
-            "root_type": ""
-        }, 
-        "INDIRECTE KOSTEN": {
-            "root_type": ""
-        }, 
-        "KOSTENREKENINGEN": {
-            "AFSCHRIJVINGEN": {
-                "Aanhangwagens": {}, 
-                "Aankoopkosten": {}, 
-                "Aanloopkosten": {}, 
-                "Auteursrechten": {}, 
-                "Bedrijfsgebouwen": {}, 
-                "Bedrijfsinventaris": {}, 
-                "Drankvergunningen": {}, 
-                "Fabrieksinventaris": {}, 
-                "Gebouwen": {}, 
-                "Gereedschappen": {}, 
-                "Goodwill": {}, 
-                "Grondverbetering": {}, 
-                "Heftrucks": {}, 
-                "Kantine-inventaris": {}, 
-                "Kantoorinventaris": {}, 
-                "Kantoormachines": {}, 
-                "Licenties": {}, 
-                "Machines": {}, 
-                "Magazijninventaris": {}, 
-                "Octrooien": {}, 
-                "Ontwikkelingskosten": {}, 
-                "Pachtersinvestering": {}, 
-                "Parkeerplaats": {}, 
-                "Personenauto's": {}, 
-                "Rijwielen en bromfietsen": {}, 
-                "Tonnagevergunningen": {}, 
-                "Verbouwingen": {}, 
-                "Vergunningen": {}, 
-                "Voorraadverschillen": {}, 
-                "Vrachtauto's": {}, 
-                "Winkels": {}, 
-                "Woon-winkelhuis": {}
-            }, 
-            "ALGEMENE KOSTEN": {
-                "Accountantskosten": {}, 
-                "Advieskosten": {}, 
-                "Assuranties": {}, 
-                "Bankkosten": {}, 
-                "Juridische kosten": {}, 
-                "Overige algemene kosten": {}, 
-                "Toev. Ass. eigen risico": {}
-            }, 
-            "BEDRIJFSKOSTEN": {
-                "Assuranties": {}, 
-                "Energie (krachtstroom)": {}, 
-                "Gereedschappen": {}, 
-                "Hulpmaterialen": {}, 
-                "Huur inventaris": {}, 
-                "Huur machines": {}, 
-                "Leasing invent.operational": {}, 
-                "Leasing mach. operational": {}, 
-                "Onderhoud inventaris": {}, 
-                "Onderhoud machines": {}, 
-                "Ophalen/vervoer afval": {}, 
-                "Overige bedrijfskosten": {}
-            }, 
-            "FINANCIERINGSKOSTEN": {
-                "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": {}, 
-                "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": {}, 
-                "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": ""
-        }, 
-        "OVERIGE RESULTATEN": {
-            "Memoriaal": {
-                "account_type": "Cash"
-            }, 
-            "Opbrengsten deelnemingen": {}, 
-            "Reorganisatiekosten": {}, 
-            "Verlies verkoop deelnem.": {}, 
-            "Voorz. Verlies deelnem.": {}, 
-            "Vpb bijzonder resultaat": {}, 
-            "Vpb normaal resultaat": {}, 
-            "Winst": {}, 
-            "Winst bij verkoop deelnem.": {}, 
-            "root_type": ""
-        }, 
-        "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": ""
-        }, 
-        "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": {}, 
-                    "Hypotheken o/g 1": {}, 
-                    "Hypotheken o/g 2": {}, 
-                    "Hypotheken o/g 3": {}, 
-                    "Hypotheken o/g 4": {}, 
-                    "Hypotheken o/g 5": {}, 
-                    "Lease-verplichtingen": {}, 
-                    "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": {}
-                }, 
-                "MACHINES": {
-                    "Aanschafwaarde Machines 1": {}, 
-                    "Aanschafwaarde Machines 2": {}, 
-                    "Aanschafwaarde Machines 3": {}, 
-                    "Aanschafwaarde Machines 4": {}, 
-                    "Aanschafwaarde Machines 5": {}, 
-                    "Afschrijving Machines 1": {}, 
-                    "Afschrijving Machines 2": {}, 
-                    "Afschrijving Machines 3": {}, 
-                    "Afschrijving Machines 4": {}, 
-                    "Afschrijving Machines 5": {}
-                }
-            }, 
-            "ONROERENDE GOEDEREN": {
-                "Aanschafwaarde Aanloopkosten": {}, 
-                "Aanschafwaarde Bedrijfsgebouwen": {}, 
-                "Aanschafwaarde Gebouwen": {}, 
-                "Aanschafwaarde Grondverbetering": {}, 
-                "Aanschafwaarde Landerijen": {}, 
-                "Aanschafwaarde Ondergrond gebouwen": {}, 
-                "Aanschafwaarde Pachtersinvesteringen": {}, 
-                "Aanschafwaarde Parkeerplaats": {}, 
-                "Aanschafwaarde Verbouwingen": {}, 
-                "Aanschafwaarde Winkels": {}, 
-                "Aanschafwaarde Woon-winkelhuis": {}, 
-                "Afschrijving Aanloopkosten": {}, 
-                "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": ""
-        }, 
-        "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": ""
-        }, 
-        "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
-            "Betalingskort. crediteuren": {}, 
-            "Garantiekosten": {}, 
-            "Hulpmaterialen": {}, 
-            "Inkomende vrachten": {}, 
-            "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": {}, 
-            "Kostprijs omzet handelsgoederen": {}, 
-            "Onttrekking uitgev.garantie": {}, 
-            "Priv\u00e9-gebruik goederen": {}, 
-            "Tegenrekening inkoop": {}, 
-            "Toev. Voorz. incour. grondst.": {}, 
-            "Toevoeging garantieverpl.": {}, 
-            "Toevoeging voorz. incour. handelsgoed.": {}, 
-            "Uitbesteed werk": {}, 
-            "Voorz. Incourourant grondst.": {}, 
-            "Voorz.incour. handelsgoed.": {}, 
-            "root_type": ""
-        }, 
-        "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
-            "Emballage": {
-                "account_type": "Cash"
-            }, 
-            "Gereed product 1": {
-                "account_type": "Cash"
-            }, 
-            "Gereed product 2": {
-                "account_type": "Cash"
-            }, 
-            "Goederen 1": {
-                "account_type": "Cash"
-            }, 
-            "Goederen 2": {
-                "account_type": "Cash"
-            }, 
-            "Goederen in consignatie": {
-                "account_type": "Cash"
-            }, 
-            "Goederen onderweg": {
-                "account_type": "Cash"
-            }, 
-            "Grondstoffen 1": {
-                "account_type": "Cash"
-            }, 
-            "Grondstoffen 2": {
-                "account_type": "Cash"
-            }, 
-            "Halffabrikaten 1": {
-                "account_type": "Cash"
-            }, 
-            "Halffabrikaten 2": {
-                "account_type": "Cash"
-            }, 
-            "Hulpstoffen 1": {
-                "account_type": "Cash"
-            }, 
-            "Hulpstoffen 2": {
-                "account_type": "Cash"
-            }, 
-            "Kantoorbenodigdheden": {
-                "account_type": "Cash"
-            }, 
-            "Onderhanden werk": {
-                "account_type": "Cash"
-            }, 
-            "Verpakkingsmateriaal": {
-                "account_type": "Cash"
-            }, 
-            "Zegels": {
-                "account_type": "Cash"
-            }, 
-            "root_type": ""
-        }
-    }
-}

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

@@ -1,7 +1,6 @@
 {
     "country_code": "pa",
-    "name": "Plan de Cuentas",
-	"is_active": "Yes",
+    "name": "Panama - Plan de Cuentas",
     "tree": {
         "ACTIVOS": {
             "Activo Fijo": {

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

@@ -1,6 +1,6 @@
 {
     "country_code": "pe",
-    "name": "Plan de Cuentas 2011",
+    "name": "Peru - Plan de Cuentas",
     "tree": {
         "Cuentas de Balance": {
             "Acciones de inversi\u00f3n   ": {

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

@@ -1,6 +1,6 @@
 {
     "country_code": "pl",
-    "name": "Plan kont",
+    "name": "Poland - Plan kont",
     "tree": {
         "Aktywa Trwa\u0142e": {
             "D\u0142ugoterminowe aktywa finansowe": {

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

@@ -1,6 +1,6 @@
 {
     "country_code": "pt",
-    "name": "Template do Plano de Contas SNC",
+    "name": "Portugal - Template do Plano de Contas SNC",
     "tree": {
         "Capital, reservas e resultados transitados": {
             "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {

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

@@ -90,7 +90,6 @@
                         "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 provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene": {},
                             "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita": {}
                         }
                     }
@@ -153,8 +152,7 @@
                         }
                     },
                     "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE": {
-                        "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {},
-                        "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare": {}
+                        "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {}
                     },
                     "IMOBILIZARI FINANCIARE": {
                         "Actiuni detinute la entitatile afiliate": {},

