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["[Account_Value]","[Account_Name]","[Account_Description]","[Account_Type]","[Account_Sign]","[Account_Document]","[Account_Summary]","[Default_Account]","[Account_Parent]","[Balance Sheet]","[Balance Sheet_Name]","[US 1120 Balance Sheet]","US 1120 Balance Sheet_Name","[Profit & Loss]","[Profit & Loss_Name]","[US 1120 Income Statement]","[US 1120 Income Statement_Name]","[Cash Flow]","[Cash Flow_Name]"]
[1,"Assets",null,"Asset",null,null,"Yes",null,null,1,"Assets",15,"Total Assets"]
[11,"Cash",null,"Asset",null,null,"Yes",null,1,11,"Cash",1,"Cash"]
[11100,"Checking Account","Bank Asset","Asset",null,"Yes","No","B_ASSET_ACCT",11]
[11110,"Checking In-Transfer","Bank transactions in transit","Asset",null,"Yes","No","B_INTRANSIT_ACCT",11]
[11120,"Checking Unidentified Receipts","Receipts from unidentified customer","Asset",null,"Yes","No",null,11]
[11130,"Checking Unallocated Receipts","Received, unallocated payments","Asset",null,"Yes","No","B_UNALLOCATEDCASH_ACCT",11]
[11200,"Checking Account 2",null,"Asset",null,null,"No",null,11]
[11300,"Savings Account",null,"Asset",null,null,"No",null,11]
[11800,"Cash in Registers",null,"Asset",null,null,"No",null,11]
[11900,"Petty Cash","Cash Book Asset","Asset",null,"Yes","No","CB_ASSET_ACCT",11]
[11910,"Petty Cash In-Transfer","Cash Book Transfer","Asset",null,"Yes","No","CB_CASHTRANSFER_ACCT",11]
[12,"Accounts Receivable",null,"Asset",null,null,"Yes",null,1,12,"Accounts Receivable"]
[121,"Accounts Receivable - Trade",null,"Asset",null,null,"Yes",null,12]
[12110,"Accounts Receivable - Trade","Accounts Receivables","Asset",null,"Yes","No","C_RECEIVABLE_ACCT",121,null,null,"2a","Trade nodes and accounts receivables"]
[12115,"Accounts Receivable Services - Trade","Accounts Receivables for Services","Asset",null,"Yes","No","C_RECEIVABLE_SERVICES_ACCT",121,null,null,"2a","Trade nodes and accounts receivables"]
[12120,"A/R Non Sufficient Funds Returned Checks",null,"Asset",null,null,"No",null,121,null,null,"2a"]
[12180,"A/R Trade Allowance for Bad Debit",null,"Asset",null,null,"No",null,121,null,null,"2b","Less allowances for bad debts"]
[12190,"Not invoiced receivables","We delivered but have not invoiced yet","Asset",null,"Yes","No",null,121,null,null,"2a"]
[122,"Credit Card in Transit",null,"Asset",null,null,"Yes",null,12]
[12210,"In Transit A/R Amex",null,"Asset",null,null,"No",null,122,null,null,"2a"]
[12220,"In Transit A/R Master Card",null,"Asset",null,null,"No",null,122,null,null,"2a"]
[12230,"In Transit A/R Visa",null,"Asset",null,null,"No",null,122,null,null,"2a"]
[12240,"In Transit A/R ATM Cards",null,"Asset",null,null,"No",null,122,null,null,"2a"]
[12290,"A/R Credit Cards Allowance for Bad Debit",null,"Asset",null,null,"No",null,122,null,null,"2b"]
[12300,"Vendor Allowances Receivable",null,"Asset",null,null,"No",null,12,null,null,"2a"]
[124,"Loans Receivable",null,"Asset",null,null,"Yes",null,12]
[12410,"Loans Receivable Employees",null,"Asset",null,null,"No",null,124,null,null,"2a"]
[12420,"Loans Receivable Owners/Shareholders",null,"Asset",null,null,"No",null,124,null,null,7,"Loans to Shareholders"]
[12440,"Loans Receivable Others",null,"Asset",null,null,"No",null,124,null,null,"2a"]
[125,"Prepayments",null,"Asset",null,null,"Yes",null,12]
[12510,"Vendor prepayment","Prepayments for future expense","Asset",null,"Yes","No","V_PREPAYMENT_ACCT",125,null,null,"2a"]
[12520,"Employee Expense Prepayment","Expense advances","Asset",null,"Yes","No",null,125,null,null,"2a"]
[126,"Tax receivables",null,"Asset",null,null,"Yes",null,12]
[12610,"Tax credit A/R","Tax to be reimbursed - before tax declaration","Asset",null,"Yes","No","T_CREDIT_ACCT",126,null,null,6]
[12620,"Tax receivables","Tax to receive based on tax declaration","Asset",null,"Yes","No",null,126,null,null,6]
[12800,"Intercompany Due From","Default Receivables account for intercompany trx","Asset",null,"Yes","No","INTERCOMPANYDUEFROM_ACCT",12,null,null,6]
[12900,"A/R Miscellaneous",null,"Asset",null,null,"No",null,12,null,null,"2a"]
[13,"Investments",null,"Asset",null,null,"Yes",null,1,13,"Investments"]
[13100,"US Government Obligations",null,"Asset",null,null,"No",null,13,null,null,4,"US Government Obligations"]
[13200,"Tax-Exempt Securities",null,"Asset",null,null,"No",null,13,null,null,5,"Tax-Exempt Securities"]
