"id","name","code","account_type","reconcile","non_trade","name@de","name@it","name@fr"
"ch_coa_1060","Securities (with stock exchange price)","1060","asset_current","False","","Wertpapiere (mit Börsenkurs)","Titoli","Titres"
"ch_coa_1069","Accumulated depreciation on securities","1069","asset_current","False","","Kumulierte Abschreibungen auf Wertpapiere","Rettifica valore titoli","Ajustement de la valeur des titres"
"ch_coa_1090","Salary-Pass-Through Account","1090","asset_current","True","","Gehaltsdurchlaufkonto","Conto di trasferimento dello stipendio","Compte de transfert de salaire"
"ch_coa_1091","Transfer account: Salaries","1091","asset_current","True","","Transferkonto: Gehälter","Conto d'attesa - Salari","Compte d'attente pour salaires"
"ch_coa_1099","Transfer account: miscellaneous","1099","asset_current","True","","Transferkonto: Verschiedenes","Conto d'attesa - Altro","Compte d'attente autre"
"ch_coa_1100","Accounts receivable from goods and services (Debtors)","1100","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen (Debitoren)","Crediti da forniture e prestazioni (debitori)","Débiteurs"
"ch_coa_1101","Receivable (PoS)","1101","asset_receivable","True","","Forderungen (PoS)","Crediti (Punti vendita)","Débiteurs (PoS)"
"ch_coa_1109","Del credere (Acc. depr. on debtors)","1109","asset_current","False","","Delkredere (Akontoabzug für Schuldner)","Del credere","Ducroire"
"ch_coa_1140","Advances and loans","1140","asset_current","False","","Vorschüsse und Darlehen","Anticipi e prestiti","Avances et prêts"
"ch_coa_1149","Advances and loans adjustments","1149","asset_current","False","","Anpassungen von Vorschüssen und Darlehen","Rettifica valore anticipi e prestiti","Ajustement de la valeur des avances et des prêts"
"ch_coa_1170","Input Tax (VAT) receivable on material, goods, services, energy","1170","asset_current","False","","Vorsteuer (MwSt.) auf Material, Waren, Dienstleistungen, Energie","IVA, imposta precedente su materiale, merce, servizi ed energia","Impôt préalable: TVA s/matériel, marchandises, prestations et énergie"
"ch_coa_1171","Input Tax (VAT) receivable on investments, other operating expenses","1171","asset_current","False","","Vorsteuer (MwSt.) auf Investitionen, sonstige betriebliche Aufwendungen","IVA, imposta precedente su investimenti e altri costi d’esercizio","Impôt préalable: TVA s/investissements et autres charges d’exploitation"
"ch_coa_1176","Withholding Tax (WT) receivable","1176","asset_receivable","True","True","Forderungen Quellensteuer","Imposta preventiva","Impôt anticipé"
"ch_coa_1180","Receivables from social insurances and social security institutions","1180","asset_current","False","","Forderungen gegenüber Sozialversicherungen und Vorsorgeeinrichtungen","Crediti da assicurazioni sociali e istituti di previdenza","Créances envers les assurances sociales et institutions de prévoyance"
"ch_coa_1189","Withholding tax","1189","asset_current","False","","Quellensteuer","Imposta alla fonte","Impôt à la source"
"ch_coa_1190","Other short-term receivables","1190","asset_current","False","","Sonstige kurzfristige Forderungen","Altri crediti a breve termine","Autres créances à court terme"
"ch_coa_1199","Accumulated depreciation on short-terms receivables","1199","asset_current","False","","Kumulierte Abschreibungen auf kurzfristige Forderungen","Rettifica valore crediti diversi a breve termine","Ajustement de la valeur des créances à court terme"
"ch_coa_1200","Goods / Merchandise (Trade)","1200","asset_current","False","","Waren / Güter (Handel)","Merce di rivendita","Marchandises commerciales"
"ch_coa_1207","Accumulated depreciation on Goods / Merchandise (Trade)","1207","asset_current","False","","Kumulierte Abschreibungen auf Waren / Handelswaren (Handel)","Variazione delle rimanenze di merci","Variation des stocks de marchandises"
"ch_coa_1208","Downpayment on Goods / Merchandise (Trade)","1208","asset_current","False","","Akonto auf Güter / Handelswaren (Handel)","Acconti su beni commerciali","Acomptes sur les marchandises commerciales"
"ch_coa_1209","Correction on Goods / Merchandise (Trade)","1209","asset_current","False","","Wertberichtigung Handelswaren","Rettifiche di valore delle scorte di beni","Corrections de la valeur des stocks de marchandises"
"ch_coa_1210","Raw materials","1210","asset_current","False","","Rohstoffe","Materie prime","Matières premières"
"ch_coa_1217","Accumulated depreciation on raw material","1217","asset_current","False","","Kumulierte Abschreibung von Rohstoffen","Variazione delle rimanenze di materie prime","Variation des stocks des matières premières"
"ch_coa_1218","Downpayment on raw material","1218","asset_current","False","","Anzahlung auf Rohmaterial","Acconti su materie prime","Acomptes sur matières premières"
"ch_coa_1219","Correction on raw material","1219","asset_current","False","","Berichtigung Rohmaterial","Rettifiche di valore su materie prime","Corrections de la valeur sur matières premières"
"ch_coa_1220","Auxiliary material","1220","asset_current","False","","Hilfsmaterial","Materiali ausiliari","Matières auxiliaires"