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

@@ -1,223 +0,0 @@
-{
-    "country_code": "sg",
-    "name": "Singapore Chart of Accounts",
-	"is_active": "Yes",
-    "tree": {
-        "Assets": {
-            "Cash and cash equivalents": {
-                "Cash on hand": {
-                    "account_type": "Cash"
-                },
-                "Client trust account": {
-                    "account_type": "Cash"
-                },
-                "Current": {
-                    "account_type": "Bank"
-                },
-                "Money market": {
-                    "account_type": "Cash"
-                },
-                "Rents held in trust": {
-                    "account_type": "Cash"
-                },
-                "Savings": {
-                    "account_type": "Cash"
-                },
-                "account_type": "Cash"
-            },
-            "Current assets": {
-                "Allowance for bad debts": {},
-                "Development costs": {},
-                "Employee cash advances": {},
-                "Inventory": {},
-                "Investments - other": {},
-                "Loans to officers": {},
-                "Loans to others": {},
-                "Loans to shareholders": {},
-                "Other Current Assets": {},
-                "Prepaid expenses": {},
-                "Retainage": {},
-                "Undeposited funds": {}
-            },
-            "Non-current assets": {
-                "Accumulated amortization of non-current assets": {},
-                "Available-for-sale financial assets": {},
-                "Deferred tax": {},
-                "Goodwill": {},
-                "Intangible Assets": {},
-                "Investments": {},
-                "Lease Buyout": {},
-                "Licences": {},
-                "Organisational costs": {},
-                "Other intangible assets": {},
-                "Other non-current assets": {},
-                "Prepayments and accrued income": {},
-                "Security Deposits": {}
-            },
-            "Property, plant and equipment": {
-                "Accumulated amortisation": {},
-                "Accumulated depletion": {},
-                "Accumulated depreciation": {},
-                "Buildings": {},
-                "Depletable assets": {},
-                "Furniture and fixtures": {},
-                "Leasehold improvements": {},
-                "Machinery and equipment": {},
-                "Other Assets": {},
-                "Vehicles": {}
-            },
-            "Purchase Tax Receivable": {
-                "Purchase Tax Account 0% EP": {},
-                "Purchase Tax Account 0% ME": {},
-                "Purchase Tax Account 0% NR": {},
-                "Purchase Tax Account 0% OP": {},
-                "Purchase Tax Account 0% ZP": {},
-                "Purchase Tax Account 7% BL": {},
-                "Purchase Tax Account 7% IM": {},
-                "Purchase Tax Account 7% TX-E33": {},
-                "Purchase Tax Account 7% TX-N33": {},
-                "Purchase Tax Account 7% TX-RE": {},
-                "Purchase Tax Account 7% TX7": {},
-                "Purchase Tax Account MES": {}
-            },
-            "Trade and other receivable": {
-                "Other Receivable Account": {
-                    "account_type": "Receivable"
-                },
-                "Trade Receivable Account": {
-                    "account_type": "Receivable"
-                },
-                "account_type": "Receivable"
-            },
-			"root_type": "Asset"
-        },
-        "Liabilities": {
-            "Current liabilities": {
-                "Client Trust Accounts - Liabilities": {},
-                "Current Tax Liability": {},
-                "Current portion of employee benefits obligations": {},
-                "Current portion of obligations under finance leases": {},
-                "GST Payable": {},
-                "Insurance Payable": {},
-                "Interest payables": {},
-                "Line of Credit": {},
-                "Loan Payable": {},
-                "Payroll Clearing": {},
-                "Payroll liabilities": {},
-                "Prepaid Expenses Payable": {},
-                "Provision for warranty obligations": {},
-                "Rents in trust - Liability": {},
-                "Short term borrowings": {}
-            },
-            "Equity": {
-                "Accumulated Adjustment": {},
-                "Opening Balance Equity": {},
-                "Ordinary shares": {},
-                "Owner's Equity": {},
-                "Paid-in capital or surplus": {},
-                "Partner's Equity": {},
-                "Preferred shares": {},
-                "Retained Earnings": {},
-                "Share capital": {},
-                "Treasury Shares": {}
-            },
-            "Non-current liabilities": {
-                "Accruals and Deferred Income": {},
-                "Bank loans": {},
-                "Long term borrowings": {},
-                "Long term employee benefit obligations": {},
-                "Notes Payable": {},
-                "Obligations under finance leases": {},
-                "Other non-current liabilities": {},
-                "Shareholder Notes Payable": {}
-            },
-            "Sale Tax Payables": {
-                " Sales Tax Account 0% ES33": {},
-                "Sales Tax Account 0% ESN33": {},
-                "Sales Tax Account 0% OS": {},
-                "Sales Tax Account 0% ZR": {},
-                "Sales Tax Account 7% DS": {},
-                "Sales Tax Account 7% SR": {}
-            },
-            "Trade and other payables": {
-                "Other Payable Account": {
-                    "account_type": "Payable"
-                },
-                "Trade Payable Account": {
-                    "account_type": "Payable"
-                },
-                "account_type": "Payable"
-            },
-			"root_type": "Liability"
-        },
-        "Cost of sales": {
-            "Cost of Good Sold": {
-                "Cost of Labour - COS": {},
-                "Equipment rental - COS": {},
-                "Freight and delivery - COS": {},
-                "Other costs of sales - COS": {},
-                "Supplies and materials - COS": {}
-            },
-			"root_type": "Expense"
-        },
-        "Income": {
-            "Other revenue": {
-                "Dividend revenue": {},
-                "Gain/loss on sale of fixed assets or investments": {},
-                "Interest earned": {},
-                "Other investment revenue": {},
-                "Other miscellaneous revenue": {},
-                "Tax-exempt interest": {}
-            },
-            "Revenue": {
-                "Discounts/refunds given": {},
-                "Non-profit revenue": {},
-                "Other primary revenue": {},
-                "Sales of product revenue": {},
-                "Service/fee revenue": {},
-                "Unapplied cash payment income": {}
-            },
-			"root_type": "Income"
-        },
-        "Indirect Expenses": {
-            "Expenses": {
-                "Administrative expenses": {},
-                "Advertising/promotional": {},
-                "Auto": {},
-                "Bad debts": {},
-                "Bank charges": {},
-                "Charitable contributions": {},
-                "Cost of labour": {},
-                "Distribution costs": {},
-                "Dues and subscriptions": {},
-                "Entertainment": {},
-                "Equipment rental": {},
-                "Finance costs": {},
-                "Insurance": {},
-                "Interest paid": {},
-                "Legal and professional fees": {},
-                "Meals and entertainment": {},
-                "Other miscellaneous service cost": {},
-                "Payroll expenses": {},
-                "Promotional meals": {},
-                "Rent or lease of buildings": {},
-                "Repair and maintenance": {},
-                "Shipping, freight, and delivery": {},
-                "Supplies": {},
-                "Taxes paid": {},
-                "Travel": {},
-                "Travel meals": {},
-                "Unapplied cash bill payment expense": {},
-                "Utilities": {}
-            },
-            "Other Expenses": {
-                "Amortisation": {},
-                "Depreciation": {},
-                "Exchange Gain or Loss": {},
-                "Other Expense": {},
-                "Penalties and settlements": {}
-            },
-			"root_type": "Expense"
-        }
-    }
-}

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

@@ -1,6 +1,6 @@
 {
     "country_code": "syscohada",
-    "name": "Plan de compte",
+    "name": "Syscohada - Plan de compte",
     "tree": {
         "Comptes de bilan": {
             "Comptes d'immobilisations": {

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

@@ -1,7 +1,6 @@
 {
     "country_code": "th",
-    "name": "Thailand Chart of Accounts",
-	"is_active": "Yes",
+    "name": "Thailand - Chart of Accounts",
     "tree": {
         "Assets": {
             "Account Receivable": {},

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

@@ -1,6 +1,6 @@
 {
     "country_code": "tr", 
-    "name": "Tek D\u00fczen Hesap Plan\u0131", 
+    "name": "Turkey - Tek D\u00fczen Hesap Plan\u0131", 
     "tree": {
         "Duran Varl\u0131klar": {
             "Di\u011fer Alacaklar": {

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

@@ -1,7 +1,6 @@
 {
     "country_code": "uy",
-    "name": "Plan de Cuentas",
-	"is_active": "Yes",
+    "name": "Uruguay - Plan de Cuentas",
     "tree": {
         "ACTIVO": {
             "ACTIVO CORRIENTE": {

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

@@ -1,6 +1,6 @@
 {
     "country_code": "ve",
-    "name": "Venezuelan - Account",
+    "name": "Venezuelan - Chart of Accounts",
     "tree": {
         "ACTIVO": {
             "ACTIVO CIRCULANTE": {

