{
    "country_code": "gt", 
    "name": "Guatemala - Cuentas", 
    "tree": {
        "Activos": {
            "Activo Corriente": {
                "Activos Biol\u00f3gicos": {
                    "Activos Biol\u00f3gicos a Valor Razonable": {
                        "Animales": {
                            "account_number": "1.5.2.1", 
                            "account_type": "Stock", 
                            "is_group": 1
                        }, 
                        "Plantas": {
                            "account_number": "1.5.2.2", 
                            "account_type": "Stock", 
                            "is_group": 1
                        }, 
                        "account_number": "1.5.2", 
                        "account_type": "Stock"
                    }, 
                    "Activos Biol\u00f3gicos al Costo": {
                        "account_number": "1.5.1", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "account_number": "1.5", 
                    "account_type": "Stock"
                }, 
                "Activos Corrientes Adicionales": {
                    "Activos Diferidos o Restringidos": {
                        "Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
                            "account_number": "1.1.2.1", 
                            "account_type": "Chargeable", 
                            "is_group": 1
                        }, 
                        "account_number": "1.1.2", 
                        "account_type": "Chargeable"
                    }, 
                    "Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {
                        "account_number": "1.1.1"
                    }, 
                    "account_number": "1.1", 
                    "account_type": "Chargeable"
                }, 
                "Activos Devengables y Otros Activos": {
                    "Activos Adicionales y Otros": {
                        "account_number": "1.6.6", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Cobrables Relacionados con Impuestos": {
                        "account_number": "1.6.2", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Contratos de Construccion": {
                        "account_number": "1.6.4", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Costos de Montaje": {
                        "account_number": "1.6.5", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Pagos Anticipados y Otros Activos Circulantes": {
                        "Seguro Pagado Anticipadamente": {
                            "account_number": "1.6.1.0", 
                            "account_type": "Chargeable"
                        }, 
                        "account_number": "1.6.1", 
                        "account_type": "Chargeable"
                    }, 
                    "Proveedores de Servicio": {
                        "account_number": "1.6.3", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "account_number": "1.6", 
                    "account_type": "Chargeable"
                }, 
                "Activos Financieros": {
                    "Activos Financieros Clasificados por Designaci\u00f3n": {
                        "account_number": "1.4.6", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Activos Financieros Derivados": {
                        "account_number": "1.4.3", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
                        "account_number": "1.4.1", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
                        "account_number": "1.4.2", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Otros Activos Financieros": {
                        "account_number": "1.4.4", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
                        "account_number": "1.4.5", 
                        "account_type": "Round Off", 
                        "is_group": 1
                    }, 
                    "account_number": "1.4", 
                    "account_type": "Chargeable"
                }, 
                "Activos Intangibles": {
                    "account_number": "1.3", 
                    "account_type": "Chargeable", 
                    "is_group": 1
                }, 
                "Caja y Equivalentes": {
                    "Caja": {
                        "account_number": "1.9.1", 
                        "account_type": "Cash", 
                        "is_group": 1
                    }, 
                    "Equivalentes de Efectivo (Bancos)": {
                        "Bancos Internacionales": {
                            "HSBC": {
                                "account_number": "1.9.2.2.1", 
                                "account_type": "Bank"
                            }, 
                            "account_number": "1.9.2.2", 
                            "account_type": "Bank"
                        }, 
                        "Bancos Nacionales": {
                            "Banco Agromercantil de Guatemala": {
                                "account_number": "1.9.2.1.2", 
                                "account_type": "Bank"
                            }, 
                            "Banco G&T Continental": {
                                "account_number": "1.9.2.1.5", 
                                "account_type": "Bank"
                            }, 
                            "Banco Industrial": {