"ch_coa_1230","Consumables","1230","asset_current","False","","Verbrauchsgüter","Materiale di consumo","Matières consommables"
"ch_coa_1250","Consignments Goods","1250","asset_current","False","","Handelswaren in Konsignation","Beni in conto deposito","Marchandises en consignation"
"ch_coa_1260","Finished products","1260","asset_current","False","","Fertige Erzeugnisse","Prodotti finiti","Stocks de produits finis"
"ch_coa_1267","Accumulated depreciation on Finished products","1267","asset_current","False","","Bestandesänderungen fertige Erzeugnisse","Variazione delle scorte di prodotti finiti","Variation de stocks de produits finis"
"ch_coa_1269","Correction on Finished products","1269","asset_current","False","","Wertberichtigungen fertige Erzeugnisse","Correzione del valore delle rimanenze di prodotti finiti","Correction de la valeur de stocks de produits finis"
"ch_coa_1270","Products in process / Unfinished products","1270","asset_current","False","","Unfertige Erzeugnisse","Scorte di semilavorati","Stocks de produits semi-ouvrés"
"ch_coa_1277","Accumulated depreciation on Products in process / Unfinished products","1277","asset_current","False","","Kumulierte Abschreibungen auf Waren in Arbeit / Unfertige Erzeugnisse","Variazione delle scorte di prodotti semilavorati","Variation de stock produits semi-ouvrés"
"ch_coa_1279","Correction on Products in process / Unfinished products","1279","asset_current","False","","Berichtigung für Unfertige Erzeugnisse","Correzioni del valore delle rimanenze di semilavorati","Corrections de la valeur des stock produits semi-ouvrés"
"ch_coa_1280","Work in progress","1280","asset_current","False","","Nicht fakturierte Dienstleistungen","Prodotti in corso di fabbricazione","Travaux en cours"
"ch_coa_1287","Accumulated depreciation on work in progress","1287","asset_current","False","","Kumulierte Abschreibungen auf laufende Aufträge","Variazione di valore dei lavori in corso","Variation de la valeur des travaux en cours"
"ch_coa_1289","Correction on work in progress","1289","asset_current","False","","Korrekturen laufende Projekte","Correzioni di valore di lavori in corso","Corrections de la valeur des travaux en cours"
"ch_coa_1300","Accrued revenue and deferred expense (Accounts paid in advance)","1300","asset_current","False","","Rechnungsabgrenzungsposten (im Voraus gezahlte Rechnungen)","Costi anticipati","Charges payées d‘avance"
"ch_coa_1301","Deferred expense (Accounts paid in advance)","1301","asset_current","False","","Noch nicht erhaltener Ertrag","Ricavi da incassare","Produits à recevoir"
"ch_coa_1400","Long-term securities","1400","asset_current","False","","Langfristige Wertpapiere","Titoli a lungo termine","Titres à long terme"
"ch_coa_1409","Accumulated depreciation on long-term securities","1409","asset_current","False","","Kumulierte Abschreibungen auf langfristige Wertpapiere","Rettifica valore titoli","Ajustement de la valeur des titres"
"ch_coa_1440","Loan (Asset)","1440","asset_current","False","","Darlehen (Vermögenswert)","Prestiti","Prêts"
"ch_coa_1441","Mortgages","1441","asset_current","False","","Hypotheken","Prestiti ipotecari","Hypothèques"
"ch_coa_1449","Accumulated depreciation on long term receivables","1449","asset_current","False","","Kumulierte Abschreibungen auf langfristige Forderungen","Rettifica valore crediti a lungo termine","Ajustement de la valeur des créances à long terme"
"ch_coa_1480","Participations","1480","asset_current","False","","Beteiligungen","Partecipazioni","Participations"
"ch_coa_1489","Accumulated depreciation on participations","1489","asset_current","False","","Kumulierte Abschreibungen auf Beteiligungen","Rettifica valore partecipazioni","Ajustement de la valeur des participations"
"ch_coa_1500","Machinery","1500","asset_current","False","","Maschinen","Macchine e attrezzature","Machines et appareils"
"ch_coa_1509","Accumulated depreciation on machinery","1509","asset_current","False","","Kumulierte Abschreibungen auf Maschinen","Ammortamenti su macchinari e attrezzature","Amortissements sur les machines et appareils"
"ch_coa_1510","Equipment","1510","asset_current","False","","Ausrüstung","Mobilio e installazioni","Mobilier et installations"
"ch_coa_1519","Accumulated depreciation on equipment","1519","asset_current","False","","Kumulierte Abschreibungen auf Ausrüstungen","Ammortamenti su mobili e arredi","Amortissements sur le mobilier et les installations"
"ch_coa_1520","Office Equipment (including Information & Communication Technology)","1520","asset_current","False","","Büroausstattung (einschließlich Informations- und Kommunikationstechnologie)","Macchine ufficio, informatica e tecnologia della comunicazione","Machines de bureau, informatique, systèmes de communication"
"ch_coa_1529","Accumulated depreciation on office equipment (incl. ICT)","1529","asset_current","False","","Kumulierte Abschreibungen auf Büroausstattung (einschließlich ICT)","Ammortamenti su macchine da ufficio, inf. e sistemi di comunicazione","Amortissements sur les machines de bureau, inf. et syst. comm."
