Merge branch 'develop'

Add `image` field to fetch in Customer List

.github/CONTRIBUTING.md

@@ -0,0 +1,67 @@
+## General Overview
+
+There are three branches where all the work happens: 
+
+* **master** - This is the production / stable branch for releases.
+* **develop** - This is bleeding edge with features and fixes. Non critical bug fixes and new features go here. All updates to master also get pushed to develop.
+* **hotfix** - Urgent bug fixes go here. This is merged into master for releases.
+
+## Release Cycles
+
+Usually, hotfix / develop is pushed to master roughly every week.
+
+If we are close to a major release, then all bugfixes get pushed to hotfix and a release is done every week or as necessary.
+
+***
+
+
+## Contributing
+
+Contributing to ERPNext is not very different from the usual Pull Request workflow on GitHub.
+
+### Prerequisites : 
+
+* You need to know [Git and Github basics](https://try.github.io/levels/1/challenges/1)
+* You need to have a Fork of the [ERPNext repo](https://github.com/frappe/erpnext) in your personal Github account 
+* You need to add a [remote](#glossary) for your Forked repository. `git remote add origin [your-erpnext-repo-url]`
+
+### The Process: 
+
+1. Make sure you're in the right branch. **develop** for adding features /  fixing issues and **hotfix** for urgent bug fixes
+2. Make your changes
+3. Create and checkout a new branch for the changes you've made. `git checkout -b [branch-name]`
+4. Add and commit your changes `git commit -am "[commit-message]"
+5. If you have been working on sometime for a long time, you should [rebase](#glossary) your branch with main develop branch. `git pull upstream develop --rebase` where `upstream` is the remote name of our repo
+6. Now, push your changes to your fork. `git push origin [branch-name]`   
+If you rebased your commits, you will have to [force push](http://vignette2.wikia.nocookie.net/starwars/images/e/ea/Yodapush.png/revision/latest?cb=20130205190454) `git push origin [branch-name] --force`
+7. You should now be able to see your pushed branch on Github, now create a pull request against the branch that you want to merge to.
+8. Wait for us to review it
+
+### Your Pull Request Should have
+
+1. Clear explanation of the use case
+1. Screenshots / Screecast GIF
+1. Test Cases (if applicable)
+1. Update to documentation
+
+### Common Problems: 
+
+* During rebase you might face _merge conflicts_. A merge conflict occurs when you have made changes to the same file that someone else has, in the commits you're pulling. You need to resolve these conflicts by picking which code you want to keep, yours or theirs. You can use `git mergetool` for help.
+* Sometimes you don't have a local branch to which you want to make changes to. In that case you first run `git fetch` followed by `git checkout --track -b upstream/[branch-name]`
+ 
+
+### Good practices: 
+
+* You should rebase your branch with the branch you plan to make a Pull Request (PR) to as often as you can. 
+* Your commit messages should be precise and explain exactly what the commit does. Same goes for the Pull Request title.
+* When making a PR make sure that all your code is committed properly by checking the diffs.
+* If you're working on different things at the same time, make sure you make separate branches for each.
+* Don't create new DocTypes unless absolutely necessary. If you find that there is a another DocType with a similar functionality, then please try and extend that functionality.
+* DRY. Don't Repeat Yourself. Before writing up a similar function /feature make sure it doesn't exist in the codebase already. 
+* Tabs, not spaces.
+
+
+### Glossary
+
+* remote - A remote is a connection to a Github repo. You should have two remotes, one that points to your repo and one to ours. 
+* rebase - When you rebase a branch, you pull commits from your remote branch and move your commits on top of it. This allows you to update your branch with the latest changes without losing  your changes.

.gitignore

@@ -7,3 +7,4 @@ latest_updates.json
 .wnf-lang-status
 *.egg-info
 dist/
+erpnext/docs/current

.travis.yml

@@ -1,4 +1,5 @@
 language: python
+dist: trusty
 
 python:
   - "2.7"
@@ -6,33 +7,42 @@ python:
 services:
   - mysql
 
+before_install:
+  - "export DISPLAY=:99.0"
+  - "sh -e /etc/init.d/xvfb start"
+
 install:
-  - sudo service mysql stop
-  - sudo apt-get install python-software-properties
-  - sudo apt-key adv --recv-keys --keyserver hkp://keyserver.ubuntu.com:80 0xcbcb082a1bb943db
-  - sudo add-apt-repository 'deb http://ftp.osuosl.org/pub/mariadb/repo/5.5/ubuntu precise main'
-  - sudo apt-get update
-  - sudo apt-get purge -y mysql-common
-  - sudo apt-get install mariadb-server mariadb-common libmariadbclient-dev
-  - ./ci/fix-mariadb.sh
+  - sudo apt-get purge -y mysql-common mysql-server mysql-client
+  # - 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 --bench-branch develop
+  - 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
 
-  - sudo apt-get install xfonts-75dpi xfonts-base -y
-  - wget http://downloads.sourceforge.net/project/wkhtmltopdf/0.12.2.1/wkhtmltox-0.12.2.1_linux-precise-amd64.deb
-  - sudo dpkg -i wkhtmltox-0.12.2.1_linux-precise-amd64.deb
-  - CFLAGS=-O0 pip install git+https://github.com/frappe/frappe.git@develop
-  - CFLAGS=-O0 pip install --editable .
-
-before_script:
-  - mysql -e 'create database test_frappe'
-  - echo "USE mysql;\nCREATE USER 'test_frappe'@'localhost' IDENTIFIED BY 'test_frappe';\nFLUSH PRIVILEGES;\n" | mysql -u root
-  - echo "USE mysql;\nGRANT ALL PRIVILEGES ON \`test_frappe\`.* TO 'test_frappe'@'localhost';\n" | mysql -u root
+  # - sudo pip install --upgrade pip
+  - rm $TRAVIS_BUILD_DIR/.git/shallow
+  - bash $TRAVIS_BUILD_DIR/travis/bench_init.sh
+  - cp -r $TRAVIS_BUILD_DIR/test_sites/test_site ~/frappe-bench/sites/
 
 script:
-  - cd ./test_sites/
-  - frappe --use test_site
-  - frappe --reinstall
-  - frappe --install_app erpnext --verbose
-  - frappe -b
-  - frappe --build_website
-  - frappe --serve_test &
-  - frappe --verbose --run_tests --app erpnext
+  - cd ~/frappe-bench
+  - bench get-app erpnext $TRAVIS_BUILD_DIR
+  - bench use test_site
+  - bench reinstall --yes
+  - bench build
+  - bench start &
+  - sleep 10
+  - bench --verbose run-tests --driver Firefox
+
+before_script:
+  - 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

CONTRIBUTING.md

@@ -1,53 +0,0 @@
-# Contributing to Frappe / ERPNext
-
-### Update 16-Sep-14
-
-Please send pull requests to branch v5.0
-
-## 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.
-
-
-### 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!
-
-### Copyright
-
-Please see README.md

README.md

@@ -1,22 +1,22 @@
-# ERPNext - Open source ERP for small and medium-size business [![Build Status](https://travis-ci.org/frappe/erpnext.png)](https://travis-ci.org/frappe/erpnext)
+# ERPNext - ERP made simple
 
-[![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.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)
 
 [https://erpnext.com](https://erpnext.com)
 
-Includes: Accounting, Inventory, CRM, Sales, Purchase, Projects, HRMS. Requires MariaDB.
+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.
+ERPNext is built on the [Frappe](https://github.com/frappe/frappe) Framework, a full-stack web app framework in Python & JavaScript.
 
-- [User Guide](https://erpnext.com/user-guide)
+- [User Guide](https://frappe.github.io/erpnext/)
 - [Getting Help](http://erpnext.org/getting-help.html)
-- [Discussion Forum](https://discuss.frappe.io/)
+- [Discussion Forum](https://discuss.erpnext.com/)
 
 ---
 
 ### Full Install
 
-The Easy Way install script for bench will install all dependencies (e.g. MariaDB). See https://github.com/frappe/bench
+The Easy Way: our install script for bench will install all dependencies (e.g. MariaDB). See https://github.com/frappe/bench for more details.
 
 New passwords will be created for the ERPNext "Administrator" user, the MariaDB root user, and the frappe user (the script displays the passwords and saves them to ~/frappe_passwords.txt).
 
@@ -34,25 +34,25 @@ System and user credentials are listed on the download page.
 
 GNU/General Public License (see 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 Web Notes Technologies Pvt Ltd (Web Notes) and Contributors.
+The ERPNext code is licensed as GNU General Public License (v3) and the Documentation is licensed as Creative Commons (CC-BY-SA-3.0) and the copyright is owned by Frappe Technologies Pvt Ltd (Frappe) and Contributors.
 
 ---
 
 ## Logo and Trademark
 
-The brand name ERPNext and the logo are trademarks of Web Notes Technologies Pvt. Ltd.
+The brand name ERPNext and the logo are trademarks of Frappe Technologies Pvt. Ltd.
 
 ### Introduction
 
-Web Notes Technologies Pvt. Ltd. (Web Notes) owns and oversees the trademarks for the ERPNext name and logos. We have developed this trademark usage policy with the following goals in mind:
+Frappe Technologies Pvt. Ltd. (Frappe) owns and oversees the trademarks for the ERPNext name and logos. We have developed this trademark usage policy with the following goals in mind:
 
 - We’d like to make it easy for anyone to use the ERPNext name or logo for community-oriented efforts that help spread and improve ERPNext.
 - We’d like to make it clear how ERPNext-related businesses and projects can (and cannot) use the ERPNext name and logo.
 - We’d like to make it hard for anyone to use the ERPNext name and logo to unfairly profit from, trick or confuse people who are looking for official ERPNext resources.
 
-### Web Notes Trademark Usage Policy
+### Frappe Trademark Usage Policy
 
-Permission from Web Notes is required to use the ERPNext name or logo as part of any project, product, service, domain or company name.
+Permission from Frappe is required to use the ERPNext name or logo as part of any project, product, service, domain or company name.
 
 We will grant permission to use the ERPNext name and logo for projects that meet the following criteria:
 
@@ -63,7 +63,7 @@ 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.
 
@@ -71,6 +71,6 @@ We do not allow the use of the trademark in advertising, including AdSense/AdWor
 
 Please note that it is not the goal of this policy to limit commercial activity around ERPNext. We encourage ERPNext-based businesses, and we would love to see hundreds of them.
 
-When in doubt about your use of the ERPNext name or logo, please contact the Web Notes Technologies for clarification.
+When in doubt about your use of the ERPNext name or logo, please contact Frappe Technologies for clarification.
 
-(inspired from Wordpress)
+(inspired by WordPress)

attributions.md

@@ -0,0 +1,7 @@
+## ERPNext includes these public works
+
+For Frappe Framework, please see attributions.md at https://github.com/frappe/frappe/
+
+#### Images
+
+POS Icon: https://thenounproject.com/icon/41958 by hunotika

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 +1,49 @@
-from erpnext.__version__ import __version__
+# -*- coding: utf-8 -*-
+from __future__ import unicode_literals
+import frappe
+
+__version__ = '8.0.7'
+
+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.db.get_value('Company', company, 'default_currency')
+
+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')
+	return frappe.flags.company_currency[company]
+
+def set_perpetual_inventory(enable=1):
+	accounts_settings = frappe.get_doc("Accounts Settings")
+	accounts_settings.auto_accounting_for_stock = enable
+	accounts_settings.save()
+
+def encode_company_abbr(name, company):
+	'''Returns name encoded with company abbreviation'''
+	company_abbr = frappe.db.get_value("Company", company, "abbr")
+	parts = name.rsplit(" - ", 1)
+
+	if parts[-1].lower() != company_abbr.lower():
+		parts.append(company_abbr)
+
+	return " - ".join([parts[0], company_abbr])

erpnext/__version__.py

@@ -1 +0,0 @@
-__version__ = '4.22.0'

erpnext/accounts/README.md

@@ -6,7 +6,7 @@ Accounting heads are called "Accounts" and they can be groups in a tree like
 
 Entries are:
 
-- Journal Vouchers
+- Journal Entries
 - Sales Invoice (Itemised)
 - Purchase Invoice (Itemised)
 

erpnext/accounts/doctype/account/account.js

@@ -1,7 +1,6 @@
-// Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+// Copyright (c) 2015, 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) {
@@ -12,13 +11,12 @@ cur_frm.cscript.refresh = function(doc, cdt, cdn) {
 	cur_frm.toggle_display('account_name', doc.__islocal);
 
 	// hide fields if group
-	cur_frm.toggle_display(['account_type', 'master_type', 'master_name',
-		'credit_days', 'credit_limit', 'tax_rate'], doc.group_or_ledger=='Ledger')
+	cur_frm.toggle_display(['account_type', 'tax_rate'], cint(doc.is_group)==0)
 
 	// disable fields
-	cur_frm.toggle_enable(['account_name', 'group_or_ledger', 'company'], false);
+	cur_frm.toggle_enable(['account_name', 'is_group', 'company'], false);
 
-	if(doc.group_or_ledger=='Ledger') {
+	if(cint(doc.is_group)==0) {
 		cur_frm.toggle_display('freeze_account', doc.__onload && doc.__onload.can_freeze_account);
 	}
 
@@ -29,10 +27,7 @@ cur_frm.cscript.refresh = function(doc, cdt, cdn) {
 	} else {
 		// credit days and type if customer or supplier
 		cur_frm.set_intro(null);
-		cur_frm.toggle_display(['credit_days', 'credit_limit'], in_list(['Customer', 'Supplier'],
-			doc.master_type));
 
-		cur_frm.cscript.master_type(doc, cdt, cdn);
 		cur_frm.cscript.account_type(doc, cdt, cdn);
 
 		// show / hide convert buttons
@@ -40,34 +35,25 @@ cur_frm.cscript.refresh = function(doc, cdt, cdn) {
 	}
 }
 
-cur_frm.cscript.master_type = function(doc, cdt, cdn) {
-	cur_frm.toggle_display(['credit_days', 'credit_limit'], in_list(['Customer', 'Supplier'],
-		doc.master_type));
-
-	cur_frm.toggle_display('master_name', doc.account_type=='Warehouse' ||
-		in_list(['Customer', 'Supplier'], doc.master_type));
-}
-
 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.group_or_ledger=='Ledger') {
+	if(doc.is_group==0) {
 		cur_frm.toggle_display(['tax_rate'], doc.account_type == 'Tax');
-		cur_frm.toggle_display('master_name', doc.account_type=='Warehouse' ||
-			in_list(['Customer', 'Supplier'], doc.master_type));
+		cur_frm.toggle_display('warehouse', doc.account_type=='Stock');
 	}
 }
 
 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')
+		function() { frappe.set_route("Tree", "Account"); });
 
-	if (cstr(doc.group_or_ledger) == 'Group') {
-		cur_frm.add_custom_button(__('Convert to Ledger'),
-			function() { cur_frm.cscript.convert_to_ledger(); }, 'icon-retweet', 'btn-default');
-	} else if (cstr(doc.group_or_ledger) == 'Ledger') {
-		cur_frm.add_custom_button(__('View Ledger'), function() {
+	if (doc.is_group == 1) {
+		cur_frm.add_custom_button(__('Group to Non-Group'),
+			function() { cur_frm.cscript.convert_to_ledger(); }, 'fa fa-retweet', 'btn-default');
+	} else if (cint(doc.is_group) == 0) {
+		cur_frm.add_custom_button(__('Ledger'), function() {
 			frappe.route_options = {
 				"account": doc.name,
 				"from_date": sys_defaults.year_start_date,
@@ -75,10 +61,10 @@ cur_frm.cscript.add_toolbar_buttons = function(doc) {
 				"company": doc.company
 			};
 			frappe.set_route("query-report", "General Ledger");
-		}, "icon-table");
+		});
 
-		cur_frm.add_custom_button(__('Convert to Group'),
-			function() { cur_frm.cscript.convert_to_group(); }, 'icon-retweet', 'btn-default')
+		cur_frm.add_custom_button(__('Non-Group to Group'),
+			function() { cur_frm.cscript.convert_to_group(); }, 'fa fa-retweet', 'btn-default')
 	}
 }
 
@@ -98,24 +84,10 @@ cur_frm.cscript.convert_to_group = function(doc, cdt, cdn) {
   });
 }
 
-cur_frm.fields_dict['master_name'].get_query = function(doc) {
-	if (doc.master_type || doc.account_type=="Warehouse") {
-		var dt = doc.master_type || "Warehouse";
-		return {
-			doctype: dt,
-			query: "erpnext.accounts.doctype.account.account.get_master_name",
-			filters: {
-				"master_type": dt,
-				"company": doc.company
-			}
-		}
-	}
-}
-
 cur_frm.fields_dict['parent_account'].get_query = function(doc) {
 	return {
 		filters: {
-			"group_or_ledger": "Group",
+			"is_group": 1,
 			"company": doc.company
 		}
 	}

erpnext/accounts/doctype/account/account.json

@@ -1,332 +1,674 @@
 {
- "allow_copy": 1,
- "allow_import": 1,
- "allow_rename": 1,
- "creation": "2013-01-30 12:49:46",
- "description": "Heads (or groups) against which Accounting Entries are made and balances are maintained.",
- "docstatus": 0,
- "doctype": "DocType",
- "document_type": "Master",
+ "allow_copy": 1, 
+ "allow_import": 1, 
+ "allow_rename": 1, 
+ "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": [
   {
-   "fieldname": "properties",
-   "fieldtype": "Section Break",
-   "in_list_view": 0,
-   "label": "Account Details",
-   "oldfieldtype": "Section Break",
-   "permlevel": 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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "column_break0",
-   "fieldtype": "Column Break",
-   "in_list_view": 0,
-   "permlevel": 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, 
+   "unique": 0, 
    "width": "50%"
-  },
+  }, 
   {
-   "fieldname": "account_name",
-   "fieldtype": "Data",
-   "in_filter": 1,
-   "in_list_view": 1,
-   "label": "Account Name",
-   "no_copy": 1,
-   "oldfieldname": "account_name",
-   "oldfieldtype": "Data",
-   "permlevel": 0,
-   "read_only": 1,
-   "reqd": 1,
-   "search_index": 1
-  },
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "account_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": "Account Name", 
+   "length": 0, 
+   "no_copy": 1, 
+   "oldfieldname": "account_name", 
+   "oldfieldtype": "Data", 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
   {
-   "default": "Ledger",
-   "fieldname": "group_or_ledger",
-   "fieldtype": "Select",
-   "in_filter": 1,
-   "in_list_view": 1,
-   "label": "Group or Ledger",
-   "oldfieldname": "group_or_ledger",
-   "oldfieldtype": "Select",
-   "options": "\nLedger\nGroup",
-   "permlevel": 0,
-   "read_only": 1,
-   "reqd": 1,
-   "search_index": 1
-  },
+   "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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "company",
-   "fieldtype": "Link",
-   "in_filter": 1,
-   "label": "Company",
-   "oldfieldname": "company",
-   "oldfieldtype": "Link",
-   "options": "Company",
-   "permlevel": 0,
-   "read_only": 1,
-   "reqd": 1,
-   "search_index": 1
-  },
+   "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": 0, 
+   "in_standard_filter": 1, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "oldfieldname": "company", 
+   "oldfieldtype": "Link", 
+   "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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "column_break1",
-   "fieldtype": "Column Break",
-   "permlevel": 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, 
+   "unique": 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, 
+   "unique": 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, 
+   "options": "Currency", 
+   "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, 
+   "unique": 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, 
+   "unique": 0, 
    "width": "50%"
-  },
+  }, 
   {
-   "fieldname": "parent_account",
-   "fieldtype": "Link",
-   "ignore_user_permissions": 1,
-   "label": "Parent Account",
-   "oldfieldname": "parent_account",
-   "oldfieldtype": "Link",
-   "options": "Account",
-   "permlevel": 0,
-   "reqd": 1,
-   "search_index": 1
-  },
+   "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, 
+   "oldfieldname": "parent_account", 
+   "oldfieldtype": "Link", 
+   "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, 
+   "unique": 0
+  }, 
   {
-   "description": "Setting Account Type helps in selecting this Account in transactions.",
-   "fieldname": "account_type",
-   "fieldtype": "Select",
-   "in_filter": 1,
-   "label": "Account Type",
-   "oldfieldname": "account_type",
-   "oldfieldtype": "Select",
-   "options": "\nBank\nCash\nTax\nChargeable\nWarehouse\nReceivable\nPayable\nEquity\nFixed Asset\nCost of Goods Sold\nExpense Account\nIncome Account\nStock Received But Not Billed\nExpenses Included In Valuation\nStock Adjustment\nStock",
-   "permlevel": 0,
-   "search_index": 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, 
+   "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": "\nAccumulated Depreciation\nBank\nCash\nChargeable\nCost of Goods Sold\nDepreciation\nEquity\nExpense Account\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, 
+   "unique": 0
+  }, 
   {
-   "description": "Rate at which this tax is applied",
-   "fieldname": "tax_rate",
-   "fieldtype": "Float",
-   "hidden": 0,
-   "label": "Rate",
-   "oldfieldname": "tax_rate",
-   "oldfieldtype": "Currency",
-   "permlevel": 0,
-   "reqd": 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, 
+   "oldfieldname": "tax_rate", 
+   "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, 
+   "unique": 0
+  }, 
   {
-   "description": "If the account is frozen, entries are allowed to restricted users.",
-   "fieldname": "freeze_account",
-   "fieldtype": "Select",
-   "label": "Frozen",
-   "oldfieldname": "freeze_account",
-   "oldfieldtype": "Select",
-   "options": "No\nYes",
-   "permlevel": 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, 
+   "oldfieldname": "freeze_account", 
+   "oldfieldtype": "Select", 
+   "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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "credit_days",
-   "fieldtype": "Int",
-   "hidden": 1,
-   "label": "Credit Days",
-   "oldfieldname": "credit_days",
-   "oldfieldtype": "Int",
-   "permlevel": 0,
-   "print_hide": 1
-  },
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "warehouse", 
+   "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": "Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "credit_limit",
-   "fieldtype": "Currency",
-   "hidden": 1,
-   "label": "Credit Limit",
-   "oldfieldname": "credit_limit",
-   "oldfieldtype": "Currency",
-   "options": "Company:company:default_currency",
-   "permlevel": 0,
-   "print_hide": 1
-  },
+   "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, 
+   "unique": 0
+  }, 
   {
-   "description": "If this Account represents a Customer, Supplier or Employee, set it here.",
-   "fieldname": "master_type",
-   "fieldtype": "Select",
-   "label": "Master Type",
-   "oldfieldname": "master_type",
-   "oldfieldtype": "Select",
-   "options": "\nSupplier\nCustomer\nEmployee",
-   "permlevel": 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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "master_name",
-   "fieldtype": "Link",
-   "label": "Master Name",
-   "oldfieldname": "master_name",
-   "oldfieldtype": "Link",
-   "options": "[Select]",
-   "permlevel": 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, 
+   "unique": 0
+  }, 
   {
-   "fieldname": "balance_must_be",
-   "fieldtype": "Select",
-   "label": "Balance must be",
-   "options": "\nDebit\nCredit",
-   "permlevel": 0
-  },
-  {
-   "fieldname": "root_type",
-   "fieldtype": "Select",
-   "label": "Root Type",
-   "options": "\nAsset\nLiability\nIncome\nExpense\nEquity",
-   "permlevel": 0,
-   "read_only": 1
-  },
-  {
-   "fieldname": "report_type",
-   "fieldtype": "Select",
-   "label": "Report Type",
-   "options": "\nBalance Sheet\nProfit and Loss",
-   "permlevel": 0,
-   "read_only": 1
-  },
-  {
-   "fieldname": "lft",
-   "fieldtype": "Int",
-   "hidden": 1,
-   "label": "Lft",
-   "permlevel": 0,
-   "print_hide": 1,
-   "read_only": 1
-  },
-  {
-   "fieldname": "rgt",
-   "fieldtype": "Int",
-   "hidden": 1,
-   "label": "Rgt",
-   "permlevel": 0,
-   "print_hide": 1,
-   "read_only": 1
-  },
-  {
-   "fieldname": "old_parent",
-   "fieldtype": "Data",
-   "hidden": 1,
-   "label": "Old Parent",
-   "permlevel": 0,
-   "print_hide": 1,
-   "read_only": 1
+   "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, 
+   "unique": 0
   }
- ],
- "icon": "icon-money",
- "idx": 1,
- "in_create": 1,
- "modified": "2014-06-19 18:27:58.109303",
- "modified_by": "Administrator",
- "module": "Accounts",
- "name": "Account",
- "owner": "Administrator",
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "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": "2017-02-17 16:22:49.249075", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Account", 
+ "owner": "Administrator", 
  "permissions": [
   {
-   "amend": 0,
-   "apply_user_permissions": 1,
-   "create": 1,
-   "delete": 1,
-   "email": 1,
-   "export": 1,
-   "import": 1,
-   "permlevel": 0,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Accounts User",
-   "submit": 0,
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
    "write": 1
-  },
+  }, 
   {
-   "amend": 0,
-   "apply_user_permissions": 1,
-   "create": 0,
-   "delete": 0,
-   "email": 1,
-   "permlevel": 0,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Auditor",
-   "submit": 0,
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 0, 
+   "delete": 0, 
+   "email": 1, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Auditor", 
+   "set_user_permissions": 0, 
+   "share": 0, 
+   "submit": 0, 
    "write": 0
-  },
+  }, 
   {
-   "amend": 0,
-   "apply_user_permissions": 1,
-   "create": 0,
-   "delete": 0,
-   "email": 1,
-   "permlevel": 0,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Sales User",
-   "submit": 0,
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 0, 
+   "delete": 0, 
+   "email": 1, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Sales User", 
+   "set_user_permissions": 0, 
+   "share": 0, 
+   "submit": 0, 
    "write": 0
-  },
+  }, 
   {
-   "amend": 0,
-   "apply_user_permissions": 1,
-   "create": 0,
-   "delete": 0,
-   "email": 1,
-   "permlevel": 0,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Purchase User",
-   "submit": 0,
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 0, 
+   "delete": 0, 
+   "email": 1, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Purchase User", 
+   "set_user_permissions": 0, 
+   "share": 0, 
+   "submit": 0, 
    "write": 0
-  },
+  }, 
   {
-   "amend": 0,
-   "cancel": 0,
-   "create": 0,
-   "delete": 0,
-   "permlevel": 2,
-   "read": 1,
-   "report": 1,
-   "role": "Auditor",
-   "submit": 0,
-   "write": 0
-  },
-  {
-   "amend": 0,
-   "apply_user_permissions": 0,
-   "create": 1,
-   "delete": 1,
-   "email": 1,
-   "export": 1,
-   "import": 1,
-   "permlevel": 0,
-   "print": 1,
-   "read": 1,
-   "report": 1,
-   "role": "Accounts Manager",
-   "set_user_permissions": 1,
-   "submit": 0,
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts Manager", 
+   "set_user_permissions": 1, 
+   "share": 1, 
+   "submit": 0, 
    "write": 1
-  },
-  {
-   "amend": 0,
-   "cancel": 0,
-   "create": 0,
-   "delete": 0,
-   "permlevel": 2,
-   "read": 1,
-   "report": 1,
-   "role": "Accounts Manager",
-   "submit": 0,
-   "write": 1
-  },
-  {
-   "amend": 0,
-   "cancel": 0,
-   "create": 0,
-   "delete": 0,
-   "permlevel": 2,
-   "read": 1,
-   "report": 1,
-   "role": "Accounts User",
-   "submit": 0,
-   "write": 0
   }
- ],
- "search_fields": "group_or_ledger"
-}
+ ], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "search_fields": "", 
+ "show_name_in_global_search": 1, 
+ "sort_order": "ASC", 
+ "track_changes": 0, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/account/account.py