[13300,"Other Investments",null,"Asset",null,null,"No",null,13,null,null,9,"Other Investments"]
[14,"Inventory",null,"Asset",null,null,"Yes",null,1,14,"Inventory",3,"Inventories"]
[14100,"General Trade Inventory","Inventory Account","Asset",null,"Yes","No",null,14]
[14120,"Product asset","Product Inventory Account","Asset",null,"Yes","No","P_ASSET_ACCT",14]
[14130,"Work In Process","Work In Process Account","Asset",null,"Yes","No",null,14]
[14140,"Floor Stock","Floor Stock Account","Asset",null,"Yes","No",null,14]
[15,"Prepaid Expenses, Deposits & Other Current Assets",null,"Asset",null,null,"Yes",null,1,15,"Prepaid Expenses, Deposits & Other Current Assets",6,"Other Current Assets"]
[151,"Prepaid Expenses",null,"Asset",null,null,"Yes",null,15]
[15110,"Prepaid Insurance",null,"Asset",null,null,"No",null,151]
[15120,"Prepaid Rent",null,"Asset",null,null,"No",null,151]
[15130,"Prepaid Interest",null,"Asset",null,null,"No",null,151]
[15190,"Prepaid Others",null,"Asset",null,null,"No",null,151]
[152,"Deposits",null,"Asset",null,null,"Yes",null,15]
[15210,"Deposit Rent",null,"Asset",null,null,"No",null,152]
[15220,"Deposit Utilities",null,"Asset",null,null,"No",null,152]
[15290,"Deposit Others",null,"Asset",null,null,"No",null,152]
[153,"Other Current Assets",null,"Asset",null,null,"Yes",null,15]
[15300,"Other Current Assets",null,"Asset",null,null,"No",null,153]
[{"$nulls":9},"15_","Total Current Assets"]
[16,"Land and Building",null,"Asset",null,null,"Yes",null,1,16,"Land and Building"]
[16100,"Land",null,"Asset",null,null,"No",null,16,null,null,12,"Land"]
[16200,"Building",null,"Asset",null,null,"No",null,16,null,null,"10a","Buildings and other depreciable assets"]
[16300,"Land Improvements",null,"Asset",null,null,"No",null,16,null,null,"10a"]
[16400,"Building Improvements",null,"Asset",null,null,"No",null,16,null,null,"10a"]
[16500,"Leasehold Improvements",null,"Asset",null,null,"No",null,16,null,null,"10a"]
[17,"Furniture, Fixtures & Equipment",null,"Asset",null,null,"Yes",null,1,17,"Furniture, Fixtures & Equipment","10a"]
[17100,"Furniture",null,"Asset",null,null,"No",null,17]
[17200,"Fixtures",null,"Asset",null,null,"No",null,17]
[17300,"Equipment",null,"Asset",null,null,"No",null,17]
[17400,"Vehicles",null,"Asset",null,null,"No",null,17]
[17500,"Data Processing Equipment",null,"Asset",null,null,"No",null,17]
[17600,"Software",null,"Asset",null,null,"No",null,17]
[177,"Project Assets",null,"Asset",null,null,"Yes",null,17,null,null,"10a"]
[17710,"Project asset","Created Asset","Asset",null,"Yes","No","PJ_ASSET_ACCT",177]
[17720,"Project WIP","Asset Work in Progress","Asset",null,"Yes","No","PJ_WIP_ACCT",177]
[18,"Accumulated Depreciation",null,"Asset",null,null,"Yes",null,1,18,"Accumulated Depreciation","10b","Less accumulated depreciation"]
[18120,"Building Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18130,"Land Improvement Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18140,"Building Improvement Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18150,"Leasehold Improvement Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18210,"Furniture Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18220,"Fixtures Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18230,"Equipment Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18240,"Vehicles Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18250,"Data Processing Equipment Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[18260,"Software Accumulated Depreciation",null,"Asset",null,null,"No",null,18]
[19,"Other Assets",null,"Asset",null,null,"Yes",null,1,19,"Other Assets"]
[191,"Intangible Assets",null,"Asset",null,null,"Yes",null,19]
[19110,"Amortizable Assets",null,"Asset",null,null,"No",null,191,null,null,"13a","Intangible Assets"]
[19120,"Goodwill",null,"Asset",null,null,"No",null,191,null,null,"13a"]
[19130,"Customer Lists",null,"Asset",null,null,"No",null,191,null,null,"13a"]
[19140,"Other Intangible Assets",null,"Asset",null,null,"No",null,191,null,null,"13a"]
[19150,"Accumulated Amortization",null,"Asset",null,null,"No",null,191,null,null,"13b","Less accumulated amortization"]
[19200,"Cash Surrender Value of Life Insurance",null,"Asset",null,null,"No",null,19,null,null,14,"Other Assets"]
[19900,"Other Assets",null,"Asset",null,null,"No",null,19,null,null,14]