"ch_coa_1530","Vehicles","1530","asset_current","False","","Fahrzeuge","Veicoli","Véhicules"
"ch_coa_1539","Accumulated depreciation on vehicles","1539","asset_current","False","","Kumulierte Abschreibungen auf Fahrzeuge","Ammortamenti su veicoli","Amortissements sur les véhicules"
"ch_coa_1540","Tools","1540","asset_current","False","","Werkzeuge","Utensili e apparecchiature","Outillages et appareils"
"ch_coa_1549","Accumulated depreciation on tools","1549","asset_current","False","","Kumulierte Abschreibungen auf Werkzeuge","Ammortamenti su utensili e attrezzature","Amortissements sur les outillages et appareils"
"ch_coa_1550","Warehouse","1550","asset_current","False","","Lager","Strutture per il deposito","Installations de stockage"
"ch_coa_1559","Accumulated depreciation on warehouse","1559","asset_current","False","","Kumulierte Abschreibungen auf Lagerhäuser","Ammortamenti sui magazzini","Amortissements sur les installations de stockage"
"ch_coa_1570","Equipment and Facilities","1570","asset_current","False","","Feste Einrichtungen und Installationen","Attrezzature e infrastrutture","Équipements et installations"
"ch_coa_1579","Accumulated depreciation on Equipment and Facilities","1579","asset_current","False","","Abschreibungen feste Einrichtungen und Installationen","Ammortamenti su attrezzature e infrastrutture","Amortissements cumulés sur les équipements et installations"
"ch_coa_1590","Other movable tangible assets","1590","asset_current","False","","Sonstige bewegliche Sachanlagen","Altre immobilizzazioni materiali","Autres immobilisations corporelles meubles"
"ch_coa_1599","Accumulated depreciation on Other movable tangible assets","1599","asset_current","False","","Kumulierte Abschreibungen auf Sonstige bewegliche Sachanlagen","Ammortamenti su altre immobilizzazioni materiali mobiliari","Amortissements sur les autres immobilisations corporelles meubles"
"ch_coa_1600","Real Estate","1600","asset_current","False","","Liegenschaften","Immobili aziendali","Immeubles d’exploitation"
"ch_coa_1609","Accumulated depreciation on real estate","1609","asset_current","False","","Kumulierte Abschreibungen auf Immobilien","Ammortamenti su immobili in esercizio","Amortissements sur les immeubles d’exploitation"
"ch_coa_1700","Patents, Licences","1700","asset_current","False","","Patente, Lizenzen","Patenti, know-how, licenze, diritti e sviluppo","Brevets, know-how, licences, droits, développement"
"ch_coa_1709","Accumulated depreciation on Patents, Licences","1709","asset_current","False","","Kumulierte Abschreibungen auf Patente, Lizenzen","Ammortamento di brevetti, know-how, licenze, diritti, dev.","Amortissements sur les brevets, know-how, licences, droits, dév."