@@ -1,76 +1,112 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# 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
-from frappe.utils import flt, cstr, cint, getdate
-from frappe import msgprint, throw, _
+from frappe.utils import cint, fmt_money
+from frappe import throw, _
 from frappe.model.document import Document
 
+class RootNotEditable(frappe.ValidationError): pass
+class BalanceMismatchError(frappe.ValidationError): pass
+
 class Account(Document):
 	nsm_parent_field = 'parent_account'
 
 	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.user.get_roles():
-			self.get("__onload").can_freeze_account = True
+		if not frozen_accounts_modifier or frozen_accounts_modifier in frappe.get_roles():
+			self.set_onload("can_freeze_account", True)
 
 	def autoname(self):
-		self.name = self.account_name.strip() + ' - ' + \
-			frappe.db.get_value("Company", self.company, "abbr")
+		# first validate if company exists
+		company = frappe.db.get_value("Company", self.company, ["abbr", "name"], as_dict=True)
+		if not company:
+			frappe.throw(_('Company {0} does not exist').format(self.company))
 
-	def get_address(self):
-		return {'address': frappe.db.get_value(self.master_type, self.master_name, "address")}
+		self.name = self.account_name.strip() + ' - ' + company.abbr
 
 	def validate(self):
-		self.validate_master_name()
+		if frappe.local.flags.allow_unverified_charts:
+			return
 		self.validate_parent()
 		self.validate_root_details()
+		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()
-
-	def validate_master_name(self):
-		if self.master_type in ('Customer', 'Supplier') or self.account_type == "Warehouse":
-			if not self.master_name:
-				msgprint(_("Please enter Master Name once the account is created."))
-			elif not frappe.db.exists(self.master_type or self.account_type, self.master_name):
-				throw(_("Invalid Master Name"))
+		self.validate_account_currency()
 
 	def validate_parent(self):
 		"""Fetch Parent Details and validate parent account"""
 		if self.parent_account:
 			par = frappe.db.get_value("Account", self.parent_account,
-				["name", "group_or_ledger", "report_type", "root_type", "company"], as_dict=1)
+				["name", "is_group", "company"], as_dict=1)
 			if not par:
 				throw(_("Account {0}: Parent account {1} does not exist").format(self.name, self.parent_account))
 			elif par.name == self.name:
 				throw(_("Account {0}: You can not assign itself as parent account").format(self.name))
-			elif par.group_or_ledger != 'Group':
+			elif not par.is_group:
 				throw(_("Account {0}: Parent account {1} can not be a ledger").format(self.name, self.parent_account))
 			elif par.company != self.company:
 				throw(_("Account {0}: Parent account {1} does not belong to company: {2}")
 					.format(self.name, self.parent_account, self.company))
 
+	def set_root_and_report_type(self):
+		if self.parent_account:
+			par = frappe.db.get_value("Account", self.parent_account, ["report_type", "root_type"], as_dict=1)
+
 			if par.report_type:
 				self.report_type = par.report_type
 			if par.root_type:
 				self.root_type = par.root_type
 
+		if self.is_group:
+			db_value = frappe.db.get_value("Account", self.name, ["report_type", "root_type"], as_dict=1)
+			if db_value:
+				if self.report_type != db_value.report_type:
+					frappe.db.sql("update `tabAccount` set report_type=%s where lft > %s and rgt < %s",
+						(self.report_type, self.lft, self.rgt))
+				if self.root_type != db_value.root_type:
+					frappe.db.sql("update `tabAccount` set root_type=%s where lft > %s and rgt < %s",
+						(self.root_type, self.lft, self.rgt))
+
+		if self.root_type and not self.report_type:
+			self.report_type = "Balance Sheet" \
+				if self.root_type in ("Asset", "Liability", "Equity") else "Profit and Loss"
+
 	def validate_root_details(self):
-		#does not exists parent
+		# 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."))
+				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:
 			frozen_accounts_modifier = frappe.db.get_value('Accounts Settings', None, 'frozen_accounts_modifier')
 			if not frozen_accounts_modifier or \
-				frozen_accounts_modifier not in frappe.user.get_roles():
+				frozen_accounts_modifier not in frappe.get_roles():
 					throw(_("You are not authorized to set Frozen value"))
 
 	def validate_balance_must_be_debit_or_credit(self):
@@ -83,23 +119,31 @@ class Account(Document):
 			elif account_balance < 0 and self.balance_must_be == "Debit":
 				frappe.throw(_("Account balance already in Credit, you are not allowed to set 'Balance Must Be' as 'Debit'"))
 
+	def validate_account_currency(self):
+		if not self.account_currency:
+			self.account_currency = frappe.db.get_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}):
+				frappe.throw(_("Currency can not be changed after making entries using some other currency"))
+
 	def convert_group_to_ledger(self):
 		if self.check_if_child_exists():
 			throw(_("Account with child nodes cannot be converted to ledger"))
 		elif self.check_gle_exists():
 			throw(_("Account with existing transaction cannot be converted to ledger"))
 		else:
-			self.group_or_ledger = 'Ledger'
+			self.is_group = 0
 			self.save()
 			return 1
 
 	def convert_ledger_to_group(self):
 		if self.check_gle_exists():
 			throw(_("Account with existing transaction can not be converted to group."))
-		elif self.master_type or self.account_type:
-			throw(_("Cannot covert to Group because Master Type or Account Type is selected."))
+		elif self.account_type and not self.flags.exclude_account_type_check:
+			throw(_("Cannot covert to Group because Account Type is selected."))
 		else:
-			self.group_or_ledger = 'Group'
+			self.is_group = 1
 			self.save()
 			return 1
 
@@ -112,29 +156,52 @@ 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"))
 
+		if not self.report_type:
+			throw(_("Report Type is mandatory"))
+
 	def validate_warehouse_account(self):
+		'''If perpetual inventory is set, and warehouse is linked,
+		the account balance and stock balance as of now must always match.
+		'''
+		from erpnext.accounts.utils import get_balance_on
+		from erpnext.stock.utils import get_stock_value_on
 		if not cint(frappe.defaults.get_global_default("auto_accounting_for_stock")):
 			return
 
-		if self.account_type == "Warehouse":
-			old_warehouse = cstr(frappe.db.get_value("Account", self.name, "master_name"))
-			if old_warehouse != cstr(self.master_name):
-				if old_warehouse:
-					self.validate_warehouse(old_warehouse)
-				if self.master_name:
-					self.validate_warehouse(self.master_name)
+		if self.account_type == "Stock":
+			if self.is_group == 0 and not self.warehouse:
+				frappe.throw(_("Warehouse is mandatory for non group Accounts of type Stock"))
+
+			if self.warehouse:
+				# company must be same
+				if frappe.get_value('Warehouse', self.warehouse, 'company') != self.company:
+					frappe.throw(_("Warehouse company must be same as Account company"))
+
+				# balance must be same
+				stock_balance = get_stock_value_on(self.warehouse)
+				if self.is_new():
+					account_balance = 0.0
 				else:
-					throw(_("Master Name is mandatory if account type is Warehouse"))
+					account_balance = get_balance_on(self.name)
+
+				if account_balance != stock_balance:
+					frappe.throw(_('Account balance ({0}) and stock value ({1}) must be same')\
+						.format(fmt_money(account_balance, self.account_currency),
+							fmt_money(stock_balance, self.account_currency)))
+
+		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} cannot re-assign or modify 'Master Name'").format(warehouse))
+		lft, rgt = frappe.db.get_value("Warehouse", warehouse, ["lft", "rgt"])
+
+		if lft and rgt:
+			if frappe.db.sql_list("""select sle.name from `tabStock Ledger Entry` sle where exists (select wh.name from
+				tabWarehouse wh where lft >= %s and rgt <= %s and sle.warehouse = wh.name)""", (lft, rgt)):
+				throw(_("Stock entries exist against Warehouse {0}, hence you cannot re-assign or modify it").format(warehouse))
 
 	def update_nsm_model(self):
 		"""update lft, rgt indices for nested set model"""
@@ -145,44 +212,8 @@ class Account(Document):
 	def on_update(self):
 		self.update_nsm_model()
 
-	def get_authorized_user(self):
-		# Check logged-in user is authorized
-		if frappe.db.get_value('Accounts Settings', None, 'credit_controller') \
-				in frappe.user.get_roles():
-			return 1
-
-	def check_credit_limit(self, total_outstanding):
-		# Get credit limit
-		credit_limit_from = 'Customer'
-
-		cr_limit = frappe.db.sql("""select t1.credit_limit from tabCustomer t1, `tabAccount` t2
-			where t2.name=%s and t1.name = t2.master_name""", self.name)
-		credit_limit = cr_limit and flt(cr_limit[0][0]) or 0
-		if not credit_limit:
-			credit_limit = frappe.db.get_value('Company', self.company, 'credit_limit')
-			credit_limit_from = 'Company'
-
-		# If outstanding greater than credit limit and not authorized person raise exception
-		if credit_limit > 0 and flt(total_outstanding) > credit_limit \
-				and not self.get_authorized_user():
-			throw(_("{0} Credit limit {1} crossed").format(_(credit_limit_from), credit_limit))
-
-	def validate_due_date(self, posting_date, due_date):
-		credit_days = (self.credit_days or frappe.db.get_value("Company", self.company, "credit_days"))
-		posting_date, due_date = getdate(posting_date), getdate(due_date)
-		diff = (due_date - posting_date).days
-
-		if diff < 0:
-			frappe.throw(_("Due Date cannot be before Posting Date"))
-
-		elif credit_days is not None and diff > credit_days:
-			msgprint(_("Note: Due Date exceeds the allowed credit days by {0} day(s)").format(diff - credit_days))
-
 	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():
@@ -203,10 +234,14 @@ class Account(Document):
 				throw(_("Account {0} does not exist").format(new))
 
 			val = list(frappe.db.get_value("Account", new_account,
-				["group_or_ledger", "root_type", "company"]))
+				["is_group", "root_type", "company"]))
 
-			if val != [self.group_or_ledger, self.root_type, self.company]:
-				throw(_("""Merging is only possible if following properties are same in both records. Group or Ledger, 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"""))
+
+			if self.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"))
 
 		return new_account
 
@@ -218,17 +253,22 @@ class Account(Document):
 			from frappe.utils.nestedset import rebuild_tree
 			rebuild_tree("Account", "parent_account")
 
-def get_master_name(doctype, txt, searchfield, start, page_len, filters):
-	conditions = (" and company='%s'"% filters["company"].replace("'", "\'")) if doctype == "Warehouse" else ""
-
-	return frappe.db.sql("""select name from `tab%s` where %s like %s %s
-		order by name limit %s, %s""" %
-		(filters["master_type"], searchfield, "%s", conditions, "%s", "%s"),
-		("%%%s%%" % txt, start, page_len), as_list=1)
-
 def get_parent_account(doctype, txt, searchfield, start, page_len, filters):
 	return frappe.db.sql("""select name from tabAccount
-		where group_or_ledger = 'Group' and docstatus != 2 and company = %s
+		where is_group = 1 and docstatus != 2 and company = %s
 		and %s like %s order by name limit %s, %s""" %
 		("%s", searchfield, "%s", "%s", "%s"),
 		(filters["company"], "%%%s%%" % txt, start, page_len), as_list=1)
+
+def get_account_currency(account):
+	"""Helper function to get account currency"""
+	if not account:
+		return
+	def generator():
+		account_currency, company = frappe.db.get_value("Account", account, ["account_currency", "company"])
+		if not account_currency:
+			account_currency = frappe.db.get_value("Company", company, "default_currency")
+
+		return account_currency
+
+	return frappe.local_cache("account_currency", account, generator)

erpnext/accounts/doctype/account/account_tree.js

@@ -0,0 +1,85 @@
+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: $.map(locals[':Company'], function(c) { return c.name; }).sort(),
+		label: __("Company"),
+		default: frappe.defaults.get_default('company') ? frappe.defaults.get_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:'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: ['', 'Accumulated Depreciation', 'Bank', 'Cash', 'Chargeable', 'Cost of Goods Sold', 'Depreciation',
+				'Equity', 'Expense Account', 'Expenses Included In Valuation', 'Fixed Asset', 'Income Account', 'Payable', 'Receivable',
+				'Round Off', 'Stock', 'Stock Adjustment', 'Stock Received But Not Billed', 'Tax', 'Temporary'].join('\n'),
+			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:'warehouse', label:__('Warehouse'), options:"Warehouse",
+			depends_on: 'eval:(!doc.is_group&&doc.account_type=="Stock")',
+			get_query: function() {
+				return {
+					filters:{
+						"company": frappe.treeview_settings.filters["company"]
+					}
+				}
+			}
+		},
+		{fieldtype:'Link', fieldname:'account_currency', label:__('Currency'), options:"Currency",
+			description: __("Optional. Sets company's default currency, if not specified.")}
+	],
+	ignore_fields:["parent_account"],
+	onrender: function(node) {
+		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": sys_defaults.year_start_date,
+					"to_date": sys_defaults.year_end_date,
+					"company": frappe.defaults.get_default('company') ? frappe.defaults.get_default('company'): ""
+				};
+				frappe.set_route("query-report", "General Ledger");
+			},
+			btnClass: "hidden-xs"
+		}
+	],
+	extend_toolbar: true
+}

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

@@ -0,0 +1,158 @@
+# 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
+
+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():
+				if root_account:
+					root_type = child.get("root_type")
+
+				if account_name not in ["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)
+
+					is_group = identify_is_group(child)
+					report_type = "Balance Sheet" if root_type in ["Asset", "Liability", "Equity"] \
+						else "Profit and Loss"
+
+					account = frappe.get_doc({
+						"doctype": "Account",
+						"account_name": account_name,
+						"company": company,
+						"parent_account": parent,
+						"is_group": is_group,
+						"root_type": root_type,
+						"report_type": report_type,
+						"account_type": child.get("account_type"),
+						"account_currency": frappe.db.get_value("Company", company, "default_currency"),
+						"tax_rate": child.get("tax_rate")
+					})
+
+					if root_account or frappe.local.flags.allow_unverified_charts:
+						account.flags.ignore_mandatory = True
+						
+					account.flags.ignore_permissions = True
+					
+					account.insert()
+
+					accounts.append(account_name_in_db)
+
+					_import_accounts(child, account.name, root_type)
+
+		_import_accounts(chart, None, None, root_account=True)
+
+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", "tax_rate"])):
+		is_group = 1
+	else:
+		is_group = 0
+
+	return is_group
+
+def get_chart(chart_template, existing_company=None):
+	chart = {}
+	if existing_company:
+		return get_account_tree_from_existing_company(existing_company)
+	
+	elif chart_template == "Standard":
+		from erpnext.accounts.doctype.account.chart_of_accounts.verified import standard_chart_of_accounts
+		return standard_chart_of_accounts.get()
+	else:
+		folders = ("verified",)
+		if frappe.local.flags.allow_unverified_charts:
+			folders = ("verified", "unverified")
+		for folder in folders:
+			path = os.path.join(os.path.dirname(__file__), folder)
+			for fname in os.listdir(path):
+				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):
+	charts = []
+
+	def _get_chart_name(content):
+		if content:
+			content = json.loads(content)
+			if (content and content.get("disabled", "No") == "No") \
+				or frappe.local.flags.allow_unverified_charts:
+					charts.append(content["name"])
+
+	country_code = frappe.db.get_value("Country", country, "code")
+	if country_code:
+		folders = ("verified",)
+		if frappe.local.flags.allow_unverified_charts:
+			folders = ("verified", "unverified")
+
+		for folder in folders:
+			path = os.path.join(os.path.dirname(__file__), folder)
+
+			for fname in os.listdir(path):
+				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 len(charts) != 1:
+		charts.append("Standard")
+
+	return charts
+
+
+def get_account_tree_from_existing_company(existing_company):
+	all_accounts = frappe.get_all('Account', 
+		filters={'company': existing_company, "warehouse": ""}, 
+		fields = ["name", "account_name", "parent_account", "account_type", 
+			"is_group", "root_type", "tax_rate"], 
+		order_by="lft, rgt")
+	
+	account_tree = {}
+
+	# fill in tree starting with root accounts (those with no parent)
+	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 None
+	children  = [acc for acc in all_accounts if acc.parent_account == parent_account]
+			
+	# if no children, but a group account
+	if not children and parent.is_group:
+		tree["is_group"] = 1
+
+	# build a subtree for each child
+	for child in children:
+		if child.account_type == "Stock" and not child.is_group:
+			tree["is_group"] = 1
+			continue
+		
+		# start new subtree
+		tree[child.account_name] = {}
+		
+		# assign account_type and root_type
+		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)

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

@@ -1,4 +1,4 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
 """
@@ -10,26 +10,25 @@ import os, json
 import ast
 from xml.etree import ElementTree as ET
 from frappe.utils.csvutils import read_csv_content
-from frappe.utils import cstr
 import frappe
 
-
-path = "/Users/nabinhait/Documents/openerp/openerp/addons"
+path = "/Users/nabinhait/projects/odoo/addons"
 
 accounts = {}
 charts = {}
 all_account_types = []
+all_roots = {}
 
 def go():
 	global accounts, charts
 	default_account_types = get_default_account_types()
-	
+
 	country_dirs = []
 	for basepath, folders, files in os.walk(path):
 		basename = os.path.basename(basepath)
 		if basename.startswith("l10n_"):
 			country_dirs.append(basename)
-	
+
 	for country_dir in country_dirs:
 		accounts, charts = {}, {}
 		country_path = os.path.join(path, country_dir)
@@ -40,10 +39,10 @@ def go():
 		xml_roots = get_xml_roots(files_path)
 		csv_content = get_csv_contents(files_path)
 		prefix = country_dir if csv_content else None
-		account_types = get_account_types(xml_roots.get("account.account.type", []), 
+		account_types = get_account_types(xml_roots.get("account.account.type", []),
 			csv_content.get("account.account.type", []), prefix)
 		account_types.update(default_account_types)
-		
+
 		if xml_roots:
 			make_maps_for_xml(xml_roots, account_types, country_dir)
 
@@ -51,14 +50,15 @@ def go():
 			make_maps_for_csv(csv_content, account_types, country_dir)
 		make_account_trees()
 		make_charts()
-		
+
+	create_all_roots_file()
+
 def get_default_account_types():
 	default_types_root = []
-	for file in ["data_account_type.xml"]:
-		default_types_root.append(ET.parse(os.path.join(path, "account", "data", 
+	default_types_root.append(ET.parse(os.path.join(path, "account", "data",
 			"data_account_type.xml")).getroot())
 	return get_account_types(default_types_root, None, prefix="account")
-					
+
 def get_xml_roots(files_path):
 	xml_roots = frappe._dict()
 	for filepath in files_path:
@@ -67,17 +67,17 @@ def get_xml_roots(files_path):
 			tree = ET.parse(filepath)
 			root = tree.getroot()
 			for node in root[0].findall("record"):
-				if node.get("model") in ["account.account.template", 
+				if node.get("model") in ["account.account.template",
 					"account.chart.template", "account.account.type"]:
 					xml_roots.setdefault(node.get("model"), []).append(root)
 					break
 	return xml_roots
-	
+
 def get_csv_contents(files_path):
 	csv_content = {}
 	for filepath in files_path:
 		fname = os.path.basename(filepath)
-		for file_type in ["account.account.template", "account.account.type", 
+		for file_type in ["account.account.template", "account.account.type",
 				"account.chart.template"]:
 			if fname.startswith(file_type) and fname.endswith(".csv"):
 				with open(filepath, "r") as csvfile:
@@ -87,27 +87,27 @@ def get_csv_contents(files_path):
 					except Exception, e:
 						continue
 	return csv_content
-	
+
 def get_account_types(root_list, csv_content, prefix=None):
 	types = {}
 	account_type_map = {
-		'cash': 'Cash', 
-		'bank': 'Bank', 
-		'tr_cash': 'Cash', 
+		'cash': 'Cash',
+		'bank': 'Bank',
+		'tr_cash': 'Cash',
 		'tr_bank': 'Bank',
-		'receivable': 'Receivable', 
+		'receivable': 'Receivable',
 		'tr_receivable': 'Receivable',
 		'account rec': 'Receivable',
-		'payable': 'Payable', 
-		'tr_payable': 'Payable', 
-		'equity': 'Equity', 
-		'stocks': 'Stock', 
-		'stock': 'Stock', 
-		'tax': 'Tax', 
-		'tr_tax': 'Tax', 
-		'tax-out': 'Tax', 
+		'payable': 'Payable',
+		'tr_payable': 'Payable',
+		'equity': 'Equity',
+		'stocks': 'Stock',
+		'stock': 'Stock',
+		'tax': 'Tax',
+		'tr_tax': 'Tax',
+		'tax-out': 'Tax',
 		'tax-in': 'Tax',
-		'charges_personnel': 'Chargeable', 
+		'charges_personnel': 'Chargeable',
 		'fixed asset': 'Fixed Asset',
 		'cogs': 'Cost of Goods Sold',
 