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

@@ -1,438 +1,466 @@
 {
-    "country_code": "ae",
-    "name": "U.A.E Chart of Accounts",
-	"is_active": "Yes",
+    "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"
-                        },
+                        }, 
                         "Accured 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"
-                    },
+                        "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 - Admininistration": {
                                 "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": {},
+                        "Handling Difference in Inventory": {
+                            "account_type": "Stock Adjustment"
+                        }, 
                         "Items Delivered to Customs on temprary Base": {}
-                    },
+                    }, 
                     "Stock in Hand": {
-		                "account_type": "Stock",
-						"is_group": 1
+                        "account_type": "Stock"
                     }
-                },
+                }, 
                 "Perliminary and Preoperating Expenses": {
                     "Preoperating Expenses": {}
-                },
+                }, 
                 "Prepayments & Deposits": {
                     "Deposits": {
-                        "Deposit - Office Rent": {},
-                        "Deposit Others": {},
-                        "Deposit to Immigration (Visa)": {},
+                        "Deposit - Office Rent": {}, 
+                        "Deposit Others": {}, 
+                        "Deposit to Immigration (Visa)": {}, 
                         "Deposits - Customs": {}
-                    },
+                    }, 
                     "Prepaid Taxes": {
-                        "Sales Taxes Receivables": {},
+                        "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": {},
+                        "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": {},
-                        "Acc. Deprn.Computer Hardware & Software": {},
-                        "Acc.Deprn.of Furniture & Office Equipment": {},
-                        "Amortisation on Leasehold Improvement": {}
-                    },
+                        "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": {},
-                        "Furniture and Equipment": {},
-                        "Leasehold Improvement": {},
-                        "Motor Vehicules": {},
-                        "Work In Progrees": {}
+                        "Computer Hardware & Software": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "Furniture and Equipment": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "Leasehold Improvement": {}, 
+                        "Motor Vehicules": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "Work In Progrees": {}, 
+                        "account_type": "Fixed Asset"
                     }
-                },
+                }, 
                 "Intangible Assets": {
-                    "Computer Card Renewal": {},
-                    "Dispoal of Outlets": {},
+                    "Computer Card Renewal": {}, 
+                    "Dispoal of Outlets": {}, 
                     "Registration of Trademarks": {}
-                },
-                "Intercompany Accounts": {},
+                }, 
+                "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": {},
+                "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"
-                },
+                    "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"
                 }
-            },
+            }, 
             "Depreciation": {
                 "Depreciation & Amortization": {
-                    "Amortization on Leasehold Improvement": {},
-                    "Depreciation Of Computer Hard & Soft": {},
-                    "Depreciation Of Furniture & Office Equipment\n\t\t\t": {},
-                    "Depreciation Of Motor Vehicles": {}
+                    "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": {},
+                    "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": {
                     "Captial Loss": {
-                        "Disposal of Business Branch": {},
-                        "Loss On Fixed Assets Disposal": {},
+                        "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": {},
-                        "Zakat": {}
+                        "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": {
-                        "Courrier": {},
-                        "Others - Communication": {},
-                        "Telephone": {},
+                        "Courrier": {}, 
+                        "Others - Communication": {}, 
+                        "Telephone": {}, 
                         "Web Site Hosting Fees": {}
-                    },
+                    }, 
                     "Office & Various Expenses": {
-                        "Cleaning": {},
-                        "Convoyance Expenses": {},
-                        "Gifts & Donations": {},
-                        "Insurance": {},
-                        "Kitchen and Buffet Expenses": {},
-                        "Maintenance": {},
-                        "Others - Office Various Expenses": {},
-                        "Security & Guard": {},
-                        "Stationary From Suppliers": {},
-                        "Stationary Out Of Stock": {},
-                        "Subscriptions": {},
-                        "Training": {},
+                        "Cleaning": {}, 
+                        "Convoyance 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": {},
+                        "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": {},
+                        "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": {},
+                        "Amortisation of Preoperating Expenses": {}, 
+                        "Cash Shortage": {}, 
+                        "Others - Provision & Write off": {}, 
+                        "Write Off Inventory": {}, 
                         "Write Off Receivables & Payables": {}
-                    },
+                    }, 
                     "Rent Expenses": {
-                        "Office Rent": {},
+                        "Office Rent": {}, 
                         "Warehouse Rent": {}
-                    },
+                    }, 
                     "Travel Expenses": {
-                        "Air tickets": {},
-                        "Hotel": {},
-                        "Meals": {},
-                        "Others": {},
+                        "Air tickets": {}, 
+                        "Hotel": {}, 
+                        "Meals": {}, 
+                        "Others": {}, 
                         "Per Diem": {}
-                    },
+                    }, 
                     "Utilities": {
-                        "Other Utility Cahrges": {},
+                        "Other Utility Cahrges": {}, 
                         "Water & Electricity": {}
                     }
                 }
-            },
+            }, 
             "root_type": "Expense"
-        },
+        }, 
         "Liabilities": {
             "Current Liabilities": {
                 "Accounts Payable": {
                     "Payables": {
                         "Advance Paybale to Suppliers": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Consigned Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Other Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Post Dated Cheques Paid": {
                             "account_type": "Payable"
-                        },
-                        "Staff Payable": {
-                            "account_type": "Payable"
-                        },
+                        }, 
+                        "Staff Payable": {}, 
                         "Suppliers Price Protection": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Trade Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "account_type": "Payable"
                     }
-                },
-			    "Stock Liabilities": {
-				    "Stock Received But Not Billed": {
-				        "account_type": "Stock Received But Not Billed"
-				    }
-			    },
-				"Duties and Taxes": {
-					"account_type": "Tax",
-					"is_group": 1
-				},
+                }, 
                 "Accruals & Provisions": {
                     "Accruals": {
                         "Accrued Personnel Cost": {
-                            "Accrued - Commissions": {},
-                            "Accrued - Leave Salary": {},
-                            "Accrued - Leave Tickets": {},
-                            "Accrued - Salaries": {},
-                            "Accrued Other Personnel Cost": {},
-                            "Accrued Salaries Increment": {},
+                            "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 - Audit Fees": {}, 
+                            "Accrued - Office Rent": {}, 
+                            "Accrued - Sponsorship": {}, 
+                            "Accrued - Telephone": {}, 
+                            "Accrued - Utilities": {}, 
                             "Accrued Others": {}
                         }
-                    },
+                    }, 
                     "Other Current Liabilities": {
-                        "Accrued Dubai Customs": {},
-                        "Deferred income": {},
+                        "Accrued Dubai Customs": {}, 
+                        "Deferred income": {}, 
                         "Shipping & Handling": {}
-                    },
+                    }, 
                     "Provisions": {
                         "Tax Payables": {
-                            "Income Tax Payable": {},
-                            "Sales Tax Payable": {},
+                            "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": {},
+                        "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": {},
+                        "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": {},
+                    "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": {},
+                    "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": {},
-                    "Sales Account": {},
+                    "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": {},
+                "Contributed Capital": {}, 
+                "Share Capital": {}, 
+                "Shareholders Current A/c": {}, 
+                "Sub Ordinated Loan": {}, 
                 "Treasury Stocks": {}
-            },
+            }, 
             "Retained Earnings": {
-                "Current Year Results": {},
-                "Dividends Paid": {},
+                "Current Year Results": {}, 
+                "Dividends Paid": {}, 
                 "Previous Years Results": {}
-            },
-			"account_type": "Equity",
+            }, 
+            "account_type": "Equity", 
             "root_type": "Equity"
         }
     }
-}
+}

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

@@ -0,0 +1,840 @@
+{
+    "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

@@ -0,0 +1,821 @@
+{
+    "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

@@ -0,0 +1,412 @@
+{
+    "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/gt_cuentas_plantilla.json

