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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,"FINANCIACION BASICA","FINANCIACION BASICA",{"$nulls":3},"Yes"]
[10,"CAPITAL","CAPITAL",{"$nulls":3},"Yes",null,1]
[100,"Capital social","Capital social",{"$nulls":3},"No",null,10]
[101,"Fondo social","Fondo social",{"$nulls":3},"No",null,10]
[102,"Capital","Capital",{"$nulls":3},"No",null,10]
[11,"RESERVAS","RESERVAS",{"$nulls":3},"Yes",null,1]
[110,"Prima de emisión de acciones","Prima de emisión de acciones",{"$nulls":3},"No",null,11]
[111,"Reservas de revalorización","Reservas de revalorización",{"$nulls":3},"No",null,11]
[112,"Reserva legal","Reserva legal",{"$nulls":3},"No",null,11]
[113,"Reservas especiales","Reservas especiales",{"$nulls":3},"No",null,11]
[114,"Reservas para acciones de la sociedad dominante","Reservas para acciones de la sociedad dominante",{"$nulls":3},"No",null,11]
[115,"Reservas para acciones propias","Reservas para acciones propias",{"$nulls":3},"No",null,11]
[116,"Reservas estatutarias","Reservas estatutarias",{"$nulls":3},"No",null,11]
[117,"Reservas voluntarias","Reservas voluntarias",{"$nulls":3},"No",null,11]
[118,"Reserva por capital amortizado","Reserva por capital amortizado",{"$nulls":3},"No",null,11]
[12,"RESULTADOS PENDIENTES DE APLICACION","RESULTADOS PENDIENTES DE APLICACION",{"$nulls":3},"Yes",null,1]
[120,"Remanente","Remanente","Asset",null,"Yes","No","B_INTRANSIT_ACCT",12]
[121,"Resultados negativos de ejercicios anteriores","Resultados negativos de ejercicios anteriores",{"$nulls":3},"No",null,12]
[122,"Aportaciones de socios para compensación de pérdidas","Aportaciones de socios para compensación de pérdidas",{"$nulls":3},"No",null,12]
[129,"Pérdidas y ganancias","Pérdidas y ganancias","Expense",null,"Yes","No","DEFAULT_ACCT",12]
[12001,"Comprovación pagos no asociados a proveedor","Comprovación pagos no asociados a proveedor","Asset",null,"Yes","No","B_UNALLOCATEDCASH_ACCT",12]
[12002,"Comprovación cobros no asociados a cliente","Comprovación cobros no asociados a cliente","Asset",null,"Yes","No","B_UNIDENTIFIED_ACCT",12]
[13,"INGRESOS A DISTRIBUIR EN VARIOS EJERCICIOS","INGRESOS A DISTRIBUIR EN VARIOS EJERCICIOS",{"$nulls":3},"Yes",null,1]
[130,"Subvenciones oficiales de capital","Subvenciones oficiales de capital",{"$nulls":3},"No",null,13]
[131,"Subvenciones de capital","Subvenciones de capital",{"$nulls":3},"No",null,13]
[135,"Ingresos por intereses diferidos","Ingresos por intereses diferidos","Revenue",null,"Yes","No","B_INTERESTREV_ACCT",13]
[136,"Diferencias positivas en moneda extranjera","Diferencias positivas en moneda extranjera","Revenue",null,"Yes","No","UNREALIZEDGAIN_ACCT",13]
[14,"PROVISIONES PARA RIESGOS Y GASTOS","PROVISIONES PARA RIESGOS Y GASTOS",{"$nulls":3},"Yes",null,1]
[140,"Provisión para pensiones y obligaciones similares","Provisión para pensiones y obligaciones similares",{"$nulls":3},"No",null,14]
[141,"Provisión para impuestos","Provisión para impuestos",{"$nulls":3},"No",null,14]
[142,"Provisión para responsabilidades","Provisión para responsabilidades",{"$nulls":3},"No",null,14]
[143,"Provisión para grandes reparaciones","Provisión para grandes reparaciones",{"$nulls":3},"No",null,14]
[144,"Fondo de reversión","Fondo de reversión",{"$nulls":3},"No",null,14]
[15,"EMPRESTITOS Y OTRAS EMISIONES ANALOGAS","EMPRESTITOS Y OTRAS EMISIONES ANALOGAS",{"$nulls":3},"Yes",null,1]
[150,"Obligaciones y bonos","Obligaciones y bonos",{"$nulls":3},"No",null,15]
[151,"Obligaciones y bonos convertibles","Obligaciones y bonos convertibles",{"$nulls":3},"No",null,15]
[155,"Deudas representadas en otros valores negociables","Deudas representadas en otros valores negociables",{"$nulls":3},"No",null,15]
[16,"DEUDAS A LARGO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS","DEUDAS A LARGO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS",{"$nulls":3},"Yes",null,1]
[160,"Deudas a largo plazo con empresas del grupo","Deudas a largo plazo con empresas del grupo",{"$nulls":3},"No",null,16]
[161,"Deudas a largo plazo con empresas asociadas","Deudas a largo plazo con empresas asociadas",{"$nulls":3},"No",null,16]
[162,"Deudas a largo plazo con entidades de crédito del grupo","Deudas a largo plazo con entidades de crédito del grupo",{"$nulls":3},"No",null,16]
[163,"Deudas a largo plazo con entidades de crédito asociadas","Deudas a largo plazo con entidades de crédito asociadas",{"$nulls":3},"No",null,16]
[164,"Proveedores de inmovilizado a largo plazo empresas del grupo","Proveedores de inmovilizado a largo plazo empresas del grupo",{"$nulls":3},"No",null,16]
[165,"Proveedores de inmovilizado a largo plazo empresas asociadas","Proveedores de inmovilizado a largo plazo empresas asociadas",{"$nulls":3},"No",null,16]
[17,"DEUDAS A LARGO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS","DEUDAS A LARGO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS",{"$nulls":3},"Yes",null,1]
[170,"Deudas a largo plazo con entidades de crédito","Deudas a largo plazo con entidades de crédito",{"$nulls":3},"No",null,17]
[171,"Deudas a largo plazo","Deudas a largo plazo",{"$nulls":3},"No",null,17]
[172,"Deudas a largo plazo transformables en subvenciones","Deudas a largo plazo transformables en subvenciones",{"$nulls":3},"No",null,17]
[173,"Proveedores de inmovilizado a largo plazo","Proveedores de inmovilizado a largo plazo",{"$nulls":3},"No",null,17]
[174,"Efectos a pagar a largo plazo","Efectos a pagar a largo plazo",{"$nulls":3},"No",null,17]
[18,"FIANZAS Y DEPOSITOS RECIBIDOS A LARGO PLAZO","FIANZAS Y DEPOSITOS RECIBIDOS A LARGO PLAZO",{"$nulls":3},"Yes",null,1]
[180,"Fianzas recibidas a largo plazo","Fianzas recibidas a largo plazo",{"$nulls":3},"No",null,18]
[185,"Depósitos recibidos a largo plazo","Depósitos recibidos a largo plazo",{"$nulls":3},"No",null,18]
[19,"SITUACIONES TRANSITORIAS DE FINANCIACION","SITUACIONES TRANSITORIAS DE FINANCIACION",{"$nulls":3},"Yes",null,1]
[190,"Accionistas por desembolsos no exigidos","Accionistas por desembolsos no exigidos",{"$nulls":3},"No",null,19]
[191,"Accionistas por desembolsos no exigidos empresas del grupo","Accionistas por desembolsos no exigidos empresas del grupo",{"$nulls":3},"No",null,19]
[192,"Accionistas por desembolsos no exigidos empresas asociadas","Accionistas por desembolsos no exigidos empresas asociadas",{"$nulls":3},"No",null,19]
[193,"Accionistas por aportaciones no dinerarias pendientes","Accionistas por aportaciones no dinerarias pendientes",{"$nulls":3},"No",null,19]
[194,"Accionistas por aportaciones no dinerarias pendientes empresas del grupo","Accionistas por aportaciones no dinerarias pendientes empresas del grupo",{"$nulls":3},"No",null,19]
[195,"Accionistas por aportaciones no dinerarias pendientes empresas asociadas","Accionistas por aportaciones no dinerarias pendientes empresas asociadas",{"$nulls":3},"No",null,19]
[196,"Socios parte no desembolsada","Socios parte no desembolsada",{"$nulls":3},"No",null,19]
[198,"Acciones propias en situaciones especiales","Acciones propias en situaciones especiales",{"$nulls":3},"No",null,19]
[199,"Acciones propias para reducción de capital","Acciones propias para reducción de capital",{"$nulls":3},"No",null,19]
[19001,"Balanceo en Tránsito","Balanceo en Tránsito","Expense",null,"Yes","No","SUSPENSEBALANCING_ACCT",19]
[19002,"Error Balanceo","Error Balanceo","Expense",null,"Yes","No","SUSPENSEERROR_ACCT",19]
[2,"INMOVILIZADO","INMOVILIZADO",{"$nulls":3},"Yes"]
[20,"GASTOS DE ESTABLECIMIENTO","GASTOS DE ESTABLECIMIENTO",{"$nulls":3},"Yes",null,2]
[200,"Gastos de constitución","Gastos de constitución",{"$nulls":3},"No",null,20]
[201,"Gastos de primer establecimiento","Gastos de primer establecimiento","Expense",null,"Yes","No","B_SETTLEMENTLOSS_ACCT",20]
[202,"Gastos de ampliación de capital","Gastos de ampliación de capital",{"$nulls":3},"No",null,20]
[205,"Gastos conversión moneda extranjera","Gastos conversión moneda extranjera","Expense",null,"Yes","No","B_REVALUATIONLOSS_ACCT",20]
[21,"INMOVILIZADO INMATERIAL","INMOVILIZADO INMATERIAL",{"$nulls":3},"Yes",null,2]
[210,"Gastos de investigación y desarrollo","Gastos de investigación y desarrollo",{"$nulls":3},"No",null,21]
[211,"Concesiones administrativas","Concesiones administrativas",{"$nulls":3},"No",null,21]
[212,"Propiedad industrial","Propiedad industrial",{"$nulls":3},"No",null,21]
[213,"Fondo de comercio","Fondo de comercio",{"$nulls":3},"No",null,21]
[214,"Derechos de traspaso","Derechos de traspaso",{"$nulls":3},"No",null,21]
[215,"Aplicaciones informáticas","Aplicaciones informáticas",{"$nulls":3},"No",null,21]
[217,"Derechos sobre bienes en régimen de arrendamiento financiero","Derechos sobre bienes en régimen de arrendamiento financiero",{"$nulls":3},"No",null,21]
[219,"Anticipos para inmovilizaciones inmateriales","Anticipos para inmovilizaciones inmateriales",{"$nulls":3},"No",null,21]
[22,"INMOVILIZACIONES MATERIALES","INMOVILIZACIONES MATERIALES",{"$nulls":3},"Yes",null,2]
[220,"Terrenos y bienes naturales","Terrenos y bienes naturales",{"$nulls":3},"No",null,22]
[221,"Construcciones","Construcciones",{"$nulls":3},"No",null,22]
[222,"Instalaciones técnicas","Instalaciones técnicas",{"$nulls":3},"No",null,22]
[223,"Maquinaria","Maquinaria",{"$nulls":3},"No",null,22]
[224,"Utillaje","Utillaje",{"$nulls":3},"No",null,22]
[225,"Otras aplicaciones","Otras aplicaciones",{"$nulls":3},"No",null,22]
[226,"Mobiliario","Mobiliario",{"$nulls":3},"No",null,22]
[227,"Equipos para procesos de información","Equipos para procesos de información",{"$nulls":3},"No",null,22]
[228,"Elementos de transporte","Elementos de transporte",{"$nulls":3},"No",null,22]
[229,"Otro inmovilizado material","Otro inmovilizado material",{"$nulls":3},"No",null,22]
[23,"INMOVILIZACIONES MATERIALES EN CURSO","INMOVILIZACIONES MATERIALES EN CURSO",{"$nulls":3},"Yes",null,2]
[230,"Adaptación de terrenos y de bienes naturales","Adaptación de terrenos y de bienes naturales",{"$nulls":3},"No",null,23]
[231,"Construcciones en curso","Construcciones en curso",{"$nulls":3},"No",null,23]
[232,"Instalaciones técnicas en montaje","Instalaciones técnicas en montaje",{"$nulls":3},"No",null,23]
[233,"Maquinaria en montaje","Maquinaria en montaje",{"$nulls":3},"No",null,23]
[237,"Equipos para procesos de información en montaje","Equipos para procesos de información en montaje",{"$nulls":3},"No",null,23]
[239,"Anticipos para inmovilizaciones materiales","Anticipos para inmovilizaciones materiales",{"$nulls":3},"No",null,23]
[24,"INVERSIONES FINANACIERAS EN EMPRESAS DEL GRUPO Y ASOCIADAS","INVERSIONES FINANACIERAS EN EMPRESAS DEL GRUPO Y ASOCIADAS",{"$nulls":3},"Yes",null,2]
[240,"Participaciones en empresas del grupo","Participaciones en empresas del grupo",{"$nulls":3},"No",null,24]
[241,"Participaciones en empresas asociadas","Participaciones en empresas asociadas",{"$nulls":3},"No",null,24]
[242,"Valores de renta fija de empresas del grupo","Valores de renta fija de empresas del grupo",{"$nulls":3},"No",null,24]
[243,"Valores de renta fija de empresas asociadas","Valores de renta fija de empresas asociadas",{"$nulls":3},"No",null,24]
[244,"Créditos a largo plazo a empresas del grupo","Créditos a largo plazo a empresas del grupo",{"$nulls":3},"No",null,24]
[245,"Créditos a largo plazo a empresas asociadas","Créditos a largo plazo a empresas asociadas",{"$nulls":3},"No",null,24]
[246,"Intereses a largo plazo de inversiones financieras en empresas del grupo","Intereses a largo plazo de inversiones financieras en empresas del grupo",{"$nulls":3},"No",null,24]
[247,"Intereses alargo plazo de inversiones financieras en empresas asociadas","Intereses alargo plazo de inversiones financieras en empresas asociadas",{"$nulls":3},"No",null,24]
[248,"Desembolsos pendientes sobre acciones de empresas del grupo","Desembolsos pendientes sobre acciones de empresas del grupo",{"$nulls":3},"No",null,24]
[249,"Desembolsos pendientes sobre acciones de empresas asociadas","Desembolsos pendientes sobre acciones de empresas asociadas",{"$nulls":3},"No",null,24]
[25,"OTRAS INVERSIONES FINANCIERAS PERMANENTES","OTRAS INVERSIONES FINANCIERAS PERMANENTES",{"$nulls":3},"Yes",null,2]
[250,"Inversiones financieras permanentes en capital","Inversiones financieras permanentes en capital",{"$nulls":3},"No",null,25]
[251,"Valores de renta fija","Valores de renta fija",{"$nulls":3},"No",null,25]
[252,"Créditos a largo plazo","Créditos a largo plazo",{"$nulls":3},"No",null,25]
[253,"Créditos a largo plazo por enejenación de inmovilizado","Créditos a largo plazo por enejenación de inmovilizado",{"$nulls":3},"No",null,25]
[254,"Créditos a largo plazo al personal","Créditos a largo plazo al personal",{"$nulls":3},"No",null,25]
[256,"Intereses a largo plazo de valores de renta fija","Intereses a largo plazo de valores de renta fija",{"$nulls":3},"No",null,25]
[257,"Intereses a largo plazo de valores de créditos","Intereses a largo plazo de valores de créditos",{"$nulls":3},"No",null,25]
[258,"Imposiciones a largo plazo","Imposiciones a largo plazo",{"$nulls":3},"No",null,25]
[259,"Desembolsos pendientes sobre acciones","Desembolsos pendientes sobre acciones",{"$nulls":3},"No",null,25]
[26,"FIANZAS Y DEPOSITOS CONSTITUIDOS A LARGO PLAZO","FIANZAS Y DEPOSITOS CONSTITUIDOS A LARGO PLAZO",{"$nulls":3},"Yes",null,2]
[260,"Fianzas constituidas a largo plazo","Fianzas constituidas a largo plazo",{"$nulls":3},"No",null,26]
[265,"Depósitos constituidos a largo plazo","Depósitos constituidos a largo plazo",{"$nulls":3},"No",null,26]
[27,"GASTOS A DISTRIBUIR EN VARIOS EJERCICIOS","GASTOS A DISTRIBUIR EN VARIOS EJERCICIOS",{"$nulls":3},"Yes",null,2]
