{
  "country_code": "co",
  "name": "Colombia PUC Simple",
  "tree": {
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      "root_type": "Asset",
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        "Derechos de recompra de inversiones negociadas (repos)": {
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        "Cuentas por cobrar a vinculados econ\u00f3micos": {
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        "Cuentas de operaci\u00f3n conjunta": {
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        "Anticipo de impuestos y contribuciones o saldos a favor": {
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        "Reclamaciones": {
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        "Cuentas por cobrar a trabajadores": {
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          "account_type": "Receivable",
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        "Pr\u00e9stamos a particulares": {
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        "Deudores varios": {
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        "Derechos de recompra de cartera negociada": {
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        "Deudas de dif\u00edcil cobro": {
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          "account_type": "Receivable"
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          "account_type": "Receivable",
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        "account_type": "Stock",
        "Materias primas": {
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          "account_type": "Stock",
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          "account_type": "Stock",
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        "Obras de construcci\u00f3n en curso": {
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          "account_type": "Stock",
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        "Obras de urbanismo": {
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          "account_type": "Stock",
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        "Contratos en ejecuci\u00f3n": {
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          "account_type": "Stock",
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        "Cultivos en desarrollo": {
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          "account_type": "Stock",
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        "Plantaciones agr\u00edcolas": {
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          "account_type": "Stock",
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        "Productos terminados": {
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          "account_type": "Stock",
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        "Mercanc\u00edas no fabricadas por la empresa": {
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        "Bienes ra\u00edces para la venta": {
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          "account_type": "Stock",
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        "Semovientes": {
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          "account_type": "Stock",
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        "Terrenos": {
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          "account_type": "Stock",
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        "Materiales, repuestos y accesorios": {
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          "account_type": "Stock",
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        "Envases y empaques": {
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          "account_type": "Stock",
          "is_group": 1
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        "Inventarios en tr\u00e1nsito": {
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          "account_type": "Stock",
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        "Provisiones": {
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          "account_type": "Stock",
          "is_group": 1
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      },
      "Propiedades, planta y equipo": {
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        "account_type": "Fixed Asset",
        "Terrenos": {
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          "account_type": "Fixed Asset",
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        },
        "Materiales proyectos petroleros": {
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          "account_type": "Fixed Asset",
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        "Construcciones en curso": {
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          "account_type": "Fixed Asset",
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        "Maquinaria y equipos en montaje": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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        "Construcciones y edificaciones": {
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          "account_type": "Fixed Asset",
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        "Maquinaria y equipo": {
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          "account_type": "Fixed Asset",
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        "Equipo de oficina": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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        "Equipo de computaci\u00f3n y comunicaci\u00f3n": {
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          "account_type": "Fixed Asset",
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        "Equipo m\u00e9dico-cient\u00edfico": {
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          "account_type": "Fixed Asset",
          "is_group": 1
        },
        "Equipo de hoteles y restaurantes": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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        "Flota y equipo de transporte": {
          "account_number": "1540",
          "account_type": "Fixed Asset",
          "is_group": 1
        },
        "Flota y equipo fluvial y/o mar\u00edtimo": {
          "account_number": "1544",
          "account_type": "Fixed Asset",
          "is_group": 1
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        "Flota y equipo a\u00e9reo": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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        "Flota y equipo f\u00e9rreo": {
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          "account_type": "Fixed Asset",
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        "Acueductos, plantas y redes": {
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          "account_type": "Fixed Asset",
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        "Armamento de vigilancia": {
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          "account_type": "Fixed Asset",
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        "Envases y empaques": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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        "Plantaciones agr\u00edcolas y forestales": {
          "account_number": "1564",
          "account_type": "Fixed Asset",
          "is_group": 1
        },
        "V\u00edas de comunicaci\u00f3n": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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        "Minas y canteras": {
          "account_number": "1572",
          "account_type": "Fixed Asset",
          "is_group": 1
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        "Pozos artesianos": {
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        "Yacimientos": {