@@ -1,90 +1,423 @@
 {
-  "country_code": "gt",
-  "name": "Cuentas de Guatemala",
-  "is_active": "Yes",
-  "tree": {
-    "Activos": {
-      "Activo Corriente": {
-        "Caja y Bancos": {},
-        "Cuentas por Cobrar": {},
-        "Impuestos por Cobrar": {
-          "IVA por Cobrar": {},
-          "Retenciones de IVA recibidas": {}
-        },
-        "Inventario": {}
-      },
-      "No Corriente": {
-        "Activos Fijos": {},
-        "Cargos Diferidos": {}
-      },
-      "root_type": "Asset"
-    },
-    "Pasivos": {
-      "Pasivo Corriente": {
-        "Proveedores": {
-          "Inventario Recibido pero No Cobrado": {
-            "account_type": "Stock Received But Not Billed"
-          }
-        },
-        "Impuestos por Pagar": {},
-        "Sueldos por Liquidar": {},
-        "Prestaciones": {},
-        "Cuentas por Pagar": {},
-        "Otras Cuentas por Pagar": {},
-        "Acreedores": {}
-      },
-      "Pasivo No Corriente": {
-        "Provisión para Indemnizaciones": {},
-        "Acreedores": {}
-      },
-      "root_type": "Liability"
-    },
-    "Patrimonio": {
-      "Capital": {},
-      "Utilidades Retenidas": {},
-      "Resultados del Ejercicio": {},
-      "root_type": "Asset"
-    },
-    "Costos": {
-      "Costo de Ventas": {},
-      "Costos Incluidos en la Valuación": {
-        "account_type": "Expenses Included In Valuation"
-      },
-      "Stock Adjustment": {
-        "account_type": "Stock Adjustment"
-      },
-      "root_type": "Expense"
-    },
-    "Gastos": {
-      "Gastos de Personal": {},
-      "Honorarios Profesionales": {},
-      "Servicios Básicos": {},
-      "Alquileres": {},
-      "Seguros": {},
-      "Mantenimiento": {},
-      "Depreciaciones": {},
-      "Gastos Diversos": {},
-      "root_type": "Expense"
-    },
-    "Ingresos": {
-      "Productos": {},
-      "Servicios": {},
-      "root_type": "Income"
-    },
-    "Otros Gastos y Productos Financieros": {
-      "Otros Ingresos": {
+    "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": {
-          "Intereses": {},
-          "Otros Gastos 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"
         }
-      },
-      "Otros Gastos": {
-        "Otros Gastos y Productos Financieros": {
-          "Intereses": {},
-          "Otros Gastos Financieros": {}
-        }
-      },
-      "root_type": "Expense"
     }
-  }
 }

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

@@ -0,0 +1,835 @@
+{
+	"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

@@ -0,0 +1,687 @@
+{
+    "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": "1112.0010", 
+                            "account_type": "Cash"
+                        }, 
+                        "account_number": "1112.000"
+                    }, 
+                    "Kas Rupiah": {
+                        "Kas Besar": {
+                            "account_number": "1111.0020", 
+                            "account_type": "Cash"
+                        }, 
+                        "Kas Kecil": {
+                            "account_number": "1111.0010", 
+                            "account_type": "Cash"
+                        }, 
+                        "account_number": "1111.000", 
+                        "account_type": "Cash"
+                    }, 
+                    "account_number": "1110.0000"
+                }, 
+                "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": "1100.0000"
+            }, 
+            "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": "1231.003", 
+                            "is_group": 1
+                        }, 
+                        "Investai Saham": {
+                            "Investasi Saham": {
+                                "account_number": "1231.0011"
+                            }, 
+                            "account_number": "1231.001"
+                        }, 
+                        "Investasi Perumahan": {
+                            "Investasi Perumahan": {
+                                "account_number": "1231.0021"
+                            }, 
+                            "account_number": "1231.002"
+                        }, 
+                        "account_number": "1231.000"
+                    }, 
+                    "account_number": "1230.000"
+                }, 
+                "account_number": "1200.000"
+            }, 
+            "account_number": "1000.0000", 
+            "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

@@ -1,184 +1,163 @@
 {
     "country_code": "in",
-    "name": "Chart of Accounts - India",
-	"is_active": "Yes",
+    "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": {
-	                "account_type": "Stock",
-					"is_group": 1
-	            },
-	            "Tax Assets": {
-					"is_group": 1
-				}
-	        },
-	        "Fixed Assets": {
-	            "Capital Equipments": {
-	                "account_type": "Fixed Asset"
-	            },
-	            "Computers": {
-	                "account_type": "Fixed Asset"
-	            },
-	            "Furniture and Fixture": {
-	                "account_type": "Fixed Asset"
-	            },
-	            "Office Equipments": {
-	                "account_type": "Fixed Asset"
-	            },
-	            "Plant and Machinery": {
-	                "account_type": "Fixed Asset"
-	            }
-	        },
-	        "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"
-	                },
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
-	        },
-	        "Indirect Expenses": {
-	            "Administrative Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Commission on Sales": {
-	                "account_type": "Expense Account"
-	            },
-	            "Depreciation": {
-	                "account_type": "Expense Account"
-	            },
-	            "Entertainment Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Freight and Forwarding Charges": {
-	                "account_type": "Chargeable"
-	            },
-	            "Legal Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Marketing Expenses": {
-	                "account_type": "Chargeable"
-	            },
-	            "Miscellaneous Expenses": {
-	                "account_type": "Chargeable"
-	            },
-	            "Office Maintenance Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Office Rent": {
-	                "account_type": "Expense Account"
-	            },
-	            "Postal Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Print and Stationary": {
-	                "account_type": "Expense Account"
-	            },
-	            "Rounded Off": {
-	                "account_type": "Expense Account"
-	            },
-	            "Salary": {
-	                "account_type": "Expense Account"
-	            },
-	            "Sales Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Telephone Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Travel Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Utility Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
-	        },
-			"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"
-			        }
-			    },
-			    "Stock Liabilities": {
-				    "Stock Received But Not Billed": {
-				        "account_type": "Stock 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"
-		}
-	}
+        "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

@@ -0,0 +1,602 @@
+{
+    "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

@@ -0,0 +1,494 @@
+{
+    "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/ni_ni_chart_template.json