"ch_coa_1770","Goodwill","1770","asset_current","False","","Geschäftswert","Avviamento","Goodwill"
"ch_coa_1779","Accumulated depreciation on goodwill","1779","asset_current","False","","Kumulierte Abschreibungen auf den Geschäftswert","Rettifica valore avviamento","Ajustement de la valeur des goodwill"
"ch_coa_1850","Non-paid-in share capital","1850","asset_current","False","","Nicht eingezahltes Grundkapital","Capitale azionario, capitale sociale, diritti di partecipazione o capitale della fondazione non versati","Capital actions, capital social, droits de participations ou capital de fondation non versés"
"ch_coa_2000","Accounts payable from goods and services (Creditors)","2000","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen (Gläubiger)","Debiti per forniture e prestazioni (creditori)","Créanciers"
"ch_coa_2030","Prepayments received","2030","liability_current","False","","Erhaltene Anzahlungen","Acconti ricevuti","Acomptes de clients"
"ch_coa_2100","Bank Overdraft (Bank)","2100","liability_current","False","","Überziehungskredit (Bank)","Debiti bancari","Dettes bancaires"
"ch_coa_2120","Leasing bondings","2120","liability_current","False","","Leasing Anleihen","Impegni leasing finanziari","Engagements de financement par leasing"
"ch_coa_2140","Other interest-bearing short terms liabilities","2140","liability_current","False","","Sonstige verzinsliche kurzfristige Verbindlichkeiten","Altri debiti a breve termine onerosi","Autres dettes à court terme rémunérées"
"ch_coa_2160","Dettes envers l'actionnaire","2160","liability_current","False","","Verbindlichkeiten gegenüber dem Aktionär","Debiti verso l'azionista","Dettes envers l'actionnaire"
"ch_coa_2200","Sales Tax (VAT) owed","2200","liability_current","False","","Geschuldete MwSt. (Umsatzsteuer)","IVA dovuta","TVA due"
"ch_coa_2201","VAT payable","2201","liability_payable","True","True","Zu zahlende MwSt.","IVA, rendiconto","Décompte TVA"
"ch_coa_2206","Withholding Tax (WT) owed","2206","liability_current","False","","Geschuldete Quellensteuer","Imposta preventiva","Impôt anticipé dû"
"ch_coa_2208","Direct Taxes","2208","liability_current","False","","Direkte Steuern","Imposte dirette","Impôts directs"
"ch_coa_2210","Others short term liabilities","2210","liability_current","False","","Sonstige kurzfristige Verbindlichkeiten","Altri debiti a breve termine","Autres dettes à court terme"
"ch_coa_2261","Dividend payouts resolved (Dividends)","2261","liability_current","False","","Beschlossene Dividendenausschüttungen (Dividende)","Dividendi","Dividendes"
"ch_coa_2270","Social insurances owed","2270","liability_current","False","","Geschuldete Sozialversicherungen","Assicurazioni sociali e istituti di previdenza","Assurances sociales et institutions de prévoyance"
"ch_coa_2271","Retirement Provision","2271","liability_current","False","","Altersvorsorge","Previdenza pensionistica","Prévoyance vieillesse"
"ch_coa_2272","Social Insurance CAF/FAK","2272","liability_current","False","","Sozialversicherung FAK","Assicurazione sociale FAK","Assurances sociales CAF"
"ch_coa_2273","Accident Insurance","2273","liability_current","False","","Unfallversicherung","Assicurazione contro gli infortuni","Assurance Accident"
"ch_coa_2274","Daily Sickness Insurance","2274","liability_current","False","","Krankentagegeldversicherung","Assicurazione malattia giornaliera","Assurance maladie journalière"
"ch_coa_2279","Withholding taxes","2279","liability_current","False","","Quellensteuer","Imposte alla fonte","Impôt à la source"
"ch_coa_2300","Deferred revenue and accrued expenses (Accounts received in advance)","2300","liability_current","False","","Rechnungsabgrenzungsposten (im Voraus erhaltene Rechnungen)","Costi da pagare","Charges à payer"
"ch_coa_2301","Deferred revenue (Accounts Received in Advance)","2301","liability_current","False","","Umsatzabgrenzungsposten (im Voraus erhaltene Rechnungen)","Ricavi incassati dell’anno seguente","Produits encaissés d’avance"
"ch_coa_2330","Short-term provisions","2330","liability_current","False","","Kurzfristige Rückstellungen","Accantonamenti a breve termine","Provisions à court terme"
"ch_coa_2350","13th Month Provision","2350","liability_current","False","","13. Monatsgehalt","Accantonamento 13° mese","Provision du 13e mois"
"ch_coa_2351","14th Month Provision","2351","liability_current","False","","14. Monatsgehalt","Accantonamento 14° mese","Provision du 14e mois"
