"id","name","code","description","account_type","tax_ids","reconcile","name@es","description@es","asset_model_ids"
"cta110201","General Accounts Receivable","1.1.02.01","","asset_receivable","","True","Cuentas por Cobrar Generales","",""
"cta110202","Accounts Receivable Affiliated Companies","1.1.02.02","","asset_receivable","","True","Cuentas por Cobrar Empresas Afilidas","",""
"cta110203","Loans to Personnel","1.1.02.03","","asset_receivable","","True","Prestamos al Personal","",""
"cta110204","Other Accounts Receivable","1.1.02.04","","asset_receivable","","True","Otras Cuentas por Cobrar","",""
"cta110205","General Accounts Receivable (PoS)","1.1.02.05","","asset_receivable","","True","Cuentas por Cobrar Generales (PoS)","",""
"cta110301","Unpaid VAT","1.1.03.01","","asset_current","","False","IVA por Cobrar","",""
"cta110302","VAT withholdings received","1.1.03.02","","asset_current","","False","Retenciones de IVA recibidas","",""
"cta110303","Unpaid Fuel Tax","1.3.03.03","","asset_current","","False","Impuesto al petróleo por cobrar","",""
"cta120101","Property, Plant and Equipment","1.2.01.01","","asset_current","","False","Propiedad, Planta y Equipo","",""
"cta120102","Technology","1.2.01.02","Technological products or services bought for your business","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Equipos tecnológicos y de computación","Productos o servicios tecnológicos adquiridos para tu negocio","asset_technology"
"cta120103","Land","1.2.01.03","Purchases of lands without buildings","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Terrenos","Compra de terrenos sin construcciones",""
"cta120104","Construction","1.2.01.04","Construction of buildings and costs associated to buildings","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Edificaciones","Construcción de edificios y costos asociados a edificaciones","asset_construction"
"cta120105","Installations","1.2.01.05","Purchases of installations related to buildings, like solar panels or heater","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Instalaciones","Compra de instalaciones relacionadas con edificios, como paneles solares o sistemas de calefacción","asset_installations"
"cta120106","Machines & tools","1.2.01.06","Machinery and tools directly related to your business","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Maquinaria y herramientas","Maquinaria y herramientas directamente relacionadas con tu actividad","asset_machines_tools"
"cta120107","Other property","1.2.01.07","Other type of property, like plants, machinery or various equipment","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Otros bienes","Otros tipos de bienes, como maquinaria, plantas o equipo diverso","asset_other_property"
"cta120108","Furniture & material","1.2.01.08","Large expenses related to workplaces","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Mobiliario y equipo","Gastos importantes relacionados con los espacios de trabajo","asset_furniture_material"
"cta120109","Vehicle","1.2.01.09","Purchase of a car, including second hand or after-lease contract","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Vehículo","Compra de un vehículo, incluyendo usados o adquiridos al finalizar un contrato de arrendamiento","asset_vehicle"
"cta120110","Vehicle accessories","1.2.01.10","All accessories purchases related to your professional vehicle","asset_fixed","impuestos_plantilla_iva_por_cobrar","False","Accesorios de vehículo","Compras de accesorios relacionados con tu vehículo de trabajo","asset_vehicle_accessories"
"cta120201","Accumulated Depreciation","1.2.02.01","","asset_current","","False","Depreciaciones Acumuladas","",""
"cta130101","Unamortized Expenses","1.3.01.01","","asset_current","","False","Gastos por Amortizar","",""
"cta130201","Prepaid Expenses","1.3.02.01","","asset_current","","False","Gastos Anticipados","",""
"cta130501","Organizational Expenses","1.3.03.01","","asset_current","","False","Gastos de Organización","",""
"cta130601","Other Assets","1.3.04.01","","asset_current","","False","Otros Activos","",""
"cta140101","Merchandise","1.4.01.01","","asset_current","","False","Mercaderías","",""