@@ -1,467 +0,0 @@
-{
-	"country_code": "ni",
-	"name": "Catalogo de Cuentas Nicaragua",
-	"is_active": "Yes",
-	"tree": {
-		"Activo": {
-			"Activo Corriente": {
-				"Efectivo en Caja y Bancos": {
-					"Caja": {
-						"Caja General Moneda Nacional": {
-							"account_type": "Cash"
-						},
-						"Caja General Moneda Extrangera": {
-							"account_type": "Cash"
-						},
-						"Caja Chica Moneda Nacional": {
-							"account_type": "Cash"
-						},
-						"Caja Chica Moneda Extrangera": {
-							"account_type": "Cash"
-						},
-						"Fondos por Depositar": {
-							"account_type": "Cash"
-						}
-					},
-					"Cuentas Bancarias": {
-						"Cuenta Corriente Moneda Nacional": {
-							"account_type": "Bank"
-						},
-						"Cuenta Corriente Moneda Extrangera": {
-							"account_type": "Bank"
-						}
-					},
-					"Otros Equivalentes a Efectivo": {
-						"is_group": 1,
-						"account_type": "Cash"
-					}
-				},
-				"Activos Financieros Realizables a Corto Plazo": {
-					"Inversiones a Corto Plazo": {},
-					"Bonos y Acciones Disponibles para la Venta": {},
-					"Certificados Bancarios": {},
-					"Otros Valores Negociables a Corto Plazo": {}
-				},
-				"Cuentas y Documentos por Cobrar a Clientes": {
-					"Cuentas por Cobrar Moneda Nacional": {
-						"account_type": "Receivable"
-					},
-					"Cuentas por Cobrar Moneda Extrangera": {
-						"account_type": "Receivable"
-					},
-					"Documentos por Cobrar Moneda Nacional": {
-						"account_type": "Receivable"
-					},
-					"Documentos por Cobrar Moneda Extrangera": {
-						"account_type": "Receivable"
-					},
-					"Cuentas por Cobrar por Exportaciones": {
-						"account_type": "Receivable"
-					},
-					"Estimacion para Cuentas Incobrables": {}
-				},
-				"Inventarios": {
-					"is_group": 1,
-					"account_type": "Stock"
-				},
-				"Impuestos Acreditables": {
-					"Impuesto a Valor Agregado Acreditable": {
-						"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"
-						},
-						"Acreditacion Proporcional": {}
-					},
-					"Anticipos de IR o Pago Minimo Definitivo": {},
-					"Retenciones a Cuenta de IR Acreditables": {
-						"Retencion por V/Bienes o P/Servicios 2%": {
-							"account_type": "Tax"
-						},
-						"Retencion Operaciones Targeta Debito/Credito 1.5%": {
-							"account_type": "Tax"
-						}
-					},
-					"Retenciones a Cuenta de IMI Acreditables": {},
-					"Retenciones Definitivas Sobre Rentas o Ganancias de Capital": {}
-				},
-				"Otras Cuentas por Cobrar": {
-					"is_group": 1,
-					"account_type": "Receivable"
-				}
-			},
-			"Activo no Corriente": {
-				"Propiedad Planta y Equipo": {
-					"Terrenos": {},
-					"Edificios": {},
-					"Almacenes": {},
-					"Otros Activos Inmobiliarios": {},
-					"Parque Vehicular": {},
-					"Equipo de Computo": {},
-					"Mobiliario y Equipo de Oficinas": {},
-					"Maquinaria Industrial": {},
-					"Otra Bienes Mobiliarios": {},
-					"Depresiacion Acumulada": {},
-					"account_type": "Fixed Asset"
-				},
-				"Inversiones Permanentes": {
-					"Inversiones Permanentes": {
-						"is_group": 1,
-						"account_type": "Fixed Asset"
-					},
-					"Negocios Conjuntos": {
-						"is_group": 1,
-						"account_type": "Fixed Asset"
-					}
-				},
-				"Bienes en Arrendamiento Financiero": {
-					"Locales y Edificios en Arrendamiento": {},
-					"Equipos y Maquinaria en Arrendamiento": {}
-				},
-				"Activos Intangibles": {
-					"Patentes": {
-						"is_group": 1
-					},
-					"Marcas Registradas": {
-						"is_group": 1
-					},
-					"Derechos de Autor": {
-						"is_group": 1
-					},
-					"Concesiones": {
-						"is_group": 1
-					},
-					"Licencias": {
-						"is_group": 1
-					},
-					"Gastos de investigacion": {
-						"is_group": 1
-					},
-					"Amortizacion de Activos Intangibles": {
-						"is_group": 1
-					},
-					"Deterioro de Valor de Activos Intangibles": {}
-				},
-				"Amortizables": {
-					"Gastos de Consitucion": {},
-					"Gastos Pre Operativos": {},
-					"Mejoras en Bienes Arrendados": {
-						"is_group": 1
-					},
-					"Amortizacion de Activos Amortizables": {},
-					"Deterioro de Valaor de Activos Amortizables": {}
-				},
-				"Cuentas por Cobrar a Largo Plazo": {
-					"Creditos a Largo Plazo": {
-						"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
-					}
-				},
-				"Activo por Impuestos Diferidos": {
-					"is_group": 1
-				}
-			},
-			"root_type": "Asset"
-		},
-		"Pasivo": {
-			"Pasivo Corriente": {
-				"Cuentas por Pagar Proveedores": {
-					"Cuentas por Pagar Moneda Nacional": {
-						"account_type": "Payable"
-					},
-					"Cuentas por Pagar Moneda Extrangera": {
-						"account_type": "Payable"
-					},
-					"Documentos por Pagar Moneda Nacional": {
-						"account_type": "Payable"
-					},
-					"Documentos por Pagar Moneda Extrangera": {
-						"account_type": "Payable"
-					},
-					"Cuentas por Pagar por Importaciones": {
-						"account_type": "Payable"
-					}
-				},
-				"Anticipos de Clientes": {},
-				"Pasivos Financieros a Corto Plazo": {
-					"Prestamos por Pagar a Corto Plazo": {
-						"is_group": 1
-					},
-					"Sobregiros Bancarios": {
-						"is_group": 1
-					},
-					"Otras Deudas Bancarias": {
-						"is_group": 1
-					}
-				},
-				"Gastos por Pagar": {
-					"Servicios Basicos": {
-						"is_group": 1
-					},
-					"Prestaciones Sociales": {
-						"is_group": 1
-					},
-					"Salarios por Pagar": {}
-				},
-				"Provisiones por Pagar": {
-					"Pasivos Laborales": {
-						"Indemnizacion Laboral": {},
-						"Aguinaldo por Pagar": {}
-					},
-					"Reclamos por Pagar": {},
-					"Responsabilidad frente a terceros": {}
-				},
-				"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"
-						},
-						"Recoleccion Basura": {
-							"account_type": "Tax"
-						},
-						"Matricula Municipal": {
-							"account_type": "Tax"
-						}
-					}
-				},
-				"Retenciones por Pagar": {
-					"Rentas del Trabajo": {
-						"Retencion Rentas del Trabajo Tarifa Progresiva": {
-							"account_type": "Tax"
-						},
-						"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"
-						}
-					},
-					"Rentas de Actividades Economicas": {
-						"Retencion 2% por C/Bienes o P/Servicios": {
-							"account_type": "Tax"
-						},
-						"Retencion 10% Servicios Profesionales": {
-							"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 3% 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"
-						},									
-						"Otras Retenciones 10%": {
-							"account_type": "Tax"
-						}
-					},
-					"Rentas y Ganancias de Capital": {
-						"Retencion Defintiva 15% por Rentas de Capital": {
-							"account_type": "Tax"
-						},			
-						"Retencion Defintiva 10% por Rentas de Capital": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 5% por Rentas de Capital": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 10% por Ganancia de Capital": {
-							"account_type": "Tax"
-						},
-						"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 2% Transacciones Bursatiles": {
-							"account_type": "Tax"
-						},
-						"Retenciones Defintiva 5% Fondos de Inversion": {
-							"account_type": "Tax"
-						}
-					},
-					"Retencion 17% Operaciones con Paraisos Fiscales": {
-						"account_type": "Tax"
-					}
-				},
-				"Otras Cuentas por Pagar": {
-					"is_group": 1
-				}
-			},
-			"Pasivo No Corriente": {
-				"Prestamos a Largo Plazo": {
-					"is_group": 1
-				},
-				"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
-				}
-			},
-			"Obligaciones por Arrendamiento Financiero a Largo Plazo": {
-				"is_group": 1
-			},
-			"Pasivo por Impuestos Diferidos": {
-				"is_group": 1
-			},
-			"root_type": "Liability"
-		},
-		"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": {
-					"Resultados Acumulados": {
-						"account_type": "Equity"
-					},
-					"Ajustes a Periodos Anteriores": {
-						"account_type": "Equity"
-					},
-					"Resultado del ejercicio": {
-						"account_type": "Equity"
-					}
-				}
-			},
-			"root_type": "Equity"
-		},
-		"Ingresos": {
-			"Ventas": {
-				"Venta de Bienes o Prestacion de Servicios Grabados": {},
-				"Venta de Bienes o Prestacion de Servicios Exentos": {},
-				"Venta de Bienes o Prestacion de Servicios Exonerados": {},
-				"Venta por Exportaciones": {}
-			},
-			"Otros Ingresos Grabables": {
-				"Ganacia Cambiaria": {},
-				"Sobrante en Arqueo de Caja": {},
-				"Otros Ingresos Grabables": {}
-			},
-			"Ingresos no Grabables": {
-				"Ingreso por Rentas y Ganacias de Capital sujetas a Retencion Definitiva": {},
-				"Interes Bancarios": {},
-				"Otros Ingresos no Grabables": {}
-			},
-			"root_type": "Income"
-		},
-		"Costos y Gastos": {
-			"Costo de Venta": {
-				"Costo de Bienes": {},
-				"Costo de Servicios": {},
-				"Costo de Produccion": {},
-				"account_type": "Cost of Goods Sold"
-			},
-			"Gastos de Ventas": {
-				"Publicidad": {},
-				"Mercadeo": {},
-				"Muestras Gratis": {},
-				"Regalosa Clientes": {},
-				"Fletes": {},
-				"Promociones": {}
-			},
-			"Gastos de Administracion": {
-				"Alquileres": {},
-				"Combustible": {},
-				"Servicios Basicos": {
-					"Energia Electrica": {},
-					"Agua Potable": {},
-					"Internet": {},
-					"Telefono Fijo": {},
-					"Celular": {},
-					"Costos por Servicios WEB": {}
-				},
-				"Vigilancia": {},
-				"Gastos Varios": {},
-				"Mantenimiento y Reparaciones": {},
-				"Papeleria": {},
-				"Representacion": {},
-				"Amortizaciones": {},
-				"Inatec": {},
-				"Indemnizacion": {},
-				"Fletes y Correos": {},
-				"Cuentas Incobrables": {},
-				"Capacitacion al Personal": {},
-				"Uniformes": {},
-				"Seguros": {},
-				"Donaciones": {},
-				"Impuesto Municipal": {},
-				"Matricula": {},
-				"Recoleccion de Basura": {},
-				"IVA Proporcional no Acreditado": {},
-				"Ayuda a Empleados": {}
-			},
-			"Gastos por Servicios Profesionales y Tecnicos": {},
-			"Gastos por Salarios y Otras Compensaciones": {},
-			"Gastopor Depreciacion": {},
-			"Otros Gastos": {
-				"Perdida Cambiario": {},
-				"Perdida e nVenta de Activo Fijo": {},
-				"Siniestros": {},
-				"Certificacion de Cheques y Chequeras": {}
-			},
-			"Costos y Gastos No Deducibles": {},
-			"Impuesto por Rentas y Ganancias de Capital": {},
-			"Impuesto sobre la Rentade Activividades Economicas": {},
-			"root_type": "Expense"
-		}
-	}
-}