[{"$nulls":9},"19_","Fixed and other Assets"]
[2,"Liabilities",null,"Liability",null,null,"Yes",null,null,2,"Liabilities"]
[21,"Accounts Payables",null,"Liability",null,null,"Yes",null,2,21,"Accounts Payable"]
[211,"Accounts Payables Trade",null,"Liability",null,null,"Yes",null,21,null,null,16,"Accounts Payable"]
[21100,"Accounts Payable Trade","Accounts Payables","Liability",null,"Yes","No","V_LIABILITY_ACCT",211]
[21190,"Not invoiced receipts","Received products/services from vendors, but not invoiced","Liability",null,"Yes","No","NOTINVOICEDRECEIPTS_ACCT",211]
[21200,"Accounts Payable Services","Accounts Payables for non-product revenue","Liability",null,"Yes","No","V_LIABILITY_SERVICES_ACCT",21]
[21300,"Payment selection","Selected A/P invoices for payment ","Liability",null,"Yes","No","B_PAYMENTSELECT_ACCT",21]
[215,"Customer Payables",null,"Liability",null,null,"Yes",null,21,null,null,16]
[21510,"Customer Prepayments","Prepayments for future revenue","Liability",null,"Yes","No","C_PREPAYMENT_ACCT",215]
[21520,"Merchandise Credits Unredeemed",null,"Liability",null,null,"No",null,215]
[21530,"Gift Certificated Unredeemed",null,"Liability",null,null,"No",null,215]
[21540,"Special Order Deposits",null,"Liability",null,null,"No",null,215]
[21550,"Mail Order Deposits",null,"Liability",null,null,"No",null,215]
[216,"Tax Payables",null,"Liability",null,null,"Yes",null,21,null,null,18,"Other current liabilities"]
[21610,"Tax due","Tax to be paid - before tax declaration","Liability",null,"Yes","No","T_DUE_ACCT",216]
[21620,"Tax liability","Tax to be paid based on tax declaration","Liability",null,"Yes","No",null,216]
[21700,"Withholding (Tax)","Withholding for 1099 or Quality Guarantee","Liability",null,"Yes","No",null,21]
[21710,"Withholding (Other)",null,"Liability",null,null,"No",null,21]
[21800,"Intercompany Due To","Default Payables account for intercompany trx","Liability",null,"Yes","No","INTERCOMPANYDUETO_ACCT",21]
[22,"Accrued Expenses",null,"Liability",null,null,"Yes",null,2,22,"Accrued Expenses",18]
[22100,"Accrued Payroll",null,"Liability",null,null,"No",null,22]
[22200,"Payroll Withholdings",null,"Liability",null,null,"No",null,22]
[22210,"Federal Tax Withholding",null,"Liability",null,null,"No",null,22]
[22220,"FICA Withholding",null,"Liability",null,null,"No",null,22]
[22230,"Medicare Withholding",null,"Liability",null,null,"No",null,22]
[22240,"State Tax Withholding",null,"Liability",null,null,"No",null,22]
[22250,"Local Tax Withholding",null,"Liability",null,null,"No",null,22]
[22260,"401k & Pension Withholding",null,"Liability",null,null,"No",null,22]
[22270,"Garnishment Withholding",null,"Liability",null,null,"No",null,22]
[22290,"Miscellaneous Withholding",null,"Liability",null,null,"No",null,22]
[22300,"Accrued Payroll Taxes",null,"Liability",null,null,"No",null,22]
[22310,"FICA Employers Contribution",null,"Liability",null,null,"No",null,22]
[22320,"Medicare Employers Contribution",null,"Liability",null,null,"No",null,22]
[22330,"Federal Unemployment Employers Contribution",null,"Liability",null,null,"No",null,22]
[22340,"State Unemployment Employers Contribution",null,"Liability",null,null,"No",null,22]
[22400,"Sales Tax Collected",null,"Liability",null,null,"No",null,22]
[22500,"Accrued Use Tax",null,"Liability",null,null,"No",null,22]
[22600,"Accrued Retirement Plan Expense",null,"Liability",null,null,"No",null,22]
[22900,"Accrued Expenses Others",null,"Liability",null,null,"No",null,22]
[23,"Current Note Payables",null,"Liability",null,null,"Yes",null,2,23,"Current Note Payables",17,"Mortgages, notes, bonds payable in less than 1 year"]
[23100,"Short Term Obligation",null,"Liability",null,null,"No",null,23]
[23900,"Current Portion of Long Term Debt",null,"Liability",null,null,"No",null,23]
[24,"Long Term Liabilities",null,"Liability",null,null,"Yes",null,2,24,"Long Term Liabilities"]
[24100,"Long Term Obligation",null,"Liability",null,null,"No",null,24,null,null,20,"Mortgages, notes, bonds payable in 1 year or more"]
[24200,"Mortgage",null,"Liability",null,null,"No",null,24,null,null,8,"Mortgage and real estate loan"]
[24300,"Loan from Owner/Stockholder",null,"Liability",null,null,"No",null,24,null,null,19,"Loans from Shareholder"]
[24800,"Other Long Term Obligation",null,"Liability",null,null,"No",null,24,null,null,21,"Other Liabilities"]