[270,"Gastos de formalización de deudas","Gastos de formalización de deudas","Expense",null,"Yes","No","WRITEOFF_ACCT",27]
[271,"Gastos por intereses diferidos de valores negociables","Gastos por intereses diferidos de valores negociables",{"$nulls":3},"No",null,27]
[272,"Gastos por intereses diferidos","Gastos por intereses diferidos","Expense",null,"Yes","No","B_INTERESTEXP_ACCT",27]
[273,"Diferencias negativas en moneda extranjera","Diferencias negativas en moneda extranjera","Expense",null,"Yes","No","UNREALIZEDLOSS_ACCT",27]
[28,"AMORTIZACION ACUMULADA DEL INMOVILIZADO","AMORTIZACION ACUMULADA DEL INMOVILIZADO",{"$nulls":3},"Yes",null,2]
[281,"Amortización acumulada del inmovilizado inmaterial","Amortización acumulada del inmovilizado inmaterial",{"$nulls":3},"No",null,28]
[282,"Amortización acumulada del inmovilizado material","Amortización acumulada del inmovilizado material",{"$nulls":3},"No",null,28]
[29,"PROVISIONES DE INMOVILIZADO","PROVISIONES DE INMOVILIZADO",{"$nulls":3},"Yes",null,2]
[290,"Provisión por depreciación del inmovilizado inmaterial","Provisión por depreciación del inmovilizado inmaterial",{"$nulls":3},"No",null,29]
[291,"Provisión por depreciación del inmovilizado material","Provisión por depreciación del inmovilizado material",{"$nulls":3},"No",null,29]
[293,"Provisión por depreciación de valores negociables a largo plazo de empresas del grupo","Provisión por depreciación de valores negociables a largo plazo de empresas del grupo",{"$nulls":3},"No",null,29]
[294,"Provisión por depreciación de valores negociables a largo plazo de empresas asociadas","Provisión por depreciación de valores negociables a largo plazo de empresas asociadas",{"$nulls":3},"No",null,29]
[295,"Provisión para insolvencias de créditos a lago plazo a empresas del grupo","Provisión para insolvencias de créditos a lago plazo a empresas del grupo",{"$nulls":3},"No",null,29]
[296,"Provisión para insolvencias de créditos a largo plazo a empresas asociadas","Provisión para insolvencias de créditos a largo plazo a empresas asociadas",{"$nulls":3},"No",null,29]
[297,"Provisión por depreciación de valores negociables a largo plazo","Provisión por depreciación de valores negociables a largo plazo",{"$nulls":3},"No",null,29]
[298,"Provisión para insolvencias de créditos a largo plazo","Provisión para insolvencias de créditos a largo plazo",{"$nulls":3},"No",null,29]
[3,"EXISTENCIAS","EXISTENCIAS",{"$nulls":3},"Yes"]
[30,"COMERCIALES","COMERCIALES",{"$nulls":3},"Yes",null,3]
[300,"Mercaderías A","Mercaderías A","Asset",null,"Yes","No","W_INVENTORY_ACCT",30]
[301,"Mercaderías B","Mercaderías B",{"$nulls":3},"No",null,30]
[31,"MATERIAS PRIMAS","MATERIAS PRIMAS",{"$nulls":3},"Yes",null,3]
[310,"Materias primas A","Materias primas A",{"$nulls":3},"No",null,31]
[311,"Material primas B","Material primas B",{"$nulls":3},"No",null,31]
[32,"OTROS APROVISIONAMIENTOS","OTROS APROVISIONAMIENTOS",{"$nulls":3},"Yes",null,3]
[320,"Elementos y conjuntos incorporables","Elementos y conjuntos incorporables",{"$nulls":3},"No",null,32]
[321,"Combustibles","Combustibles",{"$nulls":3},"No",null,32]
[322,"Repuestos","Repuestos",{"$nulls":3},"No",null,32]
[325,"Materiales diversos","Materiales diversos",{"$nulls":3},"No",null,32]
[326,"Embalajes","Embalajes",{"$nulls":3},"No",null,32]
[327,"Envases","Envases",{"$nulls":3},"No",null,32]
[328,"Material de oficina","Material de oficina",{"$nulls":3},"No",null,32]
[33,"PRODUCTOS EN CURSO","PRODUCTOS EN CURSO",{"$nulls":3},"Yes",null,3]
[330,"Productos en curso A","Productos en curso A","Asset",null,"Yes","No","P_ASSET_ACCT",33]
[331,"Productos en curso B","Productos en curso B",{"$nulls":3},"No",null,33]
[34,"PRODUCTOS SEMITERMINADOS","PRODUCTOS SEMITERMINADOS",{"$nulls":3},"Yes",null,3]
[340,"Productos semiterminados A","Productos semiterminados A",{"$nulls":3},"No",null,34]
[341,"Productos semiterminados B","Productos semiterminados B",{"$nulls":3},"No",null,34]
[35,"PRODUCTOS TERMINADOS","PRODUCTOS TERMINADOS",{"$nulls":3},"Yes",null,3]
[350,"Productos terminados A","Productos terminados A",{"$nulls":3},"No",null,35]
[351,"Productos terminados B","Productos terminados B",{"$nulls":3},"No",null,35]
[36,"SUBPRODUCTOS RESIDUOS Y MATERIALES RECUPERADOS","SUBPRODUCTOS RESIDUOS Y MATERIALES RECUPERADOS",{"$nulls":3},"Yes",null,3]
[360,"Subproductos A","Subproductos A",{"$nulls":3},"No",null,36]
[361,"Subproductos B","Subproductos B",{"$nulls":3},"No",null,36]
[365,"Residuos A","Residuos A",{"$nulls":3},"No",null,36]
[366,"Residuos B","Residuos B",{"$nulls":3},"No",null,36]
[368,"Materiales recuperados A","Materiales recuperados A",{"$nulls":3},"No",null,36]
[369,"Materiales recuperados B","Materiales recuperados B",{"$nulls":3},"No",null,36]
[39,"PROVISIONES POR DEPRECIACION DE EXISTENCIAS","PROVISIONES POR DEPRECIACION DE EXISTENCIAS",{"$nulls":3},"Yes",null,3]
[390,"Provisión por depreciación de mercaderías","Provisión por depreciación de mercaderías","Expense",null,"Yes","No","W_REVALUATION_ACCT",39]
[391,"Provisión por depreciación de materias primas","Provisión por depreciación de materias primas",{"$nulls":3},"No",null,39]
[392,"Provisión por depreciación de otros aprovisionamientos","Provisión por depreciación de otros aprovisionamientos",{"$nulls":3},"No",null,39]
[393,"Provisión por depreciación de productos en curso","Provisión por depreciación de productos en curso",{"$nulls":3},"No",null,39]
[394,"Provisión por depreciación de productos semiterminados","Provisión por depreciación de productos semiterminados",{"$nulls":3},"No",null,39]
[395,"Provisión por depreciación de productos terminados","Provisión por depreciación de productos terminados",{"$nulls":3},"No",null,39]
[396,"Provisión por depreciación de de subproductos residuos y materiales recuperados","Provisión por depreciación de de subproductos residuos y materiales recuperados",{"$nulls":3},"No",null,39]
[4,"ACREEDORES Y DEUDORES POR OPERACIONES DE TRAFICO","ACREEDORES Y DEUDORES POR OPERACIONES DE TRAFICO",{"$nulls":3},"Yes"]
[40,"PROVEEDORES","PROVEEDORES",{"$nulls":3},"Yes",null,4]
[400,"Proveedores","Proveedores","Liability",null,"Yes","No","V_LIABILITY_ACCT",40]
[401,"Proveedores efectos comerciales a pagar","Proveedores efectos comerciales a pagar","Liability",null,"Yes","No","V_LIABILITY_SERVICES_ACCT",40]
[402,"Proveedores empresas del grupo","Proveedores empresas del grupo","Liability",null,"Yes","No","INTERCOMPANYDUETO_ACCT",40]
[403,"Proveedores empresas asociadas","Proveedores empresas asociadas",{"$nulls":3},"No",null,40]
[406,"Envases y embalajes a devolver a proveedores","Envases y embalajes a devolver a proveedores",{"$nulls":3},"No",null,40]
[407,"Anticipos a proveedores","Anticipos a proveedores","Asset",null,"Yes","No","V_PREPAYMENT_ACCT",40]
[41,"ACREEDORES VARIOS","ACREEDORES VARIOS",{"$nulls":3},"Yes",null,4]
[410,"Acreedores por prestaciones de servicios","Acreedores por prestaciones de servicios",{"$nulls":3},"No",null,41]
[411,"Acreedores efectos comerciales a pagar","Acreedores efectos comerciales a pagar","Liability",null,"Yes","No","B_PAYMENTSELECT_ACCT",41]
[419,"Acreedores por operaciones en común","Acreedores por operaciones en común",{"$nulls":3},"No",null,41]
[43,"CLIENTES","CLIENTES",{"$nulls":3},"Yes",null,4]
[430,"Clientes","Clientes","Asset",null,"Yes","No","C_RECEIVABLE_ACCT",43]
[431,"Clientes efectos comerciales a cobrar","Clientes efectos comerciales a cobrar",{"$nulls":3},"No",null,43]
[432,"Clientes empresas del grupo","Clientes empresas del grupo","Asset",null,"Yes","No","INTERCOMPANYDUEFROM_ACCT",43]
[433,"Clientes empresas asociadas","Clientes empresas asociadas",{"$nulls":3},"No",null,43]
[435,"Clientes de dudoso cobro","Clientes de dudoso cobro",{"$nulls":3},"No",null,43]
[436,"Envases y embalajes a devolver por cliente","Envases y embalajes a devolver por cliente",{"$nulls":3},"No",null,43]
[437,"Anticipos de clientes","Anticipos de clientes","Liability",null,"Yes","No","C_PREPAYMENT_ACCT",43]
[44,"DEUDORES VARIOS","DEUDORES VARIOS",{"$nulls":3},"Yes",null,4]
[440,"Deudores","Deudores",{"$nulls":3},"No",null,44]
[441,"Deudores efectos comerciales a cobrar","Deudores efectos comerciales a cobrar",{"$nulls":3},"No",null,44]
[445,"Deudores de dudoso cobro","Deudores de dudoso cobro",{"$nulls":3},"No",null,44]
[449,"Deudores por operaciones en común","Deudores por operaciones en común",{"$nulls":3},"No",null,44]
[46,"PERSONAL","PERSONAL",{"$nulls":3},"Yes",null,4]
[460,"Anticipos de remuneraciones","Anticipos de remuneraciones","Asset",null,"Yes","No","E_PREPAYMENT_ACCT",46]
[465,"Remuneraciones pendientes de pago","Remuneraciones pendientes de pago",{"$nulls":3},"No",null,46]
[47,"ADMINISTRACIONES PUBLICAS","ADMINISTRACIONES PUBLICAS",{"$nulls":3},"Yes",null,4]
[470,"Hacienda Pública deudor por diversos conceptos","Hacienda Pública deudor por diversos conceptos",{"$nulls":3},"No",null,47]
[471,"Organismos de la Seguridad Social deudores","Organismos de la Seguridad Social deudores",{"$nulls":3},"No",null,47]
[472,"Hacienda Pública IVA soportado","Hacienda Pública IVA soportado","Expense",null,"Yes","No","T_EXPENSE_ACCT",47]
[473,"Hacienda Pública retenciones y pagos a cuenta","Hacienda Pública retenciones y pagos a cuenta","Liability",null,"Yes","No","WITHHOLDING_ACCT",47]
[474,"Impuesto sobre beneficios anticipado y compensación","Impuesto sobre beneficios anticipado y compensación de pérdidas","Asset",null,"Yes","No","T_CREDIT_ACCT",47]
[475,"Hacienda Pública acreedor por conceptos fiscales","Hacienda Pública acreedor por conceptos fiscales",{"$nulls":3},"No",null,47]
[476,"Organismos de la Seguridad Social acreedores","Organismos de la Seguridad Social acreedores",{"$nulls":3},"No",null,47]
[477,"Hacienda Pública IVA repercutido","Hacienda Pública IVA repercutido",{"$nulls":3},"No",null,47]
[479,"Impuesto sobre beneficios diferido","Impuesto sobre beneficios diferido","Liability",null,"Yes","No","T_DUE_ACCT",47]
[48,"AJUSTES POR PERIODIFICACION","AJUSTES POR PERIODIFICACION",{"$nulls":3},"Yes",null,4]
[480,"Gastos anticipados","Gastos anticipados",{"$nulls":3},"No",null,48]
[485,"Ingresos anticipados","Ingresos anticipados",{"$nulls":3},"No",null,48]
[49,"PROVISIONES POR OPERACIONES DE TRAFICO","PROVISIONES POR OPERACIONES DE TRAFICO",{"$nulls":3},"Yes",null,4]
[490,"Provisión para insolvencias de tráfico","Provisión para insolvencias de tráfico",{"$nulls":3},"No",null,49]
[493,"Provisión para insolvencias de tráfico de empresas del grupo","Provisión para insolvencias de tráfico de empresas del grupo",{"$nulls":3},"No",null,49]
[494,"Provisión para insolvencias de tráfico de empresas asociadas","Provisión para insolvencias de tráfico de empresas asociadas",{"$nulls":3},"No",null,49]
[499,"Provisión para otras operaciones de tráfico","Provisión para otras operaciones de tráfico",{"$nulls":3},"No",null,49]
[5,"CUENTAS FINANCIERAS","CUENTAS FINANCIERAS",{"$nulls":3},"Yes"]
[50,"EMPRESTITOS Y OTRAS EMISIONES ANALOGAS A CORTO PLAZO","EMPRESTITOS Y OTRAS EMISIONES ANALOGAS A CORTO PLAZO",{"$nulls":3},"Yes",null,5]
[500,"Obligaciones y bonos a corto plazo","Obligaciones y bonos a corto plazo",{"$nulls":3},"No",null,50]
[501,"Obligaciones y bonos convertibles a corto plazo","Obligaciones y bonos convertibles a corto plazo",{"$nulls":3},"No",null,50]
[505,"Deudas representadas en otros valores negociables a corto plazo","Deudas representadas en otros valores negociables a corto plazo",{"$nulls":3},"No",null,50]
[506,"Intereses de empréstitos y otras emisiones análogas","Intereses de empréstitos y otras emisiones análogas",{"$nulls":3},"No",null,50]
[509,"Valores negociables amortizados","Valores negociables amortizados",{"$nulls":3},"No",null,50]
[51,"DEUDAS A CORTO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS","DEUDAS A CORTO PLAZO CON EMPRESAS DEL GRUPO Y ASOCIADAS",{"$nulls":3},"Yes",null,5]
[510,"Deudas a corto plazo con empresas del grupo","Deudas a corto plazo con empresas del grupo",{"$nulls":3},"No",null,51]
[511,"Deudas a corto plazo con empresas asociadas","Deudas a corto plazo con empresas asociadas",{"$nulls":3},"No",null,51]
[512,"Deudas a corto plazo con entidades de crédito del grupo","Deudas a corto plazo con entidades de crédito del grupo",{"$nulls":3},"No",null,51]
[513,"Deudas a corto plazo con entidades asociadas","Deudas a corto plazo con entidades asociadas",{"$nulls":3},"No",null,51]
[514,"Proveedores de inmovilizado a corto plazo empresas del grupo","Proveedores de inmovilizado a corto plazo empresas del grupo",{"$nulls":3},"No",null,51]
[515,"Proveedores de inmovilizado a corto plazo empresas asociadas","Proveedores de inmovilizado a corto plazo empresas asociadas",{"$nulls":3},"No",null,51]
[516,"Intereses a corto plazo de deudas con empresas del grupo","Intereses a corto plazo de deudas con empresas del grupo",{"$nulls":3},"No",null,51]
[517,"Intereses a corto plazo de deudas con empresas asociadas","Intereses a corto plazo de deudas con empresas asociadas",{"$nulls":3},"No",null,51]
[52,"DEUDAS A CORTO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS","DEUDAS A CORTO PLAZO POR PRESTAMOS RECIBIDOS Y OTROS CONCEPTOS",{"$nulls":3},"Yes",null,5]
[520,"Deudas a corto plazo con entidades de crédito","Deudas a corto plazo con entidades de crédito",{"$nulls":3},"No",null,52]
[521,"Deudas a corto plazo","Deudas a corto plazo","Liability",null,"Yes","No","NOTINVOICEDRECEIPTS_ACCT",52]
[523,"Proveedores de inmovilizado a corto plazo","Proveedores de inmovilizado a corto plazo",{"$nulls":3},"No",null,52]
[524,"Efectos a pagar a corto plazo","Efectos a pagar a corto plazo",{"$nulls":3},"No",null,52]
[525,"Dividendo activo a pagar","Dividendo activo a pagar",{"$nulls":3},"No",null,52]
