"id","name","code","account_type","chart_template_id/id","reconcile"
"ch_coa_1060","Securities (with stock exchange price)","1060","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1069","Accumulated depreciation on securities","1069","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1091","Transfer account: Salaries","1091","asset_current","l10n_ch.l10nch_chart_template","True"
"ch_coa_1099","Transfer account: miscellaneous","1099","asset_current","l10n_ch.l10nch_chart_template","True"
"ch_coa_1100","Accounts receivable from goods and services (Debtors)","1100","asset_receivable","l10n_ch.l10nch_chart_template","True"
"ch_coa_1101","Receivable (PoS)","1101","asset_receivable","l10n_ch.l10nch_chart_template","True"
"ch_coa_1109","Del credere (Acc. depr. on debtors)","1109","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1140","Advances and loans","1140","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1149","Advances and loans adjustments","1149","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1170","Input Tax (VAT) receivable on material, goods, services, energy","1170","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1171","Input Tax (VAT) receivable on investments, other operating expenses","1171","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1176","Withholding Tax (WT) receivable","1176","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1180","Receivables from social insurances and social security institutions","1180","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1189","Withholding tax","1189","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1190","Other short-term receivables","1190","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1199","Accumulated depreciation on short-terms receivables","1199","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1200","Goods / Merchandise (Trade)","1200","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1207","Accumulated depreciation on Goods / Merchandise (Trade)","1207","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1208","Downpayment on Goods / Merchandise (Trade)","1208","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1209","Correction on Goods / Merchandise (Trade)","1209","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1210","Raw materials","1210","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1217","Accumulated depreciation on raw material","1217","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1218","Downpayment on raw material","1218","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1219","Correction on raw material","1219","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1220","Auxiliary material","1220","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1230","Consumables","1230","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1250","Consignments Goods ","1250","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1260","Finished products","1260","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1267","Accumulated depreciation on Finished products","1267","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1269","Correction on Finished products","1269","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1270","Products in process / Unfinished products","1270","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1277","Accumulated depreciation on Products in process / Unfinished products","1277","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1279","Correction on Products in process / Unfinished products","1279","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1280","Work in progress","1280","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1287","Accumulated depreciation on work in progress","1287","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1289","Correction on work in progress","1289","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1300","Accrued revenue and deferred expense (Accounts paid in advance)","1300","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1301","Deferred expense (Accounts paid in advance)","1301","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1400","Long-term securities","1400","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1409","Accumulated depreciation on long-term securities","1409","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1440","Loan (Asset)","1440","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1441","Mortgages","1441","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1449","Accumulated depreciation on long term receivables","1449","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1480","Participations","1480","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1489","Accumulated depreciation on participations","1489","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1500","Machinery","1500","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1509","Accumulated depreciation on machinery","1509","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1510","Equipment","1510","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1519","Accumulated depreciation on equipment","1519","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1520","Office Equipment (including Information & Communication Technology)","1520","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1529","Accumulated depreciation on office equipment (incl. ICT)","1529","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1530","Vehicles","1530","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1539","Accumulated depreciation on vehicles","1539","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1540","Tools","1540","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1549","Accumulated depreciation on tools","1549","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1550","Warehouse","1550","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1559","Accumulated depreciation on warehouse","1559","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1570","Equipments and Facilities","1570","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1579","Accumulated depreciation on Equipments and Facilities","1579","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1590","Other movable tangible assets","1590","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1599","Accumulated depreciation on Other movable tangible assets","1599","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1600","Real Estate","1600","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1609","Accumulated depreciation on real estate","1609","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1700","Patents, Licences","1700","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1709","Accumulated depreciation on Patents, Licences","1709","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1770","Goodwill","1770","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1779","Accumulated depreciation on goodwill","1779","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_1850","Non-paid-in share capital","1850","asset_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2000","Accounts payable from goods and services (Creditors)","2000","liability_payable","l10n_ch.l10nch_chart_template","True"
"ch_coa_2030","Prepayments received","2030","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2100","Bank Overdraft (Bank)","2100","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2120","Leasing bondings","2120","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2140","Other interest-bearing short terms liabilities","2140","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2160","Dettes envers l'actionnaire","2160","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2200","Sales Tax (VAT) owed","2200","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2201","VAT payable","2201","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2206","Withholding Tax (WT) owed","2206","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2208","Direct Taxes","2208","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2210","Others short term liabilities","2210","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2261","Dividend payouts resolved (Dividends)","2261","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2270","Social insurances owed","2270","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2279","Withholding taxes","2279","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2300","Deferred revenue and accrued expenses (Accounts received in advance)","2300","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2301","Deferred revenue (Accounts Received in Advance)","2301","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2330","Short-term provisions","2330","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2400","Bank debts","2400","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2420","Finance lease commitments","2420","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2430","Debentures","2430","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2450","Loans","2450","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2451","Mortgages","2451","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2500","Other long term liabilities","2500","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2600","Long-term provisions","2600","liability_current","l10n_ch.l10nch_chart_template","False"