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

@@ -0,0 +1,693 @@
+{
+    "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

@@ -0,0 +1,311 @@
+{
+    "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

@@ -0,0 +1,414 @@
+{
+	"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

@@ -24,14 +24,17 @@ def get():
 	                "account_type": "Cash"
 	            },
 	            _("Loans and Advances (Assets)"): {
-	            	"is_group": 1
+                    	_("Employee Advances"): {
+                    	},
 	            },
 	            _("Securities and Deposits"): {
 	                _("Earnest Money"): {}
 	            },
 	            _("Stock Assets"): {
+	                _("Stock In Hand"): {
+	                    "account_type": "Stock"
+	                },
 	                "account_type": "Stock",
-					"is_group": 1
 	            },
 	            _("Tax Assets"): {
 					"is_group": 1
@@ -41,18 +44,30 @@ def get():
 	            _("Capital Equipments"): {
 	                "account_type": "Fixed Asset"
 	            },
-	            _("Computers"): {
+	            _("Electronic Equipments"): {
 	                "account_type": "Fixed Asset"
 	            },
-	            _("Furniture and Fixture"): {
+	            _("Furnitures and Fixtures"): {
 	                "account_type": "Fixed Asset"
 	            },
 	            _("Office Equipments"): {
 	                "account_type": "Fixed Asset"
 	            },
-	            _("Plant and Machinery"): {
+	            _("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
@@ -68,104 +83,79 @@ def get():
 	        _("Direct Expenses"): {
 	            _("Stock Expenses"): {
 	                _("Cost of Goods Sold"): {
-	                    "account_type": "Expense Account"
+	                    "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"
-	                },
-	                "account_type": "Expense Account"
+	                }
 	            },
-	            "account_type": "Expense Account"
 	        },
 	        _("Indirect Expenses"): {
-	            _("Administrative Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Commission on Sales"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Administrative Expenses"): {},
+	            _("Commission on Sales"): {},
 	            _("Depreciation"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Entertainment Expenses"): {
-	                "account_type": "Expense Account"
+	                "account_type": "Depreciation"
 	            },
+	            _("Entertainment Expenses"): {},
 	            _("Freight and Forwarding Charges"): {
 	                "account_type": "Chargeable"
 	            },
-	            _("Legal Expenses"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Legal Expenses"): {},
 	            _("Marketing Expenses"): {
 	                "account_type": "Chargeable"
 	            },
 	            _("Miscellaneous Expenses"): {
 	                "account_type": "Chargeable"
 	            },
-	            _("Office Maintenance Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Office Rent"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Postal Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Print and Stationary"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Office Maintenance Expenses"): {},
+	            _("Office Rent"): {},
+	            _("Postal Expenses"): {},
+	            _("Print and Stationery"): {},
 	            _("Round Off"): {
 	                "account_type": "Round Off"
 	            },
-	            _("Salary"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Sales Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Telephone Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Travel Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Utility Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
+	            _("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"
+	            _("Sales"): {},
+	            _("Service"): {}
 	        },
 	        _("Indirect Income"): {
-	            "account_type": "Income Account",
 				"is_group": 1
 	        },
-			"root_type": "Income"
+	        "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",

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

@@ -0,0 +1,289 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from __future__ import unicode_literals
+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"): {
+                    "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

@@ -2,7 +2,100 @@
 # License: GNU General Public License v3. See license.txt
 
 from __future__ import unicode_literals
+import unittest
 import frappe
+from erpnext.stock import get_warehouse_account, get_company_default_inventory_account
+from erpnext.accounts.doctype.account.account import update_account_number
+from erpnext.accounts.doctype.account.account import merge_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.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 _make_test_records(verbose):
 	from frappe.test_runner import make_test_objects
@@ -12,12 +105,14 @@ def _make_test_records(verbose):
 		["_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],
@@ -32,10 +127,16 @@ def _make_test_records(verbose):
 		["_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],
 
 		# related to Account Inventory Integration
 		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
-		["_Test Account Fixed Assets", "Current Assets", 0, None, None],
+		
+		# fixed asset depreciation
+		["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
+		["_Test Accumulated Depreciations", "Current Assets", 0, None, None],
+		["_Test Depreciations", "Expenses", 0, None, None],
+		["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],
 
 		# Receivable / Payable Account
 		["_Test Receivable", "Current Assets", 0, "Receivable", None],
@@ -56,3 +157,24 @@ def _make_test_records(verbose):
 			} 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.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.save()
+	return account.name

erpnext/accounts/doctype/account/tests/test_account.js

@@ -0,0 +1,29 @@
+QUnit.module('accounts');
+
+QUnit.test("test account", function(assert) {
+	assert.expect(4);
+	let done = assert.async();
+	frappe.run_serially([
+		() => frappe.set_route('Tree', 'Account'),
+		() => frappe.timeout(3),
+		() => frappe.click_button('Expand All'),
+		() => frappe.timeout(1),
+		() => frappe.click_link('Debtors'),
+		() => frappe.click_button('Edit'),
+		() => frappe.timeout(1),
+		() => {
+			assert.ok(cur_frm.doc.root_type=='Asset');
+			assert.ok(cur_frm.doc.report_type=='Balance Sheet');
+			assert.ok(cur_frm.doc.account_type=='Receivable');
+		},
+		() => frappe.click_button('Ledger'),
+		() => frappe.timeout(1),
+		() => {
+			// check if general ledger report shown
+			assert.deepEqual(frappe.get_route(), ['query-report', 'General Ledger']);
+			window.history.back();
+			return frappe.timeout(1);
+		},
+		() => done()
+	]);
+});

erpnext/accounts/doctype/account/tests/test_account_with_number.js

@@ -0,0 +1,69 @@
+QUnit.module('accounts');
+
+QUnit.test("test account with number", function(assert) {
+	assert.expect(7);
+	let done = assert.async();
+	frappe.run_serially([
+		() => frappe.set_route('Tree', 'Account'),
+		() => frappe.click_link('Income'),
+		() => frappe.click_button('Add Child'),
+		() => frappe.timeout(.5),
+		() => {
+			cur_dialog.fields_dict.account_name.$input.val("Test Income");
+			cur_dialog.fields_dict.account_number.$input.val("4010");
+		},
+		() => frappe.click_button('Create New'),
+		() => frappe.timeout(1),
+		() => {
+			assert.ok($('a:contains("4010 - Test Income"):visible').length!=0, "Account created with number");
+		},
+		() => frappe.click_link('4010 - Test Income'),
+		() => frappe.click_button('Edit'),
+		() => frappe.timeout(.5),
+		() => frappe.click_button('Update Account Number'),
+		() => frappe.timeout(.5),
+		() => {
+			cur_dialog.fields_dict.account_number.$input.val("4020");
+		},
+		() => frappe.timeout(1),
+		() => cur_dialog.primary_action(),
+		() => frappe.timeout(1),
+		() => cur_frm.refresh_fields(),
+		() => frappe.timeout(.5),
+		() => {
+			var abbr = frappe.get_abbr(frappe.defaults.get_default("Company"));
+			var new_account = "4020 - Test Income - " + abbr;
+			assert.ok(cur_frm.doc.name==new_account, "Account renamed");
+			assert.ok(cur_frm.doc.account_name=="Test Income", "account name remained same");
+			assert.ok(cur_frm.doc.account_number=="4020", "Account number updated to 4020");
+		},
+		() => frappe.timeout(1),
+		() => frappe.click_button('Menu'),
+		() => frappe.click_link('Rename'),
+		() => frappe.timeout(.5),
+		() => {
+			cur_dialog.fields_dict.new_name.$input.val("4030 - Test Income");
+		},
+		() => frappe.timeout(.5),
+		() => frappe.click_button("Rename"),
+		() => frappe.timeout(2),
+		() => {
+			assert.ok(cur_frm.doc.account_name=="Test Income", "account name remained same");
+			assert.ok(cur_frm.doc.account_number=="4030", "Account number updated to 4030");
+		},
+		() => frappe.timeout(.5),
+		() => frappe.click_button('Chart of Accounts'),
+		() => frappe.timeout(.5),
+		() => frappe.click_button('Menu'),
+		() => frappe.click_link('Refresh'),
+		() => frappe.click_button('Expand All'),
+		() => frappe.click_link('4030 - Test Income'),
+		() => frappe.click_button('Delete'),
+		() => frappe.click_button('Yes'),
+		() => frappe.timeout(.5),
+		() => {
+			assert.ok($('a:contains("4030 - Test Account"):visible').length==0, "Account deleted");
+		},
+		() => done()
+	]);
+});