@@ -117,43 +117,26 @@ def get_account_types(root_list, csv_content, prefix=None):
 			if node.get("model")=="account.account.type":
 				data = {}
 				for field in node.findall("field"):
-					if field.get("name")=="report_type" and field.text.lower() != "none":
-						data["report_type"] = get_report_type(field.text.title())
 					if field.get("name")=="code" and field.text.lower() != "none" \
 						and account_type_map.get(field.text):
 							data["account_type"] = account_type_map[field.text]
-						
+
 				node_id = prefix + "." + node.get("id") if prefix else node.get("id")
 				types[node_id] = data
-				
+
 	if csv_content and csv_content[0][0]=="id":
 		for row in csv_content[1:]:
 			row_dict = dict(zip(csv_content[0], row))
 			data = {}
-			if row_dict.get("report_type"):
-				data["report_type"] = get_report_type(row_dict.get("report_type"))
 			if row_dict.get("code") and account_type_map.get(row_dict["code"]):
 				data["account_type"] = account_type_map[row_dict["code"]]
 			if data and data.get("id"):
 				node_id = prefix + "." + data.get("id") if prefix else data.get("id")
 				types[node_id] = data
 	return types
-	
-def get_report_type(report_type):
-	report_type_map = {
-		"asset": "Balance Sheet",
-		"liability": "Balance Sheet",
-		"equity": "Balance Sheet",
-		"expense": "Profit and Loss",
-		"income": "Profit and Loss"
-	}
-	
-	for d in report_type_map:
-		if d in report_type.lower():
-			return report_type_map[d]
-	
+
 def make_maps_for_xml(xml_roots, account_types, country_dir):
-	"""make maps for `charts` and `accounts`"""	
+	"""make maps for `charts` and `accounts`"""
 	for model, root_list in xml_roots.iteritems():
 		for root in root_list:
 			for node in root[0].findall("record"):
@@ -165,12 +148,9 @@ def make_maps_for_xml(xml_roots, account_types, country_dir):
 						if field.get("name")=="parent_id":
 							parent_id = field.get("ref") or field.get("eval")
 							data["parent_id"] = parent_id
-							
+
 						if field.get("name")=="user_type":
 							value = field.get("ref")
-							if account_types.get(value, {}).get("report_type"):
-								data["report_type"] = account_types[value]["report_type"]
-								
 							if account_types.get(value, {}).get("account_type"):
 								data["account_type"] = account_types[value]["account_type"]
 								if data["account_type"] not in all_account_types:
@@ -178,7 +158,7 @@ def make_maps_for_xml(xml_roots, account_types, country_dir):
 
 					data["children"] = []
 					accounts[node.get("id")] = data
-				
+
 				if node.get("model")=="account.chart.template":
 					data = {}
 					for field in node.findall("field"):
@@ -189,20 +169,6 @@ def make_maps_for_xml(xml_roots, account_types, country_dir):
 						data["id"] = country_dir
 					charts.setdefault(node.get("id"), {}).update(data)
 
-def make_account_trees():
-	"""build tree hierarchy"""
-	for id in accounts.keys():
-		account = accounts[id]
-		if account.get("parent_id"):
-			if accounts.get(account["parent_id"]):
-				accounts[account["parent_id"]]["children"].append(account)
-			del account["parent_id"]
-
-	# remove empty children
-	for id in accounts.keys():
-		if "children" in accounts[id] and not accounts[id].get("children"):
-			del accounts[id]["children"]
-	
 def make_maps_for_csv(csv_content, account_types, country_dir):
 	for content in csv_content.get("account.account.template", []):
 		for row in content[1:]:
@@ -213,19 +179,16 @@ def make_maps_for_csv(csv_content, account_types, country_dir):
 				"children": []
 			}
 			user_type = data.get("user_type/id") or data.get("user_type:id")
-			if account_types.get(user_type, {}).get("report_type"):
-				account["report_type"] = account_types[user_type]["report_type"]
-				
 			if account_types.get(user_type, {}).get("account_type"):
 				account["account_type"] = account_types[user_type]["account_type"]
 				if account["account_type"] not in all_account_types:
 					all_account_types.append(account["account_type"])
-				
+
 			accounts[data.get("id")] = account
 			if not account.get("parent_id") and data.get("chart_template_id:id"):
 				chart_id = data.get("chart_template_id:id")
 				charts.setdefault(chart_id, {}).update({"account_root_id": data.get("id")})
-					
+
 	for content in csv_content.get("account.chart.template", []):
 		for row in content[1:]:
 			if row:
@@ -236,28 +199,70 @@ def make_maps_for_csv(csv_content, account_types, country_dir):
 					"name": data.get("name"),
 					"id": country_dir
 				})
-		
-					
+
+def make_account_trees():
+	"""build tree hierarchy"""
+	for id in accounts.keys():
+		account = accounts[id]
+
+		if account.get("parent_id"):
+			if accounts.get(account["parent_id"]):
+				# accounts[account["parent_id"]]["children"].append(account)
+				accounts[account["parent_id"]][account["name"]] = account
+			del account["parent_id"]
+			del account["name"]
+
+	# remove empty children
+	for id in accounts.keys():
+		if "children" in accounts[id] and not accounts[id].get("children"):
+			del accounts[id]["children"]
+
 def make_charts():
 	"""write chart files in app/setup/doctype/company/charts"""
 	for chart_id in charts:
 		src = charts[chart_id]
 		if not src.get("name") or not src.get("account_root_id"):
 			continue
-			
+
 		if not src["account_root_id"] in accounts:
 			continue
 
 		filename = src["id"][5:] + "_" + chart_id
-		
+
 		print "building " + filename
 		chart = {}
 		chart["name"] = src["name"]
-		chart["root"] = accounts[src["account_root_id"]]
-		
-		with open(os.path.join("erpnext", "accounts", "doctype", "chart_of_accounts", 
-			"charts", filename + ".json"), "w") as chartfile:
-			chartfile.write(json.dumps(chart, indent=1, sort_keys=True))
+		chart["country_code"] = src["id"][5:]
+		chart["tree"] = accounts[src["account_root_id"]]
+
+
+		for key, val in chart["tree"].items():
+			if key in ["name", "parent_id"]:
+				chart["tree"].pop(key)
+			if type(val) == dict:
+				val["root_type"] = ""
+		if chart:
+			fpath = os.path.join("erpnext", "erpnext", "accounts", "doctype", "account",
+				"chart_of_accounts", filename + ".json")
+
+			with open(fpath, "r") as chartfile:
+				old_content = chartfile.read()
+				if not old_content or (json.loads(old_content).get("is_active", "No") == "No" \
+						and json.loads(old_content).get("disabled", "No") == "No"):
+					with open(fpath, "w") as chartfile:
+						chartfile.write(json.dumps(chart, indent=4, sort_keys=True))
+
+					all_roots.setdefault(filename, chart["tree"].keys())
+
+def create_all_roots_file():
+	with open('all_roots.txt', 'w') as f:
+		for filename, roots in sorted(all_roots.items()):
+			f.write(filename)
+			f.write('\n----------------------\n')
+			for r in sorted(roots):
+				f.write(r.encode('utf-8'))
+				f.write('\n')
+			f.write('\n\n\n')
 
 if __name__=="__main__":
-	go()
+	go()

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

@@ -0,0 +1,209 @@
+{
+    "country_code": "ar",
+    "name": "Argentina - Plan de Cuentas",
+    "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

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

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

@@ -0,0 +1,172 @@
+{
+    "country_code": "ca",
+    "name": "Canada - Chart of Accounts for english-speaking provinces",
+    "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/cl_cl_chart_template.json

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

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

@@ -0,0 +1,274 @@
+{
+    "country_code": "cn",
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+        "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907": {
+            "root_type": ""
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+        "\u9884\u6536\u8d26\u6b3e": {
+            "root_type": ""
+        }
+    }
+}

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

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

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

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

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

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

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

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

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

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

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

@@ -0,0 +1,355 @@
+{
+    "country_code": "hu", 
+    "name": "Hungary - 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

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

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

@@ -0,0 +1,716 @@
+{
+    "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

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

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

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

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

@@ -0,0 +1,847 @@
+{
+    "country_code": "pt",
+    "name": "Portugal - Template do Plano de Contas SNC",
+    "tree": {
+        "Capital, reservas e resultados transitados": {
+            "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {
+                "Descontos e pr\u00e9mios": {},
+                "Valor nominal": {}
+            },
+            "Ajustamentos em activos financeiros": {
+                "Outros": {},
+                "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": {
+                    "Ajustamentos de transi\u00e7\u00e3o": {},
+                    "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": {},
+                    "Lucros n\u00e3o atribu\u00eddos": {}
+                }
+            },
+            "Capital": {},
+            "Excedentes de revalor. de activos fixos tang\u00edveis e int": {
+                "Outros excedentes": {
+                    "Antes de imposto sobre o rendimento": {},
+                    "Impostos diferidos": {}
+                },
+                "Reavalia\u00e7\u00f5es decorrentes de diplomas legais": {
+                    "Antes de imposto sobre o rendimento": {},
+                    "Impostos diferidos": {}
+                }
+            },
+            "Outras varia\u00e7\u00f5es no capital pr\u00f3prio": {
+                "Ajustamentos por impostos diferidos": {},
+                "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras": {},
+                "Doa\u00e7\u00f5es": {},
+                "Outras": {},
+                "Subs\u00eddios": {}
+            },
+            "Outros instrumentos de capital pr\u00f3prio": {},
+            "Pr\u00e9mios de emiss\u00e3o": {},
+            "Reservas": {
+                "Outras reservas": {},
+                "Reservas legais": {}
+            },
+            "Resultados transitados": {},
+            "root_type": ""
+        },
+        "Contas a receber e a pagar": {
+            "Accionistas/s\u00f3cios": {
+                "Accionistas c. subscri\u00e7\u00e3o": {
+                    "account_type": "Equity"
+                },
+                "Adiantamentos por conta de lucros": {
+                    "account_type": "Equity"
+                },
+                "Empr\u00e9stimos concedidos empresa m\u00e3e": {
+                    "account_type": "Equity"
+                },
+                "Lucros dispon\u00edveis": {
+                    "account_type": "Equity"
+                },
+                "Outras opera\u00e7\u00f5es": {
+                    "account_type": "Equity"
+                },
+                "Perdas por imparidade acumuladas": {
+                    "account_type": "Equity"
+                },
+                "Quotas n\u00e3o liberadas": {
+                    "account_type": "Equity"
+                },
+                "Resultados atribu\u00eddos": {
+                    "account_type": "Equity"
+                },
+                "account_type": "Equity"
+            },
+            "Clientes": {
+                "Adiantamentos de clientes": {
+                    "account_type": "Receivable"
+                },
+                "Clientes c/c": {
+                    "Clientes empreendimentos conjuntos": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes empresa m\u00e3e": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes empresas associadas": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes empresas subsidi\u00e1rias": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes gerais": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes outras partes relacionadas": {
+                        "account_type": "Receivable"
+                    },
+                    "account_type": "Receivable"
+                },
+                "Clientes t\u00edtulos a receber": {
+                    "Clientes empreendimentos conjuntos": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes empresa m\u00e3e": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes empresas associadas": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes empresas subsidi\u00e1rias": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes gerais": {
+                        "account_type": "Receivable"
+                    },
+                    "Clientes outras partes relacionadas": {
+                        "account_type": "Receivable"
+                    },
+                    "account_type": "Receivable"
+                },
+                "Perdas por imparidade acumuladas": {
+                    "account_type": "Receivable"
+                },
+                "account_type": "Receivable"
+            },
+            "Diferimentos": {
+                "Gastos a reconhecer": {
+                    "account_type": "Equity"
+                },
+                "Rendimentos a reconhecer": {
+                    "account_type": "Equity"
+                },
+                "account_type": "Equity"
+            },
+            "Estado e outros entes p\u00fablicos": {
+                "Contribui\u00e7\u00f5es para a seguran\u00e7a social": {
+                    "account_type": "Tax"
+                },
+                "Imposto sobre o rendimento": {
+                    "account_type": "Tax"
+                },
+                "Imposto sobre o valor acrescentado": {
+                    "Iva a pagar": {
+                        "account_type": "Tax"
+                    },
+                    "Iva a recuperar": {
+                        "account_type": "Tax"
+                    },
+                    "Iva apuramento": {
+                        "account_type": "Tax"
+                    },
+                    "Iva dedut\u00edvel": {
+                        "account_type": "Tax"
+                    },
+                    "Iva liquidado": {
+                        "account_type": "Tax"
+                    },
+                    "Iva liquida\u00e7\u00f5es oficiosas": {
+                        "account_type": "Tax"
+                    },
+                    "Iva reembolsos pedidos": {
+                        "account_type": "Tax"
+                    },
+                    "Iva regulariza\u00e7\u00f5es": {
+                        "account_type": "Tax"
+                    },
+                    "Iva suportado": {
+                        "account_type": "Tax"
+                    },
+                    "account_type": "Tax"
+                },
+                "Outras tributa\u00e7\u00f5es": {
+                    "account_type": "Tax"
+                },
+                "Outros impostos": {
+                    "account_type": "Tax"
+                },
+                "Reten\u00e7\u00e3o de impostos sobre rendimentos": {
+                    "account_type": "Tax"
+                },
+                "Tributos das autarquias locais": {
+                    "account_type": "Tax"
+                },
+                "account_type": "Tax"
+            },
+            "Financiamentos obtidos": {
+                "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras": {
+                    "Descobertos banc\u00e1rios": {
+                        "account_type": "Equity"
+                    },
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+                    "Loca\u00e7\u00f5es financeiras": {
+                        "account_type": "Equity"
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+                    "account_type": "Equity"
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+                "Mercado de valores mobili\u00e1rios": {
+                    "Empr\u00e9stimos por obriga\u00e7\u00f5es": {
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+                    "account_type": "Equity"
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+                    "account_type": "Equity"
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+                        "account_type": "Equity"
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+                    "Outros participantes suprimentos e outros m\u00fatuos": {
+                        "account_type": "Equity"
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+                    "account_type": "Equity"
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+                    "account_type": "Equity"
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+                "account_type": "Equity"
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+                    "account_type": "Payable"
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+                "Facturas em recep\u00e7\u00e3o e confer\u00eancia": {
+                    "account_type": "Payable"
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+                "Fornecedores c/c": {
+                    "Fornecedores empreendimentos conjuntos": {
+                        "account_type": "Payable"
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+                    "Fornecedores empresa m\u00e3e": {
+                        "account_type": "Payable"
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+                    "Fornecedores empresas associadas": {
+                        "account_type": "Payable"
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+                    "Fornecedores empresas subsidi\u00e1rias": {
+                        "account_type": "Payable"
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+                    "Fornecedores gerais": {
+                        "account_type": "Payable"
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+                    "Fornecedores outras partes relacionadas": {
+                        "account_type": "Payable"
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+                    "account_type": "Payable"
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+                "Fornecedores t\u00edtulos a pagar": {
+                    "Fornecedores empreendimentos conjuntos": {
+                        "account_type": "Payable"
+                    },
+                    "Fornecedores empresa m\u00e3e": {
+                        "account_type": "Payable"
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+                    "Fornecedores empresas associadas": {
+                        "account_type": "Payable"
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+                    "Fornecedores empresas subsidi\u00e1rias": {
+                        "account_type": "Payable"
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+                    "Fornecedores gerais": {
+                        "account_type": "Payable"
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+                    "Fornecedores outras partes relacionadas": {
+                        "account_type": "Payable"
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+                    "account_type": "Payable"
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+                "Perdas por imparidade acumuladas": {
+                    "account_type": "Payable"
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+                "account_type": "Payable"
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+                    "account_type": "Equity"
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+                "Benef\u00edcios p\u00f3s emprego": {
+                    "account_type": "Equity"
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+                    "account_type": "Equity"
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+                "Devedores e credores por acr\u00e9scimos": {
+                    "Credores por acr\u00e9scimos de gastos": {
+                        "account_type": "Equity"
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+                    "Devedores por acr\u00e9scimo de rendimentos": {
+                        "account_type": "Equity"
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+                    "account_type": "Equity"
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+                    "Adiantamentos a fornecedores de investimentos": {
+                        "account_type": "Equity"
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+                    "Facturas em recep\u00e7\u00e3o e confer\u00eancia": {
+                        "account_type": "Equity"
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+                    "Fornecedores de investimentos contas gerais": {
+                        "account_type": "Equity"
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+                    "account_type": "Equity"
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+                    "Activos por impostos diferidos": {
+                        "account_type": "Equity"
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+                    "Passivos por impostos diferidos": {
+                        "account_type": "Equity"
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+                    "account_type": "Equity"
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+                "Perdas por imparidade acumuladas": {
+                    "account_type": "Equity"
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+                "account_type": "Equity"
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+            "Pessoal": {
+                "Adiantamentos": {
+                    "Ao pessoal": {
+                        "account_type": "Payable"
+                    },
+                    "Aos \u00f3rg\u00e3os sociais": {
+                        "account_type": "Payable"
+                    },
+                    "account_type": "Payable"
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+                "Cau\u00e7\u00f5es": {
+                    "Do pessoal": {
+                        "account_type": "Payable"
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+                    "Dos \u00f3rg\u00e3os sociais": {
+                        "account_type": "Payable"
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+                    "account_type": "Payable"
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+                    "Com os \u00f3rg\u00e3os sociais": {
+                        "account_type": "Payable"
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+                    "account_type": "Payable"
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+                "Perdas por imparidade acumuladas": {
+                    "account_type": "Payable"
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+                "Remunera\u00e7\u00f5es a pagar": {
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+                        "account_type": "Payable"
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+                    "Aos \u00f3rg\u00e3os sociais": {
+                        "account_type": "Payable"
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+                    "account_type": "Payable"
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+                "account_type": "Payable"
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+                    "account_type": "Equity"
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+                "Garantias a clientes": {
+                    "account_type": "Equity"
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+                "Impostos": {
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+                "Mat\u00e9rias ambientais": {
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+                "Outras provis\u00f5es": {
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+                "Processos judiciais em curso": {
+                    "account_type": "Equity"
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+                "Reestrutura\u00e7\u00e3o": {
+                    "account_type": "Equity"
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+                "account_type": "Equity"
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+        },
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+                "Activos biol\u00f3gicos (compras)": {},
+                "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {},
+                "Mercadorias": {}
+            },
+            "Fornecimentos e servi\u00e7os externos": {
+                "Desloca\u00e7\u00f5es, estadas e transportes": {
+                    "Desloca\u00e7\u00f5es e estadas": {},
+                    "Outros": {},
+                    "Transporte de pessoal": {},
+                    "Transportes de mercadorias": {}
+                },
+                "Energia e flu\u00eddos": {
+                    "Combust\u00edveis": {},
+                    "Electricidade": {},
+                    "Outros": {},
+                    "\u00c1gua": {}
+                },
+                "Materiais": {
+                    "Artigos de oferta": {},
+                    "Ferramentas e utens\u00edlios de desgaste r\u00e1pido": {},
+                    "Livros de documenta\u00e7\u00e3o t\u00e9cnica": {},
+                    "Material de escrit\u00f3rio": {},
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+                "Servi\u00e7os diversos": {
+                    "Comunica\u00e7\u00e3o": {},
+                    "Contencioso e notariado": {},
+                    "Despesas de representa\u00e7\u00e3o": {},
+                    "Limpeza, higiene e conforto": {},
+                    "Outros servi\u00e7os": {},
+                    "Rendas e alugueres": {},
+                    "Royalties": {},
+                    "Seguros": {}
+                },
+                "Subcontratos": {},
+                "Trabalhos especializados": {
+                    "Comiss\u00f5es": {},
+                    "Conserva\u00e7\u00e3o e repara\u00e7\u00e3o": {},
+                    "Honor\u00e1rios": {},
+                    "Outros": {},
+                    "Publicidade e propaganda": {},
+                    "Trabalhos especializados": {},
+                    "Vigil\u00e2ncia e seguran\u00e7a": {}
+                }
+            },
+            "Gastos com o pessoal": {
+                "Benef\u00edcios p\u00f3s emprego": {
+                    "Outros benef\u00edcios": {},
+                    "Pr\u00e9mios para pens\u00f5es": {}
+                },
+                "Encargos sobre remunera\u00e7\u00f5es": {},
+                "Gastos de ac\u00e7\u00e3o social": {},
+                "Indemniza\u00e7\u00f5es": {},
+                "Outros gastos com o pessoal": {},
+                "Remunera\u00e7\u00f5es do pessoal": {},
+                "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais": {},
+                "Seguros de acidentes no trabalho e doen\u00e7as profissionais": {}
+            },
+            "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o": {
+                "Activos fixos tang\u00edveis": {},
+                "Activos intang\u00edveis": {},
+                "Propriedades de investimento": {}
+            },
+            "Gastos e perdas de financiamento": {
+                "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis": {
+                    "Outras": {},
+                    "Relativos a financiamentos obtidos": {}
+                },
+                "Juros suportados": {
+                    "Juros de financiamento obtidos": {},
+                    "Outros juros": {}
+                },
+                "Outros gastos e perdas de financiamento": {
+                    "Outros": {},
+                    "Relativos a financiamentos obtidos": {}
+                }
+            },
+            "Outros gastos e perdas": {
+                "Descontos de pronto pagamento concedidos": {},
+                "D\u00edvidas incobr\u00e1veis": {},
+                "Gastos e perdas em investimentos n\u00e3o financeiros": {
+                    "Abates": {},
+                    "Aliena\u00e7\u00f5es": {},
+                    "Gastos em propriedades de investimento": {},
+                    "Outros gastos e perdas": {},
+                    "Sinistros": {}
+                },
+                "Gastos e perdas em subsid. , assoc. e empreend. conjuntos": {
+                    "Aliena\u00e7\u00f5es": {},
+                    "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial": {},
+                    "Cobertura de preju\u00edzos": {},
+                    "Outros gastos e perdas": {}
+                },
+                "Gastos e perdas nos restantes investimentos financeiros": {
+                    "Aliena\u00e7\u00f5es": {},
+                    "Cobertura de preju\u00edzos": {},
+                    "Outros gastos e perdas": {}
+                },
+                "Impostos": {
+                    "Impostos directos": {},
+                    "Impostos indirectos": {},
+                    "Taxas": {}
+                },
+                "Outros": {
+                    "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores": {},
+                    "Donativos": {},
+                    "Insufici\u00eancia da estimativa para impostos": {},
+                    "Ofertas e amostras de invent\u00e1rios": {},
+                    "Outros n\u00e3o especificados": {},
+                    "Perdas em instrumentos financeiros": {},
+                    "Quotiza\u00e7\u00f5es": {}
+                },
+                "Perdas em invent\u00e1rios": {
+                    "Outras perdas": {},
+                    "Quebras": {},
+                    "Sinistros": {}
+                }
+            },
+            "Perdas por imparidade": {
+                "Em activos fixos tang\u00edveis": {},
+                "Em activos intang\u00edveis": {},
+                "Em activos n\u00e3o correntes detidos para venda": {},
+                "Em d\u00edvidas a receber": {
+                    "Clientes": {},
+                    "Outros devedores": {}
+                },
+                "Em invent\u00e1rios": {},
+                "Em investimentos em curso": {},
+                "Em investimentos financeiros": {},
+                "Em propriedades de investimento": {}
+            },
+            "Perdas por redu\u00e7\u00f5es de justo valor": {
+                "Em activos biol\u00f3gicos": {},
+                "Em instrumentos financeiros": {},
+                "Em investimentos financeiros": {},
+                "Em propriedades de investimento": {}
+            },
+            "Provis\u00f5es do per\u00edodo": {
+                "Acidentes de trabalho e doen\u00e7as profissionais": {},
+                "Contratos onerosos": {},
+                "Garantias a clientes": {},
+                "Impostos": {},
+                "Mat\u00e9rias ambientais": {},
+                "Outras provis\u00f5es": {},
+                "Processos judiciais em curso": {},
+                "Reestrutura\u00e7\u00e3o": {}
+            },
+            "root_type": ""
+        },
+        "Invent\u00e1rios e activos biol\u00f3gicos": {
+            "Activos biol\u00f3gicos": {
+                "Consum\u00edveis": {
+                    "Animais": {},
+                    "Plantas": {}
+                },
+                "De produ\u00e7\u00e3o": {
+                    "Animais": {},
+                    "Plantas": {}
+                }
+            },
+            "Adiantamentos por conta de compras": {},
+            "Compras": {
+                "Activos biol\u00f3gicos": {},
+                "Descontos e abatimentos em compras": {},
+                "Devolu\u00e7\u00f5es de compras": {},
+                "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {},
+                "Mercadorias": {}
+            },
+            "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {
+                "Embalagens": {},
+                "Materiais diversos": {},
+                "Mat\u00e9rias em tr\u00e2nsito": {},
+                "Mat\u00e9rias primas": {},
+                "Mat\u00e9rias subsidi\u00e1rias": {},
+                "Perdas por imparidade acumuladas": {}
+            },
+            "Mercadorias": {
+                "Mercadorias em poder de terceiros": {},
+                "Mercadorias em tr\u00e2nsito": {},
+                "Perdas por imparidade acumuladas": {}
+            },
+            "Produtos acabados e interm\u00e9dios": {
+                "Perdas por imparidade acumuladas": {},
+                "Produtos em poder de terceiros": {}
+            },
+            "Produtos e trabalhos em curso": {},
+            "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.": {
+                "Activos biol\u00f3gicos": {},
+                "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": {},
+                "Mercadorias": {},
+                "Produtos acabados e interm\u00e9dios": {},
+                "Produtos e trabalhos em curso": {},
+                "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
+            },
+            "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {
+                "Desperd\u00edcios, res\u00edduos e refugos": {},
+                "Perdas por imparidade acumuladas": {},
+                "Subprodutos": {}
+            },
+            "root_type": ""
+        },
+        "Investimentos": {
+            "Activo fixos tang\u00edveis": {
+                "Deprecia\u00e7\u00f5es acumuladas": {},
+                "Edif\u00edcios e outras constru\u00e7\u00f5es": {},
+                "Equipamento administrativo": {},
+                "Equipamento b\u00e1sico": {},
+                "Equipamento de transporte": {},
+                "Equipamentos biol\u00f3gicos": {},
+                "Outros activos fixos tang\u00edveis": {},
+                "Perdas por imparidade acumuladas": {},
+                "Terrenos e recursos naturais": {}
+            },
+            "Activos intang\u00edveis": {
+                "Deprecia\u00e7\u00f5es acumuladas": {},
+                "Goodwill": {},
+                "Outros activos intang\u00edveis": {},
+                "Perdas por imparidade acumuladas": {},
+                "Programas de computador": {},
+                "Projectos de desenvolvimento": {},
+                "Propriedade industrial": {}
+            },
+            "Activos n\u00e3o correntes detidos para venda": {
+                "Perdas por imparidade acumuladas": {}
+            },
+            "Investimentos em curso": {
+                "Activos fixos tang\u00edveis em curso": {},
+                "Activos intang\u00edveis em curso": {},
+                "Adiantamentos por conta de investimentos": {},
+                "Investimentos financeiros em curso": {},
+                "Perdas por imparidade acumuladas": {},
+                "Propriedades de investimento em curso": {}
+            },
+            "Investimentos financeiros": {
+                "Investimentos em associadas": {
+                    "Empr\u00e9stimos concedidos": {},
+                    "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
+                    "Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
+                },
+                "Investimentos em entidades conjuntamente controladas": {
+                    "Empr\u00e9stimos concedidos": {},
+                    "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
+                    "Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
+                },
+                "Investimentos em subsidi\u00e1rias": {
+                    "Empr\u00e9stimos concedidos": {},
+                    "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": {},
+                    "Participa\u00e7\u00f5es de capital outros m\u00e9todos": {}
+                },
+                "Investimentos noutras empresas": {
+                    "Empr\u00e9stimos concedidos": {},
+                    "Participa\u00e7\u00f5es de capital": {}
+                },
+                "Outros investimentos financeiros": {
+                    "Ac\u00e7\u00f5es da sgm (6500x1,00)": {},
+                    "Detidos at\u00e9 \u00e0 maturidade": {}
+                },
+                "Perdas por imparidade acumuladas": {}
+            },
+            "Propriedades de investimento": {
+                "Deprecia\u00e7\u00f5es acumuladas": {},
+                "Edif\u00edcios e outras constru\u00e7\u00f5es": {},
+                "Outras propriedades de investimento": {},
+                "Perdas por imparidade acumuladas": {},
+                "Terrenos e recursos naturais": {}
+            },
+            "root_type": ""
+        },
+        "Meios financeiros l\u00edquidos": {
+            "Caixa": {
+                "account_type": "Cash"
+            },
+            "Dep\u00f3sitos \u00e0 ordem": {
+                "account_type": "Cash"
+            },
+            "Outros dep\u00f3sitos banc\u00e1rios": {
+                "account_type": "Cash"
+            },
+            "Outros instrumentos financeiros": {
+                "Derivados": {
+                    "Potencialmente desfavor\u00e1veis": {
+                        "account_type": "Cash"
+                    },
+                    "Potencialmente favor\u00e1veis": {
+                        "account_type": "Cash"
+                    },
+                    "account_type": "Cash"
+                },
+                "Instrumentos financeiros detidos para negocia\u00e7\u00e3o": {
+                    "Activos financeiros": {
+                        "account_type": "Cash"
+                    },
+                    "Passivos financeiros": {
+                        "account_type": "Cash"
+                    },
+                    "account_type": "Cash"
+                },
+                "Outros activos e passivos financeiros": {
+                    "Outros activos financeiros": {
+                        "account_type": "Cash"
+                    },
+                    "Outros passivos financeiros": {
+                        "account_type": "Cash"
+                    },
+                    "account_type": "Cash"
+                },
+                "account_type": "Cash"
+            },
+            "root_type": ""
+        },
+        "Rendimentos": {
+            "Ganhos por aumentos de justo valor": {
+                "Em activos biol\u00f3gicos": {},
+                "Em instrumentos financeiros": {},
+                "Em investimentos financeiros": {},
+                "Em propriedades de investimento": {}
+            },
+            "Juros, dividendos e outros rendimentos similares": {
+                "Dividendos obtidos": {
+                    "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": {},
+                    "De associadas e empreendimentos conjuntos": {},
+                    "De subsidi\u00e1rias": {},
+                    "Outras": {}
+                },
+                "Juros obtidos": {
+                    "De dep\u00f3sitos": {},
+                    "De financiamentos concedidos a associadas e emp. conjun": {},
+                    "De financiamentos concedidos a subsidi\u00e1rias": {},
+                    "De financiamentos obtidos": {},
+                    "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": {},
+                    "De outros financiamentos obtidos": {}
+                },
+                "Outros rendimentos similares": {}
+            },
+            "Outros rendimentos e ganhos": {
+                "Descontos de pronto pagamento obtidos": {},
+                "Ganhos em invent\u00e1rios": {
+                    "Outros ganhos": {},
+                    "Sinistros": {},
+                    "Sobras": {}
+                },
+                "Outros": {
+                    "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores": {},
+                    "Excesso da estimativa para impostos": {},
+                    "Ganhos em outros instrumentos financeiros": {},
+                    "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos": {},
+                    "Outros n\u00e3o especificados": {},
+                    "Restitui\u00e7\u00e3o de impostos": {}
+                },
+                "Recupera\u00e7\u00e3o de d\u00edvidas a receber": {},
+                "Rendimentos e ganhos em investimentos n\u00e3o financeiros": {
+                    "Aliena\u00e7\u00f5es": {},
+                    "Outros rendimentos e ganhos": {},
+                    "Rendas e outros rendimentos em propriedades de investimento": {},
+                    "Sinistros": {}
+                },
+                "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr": {
+                    "Aliena\u00e7\u00f5es": {},
+                    "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial": {},
+                    "Outros rendimentos e ganhos": {}
+                },
+                "Rendimentos e ganhos nos restantes activos financeiros": {
+                    "Aliena\u00e7\u00f5es": {},
+                    "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis": {},
+                    "Outros rendimentos e ganhos": {}
+                },
+                "Rendimentos suplementares": {
+                    "Aluguer de equipamento": {},
+                    "Desempenho de cargos sociais noutras empresas": {},
+                    "Estudos, projectos e assist\u00eancia tecnol\u00f3gica": {},
+                    "Outros rendimentos suplementares": {},
+                    "Royalties": {},
+                    "Servi\u00e7os sociais": {}
+                }
+            },
+            "Presta\u00e7\u00f5es de servi\u00e7os": {
+                "Descontos e abatimentos": {},
+                "Iva dos servi\u00e7os com imposto inclu\u00eddo": {},
+                "Servi\u00e7o a": {},
+                "Servi\u00e7o b": {},
+                "Servi\u00e7os secund\u00e1rios": {}
+            },
+            "Revers\u00f5es": {
+                "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es": {
+                    "Activos fixos tang\u00edveis": {},
+                    "Activos intang\u00edveis": {},
+                    "Propriedades de investimento": {}
+                },
+                "De perdas por imparidade": {
+                    "Em activos fixos tang\u00edveis": {},
+                    "Em activos intang\u00edveis": {},
+                    "Em activos n\u00e3o correntes detidos para venda": {},
+                    "Em d\u00edvidas a receber": {
+                        "Clientes": {},
+                        "Outros devedores": {}
+                    },
+                    "Em invent\u00e1rios": {},
+                    "Em investimentos em curso": {},
+                    "Em investimentos financeiros": {},
+                    "Em propriedades de investimento": {}
+                },
+                "De provis\u00f5es": {
+                    "Acidentes no trabalho e doen\u00e7as profissionais": {},
+                    "Contratos onerosos": {},
+                    "Garantias a clientes": {},
+                    "Impostos": {},
+                    "Mat\u00e9rias ambientais": {},
+                    "Outras provis\u00f5es": {},
+                    "Processos judiciais em curso": {},
+                    "Reestrutura\u00e7\u00e3o": {}
+                }
+            },
+            "Subs\u00eddios \u00e0 explora\u00e7\u00e3o": {
+                "Subs\u00eddios de outras entidades": {},
+                "Subs\u00eddios do estado e outros entes p\u00fablicos": {}
+            },
+            "Trabalhos para a pr\u00f3pria entidade": {
+                "Activos fixos tang\u00edveis": {},
+                "Activos intang\u00edveis": {},
+                "Activos por gastos diferidos": {},
+                "Propriedades de investimento": {}
+            },
+            "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o": {
+                "Activos biol\u00f3gicos": {},
+                "Produtos acabados e interm\u00e9dios": {},
+                "Produtos e trabalhos em curso": {},
+                "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
+            },
+            "Vendas": {
+                "Activos biol\u00f3gicos": {},
+                "Descontos e abatimentos em vendas": {},
+                "Devolu\u00e7\u00f5es de vendas": {},
+                "Iva das vendas com imposto inclu\u00eddo": {},
+                "Mercadoria": {},
+                "Produtos acabados e interm\u00e9dios": {},
+                "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {}
+            },
+            "root_type": ""
+        },
+        "Resultados": {
+            "Dividendos antecipados": {},
+            "Resultado l\u00edquido do per\u00edodo": {
+                "Impostos sobre o rendimento do per\u00edodo": {
+                    "Imposto diferido": {},
+                    "Imposto estimado para o per\u00edodo": {}
+                },
+                "Resultado antes de impostos": {},
+                "Resultado l\u00edquido": {}
+            },
+            "root_type": ""
+        }
+    }
+}