[526,"Intereses a corto plazo de deudas con entidades de crédito","Intereses a corto plazo de deudas con entidades de crédito",{"$nulls":3},"No",null,52]
[527,"Intereses a corto plazo de deudas","Intereses a corto plazo de deudas",{"$nulls":3},"No",null,52]
[53,"INVERSIONES FINANCIERAS A CORTO PLAZO EN EMPRESAS DEL GRUPO Y ASOCIADAS","INVERSIONES FINANCIERAS A CORTO PLAZO EN EMPRESAS DEL GRUPO Y ASOCIADAS",{"$nulls":3},"Yes",null,5]
[530,"Participaciones a corto plazo en empresas del grupo","Participaciones a corto plazo en empresas del grupo",{"$nulls":3},"No",null,53]
[531,"Participaciones a corto plazo en empresas asociadas","Participaciones a corto plazo en empresas asociadas",{"$nulls":3},"No",null,53]
[532,"Valores de renta fija a corto plazo de empresas del grupo","Valores de renta fija a corto plazo de empresas del grupo",{"$nulls":3},"No",null,53]
[533,"Valores de renta fija a corto plazo de empresas asociadas","Valores de renta fija a corto plazo de empresas asociadas",{"$nulls":3},"No",null,53]
[534,"Créditos a corto plazo a empresas del grupo","Créditos a corto plazo a empresas del grupo",{"$nulls":3},"No",null,53]
[535,"Créditos a corto plazo a aempresas asociadas","Créditos a corto plazo a aempresas asociadas",{"$nulls":3},"No",null,53]
[536,"Intereses a corto plazo de inversiones financieras en empresas del grupo","Intereses a corto plazo de inversiones financieras en empresas del grupo",{"$nulls":3},"No",null,53]
[537,"Intereses a corto plazo de inversiones financieras en empresas asociadas","Intereses a corto plazo de inversiones financieras en empresas asociadas",{"$nulls":3},"No",null,53]
[538,"Desembolsos pendientes sobre acciones a corto plazo de empresas del grupo","Desembolsos pendientes sobre acciones a corto plazo de empresas del grupo",{"$nulls":3},"No",null,53]
[539,"Desembolsos pendientes sobre acciones a corto plazo de empresas asociadas","Desembolsos pendientes sobre acciones a corto plazo de empresas asociadas",{"$nulls":3},"No",null,53]
[54,"OTRAS INVERSIONES FINANCIERAS TEMPORALES","OTRAS INVERSIONES FINANCIERAS TEMPORALES",{"$nulls":3},"Yes",null,5]
[540,"Inversiones financieras temporales en capital","Inversiones financieras temporales en capital",{"$nulls":3},"No",null,54]
[541,"Valores de renta fija a corto plazo","Valores de renta fija a corto plazo",{"$nulls":3},"No",null,54]
[542,"Créditos a corto plazo","Créditos a corto plazo",{"$nulls":3},"No",null,54]
[543,"Créditos a corto plazo por enejeneción de inmovilizado","Créditos a corto plazo por enejeneción de inmovilizado",{"$nulls":3},"No",null,54]
[544,"Créditos a corto plazo al personal","Créditos a corto plazo al personal",{"$nulls":3},"No",null,54]
[545,"Dividendo a cobrar","Dividendo a cobrar",{"$nulls":3},"No",null,54]
[546,"Intereses a corto plazo de valores de renta fija","Intereses a corto plazo de valores de renta fija",{"$nulls":3},"No",null,54]
[547,"Intereses a corto plazo de créditos","Intereses a corto plazo de créditos",{"$nulls":3},"No",null,54]
[548,"Imposiciones a corto plazo","Imposiciones a corto plazo",{"$nulls":3},"No",null,54]
[549,"Desembolsos pendientes sobre acciones a corto plazo","Desembolsos pendientes sobre acciones a corto plazo",{"$nulls":3},"No",null,54]
[55,"OTRAS CUENTAS NO BANCARIAS","OTRAS CUENTAS NO BANCARIAS",{"$nulls":3},"Yes",null,5]
[550,"Titular de la explotación","Titular de la explotación",{"$nulls":3},"No",null,55]
[551,"Cuenta corriente con empresas del grupo","Cuenta corriente con empresas del grupo",{"$nulls":3},"No",null,55]
[552,"Cuenta corriente con empresas asociadas","Cuenta corriente con empresas asociadas",{"$nulls":3},"No",null,55]
[553,"Cuenta corriente con socios y administradores","Cuenta corriente con socios y administradores",{"$nulls":3},"No",null,55]
[555,"Partidas pendientes de aplicación","Partidas pendientes de aplicación",{"$nulls":3},"No",null,55]
[556,"Desembolsos exigidos sobre acciones","Desembolsos exigidos sobre acciones",{"$nulls":3},"No",null,55]
[557,"Dividendo activo a cuenta","Dividendo activo a cuenta",{"$nulls":3},"No",null,55]
[558,"Accionistas por desembolsos exigidos","Accionistas por desembolsos exigidos",{"$nulls":3},"No",null,55]
[56,"FIANZAS Y DEPOSITOS RECIBIDOS Y CONSTITUIDOS A CORTO PLAZO","FIANZAS Y DEPOSITOS RECIBIDOS Y CONSTITUIDOS A CORTO PLAZO",{"$nulls":3},"Yes",null,5]
[560,"Fianzas recibidas a corto plazo","Fianzas recibidas a corto plazo",{"$nulls":3},"No",null,56]
[561,"Depósitos recibidos a corto plazo","Depósitos recibidos a corto plazo","Asset",null,"Yes","No","NOTINVOICEDRECEIVABLES_ACCT",56]
[565,"Fianzas constituidas a corto plazo","Fianzas constituidas a corto plazo",{"$nulls":3},"No",null,56]
[566,"Depósitos constituidos a corto plazo","Depósitos constituidos a corto plazo",{"$nulls":3},"No",null,56]
[57,"TESORERIA","TESORERIA",{"$nulls":3},"Yes",null,5]
[570,"Caja","Caja","Asset",null,"Yes","No","CB_ASSET_ACCT",57]
[57001,"Caja en Tránsito","Caja en Tránsito","Asset",null,"Yes","No","CB_CASHTRANSFER_ACCT",57]
[57002,"Diferencias de Caja","Diferencias de Caja","Expense",null,"Yes","No","CB_DIFFERENCES_ACCT",57]
[57003,"Caja gastos","Caja gastos","Expense",null,"Yes","No","CB_EXPENSE_ACCT",57]
[57004,"Caja cobros","Caja cobros","Revenue",null,"Yes","No","CB_RECEIPT_ACCT",57]
[57007,"Balanceo Moneda Extranjera","Balanceo Moneda Extranjera","Expense",null,"Yes","No","CURRENCYBALANCING_ACCT",57]
[571,"Caja moneda extranjera","Caja moneda extranjera",{"$nulls":3},"No",null,57]
[572,"Bancos e instituciones de crédito c/c vista","Bancos e instituciones de crédito c/c vista","Asset",null,"Yes","No","B_ASSET_ACCT",57]
[573,"Bancos e instituciones de crédito c/c vista moneda extranjera","Bancos e instituciones de crédito c/c vista moneda extranjera",{"$nulls":3},"No",null,57]
[574,"Bancos e instituciones de crédito cuentas de ahorro","Bancos e instituciones de crédito cuentas de ahorro",{"$nulls":3},"No",null,57]
[575,"Bancos e instituciones de crédito cuentas de ahorro moneda extranjera","Bancos e instituciones de crédito cuentas de ahorro moneda extranjera",{"$nulls":3},"No",null,57]
[58,"AJUSTES POR PERIODIFICACION","AJUSTES POR PERIODIFICACION",{"$nulls":3},"Yes",null,5]
[580,"Intereses pagados por anticipado","Intereses pagados por anticipado",{"$nulls":3},"No",null,58]
[585,"Intereses cobrados por anticipado","Intereses cobrados por anticipado",{"$nulls":3},"No",null,58]
[59,"PROVISIONES FINANCIERAS","PROVISIONES FINANCIERAS",{"$nulls":3},"Yes",null,5]
[593,"Provisión por depreciación de valores negociables a corto plazo de empresas del grupo","Provisión por depreciación de valores negociables a corto plazo de empresas del grupo",{"$nulls":3},"No",null,59]
[594,"Provisión por depreciación de negociables asociados","Provisión por depreciación de valores negociables a corto plazo de empresas asociadas","Revenue",null,"Yes","No","UNEARNEDREVENUE_ACCT",59]
[595,"Provisión para insolvencias de créditos a corto plazo a empresas del grupo","Provisión para insolvencias de créditos a corto plazo a empresas del grupo",{"$nulls":3},"No",null,59]
[596,"Provisión para insolvencias de créditos a corto plazo a empresas asociadas","Provisión para insolvencias de créditos a corto plazo a empresas asociadas",{"$nulls":3},"No",null,59]
[597,"Provisión por depreciación de valores negociables","Provisión por depreciación de valores negociables a corto plazo","Revenue",null,"Yes","No","NOTINVOICEDREVENUE_ACCT",59]
[598,"Provisión para insolvencias de créditos a corto plazo","Provisión para insolvencias de créditos a corto plazo",{"$nulls":3},"No",null,59]
[6,"COMPRAS Y GASTOS","COMPRAS Y GASTOS",{"$nulls":3},"Yes"]
[60,"COMPRAS","COMPRAS",{"$nulls":3},"Yes",null,6]
[600,"Compras de mercaderías","Compras de mercaderías","Expense",null,"Yes","No","P_EXPENSE_ACCT",60]
[601,"Compras de materias primas","Compras de materias primas",{"$nulls":3},"No",null,60]
[602,"Compras de otros aprovisionamientos","Compras de otros aprovisionamientos","Expense",null,"Yes","No","CH_EXPENSE_ACCT",60]
[607,"Trabajos realizados por otras empresas","Trabajos realizados por otras empresas",{"$nulls":3},"No",null,60]
[608,"Devoluciones de compras y operaciones similares","Devoluciones de compras y operaciones similares",{"$nulls":3},"No",null,60]
[609,"Rappels por compras","Rappels por compras","Expense",null,"Yes","No","P_TRADEDISCOUNTREC_ACCT",60]
[6001,"Coste de las Ventas","Coste de las Ventas","Expense",null,"Yes","No","P_COGS_ACCT",60]
[61,"VARIACION DE EXISTENCIAS","VARIACION DE EXISTENCIAS",{"$nulls":3},"Yes",null,6]
[610,"Variación de existencias de mercaderías","Variación de existencias de mercaderías","Expense",null,"Yes","No","W_DIFFERENCES_ACCT",61]
[611,"Variación de existencias de materias primas","Variación de existencias de materias primas",{"$nulls":3},"No",null,61]
[612,"Variación de existencias de otros aprovisionamientos","Variación de existencias de otros aprovisionamientos",{"$nulls":3},"No",null,61]
[62,"SERVICIOS EXTERIORES","SERVICIOS EXTERIORES",{"$nulls":3},"Yes",null,6]
[620,"Gastos en investigación y desarrollo del ejercicio","Gastos en investigación y desarrollo del ejercicio",{"$nulls":3},"No",null,62]
[621,"Arrendamientos y cánones","Arrendamientos y cánones",{"$nulls":3},"No",null,62]
[622,"Reparaciones y conservación","Reparaciones y conservación",{"$nulls":3},"No",null,62]
[623,"Servicios de profesionales independientes","Servicios de profesionales independientes",{"$nulls":3},"No",null,62]
[624,"Transportes","Transportes",{"$nulls":3},"No",null,62]
[625,"Primas de seguros","Primas de seguros",{"$nulls":3},"No",null,62]
[626,"Servicios bancarios y similares","Servicios bancarios y similares","Expense",null,"Yes","No","B_EXPENSE_ACCT",62]
[627,"Publicidad propaganda y relaciones públicas","Publicidad propaganda y relaciones públicas",{"$nulls":3},"No",null,62]
[628,"Suministros","Suministros",{"$nulls":3},"No",null,62]
[629,"Otros servicios","Otros servicios",{"$nulls":3},"No",null,62]
[63,"TRIBUTOS","TRIBUTOS",{"$nulls":3},"Yes",null,6]
[630,"Impuesto sobre beneficios","Impuesto sobre beneficios","Liability",null,"Yes","No","T_LIABILITY_ACCT",63]
[631,"Otros tributos","Otros tributos",{"$nulls":3},"No",null,63]
[633,"Ajustes negativos en la imposición sobre beneficios","Ajustes negativos en la imposición sobre beneficios",{"$nulls":3},"No",null,63]
[634,"Ajustes negativos en la imposición indirecta","Ajustes negativos en la imposición indirecta",{"$nulls":3},"No",null,63]
[636,"Devolución de impuestos","Devolución de impuestos","Asset",null,"Yes","No","T_RECEIVABLES_ACCT",63]
[638,"Ajustes positivos en la imposición sobre beneficios","Ajustes positivos en la imposición sobre beneficios",{"$nulls":3},"No",null,63]
[639,"Ajustes positivos en la imposición indirecta","Ajustes positivos en la imposición indirecta",{"$nulls":3},"No",null,63]
[64,"GASTOS DE PERSONAL","GASTOS DE PERSONAL",{"$nulls":3},"Yes",null,6]
[640,"Sueldos y salarios","Sueldos y salarios","Expense",null,"Yes","No","E_EXPENSE_ACCT",64]
[641,"Indemnizaciones","Indemnizaciones",{"$nulls":3},"No",null,64]
[642,"Seguridad Social a cargo de la empresa","Seguridad Social a cargo de la empresa",{"$nulls":3},"No",null,64]
[643,"Aportaciones a sistemas complementarios de pensiones","Aportaciones a sistemas complementarios de pensiones",{"$nulls":3},"No",null,64]
[649,"Otros gastos sociales","Otros gastos sociales",{"$nulls":3},"No",null,64]
[65,"OTROS GASTOS DE GESTION","OTROS GASTOS DE GESTION",{"$nulls":3},"Yes",null,6]
[650,"Pérdidas de créditos comerciales incobrables","Pérdidas de créditos comerciales incobrables",{"$nulls":3},"No",null,65]
[651,"Resultados de operaciones en común","Resultados de operaciones en común",{"$nulls":3},"No",null,65]
[659,"Otras pérdidas en gestión corriente","Otras pérdidas en gestión corriente",{"$nulls":3},"No",null,65]
[66,"GASTOS FINANCIEROS","GASTOS FINANCIEROS",{"$nulls":3},"Yes",null,6]
[661,"Intereses de obligaciones y bonos","Intereses de obligaciones y bonos",{"$nulls":3},"No",null,66]
[662,"Intereses de deudas a largo plazo","Intereses de deudas a largo plazo",{"$nulls":3},"No",null,66]
[663,"Intereses de deudas a corto plazo","Intereses de deudas a corto plazo",{"$nulls":3},"No",null,66]
[664,"Intereses de descuento de efectos","Intereses de descuento de efectos",{"$nulls":3},"No",null,66]
[665,"Descuentos sobre ventas por pronto pago","Descuentos sobre ventas por pronto pago","Revenue",null,"Yes","No","PAYDISCOUNT_EXP_ACCT",66]
[666,"Pérdidas procedentes de valores negociables","Pérdidas procedentes de valores negociables","Expense",null,"Yes","No","P_PURCHASEPRICEVARIANCE_ACCT",66]
[667,"Pérdidas de créditos","Pérdidas de créditos","Expense",null,"Yes","No","P_INVOICEPRICEVARIANCE_ACCT",66]
[668,"Diferencias negativas de cambio","Diferencias negativas de cambio","Expense",null,"Yes","No","REALIZEDLOSS_ACCT",66]
[669,"Otros gastos financieros","Otros gastos financieros",{"$nulls":3},"No",null,66]
[67,"PERDIDAS PROCEDENTES DEL INMOVILIZADO Y GASTOS EXCEPCIONALES","PERDIDAS PROCEDENTES DEL INMOVILIZADO Y GASTOS EXCEPCIONALES",{"$nulls":3},"Yes",null,6]
[670,"Pérdidas procedentes de inmovilizado inmaterial","Pérdidas procedentes de inmovilizado inmaterial",{"$nulls":3},"No",null,67]
[671,"Pérdidas procedentes de inmovilizado material","Pérdidas procedentes de inmovilizado material",{"$nulls":3},"No",null,67]
[672,"Pérdidas procedentes de participaciones en capital a largo plazo en empresas del grupo","Pérdidas procedentes de participaciones en capital a largo plazo en empresas del grupo",{"$nulls":3},"No",null,67]
[673,"Pérdidas procedentes de participaciones en capital a largo plazo en empresas asociadas","Pérdidas procedentes de participaciones en capital a largo plazo en empresas asociadas",{"$nulls":3},"No",null,67]
