"id","code","name","type","user_type:id","parent_id:id","reconcile","chart_template_id:id" "coa_basic",0,"Basic","view","l10n_us.user_type_view",,"FALSE","l10n_us.account_chart_template_basic" "asset",1,"Assets","view","l10n_us.user_type_current_asset","coa_basic","FALSE","l10n_us.account_chart_template_basic" "current_asset",100,"Current Assets","view","l10n_us.user_type_current_asset","asset","FALSE","l10n_us.account_chart_template_basic" "cash_expenditure",1000,"Cash or Cash Equivalents","view","l10n_us.user_type_cash","current_asset","FALSE","l10n_us.account_chart_template_basic" "receivables",1200,"Receivable","view","l10n_us.user_type_current_asset","current_asset","FALSE","l10n_us.account_chart_template_basic" "account_receivable",12001,"Account Receivable","receivable","l10n_us.user_type_account_receivable","receivables","TRUE","l10n_us.account_chart_template_basic" "fixed_asset",150,"Fixed Assets","view","l10n_us.user_type_fixed_asset","asset","FALSE","l10n_us.account_chart_template_basic" 15000,"15000","Furniture and Equipment","other","l10n_us.user_type_fixed_asset","fixed_asset","FALSE","l10n_us.account_chart_template_basic" 17000,"17000","Accumulated Depreciation","other","l10n_us.user_type_accumulated_depreciation","fixed_asset","FALSE","l10n_us.account_chart_template_basic" "liability_equity","2","Liabilities and Equity","view","l10n_us.user_type_liability","coa_basic","FALSE","l10n_us.account_chart_template_basic" "liability","20","Liabilities","view","l10n_us.user_type_liability","liability_equity","FALSE","l10n_us.account_chart_template_basic" "current_liability","200","Current Liabilities","view","l10n_us.user_type_current_liability","liability","FALSE","l10n_us.account_chart_template_basic" "payable","2000","Payable","view","l10n_us.user_type_account_payable","current_liability","FALSE","l10n_us.account_chart_template_basic" "account_payable","20001","Account Payable","payable","l10n_us.user_type_account_payable","payable","TRUE","l10n_us.account_chart_template_basic" "other_current_liability","240","Other Current Liabilities","view","l10n_us.user_type_other_current_liability","liability","FALSE","l10n_us.account_chart_template_basic" "24000","24000","Payroll Liabilities","other","l10n_us.user_type_other_current_liability","other_current_liability","FALSE","l10n_us.account_chart_template_basic" "25500","25500","Sales Tax Payable","other","l10n_us.user_type_other_current_liability","other_current_liability","FALSE","l10n_us.account_chart_template_basic" "26500","26500","Use Tax Payable","other","l10n_us.user_type_other_current_liability","other_current_liability","FALSE","l10n_us.account_chart_template_basic" "equity","30","Equity","view","l10n_us.user_type_equity","liability_equity","FALSE","l10n_us.account_chart_template_basic" "30100","30100","Capital Stock","other","l10n_us.user_type_equity","equity","FALSE","l10n_us.account_chart_template_basic" "30200","30200","Dividends Paid","other","l10n_us.user_type_equity","equity","FALSE","l10n_us.account_chart_template_basic" "30000","30000","Opening Balance Equity","other","l10n_us.user_type_equity","equity","FALSE","l10n_us.account_chart_template_basic" "32000","32000","Retained Earnings","other","l10n_us.user_type_equity","equity","FALSE","l10n_us.account_chart_template_basic" "expense","60","Expenses","view","l10n_us.user_type_expense","coa_basic","FALSE","l10n_us.account_chart_template_basic" "60000","60000","Advertising and Promotion","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "60200","60200","Automobile Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "60400","60400","Bank Service Charges","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "61000","61000","Business Licenses and Permits","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "62000_financial_services","62000","Continuing Education","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "61400","61400","Charitable Contributions","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "61700","61700","Computer and Internet Expenses","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "62400","62400","Depreciation Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "62500","62500","Dues and Subscriptions","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "62600","62600","Equipment Rental","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "63500","63500","Janitorial Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_advertising" "insurance","633","Insurance Expense","view","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "63310","63310","General Liability Insurance","other","l10n_us.user_type_expense","insurance","FALSE","l10n_us.account_chart_template_basic" "63320","63320","Health Insurance","other","l10n_us.user_type_expense","insurance","FALSE","l10n_us.account_chart_template_basic" "63330","63330","Life and Disability Insurance","other","l10n_us.user_type_expense","insurance","FALSE","l10n_us.account_chart_template_basic" "63350","63350","Professional Liability","other","l10n_us.user_type_expense","insurance","FALSE","l10n_us.account_chart_template_basic" "63360","63360","Worker's