"ch_coa_2400","Bank debts","2400","liability_current","False","","Bankschulden","Debiti bancari","Dettes bancaires"
"ch_coa_2420","Finance lease commitments","2420","liability_current","False","","Verpflichtungen aus Finanzierungsleasing","Impegni leasing finanziari","Engagements de financement par leasing"
"ch_coa_2430","Debentures","2430","liability_current","False","","Schuldverschreibungen","Prestiti obbligazionari","Emprunts obligataires"
"ch_coa_2450","Loans","2450","liability_current","False","","Darlehen","Prestiti","Emprunts"
"ch_coa_2451","Mortgages","2451","liability_current","False","","Hypotheken","Prestiti ipotecari","Hypothèques"
"ch_coa_2500","Other long term liabilities","2500","liability_current","False","","Sonstige langfristige Verbindlichkeiten","Altri debiti a lungo termine","Autres dettes à long terme"
"ch_coa_2600","Long-term provisions","2600","liability_current","False","","Langfristige Rückstellungen","Accantonamenti","Provisions"
"ch_coa_2800","Share capital","2800","equity","False","","Grundkapital","Capitale azionario, capitale sociale, diritti di partecipazione o capitale della fondazione","Capital-actions, capital social, capital de fondation"
"ch_coa_2900","Legal capital reserves","2900","equity","False","","Gesetzliche Kapitalrücklagen","Riserva legale da capitale","Réserves légales issues du capital"
"ch_coa_2940","Valuation Reserves","2940","equity","False","","Bewertungsreserven","Riserve da rivalutazioni","Réserves d‘évaluation"
"ch_coa_2950","Legal retained earnings (Reserves)","2950","equity","False","","Gesetzliche Gewinnrücklagen (Reserven)","Riserva legale da utili","Réserves légales issues du bénéfice"
"ch_coa_2960","Voluntary retained earnings","2960","equity","False","","Freiwillige Gewinnrücklagen","Riserve facoltative da utili","Réserves libres"
"ch_coa_2970","Profits brought forward / Losses brought forward","2970","equity","False","","Gewinnvortrag / Verlustvortrag","Utile/perdita riportata","Bénéfice / perte reporté"
"ch_coa_2979","Annual profit or annual loss","2979","equity","False","","Jahresgewinn oder Jahresverlust","Utile/perdita annuale","Bénéfice / perte de l’exercice"
"ch_coa_2980","Treasury stock, shares, participation rights (negative item)","2980","equity","False","","Eigene Aktien, Stammanteile (Minusposten)","Quote proprie, azioni, diritti di partecipazione (voce negativa)","Actions propres, parts, droits de participation (poste négatif)"
"ch_coa_3000","Sales of products (Manufacturing)","3000","income","False","","Verkauf von Produkten (Herstellung)","Ricavi prodotti fabbricati","Ventes de produits fabriqués"
"ch_coa_3009","Deductions on sales","3009","income","False","","Abzüge bei Verkäufen","Diminuzione di ricavi","Déductions sur ventes"
"ch_coa_3200","Sales of goods (Trade)","3200","income","False","","Warenverkauf (Handel)","Ricavi merci di rivendita","Ventes de marchandises"
"ch_coa_3400","Revenues from services","3400","income","False","","Erlöse aus Dienstleistungen","Ricavi prestazioni di servizi","Ventes de prestations"
"ch_coa_3600","Other revenues","3600","income","False","","Sonstige Einnahmen","Altri ricavi e prestazioni di servizi","Autres ventes et prestations de services"
"ch_coa_3700","Own services","3700","income","False","","Eigene Leistungen","Lavori interni","Prestations propres"
"ch_coa_3710","Own consumption","3710","income","False","","Eigenverbrauch","Consumo proprio","Consommations propres"
"ch_coa_3800","Financial discount","3800","income","False","","Erlösminderung","Sconti","Escomptes"
"ch_coa_3801","Discounts and price reduction","3801","income","False","","Rabatte und Preisnachlässe","Sconti e riduzioni di prezzo","Rabais et réduction de prix"
"ch_coa_3802","Rebates","3802","income","False","","Nachlässe","Sconti","Ristournes"
"ch_coa_3803","Third-party commissions","3803","income","False","","Provisionen Dritter","Commissioni di terzi","Commissions de tiers"
"ch_coa_3804","Collection fees","3804","income","False","","Inkassogebühren","Tasse di riscossione","Frais d'encaissement"
"ch_coa_3805","Losses from bad debts","3805","income","False","","Verluste aus Forderungsausfällen","Perdite su crediti commerciali, variazione del fondo svalutazione crediti","Pertes sur créances clients, variation ducroire"
"ch_coa_3806","Exchange rate differences","3806","income","False","","Wechselkursdifferenzen","Differenze di cambio","Différences de change"