erpnext/accounts/doctype/account/tests/test_make_tax_account.js

@@ -0,0 +1,46 @@
+QUnit.module('accounts');
+QUnit.test("test account", assert => {
+	assert.expect(3);
+	let done = assert.async();
+	frappe.run_serially([
+		() => frappe.set_route('Tree', 'Account'),
+		() => frappe.click_button('Expand All'),
+		() => frappe.click_link('Duties and Taxes - '+ frappe.get_abbr(frappe.defaults.get_default("Company"))),
+		() => {
+			if($('a:contains("CGST"):visible').length == 0){
+				return frappe.map_tax.make('CGST', 9);
+			}
+		},
+		() => {
+			if($('a:contains("SGST"):visible').length == 0){
+				return frappe.map_tax.make('SGST', 9);
+			}
+		},
+		() => {
+			if($('a:contains("IGST"):visible').length == 0){
+				return frappe.map_tax.make('IGST', 18);
+			}
+		},
+		() => {
+			assert.ok($('a:contains("CGST"):visible').length!=0, "CGST Checked");
+			assert.ok($('a:contains("SGST"):visible').length!=0, "SGST Checked");
+			assert.ok($('a:contains("IGST"):visible').length!=0, "IGST Checked");
+		},
+		() => done()
+	]);
+});
+
+
+frappe.map_tax = {
+	make:function(text,rate){
+		return frappe.run_serially([
+			() => frappe.click_button('Add Child'),
+			() => frappe.timeout(0.2),
+			() => cur_dialog.set_value('account_name',text),
+			() => cur_dialog.set_value('account_type','Tax'),
+			() => cur_dialog.set_value('tax_rate',rate),
+			() => cur_dialog.set_value('account_currency','INR'),
+			() => frappe.click_button('Create New'),
+		]);
+	}
+};

erpnext/accounts/doctype/accounting_period/accounting_period.js

@@ -0,0 +1,24 @@
+// Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Accounting Period', {
+	onload: function(frm) {
+		if(frm.doc.closed_documents.length === 0 || (frm.doc.closed_documents.length === 1 && frm.doc.closed_documents[0].document_type == undefined)) {
+			frappe.call({
+				method: "get_doctypes_for_closing",
+				doc:frm.doc,
+				callback: function(r) {
+					if(r.message) {
+						cur_frm.clear_table("closed_documents");
+						r.message.forEach(function(element) {
+							var c = frm.add_child("closed_documents");
+							c.document_type = element.document_type;
+							c.closed = element.closed;
+						});
+						refresh_field("closed_documents");
+					}
+				}
+			});
+		}
+	}
+});

erpnext/accounts/doctype/accounting_period/accounting_period.json

@@ -0,0 +1,349 @@
+{
+ "allow_copy": 0, 
+ "allow_guest_to_view": 0, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "autoname": "field:period_name", 
+ "beta": 0, 
+ "creation": "2018-04-13 18:50:14.672323", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "engine": "InnoDB", 
+ "fields": [
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "period_name", 
+   "fieldtype": "Data", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Period Name", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "start_date", 
+   "fieldtype": "Date", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Start Date", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "end_date", 
+   "fieldtype": "Date", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "End Date", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_4", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "company", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "status", 
+   "fieldtype": "Select", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Status", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Open\nClosed", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "section_break_7", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "closed_documents", 
+   "fieldtype": "Table", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Closed Documents", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Closed Document", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }
+ ], 
+ "has_web_view": 0, 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2018-04-13 19:14:47.593753", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Accounting Period", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "System Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "show_name_in_global_search": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 1, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/accounting_period/accounting_period.py

@@ -0,0 +1,54 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe.model.document import Document
+
+class AccountingPeriod(Document):
+	def validate(self):
+		self.validate_overlap()
+
+	def before_insert(self):
+		self.bootstrap_doctypes_for_closing()
+
+	def autoname(self):
+		company_abbr = frappe.get_cached_value('Company',  self.company,  "abbr")
+		self.name = " - ".join([self.period_name, company_abbr])
+	
+	def validate_overlap(self):
+		existing_accounting_period = frappe.db.sql("""select name from `tabAccounting Period`
+			where (
+				(%(start_date)s between start_date and end_date)
+				or (%(end_date)s between start_date and end_date)
+				or (start_date between %(start_date)s and %(end_date)s)
+				or (end_date between %(start_date)s and %(end_date)s)
+			) and name!=%(name)s and company=%(company)s""",
+			{
+				"start_date": self.start_date,
+				"end_date": self.end_date,
+				"name": self.name,
+				"company": self.company
+			}, as_dict=True)
+
+		if len(existing_accounting_period) > 0:
+			frappe.throw("Accounting Period overlaps with {0}".format(existing_accounting_period[0].get("name")))
+
+	def get_doctypes_for_closing(self):
+		docs_for_closing = []
+		#if not self.closed_documents or len(self.closed_documents) == 0:
+		doctypes = ["Sales Invoice", "Purchase Invoice", "Journal Entry", "Payroll Entry", "Bank Reconciliation", "Asset", "Purchase Order", "Sales Order", "Leave Application", "Leave Allocation", "Stock Entry"]
+		closed_doctypes = [{"document_type": doctype, "closed": 1} for doctype in doctypes]
+		for closed_doctype in closed_doctypes:
+			docs_for_closing.append(closed_doctype)
+
+		return docs_for_closing
+
+	def bootstrap_doctypes_for_closing(self):
+		if len(self.closed_documents) == 0:
+			for doctype_for_closing in self.get_doctypes_for_closing():
+				self.append('closed_documents', {
+					"document_type": doctype_for_closing.document_type,
+					"closed": doctype_for_closing.closed
+				})

erpnext/accounts/doctype/accounting_period/test_accounting_period.js

@@ -0,0 +1,23 @@
+/* eslint-disable */
+// rename this file from _test_[name] to test_[name] to activate
+// and remove above this line
+
+QUnit.test("test: Accounting Period", function (assert) {
+	let done = assert.async();
+
+	// number of asserts
+	assert.expect(1);
+
+	frappe.run_serially([
+		// insert a new Accounting Period
+		() => frappe.tests.make('Accounting Period', [
+			// values to be set
+			{key: 'value'}
+		]),
+		() => {
+			assert.equal(cur_frm.doc.key, 'value');
+		},
+		() => done()
+	]);
+
+});

erpnext/accounts/doctype/accounting_period/test_accounting_period.py

@@ -0,0 +1,27 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+
+# class TestAccountingPeriod(unittest.TestCase):
+# 	def test_overlap(self):
+# 		ap1 = create_accounting_period({"start_date":"2018-04-01", "end_date":"2018-06-30", "company":"Wind Power LLC"})
+# 		ap1.save()
+# 		ap2 = create_accounting_period({"start_date":"2018-06-30", "end_date":"2018-07-10", "company":"Wind Power LLC"})
+# 		self.assertRaises(frappe.OverlapError, accounting_period_2.save())
+#
+# 	def tearDown(self):
+# 		pass
+#
+#
+# def create_accounting_period(**args):
+# 	accounting_period = frappe.new_doc("Accounting Period")
+# 	accounting_period.start_date = args.start_date or frappe.utils.datetime.date(2018, 4, 1)
+# 	accounting_period.end_date = args.end_date or frappe.utils.datetime.date(2018, 6, 30)
+# 	accounting_period.company = args.company
+# 	accounting_period.period_name = "_Test_Period_Name_1"
+#
+# 	return accounting_period

erpnext/accounts/doctype/accounts_settings/accounts_settings.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Accounts Settings', {
+	refresh: function(frm) {
+
+	}
+});