Compensation","other","l10n_us.user_type_expense","insurance","FALSE","l10n_us.account_chart_template_basic" "63400","63400","Interest Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "64300","64300","Meals and Entertainment","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "64700","64700","Miscellaneous Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "64900","64900","Office Supplies","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "66000","66000","Payroll Expenses","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "66500","66500","Postage and Delivery","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "66660_financial_services","66600","Printing and Reproduction","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "66700","66700","Professional Fees","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "67100","67100","Rent Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "67200","67200","Repairs and Maintenance","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "68000","68000","Taxes - Property","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "68100","68100","Telephone Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "68400","68400","Travel Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "68600","68600","Utilities","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_basic" "income","40","Income","view","l10n_us.user_type_income","coa_basic","FALSE","l10n_us.account_chart_template_basic" "other_income","70","Other Income","view","l10n_us.user_type_other_income","coa_basic","FALSE","l10n_us.account_chart_template_basic" "70000_advertising","70000","Finance Charge Income","other","l10n_us.user_type_other_income","other_income","FALSE","l10n_us.account_chart_template_basic" "70200","70200","Interest Income","other","l10n_us.user_type_other_income","other_income","FALSE","l10n_us.account_chart_template_basic" "70500","70500","Proceeds from Sale of Assets","other","l10n_us.user_type_other_income","other_income","FALSE","l10n_us.account_chart_template_basic" "70100_advertising","70100","Insurance Proceeds Received","other","l10n_us.user_type_other_income","other_income","FALSE","l10n_us.account_chart_template_basic" "cost_of_goods_sold","50","Cost of Goods Sold","view","l10n_us.user_type_cogs","coa_basic","FALSE","l10n_us.account_chart_template_cogs" "53600_construction_trades","53600","Other Job Related Costs","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_cogs" "42400_advertising","42400","Commission income","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_advertising" "48300_advertising","48300","Sales Discounts","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_advertising" "50300_advertising","50300","Commissions Paid","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_advertising" "51700_advertising","51700","Media Purchased for Clients","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_advertising" "51800_advertising","51800","Merchant Account Fees","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_advertising" "53500_advertising","53500","Subcontracted Services","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_advertising" "64200_advertising","64200","Marketing Expense","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_advertising" "41200_agriculture","41200","Agricultural Program Payments","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "42500_agriculture","42500","Commodity Credit Loans","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "42800_agriculture","42800","Cooperative Distributions","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "42900_agriculture","42900","Crop Insurance Proceeds","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "43000_agriculture","43000","Crop Sales","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "43100_agriculture","43100","Custom Hire Income","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "43600_agriculture","43600","Farmers Market Sales","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "44100_agriculture","44100","Fuel Tax Credits and Other Inc.","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "45500_agriculture","45500","Livestock Sales","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "47400_agriculture","47400","Rental Income","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_agriculture" "61100_agriculture","61100","Car and Truck Expenses","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "61500_agriculture","61500","Chemicals Purchased","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "61900_agriculture","61900","Conservation Expenses","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "62300_agriculture","62300","Custom Hire and Contract Labor","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "62900_agriculture","62900","Feed Purchased","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "63000_agriculture","63000","Fertilizers and Lime","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "63100_agriculture","63100","Freight