"cta210101","Accounts and notes payable","2.1.01.01","","liability_payable","","True","Cuentas y Documentos por Pagar","",""
"cta210201","VAT Payable","2.1.02.01","","liability_current","","False","IVA por Pagar","",""
"cta210202","VAT Withheld on Purchases","2.1.02.02","","liability_current","","False","IVA retenido en las compras","",""
"cta210203","ISR Payable Withheld at Source","2.1.02.03","","liability_current","","False","ISR por Pagar Retenido en la Fuente","",""
"cta210301","Taxes","2.1.03.01","","liability_current","","False","Impuestos","",""
"cta210302","Petroleo Tax Payable","2.1.03.02","","liability_current","","False","Impuesto al petróleo a pagar","",""
"cta220101","Provision for severance indemnities","2.2.01.01","","liability_current","","False","Provisión para Indemnizaciones","",""
"cta230101","Advance payments","2.3.01.01","","liability_current","","False","Anticipos","",""
"cta310101","Authorized, Subscribed and Paid-in Capital","3.1.01.01","","equity","","False","Capital Autorizado, Suscríto y Pagado","",""
"cta310102","Reservations","3.1.01.02","","equity","","False","Reservas","",""
"cta310103","Profit and loss","3.1.01.03","","equity","","False","Perdidas y Ganancias","",""
"cta410101","Sales","4.1.01.01","","income","","False","Ventas","",""
"cta410102","Sales Discounts","4.1.01.02","","income","","False","Descuentos Sobre Ventas","",""
"cta410103","Earn an account","4.1.01.03","","income_other","","False","Ganar cuenta","",""
"cta420101","Other Income","4.2.01.01","","income","","False","Otros Ingresos","",""
"cta510101","Cost of sales","5.1.01.01","","expense","","False","Costos de Ventas","",""
"cta510102","Raw materials","5.1.01.02","All goods purchased as raw materials used by your activity","expense","impuestos_plantilla_iva_por_cobrar","False","Materia prima","Bienes adquiridos como materia prima utilizada en tu actividad",""
"cta510103","Consumables","5.1.01.03","Consumables bought and used in the context of your activity","expense","impuestos_plantilla_iva_por_cobrar","False","Materiales y suministros","Consumibles adquiridos y utilizados en el desarrollo de tu actividad",""
"cta510104","Goods for resale","5.1.01.04","Goods you buy to resale later, as part of your activity","expense","impuestos_plantilla_iva_por_cobrar","False","Mercaderías para reventa","Bienes que compras para revender como parte de tu actividad",""
"cta610101","Expense of sales","6.1.01.01","","expense","","False","Gastos de Ventas","",""
"cta620101","Administrative Expenses","6.2.01.01","","expense","","False","Gastos de Administración","",""
"cta620102","Studies & works","6.2.01.02","Compensation and fees paid to other parties","expense","impuestos_plantilla_iva_por_cobrar","False","Estudios y trabajos profesionales","Honorarios y compensaciones pagados a terceros",""
"cta620103","General subcontracting","6.2.01.03","Compensation and fees with other partners that act as subcontractors or consultants for your activity","expense","impuestos_plantilla_iva_por_cobrar","False","Subcontratación general","Honorarios y compensaciones pagados a socios que actúan como subcontratistas o consultores en tu actividad",""
"cta620104","Office Rent","6.2.01.04","Rental fees related to your workplace","expense","impuestos_plantilla_iva_por_cobrar","False","Alquiler de oficina","Pagos de alquiler relacionados con tu lugar de trabajo",""
"cta620105","Vehicle rent","6.2.01.05","Rental of cars, including shared services, but excluding leasing","expense","impuestos_plantilla_iva_por_cobrar","False","Alquiler de vehículos","Alquiler de vehículos, incluyendo servicios compartidos, pero excluyendo arrendamiento financiero (leasing)",""
"cta620106","Office Maintenance services","6.2.01.06","Services related to the maintenance of your workplace, like repair or cleaning fees","expense","impuestos_plantilla_iva_por_cobrar","False","Servicios de mantenimiento","Servicios relacionados con el mantenimiento de tu lugar de trabajo, como reparación o limpieza",""