"ch_coa_2800","Share capital","2800","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2900","Legal capital reserves","2900","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2940","Valuation Reserves","2940","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2950","Legal retained earnings (Reserves)","2950","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2960","Voluntary retained earnings","2960","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2970","Profits brought forward / Losses brought forward","2970","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2979","Annual profit or annual loss","2979","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_2980","Treasury stock, shares, participation rights (negative item) ","2980","equity","l10n_ch.l10nch_chart_template","False"
"ch_coa_3000","Sales of products (Manufacturing)","3000","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3009","Deductions on sales","3009","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3200","Sales of goods (Trade)","3200","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3400","Revenues from services","3400","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3600","Other revenues","3600","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3700","Own services","3700","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3710","Own consumption","3710","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3800","Financial discount","3800","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3801","Discounts and price reduction","3801","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3802","Rebates","3802","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3803","Third-party commissions","3803","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3804","Collection fees","3804","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3805","Losses from bad debts","3805","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3806","Exchange rate differences","3806","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3807","Shipping & Returns","3807","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3900","Changes in inventories of unfinished and finished products","3900","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3901","Change in inventories of finished goods","3901","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_3940","Change in the value of unbilled services","3940","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_4000","Cost of raw materials (Manufacturing)","4000","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4008","Inventory changes","4008","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4009","Deductions obtained on purchases","4009","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4070","Purchase Loans","4070","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4071","Customs duties on importation","4071","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4072","Transport costs at purchase","4072","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4080","Inventory changes","4080","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4086","Loss of material","4086","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4200","Cost of materials (Trade)","4200","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4400","Cost of purchased services","4400","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4500","Electricity","4500","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4510","Gas","4510","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4520","Fuel oil","4520","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4521","Coal, briquettes, wood","4521","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4530","Petrol","4530","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4540","Water","4540","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4800","Change in inventories of goods","4800","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4801","Change in raw material inventories","4801","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4900","Financial Discounts","4900","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4901","Discounts and price reductions","4901","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4991","Cash Difference Loss","4991","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4992","Cash Difference Gain","4992","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_4092","Rebates","4902","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4903","Commissions on purchases","4903","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_4906","Exchange rate differences","4906","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_5000","Wages and salaries","5000","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_5700","Social benefits","5700","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_5800","Other staff cost","5800","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_5900","Temporary staff expenditures","5900","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6000","Rent","6000","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6100","Maintenance & repair expenses","6100","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6105","Leasing movable tangible fixed assets","6105","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6200","Vehicle expenses","6200","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6260","Vehicules leasing and renting","6260","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6300","Insurance premiums","6300","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6400","Energy expenses & disposal expenses","6400","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6500","Administration expenses","6500","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6570","IT leasing","6570","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6600","Promotion and advertising expenses","6600","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6700","Other operating expenses","6700","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6800","Depreciations","6800","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6900","Financial expenses (Interest expenses, Securities expenses, Participations expenses)","6900","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_6950","Financial revenues (Interest revenues, Securities revenues, Participations revenues)","6950","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_7000","Non-core business revenues","7000","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_7010","Non-core business expenses","7010","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_7500","Revenues from operational real estate","7500","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_7510","Expenses from operational real estate","7510","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_8000","Non-operational expenses","8000","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_8100","Non-operational revenues","8100","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_8500","Extraordinary expenses","8500","expense","l10n_ch.l10nch_chart_template","False"
"ch_coa_8510","Extraordinary revenues","8510","income","l10n_ch.l10nch_chart_template","False"
"ch_coa_8900","Direct Taxes","8900","expense","l10n_ch.l10nch_chart_template","False"