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

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

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

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

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

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

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

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

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

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

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

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

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

@@ -0,0 +1,817 @@
+{
+    "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": {
+                    "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/fr_chart_of_accounts.json

@@ -0,0 +1,99 @@
+{
+    "country_code": "fr", 
+    "name": "France - Chart of Accounts", 
+    "tree": {
+        "Frais": {
+            "601 achats stock\u00e9s, mat premi\u00e8res": {
+                "account_type": "Cost of Goods Sold"
+            }, 
+            "6031 variation des stock\u00e9s mat premi\u00e8res": {
+                "account_type": "Stock Adjustment"
+            }, 
+            "6081 frais accessoires d'achats mat premi\u00e8res": {
+                "account_type": "Expenses Included In Valuation"
+            }, 
+            "Dotations aux amortissements, d\u00e9pr\u00e9ciations": {
+                "account_type": "Depreciation"
+            }, 
+            "root_type": "Expense"
+        }, 
+        "le revenu": {
+            "701 ventes de produits finis": {}, 
+            "root_type": "Income"
+        }, 
+        "les atouts": {
+            "Amortissements des immobilisations corporelles ": {
+                "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {
+                    "account_type": "Accumulated Depreciation"
+                }, 
+                "Constructions (m\u00eame ventilation que celle du compte 213) ": {
+                    "account_type": "Accumulated Depreciation"
+                }, 
+                "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": {
+                    "account_type": "Accumulated Depreciation"
+                }, 
+                "account_type": "Accumulated Depreciation"
+            }, 
+            "Banques": {
+                "51201 Soci\u00e9t\u00e9 g\u00e9n\u00e9rale": {
+                    "account_type": "Bank"
+                }, 
+                "account_type": "Bank"
+            }, 
+            "Caisse": {
+                "5301 Caisse si\u00e8ge social": {
+                    "account_type": "Cash"
+                }, 
+                "account_type": "Cash"
+            }, 
+            "Clients et comptes rattach\u00e9s": {
+                "41119 Autres Clients": {
+                    "account_type": "Receivable"
+                }, 
+                "account_type": "Receivable"
+            }, 
+            "Immobilisations corporelles en cours": {
+                "Autres immobilisations corporelles": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Constructions": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Installations techniques mat\u00e9riel et outillage industriels ": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "account_type": "Fixed Asset"
+            }, 
+            "Stock": {
+                "account_type": "Stock", 
+                "is_group": 1
+            }, 
+            "root_type": "Asset"
+        }, 
+        "passifs": {
+            "Fournisseurs - Factures non parvenues ": {
+                "4081 Fournisseurs - Factures non parvenues ": {
+                    "account_type": "Stock Received But Not Billed"
+                }, 
+                "account_type": "Stock Received But Not Billed"
+            }, 
+            "Fournisseurs et comptes rattach\u00e9s": {
+                "4011 Fournisseurs - Achats de biens et prestations de services": {
+                    "account_type": "Payable"
+                }, 
+                "account_type": "Payable"
+            }, 
+            "root_type": "Liability", 
+            "\u00c9tat - Taxes sur le chiffre d'affaires": {
+                "TVA collect\u00e9e (Taux Normal)": {
+                    "account_type": "Tax"
+                }, 
+                "account_type": "Tax"
+            }
+        }, 
+        "\u00c9quit\u00e9": {
+            "is_group": 1, 
+            "root_type": "Equity"
+        }
+    }
+}

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

@@ -0,0 +1,351 @@
+{
+    "country_code": "gt", 
+    "name": "Guatemala - Cuentas", 
+    "tree": {
+        "02 - 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": {}
+            }, 
+            "root_type": "Liability"
+        }, 
+        "03 - Patrimonio": {
+            "Capital": {}, 
+            "Resultados del Ejercicio": {}, 
+            "Utilidades Retenidas": {}, 
+            "root_type": "Asset"
+        }, 
+        "04 - Ingresos": {
+            "Productos": {}, 
+            "Servicios": {}, 
+            "root_type": "Income"
+        }, 
+        "05 - 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"
+            }, 
+            "root_type": "Expense"
+        }, 
+        "06 - Gastos": {
+            "Alquileres": {}, 
+            "Depreciaciones": {
+                "account_type": "Depreciation"
+            }, 
+            "Gastos Diversos": {}, 
+            "Gastos de Personal": {}, 
+            "Honorarios Profesionales": {}, 
+            "Mantenimiento": {}, 
+            "Seguros": {}, 
+            "Servicios B\u00e1sicos": {}, 
+            "root_type": "Expense"
+        }, 
+        "07 - Otros Gastos y Productos Financieros": {
+            "Otros Gastos": {
+                "Otros Gastos y Productos Financieros 2": {
+                    "Intereses 1": {}, 
+                    "Otros Gastos Financieros 1": {}
+                }
+            }, 
+            "Otros Ingresos": {
+                "Otros Gastos y Productos Financieros 1": {
+                    "Intereses": {}, 
+                    "Otros Gastos Financieros": {}
+                }
+            }, 
+            "root_type": "Expense"
+        }, 
+        "1 - Activos": {
+            "1. Activo Corriente": {
+                "1.10 Activos Corrientes Adicionales": {
+                    "1.10.1 Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {}, 
+                    "1.10.2 Activos Diferidos o Restringidos": {
+                        "1.10.2.1 Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
+                            "account_type": "Chargeable", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Chargeable"
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.2 Inversion en Propiedades": {
+                    "1.2.1 Inversion Inmobiliaria Bajo Construccion": {
+                        "account_type": "Chargeable"
+                    }, 
+                    "1.2.2 Inversion Inmobiliaria Construida": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.3 Activos Intangibles": {
+                    "account_type": "Chargeable", 
+                    "is_group": 1
+                }, 
+                "1.4 Activos Financieros": {
+                    "1.4.1 Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.2 Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.3 Activos Financieros Derivados": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.4 Otros Activos Financieros": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.5 Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
+                        "account_type": "Round Off", 
+                        "is_group": 1
+                    }, 
+                    "1.4.6 Activos Financieros Clasificados por Designaci\u00f3n": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.5 Activos Biol\u00f3gicos": {
+                    "1.5.1 Activos Biol\u00f3gicos al Costo": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.5.2 Activos Biol\u00f3gicos a Valor Razonable": {
+                        "1.5.2.1 Animales": {
+                            "account_type": "Stock", 
+                            "is_group": 1
+                        }, 
+                        "1.5.2.2 Plantas": {
+                            "1.5.2.2.1 Division productiva 1er nivel EJEMPLO": {
+                                "1.5.2.2.1.1 Division Productiva 2do nivel EJEMPLO": {
+                                    "1.5.2.2.1.1.1 Division Productiva 3er Nivel EJEMPLO": {
+                                        "1.5.2.2.1.1.1.1 Divisi\u00f3n Productiva 4\u00ba Nivel EJEMPLO": {}, 
+                                        "account_type": "Stock"
+                                    }, 
+                                    "account_type": "Stock"
+                                }, 
+                                "account_type": "Stock"
+                            }, 
+                            "account_type": "Stock"
+                        }, 
+                        "account_type": "Stock"
+                    }, 
+                    "account_type": "Stock"
+                }, 
+                "1.6 Activos Devengables y Otros Activos": {
+                    "1.6.1 Pagos Anticipados y Otros Activos Circulantes": {
+                        "1.6.1.0 Seguro Pagado Anticipadamente": {
+                            "account_type": "Chargeable"
+                        }, 
+                        "account_type": "Chargeable"
+                    }, 
+                    "1.6.2 Cobrables Relacionados con Impuestos": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.3 Proveedores de Servicio": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.4 Contratos de Construccion": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.5 Costos de Montaje": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.6 Activos Adicionales y Otros": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.7 Inventario": {
+                    "1.7.1 Materia Prima": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.10 Inventarios Pignorados Como Garant\u00eda de Pasivo": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.11 Inventarios a Valor Razonable Menos Costos de Venta": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.2 Mercader\u00eda (Mercanc\u00edas)": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.3 Suministros de Producci\u00f3n y Consumibles": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.4 Repuestos": {
+                        "1.7.4.0 Respuestos en Transito": {
+                            "account_type": "Stock", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Stock"
+                    }, 
+                    "1.7.5 Combustibles": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.6 Trabajo en Progeso": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.7 Producto Terminado": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.8 Art\u00edculos de Inventario Adicionales": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.9 Otros Inventarios": {
+                        "1.7.9.1 Merma o Ajuste de Inventario": {
+                            "account_type": "Stock Adjustment", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Stock"
+                    }, 
+                    "account_type": "Stock"
+                }, 
+                "1.8 Cobrables": {
+                    "1.8.1 Ventas al Cr\u00e9dito": {
+                        "account_type": "Receivable", 
+                        "is_group": 1
+                    }, 
+                    "1.8.2 Activos bajo Contrato": {
+                        "account_type": "Receivable", 
+                        "is_group": 1
+                    }, 
+                    "1.8.3 Otras Cuentas por Cobrar": {
+                        "1.8.3.1 Cuentas por Cobrar a Otras Entidades no Afiliadas": {
+                            "1.8.3.1.1 Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
+                                "account_type": "Receivable"
+                            }, 
+                            "account_type": "Receivable"
+                        }, 
+                        "1.8.3.2 Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
+                            "1.8.3.2.1 Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
+                                "account_type": "Receivable"
+                            }, 
+                            "account_type": "Receivable"
+                        }, 
+                        "1.8.3.3 Cuentas por Cobrar a Empleados": {
+                            "1.8.3.3.1 Prestamo EJEMPLO": {
+                                "account_type": "Receivable"
+                            }, 
+                            "account_type": "Receivable"
+                        }, 
+                        "account_type": "Receivable"
+                    }, 
+                    "1.8.4 Ajustes": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Receivable"
+                }, 
+                "1.9 Caja y Equivalentes": {
+                    "1.9.1 Caja": {
+                        "account_type": "Cash", 
+                        "is_group": 1
+                    }, 
+                    "1.9.2 Equivalentes de Efectivo (Bancos)": {
+                        "1.9.2.1 Bancos Nacionales": {
+                            "1.9.2.1.1 Banco Industrial": {
+                                "account_type": "Bank", 
+                                "is_group": 1
+                            }, 
+                            "1.9.2.1.2 Banco Agromercantil de Guatemala": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.3 Banco Prom\u00e9rica": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.4 Banco de Am\u00e9rica Central": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.5 Banco G&T Continental": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.6 Banco Internacional": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.7 Banco de Desarrollo Rural": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.8 Banco de los Trabajadores": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.9 Vivibanco": {
+                                "account_type": "Bank"
+                            }, 
+                            "account_type": "Bank"
+                        }, 
+                        "1.9.2.2 Bancos Internacionales": {
+                            "1.9.2.2.1 HSBC": {
+                                "account_type": "Bank"
+                            }, 
+                            "account_type": "Bank"
+                        }, 
+                        "1.9.2.3 Cadena de Bloques (Blockchain)": {
+                            "1.9.2.3.1 Billetera Bitcoin 1234567890abcdefg": {
+                                "account_type": "Cash"
+                            }, 
+                            "account_type": "Cash"
+                        }, 
+                        "account_type": "Bank"
+                    }, 
+                    "1.9.3 Inversiones a Corto Plazo": {
+                        "account_type": "Bank", 
+                        "is_group": 1
+                    }, 
+                    "1.9.4 Otros Equivalentes de Caja y Bancos": {
+                        "account_type": "Cash", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Bank"
+                }, 
+                "Impuestos por Cobrar": {
+                    "Retenciones de IVA recibidas": {}
+                }
+            }, 
+            "No Corriente": {
+                "Activos Fijos": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Cargos Diferidos": {}
+            }, 
+            "root_type": "Asset"
+        }
+    }
+}