[674,"Pérdidas por operaciones con acciones y obligaciones propias","Pérdidas por operaciones con acciones y obligaciones propias",{"$nulls":3},"No",null,67]
[678,"Gastos extraordinarios","Gastos extraordinarios",{"$nulls":3},"No",null,67]
[679,"Gastos y pérdidas de ejercicios anteriores","Gastos y pérdidas de ejercicios anteriores","Expense",null,"Yes","No","INCOMESUMMARY_ACCT",67]
[68,"DOTACIONES PARA AMORTIZACIONES","DOTACIONES PARA AMORTIZACIONES",{"$nulls":3},"Yes",null,6]
[680,"Amortizacón de gastos de establecimiento","Amortizacón de gastos de establecimiento","Revenue",null,"Yes","No","B_SETTLEMENTGAIN_ACCT",68]
[681,"Amortización del inmovilizado inmaterial","Amortización del inmovilizado inmaterial",{"$nulls":3},"No",null,68]
[682,"Amortización del inmovilizado material","Amortización del inmovilizado material",{"$nulls":3},"No",null,68]
[685,"Ingresos conversión moneda extranjera","Ingresos conversión moneda extranjera","Revenue",null,"Yes","No","B_REVALUATIONGAIN_ACCT",68]
[69,"DOTACIONES A LAS PROVISIONES","DOTACIONES A LAS PROVISIONES",{"$nulls":3},"Yes",null,6]
[690,"Dotación al fondo de reversión","Dotación al fondo de reversión",{"$nulls":3},"No",null,69]
[691,"Dotación a la provisión del inmovilizado inmaterial","Dotación a la provisión del inmovilizado inmaterial",{"$nulls":3},"No",null,69]
[692,"Dotación a la provisión del inmovilizado material","Dotación a la provisión del inmovilizado material",{"$nulls":3},"No",null,69]
[693,"Dotación a la provisión de existencias","Dotación a la provisión de existencias",{"$nulls":3},"No",null,69]
[694,"Dotación a la provisión para insolvencias de tráfico","Dotación a la provisión para insolvencias de tráfico",{"$nulls":3},"No",null,69]
[695,"Dotación a la provisión para otras operaciones de tráfico","Dotación a la provisión para otras operaciones de tráfico",{"$nulls":3},"No",null,69]
[696,"Dotación a la provisión para valores negociables","Dotación a la provisión para valores negociables",{"$nulls":3},"No",null,69]
[697,"Dotación a la provisión para insolvencias de créditos a largo plazo","Dotación a la provisión para insolvencias de créditos a largo plazo",{"$nulls":3},"No",null,69]
[698,"Dotación a la provisión para valores negociables a corto plazo","Dotación a la provisión para valores negociables a corto plazo",{"$nulls":3},"No",null,69]
[699,"Dotación a la provisión para insolvencias de créditos a corto plazo","Dotación a la provisión para insolvencias de créditos a corto plazo",{"$nulls":3},"No",null,69]
[7,"VENTAS E INGRESOS","VENTAS E INGRESOS",{"$nulls":3},"Yes"]
[70,"VENTA DE MERCADERIAS DE PRODUCCION PROPIA DE SERVICIOS","VENTA DE MERCADERIAS DE PRODUCCION PROPIA DE SERVICIOS",{"$nulls":3},"Yes",null,7]
[700,"Ventas de mercaderías","Ventas de mercaderías","Revenue",null,"Yes","No","P_REVENUE_ACCT",70]
[701,"Ventas de productos terminados","Ventas de productos terminados",{"$nulls":3},"No",null,70]
[702,"Ventas de productos semiterminados","Ventas de productos semiterminados",{"$nulls":3},"No",null,70]
[703,"Ventas de subproductos y residuos","Ventas de subproductos y residuos",{"$nulls":3},"No",null,70]
[704,"Ventas de envases y embalajes","Ventas de envases y embalajes",{"$nulls":3},"No",null,70]
[705,"Prestaciones de servicios","Prestaciones de servicios",{"$nulls":3},"No",null,70]
[708,"Devoluciones de ventas y operaciones similares","Devoluciones de ventas y operaciones similares",{"$nulls":3},"No",null,70]
[709,"Rappels sobre ventas","Rappels sobre ventas","Revenue",null,"Yes","No","P_TRADEDISCOUNTGRANT_ACCT",70]
[71000,"Proyecto Activo","Activo Creado","Asset",null,"Yes","No","PJ_ASSET_ACCT",70]
[71001,"Proyecto en curso","Activo en proceso","Asset",null,"Yes","No","PJ_WIP_ACCT",70]
[71,"VARIACION DE EXISTENCIAS","VARIACION DE EXISTENCIAS",{"$nulls":3},"Yes",null,7]
[710,"Variación de existencias de productos en curso","Variación de existencias de productos en curso","Expense",null,"Yes","No","W_INVACTUALADJUST_ACCT",71]
[711,"Variación de existencias de productos semiterminados","Variación de existencias de productos semiterminados",{"$nulls":3},"No",null,71]
[712,"Variación de existencias de productos terminados","Variación de existencias de productos terminados",{"$nulls":3},"No",null,71]
[713,"Variación de existencias de subproudctos residuos y materiales recuperados","Variación de existencias de subproudctos residuos y materiales recuperados",{"$nulls":3},"No",null,71]
[73,"TRABAJOS REALIZADOS PARA LA EMPRESA","TRABAJOS REALIZADOS PARA LA EMPRESA",{"$nulls":3},"Yes",null,7]
[730,"Incorporación al activo de gastos de establecimiento","Incorporación al activo de gastos de establecimiento",{"$nulls":3},"No",null,73]
[731,"Trabajos realizados para el inmovilizado inmaterial","Trabajos realizados para el inmovilizado inmaterial",{"$nulls":3},"No",null,73]
[732,"Trabajos realizados para el inmovilizado material","Trabajos realizados para el inmovilizado material",{"$nulls":3},"No",null,73]
[733,"Trabajos realizados para el inmovilizado material en curso","Trabajos realizados para el inmovilizado material en curso",{"$nulls":3},"No",null,73]
[737,"Incorporación al activo de gastos de formalización de de dudas","Incorporación al activo de gastos de formalización de de dudas",{"$nulls":3},"No",null,73]
[74,"SUBVENCIONES A LA EXPLOTACION","SUBVENCIONES A LA EXPLOTACION",{"$nulls":3},"Yes",null,7]
[740,"Subvenciones oficiales a la explotación","Subvenciones oficiales a la explotación",{"$nulls":3},"No",null,74]
[741,"Otras subvenciones a la explotación","Otras subvenciones a la explotación",{"$nulls":3},"No",null,74]
[75,"OTROS INGRESOS DE GESTION","OTROS INGRESOS DE GESTION",{"$nulls":3},"Yes",null,7]
[751,"Resultados de operaciones en común","Resultados de operaciones en común",{"$nulls":3},"No",null,75]
[752,"Ingresos por arrendamientos","Ingresos por arrendamientos",{"$nulls":3},"No",null,75]
[753,"Ingresos de propiedad industrial","Ingresos de propiedad industrial cedida en explotación",{"$nulls":3},"No",null,75]
[754,"Ingresos por comisiones","Ingresos por comisiones",{"$nulls":3},"No",null,75]
[755,"Ingresos por servicios al personal","Ingresos por servicios al personal",{"$nulls":3},"No",null,75]
[759,"Ingresos por servicios diversos","Ingresos por servicios diversos",{"$nulls":3},"No",null,75]
[76,"INGRESOS FINANCIEROS","INGRESOS FINANCIEROS",{"$nulls":3},"Yes",null,7]
[760,"Ingresos de participaciones en capital","Ingresos de participaciones en capital",{"$nulls":3},"No",null,76]
[761,"Ingresos de valores de renta fija","Ingresos de valores de renta fija",{"$nulls":3},"No",null,76]
[762,"Ingresos de créditos a largo plazo","Ingresos de créditos a largo plazo",{"$nulls":3},"No",null,76]
[763,"Ingresos de créditos a corto plazo","Ingresos de créditos a corto plazo",{"$nulls":3},"No",null,76]
[765,"Descuentos por compras por pronto pago","Descuentos por compras por pronto pago","Expense",null,"Yes","No","PAYDISCOUNT_REV_ACCT",76]
[766,"Beneficios en valores negociables","Beneficios en valores negociables","Expense",null,"Yes","No","PPVOFFSET_ACCT",76]
[768,"Diferencias positivas de cambio","Diferencias positivas de cambio","Revenue",null,"Yes","No","REALIZEDGAIN_ACCT",76]
[769,"Otros ingresos financieros","Otros ingresos financieros","Revenue",null,"Yes","No","CH_REVENUE_ACCT",76]
[77,"BENEFICIOS PROCEDENTES DEL INMOVILIZADO E INGRESOS EXCEPCIONALES","BENEFICIOS PROCEDENTES DEL INMOVILIZADO E INGRESOS EXCEPCIONALES",{"$nulls":3},"Yes",null,7]
[770,"Beneficios procedentes de inmovilizado inmaterial","Beneficios procedentes de inmovilizado inmaterial",{"$nulls":3},"No",null,77]
[771,"Beneficios procedentes de inmovilizado material","Beneficios procedentes de inmovilizado material",{"$nulls":3},"No",null,77]
[772,"Beneficios procedentes de participaciones en capital a largo plazo en empresas del grupo","Beneficios procedentes de participaciones en capital a largo plazo en empresas del grupo",{"$nulls":3},"No",null,77]
[773,"Beneficios procedentes de participaciones en capital a largo plazo en empresas asociadas","Beneficios procedentes de participaciones en capital a largo plazo en empresas asociadas",{"$nulls":3},"No",null,77]
[774,"Beneficios por operaciones con acciones y obligaciones propias","Beneficios por operaciones con acciones y obligaciones propias",{"$nulls":3},"No",null,77]
[775,"Subvenciones de capital traspasadas al resultado del ejercicio","Subvenciones de capital traspasadas al resultado del ejercicio",{"$nulls":3},"No",null,77]
[778,"Ingresos extraordinarios","Ingresos extraordinarios",{"$nulls":3},"No",null,77]
[779,"Ingresos y beneficios de ejercicios anteriores","Ingresos y beneficios de ejercicios anteriores","Owner's Equity",null,"Yes","No","RETAINEDEARNING_ACCT",77]
[79,"EXCESOS Y APLICACIONES DE PROVISIONES","EXCESOS Y APLICACIONES DE PROVISIONES",{"$nulls":3},"Yes",null,7]
[790,"Exceso de provisión para riesgos y gastos","Exceso de provisión para riesgos y gastos",{"$nulls":3},"No",null,79]
[791,"Exceso de provisión del inmovilizado inmaterial","Exceso de provisión del inmovilizado inmaterial",{"$nulls":3},"No",null,79]
[792,"Exceso de provisión del inmovilizado material","Exceso de provisión del inmovilizado material",{"$nulls":3},"No",null,79]
[793,"Provisión de existencias aplicada","Provisión de existencias aplicada",{"$nulls":3},"No",null,79]
[794,"Provisión para insolvencias de tráfico aplicada","Provisión para insolvencias de tráfico aplicada",{"$nulls":3},"No",null,79]
[795,"Provisión para otras operaciones de tráfico aplicada","Provisión para otras operaciones de tráfico aplicada",{"$nulls":3},"No",null,79]
[796,"Exceso de provisión para valores negociables a largo plazo","Exceso de provisión para valores negociables a largo plazo",{"$nulls":3},"No",null,79]
[797,"Exceso de provisión para insolvencias de crédito a largo plazo","Exceso de provisión para insolvencias de crédito a largo plazo",{"$nulls":3},"No",null,79]
[798,"Exceso de provisión para valores negociables a corto plazo","Exceso de provisión para valores negociables a corto plazo",{"$nulls":3},"No",null,79]
[799,"Exceso de provisión para insolvencias de crédito a corto plazo","Exceso de provisión para insolvencias de crédito a corto plazo",{"$nulls":3},"No",null,79]

{"sheet":"AccountingUS","index":1,"n_rows":365,"n_cols":19,"rows_kept":365,"flags":["formulas_cached_only"]}
["[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","B_UNIDENTIFIED_ACCT",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"]
[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","NOTINVOICEDRECEIVABLES_ACCT",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","E_PREPAYMENT_ACCT",125,null,null,"2a"]
[126,"Tax receivables",null,"Asset",null,null,"Yes",null,12]
[12610,"Tax credit A/R","Tax to be re-imbursed - 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","T_RECEIVABLES_ACCT",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","W_INVENTORY_ACCT",14]
[14120,"Product asset","Product Inventory Account","Asset",null,"Yes","No","P_ASSET_ACCT",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 Amorization",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","T_LIABILITY_ACCT",216]
[21700,"Withholding (Tax)","Withholding for 1099 or Quality Guarantee","Liability",null,"Yes","No","WITHHOLDING_ACCT",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 Empolyers 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,"Dividents",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","RETAINEDEARNING_ACCT",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,{"$nulls":6},"1a"]
[48000,"Not invoiced revenue","We delivered but have not invoiced yet","Revenue",null,"Yes","No","NOTINVOICEDREVENUE_ACCT",4,{"$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]
[51200,"Merchandise Purchases","Default Product or Service costs (I.e. not on inventory)","Expense",null,"Yes","No","P_EXPENSE_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","W_INVACTUALADJUST_ACCT",56]
[56400,"Inventory Revaluation","Difference to (lower cost) or market","Expense",null,"Yes","No","W_REVALUATION_ACCT",56]
[57000,"Direct Labor",null,"Expense",null,null,"No",null,5]
[58,"CoGS Variances",null,"Expense",null,null,"Yes",null,5,{"$nulls":4},58,"CoGs Variances",2]
[58100,"Invoice price variance","Difference between product cost and invoice price (IPV)","Expense",null,"Yes","No","P_INVOICEPRICEVARIANCE_ACCT",58]
[58200,"Purchase price variance","Difference between purchase price and standard costs (PPV)","Expense",null,"Yes","No","P_PURCHASEPRICEVARIANCE_ACCT",58]
[58300,"Purchase price variance Offset","Offset Account for Purchase price variance (PPV) ","Expense",null,"Yes","No","PPVOFFSET_ACCT",58]
[59,"CoGs Discounts",null,"Expense",null,null,"Yes",null,5,{"$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,{"$nulls":6},12]
[60300,"Retirement (Pension, Proft Sharing, 401k)",null,"Expense",null,null,"No",null,60,{"$nulls":6},24,"Pension Proft 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,{"$nulls":4},66,"Data Processing Expense","xx4","Data Processing Expense"]
[66100,"Data Processing Supplies",null,"Expense",null,null,"No",null,66]
[66200,"Data Processing Rental",null,"Expense",null,null,"No",null,66]
[66300,"Outside Computer Services",null,"Expense",null,null,"No",null,66]
[66900,"Data Processung Other Expense",null,"Expense",null,null,"No",null,66]
[67,"Depreciation Expense",null,"Expense",null,null,"Yes",null,6,{"$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,{"$nulls":4},68,"Travel & Entertainment"]
[68100,"Business Travel - Plane/Train/Taxi",null,"Expense",null,null,"No",null,68]
[68200,"Business Travel - Auto Reimbursement",null,"Expense",null,null,"No",null,68]