[24900,"Current Portion of Long Term Debt",null,"Liability",null,null,"No",null,24,null,null,20]
[3,"Owner's Equity/Net Worth",null,"Owner's Equity",null,null,"Yes",null,null,3,"Owner's Equity/Net Worth"]
[31,"Capital",null,"Owner's Equity",null,null,"Yes",null,3,31,"Capital"]
[31000,"Capital/Common Stock",null,"Owner's Equity",null,null,"No",null,31,null,null,"22b","Capital Stock Preferred"]
[31010,"Capital in excess of Par on Common Stock",null,"Owner's Equity",null,null,"No",null,31,null,null,23,"Additional Paid-in Capital"]
[31100,"Preferred Stock",null,"Owner's Equity",null,null,"No",null,31,null,null,"22a","Capital Stock Common"]
[31110,"Capital in excess of Par on Preferred Stock",null,"Owner's Equity",null,null,"No",null,31,null,null,23]
[32,"Earnings",null,"Owner's Equity",null,null,"Yes",null,3,32,"Current Profit & Loss",25,"Retained Earnings"]
[32100,"Dividends",null,"Owner's Equity",null,null,"No",null,32]
[32200,"Drawings",null,"Owner's Equity",null,null,"No",null,32]
[32900,"Retained Earnings","Year end processing to balance account (Income Summary)","Owner's Equity",null,"Yes","No",null,32]
[{"$nulls":9},33,"Total Liabilities and Equity"]
[4,"Sales",null,"Revenue",null,null,"Yes",{"$nulls":6},4,"Sales"]
[41000,"Trade Revenue","Default Product or Service revenue","Revenue",null,"Yes","No","P_REVENUE_ACCT",4,{"$nulls":6},"1a","Gross receipts or sales"]
[42000,"Services Revenue",null,"Revenue",null,null,"No",null,4,{"$nulls":6},"1a"]
[43000,"Sideline Revenue",null,"Revenue",null,null,"No",null,4,{"$nulls":6},"1a"]
[46000,"Royalties Revenue",null,"Revenue",null,null,"No",null,4,{"$nulls":6},7,"Gross Royalties"]
[47000,"Unearned revenue","We have invoiced, but not delivered yet","Revenue",null,"Yes","No","UNEARNEDREVENUE_ACCT",4,{"$nulls":6},"1a"]
[48000,"Not invoiced revenue","We delivered but have not invoiced yet","Revenue",null,"Yes","No",null,4,{"$nulls":6},"1a"]
[49,"Sales Discounts",null,"Revenue",null,null,"Yes",null,4,{"$nulls":4},49,"Sales Discounts","1b","Less returns and allowances"]
[49100,"Trade Discounts","Granted Trade discounts (corrects Product Revenue)","Revenue",null,"Yes","No","P_TRADEDISCOUNTGRANT_ACCT",49]
[49200,"Payment discount expense","Granted early payment discount to customers","Revenue",null,"Yes","No","PAYDISCOUNT_EXP_ACCT",49]
[49300,"Promotion Discounts",null,"Revenue",null,null,"No",null,49]
[5,"Cost of Goods Sold",null,"Expense",null,null,"Yes",{"$nulls":6},5,"Cost of Goods Sold",2,"Cost of goods sold"]
[51100,"Product CoGs","Cost of Goods Sold","Expense",null,"Yes","No","P_COGS_ACCT",5]
[51110,"Cost Of Production","Cost Of Production Account","Expense",null,"Yes","No",null,5]
[51120,"Scrap","Scrap Account","Expense",null,"Yes","No",null,5]
[51130,"Outside Processing (Subcontract)","Outside Processing Account","Expense",null,"Yes","No",null,5]
[51200,"Product Expense","Default Service costs (I.e. not on inventory)","Expense",null,"Yes","No","P_EXPENSE_ACCT",5]
[51210,"Product Cost Adjustment","Product Cost Adjustments","Expense",null,"Yes","No","P_COSTADJUSTMENT_ACCT",5]
[51280,"Landed Cost Clearing","Default Landed Cost Clearing","Expense",null,"Yes","No","P_LANDEDCOSTCLEARING_ACCT",5]
[51290,"Product Inventory Clearing","Default Product costs (I.e. on inventory)","Expense",null,"Yes","No","P_INVENTORYCLEARING_ACCT",5]
[52000,"Services Purchases",null,"Expense",null,null,"No",null,5]
[53000,"Sideline Purchases",null,"Expense",null,null,"No",null,5]
[54000,"Freight in",null,"Expense",null,null,"No",null,5]
[55,"Returns",null,"Expense",null,null,"Yes",null,5,{"$nulls":4},55,"Returns","1b"]
[55100,"Returns Expense",null,"Expense",null,null,"No",null,55]
[55200,"Returns to Vendors",null,"Expense",null,null,"No",null,55]
[56,"Inventory CoGs",null,"Expense",null,null,"Yes",null,5,{"$nulls":4},56,"Inventory CoGs",2]
[56100,"Inventory Shrinkage","Physical Inventory Gain/Loss","Expense",null,"Yes","No","W_DIFFERENCES_ACCT",56]
[56200,"Inventory Write Down Below Cost",null,"Expense",null,null,"No",null,56]
[56300,"Inventory Adjustment","Inventory Actual Accounting Value Adjustment","Expense",null,"Yes","No",null,56]
[56400,"Inventory Revaluation","Difference to (lower cost) or market","Expense",null,"Yes","No",null,56]
[57000,"Direct Labor",null,"Expense",null,null,"No",null,5]