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

@@ -0,0 +1,369 @@
+{
+    "country_code": "id", 
+    "name": "Indonesia - Chart of Accounts", 
+    "tree": {
+        "1000.0000 Aktiva": {
+            "1100.0000 Aktiva Lancar": {
+                "1110.0000 Kas": {
+                    "1111.000 Kas Rupiah": {
+                        "1111.0010 Kas Kecil": {
+                            "account_type": "Cash"
+                        }, 
+                        "1111.0020 Kas Besar": {
+                            "account_type": "Cash"
+                        }, 
+                        "account_type": "Cash"
+                    }, 
+                    "1112.000 Kas Mata Uang Lain": {
+                        "1112.0010 Kas USD": {
+                            "account_type": "Cash"
+                        }
+                    }
+                }, 
+                "1120.000 Bank ": {
+                    "1121.000 Bank Rupiah": {
+                        "1121.0010 Bank 1": {
+                            "account_type": "Bank"
+                        }, 
+                        "1121.0020 Bank 2": {
+                            "account_type": "Bank"
+                        }
+                    }, 
+                    "1122.000 Bank Other Currency": {
+                        "1122.0010 Bank 1": {
+                            "account_type": "Bank"
+                        }, 
+                        "1122.0020 Bank 2": {
+                            "account_type": "Bank"
+                        }
+                    }, 
+                    "account_type": "Bank"
+                }, 
+                "1130.000 Piutang": {
+                    "1131.000 Piutang Dagang": {
+                        "1131.0010 Piutang Dagang": {
+                            "account_type": "Receivable"
+                        }
+                    }, 
+                    "1132.000 Piutang Lain lain": {
+                        "1132.001 Piutang Lain-lain 1": {
+                            "account_type": "Receivable"
+                        }
+                    }
+                }, 
+                "1140.000 Persediaan Barang": {
+                    "1141.000 Persediaan Barang": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1142.000 Uang Muka Pembelian": {
+                        "1142.001 Uang Muka Pembelian": {
+                            "account_type": "Bank"
+                        }
+                    }
+                }, 
+                "1150.000 Biaya di Bayar di Muka": {
+                    "1151.000 Biaya di Bayar di Muka": {
+                        "1151.001 Biaya di Bayar di Muka": {
+                            "1151.00111 Biaya d Bayar di Muka": {}
+                        }
+                    }
+                }, 
+                "1160.000 Pendapatan Yang Akan di Terima": {
+                    "1161.000 Pendapatan Yang di Terima": {
+                        "1161.001 Pendapatan Yang Akan di Terima": {}
+                    }
+                }, 
+                "1170.000 Akun sementara": {
+                    "1171.000 Pembukaan sementara": {
+                        "account_type": "Temporary"
+                    }
+                }
+            }, 
+            "1200.000 Aktiva Tetap": {
+                "1210.000 Aktiva": {
+                    "1211.000 Aktiva": {
+                        "1211.001 Aktiva": {
+                            "account_type": "Fixed Asset"
+                        }
+                    }, 
+                    "1212.000 Akumulasi Penyusutan Aktiva": {
+                        "1212.001 Akumulasi Penyusutan Aktiva": {
+                            "account_type": "Accumulated Depreciation"
+                        }
+                    }
+                }, 
+                "1230.000 Investasi": {
+                    "1231.000 Investasi": {
+                        "1231.001 Investai Saham": {
+                            "1231.0011 Investasi Saham": {}
+                        }, 
+                        "1231.002 Investasi Perumahan": {
+                            "1231.0021 Investasi Perumahan": {}
+                        }, 
+                        "1231.003 Deposito": {
+                            "is_group": 1
+                        }
+                    }
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "2000.000 Passiva": {
+            "2100.000 Pasiva Lancar": {
+                "2110.000 Hutang Dagang": {
+                    "2111.000 Hutang Dagang Rupiah": {
+                        "2111.001 Hutang Dagang Dalam Negeri": {
+                            "account_type": "Payable"
+                        }, 
+                        "2111.002 Hutang Dagang Luar Negeri": {
+                            "account_type": "Payable"
+                        }, 
+                        "2111.003 Hutang Dagang Biaya Kirim Dalam Negeri": {
+                            "account_type": "Payable"
+                        }, 
+                        "2111.004 HUtang Dagang Biaya Kirim Luar Negeri": {
+                            "account_type": "Payable"
+                        }
+                    }, 
+                    "2112.000 Hutang Dagang Other Currency": {
+                        "2112.001 Hutang Dagang Luar Negeri (USD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.002 Hutang Dagang Luar Negeri (SGD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.003 Hutang Dagang Biaya Kirim Luar Negeri (USD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.004 Hutang Dagang Biaya Kirim Luar Negeri (SGD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.005 Hutang Dagang Biaya Kirim Dalam Negeri": {
+                            "account_type": "Payable"
+                        }
+                    }, 
+                    "2115.000 Stock Diterima Tapi Tidak Ditagih": {
+                        "account_type": "Stock Received But Not Billed"
+                    }
+                }, 
+                "2120.000 Pendapatan di Terima di Muka": {
+                    "2121.000 Pendapatan di Terima di Muka": {
+                        "2121.001 Dp Penjualan": {
+                            "account_type": "Bank"
+                        }
+                    }
+                }, 
+                "2130.000 Biaya Yang Akan di Bayar": {
+                    "2131.000 Biaya Yang Akan di Bayar": {
+                        "2131.001 Biaya Yang Akan di Bayar": {}
+                    }, 
+                    "2132.000 Biaya Yang Akan di Bayar - Freight": {
+                        "2132.001 Biaya Yang Akan di Bayar - Freight": {
+                            "account_type": "Expenses Included In Valuation"
+                        }
+                    }
+                }, 
+                "2140.000 Hutang Pajak": {
+                    "2141.000 Hutang Pajak": {
+                        "account_type": "Payable"
+                    }
+                }
+            }, 
+            "2200.000 Passiva Tetap": {
+                "2210.000 Hutang Pada Pihak ke 3": {
+                    "2211.000 Pinjaman Pihak ke 3 Rutin": {
+                        "2211.001 Hutang": {}
+                    }, 
+                    "2212.000 Pinjaman Pihak ke 3 Tidak Rutin": {
+                        "2212.001 Hutang": {}
+                    }, 
+                    "2213.000 Hutang Bunga Pinjaman Pihak Ke 3 Tidak Rutin": {
+                        "2213.001 Hutang Bunga": {}
+                    }
+                }, 
+                "2220.000 Hutang Pada Bank": {
+                    "2221.000 Hutang Bank": {
+                        "2221.001 Hutang": {}
+                    }
+                }, 
+                "2230.000 Hutang Leasing Kendaraan": {
+                    "2231.000 Hutang Leasing Kendaraan": {
+                        "2231.001 Hutang Leasing Kendaraan": {}
+                    }
+                }, 
+                "2240.000 Hutang Lain Lain": {
+                    "2241.000 Hutang Lain Lain": {
+                        "2241.001 Hutang": {}
+                    }
+                }
+            }, 
+            "root_type": "Liability"
+        }, 
+        "3000.000 Modal": {
+            "3100.000 Modal": {
+                "3110.000 Modal di Setor": {}, 
+                "3120.000 Prive P.Saham": {}, 
+                "3130.000 Saldo pembukaan Equity": {}
+            }, 
+            "3200.000 Laba": {
+                "3210.000 Laba di Tahan": {}, 
+                "3220.000 Laba Tahun Berjalan": {}, 
+                "3230.000 Laba Periode Berjalan": {}
+            }, 
+            "root_type": "Equity"
+        }, 
+        "4000.000 Penjualan": {
+            "4100.000 Penjualan Barang Dagangan": {
+                "4110.000 Penjualan": {}, 
+                "4120.000 Retur Penjualan": {}, 
+                "4130.000 Potongan Penjualan": {}
+            }, 
+            "4200.000 Harga Pokok Pembelian": {
+                "4210.000 HPP Pembelian": {
+                    "account_type": "Cost of Goods Sold"
+                }
+            }, 
+            "4300.000 Pendapatan Service/Jasa": {
+                "4310.000 Pendapatan Service": {}
+            }, 
+            "4400.000 Pendapatan Lain lain": {
+                "4410.000 Pendapatan Bunga Bank": {}, 
+                "4420.000 Pendapatan Bunga Dari Pihak Ke 3": {}, 
+                "4430.000 Pendapatan Keuntungan Penjualan Aktiva": {}, 
+                "4440.000 Pendapatan Komisi": {}, 
+                "4450.000 Pendapatan Sewa Gudang": {}, 
+                "4460.000 Pendapatan Sewa Lain lain": {}, 
+                "4470.000 Pendapatan Penjualan Barang BS": {}, 
+                "4480.000 Pendapatan Lain lain": {}
+            }, 
+            "root_type": "Income"
+        }, 
+        "5000.000 Beban": {
+            "5100.000 Beban Langsung": {
+                "5110.000 Beban Penjualan": {
+                    "5110.001 Biaya BBM": {}, 
+                    "5110.002 Biaya Tol": {}, 
+                    "5110.003 Biaya Parkir": {}, 
+                    "5110.004 Biaya Upah Angkat/Turun Barang": {}, 
+                    "5110.005 Biaya Kuli": {}, 
+                    "5110.006 Biaya Perjalanan Dinas": {}, 
+                    "5110.007 Biaya Barang Rusak": {}, 
+                    "5110.008 Biaya Perbaikan Kendaraan Operasional": {}, 
+                    "5110.009 Biaya Asuransi Kendaraan Operasional": {}, 
+                    "5110.010 Biaya Leasing Kendaraan Operasional": {}, 
+                    "5110.011 Biaya Kebutuhan Penjualan": {}, 
+                    "5110.012 Biaya Sample": {}, 
+                    "5110.013 Biaya Bonus, Hadiah, dan Sampel": {}, 
+                    "5110.014 Biaya Entertainment dan Pergaulan": {}, 
+                    "5110.015 Biaya Sewa Gudang": {}, 
+                    "5110.016 Biaya Sewa Peralatan Gudang": {}, 
+                    "5110.017 Biaya Piutang Tak Tertagih": {}, 
+                    "5110.018 Potongan Supplier": {}, 
+                    "5110.019 Biaya Penjualan Lain Lain": {}, 
+                    "5110.020 Penyesuaian Stock": {
+                        "account_type": "Stock Adjustment"
+                    }, 
+                    "5110.021 Biaya Susut Barang": {}
+                }, 
+                "5120.000 Biaya Gaji & Kesejahteraan Pegawai": {
+                    "5120.001 Biaya Gaji Staff & Karyawan Tetap": {}, 
+                    "5120.002 Biaya Gaji Karyawan Harian": {}, 
+                    "5120.003 Biaya Pengobatan": {}, 
+                    "5120.004 Biaya Asuransi Kesehatan Pegawai": {}, 
+                    "5120.005 Biaya THR, Bonus, dan Komisi": {}, 
+                    "5120.006 Biaya Konsumsi": {}, 
+                    "5120.007 Biaya Gaji & Kesejahteraan Lainnya": {}
+                }, 
+                "5130.000 Biaya Kantor & Gudang": {
+                    "5130.001 Biaya PLN Gudang & Kantor": {}, 
+                    "5130.002 Biaya PAM Gudang & Kantor": {}, 
+                    "5130.003 Biaya TLP Gudang & Kantor": {}, 
+                    "5130.004 Biaya Fotocopy, Photo, Print Out": {}, 
+                    "5130.005 Biaya Alat Tulis Kantor": {}, 
+                    "5130.006 Biaya Stamp Duty & Pos": {}, 
+                    "5130.007 Biaya Servis Peralatan Gudang": {}, 
+                    "5130.008 Biaya Pemeliharaan Bgn Gudang": {}, 
+                    "5130.009 Biaya Humas & Pergaulan": {}, 
+                    "5130.010 Biaya Perlengkapan Gudang": {}, 
+                    "5130.011 Iuran Bulanan": {}, 
+                    "5130.012 Biaya Serba Serbi": {}, 
+                    "5130.013 Biaya Sewa Kantor": {}, 
+                    "5130.014 Biaya Asuransi Bangunan": {}, 
+                    "5130.015 Biaya Sumbangan": {}, 
+                    "5130.016 Biaya Perizinan Usaha dan Bangunan": {}, 
+                    "5130.017 Biaya Perizinan Kendaraan Operasional": {}, 
+                    "5130.018 Biaya KTR & GDG Lain Lain": {}
+                }
+            }, 
+            "5200.000 Beban Tidak Langsung": {
+                "5210.000 Biaya Gaji & Kesejahteraan Pegawai Indirect": {
+                    "5210.001 Biaya Gaji Staff": {}, 
+                    "5210.002 Biaya THR dan Bonus Staff": {}, 
+                    "5210.003 Biaya Pengobatan & Kesehatan": {}, 
+                    "5210.004 Biaya Konsumsi": {}, 
+                    "5210.005 Biaya Gaji Lain Lain": {}
+                }, 
+                "5220.000 Biaya Operational Indirect": {
+                    "5220.001 Biaya BBM": {}, 
+                    "5220.002 Biaya Tol & Parkir": {}, 
+                    "5220.003 Biaya TLP & HP": {}, 
+                    "5220.004 Biaya Perjalanan Dinas": {}, 
+                    "5220.005 Biaya Perbaikan Kendaraan Dinas": {}, 
+                    "5220.006 Biaya Asuransi Kendaraan Dinas": {}, 
+                    "5220.007 Biaya Leasing Kendaraan Dinas": {}, 
+                    "5220.008 Biaya Entertainment dan Pergaulan": {}, 
+                    "5220.009 Biaya Hadiah dan Bonus": {}
+                }, 
+                "5230.000 Biaya Kantor Indirect": {
+                    "5230.001 Biaya PLN Kantor": {}, 
+                    "5230.002 Biaya PAM Kantor": {}, 
+                    "5230.003 Biaya TLP Kantor": {}, 
+                    "5230.004 Biaya Sewa Kantor": {}, 
+                    "5230.005 Biaya Asuransi Bangunan": {}, 
+                    "5230.006 Biaya Alat Tulis Kantor": {}, 
+                    "5230.007 Biaya Fotocopy, Photo, Print Out": {}, 
+                    "5230.008 Biaya Kirim Dokumen": {}, 
+                    "5230.009 Biaya Perlengkapan & Peralatan Kantor": {}, 
+                    "5230.010 Service Peralatan Kantor": {}, 
+                    "5230.011 Biaya Pemeliharaan Bangunan Kantor": {}, 
+                    "5230.012 Biaya Iuran Bulanan": {}, 
+                    "5230.013 Biaya Sumbangan": {}, 
+                    "5230.014 Biaya Perizinan Bangunan": {}, 
+                    "5230.015 Biaya Perizinan Kendaraan Dinas": {}, 
+                    "5230.016 Biaya KTR Lain Lain": {}, 
+                    "5230.017 Biaya Stamp Duty & Pos": {}
+                }
+            }, 
+            "5300.000 Biaya Penyusutan": {
+                "5310.000 Biaya Penyusutan": {
+                    "5310.001 By Peny Aktiva ": {
+                        "account_type": "Depreciation"
+                    }
+                }
+            }, 
+            "5400.000 Biaya Amortisasi": {
+                "5410.000 Biaya Amortisasi": {}
+            }, 
+            "5500.000 Beban Lain lain": {
+                "5510.000 Beban Lain lain": {
+                    "5510.001 Beban Adm Bank": {}, 
+                    "5510.002 Beban Provisi Pinjaman Bank": {}, 
+                    "5510.003 Beban Notaris Dan ADM Kredit Bank": {}, 
+                    "5510.004 Beban Bunga Kredit Rekening Koran Bank": {}, 
+                    "5510.005 Beban Bunga Pinjaman Pada Pihak Ke 3": {}, 
+                    "5510.006 Beban Pajak Bumi & Bangunan": {}, 
+                    "5510.007 Beban Pajak Penghasilan ": {}, 
+                    "5510.008 Beban Pajak PPN": {}, 
+                    "5510.009 Selisih Pembayaran Customer": {
+                        "account_type": "Round Off"
+                    }, 
+                    "5510.010 Selisih Kurs": {
+                        "account_type": "Round Off"
+                    }
+                }
+            }, 
+            "root_type": "Expense"
+        }
+    }
+}

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

@@ -0,0 +1,160 @@
+{
+    "country_code": "in",
+    "name": "India - Chart of Accounts",
+    "tree": {
+	    "Application of Funds (Assets)": {
+	        "Current Assets": {
+	            "Accounts Receivable": {
+	                "Debtors": {
+	                    "account_type": "Receivable"
+	                }
+	            },
+	            "Bank Accounts": {
+	                "account_type": "Bank",
+					"is_group": 1
+	            },
+	            "Cash In Hand": {
+	                "Cash": {
+	                    "account_type": "Cash"
+	                },
+	                "account_type": "Cash"
+	            },
+	            "Loans and Advances (Assets)": {
+	            	"is_group": 1
+	            },
+	            "Securities and Deposits": {
+	                "Earnest Money": {}
+	            },
+	            "Stock Assets": {
+	                "account_type": "Stock",
+					"is_group": 1
+	            },
+	            "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": {
+					"account_type": "Tax",
+					"is_group": 1
+				},
+				"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/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 +1,310 @@
+{
+    "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": {
+					"is_group": 1,
+                    "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 +1,413 @@
+{
+	"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": {
+					"account_type": "Stock",
+					"is_group": 1
+				},
+				"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

@@ -0,0 +1,175 @@
+# 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"
+	                }
+	            },
+	            _("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"
+	            },
+	            _("Electronic Equipments"): {
+	                "account_type": "Fixed Asset"
+	            },
+	            _("Furnitures and Fixtures"): {
+	                "account_type": "Fixed Asset"
+	            },
+	            _("Office Equipments"): {
+	                "account_type": "Fixed Asset"
+	            },
+	            _("Plants and Machineries"): {
+	                "account_type": "Fixed Asset"
+	            },
+				_("Buildings"): {
+					"account_type": "Fixed Asset"
+				},
+				_("Softwares"): {
+					"account_type": "Fixed Asset"
+				},
+	            _("Accumulated Depreciation"): {
+	            	"account_type": "Accumulated Depreciation"
+	            }
+	        },
+	        _("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"): {
+	                "account_type": "Chargeable"
+	            },
+	            _("Miscellaneous Expenses"): {
+	                "account_type": "Chargeable"
+	            },
+	            _("Office Maintenance Expenses"): {},
+	            _("Office Rent"): {},
+	            _("Postal Expenses"): {},
+	            _("Print and Stationery"): {},
+	            _("Round Off"): {
+	                "account_type": "Round Off"
+	            },
+	            _("Salary"): {},
+	            _("Sales Expenses"): {},
+	            _("Telephone Expenses"): {},
+	            _("Travel Expenses"): {},
+	            _("Utility Expenses"): {},
+				_("Write Off"): {},
+				_("Exchange Gain/Loss"): {},
+				_("Gain/Loss on Asset Disposal"): {}
+	        },
+			"root_type": "Expense"
+	    },
+	    _("Income"): {
+	        _("Direct Income"): {
+	            _("Sales"): {},
+	            _("Service"): {}
+	        },
+	        _("Indirect Income"): {
+				"is_group": 1
+	        },
+	        "root_type": "Income"
+	    },
+	    _("Source of Funds (Liabilities)"): {
+	        _("Current Liabilities"): {
+			    _("Accounts Payable"): {
+			        _("Creditors"): {
+			            "account_type": "Payable"
+			        },
+			        _("Payroll Payable"): {},
+			    },
+			    _("Stock Liabilities"): {
+				    _("Stock Received But Not Billed"): {
+				        "account_type": "Stock Received But Not Billed"
+				    },
+			    },
+				_("Duties and Taxes"): {
+					"account_type": "Tax",
+					"is_group": 1
+				},
+				_("Loans (Liabilities)"): {
+					_("Secured Loans"): {},
+					_("Unsecured Loans"): {},
+					_("Bank Overdraft Account"): {},
+				},
+	        },
+			"root_type": "Liability"
+	    },
+		_("Equity"): {
+	        _("Capital Stock"): {
+	            "account_type": "Equity"
+	        },
+	        _("Dividends Paid"): {
+	            "account_type": "Equity"
+	        },
+	        _("Opening Balance Equity"): {
+	            "account_type": "Equity"
+	        },
+	        _("Retained Earnings"): {
+	            "account_type": "Equity"
+	        },
+			"root_type": "Equity"
+		}
+	}

erpnext/accounts/doctype/account/test_account.py

@@ -1,4 +1,4 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
 from __future__ import unicode_literals
@@ -6,33 +6,49 @@ import frappe
 
 def _make_test_records(verbose):
 	from frappe.test_runner import make_test_objects
-		
-	accounts = [
-		# [account_name, parent_account, group_or_ledger]
-		["_Test Account Bank Account", "Bank Accounts", "Ledger", "Bank"],
-		
-		["_Test Account Stock Expenses", "Direct Expenses", "Group", None],
-		["_Test Account Shipping Charges", "_Test Account Stock Expenses", "Ledger", "Chargeable"],
-		["_Test Account Customs Duty", "_Test Account Stock Expenses", "Ledger", "Tax"],
-		["_Test Account Insurance Charges", "_Test Account Stock Expenses", "Ledger", "Chargeable"],
-		
-		
-		["_Test Account Tax Assets", "Current Assets", "Group", None],
-		["_Test Account VAT", "_Test Account Tax Assets", "Ledger", "Tax"],
-		["_Test Account Service Tax", "_Test Account Tax Assets", "Ledger", "Tax"],
-		
-		["_Test Account Reserves and Surplus", "Current Liabilities", "Ledger", None],
 
-		["_Test Account Cost for Goods Sold", "Expenses", "Ledger", None],
-		["_Test Account Excise Duty", "_Test Account Tax Assets", "Ledger", "Tax"],
-		["_Test Account Education Cess", "_Test Account Tax Assets", "Ledger", "Tax"],
-		["_Test Account S&H Education Cess", "_Test Account Tax Assets", "Ledger", "Tax"],
-		["_Test Account CST", "Direct Expenses", "Ledger", "Tax"],
-		["_Test Account Discount", "Direct Expenses", "Ledger", None],
-		
+	accounts = [
+		# [account_name, parent_account, is_group]
+		["_Test Bank", "Bank Accounts", 0, "Bank", None],
+		["_Test Bank USD", "Bank Accounts", 0, "Bank", "USD"],
+		["_Test Bank EUR", "Bank Accounts", 0, "Bank", "EUR"],
+		["_Test Cash", "Cash In Hand", 0, "Cash", None],
+
+		["_Test Account Stock Expenses", "Direct Expenses", 1, None, None],
+		["_Test Account Shipping Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
+		["_Test Account Customs Duty", "_Test Account Stock Expenses", 0, "Tax", None],
+		["_Test Account Insurance Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
+		["_Test Account Stock Adjustment", "_Test Account Stock Expenses", 0, "Stock Adjustment", None],
+
+		["_Test Account Tax Assets", "Current Assets", 1, None, None],
+		["_Test Account VAT", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account Service Tax", "_Test Account Tax Assets", 0, "Tax", None],
+
+		["_Test Account Reserves and Surplus", "Current Liabilities", 0, None, None],
+
+		["_Test Account Cost for Goods Sold", "Expenses", 0, None, None],
+		["_Test Account Excise Duty", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account S&H Education Cess", "_Test Account Tax Assets", 0, "Tax", None],
+		["_Test Account CST", "Direct Expenses", 0, "Tax", None],
+		["_Test Account Discount", "Direct Expenses", 0, None, None],
+		["_Test Write Off", "Indirect Expenses", 0, None, None],
+		["_Test Exchange Gain/Loss", "Indirect Expenses", 0, None, None],
+
 		# related to Account Inventory Integration
-		["_Test Account Stock In Hand", "Current Assets", "Ledger", None],
-		["_Test Account Fixed Assets", "Current Assets", "Ledger", None],
+		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
+		
+		# fixed asset depreciation
+		["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
+		["_Test Accumulated Depreciations", "Current Assets", 0, 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],
+		["_Test Payable", "Current Liabilities", 0, "Payable", None],
+		["_Test Receivable USD", "Current Assets", 0, "Receivable", "USD"],
+		["_Test Payable USD", "Current Liabilities", 0, "Payable", "USD"]
 	]
 
 	for company, abbr in [["_Test Company", "_TC"], ["_Test Company 1", "_TC1"]]:
@@ -41,8 +57,9 @@ def _make_test_records(verbose):
 				"account_name": account_name,
 				"parent_account": parent_account + " - " + abbr,
 				"company": company,
-				"group_or_ledger": group_or_ledger,
-				"account_type": account_type
-			} for account_name, parent_account, group_or_ledger, account_type in accounts])
-	
-	return test_objects
+				"is_group": is_group,
+				"account_type": account_type,
+				"account_currency": currency
+			} for account_name, parent_account, is_group, account_type, currency in accounts])
+
+	return test_objects

erpnext/accounts/doctype/account/test_records.json

@@ -0,0 +1,6 @@
+[
+	{
+		"doctype": "Account",
+		"name": "_Test Account 1"
+	}
+]

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

@@ -1,66 +1,271 @@
 {
- "creation": "2013-06-24 15:49:57.000000", 
+ "allow_copy": 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_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, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
    "label": "Make Accounting Entry For Every Stock Movement", 
-   "permlevel": 0
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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, 
    "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_list_view": 1, 
    "label": "Accounts Frozen Upto", 
-   "permlevel": 0
-  }, 
-  {
-   "description": "Users with this role are allowed to create / modify accounting entry before frozen date", 
-   "fieldname": "bde_auth_role", 
-   "fieldtype": "Link", 
-   "label": "Allowed Role to Edit Entries Before Frozen Date", 
-   "options": "Role", 
-   "permlevel": 0
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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, 
    "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", 
-   "label": "Frozen Accounts Modifier", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Role Allowed to Set Frozen Accounts & Edit Frozen Entries", 
+   "length": 0, 
+   "no_copy": 0, 
    "options": "Role", 
-   "permlevel": 0
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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": "column_break_4", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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, 
    "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_list_view": 1, 
    "label": "Credit Controller", 
+   "length": 0, 
+   "no_copy": 0, 
    "options": "Role", 
-   "permlevel": 0
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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": "check_supplier_invoice_uniqueness", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 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, 
+   "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": "make_payment_via_journal_entry", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Make Payment via Journal Entry", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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, 
+   "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_list_view": 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, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }
  ], 
- "icon": "icon-cog", 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "icon": "fa fa-cog", 
  "idx": 1, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 0, 
  "issingle": 1, 
- "modified": "2013-12-20 19:22:52.000000", 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2016-10-20 16:12:38.595075", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Accounts Settings", 
  "owner": "Administrator", 
  "permissions": [
   {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
    "create": 1, 
+   "delete": 0, 
    "email": 1, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
+   "report": 0, 
    "role": "Accounts Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
    "write": 1
   }
- ]
+ ], 
+ "quick_entry": 1, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_order": "ASC", 
+ "track_seen": 0
 }

erpnext/accounts/doctype/accounts_settings/accounts_settings.py

@@ -1,4 +1,4 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
 # For license information, please see license.txt
@@ -16,7 +16,9 @@ class AccountsSettings(Document):
 		if cint(self.auto_accounting_for_stock):
 			# set default perpetual account in company
 			for company in frappe.db.sql("select name from tabCompany"):
-				frappe.get_doc("Company", company[0]).save()
+				company = frappe.get_doc("Company", company[0])
+				company.flags.ignore_permissions = True
+				company.save()
 