[68300,"Business Travel - Hotel",null,"Expense",null,null,"No",null,68]
[68400,"Business Meals & Entertainment (50%)",null,"Expense",null,null,"No",null,68]
[68500,"Staff Meeting Food (100%)",null,"Expense",null,null,"No",null,68]
[68600,"Employee expense","Default employee expenses","Expense",null,"Yes","No","E_EXPENSE_ACCT",68]
[68900,"Business Travel Other Expense",null,"Expense",null,null,"No",null,68]
[69,"Insurance",null,"Expense",null,null,"Yes",null,6,{"$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,{"$nulls":4},70,"Payment Processor Costs"]
[70100,"Credit Card Service Charges",null,"Expense",null,null,"No",null,70]
[70200,"Bank Service Charges","Bank expenses","Expense",null,"Yes","No","B_EXPENSE_ACCT",70]
[70900,"Other Payment Service Charges",null,"Expense",null,null,"No",null,70]
[71,"Dues & Subscription",null,"Expense",null,null,"Yes",null,6,{"$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 & Maintenence",null,"Expense",null,null,"No",null,77]
[77200,"Furniture, Equipment Repairs & Maintenence",null,"Expense",null,null,"No",null,77]
[77300,"Data Processing Repairs & Maintenence",null,"Expense",null,null,"No",null,77]
[77400,"Software Maintenence",null,"Expense",null,null,"No",null,77]
[77500,"Vehicle Repairs & Maintenence",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,{"$nulls":4},79,"Default/Suspense Accounts"]
[79100,"Default account","Default Account (if no other account is defined) V1.1","Expense",null,"Yes","No","DEFAULT_ACCT",79]
[79200,"Suspense balancing ","Difference to make journal balance in source currency - needs to be solved","Expense",null,"Yes","No","SUSPENSEBALANCING_ACCT",79]
[79300,"Suspense error","Import did not find account - needs to be solved","Expense",null,"Yes","No","SUSPENSEERROR_ACCT",79]
[79400,"Cash book expense","Default other expense for petty cash transactions","Expense",null,"Yes","No","CB_EXPENSE_ACCT",79]
[79500,"Cash book receipts","Default other revenue for petty cash transactions","Revenue",null,"Yes","No","CB_RECEIPT_ACCT",79]
[79600,"Charge expense","Default other expense","Expense",null,"Yes","No","CH_EXPENSE_ACCT",79]
[79700,"Charge revenue","Default other revenue","Revenue",null,"Yes","No","CH_REVENUE_ACCT",79]
[{"$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,{"$nulls":6},5,"Interest"]
[80200,"Divident Income",null,"Revenue",null,null,"No",null,80,{"$nulls":6},4,"Dividents"]
[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","B_REVALUATIONGAIN_ACCT",805]
[80520,"Bank settlement gain","Difference between payment and bank account currency","Revenue",null,"Yes","No","B_SETTLEMENTGAIN_ACCT",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,"Mortage 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","B_REVALUATIONLOSS_ACCT",825]
[82520,"Bank settlement loss","Difference between payment and bank account currency","Expense",null,"Yes","No","B_SETTLEMENTLOSS_ACCT",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]
[{"$nulls":13},"82_","Net Income before Tax"]
[89,"Income Tax & Summary",null,"Expense",null,null,"Yes",{"$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","INCOMESUMMARY_ACCT",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]
[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",null,95]
[955,"SO Future Revenue",null,"Memo",null,null,"No",null,95]

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["[Vaolor_PGC]","[Account_Value]","[Account_Name]","[Account_Description]","[Account_Type]","[Account_Sign]","[Account_Document]","[Account_Summary]","[Default_Account]"]
[572,11100,"Checking Account","Bank Asset","Asset",null,"Yes","No","B_ASSET_ACCT","BANK"]
[626,70200,"Bank Service Charges","Bank expenses","Expense",null,"Yes","No","B_EXPENSE_ACCT","BANK"]
[272,82100,"Interest Expense","Bank interest expense","Expense",null,"Yes","No","B_INTERESTEXP_ACCT","BANK"]
[135,80100,"Interest Income","Bank interest revenue","Revenue",null,"Yes","No","B_INTERESTREV_ACCT","BANK"]
[120,11110,"Checking In-Transfer","Bank transactions in transit","Asset",null,"Yes","No","B_INTRANSIT_ACCT","BANK"]
[411,21300,"Payment selection","Selected A/P invoices for payment ","Liability",null,"Yes","No","B_PAYMENTSELECT_ACCT","BANK"]
[685,80510,"Bank revaluation gain","Foreign currency bank account gain","Revenue",null,"Yes","No","B_REVALUATIONGAIN_ACCT","BANK"]
[205,82510,"Bank revaluation loss","Foreign currency bank account loss","Expense",null,"Yes","No","B_REVALUATIONLOSS_ACCT","BANK"]
[680,80520,"Bank settlement gain","Difference between payment and bank account currency","Revenue",null,"Yes","No","B_SETTLEMENTGAIN_ACCT","BANK"]
[201,82520,"Bank settlement loss","Difference between payment and bank account currency","Expense",null,"Yes","No","B_SETTLEMENTLOSS_ACCT","BANK"]
[12001,11130,"Checking Unallocated Receipts","Received, unallocated payments","Asset",null,"Yes","No","B_UNALLOCATEDCASH_ACCT","BANK"]
[12002,11120,"Checking Unidentified Receipts","Receipts from unidentified customer","Asset",null,"Yes","No","B_UNIDENTIFIED_ACCT","BANK"]
[437,21510,"Customer Prepayments","Prepayments for future revenue","Liability",null,"Yes","No","C_PREPAYMENT_ACCT","CUSTOMER"]
[430,12110,"Accounts Receivable - Trade","Accounts Receivables","Asset",null,"Yes","No","C_RECEIVABLE_ACCT","CUSTOMER"]
[570,11900,"Petty Cash","Cash Book Asset","Asset",null,"Yes","No","CB_ASSET_ACCT","CASH_BOOK"]
[57001,11910,"Petty Cash In-Transfer","Cash Book Transfer","Asset",null,"Yes","No","CB_CASHTRANSFER_ACCT","CASH_BOOK"]
[57002,78300,"Petty Cash Over/Short","Petty Cash Differences","Expense",null,"Yes","No","CB_DIFFERENCES_ACCT","CASH_BOOK"]
[57003,79400,"Cash book expense","Default other expense for petty cash transactions","Expense",null,"Yes","No","CB_EXPENSE_ACCT","CASH_BOOK"]
[57004,79500,"Cash book receipts","Default other revenue for petty cash transactions","Revenue",null,"Yes","No","CB_RECEIPT_ACCT","CASH_BOOK"]
[602,79600,"Charge expense","Default other expense","Expense",null,"Yes","No","CH_EXPENSE_ACCT","CHARGE"]
[769,79700,"Charge revenue","Default other revenue","Revenue",null,"Yes","No","CH_REVENUE_ACCT","CHARGE"]
[57007,82550,"Currency balancing","Rounding difference to make journal balance in accounting currency","Expense",null,"Yes","No","CURRENCYBALANCING_ACCT"]
[129,79100,"Default account","Default Account (if no other account is defined) V1.1","Expense",null,"Yes","No","DEFAULT_ACCT"]
[640,68600,"Employee expense","Default employee expenses","Expense",null,"Yes","No","E_EXPENSE_ACCT","EMPLOYER"]
[460,12520,"Employee Expense Prepayment","Expense advances","Asset",null,"Yes","No","E_PREPAYMENT_ACCT","EMPLOYER"]
[679,89900,"Income Summary","Year end processing to balance account (Retained Earnings)","Expense",null,"Yes","No","INCOMESUMMARY_ACCT"]
[432,12800,"Intercompany Due From","Default Receivables account for intercompany trx","Asset",null,"Yes","No","INTERCOMPANYDUEFROM_ACCT","INTERCOMPANY"]
[402,21800,"Intercompany Due To","Default Payables account for intercompany trx","Liability",null,"Yes","No","INTERCOMPANYDUETO_ACCT","INTERCOMPANY"]
[521,21190,"Not invoiced receipts","Received products/services from vendors, but not invoiced","Liability",null,"Yes","No","NOTINVOICEDRECEIPTS_ACCT","NOTINVOICED"]
[561,12190,"Not invoiced receivables","We delivered but have not invoiced yet","Asset",null,"Yes","No","NOTINVOICEDRECEIVABLES_ACCT","NOTINVOICED"]
[597,48000,"Not invoiced revenue","We delivered but have not invoiced yet","Revenue",null,"Yes","No","NOTINVOICEDREVENUE_ACCT","NOTINVOICED"]
[330,14120,"Product asset","Product Inventory Account","Asset",null,"Yes","No","P_ASSET_ACCT","PRODUCT"]
[6001,51100,"Product CoGs","Cost of Goods Sold","Expense",null,"Yes","No","P_COGS_ACCT","PRODUCT"]
[600,51200,"Merchandise Purchases","Default Product or Service costs (I.e. not on inventory)","Expense",null,"Yes","No","P_EXPENSE_ACCT","PRODUCT"]
[667,58100,"Invoice price variance","Difference between product cost and invoice price (IPV)","Expense",null,"Yes","No","P_INVOICEPRICEVARIANCE_ACCT","PRODUCT"]
[666,58200,"Purchase price variance","Difference between purchase price and standard costs (PPV)","Expense",null,"Yes","No","P_PURCHASEPRICEVARIANCE_ACCT","PRODUCT"]
[700,41000,"Trade Revenue","Default Product or Service revenue","Revenue",null,"Yes","No","P_REVENUE_ACCT","PRODUCT"]
[709,49100,"Trade Discounts","Granted Trade discounts (corrects Product Revenue)","Revenue",null,"Yes","No","P_TRADEDISCOUNTGRANT_ACCT","PRODUCT"]
[609,59100,"Trade discounts received","Received Trade Discounts (corrects Product expense)","Expense",null,"Yes","No","P_TRADEDISCOUNTREC_ACCT","PRODUCT"]
[665,49200,"Payment discount expense","Granted early payment discount to customers","Revenue",null,"Yes","No","PAYDISCOUNT_EXP_ACCT","PAYDISCOUNT"]
[765,59200,"Payment discount revenue","Granted early payment discount from vendors","Expense",null,"Yes","No","PAYDISCOUNT_REV_ACCT","PAYDISCOUNT"]
[766,58300,"Purchase price variance Offset","Offset Account for Purchase price variance (PPV) ","Expense",null,"Yes","No","PPVOFFSET_ACCT"]
[768,80540,"Realized gain","Difference between invoice and payment currency","Revenue",null,"Yes","No","REALIZEDGAIN_ACCT","REALIZED"]
[668,82540,"Realized loss","Difference between invoice and payment currency","Expense",null,"Yes","No","REALIZEDLOSS_ACCT","REALIZED"]
[779,32900,"Retained Earnings","Year end processing to balance account (Income Summary)","Owner's Equity",null,"Yes","No","RETAINEDEARNING_ACCT"]
[19001,79200,"Suspense balancing ","Difference to make journal balance in source currency - needs to be solved","Expense",null,"Yes","No","SUSPENSEBALANCING_ACCT","SUSPENSE"]
[19002,79300,"Suspense error","Import did not find account - needs to be solved","Expense",null,"Yes","No","SUSPENSEERROR_ACCT","SUSPENSE"]
[474,12610,"Tax credit A/R","Tax to be re-imbursed - before tax declaration","Asset",null,"Yes","No","T_CREDIT_ACCT","TAX"]
[479,21610,"Tax due","Tax to be paid - before tax declaration","Liability",null,"Yes","No","T_DUE_ACCT","TAX"]
[472,74100,"Tax expense","Sales Tax paid to Vendors","Expense",null,"Yes","No","T_EXPENSE_ACCT","TAX"]
[630,21620,"Tax liability","Tax to be paid based on tax declaration","Liability",null,"Yes","No","T_LIABILITY_ACCT","TAX"]
[636,12620,"Tax receivables","Tax to receive based on tax declaration","Asset",null,"Yes","No","T_RECEIVABLES_ACCT","TAX"]
[594,47000,"Unearned revenue","We have invoiced, but not delivered yet","Revenue",null,"Yes","No","UNEARNEDREVENUE_ACCT"]
[136,80530,"Unrealized gain","Difference between foreign currency receivables/payables and current rate","Revenue",null,"Yes","No","UNREALIZEDGAIN_ACCT","UNREALIZED"]
[273,82530,"Unrealized loss","Difference between foreign currency receivables/payables and current rate","Expense",null,"Yes","No","UNREALIZEDLOSS_ACCT","UNREALIZED"]
[400,21100,"Accounts Payable Trade","Accounts Payables","Liability",null,"Yes","No","V_LIABILITY_ACCT","VENDOR"]
[401,21200,"Accounts Payable Services","Accounts Payables for non-product revenue","Liability",null,"Yes","No","V_LIABILITY_SERVICES_ACCT","VENDOR"]
[407,12510,"Vendor prepayment","Prepayments for future expense","Asset",null,"Yes","No","V_PREPAYMENT_ACCT","VENDOR"]
[71000,17710,"Project asset","Created Asset","Asset",null,"Yes","No","PJ_ASSET_ACCT","PROJECT"]
[71001,17720,"Project WIP","Asset Work in Progress","Asset",null,"Yes","No","PJ_WIP_ACCT","PROJECT"]
[610,56100,"Inventory Shrinkage","Physical Inventory Gain/Loss","Expense",null,"Yes","No","W_DIFFERENCES_ACCT"]
[710,56300,"Inventory Adjustment","Inventory Actual Accounting Value Adjustment","Expense",null,"Yes","No","W_INVACTUALADJUST_ACCT"]
[300,14100,"General Trade Inventory","Inventory Account","Asset",null,"Yes","No","W_INVENTORY_ACCT"]
[390,56400,"Inventory Revaluation","Difference to (lower cost) or market","Expense",null,"Yes","No","W_REVALUATION_ACCT"]
[473,21700,"Withholding (Tax)","Withholding for 1099 or Quality Guarantee","Liability",null,"Yes","No","WITHHOLDING_ACCT"]
[270,78100,"Bad Debts Write-off","Receivables write-off - bad debt","Expense",null,"Yes","No","WRITEOFF_ACCT"]
[null,1,"Assets",null,"Asset",null,null,"Yes"]
[null,11,"Cash",null,"Asset",null,null,"Yes"]
[null,12,"Accounts Receivable",null,"Asset",null,null,"Yes"]
[null,13,"Investments",null,"Asset",null,null,"Yes"]
[null,14,"Inventory",null,"Asset",null,null,"Yes"]
[null,15,"Prepaid Expenses, Deposits & Other Current Assets",null,"Asset",null,null,"Yes"]
[]
[null,16,"Land and Building",null,"Asset",null,null,"Yes"]
[null,17,"Furniture, Fixtures & Equipment",null,"Asset",null,null,"Yes"]
[null,18,"Accumulated Depreciation",null,"Asset",null,null,"Yes"]
[null,19,"Other Assets",null,"Asset",null,null,"Yes"]
[]
[null,2,"Liabilities",null,"Liability",null,null,"Yes"]
[null,21,"Accounts Payables",null,"Liability",null,null,"Yes"]
[null,22,"Accrued Expenses",null,"Liability",null,null,"Yes"]
[null,23,"Current Note Payables",null,"Liability",null,null,"Yes"]
[null,24,"Long Term Liabilities",null,"Liability",null,null,"Yes"]
[null,3,"Owner's Equity/Net Worth",null,"Owner's Equity",null,null,"Yes"]
[null,31,"Capital",null,"Owner's Equity",null,null,"Yes"]
[null,32,"Earnings",null,"Owner's Equity",null,null,"Yes"]

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[0,"COMPTE PONT"]
[1,"FINANÇAMENT BASIC"]
[10,"CAPITAL"]
[100,"CAPITAL SOCIAL"]
[1000,"CAPITAL ORDINARI"]
[1001,"CAPITAL PRIVILEGIAT"]
[1002,"CAPITAL SENSE DRET A VOT"]
[1003,"CAPITAL AMB DRETS RESTRINGITS"]
[101,"FONS SOCIAL"]
[102,"CAPITAL"]
[11,"RESERVES"]
[110,"PRIMA D'EMISSIO D'ACCIONS"]
[111,"RESERVES DE REVALORITZACIO"]
[112,"RESERVA LEGAL"]
[113,"RESERVES ESPECIALS"]
[114,"RES.PER A ACCIONS SOCIE.DOMIN."]