[58,"CoGS Variances",null,"Expense",null,null,"Yes",null,5,{"$nulls":4},58,"CoGs Variances",2]
[58100,"Invoice price variance","Difference between product cost and invoice price (IPV)","Expense",null,"Yes","No","P_INVOICEPRICEVARIANCE_ACCT",58]
[58200,"Purchase price variance","Difference between purchase price and standard costs (PPV)","Expense",null,"Yes","No","P_PURCHASEPRICEVARIANCE_ACCT",58]
[58300,"Purchase price variance Offset","Offset Account for Purchase price variance (PPV) ","Expense",null,"Yes","No","PPVOFFSET_ACCT",58]
[58400,"Using Variance","Account for Using Variance","Expense",null,"Yes","No",null,58]
[58500,"Method Change Variance","Account for Method Change Variance","Expense",null,"Yes","No",null,58]
[58600,"Rate Variance","Account for Rate Variance","Expense",null,"Yes","No","P_RATEVARIANCE_ACCT",58]
[58700,"Mix Variance","Account for Mix Variance","Expense",null,"Yes","No",null,58]
[58800,"Average Cost Variance","Account for Average Cost Variance","Expense",null,"Yes","No","P_AVERAGECOSTVARIANCE_ACCT",58]
[59,"CoGs Discounts",null,"Expense",null,null,"Yes",null,5,{"$nulls":4},59,"CoGS Discounts",2]
[59100,"Trade discounts received","Received Trade Discounts (corrects Product expense)","Expense",null,"Yes","No","P_TRADEDISCOUNTREC_ACCT",59]
[59200,"Payment discount revenue","Granted early payment discount from vendors","Expense",null,"Yes","No","PAYDISCOUNT_REV_ACCT",59]
[{"$nulls":13},"5_","Gross Margin",3,"Gross Profit"]
[6,"Expenses",null,"Expense",null,null,"Yes"]
[60,"Payroll Expenses",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},60,"Payroll Expense"]
[60110,"Wages",null,"Expense",null,null,"No",null,60,{"$nulls":6},13,"Salaries and wages"]
[60120,"Wages Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12,"Compensation of officers"]
[60130,"Salaries",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60210,"Vacation Pay",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60220,"Vacation Pay Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60230,"Sick Pay",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60240,"Sick Pay Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60300,"Retirement (Pension, Profit Sharing, 401k)",null,"Expense",null,null,"No",null,60,{"$nulls":6},24,"Pension Profit Sharing"]
[60410,"FICA Tax",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60420,"FICA Tax Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60430,"Federal/State Unemployment",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60440,"Federal/State Unemployment Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60510,"Health Insurance Premium",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60520,"Health Insurance Premium Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60580,"Health Insurance Employee Contribution",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60590,"Health Insurance Cobra Payments",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60600,"Workers Compensation Insurance",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60710,"Disability Insurance Premium",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60720,"Disability Insurance Premium Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60790,"Disability Insurance Employee Contribution",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60810,"Life Insurance Premium",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60820,"Life Insurance Premium Owners",null,"Expense",null,null,"No",null,60,{"$nulls":6},12]
[60890,"Life Insurance Employee Contribution",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[60900,"Other Benefit Expense",null,"Expense",null,null,"No",null,60,{"$nulls":6},25,"Employee benefit programs"]
[60910,"Staff Gifts & Perks",null,"Expense",null,null,"No",null,60,{"$nulls":6},25]
[60920,"Staff Picnic (100% Deductible)",null,"Expense",null,null,"No",null,60,{"$nulls":6},25]
[60990,"Payroll Processing Expense",null,"Expense",null,null,"No",null,60,{"$nulls":6},13]
[61,"Occupancy Cost",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},61,"Occupancy Cost",16,"Rents"]
[61100,"Rent Expense",null,"Expense",null,null,"No",null,61]
[61200,"Utilities",null,"Expense",null,null,"No",null,61]
[61300,"Other Occupancy Costs",null,"Expense",null,null,"No",null,61]