and Trucking","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "63200_agriculture","63200","Gasoline, Fuel and Oil","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "67500_agriculture","67500","Seeds and Plants Purchased","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "67800_agriculture","67800","Small Tools and Equipment","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "67900_agriculture","67900","Storage and Warehousing","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "68500_agriculture","68500","Uniforms","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "68800_agriculture","68800","Veterinary, Breeding, Medicine","other","l10n_us.user_type_expense","expense","FALSE","l10n_us.account_chart_template_agriculture" "24600_construction_trades","24600","Customer Deposits Received","other","l10n_us.user_type_other_current_liability","other_current_liability","FALSE","l10n_us.account_chart_template_construction" "45100_construction_trades","45100","Job Income","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_construction" "50800_construction_trades","50800","Commissions Paid","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_construction" "51400_construction_trades","51400","Equipment Rental for Jobs","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_construction" "51800_construction_trades","51800","Job Materials Purchased","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_construction" "52000_construction_trades","52000","Merchant Account Fees","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_construction" "53800_construction_trades","53800","Subcontractors Expense","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_construction" "54100_construction_trades","54100","Tools and Small Equipment","other","l10n_us.user_type_cogs","cost_of_goods_sold","FALSE","l10n_us.account_chart_template_construction" "48000_financial_services","42800","Service Income","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_financial_service" "47900_general_service","47900","Sales","other","l10n_us.user_type_income","income","FALSE","l10n_us.account_chart_template_general_service" "10900_legal_services",10900,"Client Trust Account","other","l10n_us.user_type_current_asset","current_asset","False","l10n_us.account_chart_template_legal_service" "other_current_asset_legal_services",123,"Other Current Assets","view","l10n_us.user_type_other_current_asset","asset","FALSE","l10n_us.account_chart_template_legal_service" "12300_legal_services",12300,"Advanced Client Costs","other","l10n_us.user_type_other_current_asset","other_current_asset_legal_services","False","l10n_us.account_chart_template_legal_service" "12310_legal_services",12310,"Court Costs","other","l10n_us.user_type_other_current_asset","other_current_asset_legal_services","False","l10n_us.account_chart_template_legal_service" "12320_legal_services",12320,"Expert Witness Fees","other","l10n_us.user_type_other_current_asset","other_current_asset_legal_services","False","l10n_us.account_chart_template_legal_service" "12330_legal_services",12330,"Filing Fees","other","l10n_us.user_type_other_current_asset","other_current_asset_legal_services","False","l10n_us.account_chart_template_legal_service" "other_asset_legal_services",187,"Other Assets","view","l10n_us.user_type_other_asset","asset","FALSE","l10n_us.account_chart_template_legal_service" "18700_legal_services",18700,"Security Deposits Asset","other","l10n_us.user_type_other_asset","other_asset_legal_services","False","l10n_us.account_chart_template_legal_service" "41100_legal_services",41100,"Administrative Fees","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_legal_service" "45400_legal_services",45400,"Legal Fee Income","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_legal_service" "48800_legal_services",48800,"Settlement Income","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_legal_service" "47900_general_product",47910,"Sales","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_general_product" "48300_general_product",48310,"Sales Discounts","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_general_product" "48900_general_product",48900,"Shipping and Delivery Income","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_general_product" "51100_general_product",51100,"Freight and Shipping Costs","other","l10n_us.user_type_cogs","cost_of_goods_sold","False","l10n_us.account_chart_template_general_product" "52500_general_product",52500,"Purchase Discounts","other","l10n_us.user_type_cogs","cost_of_goods_sold","False","l10n_us.account_chart_template_general_product" "52900_general_product",52900,"Purchases - Resale Items","other","l10n_us.user_type_cogs","cost_of_goods_sold","False","l10n_us.account_chart_template_general_product" "base_miscincome","49000","Miscellaneous Income","other","l10n_us.user_type_income","income","False","l10n_us.account_chart_template_basic" "base_miscexpense","69000","Miscellaneous Expense","other","l10n_us.user_type_expense","expense","False","l10n_us.account_chart_template_basic"