 			# Create account head for warehouses
 			warehouse_list = frappe.db.sql("select name, company from tabWarehouse", as_dict=1)
@@ -25,4 +27,5 @@ class AccountsSettings(Document):
 				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()

erpnext/accounts/doctype/asset/asset.js

@@ -0,0 +1,310 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.provide("erpnext.asset");
+
+frappe.ui.form.on('Asset', {
+	onload: function(frm) {
+		frm.set_query("item_code", function() {
+			return {
+				"filters": {
+					"disabled": 0,
+					"is_fixed_asset": 1,
+					"is_stock_item": 0
+				}
+			};
+		});
+		
+		frm.set_query("warehouse", function() {
+			return {
+				"filters": {
+					"company": frm.doc.company,
+					"is_group": 0
+				}
+			};
+		});
+	},
+	
+	refresh: function(frm) {
+		frappe.ui.form.trigger("Asset", "is_existing_asset");
+		frm.toggle_display("next_depreciation_date", frm.doc.docstatus < 1);
+		frm.events.make_schedules_editable(frm);
+				
+		if (frm.doc.docstatus==1) {
+			if (frm.doc.status=='Submitted' && !frm.doc.is_existing_asset && !frm.doc.purchase_invoice) {
+				frm.add_custom_button("Make Purchase Invoice", function() {
+					erpnext.asset.make_purchase_invoice(frm);
+				});
+			}
+			if (in_list(["Submitted", "Partially Depreciated", "Fully Depreciated"], frm.doc.status)) {
+				frm.add_custom_button("Transfer Asset", function() {
+					erpnext.asset.transfer_asset(frm);
+				});
+				
+				frm.add_custom_button("Scrap Asset", function() {
+					erpnext.asset.scrap_asset(frm);
+				});
+				
+				frm.add_custom_button("Sale Asset", function() {
+					erpnext.asset.make_sales_invoice(frm);
+				});
+				
+			} else if (frm.doc.status=='Scrapped') {
+				frm.add_custom_button("Restore Asset", function() {
+					erpnext.asset.restore_asset(frm);
+				});
+			}
+			
+			frm.trigger("show_graph");
+		}
+	},
+	
+	show_graph: function(frm) {		
+		var x_intervals = ["x", frm.doc.purchase_date];
+		var asset_values = ["Asset Value", frm.doc.gross_purchase_amount];
+		var last_depreciation_date = frm.doc.purchase_date;
+		
+		if(frm.doc.opening_accumulated_depreciation) {
+			last_depreciation_date = frappe.datetime.add_months(frm.doc.next_depreciation_date, 
+				-1*frm.doc.frequency_of_depreciation);
+			
+			x_intervals.push(last_depreciation_date);
+			asset_values.push(flt(frm.doc.gross_purchase_amount) - 
+				flt(frm.doc.opening_accumulated_depreciation));
+		}
+		
+		$.each(frm.doc.schedules || [], function(i, v) {
+			x_intervals.push(v.schedule_date);
+			asset_value = flt(frm.doc.gross_purchase_amount) - flt(v.accumulated_depreciation_amount);
+			if(v.journal_entry) {				
+				last_depreciation_date = v.schedule_date;
+				asset_values.push(asset_value)
+			} else {
+				if (in_list(["Scrapped", "Sold"], frm.doc.status)) {
+	 				asset_values.push(null)
+				} else {
+					asset_values.push(asset_value)
+				}
+			}
+		})
+		
+		if(in_list(["Scrapped", "Sold"], frm.doc.status)) {
+			x_intervals.push(frm.doc.disposal_date);
+			asset_values.push(0);
+			last_depreciation_date = frm.doc.disposal_date;
+		}
+		
+		frm.dashboard.setup_chart({
+			data: {
+				x: 'x',
+				columns: [x_intervals, asset_values],
+				regions: {
+					'Asset Value': [{'start': last_depreciation_date, 'style':'dashed'}]
+				}
+			},
+			legend: {
+				show: false
+			},
+			axis: {
+				x: {
+					type: 'timeseries',
+					tick: {
+						format: "%d-%m-%Y"
+					}
+				},
+				y: {
+					min: 0,
+					padding: {bottom: 10}
+				}
+			}
+		});		
+	},
+	
+	item_code: function(frm) {
+		if(frm.doc.item_code) {
+			frappe.call({
+				method: "erpnext.accounts.doctype.asset.asset.get_item_details",
+				args: {
+					item_code: frm.doc.item_code
+				},
+				callback: function(r, rt) {
+					if(r.message) {
+						$.each(r.message, function(field, value) {
+							frm.set_value(field, value);
+						})
+					}
+				}
+			})
+		}
+	},
+	
+	is_existing_asset: function(frm) {
+		frm.toggle_enable("supplier", frm.doc.is_existing_asset);
+		frm.toggle_reqd("next_depreciation_date", !frm.doc.is_existing_asset);
+	},
+	
+	opening_accumulated_depreciation: function(frm) {
+		erpnext.asset.set_accululated_depreciation(frm);
+	},
+	
+	depreciation_method: function(frm) {
+		frm.events.make_schedules_editable(frm);
+	},
+	
+	make_schedules_editable: function(frm) {
+		var is_editable = frm.doc.depreciation_method==="Manual" ? true : false;
+		frm.toggle_enable("schedules", is_editable);
+		frm.fields_dict["schedules"].grid.toggle_enable("schedule_date", is_editable);
+		frm.fields_dict["schedules"].grid.toggle_enable("depreciation_amount", is_editable);
+	}
+	
+});
+
+frappe.ui.form.on('Depreciation Schedule', {
+	make_depreciation_entry: function(frm, cdt, cdn) {
+		var row = locals[cdt][cdn];
+		if (!row.journal_entry) {
+			frappe.call({
+				method: "erpnext.accounts.doctype.asset.depreciation.make_depreciation_entry",
+				args: {
+					"asset_name": frm.doc.name,
+					"date": row.schedule_date
+				},
+				callback: function(r) {
+					frappe.model.sync(r.message);
+					frm.refresh();
+				}
+			})
+		}
+	},
+	
+	depreciation_amount: function(frm, cdt, cdn) {
+		erpnext.asset.set_accululated_depreciation(frm);
+	}
+
+})
+
+erpnext.asset.set_accululated_depreciation = function(frm) {
+	if(frm.doc.depreciation_method != "Manual") return;
+	
+	accumulated_depreciation = flt(frm.doc.opening_accumulated_depreciation);
+	$.each(frm.doc.schedules || [], function(i, row) {
+		accumulated_depreciation  += flt(row.depreciation_amount);
+		frappe.model.set_value(row.doctype, row.name, 
+			"accumulated_depreciation_amount", accumulated_depreciation);
+	})
+}
+
+erpnext.asset.make_purchase_invoice = function(frm) {
+	frappe.call({
+		args: {
+			"asset": frm.doc.name,
+			"item_code": frm.doc.item_code,
+			"gross_purchase_amount": frm.doc.gross_purchase_amount,
+			"company": frm.doc.company,
+			"posting_date": frm.doc.purchase_date
+		},
+		method: "erpnext.accounts.doctype.asset.asset.make_purchase_invoice",
+		callback: function(r) {
+			var doclist = frappe.model.sync(r.message);
+			frappe.set_route("Form", doclist[0].doctype, doclist[0].name);
+		}
+	})
+}
+
+erpnext.asset.make_sales_invoice = function(frm) {
+	frappe.call({
+		args: {
+			"asset": frm.doc.name,
+			"item_code": frm.doc.item_code,
+			"company": frm.doc.company
+		},
+		method: "erpnext.accounts.doctype.asset.asset.make_sales_invoice",
+		callback: function(r) {
+			var doclist = frappe.model.sync(r.message);
+			frappe.set_route("Form", doclist[0].doctype, doclist[0].name);
+		}
+	})
+}
+
+erpnext.asset.scrap_asset = function(frm) {
+	frappe.confirm(__("Do you really want to scrap this asset?"), function () {
+		frappe.call({
+			args: {
+				"asset_name": frm.doc.name
+			},
+			method: "erpnext.accounts.doctype.asset.depreciation.scrap_asset",
+			callback: function(r) {
+				cur_frm.reload_doc();
+			}
+		})
+	})
+}
+
+erpnext.asset.restore_asset = function(frm) {
+	frappe.confirm(__("Do you really want to restore this scrapped asset?"), function () {
+		frappe.call({
+			args: {
+				"asset_name": frm.doc.name
+			},
+			method: "erpnext.accounts.doctype.asset.depreciation.restore_asset",
+			callback: function(r) {
+				cur_frm.reload_doc();
+			}
+		})
+	})
+}
+
+erpnext.asset.transfer_asset = function(frm) {
+	var dialog = new frappe.ui.Dialog({
+		title: __("Transfer Asset"),
+		fields: [
+			{
+				"label": __("Target Warehouse"), 
+				"fieldname": "target_warehouse",
+				"fieldtype": "Link", 
+				"options": "Warehouse",
+				"get_query": function () {
+					return {
+						filters: [
+							["Warehouse", "company", "in", ["", cstr(frm.doc.company)]],
+							["Warehouse", "is_group", "=", 0]
+						]
+					}
+				}, 
+				"reqd": 1 
+			},
+			{
+				"label": __("Date"), 
+				"fieldname": "transfer_date",
+				"fieldtype": "Datetime", 
+				"reqd": 1,
+				"default": frappe.datetime.now_datetime()
+			}
+		]
+	});
+
+	dialog.set_primary_action(__("Transfer"), function() {
+		args = dialog.get_values();
+		if(!args) return;
+		dialog.hide();
+		return frappe.call({
+			type: "GET",
+			method: "erpnext.accounts.doctype.asset.asset.transfer_asset",
+			args: {
+				args: {
+					"asset": frm.doc.name,
+					"transaction_date": args.transfer_date,
+					"source_warehouse": frm.doc.warehouse,
+					"target_warehouse": args.target_warehouse,
+					"company": frm.doc.company
+				}
+			},
+			freeze: true,
+			callback: function(r) {
+				cur_frm.reload_doc();
+			}
+		})
+	});
+	dialog.show();
+}

erpnext/accounts/doctype/asset/asset.json

@@ -0,0 +1,922 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 1, 
+ "autoname": "field:asset_name", 
+ "beta": 0, 
+ "creation": "2016-03-01 17:01:27.920130", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "Document", 
+ "editable_grid": 0, 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset_name", 
+   "fieldtype": "Data", 
+   "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": "Asset 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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "item_code", 
+   "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": 1, 
+   "label": "Item Code", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Item", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "item_name", 
+   "fieldtype": "Read Only", 
+   "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": "Item Name", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "item_code.item_name", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset_category", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 1, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Asset Category", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Asset Category", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "Draft", 
+   "fieldname": "status", 
+   "fieldtype": "Select", 
+   "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": "Status", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Draft\nSubmitted\nPartially Depreciated\nFully Depreciated\nSold\nScrapped", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 1, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "image", 
+   "fieldtype": "Attach Image", 
+   "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": "Image", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_3", 
+   "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, 
+   "unique": 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": 0, 
+   "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": 1, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "warehouse", 
+   "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": 1, 
+   "label": "Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "is_existing_asset", 
+   "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 Existing Asset", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "purchase_date", 
+   "fieldtype": "Date", 
+   "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": "Purchase 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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "supplier", 
+   "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": "Supplier", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Supplier", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "purchase_invoice", 
+   "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": "Purchase Invoice", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Purchase Invoice", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "disposal_date", 
+   "fieldtype": "Date", 
+   "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": "Disposal Date", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "journal_entry_for_scrap", 
+   "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": "Journal Entry for Scrap", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Journal Entry", 
+   "permlevel": 0, 
+   "precision": "", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "section_break_5", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "gross_purchase_amount", 
+   "fieldtype": "Currency", 
+   "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": "Gross Purchase Amount", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company:company:default_currency", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "description": "", 
+   "fieldname": "expected_value_after_useful_life", 
+   "fieldtype": "Currency", 
+   "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": "Expected Value After Useful Life", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company:company:default_currency", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "is_existing_asset", 
+   "fieldname": "opening_accumulated_depreciation", 
+   "fieldtype": "Currency", 
+   "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": "Opening Accumulated Depreciation", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Company:company:default_currency", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "value_after_depreciation", 
+   "fieldtype": "Currency", 
+   "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": "Value After Depreciation", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company:company:default_currency", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
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+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_11", 
+   "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, 
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+   "no_copy": 0, 
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+   "report_hide": 0, 
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+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "", 
+   "depends_on": "", 
+   "fieldname": "depreciation_method", 
+   "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": "Depreciation Method", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "\nStraight Line\nDouble Declining Balance\nManual", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "total_number_of_depreciations", 
+   "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": "Total Number of Depreciations", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "eval:(doc.is_existing_asset && doc.opening_accumulated_depreciation)", 
+   "fieldname": "number_of_depreciations_booked", 
+   "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": "Number of Depreciations Booked", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
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+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "frequency_of_depreciation", 
+   "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": "Frequency of Depreciation (Months)", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "", 
+   "fieldname": "next_depreciation_date", 
+   "fieldtype": "Date", 
+   "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": "Next Depreciation Date", 
+   "length": 0, 
+   "no_copy": 1, 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "section_break_14", 
+   "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": "Depreciation Schedule", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "schedules", 
+   "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": "Depreciation Schedules", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Depreciation Schedule", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "amended_from", 
+   "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": "Amended From", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Asset", 
+   "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, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 72, 
+ "image_field": "image", 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 1, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2017-02-17 16:26:19.111939", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 1, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 1, 
+ "show_name_in_global_search": 1, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 0, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset/asset.py

@@ -0,0 +1,249 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import flt, add_months, cint, nowdate, getdate
+from frappe.model.document import Document
+from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import get_fixed_asset_account
+from erpnext.accounts.doctype.asset.depreciation \
+	import get_disposal_account_and_cost_center, get_depreciation_accounts
+
+class Asset(Document):
+	def validate(self):
+		self.status = self.get_status()
+		self.validate_item()
+		self.set_missing_values()
+		self.validate_asset_values()
+		self.make_depreciation_schedule()
+		self.set_accumulated_depreciation()
+		self.validate_expected_value_after_useful_life()
+		# Validate depreciation related accounts
+		get_depreciation_accounts(self)
+
+	def on_submit(self):
+		self.set_status()
+
+	def on_cancel(self):
+		self.validate_cancellation()
+		self.delete_depreciation_entries()
+		self.set_status()
+
+	def validate_item(self):
+		item = frappe.db.get_value("Item", self.item_code,
+			["is_fixed_asset", "is_stock_item", "disabled"], as_dict=1)
+		if not item:
+			frappe.throw(_("Item {0} does not exist").format(self.item_code))
+		elif item.disabled:
+			frappe.throw(_("Item {0} has been disabled").format(self.item_code))
+		elif not item.is_fixed_asset:
+			frappe.throw(_("Item {0} must be a Fixed Asset Item").format(self.item_code))
+		elif item.is_stock_item:
+			frappe.throw(_("Item {0} must be a non-stock item").format(self.item_code))
+
+	def set_missing_values(self):
+		if self.item_code:
+			item_details = get_item_details(self.item_code)
+			for field, value in item_details.items():
+				if not self.get(field):
+					self.set(field, value)
+
+		self.value_after_depreciation = (flt(self.gross_purchase_amount) -
+			flt(self.opening_accumulated_depreciation))
+
+	def validate_asset_values(self):
+		if flt(self.expected_value_after_useful_life) >= flt(self.gross_purchase_amount):
+			frappe.throw(_("Expected Value After Useful Life must be less than Gross Purchase Amount"))
+
+		if not flt(self.gross_purchase_amount):
+			frappe.throw(_("Gross Purchase Amount is mandatory"), frappe.MandatoryError)
+
+		if not self.is_existing_asset:
+			self.opening_accumulated_depreciation = 0
+			self.number_of_depreciations_booked = 0
+			if not self.next_depreciation_date:
+				frappe.throw(_("Next Depreciation Date is mandatory for new asset"))
+		else:
+			depreciable_amount = flt(self.gross_purchase_amount) - flt(self.expected_value_after_useful_life)
+			if flt(self.opening_accumulated_depreciation) > depreciable_amount:
+					frappe.throw(_("Opening Accumulated Depreciation must be less than equal to {0}")
+						.format(depreciable_amount))
+
+			if self.opening_accumulated_depreciation:
+				if not self.number_of_depreciations_booked:
+					frappe.throw(_("Please set Number of Depreciations Booked"))
+			else:
+				self.number_of_depreciations_booked = 0
+
+			if cint(self.number_of_depreciations_booked) > cint(self.total_number_of_depreciations):
+				frappe.throw(_("Number of Depreciations Booked cannot be greater than Total Number of Depreciations"))
+
+		if self.next_depreciation_date and getdate(self.next_depreciation_date) < getdate(nowdate()):
+			frappe.msgprint(_("Next Depreciation Date is entered as past date"), title=_('Warning'), indicator='red')
+
+		if self.next_depreciation_date and getdate(self.next_depreciation_date) < getdate(self.purchase_date):
+			frappe.throw(_("Next Depreciation Date cannot be before Purchase Date"))
+
+		if (flt(self.value_after_depreciation) > flt(self.expected_value_after_useful_life)
+			and not self.next_depreciation_date):
+				frappe.throw(_("Please set Next Depreciation Date"))
+
+	def make_depreciation_schedule(self):
+		if self.depreciation_method != 'Manual':
+			self.schedules = []
+
+		if not self.get("schedules") and self.next_depreciation_date:
+			value_after_depreciation = flt(self.value_after_depreciation)
+
+			number_of_pending_depreciations = cint(self.total_number_of_depreciations) - \
+				cint(self.number_of_depreciations_booked)
+			if number_of_pending_depreciations:
+				for n in xrange(number_of_pending_depreciations):
+					schedule_date = add_months(self.next_depreciation_date,
+						n * cint(self.frequency_of_depreciation))
+
+					depreciation_amount = self.get_depreciation_amount(value_after_depreciation)
+					value_after_depreciation -= flt(depreciation_amount)
+
+					self.append("schedules", {
+						"schedule_date": schedule_date,
+						"depreciation_amount": depreciation_amount
+					})
+
+	def set_accumulated_depreciation(self):
+		accumulated_depreciation = flt(self.opening_accumulated_depreciation)
+		for d in self.get("schedules"):
+			accumulated_depreciation  += flt(d.depreciation_amount, d.precision("depreciation_amount"))
+			d.accumulated_depreciation_amount = flt(accumulated_depreciation, d.precision("accumulated_depreciation_amount"))
+
+	def get_depreciation_amount(self, depreciable_value):
+		if self.depreciation_method in ("Straight Line", "Manual"):
+			depreciation_amount = (flt(self.value_after_depreciation) -
+				flt(self.expected_value_after_useful_life)) / (cint(self.total_number_of_depreciations) -
+				cint(self.number_of_depreciations_booked))
+		else:
+			factor = 200.0 /  self.total_number_of_depreciations
+			depreciation_amount = flt(depreciable_value * factor / 100, 0)
+
+			value_after_depreciation = flt(depreciable_value) - depreciation_amount
+			if value_after_depreciation < flt(self.expected_value_after_useful_life):
+				depreciation_amount = flt(depreciable_value) - flt(self.expected_value_after_useful_life)
+
+		return depreciation_amount
+
+	def validate_expected_value_after_useful_life(self):
+		accumulated_depreciation_after_full_schedule = \
+			max([d.accumulated_depreciation_amount for d in self.get("schedules")])
+
+		asset_value_after_full_schedule = (flt(self.gross_purchase_amount) -
+			flt(accumulated_depreciation_after_full_schedule))
+
+		if self.expected_value_after_useful_life < asset_value_after_full_schedule:
+			frappe.throw(_("Expected value after useful life must be greater than or equal to {0}")
+				.format(asset_value_after_full_schedule))
+
+	def validate_cancellation(self):
+		if self.status not in ("Submitted", "Partially Depreciated", "Fully Depreciated"):
+			frappe.throw(_("Asset cannot be cancelled, as it is already {0}").format(self.status))
+
+		if self.purchase_invoice:
+			frappe.throw(_("Please cancel Purchase Invoice {0} first").format(self.purchase_invoice))
+
+	def delete_depreciation_entries(self):
+		for d in self.get("schedules"):
+			if d.journal_entry:
+				frappe.get_doc("Journal Entry", d.journal_entry).cancel()
+				d.db_set("journal_entry", None)
+
+		self.db_set("value_after_depreciation",
+			(flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)))
+
+	def set_status(self, status=None):
+		'''Get and update status'''
+		if not status:
+			status = self.get_status()
+		self.db_set("status", status)
+
+	def get_status(self):
+		'''Returns status based on whether it is draft, submitted, scrapped or depreciated'''
+		if self.docstatus == 0:
+			status = "Draft"
+		elif self.docstatus == 1:
+			status = "Submitted"
+			if self.journal_entry_for_scrap:
+				status = "Scrapped"
+			elif flt(self.value_after_depreciation) <= flt(self.expected_value_after_useful_life):
+				status = "Fully Depreciated"
+			elif flt(self.value_after_depreciation) < flt(self.gross_purchase_amount):
+				status = 'Partially Depreciated'
+		elif self.docstatus == 2:
+			status = "Cancelled"
+
+		return status
+
+@frappe.whitelist()
+def make_purchase_invoice(asset, item_code, gross_purchase_amount, company, posting_date):
+	pi = frappe.new_doc("Purchase Invoice")
+	pi.company = company
+	pi.currency = frappe.db.get_value("Company", company, "default_currency")
+	pi.set_posting_time = 1
+	pi.posting_date = posting_date
+	pi.append("items", {
+		"item_code": item_code,
+		"is_fixed_asset": 1,
+		"asset": asset,
+		"expense_account": get_fixed_asset_account(asset),
+		"qty": 1,
+		"price_list_rate": gross_purchase_amount,
+		"rate": gross_purchase_amount
+	})
+	pi.set_missing_values()
+	return pi
+
+@frappe.whitelist()
+def make_sales_invoice(asset, item_code, company):
+	si = frappe.new_doc("Sales Invoice")
+	si.company = company
+	si.currency = frappe.db.get_value("Company", company, "default_currency")
+	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(company)
+	si.append("items", {
+		"item_code": item_code,
+		"is_fixed_asset": 1,
+		"asset": asset,
+		"income_account": disposal_account,
+		"cost_center": depreciation_cost_center,
+		"qty": 1
+	})
+	si.set_missing_values()
+	return si
+
+@frappe.whitelist()
+def transfer_asset(args):
+	import json
+	args = json.loads(args)
+	movement_entry = frappe.new_doc("Asset Movement")
+	movement_entry.update(args)
+	movement_entry.insert()
+	movement_entry.submit()
+
+	frappe.db.commit()
+
+	frappe.msgprint(_("Asset Movement record {0} created").format("<a href='#Form/Asset Movement/{0}'>{0}</a>".format(movement_entry.name)))
+
+@frappe.whitelist()
+def get_item_details(item_code):
+	asset_category = frappe.db.get_value("Item", item_code, "asset_category")
+
+	if not asset_category:
+		frappe.throw(_("Please enter Asset Category in Item {0}").format(item_code))
+
+	ret = frappe.db.get_value("Asset Category", asset_category,
+		["depreciation_method", "total_number_of_depreciations", "frequency_of_depreciation"], as_dict=1)
+
+	ret.update({
+		"asset_category": asset_category
+	})
+
+	return ret

erpnext/accounts/doctype/asset/asset_list.js

@@ -0,0 +1,3 @@
+frappe.listview_settings['Asset'] = {
+    add_fields: ['image']
+}