[62,"Advertising",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},62,"Advertising & Promotion",23,"Advertising"]
[62100,"Media Advertising",null,"Expense",null,null,"No",null,62]
[62200,"Catalog, Newsletter",null,"Expense",null,null,"No",null,62]
[62300,"Events",null,"Expense",null,null,"No",null,62]
[62400,"Joint Advertising",null,"Expense",null,null,"No",null,62]
[62500,"Web Hosting",null,"Expense",null,null,"No",null,62]
[62800,"Other Advertising & Promotion",null,"Expense",null,null,"No",null,62]
[62900,"Vendor Advertising Allowances",null,"Expense",null,null,"No",null,62]
[63,"Telephone and Communications",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},63,"Telephone and Communication","xx1","Telephone and Communication"]
[63100,"Telephone",null,"Expense",null,null,"No",null,63]
[63200,"Mobile Telephone",null,"Expense",null,null,"No",null,63]
[63300,"Network Charges",null,"Expense",null,null,"No",null,63]
[64,"Professional Services",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},64,"Professional Services","xx2","Professional Services"]
[64100,"Legal Fees",null,"Expense",null,null,"No",null,64]
[64200,"Accounting Fees",null,"Expense",null,null,"No",null,64]
[64300,"Inventory Verification Fees",null,"Expense",null,null,"No",null,64]
[64500,"Other Consulting Fees",null,"Expense",null,null,"No",null,64]
[65,"Stationary & Supplies",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},65,"Stationary & Supplies","xx3","Stationary & Supplies"]
[65100,"Stationary & Supplies - Office Use",null,"Expense",null,null,"No",null,65]
[65500,"Janitorial Supplies",null,"Expense",null,null,"No",null,65]
[66,"Data Processing",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},66,"Data Processing Expense","xx4","Data Processing Expense"]
[66100,"Data Processing Supplies",null,"Expense",null,null,"No",null,66]
[66200,"Data Processing Rental",null,"Expense",null,null,"No",null,66]
[66300,"Outside Computer Services",null,"Expense",null,null,"No",null,66]
[66900,"Data Processing Other Expense",null,"Expense",null,null,"No",null,66]
[67,"Depreciation Expense",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},67,"Depreciation Expense",20,"Depreciation"]
[67120,"Building Depreciation",null,"Expense",null,null,"No",null,67]
[67130,"Land Improvement Depreciation",null,"Expense",null,null,"No",null,67]
[67140,"Building Improvement Depreciation",null,"Expense",null,null,"No",null,67]
[67150,"Leasehold Improvement Depreciation",null,"Expense",null,null,"No",null,67]
[67210,"Furniture Depreciation",null,"Expense",null,null,"No",null,67]
[67220,"Fixtures Depreciation",null,"Expense",null,null,"No",null,67]
[67230,"Equipment Depreciation",null,"Expense",null,null,"No",null,67]
[67240,"Vehicles Depreciation",null,"Expense",null,null,"No",null,67]
[67250,"Data Processing Equipment Depreciation",null,"Expense",null,null,"No",null,67]
[67260,"Software Depreciation",null,"Expense",null,null,"No",null,67]
[68,"Business Travel",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},68,"Travel & Entertainment"]
[68100,"Business Travel - Plane/Train/Taxi",null,"Expense",null,null,"No",null,68]
[68200,"Business Travel - Auto Reimbursement",null,"Expense",null,null,"No",null,68]
[68300,"Business Travel - Hotel",null,"Expense",null,null,"No",null,68]
[68400,"Business Meals & Entertainment (50%)",null,"Expense",null,null,"No",null,68]
[68500,"Staff Meeting Food (100%)",null,"Expense",null,null,"No",null,68]
[68600,"Employee expense","Default employee expenses","Expense",null,"Yes","No",null,68]
[68900,"Business Travel Other Expense",null,"Expense",null,null,"No",null,68]
[69,"Insurance",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},69,"Insurance"]
[69100,"Business Insurance",null,"Expense",null,null,"No",null,69]
[69200,"Real Estate Insurance",null,"Expense",null,null,"No",null,69]
[69300,"Vehicle Insurance",null,"Expense",null,null,"No",null,69]
[69400,"Other Insurance",null,"Expense",null,null,"No",null,69]
[70,"Payment Processor Costs",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},70,"Payment Processor Costs"]
[70100,"Credit Card Service Charges",null,"Expense",null,null,"No",null,70]
[70200,"Bank Service Charges","Bank expenses","Expense",null,"Yes","No",null,70]
[70900,"Other Payment Service Charges",null,"Expense",null,null,"No",null,70]