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          "account_type": "Fixed Asset",
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        "Semovientes": {
          "account_number": "1584",
          "account_type": "Fixed Asset",
          "is_group": 1
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        "Propiedades, planta y equipo en tr\u00e1nsito": {
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          "account_type": "Fixed Asset",
          "is_group": 1
        },
        "Depreciaci\u00f3n acumulada": {
          "account_number": "1592",
          "account_type": "Fixed Asset",
          "is_group": 1
        },
        "Depreciaci\u00f3n diferida": {
          "account_number": "1596",
          "account_type": "Fixed Asset",
          "is_group": 1
        },
        "Amortizaci\u00f3n acumulada": {
          "account_number": "1597",
          "account_type": "Fixed Asset",
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        "Agotamiento acumulado": {
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          "account_type": "Fixed Asset",
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        "Provisiones": {
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          "account_type": "Fixed Asset",
          "is_group": 1
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      },
      "Intangibles": {
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        "Cr\u00e9dito mercantil": {
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          "is_group": 1
        },
        "Marcas": {
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        "Patentes": {
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        "Concesiones y franquicias": {
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          "is_group": 1
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        "Derechos": {
          "account_number": "1625",
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        },
        "Know how": {
          "account_number": "1630",
          "is_group": 1
        },
        "Licencias": {
          "account_number": "1635",
          "is_group": 1
        },
        "Depreciaci\u00f3n y/o amortizaci\u00f3n acumulada": {
          "account_number": "1698",
          "is_group": 1
        },
        "Provisiones": {
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          "account_type": "Accumulated Depreciation"
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      },
      "Diferidos": {
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        "Gastos pagados por anticipado": {
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        },
        "Cargos diferidos": {
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        "Costos de exploraci\u00f3n por amortizar": {
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        "Costos de explotaci\u00f3n y desarrollo": {
          "account_number": "1720",
          "is_group": 1
        },
        "Cargos por correcci\u00f3n monetaria diferida": {
          "account_number": "1730"
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        "Amortizaci\u00f3n acumulada": {
          "account_number": "1798",
          "account_type": "Accumulated Depreciation",
          "is_group": 1
        }
      },
      "Otros activos": {
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        "Bienes de arte y cultura": {
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          "is_group": 1
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        "Diversos": {
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        "Provisiones": {
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          "is_group": 1
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      },
      "Valorizaciones": {
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        "De inversiones": {
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        "De propiedades, planta y equipo": {
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          "is_group": 1
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        "De otros activos": {
          "account_number": "1995",
          "is_group": 1
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      }
    },
    "Pasivo": {
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      "root_type": "Liability",
      "Obligaciones financieras": {
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        "Bancos nacionales": {
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          "is_group": 1
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        "Bancos del exterior": {
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          "is_group": 1
        },
        "Corporaciones financieras": {
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          "is_group": 1
        },
        "Compa\u00f1\u00edas de financiamiento comercial": {
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          "is_group": 1
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        "Corporaciones de ahorro y vivienda": {
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          "is_group": 1
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        "Entidades financieras del exterior": {
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        "Compromisos de recompra de inversiones negociadas": {
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          "is_group": 1
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        "Compromisos de recompra de cartera negociada": {
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        },
        "Obligaciones gubernamentales": {
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          "is_group": 1
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        "Otras obligaciones": {
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      },
      "Proveedores": {
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        "account_type": "Payable",
        "Nacionales": {
          "account_number": "2205",
          "account_type": "Payable"
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        "Del exterior": {
          "account_number": "2210",
          "account_type": "Payable"
        },
        "Cuentas corrientes comerciales": {
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          "account_type": "Payable"
        },
        "Casa matriz": {
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          "account_type": "Payable"
        },
        "Compa\u00f1\u00edas vinculadas": {
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          "account_type": "Payable"
        }
      },
      "Cuentas por pagar": {
        "account_number": "23",
        "account_type": "Payable",
        "Cuentas corrientes comerciales": {
          "account_number": "2305",
          "account_type": "Payable"
        },
        "A casa matriz": {
          "account_number": "2310",
          "account_type": "Payable"
        },
        "A compa\u00f1\u00edas vinculadas": {
          "account_number": "2315",
          "account_type": "Payable"
        },
        "A contratistas": {
          "account_number": "2320",
          "account_type": "Payable"
        },
        "\u00d3rdenes de compra por utilizar": {
          "account_number": "2330",
          "account_type": "Payable"
        },
        "Costos y gastos por pagar": {
          "account_number": "2335",
          "account_type": "Payable",
          "is_group": 1
        },
        "Instalamentos por pagar": {
          "account_number": "2340",
          "account_type": "Payable"
        },
        "Acreedores oficiales": {
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          "account_type": "Payable"
        },
        "Regal\u00edas por pagar": {
          "account_number": "2350",
          "account_type": "Payable"