                                "account_number": "1.9.2.1.1", 
                                "account_type": "Bank", 
                                "is_group": 1
                            }, 
                            "Banco Internacional": {
                                "account_number": "1.9.2.1.6", 
                                "account_type": "Bank"
                            }, 
                            "Banco Prom\u00e9rica": {
                                "account_number": "1.9.2.1.3", 
                                "account_type": "Bank"
                            }, 
                            "Banco de Am\u00e9rica Central": {
                                "account_number": "1.9.2.1.4", 
                                "account_type": "Bank"
                            }, 
                            "Banco de Desarrollo Rural": {
                                "account_number": "1.9.2.1.7", 
                                "account_type": "Bank"
                            }, 
                            "Banco de los Trabajadores": {
                                "account_number": "1.9.2.1.8", 
                                "account_type": "Bank"
                            }, 
                            "Vivibanco": {
                                "account_number": "1.9.2.1.9", 
                                "account_type": "Bank"
                            }, 
                            "account_number": "1.9.2.1", 
                            "account_type": "Bank"
                        }, 
                        "Cadena de Bloques (Blockchain)": {
                            "Billetera Bitcoin 1234567890abcdefg": {
                                "account_number": "1.9.2.3.1", 
                                "account_type": "Cash"
                            }, 
                            "account_number": "1.9.2.3", 
                            "account_type": "Cash"
                        }, 
                        "account_number": "1.9.2", 
                        "account_type": "Bank"
                    }, 
                    "Inversiones a Corto Plazo": {
                        "account_number": "1.9.3", 
                        "account_type": "Bank", 
                        "is_group": 1
                    }, 
                    "Otros Equivalentes de Caja y Bancos": {
                        "account_number": "1.9.4", 
                        "account_type": "Cash", 
                        "is_group": 1
                    }, 
                    "account_number": "1.9", 
                    "account_type": "Bank"
                }, 
                "Cobrables": {
                    "Activos bajo Contrato": {
                        "account_number": "1.8.2", 
                        "account_type": "Receivable", 
                        "is_group": 1
                    }, 
                    "Ajustes": {
                        "account_number": "1.8.4", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "Otras Cuentas por Cobrar": {
                        "Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
                            "Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
                                "account_number": "1.8.3.2.1", 
                                "account_type": "Receivable"
                            }, 
                            "account_number": "1.8.3.2", 
                            "account_type": "Receivable"
                        }, 
                        "Cuentas por Cobrar a Empleados": {
                            "Prestamo EJEMPLO": {
                                "account_number": "1.8.3.3.1", 
                                "account_type": "Receivable"
                            }, 
                            "account_number": "1.8.3.3", 
                            "account_type": "Receivable"
                        }, 
                        "Cuentas por Cobrar a Otras Entidades no Afiliadas": {
                            "Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
                                "account_number": "1.8.3.1.1", 
                                "account_type": "Receivable"
                            }, 
                            "account_number": "1.8.3.1", 
                            "account_type": "Receivable"
                        }, 
                        "account_number": "1.8.3", 
                        "account_type": "Receivable"
                    }, 
                    "Ventas al Cr\u00e9dito": {
                        "account_number": "1.8.1", 
                        "account_type": "Receivable", 
                        "is_group": 1
                    }, 
                    "account_number": "1.8", 
                    "account_type": "Receivable"
                }, 
                "Impuestos por Cobrar": {
                    "Retenciones de IVA recibidas": {}
                }, 
                "Inventario": {
                    "Art\u00edculos de Inventario Adicionales": {
                        "account_number": "1.7.8", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Combustibles": {
                        "account_number": "1.7.5", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Inventarios Pignorados Como Garant\u00eda de Pasivo": {