[71,"Dues & Subscription",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},71,"Dues & Subscriptions"]
[71100,"Association Membership Fees",null,"Expense",null,null,"No",null,71]
[71200,"Subscription Fees",null,"Expense",null,null,"No",null,71]
[72,"Office Expense",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},72,"Office Expense"]
[72100,"Office Expense",null,"Expense",null,null,"No",null,72]
[73,"Posting & Shipping",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},73,"Postage & Shipping"]
[73100,"Postage Expense",null,"Expense",null,null,"No",null,73]
[73200,"Customer Package Expense",null,"Expense",null,null,"No",null,73]
[73290,"Customer Postage Fees Received",null,"Expense",null,null,"No",null,73]
[73300,"Shipping Expenses",null,"Expense",null,null,"No",null,73]
[74,"Taxes and Licenses",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},74,"Taxes and Licenses",17,"Taxes and Licenses"]
[74100,"Tax expense","Sales Tax paid to Vendors","Expense",null,"Yes","No","T_EXPENSE_ACCT",74]
[74200,"Inventory & Use Taxes",null,"Expense",null,null,"No",null,74]
[74300,"Real Estate Taxes",null,"Expense",null,null,"No",null,74]
[74400,"Business Licenses & Fees",null,"Expense",null,null,"No",null,74]
[74900,"Licenses & Fees - Other",null,"Expense",null,null,"No",null,74]
[75,"Education",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},75,"Education"]
[75100,"Education Course Fees",null,"Expense",null,null,"No",null,75]
[75200,"Education Travel",null,"Expense",null,null,"No",null,75]
[75300,"Education Meals & Entertainment (50%)",null,"Expense",null,null,"No",null,75]
[75900,"Education Other",null,"Expense",null,null,"No",null,75]
[76,"Equipment Rent",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},76,"Equipment Rent"]
[76100,"Office Equipment Rent",null,"Expense",null,null,"No",null,76]
[76200,"Store Equipment Rent",null,"Expense",null,null,"No",null,76]
[76900,"Equipment Rent Other",null,"Expense",null,null,"No",null,76]
[77,"Repairs & Maintenance",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},77,"Repairs & Maintenance",14,"Repairs and maintenance"]
[77100,"Building Repairs & Maintenance",null,"Expense",null,null,"No",null,77]
[77200,"Furniture, Equipment Repairs & Maintenance",null,"Expense",null,null,"No",null,77]
[77300,"Data Processing Repairs & Maintenance",null,"Expense",null,null,"No",null,77]
[77400,"Software Maintenance",null,"Expense",null,null,"No",null,77]
[77500,"Vehicle Repairs & Maintenance",null,"Expense",null,null,"No",null,77]
[77900,"Repairs & Maintenance Other",null,"Expense",null,null,"No",null,77]
[78,"Other Operating Expenses",null,"Expense",null,null,"Yes",null,6,{"$nulls":4},78,"Other Operating Expenses"]
[78100,"Bad Debts Write-off","Receivables write-off - bad debt","Expense",null,"Yes","No","WRITEOFF_ACCT",78,{"$nulls":6},15,"Bad Debt"]
[78200,"Collection Expense",null,"Expense",null,null,"No",null,78]
[78300,"Petty Cash Over/Short","Petty Cash Differences","Expense",null,"Yes","No","CB_DIFFERENCES_ACCT",78]
[78400,"Recruitment Costs",null,"Expense",null,null,"No",null,78]
[78500,"Vehicle Expense",null,"Expense",null,null,"No",null,78]
[78600,"Amortization Expense",null,"Expense",null,null,"No",null,78]
[78700,"Penalties",null,"Expense",null,null,"No",null,78]
[78800,"Franchise Fee / Royalty Fees",null,"Expense",null,null,"No",null,78]
[78900,"Miscellaneous Expense",null,"Expense",null,null,"No",null,78]
[79,"Default/Suspense Accounts","Temporary accounts - balance should be zero","Expense",null,null,"Yes",null,6,{"$nulls":4},79,"Default/Suspense Accounts"]
[79100,"Default account","Default Account (if no other account is defined) V1.1","Expense",null,"Yes","No","DEFAULT_ACCT",79]
[79200,"Suspense balancing ","Difference to make journal balance in source currency - needs to be solved","Expense",null,"Yes","No","SUSPENSEBALANCING_ACCT",79]
[79300,"Suspense error","Import did not find account - needs to be solved","Expense",null,"Yes","No",null,79]
[79400,"Cash book expense","Default other expense for petty cash transactions","Expense",null,"Yes","No","CB_EXPENSE_ACCT",79]
[79500,"Cash book receipts","Default other revenue for petty cash transactions","Revenue",null,"Yes","No","CB_RECEIPT_ACCT",79]
[79600,"Charge expense","Default other expense","Expense",null,"Yes","No","CH_EXPENSE_ACCT",79]