"cta620107","Vehicle maintenance","6.2.01.07","Expenses made for the repair and maintenance of a vehicle","expense","impuestos_plantilla_iva_por_cobrar","False","Mantenimiento de vehículos","Gastos realizados para la reparación y mantenimiento de un vehículo",""
"cta620108","Office supplies","6.2.01.08","Various supplies bought for your workplace or office, like pencils, paper etc","expense","impuestos_plantilla_iva_por_cobrar","False","Suministros de oficina","Suministros diversos comprados para tu oficina o lugar de trabajo, como lápices, papel, etc.",""
"cta620109","Office services","6.2.01.09","All expenses made for your office or workplace that are not material goods","expense","impuestos_plantilla_iva_por_cobrar","False","Servicios de oficina","Gastos realizados para tu oficina o lugar de trabajo que no corresponden a bienes materiales",""
"cta620110","Water, electricity, gas","6.2.01.10","Bills from your water and energy suppliers","expense","impuestos_plantilla_iva_por_cobrar","False","Servicios básicos","Facturas de tus proveedores de agua y energía",""
"cta620111","Fuel","6.2.01.11","All fuel expenses for a car","expense","impuestos_plantilla_iva_por_cobrar","False","Combustible","Todos los gastos de combustible para un vehículo",""
"cta620112","Accounting","6.2.01.12","Bills from your accountant or accounting firm","expense","impuestos_plantilla_iva_por_cobrar","False","Servicios contables","Facturas de tu contador o firma contable",""
"cta620113","Legal expenses","6.2.01.13","Bills from lawyers, fees paid to the justice system","expense","impuestos_plantilla_iva_por_cobrar","False","Servicios legales","Facturas de abogados y pagos realizados al sistema judicial",""
"cta620114","Software","6.2.01.14","Licenses or computer services (like repairs or upgrades)","expense","impuestos_plantilla_iva_por_cobrar","False","Software y servicios informáticos","Licencias o servicios informáticos (como reparaciones o actualizaciones)",""
"cta620115","Administration fees","6.2.01.15","Services incurred for the administration of your business (excluding supplies)","expense","impuestos_plantilla_iva_por_cobrar","False","Servicios administrativos","Servicios incurridos para la administración de tu negocio (excluye suministros)",""
"cta620116","Membership fees","6.2.01.16","Subscriptions to clubs and associations related to your business","expense","impuestos_plantilla_iva_por_cobrar","False","Membresías profesionales","Suscripciones a clubes y asociaciones relacionadas con tu actividad",""
"cta620117","Fire insurance","6.2.01.17","Fees related to insurance to protect your property (building and content) against fire or other natural catastrophies","expense","impuestos_plantilla_iva_por_cobrar","False","Seguro contra incendios","Pagos de seguros para proteger tus bienes (edificios y contenido) contra incendios u otras catástrofes naturales",""
"cta620118","Professional insurance","6.2.01.18","All fees related to insurance taken in the context of your business","expense","impuestos_plantilla_iva_por_cobrar","False","Seguro profesional","Pagos de seguros contratados en el contexto de tu actividad empresarial",""
"cta620119","Legal protection insurance","6.2.01.19","Insurance against legal costs incurred in the context of your activity","expense","impuestos_plantilla_iva_por_cobrar","False","Seguro de protección legal","Seguro contra costos legales incurridos en tu actividad",""
"cta620120","Professional Liability Insurance","6.2.01.20","Insurance for damage caused to third parties","expense","impuestos_plantilla_iva_por_cobrar","False","Seguro de responsabilidad civil","Seguro por daños causados a terceros",""
"cta620121","Phone & internet","6.2.01.21","Internet or phone bills incurred","expense","impuestos_plantilla_iva_por_cobrar","False","Telefonía e internet","Facturas de servicios de internet o telefonía",""
"cta620122","Flights","6.2.01.22","All expenses related to travel by plane","expense","impuestos_plantilla_iva_por_cobrar","False","Pasajes aéreos","Todos los gastos relacionados con viajes en avión",""
"cta620123","Hotels","6.2.01.23","Hotel or B&B bills incurred during business trips","expense","impuestos_plantilla_iva_por_cobrar","False","Hospedaje","Facturas de hotel o alojamiento durante viajes de trabajo",""