                        "account_number": "1.7.10", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Inventarios a Valor Razonable Menos Costos de Venta": {
                        "account_number": "1.7.11", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Materia Prima": {
                        "account_number": "1.7.1", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Mercader\u00eda (Mercanc\u00edas)": {
                        "account_number": "1.7.2", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Otros Inventarios": {
                        "Merma o Ajuste de Inventario": {
                            "account_number": "1.7.9.1", 
                            "account_type": "Stock Adjustment", 
                            "is_group": 1
                        }, 
                        "account_number": "1.7.9", 
                        "account_type": "Stock"
                    }, 
                    "Producto Terminado": {
                        "account_number": "1.7.7", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Repuestos": {
                        "Respuestos en Transito": {
                            "account_number": "1.7.4.0", 
                            "account_type": "Stock", 
                            "is_group": 1
                        }, 
                        "account_number": "1.7.4", 
                        "account_type": "Stock"
                    }, 
                    "Suministros de Producci\u00f3n y Consumibles": {
                        "account_number": "1.7.3", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "Trabajo en Progeso": {
                        "account_number": "1.7.6", 
                        "account_type": "Stock", 
                        "is_group": 1
                    }, 
                    "account_number": "1.7", 
                    "account_type": "Stock"
                }, 
                "Inversion en Propiedades": {
                    "Inversion Inmobiliaria Bajo Construccion": {
                        "account_number": "1.2.1", 
                        "account_type": "Chargeable"
                    }, 
                    "Inversion Inmobiliaria Construida": {
                        "account_number": "1.2.2", 
                        "account_type": "Chargeable", 
                        "is_group": 1
                    }, 
                    "account_number": "1.2", 
                    "account_type": "Chargeable"
                }, 
                "account_number": "1.0"
            }, 
            "No Corriente": {
                "Activos Fijos": {
                    "account_type": "Fixed Asset"
                }, 
                "Cargos Diferidos": {}
            }, 
            "account_number": "1", 
            "root_type": "Asset"
        }, 
        "Costos": {
            "Costo de Ventas": {
                "account_type": "Cost of Goods Sold"
            }, 
            "Costos Incluidos en la Valuaci\u00f3n": {
                "account_type": "Expenses Included In Valuation"
            }, 
            "Merma o Ajuste de Inventario": {
                "account_type": "Stock Adjustment"
            }, 
            "account_number": "5", 
            "root_type": "Expense"
        }, 
        "Gastos": {
            "Alquileres": {}, 
            "Depreciaciones": {
                "account_type": "Depreciation"
            }, 
            "Gastos Diversos": {}, 
            "Gastos de Personal": {}, 
            "Honorarios Profesionales": {}, 
            "Mantenimiento": {}, 
            "Seguros": {}, 
            "Servicios B\u00e1sicos": {}, 
            "account_number": "6", 
            "root_type": "Expense"
        }, 
        "Ingresos": {
            "Productos": {}, 
            "Servicios": {}, 
            "account_number": "4", 
            "root_type": "Income"
        }, 
        "Otros Gastos y Productos Financieros": {
            "Otros Gastos": {
                "Otros Gastos y Productos Financieros 2": {
                    "Intereses 1": {}, 
                    "Otros Gastos Financieros 1": {}
                }
            }, 
            "Otros Ingresos": {
                "Otros Gastos y Productos Financieros 1": {
                    "Intereses": {}, 
                    "Otros Gastos Financieros": {}
                }
            }, 
            "account_number": "7", 
            "root_type": "Expense"
        }, 
        "Pasivos": {
            "Pasivo Corriente": {
                "Acreedores 1": {
                    "account_type": "Payable"
                }, 
                "Cuentas por Pagar": {}, 
                "Impuestos por Pagar": {}, 
                "Otras Cuentas por Pagar": {}, 
                "Prestaciones": {}, 
                "Proveedores": {
                    "Inventario Recibido pero No Cobrado": {
                        "account_type": "Stock Received But Not Billed"
                    }
                }, 
                "Sueldos por Liquidar": {}
            }, 
            "Pasivo No Corriente": {
                "Acreedores": {}, 
                "Provisi\u00f3n para Indemnizaciones": {}
            }, 
            "account_number": "2", 
            "root_type": "Liability"
        }, 
        "Patrimonio": {
            "Capital": {}, 
            "Resultados del Ejercicio": {}, 
            "Utilidades Retenidas": {}, 
            "account_number": "3", 
            "root_type": "Asset"
        }
    }
}