"ch_coa_3807","Shipping & Returns","3807","income","False","","Versand und Rücksendung","Costi di spedizione","Frais d'expédition"
"ch_coa_3900","Changes in inventories of unfinished and finished products","3900","income","False","","Veränderung des Bestandes unfertiger und fertiger Erzeugnisse","Variazione delle scorte di prodotti in corso di fabbricazione","Variation des stocks de produits semi-finis"
"ch_coa_3901","Change in inventories of finished goods","3901","income","False","","Veränderung des Bestandes an Fertigerzeugnissen","Variazione delle scorte di prodotti finiti","Variation des stocks de produits finis"
"ch_coa_3940","Change in the value of unbilled services","3940","income","False","","Bestandesänderungen nicht fakturierte Dienstleistungen","Variazione prestazioni di servizi non fatturate","Variation de la valeur des prestations non facturées"
"ch_coa_4000","Cost of raw materials (Manufacturing)","4000","expense","False","","Materialaufwand Produktion","Costi materiale per la fabbricazione","Charges de matériel de l‘atelier"
"ch_coa_4008","Inventory changes","4008","expense","False","","Bestandsänderungen","Variazioni delle rimanenze","Variations de stocks"
"ch_coa_4009","Deductions obtained on purchases","4009","expense","False","","Bei Käufen erzielte Abzüge","Deduzioni ottenute sugli acquisti","Déductions obtenues sur achats"
"ch_coa_4070","Purchase Loans","4070","expense","False","","Frachtkosten","Acquisto di prestiti","Frêts à l'achat"
"ch_coa_4071","Customs duties on importation","4071","expense","False","","Einfuhrzölle","Dazi doganali all'importazione","Droits de douanes à l'importation"
"ch_coa_4072","Transport costs at purchase","4072","expense","False","","Transportkosten beim Erwerb","Costi di trasporto all'acquisto","Frais de transport à l'achat"
"ch_coa_4080","Inventory changes","4080","expense","False","","Bestandsänderungen","Variazioni delle rimanenze","Variations de stocks"
"ch_coa_4086","Loss of material","4086","expense","False","","Materialverlust","Perdita di materiale","Pertes de matières"
"ch_coa_4200","Cost of materials (Trade)","4200","expense","False","","Materialkosten (Handel)","Acquisti di beni destinati alla rivendita","Achats de marchandises destinées à la revente"
"ch_coa_4400","Cost of purchased services","4400","expense","False","","Aufwand für bezogene Dienstleistungen","Lavori di terzi/prestazioni di subappaltanti","Prestations / travaux de tiers"
"ch_coa_4500","Electricity","4500","expense","False","","Elektrizität","Elettricità","Electricité"
"ch_coa_4510","Gas","4510","expense","False","","Gas","Gas","Gaz"
"ch_coa_4520","Fuel oil","4520","expense","False","","Heizöl","Olio combustibile","Mazout"
"ch_coa_4521","Coal, briquettes, wood","4521","expense","False","","Kohle, Briketts, Holz","Carbone, bricchette, legno","Charbon, briquettes, bois"
"ch_coa_4530","Petrol","4530","expense","False","","Benzin","Carburante","Essence"
"ch_coa_4540","Water","4540","expense","False","","Wasser","Acqua","Eau"
"ch_coa_4800","Change in inventories of goods","4800","expense","False","","Veränderung der Warenvorräte","Variazione delle rimanenze di merci","Variation des stocks de marchandises"
"ch_coa_4801","Change in raw material inventories","4801","expense","False","","Änderung der Rohstoffvorräte","Variazione delle rimanenze di materie prime","Variation des stocks de matières premières"
"ch_coa_4900","Financial Discounts","4900","expense","False","","Finanzielle Ermäßigungen","Sconti","Escomptes"
"ch_coa_4901","Discounts and price reductions","4901","expense","False","","Rabatte und Preisnachlässe","Sconti e riduzioni di prezzo","Rabais et réductions de prix"
"ch_coa_4092","Rebates","4902","expense","False","","Nachlässe","Sconti","Ristournes"
"ch_coa_4903","Commissions on purchases","4903","expense","False","","Provisionen auf Käufe","Commissioni sugli acquisti","Commissions obtenues sur achats"
"ch_coa_4906","Exchange rate differences","4906","expense","False","","Wechselkursdifferenzen","Differenze di cambio","Différences de change"
"ch_coa_4991","Cash Difference Loss","4991","expense","False","","Bardifferenzverlust","Perdita per differenza di cassa","Perte de Différence de change"
"ch_coa_4992","Cash Difference Gain","4992","income_other","False","","Bardifferenzgewinn","Utile da differenza di cassa","Gain de différence de change"