erpnext/accounts/doctype/asset/depreciation.py

@@ -0,0 +1,184 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import flt, today, getdate
+
+def post_depreciation_entries(date=None):
+	if not date:
+		date = today()
+	for asset in get_depreciable_assets(date):
+		make_depreciation_entry(asset, date)
+		frappe.db.commit()
+
+def get_depreciable_assets(date):
+	return frappe.db.sql_list("""select a.name
+		from tabAsset a, `tabDepreciation Schedule` ds
+		where a.name = ds.parent and a.docstatus=1 and ds.schedule_date<=%s
+			and a.status in ('Submitted', 'Partially Depreciated')
+			and ifnull(ds.journal_entry, '')=''""", date)
+
+@frappe.whitelist()
+def make_depreciation_entry(asset_name, date=None):
+	frappe.has_permission('Journal Entry', throw=True)
+	
+	if not date:
+		date = today()
+
+	asset = frappe.get_doc("Asset", asset_name)
+	fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account = \
+		get_depreciation_accounts(asset)
+
+	depreciation_cost_center = frappe.db.get_value("Company", asset.company, "depreciation_cost_center")
+
+	for d in asset.get("schedules"):
+		if not d.journal_entry and getdate(d.schedule_date) <= getdate(date):
+			je = frappe.new_doc("Journal Entry")
+			je.voucher_type = "Depreciation Entry"
+			je.posting_date = d.schedule_date
+			je.company = asset.company
+			je.remark = "Depreciation Entry against {0} worth {1}".format(asset_name, d.depreciation_amount)
+
+			je.append("accounts", {
+				"account": accumulated_depreciation_account,
+				"credit_in_account_currency": d.depreciation_amount,
+				"reference_type": "Asset",
+				"reference_name": asset.name
+			})
+
+			je.append("accounts", {
+				"account": depreciation_expense_account,
+				"debit_in_account_currency": d.depreciation_amount,
+				"reference_type": "Asset",
+				"reference_name": asset.name,
+				"cost_center": depreciation_cost_center
+			})
+
+			je.flags.ignore_permissions = True
+			je.submit()
+
+			d.db_set("journal_entry", je.name)
+			asset.value_after_depreciation -= d.depreciation_amount
+
+	asset.db_set("value_after_depreciation", asset.value_after_depreciation)
+	asset.set_status()
+
+	return asset
+
+def get_depreciation_accounts(asset):
+	fixed_asset_account = accumulated_depreciation_account = depreciation_expense_account = None
+	
+	accounts = frappe.db.get_value("Asset Category Account",
+		filters={'parent': asset.asset_category, 'company_name': asset.company},
+		fieldname = ['fixed_asset_account', 'accumulated_depreciation_account',
+			'depreciation_expense_account'], as_dict=1)
+
+	if accounts:	
+		fixed_asset_account = accounts.fixed_asset_account
+		accumulated_depreciation_account = accounts.accumulated_depreciation_account
+		depreciation_expense_account = accounts.depreciation_expense_account
+		
+	if not accumulated_depreciation_account or not depreciation_expense_account:
+		accounts = frappe.db.get_value("Company", asset.company,
+			["accumulated_depreciation_account", "depreciation_expense_account"])
+		
+		if not accumulated_depreciation_account:
+			accumulated_depreciation_account = accounts[0]
+		if not depreciation_expense_account:
+			depreciation_expense_account = accounts[1]
+
+	if not fixed_asset_account or not accumulated_depreciation_account or not depreciation_expense_account:
+		frappe.throw(_("Please set Depreciation related Accounts in Asset Category {0} or Company {1}")
+			.format(asset.asset_category, asset.company))
+
+	return fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account
+
+@frappe.whitelist()
+def scrap_asset(asset_name):
+	asset = frappe.get_doc("Asset", asset_name)
+
+	if asset.docstatus != 1:
+		frappe.throw(_("Asset {0} must be submitted").format(asset.name))
+	elif asset.status in ("Cancelled", "Sold", "Scrapped"):
+		frappe.throw(_("Asset {0} cannot be scrapped, as it is already {1}").format(asset.name, asset.status))
+
+	je = frappe.new_doc("Journal Entry")
+	je.voucher_type = "Journal Entry"
+	je.posting_date = today()
+	je.company = asset.company
+	je.remark = "Scrap Entry for asset {0}".format(asset_name)
+
+	for entry in get_gl_entries_on_asset_disposal(asset):
+		entry.update({
+			"reference_type": "Asset",
+			"reference_name": asset_name
+		})
+		je.append("accounts", entry)
+
+	je.flags.ignore_permissions = True
+	je.submit()
+	
+	frappe.db.set_value("Asset", asset_name, "disposal_date", today())
+	frappe.db.set_value("Asset", asset_name, "journal_entry_for_scrap", je.name)
+	asset.set_status("Scrapped")
+	
+	frappe.msgprint(_("Asset scrapped via Journal Entry {0}").format(je.name))
+
+@frappe.whitelist()
+def restore_asset(asset_name):
+	asset = frappe.get_doc("Asset", asset_name)
+
+	je = asset.journal_entry_for_scrap
+	
+	asset.db_set("disposal_date", None)
+	asset.db_set("journal_entry_for_scrap", None)
+	
+	frappe.get_doc("Journal Entry", je).cancel()
+
+	asset.set_status()
+
+@frappe.whitelist()
+def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
+	fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
+	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
+	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
+
+	gl_entries = [
+		{
+			"account": fixed_asset_account,
+			"credit_in_account_currency": asset.gross_purchase_amount,
+			"credit": asset.gross_purchase_amount
+		},
+		{
+			"account": accumulated_depr_account,
+			"debit_in_account_currency": accumulated_depr_amount,
+			"debit": accumulated_depr_amount
+		}
+	]
+
+	profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
+	if flt(asset.value_after_depreciation) and profit_amount:
+		debit_or_credit = "debit" if profit_amount < 0 else "credit"
+		gl_entries.append({
+			"account": disposal_account,
+			"cost_center": depreciation_cost_center,
+			debit_or_credit: abs(profit_amount),
+			debit_or_credit + "_in_account_currency": abs(profit_amount)
+		})
+
+	return gl_entries
+
+@frappe.whitelist()
+def get_disposal_account_and_cost_center(company):
+	disposal_account, depreciation_cost_center = frappe.db.get_value("Company", company,
+		["disposal_account", "depreciation_cost_center"])
+
+	if not disposal_account:
+		frappe.throw(_("Please set 'Gain/Loss Account on Asset Disposal' in Company {0}").format(company))
+	if not depreciation_cost_center:
+		frappe.throw(_("Please set 'Asset Depreciation Cost Center' in Company {0}").format(company))
+
+	return disposal_account, depreciation_cost_center

erpnext/accounts/doctype/asset/test_asset.py

@@ -0,0 +1,300 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+from frappe.utils import cstr, nowdate, getdate
+from erpnext.accounts.doctype.asset.depreciation import post_depreciation_entries, scrap_asset, restore_asset
+from erpnext.accounts.doctype.asset.asset import make_sales_invoice, make_purchase_invoice
+
+class TestAsset(unittest.TestCase):
+	def setUp(self):
+		set_depreciation_settings_in_company()
+		create_asset()
+		
+	def test_purchase_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.submit()
+		
+		pi = make_purchase_invoice(asset.name, asset.item_code, asset.gross_purchase_amount, 
+			asset.company, asset.purchase_date)
+		pi.supplier = "_Test Supplier"
+		pi.insert()
+		pi.submit()
+		
+		asset.load_from_db()
+		self.assertEqual(asset.supplier, "_Test Supplier")
+		self.assertEqual(asset.purchase_date, getdate("2015-01-01"))
+		self.assertEqual(asset.purchase_invoice, pi.name)
+		
+		expected_gle = (
+			("_Test Fixed Asset - _TC", 100000.0, 0.0),
+			("Creditors - _TC", 0.0, 100000.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Purchase Invoice' and voucher_no = %s
+			order by account""", pi.name)
+
+		self.assertEqual(gle, expected_gle)
+
+		pi.cancel()
+
+		asset.load_from_db()
+		self.assertEqual(asset.supplier, None)
+		self.assertEqual(asset.purchase_invoice, None)
+		
+		self.assertFalse(frappe.db.get_value("GL Entry", 
+			{"voucher_type": "Purchase Invoice", "voucher_no": pi.name}))
+		
+
+	def test_schedule_for_straight_line_method(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+
+		self.assertEqual(asset.status, "Draft")
+
+		expected_schedules = [
+			["2020-12-31", 30000, 30000],
+			["2021-03-31", 30000, 60000],
+			["2021-06-30", 30000, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+		
+	def test_schedule_for_straight_line_method_for_existing_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.is_existing_asset = 1
+		asset.number_of_depreciations_booked = 1
+		asset.opening_accumulated_depreciation = 40000
+		asset.save()
+		
+		self.assertEqual(asset.status, "Draft")
+
+		expected_schedules = [
+			["2020-12-31", 25000, 65000],
+			["2021-03-31", 25000, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+
+
+	def test_schedule_for_double_declining_method(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.depreciation_method = "Double Declining Balance"
+		asset.save()
+
+		expected_schedules = [
+			["2020-12-31", 66667, 66667],
+			["2021-03-31", 22222, 88889],
+			["2021-06-30", 1111, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+		
+	def test_schedule_for_double_declining_method_for_existing_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.depreciation_method = "Double Declining Balance"
+		asset.is_existing_asset = 1
+		asset.number_of_depreciations_booked = 1
+		asset.opening_accumulated_depreciation = 50000
+		asset.save()
+
+		expected_schedules = [
+			["2020-12-31", 33333, 83333],
+			["2021-03-31", 6667, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+		
+	def test_schedule_for_manual_method(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.depreciation_method = "Manual"
+		asset.schedules = []
+		for schedule_date, amount in [["2020-12-31", 40000], ["2021-06-30", 30000], ["2021-10-31", 20000]]:
+			asset.append("schedules", {
+				"schedule_date": schedule_date,
+				"depreciation_amount": amount
+			})
+		asset.save()
+
+		self.assertEqual(asset.status, "Draft")
+
+		expected_schedules = [
+			["2020-12-31", 40000, 40000],
+			["2021-06-30", 30000, 70000],
+			["2021-10-31", 20000, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+
+	def test_depreciation(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.submit()
+		asset.load_from_db()
+		self.assertEqual(asset.status, "Submitted")
+
+		post_depreciation_entries(date="2021-01-01")
+		asset.load_from_db()
+
+		self.assertEqual(asset.status, "Partially Depreciated")
+
+		expected_gle = (
+			("_Test Accumulated Depreciations - _TC", 0.0, 30000.0),
+			("_Test Depreciations - _TC", 30000.0, 0.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where against_voucher_type='Asset' and against_voucher = %s
+			order by account""", asset.name)
+
+		self.assertEqual(gle, expected_gle)
+		self.assertEqual(asset.get("value_after_depreciation"), 70000)
+
+	def test_scrap_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.submit()
+		post_depreciation_entries(date="2021-01-01")
+
+		scrap_asset("Macbook Pro 1")
+
+		asset.load_from_db()
+		self.assertEqual(asset.status, "Scrapped")
+		self.assertTrue(asset.journal_entry_for_scrap)
+
+		expected_gle = (
+			("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 100000.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 70000.0, 0.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Journal Entry' and voucher_no = %s
+			order by account""", asset.journal_entry_for_scrap)
+
+		self.assertEqual(gle, expected_gle)
+
+		restore_asset("Macbook Pro 1")
+
+		asset.load_from_db()
+		self.assertFalse(asset.journal_entry_for_scrap)
+		self.assertEqual(asset.status, "Partially Depreciated")
+
+	def test_asset_sale(self):
+		frappe.get_doc("Asset", "Macbook Pro 1").submit()
+		post_depreciation_entries(date="2021-01-01")
+
+		si = make_sales_invoice(asset="Macbook Pro 1", item_code="Macbook Pro", company="_Test Company")
+		si.customer = "_Test Customer"
+		si.due_date = nowdate()
+		si.get("items")[0].rate = 25000
+		si.insert()
+		si.submit()
+
+		self.assertEqual(frappe.db.get_value("Asset", "Macbook Pro 1", "status"), "Sold")
+
+		expected_gle = (
+			("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 100000.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 45000.0, 0.0),
+			("Debtors - _TC", 25000.0, 0.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Sales Invoice' and voucher_no = %s
+			order by account""", si.name)
+
+		self.assertEqual(gle, expected_gle)
+
+		si.cancel()
+
+		self.assertEqual(frappe.db.get_value("Asset", "Macbook Pro 1", "status"), "Partially Depreciated")
+
+	def tearDown(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+
+		if asset.docstatus == 1 and asset.status not in ("Scrapped", "Sold", "Draft", "Cancelled"):
+			asset.cancel()
+
+			self.assertEqual(frappe.db.get_value("Asset", "Macbook Pro 1", "status"), "Cancelled")
+
+		frappe.delete_doc("Asset", "Macbook Pro 1")
+
+def create_asset():
+	if not frappe.db.exists("Asset Category", "Computers"):
+		create_asset_category()
+
+	if not frappe.db.exists("Item", "Macbook Pro"):
+		create_fixed_asset_item()
+	
+	asset = frappe.get_doc({
+		"doctype": "Asset",
+		"asset_name": "Macbook Pro 1",
+		"asset_category": "Computers",
+		"item_code": "Macbook Pro",
+		"company": "_Test Company",
+		"purchase_date": "2015-01-01",
+		"next_depreciation_date": "2020-12-31",
+		"gross_purchase_amount": 100000,
+		"expected_value_after_useful_life": 10000,
+		"warehouse": "_Test Warehouse - _TC"
+	})
+	try:
+		asset.save()
+	except frappe.DuplicateEntryError:
+		pass
+
+	return asset
+
+def create_asset_category():
+	asset_category = frappe.new_doc("Asset Category")
+	asset_category.asset_category_name = "Computers"
+	asset_category.total_number_of_depreciations = 3
+	asset_category.frequency_of_depreciation = 3
+	asset_category.append("accounts", {
+		"company_name": "_Test Company",
+		"fixed_asset_account": "_Test Fixed Asset - _TC",
+		"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
+		"depreciation_expense_account": "_Test Depreciations - _TC"
+	})
+	asset_category.insert()
+
+def create_fixed_asset_item():
+	try:
+		frappe.get_doc({
+			"doctype": "Item",
+			"item_code": "Macbook Pro",
+			"item_name": "Macbook Pro",
+			"description": "Macbook Pro Retina Display",
+			"asset_category": "Computers",
+			"item_group": "All Item Groups",
+			"stock_uom": "Nos",
+			"is_stock_item": 0,
+			"is_fixed_asset": 1
+		}).insert()		
+	except frappe.DuplicateEntryError:
+		pass
+
+def set_depreciation_settings_in_company():
+	company = frappe.get_doc("Company", "_Test Company")
+	company.accumulated_depreciation_account = "_Test Accumulated Depreciations - _TC"
+	company.depreciation_expense_account = "_Test Depreciations - _TC"
+	company.disposal_account = "_Test Gain/Loss on Asset Disposal - _TC"
+	company.depreciation_cost_center = "_Test Cost Center - _TC"
+	company.save()

erpnext/accounts/doctype/asset_category/asset_category.js

@@ -0,0 +1,44 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Asset Category', {
+	onload: function(frm) {
+		frm.add_fetch('company_name', 'accumulated_depreciation_account', 'accumulated_depreciation_account');
+		frm.add_fetch('company_name', 'depreciation_expense_account', 'accumulated_depreciation_account');
+
+		frm.set_query('fixed_asset_account', 'accounts', function(doc, cdt, cdn) {
+			var d  = locals[cdt][cdn];
+			return {
+				"filters": {
+					"account_type": "Fixed Asset",
+					"root_type": "Asset",
+					"is_group": 0,
+					"company": d.company_name
+				}
+			};
+		});
+
+		frm.set_query('accumulated_depreciation_account', 'accounts', function(doc, cdt, cdn) {
+			var d  = locals[cdt][cdn];
+			return {
+				"filters": {
+					"root_type": "Asset",
+					"is_group": 0,
+					"company": d.company_name
+				}
+			};
+		});
+
+		frm.set_query('depreciation_expense_account', 'accounts', function(doc, cdt, cdn) {
+			var d  = locals[cdt][cdn];
+			return {
+				"filters": {
+					"root_type": "Expense",
+					"is_group": 0,
+					"company": d.company_name
+				}
+			};
+		});
+
+	}
+});

erpnext/accounts/doctype/asset_category/asset_category.json

@@ -0,0 +1,287 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 1, 
+ "autoname": "field:asset_category_name", 
+ "beta": 0, 
+ "creation": "2016-03-01 17:41:39.778765", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "Document", 
+ "editable_grid": 0, 
+ "engine": "InnoDB", 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset_category_name", 
+   "fieldtype": "Data", 
+   "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": "Asset Category 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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "Straight Line", 
+   "fieldname": "depreciation_method", 
+   "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": "Depreciation Method", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "\nStraight Line\nDouble Declining Balance", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_3", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "total_number_of_depreciations", 
+   "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": "Total Number of Depreciations", 
+   "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": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "frequency_of_depreciation", 
+   "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": "Frequency of Depreciation (Months)", 
+   "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": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "section_break_2", 
+   "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": "Accounts", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "accounts", 
+   "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": "Accounts", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Asset Category Account", 
+   "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, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2017-02-17 16:09:52.955332", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset Category", 
+ "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": 1, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts Manager", 
+   "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": 1, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 0, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset_category/asset_category.py

@@ -0,0 +1,15 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import cint
+from frappe.model.document import Document
+
+class AssetCategory(Document):
+	def validate(self):
+		for field in ("total_number_of_depreciations", "frequency_of_depreciation"):
+			if cint(self.get(field))<1:
+				frappe.throw(_("{0} must be greater than 0").format(self.meta.get_label(field)), frappe.MandatoryError)

erpnext/accounts/doctype/asset_category/test_asset_category.py

@@ -0,0 +1,29 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+
+class TestAssetCategory(unittest.TestCase):
+	def test_mandatory_fields(self):
+		asset_category = frappe.new_doc("Asset Category")
+		asset_category.asset_category_name = "Computers"
+		
+		self.assertRaises(frappe.MandatoryError, asset_category.insert)
+		
+		asset_category.total_number_of_depreciations = 3
+		asset_category.frequency_of_depreciation = 3
+		asset_category.append("accounts", {
+			"company_name": "_Test Company",
+			"fixed_asset_account": "_Test Fixed Asset - _TC",
+			"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
+			"depreciation_expense_account": "_Test Depreciations - _TC"
+		})
+		
+		try:
+			asset_category.insert()
+		except frappe.DuplicateEntryError:
+			pass
+			

erpnext/accounts/doctype/asset_category_account/asset_category_account.json

@@ -0,0 +1,149 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "beta": 0, 
+ "creation": "2016-03-07 15:55:18.806409", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 3, 
+   "fieldname": "company_name", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "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": 1, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 3, 
+   "fieldname": "fixed_asset_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Fixed Asset Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 2, 
+   "fieldname": "accumulated_depreciation_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Accumulated Depreciation Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 2, 
+   "fieldname": "depreciation_expense_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Depreciation Expense Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "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, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 1, 
+ "max_attachments": 0, 
+ "modified": "2016-11-03 15:12:55.775239", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset Category Account", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset_category_account/asset_category_account.py

@@ -0,0 +1,10 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, 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 AssetCategoryAccount(Document):
+	pass

erpnext/accounts/doctype/asset_movement/asset_movement.js

@@ -0,0 +1,18 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Asset Movement', {
+	onload: function(frm) {
+		frm.add_fetch("asset", "warehouse", "source_warehouse");
+		
+		frm.set_query("target_warehouse", function() {
+			return {
+				filters: [
+					["Warehouse", "company", "in", ["", cstr(frm.doc.company)]],
+					["Warehouse", "is_group", "=", 0]
+				]
+			}
+		})
+
+	}
+});

erpnext/accounts/doctype/asset_movement/asset_movement.json

@@ -0,0 +1,307 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 0, 
+ "autoname": "AM-.#####", 
+ "beta": 0, 
+ "creation": "2016-04-25 18:00:23.559973", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 0, 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 1, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Asset", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Asset", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "transaction_date", 
+   "fieldtype": "Datetime", 
+   "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": "Transaction Date", 
+   "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": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 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": 0, 
+   "in_standard_filter": 1, 
+   "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": 1, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 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, 
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+   "permlevel": 0, 
+   "precision": "", 
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+   "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": "source_warehouse", 
+   "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": 1, 
+   "label": "Source Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "target_warehouse", 
+   "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": 1, 
+   "label": "Target Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "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, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "amended_from", 
+   "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": "Amended From", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Asset Movement", 
+   "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, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 1, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2017-02-17 16:09:32.069344", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset Movement", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "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": 1, 
+   "write": 1
+  }, 
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "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": 1, 
+   "write": 1
+  }, 
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Stock Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 1, 
+   "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": 0, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset_movement/asset_movement.py

@@ -0,0 +1,48 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.model.document import Document
+
+class AssetMovement(Document):
+	def validate(self):
+		self.validate_asset()
+		self.validate_warehouses()
+		
+	def validate_asset(self):
+		status, company = frappe.db.get_value("Asset", self.asset, ["status", "company"])
+		if status in ("Draft", "Scrapped", "Sold"):
+			frappe.throw(_("{0} asset cannot be transferred").format(status))
+			
+		if company != self.company:
+			frappe.throw(_("Asset {0} does not belong to company {1}").format(self.asset, self.company))
+			
+	def validate_warehouses(self):
+		if not self.source_warehouse:
+			self.source_warehouse = frappe.db.get_value("Asset", self.asset, "warehouse")
+		
+		if self.source_warehouse == self.target_warehouse:
+			frappe.throw(_("Source and Target Warehouse cannot be same"))
+
+	def on_submit(self):
+		self.set_latest_warehouse_in_asset()
+		
+	def on_cancel(self):
+		self.set_latest_warehouse_in_asset()
+		
+	def set_latest_warehouse_in_asset(self):
+		latest_movement_entry = frappe.db.sql("""select target_warehouse from `tabAsset Movement`
+			where asset=%s and docstatus=1 and company=%s
+			order by transaction_date desc limit 1""", (self.asset, self.company))
+		
+		if latest_movement_entry:
+			warehouse = latest_movement_entry[0][0]
+		else:
+			warehouse = frappe.db.sql("""select source_warehouse from `tabAsset Movement`
+				where asset=%s and docstatus=2 and company=%s
+				order by transaction_date asc limit 1""", (self.asset, self.company))[0][0]
+		
+		frappe.db.set_value("Asset", self.asset, "warehouse", warehouse)

erpnext/accounts/doctype/asset_movement/test_asset_movement.py

@@ -0,0 +1,51 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+from frappe.utils import now
+import unittest
+from erpnext.accounts.doctype.asset.test_asset import create_asset
+
+
+class TestAssetMovement(unittest.TestCase):
+	def test_movement(self):
+		asset = create_asset()
+		
+		if asset.docstatus == 0:
+			asset.submit()
+		
+		movement1 = create_asset_movement(asset, target_warehouse="_Test Warehouse 1 - _TC")
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse 1 - _TC")
+		
+		movement2 = create_asset_movement(asset, target_warehouse="_Test Warehouse 2 - _TC")
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse 2 - _TC")
+		
+		movement1.cancel()
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse 2 - _TC")
+		
+		movement2.cancel()
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse - _TC")
+		
+		asset.load_from_db()
+		asset.cancel()
+		frappe.delete_doc("Asset", asset.name)
+		
+		
+def create_asset_movement(asset, target_warehouse, transaction_date=None):
+	if not transaction_date:
+		transaction_date = now()
+		
+	movement = frappe.new_doc("Asset Movement")
+	movement.update({
+		"asset": asset.name,
+		"transaction_date": transaction_date,
+		"target_warehouse": target_warehouse,
+		"company": asset.company
+	})
+	
+	movement.insert()
+	movement.submit()
+	
+	return movement

erpnext/accounts/doctype/bank_reconciliation/bank_reconciliation.js

@@ -1,18 +1,58 @@
-// Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 // License: GNU General Public License v3. See license.txt
 
-cur_frm.cscript.onload = function(doc, cdt, cdn){
-	cur_frm.set_intro('<i class="icon-question" /> ' +
-		__("Update clearance date of Journal Entries marked as 'Bank Vouchers'"));
+frappe.ui.form.on("Bank Reconciliation", {
+	setup: function(frm) {
+		frm.get_docfield("payment_entries").allow_bulk_edit = 1;
+		frm.add_fetch("bank_account", "account_currency", "account_currency");
+	},
 
-	cur_frm.add_fetch("bank_account", "company", "company");
+	onload: function(frm) {
+		var default_bank_account =  locals[":Company"][frappe.defaults.get_user_default("Company")]["default_bank_account"];
 