[115,"RESERVES PER A ACCIONS PROPIES"]
[116,"RESERVES ESTATUTARIES"]
[117,"RESERVES VOLUNTARIES"]
[118,"RESERVA PER CAPITAL AMORTITZAT"]
[12,"RESULTATS PENDENTS D'APLICACIO"]
[120,"ROMANENT"]
[121,"RESULTATS NEG.EXERC.ANTERIORS"]
[122,"APORT.SOCIS PER A COMPEN.PERD."]
[129,"PERDUES I GUANYS"]
[13,"INGRESSOS A DIST.EN DIFER.EXER"]
[130,"SUBVENCIONS OFICIALS CAPITAL"]
[1300,"SUBVENCIONS DE L'ESTAT"]
[1301,"SUBVENCIONS D'ALTRES ADM.PUBL."]
[131,"SUBVENCIONS DE CAPITAL"]
[135,"INGRESSOS PER INTERES.DIFERITS"]
[136,"DIFERENC.POSITIVES EN MON.EST."]
[14,"PROV.PER A RISCS I DESPESES"]
[140,"PROV.PER A PENS.I OBLIG.SIMIL."]
[141,"PROVISIO PER A IMPOSTOS"]
[142,"PROV.PER A RESPONSABILITATS"]
[143,"PROVISIO PER A GRANS REPARAC."]
[144,"FONS DE REVERSIO"]
[15,"EMPRESTI.I ALTRES EMIS.ANALOG."]
[150,"OBLIGACIONS I BONS"]
[1500,"OBLIGACIONS I BONS SIMPLES"]
[1501,"OBLIGACIONS I BONS GARANTITS"]
[1502,"OBLIGACIONS I BONS SUBORDINATS"]
[1503,"OBLIGACIONS I BONS CUPO ZERO"]
[1504,"OB./BONS AMB OPCIO SUBSC.ACCI."]
[1505,"OBLIG.I BONS AMB PARTIC.BENEF."]
[151,"OBLIGACIONS/BONS CONVERTIBLES"]
[155,"DEUTES REPRES.EN VALORS NEGOC."]
[16,"DEUTES A LL/T EMPR.GRUP I ASSO"]
[160,"DEUTES LLARG TERMINI EMP.GRUP"]
[1600,"PRESTECS LLARG TERM.D'EMP.GRUP"]
[1609,"ALTR.DEUTES LLARG TER.EMP.GRUP"]
[161,"DEUTES LLARG TERM.EMP.ASSOCIA."]
[162,"DEUTES LLARG TER.ENT.CRED.GRUP"]
[163,"DEUTES LLARG.TER.ENT.CRED.ASSO"]
[164,"PROVEID.IMMOB.LL/T.EMPR.GRUP"]
[165,"PROVEID.IMMOB.LL/T.EMPR.ASSOC."]
[17,"DEUTES LL/T.PER PREST.REB.AL/C"]
[170,"DEUTES LL/T.AMB ENT.DE CREDIT"]
[1700,"PRESTECS LL/T.D'ENT.DE CREDIT"]
[1709,"ALTRES DEUTES LL/T.ENT.CREDIT"]
[171,"DEUTES A LLARG TERMINI"]
[172,"DEUTES LL/T.TRANSF.EN SUBVENC."]
[173,"PROVEIDORS IMMOB.LLARG TERMINI"]
[174,"EFECTES PAGAR A LLARG TERMINI"]
[18,"FIANCES I DIPOSITS REB.A LL/T."]
[180,"FIANCES REBUDES A LLARG TERM."]
[185,"DIPOSITS REBUTS A LLARG TERM."]
[19,"SITUACIONS TRANSIT.FINANÇAMENT"]
[190,"ACCIONIS.PER DESEMB.NO EXIGITS"]
[191,"ACC.DESEMB.NO EXIGITS,EMP.GRUP"]
[192,"ACC.DESEMB.NO EXIGITS,EMP.ASSO"]
[193,"ACC.PER APORTAC.NO DINER.PEND."]
[194,"ACC.APORT.NO DINER.PEND.,EMP.G"]
[195,"ACC.APORT.NO DINER.PEND.,EMP.A"]
[196,"SOCIS, PART NO DESEMBORSADA"]
[198,"ACCIONS PROPIES EN SITUAC.ESP."]
[199,"ACCIONS PROPIES PER A RED.CAP."]
[2,"IMMOBILITZAT"]
[20,"DESPESES D'ESTABLIMENT"]
[200,"DESPESES DE CONSTITUCIO"]
[201,"DESPESES DE PRIMER ESTABLIMENT"]
[202,"DESPESES AMPLIACIO DE CAPITAL"]
[21,"IMMOBILITZACIONS IMMATERIALS"]
[210,"DESPESES DE RECER.I DESENVOLUP"]
[2100,"DESP.RECERC.I DESEN.PROJ.N.AC."]
[2101,"DESP.RECERC.I DESEN.PROJ.ACAB."]
[211,"CONCESSIONS ADMINISTRATIVES"]
[212,"PROPIETAT INDUSTRIAL"]
[213,"FONS DE COMERÇ"]
[214,"DRETS DE TRASPAS"]
[215,"APLICACIONS INFORMATIQUES"]
[217,"DRETS SOBRE BENS REG.ARRE.FIN."]
[219,"ACOMPTES PER A IMMOBIL.IMMAT."]
[22,"IMMOBILITZACIONS MATERIALS"]
[220,"TERRENYS I BENS NATURALS"]
[221,"CONSTRUCCIONS"]
[222,"INSTAL·LACIONS TECNIQUES"]
[223,"MAQUINARIA"]
[224,"UTILLATGE"]
[225,"ALTRES INSTAL·LACIONS"]
[226,"MOBILIARI"]
[227,"EQUIPS PER A PROC.D'INFORMACIO"]
[228,"ELEMENTS DE TRANSPORT"]
[229,"ALTRE IMMOBILITZAT MATERIAL"]
[23,"IMMOBILITZAC.MATERIALS EN CURS"]
[230,"ADAPTACIO TERRENYS I BENS NAT."]
[231,"CONSTRUCCIONS EN CURS"]
[232,"INSTAL·LAC.TECNIQ.EN MUNTATGE"]
[233,"MAQUINARIA EN MUNTATGE"]
[237,"EQUIPS PROC.INFORM.EN MUNTATGE"]
[239,"ACOMPTES PER A IMMOBIL.MATER."]
[24,"INVERS.FINANC.EMP.GRUP I ASSOC"]
[240,"PARTICIPACIONS EN EMPRES.GRUP"]
[241,"PARTICIPACIONS EN EMP.ASSOCIA."]
[242,"VALORS RENDA FIXA EMPRES.GRUP"]
[243,"VALORS RENDA FIXA EMP.ASSOCIA."]
[244,"CREDITS LLARG TERMINI EMP.GRUP"]
[245,"CREDITS LLARG TERMINI EMP.ASSO"]
[246,"INTER.LL/T.INVERS.FIN.EMP.GRUP"]
[247,"INTER.LL/T.INVERS.FIN.EMP.ASSO"]
[248,"DESEMB.PEND.SOBRE ACC.EMP.GRUP"]
[249,"DESEMB.PEND.SOBRE ACC.EMP.ASSO"]
[25,"ALTRES INVER.FINANC.PERMANENTS"]
[250,"INVERS.FINANC.PERM.EN CAPITAL"]
[2500,"INV.FIN.PER.ACC.COT.MERC.SEN.O"]
[2501,"INV.FIN.PER.ACC.S/COT.MER.SE.O"]
[2502,"ALTRES INVERS.FINAN.EN CAPITAL"]
[251,"VALORS DE RENDA FIXA"]
[252,"CREDITS A LLARG TERMINI"]
[253,"CREDITS LL/T.PER ALIE.D'IMMOB."]
[254,"CREDITS LLARG TERM.AL PERSONAL"]
[256,"INTER.LL/T.VALORS RENDA FIXA"]
[257,"INTER.LLARG TERMINI DE CREDITS"]
[258,"IMPOSICIONS A LLARG TERMINI"]
[259,"DESEMB.PENDENTS SOBRE ACCIONS"]
[26,"FIANCES/DIPOSITS CONST.A LL/T."]
[260,"FIANCES CONSTIT.LLARG TERMINI"]
[265,"DIPOSITS CONSTIT.LLARG TERMINI"]
[27,"DESPESES A DIST.EN DIFER.EXERC"]
[270,"DESPESES FORMALITZAC.DE DEUTES"]
[271,"DESP.INT.DIFERITS VALORS NEG."]
[272,"DESPESES PER INTERES.DIFERITS"]
[28,"AMORTITZ.ACUMUL.DE L'IMMOBIL."]
[281,"AMORT.ACUMUL.IMMOB.IMMATERIAL"]
[2810,"AMORT.ACUM.DESP.RECERC./DESENV"]
[2811,"AMORT.ACUMUL.CONCES.ADMINIST."]
[2812,"AMORT.ACUMUL.PROPIETAT INDUST."]
[2813,"AMORTIT.ACUMUL.FONS DE COMERÇ"]
[2814,"AMORTIT.ACUMUL.DRETS DE TRAPAS"]
[2815,"AMORT.ACUM.D'APLIC.INFORMATIQ."]
[2817,"AMORT.ACUM.DRETS SO.BENS R.A.F"]
[282,"AMORT.ACUMUL.IMMOBIL.MATERIAL"]
[2821,"AMORT.ACUMUL.DE CONSTRUCCIONS"]
[2822,"AMORT.ACUM.D'INSTAL·LAC.TECNI."]
[2823,"AMORT.ACUMULADA DE MAQUINARIA"]
[2824,"AMORT.ACUMULADA D'UTILLATGE"]
[2825,"AMORT.ACUM.D'ALTRES INSTAL·LAC"]
[2826,"AMORT.ACUMULADA DE MOBILIARI"]
[2827,"AMORT.ACUM.EQUIPS PROC.INFORM."]
[2828,"AMORT.ACUM.ELEMENTS TRANSPORT"]
[2829,"AMOR.ACUM.ALTRE IMMOB.MATERIAL"]
[29,"PROVISIONS D'IMMOBILITZAT"]
[291,"PROV.PER DEPREC.IMMOB.IMMATER."]
[292,"PROV.PER DEPREC.IMMOB.MATERIAL"]
[293,"PROV.DEP.VALORS NEG.LL/T.E.GR."]
[2930,"PROV.DEP.PART.CAPIT.LL/T.E.GR."]
[2935,"PROV.DEP.VAL.RENT.FIX.LL/T.E.G"]
[294,"PROV.DEP.VALORS MOB.LL/T.E.AS."]
[2941,"PROV.DEP.PART.CAPIT.LL/T.E.AS."]