"ch_coa_5000","Wages and salaries","5000","expense","False","","Löhne und Gehälter","Salari","Salaires"
"ch_coa_5001","Social Insurance Payments","5001","expense","False","","Sozialversicherungsbeiträge","Pagamenti dell'assicurazione sociale","Paiements d'assurance sociale"
"ch_coa_5002","Profit Sharing","5002","expense","False","","Gewinnbeteiligung","Partecipazione agli utili","Participation aux bénéfices"
"ch_coa_5003","Salary Advance","5003","expense","False","","Lohnvorschuss","Anticipo sul salario","Avance sur salaire"
"ch_coa_5004","Holidays payment after departure","5004","expense","False","","Ferienentschädigung nach Austritt","Pagamento vacanze dopo partenza","Indemnité de vacances après départ"
"ch_coa_5005","13th Month","5005","expense","False","","13. Monat","13esima","13ᵉ salaire"
"ch_coa_5006","Gratification","5006","expense","False","","Gratifikation","Gratificazione","Gratification"
"ch_coa_5007","Bonus","5007","expense","False","","Prämien","Bonus","Bonus"
"ch_coa_5009","Jubilee Gift","5009","expense","False","","Jubiläumsgeschenk","Regalo giubileo","Cadeau de jubilé"
"ch_coa_5010","Commissions","5010","expense","False","","Provisionen","Commissioni","Commissions"
"ch_coa_5011","14th Month","5011","expense","False","","14. Monat","14esima","14ᵉ salaire"
"ch_coa_5030","Travelling Expenses","5030","expense","False","","Reisekosten","Spese di viaggio","Frais de déplacement"
"ch_coa_5031","Company Car Correction","5031","expense","False","","Korrektur Firmenfahrzeug","Correzione auto aziendale","Correction pour véhicule de fonction"
"ch_coa_5040","Salary Allowances","5040","expense","False","","Familien- und Kinderzulagen","Indennità salariali","Allocations salariales"
"ch_coa_5601","CA Fees","5601","expense","False","","Honorare Verwaltungsrat","Provvigioni agenti","Frais du CA"
"ch_coa_5700","Social benefits","5700","expense","False","","Sozialleistungen","Oneri sociali","Charges sociales"
"ch_coa_5701","Social benefits AC","5701","expense","False","","ALV-Beiträge","Oneri sociali AC","Prestations sociales AC"
"ch_coa_5710","Family compensation fund","5710","expense","False","","Familienausgleichskasse","Fondo di compensazione familiare","Caisse de compensation familiale"
"ch_coa_5720","Social Benefits LPP","5720","expense","False","","BVG-Beiträge","Prestazioni sociali LPP","Prestations sociales LPP"
"ch_coa_5721","Social Benefits LPP Redemption","5721","expense","False","","Rückkauf von BVG-Beiträgen","Riscatto prestazioni sociali LPP","Rachat prestations sociales LPP"
"ch_coa_5730","Social Benefits AANP","5730","expense","False","","NBUV-Beiträge","Prestazioni sociali AANP","Prestations sociales AANP"
"ch_coa_5731","Social Benefits Optional LAAC Redemption","5731","expense","False","","Freiwilliger Einkauf von UVG-Sozialleistungen","Riscatto facoltativo prestazioni sociali LAAC","Rachat optionnel prestations sociales LAAC"
"ch_coa_5740","Social Benefits IJM/CM","5740","expense","False","","KTG-Beiträge","Prestazioni sociali IGM/CM","Prestations sociales IJM/CM"
"ch_coa_5790","Withholding Taxes IS","5790","liability_current","False","","IS-Quellensteuer","Imposte alla fonte IS","Impôts à la source IS"
"ch_coa_5800","Other staff cost","5800","expense","False","","Sonstige Personalkosten","Altri costi del personale","Autres charges du personnel"
"ch_coa_5810","Professional Training","5810","expense","False","","Berufsausbildung","Formazione professionale","Formation Professionnelle"
"ch_coa_5820","Travel Expenses","5820","expense","False","","Reisespesen","Spese di viaggio","Frais de voyage"
"ch_coa_5821","Lunch Expenses","5821","expense","False","","Verpflegungsspesen","Spese pasti","Frais de repas"
"ch_coa_5822","Nightly Expenses","5822","expense","False","","Übernachtungsspesen","Spese trasferta notturna","Frais de nuitée"
"ch_coa_5830","Representation Fees","5830","expense","False","","Repräsentationsspesen","Costi di rappresentanza","Frais de représentation"
"ch_coa_5831","Car Fees","5831","expense","False","","Autospesen","Costi auto","Frais de voiture"
"ch_coa_5832","Other Fees","5832","expense","False","","Andere Spesen","Altri costi","Autres frais"
"ch_coa_5840","Indemnities","5840","expense","False","","Entschädigungen","Indennità","Indemnités"
"ch_coa_5890","Rate of personal use","5890","expense","False","","Anteil der privaten Nutzung","Tasso uso personale","Taux d’utilisation personnelle"