"cta620124","Public Transportation","6.2.01.24","Travel expenses done using public transportation (metro, bus, tramways, ...)","expense","impuestos_plantilla_iva_por_cobrar","False","Transporte público","Gastos de viaje realizados mediante transporte público (metro, bus, tranvía, etc.)",""
"cta620125","Other travel costs","6.2.01.25","Expenses incurred during business trips (Excluding Flights, Hotels, Daily expenses, public transportation)","expense","impuestos_plantilla_iva_por_cobrar","False","Otros gastos de viaje","Gastos incurridos durante viajes de trabajo (excluye vuelos, hoteles, gastos diarios y transporte público)",""
"cta620126","Advertising","6.2.01.26","Publicity fees for your activity, including promotional material","expense","impuestos_plantilla_iva_por_cobrar","False","Publicidad","Gastos de publicidad para tu actividad, incluyendo material promocional",""
"cta620127","Business gift","6.2.01.27","Business gifts to clients over 400GTQ","expense","impuestos_plantilla_iva_por_cobrar","False","Regalos corporativos","Regalos corporativos a clientes con valor superior a 400GTQ",""
"cta620128","Employees compensation","6.2.01.28","Compensation costs for employees and manual workers employed by the company","expense","impuestos_plantilla_iva_por_cobrar","False","Compensación a empleados","Costos de compensación para empleados y trabajadores contratados por la empresa",""
"cta620129","Other personel costs","6.2.01.29","Company's personel costs excluding compensations, contributions and vouchers","expense","impuestos_plantilla_iva_por_cobrar","False","Otros costos de personal","Costos de personal de la empresa, excluyendo compensaciones, aportes y vales",""
"cta620130","Bar & Restaurant","6.2.01.30","Expenses incurred when eating or drinking at bars or restaurants","expense","impuestos_plantilla_iva_por_cobrar","False","Restaurantes y bares","Gastos incurridos en consumo de alimentos o bebidas en bares o restaurantes",""
"cta620131","Food: Reception & delivery","6.2.01.31","Food or drinks incurred outside of bars or restaurants, like receptions, canteen and food delivery, etc","expense","impuestos_plantilla_iva_por_cobrar","False","Alimentación y delivery","Gastos de alimentos o bebidas fuera de bares o restaurantes, como recepciones, comedor o servicios de entrega",""
"cta620132","Training and documentation","6.2.01.32","Training fees not including food and drinks","expense","impuestos_plantilla_iva_por_cobrar","False","Capacitación y documentación","Gastos de capacitación que no incluyen alimentos ni bebidas",""
"cta620133","Social Security","6.2.01.33","All fees related to pension plans and social security contributions","expense","impuestos_plantilla_iva_por_cobrar","False","Seguridad social","Pagos relacionados con planes de pensión y contribuciones a la seguridad social",""
"cta620134","Property tax","6.2.01.34","Local taxes that have to paid due to the ownership of property","expense","impuestos_plantilla_iva_por_cobrar","False","Impuesto inmobiliario","Impuestos locales que deben pagarse por la propiedad de bienes inmuebles",""
"cta620135","Import fees","6.2.01.35","Customs fees incurred while importing goods","expense","impuestos_plantilla_iva_por_cobrar","False","Derechos de importación","Gastos de aduana incurridos al importar bienes",""
"cta620136","Bank fees","6.2.01.36","Nasty charges and interests from your bank","expense","impuestos_plantilla_iva_por_cobrar","False","Gastos bancarios","Cargos e intereses bancarios no deseados del banco",""
"cta620201","Other Operating Expenses","6.2.02.01","","expense","","False","Otros Gastos de Operación","",""
"cta630101","Non-Deductible Expenses","6.3.01.01","","expense","","False","Gastos no Deducibles","",""
"cta640101","Stock Variation","6.4.01.01","","expense","","False","Variación de Existencias","",""
"cta680101","Depreciation Expenses","6.8.01.01","","expense","","False","Gastos de Depreciación","",""
"cta710101","Other Financial Expenses","7.1.01.01","","expense","","False","Otros Gastos Financieros","",""
"cta710102","Interests","7.1.01.02","","expense","","False","Intereses","",""