[2946,"PROV.DEP.VAL.RENT.FIX.LL/T.E.A"]
[295,"PROV.INSOLV.CRED.LL/T.EMP.GRUP"]
[296,"PROV.INSOLV.CRED.LL/T.EMP.ASSO"]
[297,"PROV.DEPREC.VALORS NEG.LL/TERM"]
[298,"PROV.INSOLVENC.CREDITS LL/TERM"]
[3,"EXISTENCIES"]
[30,"COMERCIALS"]
[300,"MERCADERIES A"]
[301,"MERCADERIES B"]
[31,"PRIMERES MATERIES"]
[310,"PRIMERES MATERIES A"]
[311,"PRIMERES MATERIES B"]
[32,"ALTRES PROVEIMENTS"]
[320,"ELEM.I CONJUNTS INCORPORABLES"]
[321,"COMBUSTIBLES"]
[322,"RECANVIS"]
[325,"MATERIALS DIVERSOS"]
[326,"EMBALATGES"]
[327,"ENVASOS"]
[328,"MATERIAL D'OFICINA"]
[33,"PRODUCTES EN CURS"]
[330,"PRODUCTES EN CURS A"]
[331,"PRODUCTES EN CURS B"]
[34,"PRODUCTES SEMIACABATS"]
[340,"PRODUCTES SEMIACABATS A"]
[341,"PRODUCTES SEMIACABATS B"]
[35,"PRODUCTES ACABATS"]
[350,"PRODUCTES ACABATS A"]
[351,"PRODUCTES ACABATS B"]
[36,"SUBPROD.,RESIDUS I MAT.RECUPE."]
[360,"SUBPRODUCTES A"]
[361,"SUBPRODUCTES B"]
[365,"RESIDUS A"]
[366,"RESIDUS B"]
[368,"MATERIALS RECUPERATS A"]
[369,"MATERIALS RECUPERATS B"]
[39,"PROV.PER DEPREC.D'EXISTENCIES"]
[390,"PROV.PER DEPREC.DE MERCADERIES"]
[391,"PROV.PER DEPR.PRIMERES MATERI."]
[392,"PROV.PER DEPR.ALTRES PROVEIM."]
[393,"PROV.PER DEPREC.PRODUC.EN CURS"]
[394,"PROV.PER DEP.PROD.SEMIACABATS"]
[395,"PROV.PER DEPREC.PROD.ACABATS"]
[396,"PROV.DEP.SUBPR.RESID./MAT.REC."]
[4,"CRED.I DEUTORS PER OPERAC.TRAF"]
[40,"PROVEIDORS"]
[400,"PROVEIDORS"]
[4000,"PROVEIDORS, PESSETES"]
[4004,"PROVEIDORS, MONEDA ESTRANGERA"]
[4009,"PROVEIDORS FRES.PEND.REB.O FOR"]
[401,"PROVEIDORS EF.COMERC.A PAGAR"]
[402,"PROVEIDORS, EMPRESES DEL GRUP"]
[4020,"PROVEIDORS, EMPRESES GRUP,PTES"]
[4021,"EF.COMERC.A PAGAR EMPRES.GRUP"]
[4024,"PROVEIDORS, EMPRES.GRUP,M.EST."]
[4026,"ENV./EMB.RETORN.PROV.,EMP.GRUP"]
[4029,"PROV.,EMPRES.GRUP,FRAS.PEN.R/F"]
[403,"PROVEIDORS, EMPRESES ASSOCIAD."]
[406,"ENV./EMBALAT.RETORNAR A PROVE."]
[407,"ACOMPTES ALS PROVEIDORS"]
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[4100,"CREDITORS PREST.SERVEIS,PTES."]
[4104,"CREDITORS PREST.SERVEIS,M.EST."]
[4109,"CRED.PREST.SERV.FRAS.PEND.R/F."]
[411,"CREDITORS, EF.COMERC.A PAGAR"]
[419,"CREDITORS PER OPERAC.EN COMU"]
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[4304,"CLIENTS, MONEDA ESTRANGERA"]
[4309,"CLIENTS, FRES.PENDENTS FORMAL."]
[431,"CLIENTS EF.COMERC.A COBRAR"]
[4310,"EFECTES COMERCIALS EN CARTERA"]
[4311,"EFECTES COMERCIALS DESCOMPTATS"]
[4312,"EF.COMERC.EN GESTIO COBRAMENT"]
[4315,"EFECTES COMERCIALS IMPAGATS"]
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[4320,"CLIENTES,EMPRESES GRUP.PESSET."]
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[4324,"CLIENTS,EMPRESES GRUP, MO.EST."]
[4326,"EN/EMB.RETORNAR CLIENTS,EMP.G."]
[4329,"CLIENTS,EMP.GRUP,FRAS.PEND.FO."]
[433,"CLIENTS, EMPRESES ASSOCIADES"]
[435,"CLIENTS DE COBRAMENT DUBTOS"]
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[437,"ACOMPTES DE CLIENTS"]
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[4410,"DEUTORS, EF.COMERCIALS CARTERA"]
[4411,"DEUTORS, EF.COMERC.DESCOMPTATS"]
[4412,"DEUTORS EF.COM.EN GESTIO COBR."]
[4415,"DEUTORS, EF.COMERC.IMPAGATS"]
[445,"DEUTORS DE COBRAMENT DUBTOS"]
[449,"DEUTORS PER OPERACIONS EN COMU"]
[46,"PERSONAL"]
[460,"ACOMPTES DE REMUNERACIONS"]
[465,"REMUNERAC.PENDENTS DE PAGAMENT"]
[47,"ADMINISTRACIONS PUBLIQUES"]
[470,"HDA.PUB.DEUTORA PER DIF.CONCEP"]
[4700,"HISENDA PUBL.,DEUTORA PER IVA"]
[4708,"HDA.PUB.DEUTORA PER SUBVEN.CON"]
[4709,"HDA.PUB.DEUTORA PER DEV.IMPOST"]
[471,"ORGAN.SEG.SOCIAL, DEUTORS"]
[472,"HISENDA PUBLICA, IVA SUPORTAT"]
[473,"HDA.PUB.RETENC.I PAG. A COMPTE"]
[474,"IMP.S/BENEF.ANT.I COMP.PERDUES"]
[4740,"IMPOST SOBRE BENEF.ANTICIPATS"]
[4745,"CREDIT PER PERD.A COMPEN.EXERC"]
[475,"HDA.PUB.CREDITORA PER CON.FIS."]
[4750,"HISENDA PUB.CREDITORA PER IVA"]
[4751,"HDA.PUB.CREDITORA PER RET.PRAC"]
[4752,"HDA.PUB.CRED.PER IMPOST SOCIET"]
[4758,"HDA.PUB.CRED.PER SUBVEN.REINT."]
[476,"ORGAN.SEG.SOCIAL, CREDITORS"]
[477,"HISENDA PUBLICA,IVA REPERCUTIT"]
[478,"H.P. IVA SOPORTAT DIFERIT"]
[479,"IMPOST SOBRE BENEFICIS DIFERIT"]
[48,"AJUSTAMENTS PER PERIODIFICACIO"]
[480,"DESPESES ANTICIPADES"]
[485,"INGRESSOS ANTICIPATS"]
[49,"PROVISIONS PER OPERACI.TRAFIC"]
[490,"PROV.PER A INSOLVENCIES TRAFIC"]
[493,"PROV.PER A INSOLV.TRAF.EMP.GR."]
[494,"PROV.PER A INSOLV.TRAF.EM.ASS."]
[499,"PROV.PER A ALTRES OPER.TRAFIC"]
[5,"COMPTES FINANCERS"]
[50,"EMPREST.I ALT.EMISSI.ANAL.C/T"]
[500,"OBLIGAC.I BONS CURT TERMINI"]
[501,"OBLIGAC.I BONS CONVERT.C/TERM."]
[505,"DEUTES REP.VALORS NEG.C/TERM."]
[506,"INT.EMPREST.I ALTR.EMIS.ANALOG"]
[509,"VALORS NEGOCIABLES AMORTITZATS"]
[5090,"OBLIGACIONS I BONS AMORTITZATS"]
[5091,"OBLIG.I BONS CONV.AMORTITZATS"]
[5095,"ALTRES VALORS NEG.AMORTITZATS"]
[51,"DEUTES A C/T.EMP.GRUP I ASSOC."]
[510,"DEUTES A CURT TERM.EMP.GRUP"]
[5100,"PRESTECS A CURT TERM.EMP.GRUP"]
[5109,"ALTRES DEUTES C/TERM.EMP.GRUP"]
[511,"DEUTES A CURT TERMINI EMP.ASSO"]
[512,"DEUTES CURT TERM.ENT.CRED.GRUP"]
[5120,"PRESTECS C/TERM.ENT.CRED.GRUP"]
[5128,"DEUTES EF.DESC.ENT.CRED.GRUP"]
[5129,"ALTR.DEUTES C/T.ENT.CRED.GRUP"]
[513,"DEUTES CURT TERM.ENT.CRED.ASSO"]
[514,"PROV.IMMOB.C/TERM.,EMPRE.GRUP"]
[515,"PROV.IMMOB.C/TERM.,EMPRE.ASSOC"]
[516,"INTER.C/T. DEUTES AMB EMP.GRUP"]
[517,"INTER.C/T.DEUTES AMB EMP.ASSOC"]
[52,"DEUT.A C/T.p.PREST.REB.ALT.CON"]
[520,"DEUTES CURT TERM.AMB ENT.CRED."]
[5200,"PRESTECS C/TERMIN.D'ENT.CREDIT"]
[5201,"DEUTES CURT TERM.PER CRED.DIS."]
[5208,"DEUTES PER EFECTES DESCOMPTATS"]
[521,"DEUTES A CURT TERMINI"]
[523,"PROVEIDORS IMMOBILITZAT C/TERM"]
[524,"EFECTES A PAGAR CURT TERMINI"]
[525,"DIVIDEND ACTIU A PAGAR"]
[526,"INTER.C/T DEUT.AMB ENT.CREDIT"]
[527,"INTERESSOS CURT TERM.DE DEUTES"]
[53,"INV.FINANC.C/T.EMP.GRUP/ASSOC."]
[530,"PARTICIP.CURT TERMINI EMP.GRUP"]
[531,"PARTICIP.CURT TERMINI EMP.ASSO"]
[532,"VALORS RENDA FIXA C/T.EMP.GRUP"]
[533,"VALORS RENDA FIXA C/T.EMP.ASSO"]
[534,"CREDITS CURT TERMINI EMP.GRUP"]
[535,"CREDITS CURT TERMINI EMP.ASSOC"]
[536,"INT.C/TERM.INV.FINANC.EMP.GRUP"]
[5360,"INT.C/T.VAL.RENDA FIXA EM.GRUP"]
[5361,"INT.CURT TERM.CREDITS EMP.GRUP"]
[537,"INT.C/TERM.INV.FINANC.EMP.ASSO"]
[538,"DESEMB.PEND.S/ACC.C/T.EMP.GRUP"]
[539,"DESEMB.PEND.S/ACC.C/T.EMP.ASSO"]
[54,"ALTRES INVERS.FINANC.TEMPORALS"]
[540,"INVERS.FINANC.TEMP.EN CAPITAL"]
[5400,"INV.FIN.TEMP.ACC.COTI.MER.SE.O"]
[5401,"INV.FIN.TEMP.ACC.S/COT.MER.S.O"]
[5409,"ALTRES INV.FIN.TEMP.EN CAPITAL"]
[541,"VALORS RENDA FIXA A CURT TERM."]
[542,"CREDITS A CURT TERMINI"]
[543,"CREDITS C/TERM.PER ALIE.IMMOB."]
[544,"CREDITS CURT TERM.AL PERSONAL"]
[545,"DIVIDEND A COBRAR"]
[546,"INT.C/TERM.VALORS RENDA FIXA"]
[547,"INTER.A CURT TERMIN.DE CREDITS"]
[548,"IMPOSICIONS A CURT TERMINI"]
[549,"DESEMB.PEND.S/ACC.CURT TERMINI"]
[55,"ALTRES COMPTES NO BANCARIS"]
[550,"TITULAR DE L'EXPLOTACIO"]
[551,"COMPTE CORRENT AMB EMP.GRUP"]
[552,"COMPTE CORRENT AMB EMP.ASSOC."]
[553,"COMPTE CORRENT AMB SOCIS I ADM"]
[555,"PARTIDES PENDENTS D'APLICACIO"]
[556,"DESEMB.EXIGITS SOBRE ACCIONS"]
[5560,"DESEMB.EXIG.S/ACCI.EMPR.GRUP"]
[5561,"DESEMB.EXIG.S/ACCI.EMPR.ASSOC."]
[5562,"DESEMB.EXIG.S/ACCI.ALTRES EMP."]
[557,"DIVIDEND ACTIU A COMPTE"]
[558,"ACCIONISTES PER DESEMB.EXIGITS"]
[56,"FIANC.I DIP.REBUTS I CONST.C/T"]
[560,"FIANCES REBUDES A CURT TERMINI"]
[561,"DIPOSITS REBUTS A CURT TERMINI"]
[565,"FIANCES CONSTITUIDES A C/TERM."]
[566,"DIPOSITS CONSTITUITS A C/TERM."]
[57,"TRESORERIA"]
[570,"CAIXA, PESSETES"]
[571,"CAIXA, MONEDA ESTRANGERA"]
[572,"BANCS I INST.CRED.C/C VIST.PES"]
[573,"BANCS I INST.CRED.C/C VIST.M.E"]
[574,"BANCS I INST.CRED.COMP.EST.PES"]
[575,"BANCS I INST.CRED.COMP.EST.M.E"]
[58,"AJUSTAMENTS PER PERIODIFICACIO"]
[580,"INTERESS.PAGATS PER ENDAVANT"]
[585,"INTERESS.COBRATS PER ENDAVANT"]
[59,"PROVISIONS FINANCERES"]
[593,"PROV.DEP.VAL.NEG.C/T.EMP.GRUP"]
[594,"PROV.DEP.VAL.NEG.C/T.EMP.ASSOC"]
[595,"PROV.INSOLV.CRED.C/T.EMP.GRUP"]
[596,"PROV.INSOLV.CRED.C/T.EMP.ASSOC"]
[597,"PROV.DEPREC.VALORS NEG.C/TERM."]
[598,"PROV.INSOLV.CREDITS CURT TERM."]
[6,"COMPRES I DESPESES"]
[60,"COMPRES"]
[600,"COMPRES DE MERCADERIES"]
[601,"COMPRES PRIMERES MATERIES"]
[602,"COMPRES D'ALTRES PROVEIMENTS"]
[607,"TREBAL.REALIT.PER ALTRES EMPR."]
[608,"DEVOLUCIONS DE COMP. I OP.SIM."]
[6080,"DEVOL.COMPRES DE MERCADERIES"]
[6081,"DEVOL.COMPRES PRIMERES MATERI."]
[6082,"DEVOL.COMPRES D'ALTRES PROVEI."]
[609,"\"RAPPELS\" PER COMPRES"]
[6090,"\"RAPPELS\" PER COMPRES MERCAD."]
[6091,"\"RAPPELS\" PER COMP.PRIMER.MAT."]
[6092,"\"RAPPELS\" PER COM.ALTRES PROV."]
[61,"VARIACIO D'EXISTENCIES"]
[610,"VARIACIO D'EXIST.MERCADERIES"]
[611,"VARIACIO EXIST.PRIMERES MATER."]
[612,"VARIACIO EXIST.ALTRES PROVEIM."]
[62,"SERVEIS EXTERIORS"]
[620,"DESP.DE RECERCA I DESENV. EXER"]
[621,"ARRENDAMENTS I CANONS"]
[622,"REPARACIONS I CONSERVACIO"]
[623,"SERVEIS PROFESSIONALS INDEPEN."]