"ch_coa_5891","Compensation company car use","5891","expense","False","","Entschädigung für die Nutzung des Firmenfahrzeugs","Compensazione uso veicolo aziendale","Compensation pour l’usage du véhicule de société"
"ch_coa_5900","Temporary staff expenditures","5900","expense","False","","Leistungen DritterAusgaben für Zeitarbeitskräfte","Spese per il personale temporaneo","Charges de personnels temporaires"
"ch_coa_6000","Rent","6000","expense","False","","Miete","Costi dei locali","Charges de locaux"
"ch_coa_6100","Maintenance & repair expenses","6100","expense","False","","Kosten für Wartung und Reparatur","Manutenzioni, riparazioni e sostituzione immobilizzazioni mobiliari","Entretien, réparations et remplacement des inst. servant à l’exploitation"
"ch_coa_6105","Leasing movable tangible fixed assets","6105","expense","False","","Leasing von beweglichen Sachanlagen","Leasing di immobilizzazioni materiali mobiliari","Leasing immobilisations corporelles meubles"
"ch_coa_6200","Vehicle expenses","6200","expense","False","","Fahrzeugkosten","Costi auto e di trasporto","Charges de véhicules et de transport"
"ch_coa_6260","Vehicules leasing and renting","6260","expense","False","","Fahrzeugleasing und -vermietung","Leasing e noleggio auto","Leasing et location de véhicules"
"ch_coa_6300","Insurance premiums","6300","expense","False","","Versicherungsprämien","Assicurazioni - Dazi, tasse, autorizzazioni","Assurances-choses, droits, taxes, autorisations"
"ch_coa_6400","Energy expenses & disposal expenses","6400","expense","False","","Energie- und Entsorgungsaufwand","Costi energia e smaltimento","Charges d’énergie et évacuation des déchets"
"ch_coa_6500","Administration expenses","6500","expense","False","","Verwaltungskosten","Costi amministrativi","Charges d‘administration"
"ch_coa_6570","IT leasing","6570","expense","False","","IT Leasing","Costi informatici incluso leasing","Charges et leasing d’informatique"
"ch_coa_6600","Promotion and advertising expenses","6600","expense","False","","Werbeaufwand","Costi pubblicitari","Publicité"
"ch_coa_6700","Other operating expenses","6700","expense","False","","Sonstige betriebliche Aufwendungen","Altri costi d’esercizio","Autres charges d‘exploitation"
"ch_coa_6800","Depreciations","6800","expense","False","","Abschreibung","Ammortamenti e rettifiche di valore dell’attivo fisso","Amortissements et ajustements de valeur des postes sur immobilisations corporelles"
"ch_coa_6900","Financial expenses (Interest expenses, Securities expenses, Participations expenses)","6900","expense","False","","Finanzaufwand (Zinsaufwand, Wertpapieraufwand, Beteiligungsaufwand)","Costi finanziari","Charges financières"
"ch_coa_6950","Financial revenues (Interest revenues, Securities revenues, Participations revenues)","6950","expense","False","","Finanzerträge (Zinserträge, Wertpapiererträge, Beteiligungserträge)","Ricavi finanziari","Produits financiers"
"ch_coa_7000","Non-core business revenues","7000","income","False","","Erträge aus Nicht-Kerngeschäft","Ricavi attività accessoria","Produits accessoires"
"ch_coa_7010","Non-core business expenses","7010","expense","False","","Nicht zum Kerngeschäft gehörende Ausgaben","Costi attività accessoria","Charges accessoires"
"ch_coa_7500","Revenues from operational real estate","7500","income","False","","Erlöse aus betrieblichen Liegenschaften","Ricavi immobili aziendali","Produits des immeubles d‘exploitation"
"ch_coa_7510","Expenses from operational real estate","7510","expense","False","","Aufwand betriebliche Liegenschaft","Costi immobili aziendali","Charges des immeubles d‘exploitation"
"ch_coa_8000","Non-operational expenses","8000","expense","False","","Nichtbetriebliche Aufwendungen","Costi estranei","Charges hors exploitation"
"ch_coa_8100","Non-operational revenues","8100","income","False","","Betriebsfremde Erträge","Ricavi estranei","Produits hors exploitation"
"ch_coa_8500","Extraordinary expenses","8500","expense","False","","Außerordentliche Ausgaben","Costi straordinari, unici o relativi ad altri periodi contabili","Charges extraordinaires, exceptionnelles ou hors période"
"ch_coa_8510","Extraordinary revenues","8510","income","False","","Außerordentliche Ausgaben","Ricavi straordinari, unici o relativi ad altri periodi contabili","Produits extraordinaires, exceptionnels ou hors période"
"ch_coa_8900","Direct Taxes","8900","expense","False","","Direkte Steuern","Imposte dirette","Impôts directs"