-	cur_frm.set_query("bank_account", function() {
-		return {
-			"filters": {
-				"account_type": "Bank",
-				"group_or_ledger": "Ledger"
+		frm.set_value("bank_account", default_bank_account);
+
+		frm.set_query("bank_account", function() {
+			return {
+				"filters": {
+					"account_type": ["in",["Bank","Cash"]],
+					"is_group": 0
+				}
+			};
+		});
+
+		frm.set_value("from_date", frappe.datetime.month_start());
+		frm.set_value("to_date", frappe.datetime.month_end());
+	},
+
+	refresh: function(frm) {
+		frm.disable_save();
+	},
+
+	update_clearance_date: function(frm) {
+		return frappe.call({
+			method: "update_clearance_date",
+			doc: frm.doc,
+			callback: function(r, rt) {
+				frm.refresh_field("payment_entries");
+				frm.refresh_fields();
 			}
-		};
-	});
-}
+		});
+	},
+	get_payment_entries: function(frm) {
+		return frappe.call({
+			method: "get_payment_entries",
+			doc: frm.doc,
+			callback: function(r, rt) {
+				frm.refresh_field("payment_entries");
+				frm.refresh_fields();
+
+				$(frm.fields_dict.payment_entries.wrapper).find("[data-fieldname=amount]").each(function(i,v){
+					if (i !=0){
+						$(v).addClass("text-right")
+					}
+				})
+			}
+		});
+	}
+});

erpnext/accounts/doctype/bank_reconciliation/bank_reconciliation.json

@@ -1,91 +1,250 @@
 {
  "allow_copy": 1, 
- "allow_email": 1, 
- "allow_print": 1, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "beta": 0, 
  "creation": "2013-01-10 16:34:05", 
+ "custom": 0, 
  "docstatus": 0, 
  "doctype": "DocType", 
  "fields": [
   {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
    "description": "Select account head of the bank where cheque was deposited.", 
    "fieldname": "bank_account", 
    "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Bank Account", 
+   "length": 0, 
+   "no_copy": 0, 
    "options": "Account", 
    "permlevel": 0, 
-   "reqd": 1
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }, 
   {
-   "fieldname": "company", 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "fieldname": "account_currency", 
    "fieldtype": "Link", 
    "hidden": 1, 
-   "in_list_view": 1, 
-   "label": "Company", 
-   "options": "Company", 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Account Currency", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Currency", 
    "permlevel": 0, 
    "print_hide": 1, 
-   "reqd": 0
+   "print_hide_if_no_value": 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, 
    "fieldname": "from_date", 
    "fieldtype": "Date", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
    "in_list_view": 1, 
    "label": "From Date", 
+   "length": 0, 
+   "no_copy": 0, 
    "permlevel": 0, 
-   "reqd": 1
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }, 
   {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
    "fieldname": "to_date", 
    "fieldtype": "Date", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
    "in_list_view": 1, 
    "label": "To Date", 
+   "length": 0, 
+   "no_copy": 0, 
    "permlevel": 0, 
-   "reqd": 1
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }, 
   {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
    "fieldname": "include_reconciled_entries", 
    "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Include Reconciled Entries", 
-   "permlevel": 0
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }, 
   {
-   "fieldname": "get_relevant_entries", 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "fieldname": "get_payment_entries", 
    "fieldtype": "Button", 
-   "label": "Get Relevant Entries", 
-   "options": "get_details", 
-   "permlevel": 0
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Get Payment Entries", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "", 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }, 
   {
-   "fieldname": "entries", 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "fieldname": "payment_entries", 
    "fieldtype": "Table", 
-   "label": "Entries", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Payment Entries", 
+   "length": 0, 
+   "no_copy": 0, 
    "options": "Bank Reconciliation Detail", 
-   "permlevel": 0
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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, 
    "fieldname": "update_clearance_date", 
    "fieldtype": "Button", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
    "label": "Update Clearance Date", 
-   "options": "update_details", 
-   "permlevel": 0
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "", 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 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, 
    "fieldname": "total_amount", 
    "fieldtype": "Currency", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
    "label": "Total Amount", 
-   "options": "Company:company:default_currency", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "account_currency", 
    "permlevel": 0, 
-   "read_only": 1
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
   }
  ], 
  "hide_heading": 1, 
  "hide_toolbar": 1, 
- "icon": "icon-check", 
+ "icon": "fa fa-check", 
  "idx": 1, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 0, 
  "issingle": 1, 
- "modified": "2014-05-27 03:37:21.783216", 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "menu_index": 0, 
+ "modified": "2016-06-28 13:11:09.396353", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Bank Reconciliation", 
@@ -96,13 +255,26 @@
    "apply_user_permissions": 0, 
    "cancel": 0, 
    "create": 1, 
+   "delete": 0, 
+   "email": 0, 
+   "export": 0, 
+   "if_owner": 0, 
+   "import": 0, 
    "permlevel": 0, 
+   "print": 0, 
    "read": 1, 
    "report": 0, 
    "role": "Accounts User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
    "submit": 0, 
    "write": 1
   }
  ], 
- "read_only": 1
+ "quick_entry": 1, 
+ "read_only": 1, 
+ "read_only_onload": 0, 
+ "sort_order": "ASC", 
+ "track_seen": 0, 
+ "version": 0
 }

erpnext/accounts/doctype/bank_reconciliation/bank_reconciliation.py

@@ -1,61 +1,99 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# 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
-from frappe.utils import flt, getdate, nowdate
+from frappe.utils import flt, getdate, nowdate, fmt_money
 from frappe import msgprint, _
 from frappe.model.document import Document
 
+form_grid_templates = {
+	"journal_entries": "templates/form_grid/bank_reconciliation_grid.html"
+}
+
 class BankReconciliation(Document):
-	def get_details(self):
+	def get_payment_entries(self):
 		if not (self.bank_account and self.from_date and self.to_date):
 			msgprint("Bank Account, From Date and To Date are Mandatory")
 			return
 
 		condition = ""
 		if not self.include_reconciled_entries:
-			condition = "and ifnull(clearance_date, '') in ('', '0000-00-00')"
+			condition = "and (clearance_date is null or clearance_date='0000-00-00')"
 
 
-		dl = frappe.db.sql("""select t1.name, t1.cheque_no, t1.cheque_date, t2.debit,
-				t2.credit, t1.posting_date, t2.against_account, t1.clearance_date
+		journal_entries = frappe.db.sql("""
+			select 
+				"Journal Entry" as payment_document, t1.name as payment_entry, 
+				t1.cheque_no as cheque_number, t1.cheque_date, 
+				t2.debit_in_account_currency as debit, t2.credit_in_account_currency as credit, 
+				t1.posting_date, t2.against_account, t1.clearance_date, t2.account_currency 
 			from
-				`tabJournal Voucher` t1, `tabJournal Voucher Detail` t2
+				`tabJournal Entry` t1, `tabJournal Entry Account` t2
 			where
-				t2.parent = t1.name and t2.account = %s
-				and t1.posting_date >= %s and t1.posting_date <= %s and t1.docstatus=1
-				and ifnull(t1.is_opening, 'No') = 'No' %s""" %
-				('%s', '%s', '%s', condition), (self.bank_account, self.from_date, self.to_date), as_dict=1)
+				t2.parent = t1.name and t2.account = %s and t1.docstatus=1
+				and t1.posting_date >= %s and t1.posting_date <= %s 
+				and ifnull(t1.is_opening, 'No') = 'No' {0}
+			order by t1.posting_date ASC, t1.name DESC
+		""".format(condition), (self.bank_account, self.from_date, self.to_date), as_dict=1)
 
-		self.set('entries', [])
+		payment_entries = frappe.db.sql("""
+			select 
+				"Payment Entry" as payment_document, name as payment_entry, 
+				reference_no as cheque_number, reference_date as cheque_date, 
+				if(paid_from=%(account)s, paid_amount, "") as credit, 
+				if(paid_from=%(account)s, "", received_amount) as debit, 
+				posting_date, ifnull(party,if(paid_from=%(account)s,paid_to,paid_from)) as against_account, clearance_date,
+				if(paid_to=%(account)s, paid_to_account_currency, paid_from_account_currency) as account_currency
+			from `tabPayment Entry`
+			where
+				(paid_from=%(account)s or paid_to=%(account)s) and docstatus=1
+				and posting_date >= %(from)s and posting_date <= %(to)s {0}
+			order by 
+				posting_date ASC, name DESC
+		""".format(condition), 
+		        {"account":self.bank_account, "from":self.from_date, "to":self.to_date}, as_dict=1)
+		
+		entries = sorted(list(payment_entries)+list(journal_entries), 
+			key=lambda k: k['posting_date'] or getdate(nowdate()))
+				
+		self.set('payment_entries', [])
 		self.total_amount = 0.0
 
-		for d in dl:
-			nl = self.append('entries', {})
-			nl.posting_date = d.posting_date
-			nl.voucher_id = d.name
-			nl.cheque_number = d.cheque_no
-			nl.cheque_date = d.cheque_date
-			nl.debit = d.debit
-			nl.credit = d.credit
-			nl.against_account = d.against_account
-			nl.clearance_date = d.clearance_date
-			self.total_amount += flt(d.debit) - flt(d.credit)
+		for d in entries:
+			row = self.append('payment_entries', {})
 
-	def update_details(self):
-		vouchers = []
-		for d in self.get('entries'):
+			d.amount = fmt_money(d.debit if d.debit else d.credit, 2, d.account_currency) + " " + (_("Dr") if d.debit else _("Cr"))
+			d.pop("credit")
+			d.pop("debit")
+			d.pop("account_currency")
+			row.update(d)
+			self.total_amount += flt(d.amount)
+
+	def update_clearance_date(self):
+		clearance_date_updated = False
+		for d in self.get('payment_entries'):
 			if d.clearance_date:
+				if not d.payment_document:
+					frappe.throw(_("Row #{0}: Payment document is required to complete the trasaction"))
+
 				if d.cheque_date and getdate(d.clearance_date) < getdate(d.cheque_date):
-					frappe.throw(_("Clearance date cannot be before check date in row {0}").format(d.idx))
+					frappe.throw(_("Row #{0}: Clearance date {1} cannot be before Cheque Date {2}")
+						.format(d.idx, d.clearance_date, d.cheque_date))
 
-				frappe.db.set_value("Journal Voucher", d.voucher_id, "clearance_date", d.clearance_date)
-				frappe.db.sql("""update `tabJournal Voucher` set clearance_date = %s, modified = %s
-					where name=%s""", (d.clearance_date, nowdate(), d.voucher_id))
-				vouchers.append(d.voucher_id)
+			if d.clearance_date or self.include_reconciled_entries:
+				if not d.clearance_date:
+					d.clearance_date = None
 
-		if vouchers:
-			msgprint("Clearance Date updated in: {0}".format(", ".join(vouchers)))
+				frappe.db.set_value(d.payment_document, d.payment_entry, "clearance_date", d.clearance_date)
+				frappe.db.sql("""update `tab{0}` set clearance_date = %s, modified = %s 
+					where name=%s""".format(d.payment_document), 
+				(d.clearance_date, nowdate(), d.payment_entry))
+				
+				clearance_date_updated = True
+
+		if clearance_date_updated:
+			self.get_payment_entries()
+			msgprint(_("Clearance Date updated"))
 		else:
 			msgprint(_("Clearance Date not mentioned"))

erpnext/accounts/doctype/bank_reconciliation_detail/bank_reconciliation_detail.json

@@ -1,109 +1,281 @@
 {
- "creation": "2013-02-22 01:27:37.000000", 
+ "allow_copy": 0, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "beta": 0, 
+ "creation": "2013-02-22 01:27:37", 
+ "custom": 0, 
  "docstatus": 0, 
  "doctype": "DocType", 
+ "editable_grid": 1, 
  "fields": [
   {
-   "fieldname": "voucher_id", 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "payment_document", 
    "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Payment Document", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "DocType", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
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    "fieldname": "posting_date", 
    "fieldtype": "Date", 
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-  {
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+ "issingle": 0, 
  "istable": 1, 
- "modified": "2013-12-20 19:22:55.000000", 
+ "max_attachments": 0, 
+ "menu_index": 0, 
+ "modified": "2016-11-17 11:39:00.308624", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Bank Reconciliation Detail", 
- "owner": "Administrator"
+ "owner": "Administrator", 
+ "permissions": [], 
+ "quick_entry": 1, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_order": "ASC", 
+ "track_seen": 0
 }

erpnext/accounts/doctype/bank_reconciliation_detail/bank_reconciliation_detail.py

@@ -1,4 +1,4 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
 from __future__ import unicode_literals

erpnext/accounts/doctype/budget/budget.js

@@ -0,0 +1,62 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Budget', {
+	onload: function(frm) {
+		frm.set_query("cost_center", function() {
+			return {
+				filters: {
+					company: frm.doc.company
+				}
+			}
+		})
+
+		frm.set_query("project", function() {
+			return {
+				filters: {
+					company: frm.doc.company
+				}
+			}
+		})
+		
+		frm.set_query("account", "accounts", function() {
+			return {
+				filters: {
+					company: frm.doc.company,
+					report_type: "Profit and Loss",
+					is_group: 0
+				}
+			}
+		})
+		
+		frm.set_query("monthly_distribution", function() {
+			return {
+				filters: {
+					fiscal_year: frm.doc.fiscal_year
+				}
+			}
+		})
+	},
+
+	refresh: function(frm) {
+		frm.trigger("toggle_reqd_fields")
+	},
+
+	budget_against: function(frm) {
+		frm.trigger("set_null_value")
+		frm.trigger("toggle_reqd_fields")
+	},
+
+	set_null_value: function(frm) {
+		if(frm.doc.budget_against == 'Cost Center') {
+			frm.set_value('project', null)
+		} else {
+			frm.set_value('cost_center', null)
+		}
+	},
+
+	toggle_reqd_fields: function(frm) {
+		frm.toggle_reqd("cost_center", frm.doc.budget_against=="Cost Center");
+		frm.toggle_reqd("project", frm.doc.budget_against=="Project");
+	}
+});

erpnext/accounts/doctype/budget/budget.json

@@ -0,0 +1,422 @@
+{
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+ "allow_import": 1, 
+ "allow_rename": 0, 
+ "beta": 0, 
+ "creation": "2016-05-16 11:42:29.632528", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
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+   "length": 0, 
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+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company", 
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+   "precision": "", 
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+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
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+   "depends_on": "eval:doc.budget_against == 'Cost Center'", 
+   "fieldname": "cost_center", 
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+   "hidden": 0, 
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+  }, 
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+  }, 
+  {
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+   "bold": 0, 
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+   "fieldname": "fiscal_year", 
+   "fieldtype": "Link", 
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+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Fiscal Year", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Fiscal Year", 
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+  }, 
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+   "bold": 0, 
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+   "fieldname": "column_break_3", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
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+  }, 
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+   "collapsible": 0, 
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+   "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": "Action if Annual Budget Exceeded", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "\nStop\nWarn\nIgnore", 
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+  }, 
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+   "columns": 0, 
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+   "fieldname": "monthly_distribution", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
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+   "in_filter": 0, 
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+ "modified": "2017-02-17 16:25:32.342055", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Budget", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
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+   "role": "Accounts Manager", 
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+  }
+ ], 
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+ "show_name_in_global_search": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_changes": 0, 
+ "track_seen": 0
+}

erpnext/accounts/doctype/budget/budget.py

@@ -0,0 +1,184 @@
+ # -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import flt, getdate, add_months, get_last_day, fmt_money
+from frappe.model.naming import make_autoname
+from frappe.model.document import Document
+
+class BudgetError(frappe.ValidationError): pass
+class DuplicateBudgetError(frappe.ValidationError): pass
+
+class Budget(Document):
+	def autoname(self):
+		self.name = make_autoname(self.get(frappe.scrub(self.budget_against)) 
+			+ "/" + self.fiscal_year + "/.###")
+
+	def validate(self):
+		if not self.get(frappe.scrub(self.budget_against)):
+			frappe.throw(_("{0} is mandatory").format(self.budget_against))
+		self.validate_duplicate()
+		self.validate_accounts()
+		self.set_null_value()
+
+	def validate_duplicate(self):
+		budget_against_field = frappe.scrub(self.budget_against)
+		budget_against = self.get(budget_against_field)
+		existing_budget = frappe.db.get_value("Budget", {budget_against_field: budget_against,
+			"fiscal_year": self.fiscal_year, "company": self.company,
+			"name": ["!=", self.name], "docstatus": ["!=", 2]})
+		if existing_budget: 
+			frappe.throw(_("Another Budget record '{0}' already exists against {1} '{2}' for fiscal year {3}")
+				.format(existing_budget, self.budget_against, budget_against, self.fiscal_year), DuplicateBudgetError)
+	
+	def validate_accounts(self):
+		account_list = []
+		for d in self.get('accounts'):
+			if d.account:
+				account_details = frappe.db.get_value("Account", d.account,
+					["is_group", "company", "report_type"], as_dict=1)
+
+				if account_details.is_group:
+					frappe.throw(_("Budget cannot be assigned against Group Account {0}").format(d.account))
+				elif account_details.company != self.company:
+					frappe.throw(_("Account {0} does not belongs to company {1}")
+						.format(d.account, self.company))
+				elif account_details.report_type != "Profit and Loss":
+					frappe.throw(_("Budget cannot be assigned against {0}, as it's not an Income or Expense account")
+						.format(d.account))
+
+				if d.account in account_list:
+					frappe.throw(_("Account {0} has been entered multiple times").format(d.account))
+				else:
+					account_list.append(d.account)
+
+	def set_null_value(self):
+		if self.budget_against == 'Cost Center':
+			self.project = None
+		else:
+			self.cost_center = None
+
+def validate_expense_against_budget(args):
+	args = frappe._dict(args)
+	if not args.cost_center and not args.project:
+		return
+	for budget_against in ['project', 'cost_center']:
+		if args.get(budget_against) \
+				and frappe.db.get_value("Account", {"name": args.account, "root_type": "Expense"}):
+
+			if args.project and budget_against == 'project':
+				condition = "and b.project='%s'" % frappe.db.escape(args.project)
+				args.budget_against_field = "Project"
+			
+			elif args.cost_center and budget_against == 'cost_center':
+				cc_lft, cc_rgt = frappe.db.get_value("Cost Center", args.cost_center, ["lft", "rgt"])
+				condition = """and exists(select name from `tabCost Center` 
+					where lft<=%s and rgt>=%s and name=b.cost_center)""" % (cc_lft, cc_rgt)
+				args.budget_against_field = "Cost Center"
+
+			args.budget_against = args.get(budget_against)
+
+			budget_records = frappe.db.sql("""
+				select
+					b.{budget_against_field}, ba.budget_amount, b.monthly_distribution,
+					b.action_if_annual_budget_exceeded, 
+					b.action_if_accumulated_monthly_budget_exceeded
+				from 
+					`tabBudget` b, `tabBudget Account` ba
+				where
+					b.name=ba.parent and b.fiscal_year=%s 
+					and ba.account=%s and b.docstatus=1
+					{condition}
+			""".format(condition=condition, 
+				budget_against_field=frappe.scrub(args.get("budget_against_field"))),
+				(args.fiscal_year, args.account), as_dict=True)
+				
+			if budget_records:
+				validate_budget_records(args, budget_records)
+
+def validate_budget_records(args, budget_records):
+	for budget in budget_records:
+		if flt(budget.budget_amount):
+			yearly_action = budget.action_if_annual_budget_exceeded
+			monthly_action = budget.action_if_accumulated_monthly_budget_exceeded
+
+			if monthly_action in ["Stop", "Warn"]:
+				budget_amount = get_accumulated_monthly_budget(budget.monthly_distribution,
+					args.posting_date, args.fiscal_year, budget.budget_amount)
+				args["month_end_date"] = get_last_day(args.posting_date)
+
+				compare_expense_with_budget(args, budget_amount, 
+					_("Accumulated Monthly"), monthly_action)
+
+			if yearly_action in ("Stop", "Warn") and monthly_action != "Stop" \
+				and yearly_action != monthly_action:
+				compare_expense_with_budget(args, flt(budget.budget_amount), 
+						_("Annual"), yearly_action)
+
+
+def compare_expense_with_budget(args, budget_amount, action_for, action):
+	actual_expense = get_actual_expense(args)
+	if actual_expense > budget_amount:
+		diff = actual_expense - budget_amount
+		currency = frappe.db.get_value('Company', args.company, 'default_currency')
+
+		msg = _("{0} Budget for Account {1} against {2} {3} is {4}. It will exceed by {5}").format(
+				_(action_for), frappe.bold(args.account), args.budget_against_field, 
+				frappe.bold(args.budget_against), 
+				frappe.bold(fmt_money(budget_amount, currency=currency)), 
+				frappe.bold(fmt_money(diff, currency=currency)))
+
+		if action=="Stop":
+			frappe.throw(msg, BudgetError)
+		else:
+			frappe.msgprint(msg, indicator='orange')
+
+
+def get_actual_expense(args):
+	condition1 = " and gle.posting_date <= %(month_end_date)s" \
+		if args.get("month_end_date") else ""
+	if args.budget_against_field == "Cost Center":
+		lft_rgt = frappe.db.get_value(args.budget_against_field, 
+			args.budget_against, ["lft", "rgt"], as_dict=1)
+		args.update(lft_rgt)
+		condition2 = """and exists(select name from `tabCost Center` 
+			where lft>=%(lft)s and rgt<=%(rgt)s and name=gle.cost_center)"""
+	
+	elif args.budget_against_field == "Project":
+		condition2 = "and exists(select name from `tabProject` where name=gle.project)"
+
+	return flt(frappe.db.sql("""
+		select sum(gle.debit) - sum(gle.credit)
+		from `tabGL Entry` gle
+		where gle.account=%(account)s
+			{condition1}
+			and gle.fiscal_year=%(fiscal_year)s
+			and gle.company=%(company)s
+			and gle.docstatus=1
+			{condition2}
+	""".format(condition1=condition1, condition2=condition2), (args))[0][0])
+
+
+def get_accumulated_monthly_budget(monthly_distribution, posting_date, fiscal_year, annual_budget):
+	distribution = {}
+	if monthly_distribution:
+		for d in frappe.db.sql("""select mdp.month, mdp.percentage_allocation
+			from `tabMonthly Distribution Percentage` mdp, `tabMonthly Distribution` md
+			where mdp.parent=md.name and md.fiscal_year=%s""", fiscal_year, as_dict=1):
+				distribution.setdefault(d.month, d.percentage_allocation)
+
+	dt = frappe.db.get_value("Fiscal Year", fiscal_year, "year_start_date")
+	accumulated_percentage = 0.0
+
+	while(dt <= getdate(posting_date)):
+		if monthly_distribution:
+			accumulated_percentage += distribution.get(getdate(dt).strftime("%B"), 0)
+		else:
+			accumulated_percentage += 100.0/12
+
+		dt = add_months(dt, 1)
+
+	return annual_budget * accumulated_percentage / 100

erpnext/accounts/doctype/budget/test_budget.py

@@ -0,0 +1,197 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+from erpnext.accounts.doctype.budget.budget import get_actual_expense, BudgetError
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+
+class TestBudget(unittest.TestCase):		
+	def test_monthly_budget_crossed_ignore(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+		
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center - _TC", submit=True)
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv.name}))
+			
+		budget.cancel()
+
+	def test_monthly_budget_crossed_stop1(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+		
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center - _TC")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+	def test_monthly_budget_crossed_stop2(self):
+		set_total_expense_zero("2013-02-28", "Project")
+
+		budget = make_budget("Project")
+		
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center - _TC", project="_Test Project")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+	def test_yearly_budget_crossed_stop1(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+		
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 150000, "_Test Cost Center - _TC")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.cancel()
+
+	def test_yearly_budget_crossed_stop2(self):
+		set_total_expense_zero("2013-02-28", "Project")
+
+		budget = make_budget("Project")
+		
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 150000, "_Test Cost Center - _TC", project="_Test Project")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.cancel()
+
+	def test_monthly_budget_on_cancellation1(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+				
+		jv1 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True)
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv1.name}))
+
+		jv2 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True)
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv2.name}))
+
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+		
+		self.assertRaises(BudgetError, jv1.cancel)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+	def test_monthly_budget_on_cancellation2(self):
+		set_total_expense_zero("2013-02-28", "Project")
+
+		budget = make_budget("Project")
+				
+		jv1 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True, project="_Test Project")
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv1.name}))
+
+		jv2 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True, project="_Test Project")
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv2.name}))
+
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+		
+		self.assertRaises(BudgetError, jv1.cancel)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+		
+	def test_monthly_budget_against_group_cost_center(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+		set_total_expense_zero("2013-02-28", "Cost Center", "_Test Cost Center 2 - _TC")
+		
+		budget = make_budget("Cost Center", "_Test Company - _TC")
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center 2 - _TC")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+def set_total_expense_zero(posting_date, budget_against_field=None, budget_against_CC=None):
+	if budget_against_field == "Project":
+		budget_against = "_Test Project"
+	else:
+		budget_against = budget_against_CC or "_Test Cost Center - _TC"
+	existing_expense = get_actual_expense(frappe._dict({
+		"account": "_Test Account Cost for Goods Sold - _TC",
+		"cost_center": "_Test Cost Center - _TC",
+		"monthly_end_date": posting_date,
+		"company": "_Test Company",
+		"fiscal_year": "_Test Fiscal Year 2013",
+		"budget_against_field": budget_against_field,
+		"budget_against": budget_against
+	}))
+	
+	if existing_expense:
+		if budget_against_field == "Cost Center":
+			make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", -existing_expense, "_Test Cost Center - _TC", submit=True)
+		elif budget_against_field == "Project":
+			make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", -existing_expense, "_Test Cost Center - _TC", submit=True, project="_Test Project")
+		
+def make_budget(budget_against=None, cost_center=None):
+	if budget_against == "Project":
+		budget_list = frappe.get_all("Budget", fields=["name"], filters = {"name": ("like", "_Test Project/_Test Fiscal Year 2013%")})
+	else:
+		budget_list = frappe.get_all("Budget", fields=["name"], filters = {"name": ("like", "_Test Cost Center - _TC/_Test Fiscal Year 2013%")})
+	for d in budget_list:
+		frappe.db.sql("delete from `tabBudget` where name = %(name)s", d)
+		frappe.db.sql("delete from `tabBudget Account` where parent = %(name)s", d)
+
+	budget = frappe.new_doc("Budget")
+	
+	if budget_against == "Project":
+		budget.project = "_Test Project"
+	else:
+		budget.cost_center =cost_center or "_Test Cost Center - _TC"
+	
+	
+	budget.fiscal_year = "_Test Fiscal Year 2013"
+	budget.monthly_distribution = "_Test Distribution"
+	budget.company = "_Test Company"
+	budget.action_if_annual_budget_exceeded = "Stop"
+	budget.action_if_accumulated_monthly_budget_exceeded = "Ignore"
+	budget.budget_against = budget_against
+	budget.append("accounts", {
+		"account": "_Test Account Cost for Goods Sold - _TC",
+		"budget_amount": 100000
+	})
+	
+	budget.insert()
+	budget.submit()
+
+	return budget