[624,"TRANSPORTS"]
[625,"PRIMES D'ASSEGURANCES"]
[626,"SERVEIS BANCARIS I SIMILARS"]
[627,"PUBLIC.,PROPAGANDA I RELAC.PUB"]
[628,"SUBMINISTRAMENTS"]
[629,"ALTRES SERVEIS"]
[63,"TRIBUTS"]
[630,"IMPOST SOBRE BENEFICIS"]
[631,"ALTRES TRIBUTS"]
[633,"AJUST.NEGAT.EN IMPOS.S/BENEF."]
[634,"AJUST.NEGAT.EN IMPOS.INDIRECTA"]
[6341,"AJUST.NEGAT.EN IVA CIRCULANT"]
[6342,"AJUST.NEGAT.EN IVA INVERSIONS"]
[636,"DEVOLUCIO D'IMPOSTOS"]
[638,"AJUST.POSIT.IMPOSICIO S/BENEF."]
[639,"AJUST.POSIT.EN IMPOS.INDIRECTA"]
[6391,"AJUST.POSIT.EN IVA CIRCULANT"]
[6392,"AJUST.POSIT.EN IVA INVERSIONS"]
[64,"DESPESES DE PERSONAL"]
[640,"SOUS I SALARIS"]
[641,"INDEMNITZACIONS"]
[642,"SEGURETAT SOCIAL A C/EMPRESA"]
[643,"APORTAC.SIST.COMPLEM.PENSIONS"]
[649,"ALTRES DESPESES SOCIALS"]
[65,"ALTRES DESPESES DE GESTIO"]
[650,"PERDUES DE CREDITS COM.INCOBR."]
[651,"RESULTATS D'OPERACIONS EN COMU"]
[6510,"BENEFICI TRANSFERIT (GESTOR)"]
[6511,"PERDUA SUPORTADA (NO GESTOR)"]
[659,"ALTRES PERDUES EN GESTIO CORR."]
[66,"DESPESES FINANCERES"]
[661,"INTERESSOS OBLIGACIONS I BONS"]
[6610,"INTER.OBLIG.I BON.LL/T EMP.GRU"]
[6611,"INTER.OBLIG.I BON.LL/T EMP.ASS"]
[6613,"INTER.OBLIG.I BON.LL/T ALT.EMP"]
[6615,"INTER.OBLIG.I BONS CURT/T E.G."]
[6616,"INTER.OBLIG.I BONS CURT/T E.AS"]
[6618,"INTER.OBLIG.I BONS CURT/T AL.E"]
[662,"INTERESSOS DEUTES A LLAR TERM."]
[6620,"INTER.DEUTES LL/TERM.EMP.GRUP"]
[6621,"INTER.DEUTES LL/TERM.EMP.ASSOC"]
[6622,"INTER.DEUTES LL/TERM.ENT.CRED."]
[6623,"INT.DEUTES LL/TERM.ALTRES EMP."]
[663,"INTERESSOS DEUTES A CURT TERM."]
[6630,"INTER.DEUTES C/TERM.EMP.GRUP"]
[6631,"INTER.DEUTES C/TERM.EMP.ASSOC."]
[6632,"INTER.DEUTES C/TERM.ENT.CRED."]
[6633,"INTER.DEUTES C/TERM.ALTRES EMP"]
[664,"INTERESSOS DESCOMPTE D'EFECTES"]
[6640,"INT.DESC.EFECTES ENT.CRED.GRUP"]
[6641,"INT.DESC.EFECTES ENT.CRED.ASSO"]
[6642,"INT.DESC.EFECTES ENT.CREDIT"]
[6643,"INT.DESC.EFECT.ALTRES ENT.CRED"]
[665,"DESCOMPT.S/VENDES PER PAG.ACC."]
[6650,"DESC.S/VENDES PAG.ACC.EMP.GRUP"]
[6651,"DESC.S/VENDES PAG.ACC.EMP.ASSO"]
[6653,"DESC.S/VENDES PAG.ACC.ALT.EMP."]
[666,"PERDUES PROCEDENTS VALORS NEGO"]
[6660,"PERD.VALORS NEGO.LL/T.EMP.GRUP"]
[6661,"PERD.VALORS NEGO.LL/T.EMP.ASSO"]
[6663,"PERD.VALORS NEGO.LL/T.ALT.EMP."]
[6665,"PERD.VALORS NEGOC.C/T.EMP.GRUP"]
[6666,"PERD.VALORS NEGOC.C/T.EMP.ASSO"]
[6668,"PERD.VALORS NEGOC.C/T.ALT.EMP."]
[667,"PERDUES DE CREDITS"]
[6670,"PERDUES CREDITS LL/T.EMP.GRUP"]
[6671,"PERDUES CREDITS LL/T.EMP.ASSOC"]
[6673,"PERDUES CREDITS LL/T.ALT.EMP."]
[6675,"PERDUES CREDITS C/T.EMP.GRUP"]
[6676,"PERDUES CREDITS C/T.EMP.ASSOC."]
[6678,"PERDUES CREDITS C/T.ALTR.EMP."]
[668,"DIFERENCIES NEGAT. DE CANVI"]
[669,"ALTRES DESPESES FINANCERES"]
[67,"PERDUES IMMOBIL.I DESPESES EXC"]
[670,"PERD.PROCEDENT IMMOBIL.IMMATE."]
[671,"PERD.PROCEDENT IMMOBIL.MATERI."]
[672,"PERD.PROC.PART.CAP.LL/T.E.GRUP"]
[673,"PERD.PROC.PART.CAP.LL/T.E.ASSO"]
[674,"PERDUES OPERAC.ACC./OBLIG.PROP"]
[678,"DESPESES EXTRAORDINARIES"]
[679,"DESP.I PERDUES DE EXERC.ANTER."]
[68,"DOTACIONS PER A AMORTITZACIONS"]
[680,"AMORTIT.DESPESES D'ESTABLIMENT"]
[681,"AMORTIT.IMMOBILITZAT IMMATERI."]
[682,"AMORTIT.IMMOBILITZAT MATERIAL"]
[69,"DOTACIONS A LES PROVISIONS"]
[690,"DOTACIO AL FONS DE REVERSIO"]
[691,"DOTACIO PROV.IMMOB.IMMATERIAL"]
[692,"DOTACIO PROV.IMMOB.MATERIAL"]
[693,"DOTACIO PROVISIO EXISTENCIES"]
[694,"DOTACIO PROV.PER A INSOL.TRAF."]
[695,"DOTACIO PROV.ALTRES OPER.TRAF."]
[696,"DOTACIO PROV.VAL.NEGOC.LL/TERM"]
[6960,"DOTACIO PROV.PAR.CAP.EMP.GRUP"]
[6961,"DOTACIO PROV.PAR.CAP.EMP.ASS"]
[6963,"DOT.PROV.VAL.NEG.LL/T.ALT.EMP."]
[6965,"DOT.PROV.VAL.R.F.LL/T.EMP.GRUP"]
[6966,"DOT.PROV.VAL.R.F.LL/T.EMP.ASSO"]
[697,"DOTAC.PROV.INSOV.CRED.LL/TERM."]
[6970,"DOT.PROV.INS.CRED.LL/T.EM.GRUP"]
[6971,"DOT.PROV.INS.CRED.LL/T.EM.ASSO"]
[6973,"DOT.PROV.INS.CRED.LL/T.ALT.EMP"]
[698,"DOTACIO PROV.VAL.NEG.CURT TERM"]
[6980,"DOT.PROV.VAL.NEG.C/T.EMP.GRUP"]
[6981,"DOT.PROV.VAL.NEG.C/T.EMP.ASSOC"]
[6983,"DOT.PROV.VAL.NEG.C/T.ALT.EMP."]
[699,"DOTACIO PROV.INSOL.CRED.C/TERM"]
[6990,"DOT.PROV.INS.CRED.C/T.EMP.GRUP"]
[6991,"DOT.PROV.INS.CRED.C/T.EMP.ASS."]
[6993,"DOT.PROV.INS.CRED.C/T.ALT.EMP."]
[7,"VENDES I INGRESSOS"]
[70,"VENDES MERC,PROD.PROP,SERV,ETC"]
[700,"VENDES DE MERCADERIES"]
[701,"VENDES DE PRODUCTES ACABATS"]
[702,"VENDES DE PRODUCT.SEMIACABATS"]
[703,"VENDES DE SUBPROD.I RESIDUS"]
[704,"VENDES D'ENVASOS I EMBALATGES"]
[705,"PRESTACIONS DE SERVEIS"]
[708,"DEVOLUCIONS VENDES I OP. SIMIL"]
[7080,"DEVOL.VENDES DE MERCADERIES"]
[7081,"DEVOL.VENDES PRODUC.ACABATS"]
[7082,"DEV.VENDES PRODUC.SEMIACABATS"]
[7083,"DEVOL.VENDES SUBPROD.I RESIDUS"]
[7084,"DEVOL.VENDES ENVASOS I EMBALAT"]
[709,"\"RAPPELS\" SOBRE VENDES"]
[7090,"\"RAPPELS\" S/VENDES MERCADERIES"]
[7091,"\"RAPPELS\" S/VENDES PR.ACABATS"]
[7092,"\"RAPPELS\" S/VENDES PR.SEMIACAB"]
[7093,"\"RAPPELS\" S/VENDES SUBP.I RES."]
[7094,"\"RAPPELS\" S/VENDES ENV.I EMBAL"]
[71,"VARIACIO D'EXISTENCIES"]
[710,"VARIACIO EXIST.PROD.EN CURS"]
[711,"VARIACIO EXIST.PROD.SEMIACAB."]
[712,"VARIACIO EXIST.PROD.ACABATS"]
[713,"VARIAC.EX.SUBPR.RES.I MAT.REC."]
[73,"TREBALLS REALIT.PER A L'EMPR."]
[730,"INCORP.ACTIU DESPESES ESTABLIM"]
[731,"TREB.REALIT.PER A IMMOB.IMMAT."]
[732,"TREB.REALIT.PER A IMMOB.MATER."]
[733,"TREB.REA.PER A IMM.MAT.EN CURS"]
[737,"INCORP.ACTIU DESP.FORM.DEUTES"]
[74,"SUBVENCIONS A L'EXPLOTACIO"]
[740,"SUBVENCIONS OFICIALS A L'EXPLO"]
[741,"ALTRES SUBVENCIONS A L'EXPLOTA"]
[75,"ALTRES INGRESSOS DE GESTIO"]
[751,"RESULTATS D'OPERACIONS EN COMU"]
[7510,"PERDUA TRANSFERIDA (GESTOR)"]
[7511,"BENEFICI ATRIBUIT (NO GESTOR)"]
[752,"INGRESSOS PER ARRENDAMENTS"]
[753,"ING.PROP.INDUST.CED.EN EXPLOT."]
[754,"INGRESSOS PER COMISSIONS"]
[755,"INGRES.PER SERVEIS AL PERSONAL"]
[759,"INGRESSOS PER SERVEIS DIVERSOS"]
[76,"INGRESSOS FINANCERS"]
[760,"INGRESSOS DE PARTIC.EN CAPITAL"]
[7600,"ING.PART.EN CAPITAL EMP.GRUP"]
[7601,"ING.PART.EN CAPITAL EMP.ASSOC."]
[7603,"ING.PART.EN CAPITAL ALT.EMP."]
[761,"INGRESSSOS VALORS RENDA FIXA"]
[7610,"ING.VALORS RENDA FIXA EM.GRUP"]
[7611,"ING.VALORS RENDA FIXA EM.ASSO"]
[7613,"ING.VALORS RENDA FIXA ALT.EMP"]
[762,"INGRES.CREDITS A LLARG TERMINI"]
[7620,"ING.CREDITS LLARG TER.EMP.GRUP"]
[7621,"ING.CREDITS LLARG TER.EMP.ASSO"]
[7623,"ING.CREDITS LLARG.TER.ALT.EMP."]
[763,"INGRES.CREDITS CURT TERMINI"]
[7630,"ING.CREDITS CURT TERM.EMP.GRUP"]
[7631,"ING.CREDITS CURT TERM.EMP.ASSO"]
[7633,"ING.CREDITS CURT TERM.ALT.EMP."]
[765,"DESC.SO/COMPRES PER PAG.ACCEL."]
[7650,"DESC.S/COMPRES PAG.AC.EMP.GRUP"]
[7651,"DESC.S/COMPRES PAG.AC.EMP.ASSO"]
[7653,"DESC.S/COMPRES PAG.AC.ALT.EMP."]
[766,"BENEFICIS EN VALORS NEGOCIABLE"]
[7660,"BENEF.VALORS NEG.LL/T.EMP.GRUP"]
[7661,"BENEF.VALORS NEG.LL/T.EMP.ASSO"]
[7663,"BENEF.VALORS NEG.LL/T.ALT.EMP."]
[7665,"BENEF.VALORS NEG.C/T EMP.GRUP"]
[7666,"BENEF.VALORS NEG.C/T EMP.ASSOC"]
[7668,"BENEF.VALORS NEG.C/T ALT.EMP."]
[768,"DIFERENCIES POSITIVES DE CANVI"]
[769,"ALTRES INGRESSOS FINANCERS"]
[77,"BENEF.PROCED.IMMOB.I ING.EXCEP"]
[770,"BENEF.PROCED.IMMOBILITZ.IMMAT."]
[771,"BENEF.PROCED.IMMOBILITZ.MATER."]
[772,"BEN.PROC.PART.CAPI.LL/T.EMP.GR"]
[773,"BEN.PROC.PART.CAPI.LL/T.EMP.AS"]
[774,"BEN.PER OPER.AMB ACC/OBLIG.PRO"]
[775,"SUBVENC.CAPITAL TRASP.RES.EXER"]
[778,"INGRESSOS EXTRAORDINARIS"]
[779,"INGRES.I BENEF.EXERC.ANTERIORS"]
[79,"EXCESOS I APLICAC.PROVISIONS"]
[790,"EXCES PROVISI.RISCS I DESPESES"]
[791,"EXCES PROVIS.IMMOB.IMMATERIAL"]
[792,"EXCES PROVIS.IMMOB.MATERIAL"]
[793,"PROVISIO EXISTENCIES APLICADA"]
[794,"PROVIS.INSOLV.TRAFIC APLICADA"]
[795,"PROV.PER A ALTRES OPER.TRAF.AP"]
[796,"EXCES PROV.VAL.MOB.LLARG TERM."]
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[7965,"EXC.PROV.VAL.R.F.LL/T.EMP.GRUP"]
[7966,"EXC.PROV.VAL.R.F.LL/T.EMP.ASSO"]
[797,"EXCES PROV.INSOL.CREDITS LL/T."]
[7970,"EXC.PROV.INS.CRED.LL/T.EM.GRUP"]
[7971,"EXC.PROV.INS.CRED.LL/T.EM.ASSO"]
[7973,"EXC.PROV.INS.CRED.LL/T.ALT.EMP"]
[798,"EXCES PROV.VAL.NEGOC.CURT TERM"]
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[7981,"EXC.PROV.VAL.NEG.C/T.EMP.ASSOC"]
[7983,"EXC.PROV.VAL.NEG.C/T.ALT.EMPR."]
[799,"EXCES PROV.INSOLV.CRED.C/TERM."]
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[7991,"EXC.PROV.INS.CRED.C/T.EMP.ASSO"]
[7993,"EXC.PROV.INS.CRED.C/T.ALT.EMP."]