[79700,"Charge revenue","Default other revenue","Revenue",null,"Yes","No",null,79]
[{"$nulls":13},"79_","Total Operating Expenses"]
[{"$nulls":13},"79__","Operating Income"]
[80,"Other Income",null,"Revenue",null,null,"Yes",{"$nulls":6},80,"Other Income"]
[80100,"Interest Income","Bank interest revenue","Revenue",null,"Yes","No","B_INTERESTREV_ACCT",80,{"$nulls":6},5,"Interest"]
[80200,"Dividend Income",null,"Revenue",null,null,"No",null,80,{"$nulls":6},4,"Dividends"]
[80300,"Rental Income",null,"Revenue",null,null,"No",null,80,{"$nulls":6},6,"Gross Rents"]
[80400,"Sales Tax Commission",null,"Revenue",null,null,"No",null,80]
[805,"Currency Gain",null,"Revenue",null,null,"Yes",null,80,{"$nulls":4},805,"Currency Gain"]
[80510,"Bank revaluation gain","Foreign currency bank account gain","Revenue",null,"Yes","No",null,805]
[80520,"Bank settlement gain","Difference between payment and bank account currency","Revenue",null,"Yes","No",null,805]
[80530,"Unrealized gain","Difference between foreign currency receivables/payables and current rate","Revenue",null,"Yes","No","UNREALIZEDGAIN_ACCT",805]
[80540,"Realized gain","Difference between invoice and payment currency","Revenue",null,"Yes","No","REALIZEDGAIN_ACCT",805]
[80700,"Capital Gains Income",null,"Revenue",null,null,"No",null,80]
[80800,"Fixed Asset Sale Gain",null,"Revenue",null,null,"No",null,80]
[80900,"Other Income",null,"Revenue",null,null,"No",null,80]
[82,"Other Expense",null,"Expense",null,null,"Yes",{"$nulls":6},82,"Other Expense"]
[82100,"Interest Expense","Bank interest expense","Expense",null,"Yes","No","B_INTERESTEXP_ACCT",82,{"$nulls":6},18,"Interest"]
[82200,"Mortgage Interest Expense",null,"Expense",null,null,"No",null,82]
[82300,"Uninsured Casualty Loss",null,"Expense",null,null,"No",null,82]
[82400,"Charitable Contributions",null,"Expense",null,null,"No",null,82,{"$nulls":6},19,"Charitable Contributions"]
[825,"Currency Loss",null,"Expense",null,null,"Yes",null,82,{"$nulls":4},825,"Currency Loss"]
[82510,"Bank revaluation loss","Foreign currency bank account loss","Expense",null,"Yes","No",null,825]
[82520,"Bank settlement loss","Difference between payment and bank account currency","Expense",null,"Yes","No",null,825]
[82530,"Unrealized loss","Difference between foreign currency receivables/payables and current rate","Expense",null,"Yes","No","UNREALIZEDLOSS_ACCT",825]
[82540,"Realized loss","Difference between invoice and payment currency","Expense",null,"Yes","No","REALIZEDLOSS_ACCT",825]
[82550,"Currency balancing","Rounding difference to make journal balance in accounting currency","Expense",null,"Yes","No","CURRENCYBALANCING_ACCT",825]
[82700,"Capital Gains Loss",null,"Expense",null,null,"No",null,82]
[82800,"Fixes Asset Sale Loss",null,"Expense",null,null,"No",null,82]
[82900,"Other Expense",null,"Expense",null,null,"No",null,82]
[83,"Expense (Absorbed)",null,"Expense",null,null,"Yes",{"$nulls":6},83,"Expense (Absorbed)"]
[83100,"Labor (Absorbed)","Labor Absorbed account","Expense",null,"Yes","No",null,83]
[83200,"Burden (Absorbed)","Burden Absorbed account","Expense",null,"Yes","No",null,83]
[83300,"Overhead (Applied)","Overhead Applied account","Expense",null,"Yes","No",null,83]
[{"$nulls":13},"83_","Net Income before Tax"]
[89,"Income Tax & Summary",null,"Expense",null,null,"Yes",{"$nulls":6},89,"Income Tax & Summary"]
[89100,"Federal Income Tax",null,"Expense",null,null,"No",null,89]
[89200,"State Income Tax",null,"Expense",null,null,"No",null,89]
[89300,"Local Income Tax",null,"Expense",null,null,"No",null,89]
[89900,"Income Summary","Year end processing to balance account (Retained Earnings)","Expense",null,"Yes","No",null,89,{"$nulls":4},"89_","Net Income"]
[91,"Costing",null,"Memo",null,null,"Yes"]
[911,"Profit Center Costing Distribution",null,"Memo",null,null,"No",null,91]
[912,"Project Costing Distribution",null,"Memo",null,null,"No",null,91]
[913,"Overhead (Applied)",null,"Memo",null,null,"No",null,91]
[95,"Commitment Accounting",null,"Memo",null,null,"Yes"]
[951,"PO Encumbrance",null,"Memo",null,null,"No",null,95]
[952,"PO Commitment",null,"Memo",null,null,"No","COMMITMENTOFFSET_ACCT",95]
[953,"SO Commitment",null,"Memo",null,null,"No","COMMITMENTOFFSETSALES_ACCT",95]
[955,"SO Future Revenue",null,"Memo",null,null,"No",null,95]