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -1,137 +1,628 @@
 {
  "allow_copy": 0, 
+ "allow_guest_to_view": 0, 
  "allow_import": 0, 
  "allow_rename": 0, 
+ "beta": 0, 
  "creation": "2013-06-24 15:49:57", 
  "custom": 0, 
  "description": "Settings for Accounts", 
  "docstatus": 0, 
  "doctype": "DocType", 
+ "document_type": "Other", 
+ "editable_grid": 1, 
+ "engine": "InnoDB", 
  "fields": [
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "default": "1", 
    "description": "If enabled, the system will post accounting entries for inventory automatically.", 
    "fieldname": "auto_accounting_for_stock", 
    "fieldtype": "Check", 
-   "hidden": 0, 
+   "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Make Accounting Entry For Every Stock Movement", 
+   "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Accounting entry frozen up to this date, nobody can do / modify entry except role specified below.", 
    "fieldname": "acc_frozen_upto", 
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Accounts Frozen Upto", 
+   "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Users with this role are allowed to set frozen accounts and create / modify accounting entries against frozen accounts", 
    "fieldname": "frozen_accounts_modifier", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Role Allowed to Set Frozen Accounts & Edit Frozen Entries", 
+   "length": 0, 
    "no_copy": 0, 
    "options": "Role", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_4", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "description": "Role that is allowed to submit transactions that exceed credit limits set.", 
    "fieldname": "credit_controller", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Credit Controller", 
+   "length": 0, 
    "no_copy": 0, 
    "options": "Role", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }, 
   {
+   "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "check_supplier_invoice_uniqueness", 
    "fieldtype": "Check", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
+   "in_global_search": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Check Supplier Invoice Number Uniqueness", 
+   "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "precision": "", 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "make_payment_via_journal_entry", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Make Payment via Journal Entry", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "1", 
+   "fieldname": "unlink_payment_on_cancellation_of_invoice", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Unlink Payment on Cancellation of Invoice", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "1", 
+   "fieldname": "book_asset_depreciation_entry_automatically", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Book Asset Depreciation Entry Automatically", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "allow_cost_center_in_entry_of_bs_account", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Allow Cost Center In Entry of Balance Sheet Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "print_settings", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Print Settings", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "show_inclusive_tax_in_print", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Show Inclusive Tax In Print", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_12", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "show_payment_schedule_in_print", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Show Payment Schedule in Print", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "currency_exchange_section", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Currency Exchange Settings", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "1", 
+   "fieldname": "allow_stale", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Allow Stale Exchange Rates", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "1", 
+   "depends_on": "eval:doc.allow_stale==0", 
+   "fieldname": "stale_days", 
+   "fieldtype": "Int", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Stale Days", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "report_settings_sb", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Report Settings", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "0", 
+   "description": "Only select if you have setup Cash Flow Mapper documents", 
+   "fieldname": "use_custom_cash_flow", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Use Custom Cash Flow Format", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
    "unique": 0
   }
  ], 
+ "has_web_view": 0, 
  "hide_heading": 0, 
  "hide_toolbar": 0, 
  "icon": "icon-cog", 
  "idx": 1, 
+ "image_view": 0, 
  "in_create": 0, 
- "in_dialog": 0, 
  "is_submittable": 0, 
  "issingle": 1, 
  "istable": 0, 
- "modified": "2015-07-14 00:51:48.095525", 
+ "max_attachments": 0, 
+ "modified": "2018-05-14 15:58:27.638576", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Accounts Settings", 
@@ -139,7 +630,6 @@
  "permissions": [
   {
    "amend": 0, 
-   "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 1, 
    "delete": 0, 
@@ -156,8 +646,51 @@
    "share": 1, 
    "submit": 0, 
    "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "cancel": 0, 
+   "create": 0, 
+   "delete": 0, 
+   "email": 0, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 0, 
+   "read": 1, 
+   "report": 0, 
+   "role": "Sales User", 
+   "set_user_permissions": 0, 
+   "share": 0, 
+   "submit": 0, 
+   "write": 0
+  }, 
+  {
+   "amend": 0, 
+   "cancel": 0, 
+   "create": 0, 
+   "delete": 0, 
+   "email": 0, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 0, 
+   "read": 1, 
+   "report": 0, 
+   "role": "Purchase User", 
+   "set_user_permissions": 0, 
+   "share": 0, 
+   "submit": 0, 
+   "write": 0
   }
  ], 
+ "quick_entry": 1, 
  "read_only": 0, 
- "read_only_onload": 0
+ "read_only_onload": 0, 
+ "show_name_in_global_search": 0, 
+ "sort_order": "ASC", 
+ "track_changes": 1, 
+ "track_seen": 0
 }

erpnext/accounts/doctype/accounts_settings/accounts_settings.py

@@ -5,27 +5,33 @@
 
 from __future__ import unicode_literals
 import frappe
-from frappe import _
-from frappe.utils import cint, comma_and
+from frappe.utils import cint
 from frappe.model.document import Document
+from frappe.custom.doctype.property_setter.property_setter import make_property_setter
+
 
 class AccountsSettings(Document):
 	def on_update(self):
-		frappe.db.set_default("auto_accounting_for_stock", self.auto_accounting_for_stock)
+		frappe.clear_cache()
 
-		if cint(self.auto_accounting_for_stock):
-			# set default perpetual account in company
-			for company in frappe.db.sql("select name from tabCompany"):
-				company = frappe.get_doc("Company", company[0])
-				company.flags.ignore_permissions = True
-				company.save()
+	def validate(self):
+		self.validate_stale_days()
+		self.enable_payment_schedule_in_print()
+		self.enable_fields_for_cost_center_settings()
 
-			# Create account head for warehouses
-			warehouse_list = frappe.db.sql("select name, company from tabWarehouse", as_dict=1)
-			warehouse_with_no_company = [d.name for d in warehouse_list if not d.company]
-			if warehouse_with_no_company:
-				frappe.throw(_("Company is missing in warehouses {0}").format(comma_and(warehouse_with_no_company)))
-			for wh in warehouse_list:
-				wh_doc = frappe.get_doc("Warehouse", wh.name)
-				wh_doc.flags.ignore_permissions = True
-				wh_doc.save()
+	def validate_stale_days(self):
+		if not self.allow_stale and cint(self.stale_days) <= 0:
+			frappe.msgprint(
+				"Stale Days should start from 1.", title='Error', indicator='red',
+				raise_exception=1)
+
+	def enable_payment_schedule_in_print(self):
+		show_in_print = cint(self.show_payment_schedule_in_print)
+		for doctype in ("Sales Order", "Sales Invoice", "Purchase Order", "Purchase Invoice"):
+			make_property_setter(doctype, "due_date", "print_hide", show_in_print, "Check")
+			make_property_setter(doctype, "payment_schedule", "print_hide",  0 if show_in_print else 1, "Check")
+
+	def enable_fields_for_cost_center_settings(self):
+		show_field = 0 if cint(self.allow_cost_center_in_entry_of_bs_account) else 1
+		for doctype in ("Sales Invoice", "Purchase Invoice", "Payment Entry"):
+			make_property_setter(doctype, "cost_center", "hidden", show_field, "Check")

erpnext/accounts/doctype/accounts_settings/test_accounts_settings.js

@@ -0,0 +1,35 @@
+QUnit.module('accounts');
+
+QUnit.test("test: Accounts Settings doesn't allow negatives", function (assert) {
+	let done = assert.async();
+
+	assert.expect(2);
+
+	frappe.run_serially([
+		() => frappe.set_route('Form', 'Accounts Settings', 'Accounts Settings'),
+		() => frappe.timeout(2),
+		() => unchecked_if_checked(cur_frm, 'Allow Stale Exchange Rates', frappe.click_check),
+		() => cur_frm.set_value('stale_days', 0),
+		() => frappe.click_button('Save'),
+		() => frappe.timeout(2),
+		() => {
+			assert.ok(cur_dialog);
+		},
+		() => frappe.click_button('Close'),
+		() => cur_frm.set_value('stale_days', -1),
+		() => frappe.click_button('Save'),
+		() => frappe.timeout(2),
+		() => {
+			assert.ok(cur_dialog);
+		},
+		() => frappe.click_button('Close'),
+		() => done()
+	]);
+
+});
+
+const unchecked_if_checked = function(frm, field_name, fn){
+	if (frm.doc.allow_stale) {
+		return fn(field_name);
+	}
+};

erpnext/accounts/doctype/accounts_settings/test_accounts_settings.py

@@ -0,0 +1,22 @@
+import unittest
+
+import frappe
+
+
+class TestAccountsSettings(unittest.TestCase):
+	def tearDown(self):
+		# Just in case `save` method succeeds, we need to take things back to default so that other tests
+		# don't break
+		cur_settings = frappe.get_doc('Accounts Settings', 'Accounts Settings')
+		cur_settings.allow_stale = 1
+		cur_settings.save()
+
+	def test_stale_days(self):
+		cur_settings = frappe.get_doc('Accounts Settings', 'Accounts Settings')
+		cur_settings.allow_stale = 0
+		cur_settings.stale_days = 0
+
+		self.assertRaises(frappe.ValidationError, cur_settings.save)
+
+		cur_settings.stale_days = -1
+		self.assertRaises(frappe.ValidationError, cur_settings.save)

erpnext/accounts/doctype/allowed_to_transact_with/allowed_to_transact_with.json

@@ -0,0 +1,74 @@
+{
+ "allow_copy": 0, 
+ "allow_guest_to_view": 0, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "beta": 0, 
+ "creation": "2018-04-16 21:50:05.860195", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "engine": "InnoDB", 
+ "fields": [
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "", 
+   "fieldname": "company", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }
+ ], 
+ "has_web_view": 0, 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 1, 
+ "max_attachments": 0, 
+ "modified": "2018-04-20 14:00:46.014502", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Allowed To Transact With", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [], 
+ "quick_entry": 1, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "show_name_in_global_search": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 1, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/allowed_to_transact_with/allowed_to_transact_with.py

@@ -0,0 +1,9 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+from frappe.model.document import Document
+
+class AllowedToTransactWith(Document):
+	pass

erpnext/accounts/doctype/bank/bank.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2018, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Bank', {
+	refresh: function(frm) {
+
+	}
+});

erpnext/accounts/doctype/bank/bank.json

@@ -0,0 +1,94 @@
+{
+ "allow_copy": 0, 
+ "allow_guest_to_view": 0, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "autoname": "field:bank_name", 
+ "beta": 0, 
+ "creation": "2018-04-07 16:59:59.496668", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "engine": "InnoDB", 
+ "fields": [
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "bank_name", 
+   "fieldtype": "Data", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 0, 
+   "label": "Bank Name", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }
+ ], 
+ "has_web_view": 0, 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2018-04-07 17:00:21.246202", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Bank", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "System Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 1, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "show_name_in_global_search": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 1, 
+ "track_seen": 0
+}