        },
        "Deudas con accionistas o socios": {
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          "account_type": "Payable",
          "is_group": 1
        },
        "Deudas con directores": {
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          "account_type": "Payable"
        },
        "Dividendos o participaciones por pagar": {
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          "account_type": "Payable",
          "is_group": 1
        },
        "Retenci\u00f3n en la fuente": {
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          "account_type": "Payable",
          "is_group": 1
        },
        "Impuesto a las ventas retenido": {
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          "account_type": "Payable"
        },
        "Impuesto de industria y comercio retenido": {
          "account_number": "2368",
          "account_type": "Payable"
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        "Retenciones y aportes de n\u00f3mina": {
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          "account_type": "Payable",
          "is_group": 1
        },
        "Cuotas por devolver": {
          "account_number": "2375",
          "account_type": "Payable"
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        "Acreedores varios": {
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          "account_type": "Payable",
          "is_group": 1
        }
      },
      "Impuestos, grav\u00e1menes y tasas": {
        "account_number": "24",
        "account_type": "Tax",
        "De renta y complementarios": {
          "account_number": "2404",
          "account_type": "Tax",
          "is_group": 1
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        "Impuesto sobre las ventas por pagar": {
          "account_number": "2408",
          "account_type": "Tax"
        },
        "De industria y comercio": {
          "account_number": "2412",
          "account_type": "Tax",
          "is_group": 1
        },
        "A la propiedad ra\u00edz": {
          "account_number": "2416",
          "account_type": "Tax"
        },
        "Derechos sobre instrumentos p\u00fablicos": {
          "account_number": "2420",
          "account_type": "Tax"
        },
        "De valorizaci\u00f3n": {
          "account_number": "2424",
          "account_type": "Tax",
          "is_group": 1
        },
        "De turismo": {
          "account_number": "2428",
          "account_type": "Tax"
        },
        "Tasa por utilizaci\u00f3n de puertos": {
          "account_number": "2432",
          "account_type": "Tax"
        },
        "De veh\u00edculos": {
          "account_number": "2436",
          "account_type": "Tax",
          "is_group": 1
        },
        "De espect\u00e1culos p\u00fablicos": {
          "account_number": "2440",
          "account_type": "Tax"
        },
        "De hidrocarburos y minas": {
          "account_number": "2444",
          "account_type": "Tax",
          "is_group": 1
        },
        "Regal\u00edas e impuestos a la peque\u00f1a y mediana miner\u00eda": {
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          "account_type": "Tax"
        },
        "A las exportaciones cafeteras": {
          "account_number": "2452",
          "account_type": "Tax"
        },
        "A las importaciones": {
          "account_number": "2456",
          "account_type": "Tax"
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        "Cuotas de fomento": {
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          "account_type": "Tax"
        },
        "De licores, cervezas y cigarrillos": {
          "account_number": "2464",
          "account_type": "Tax",
          "is_group": 1
        },
        "Al sacrificio de ganado": {
          "account_number": "2468",
          "account_type": "Tax"
        },
        "Al azar y juegos": {
          "account_number": "2472",
          "account_type": "Tax"
        },
        "Grav\u00e1menes y regal\u00edas por utilizaci\u00f3n del suelo": {
          "account_number": "2476",
          "account_type": "Tax"
        },
        "Otros": {
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          "account_type": "Tax"
        }
      },
      "Obligaciones laborales": {
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        "Salarios por pagar": {
          "account_number": "2505"
        },
        "Cesant\u00edas consolidadas": {
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          "is_group": 1
        },
        "Intereses sobre cesant\u00edas": {
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        },
        "Prima de servicios": {
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        },
        "Vacaciones consolidadas": {
          "account_number": "2525"
        },
        "Prestaciones extralegales": {
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          "is_group": 1
        },
        "Pensiones por pagar": {
          "account_number": "2532"
        },
        "Cuotas partes pensiones de jubilaci\u00f3n": {
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        },
        "Indemnizaciones laborales": {
          "account_number": "2540"
        }
      },
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      "account_type": "Cost of Goods Sold",
      "root_type": "Expense",
      "Materia prima": {
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        "account_type": "Cost of Goods Sold"
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      "Mano de obra directa": {
        "account_number": "72",
        "account_type": "Cost of Goods Sold"
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      "Costos indirectos": {
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        "account_type": "Cost of Goods Sold"
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      "Contratos de servicios": {
        "account_number": "74",
        "account_type": "Cost of Goods Sold"
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    "Cuentas de orden deudoras": {
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      "root_type": "Asset",
      "Derechos contingentes": {
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        "Bienes y valores en poder de terceros": {
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        "Litigios y/o demandas": {
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        "Promesas de compraventa": {
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      "Deudoras fiscales": {
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        "Bienes recibidos en arrendamiento financiero": {
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        "Cr\u00e9ditos a favor no utilizados": {
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        "Activos castigados": {
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        "Ajustes por inflaci\u00f3n activos": {
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      "Derechos contingentes por contra (CR)": {
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      "Deudoras fiscales por contra (CR)": {
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      "Deudoras de control por contra (CR)": {
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    "Cuentas de orden acreedoras": {
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      "root_type": "Liability",
      "Responsabilidades contingentes": {
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        "Bienes y valores recibidos en custodia": {
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        "Bienes y valores recibidos en garant\u00eda": {
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        "Cuentas en participaci\u00f3n": {
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      "Acreedoras fiscales": {
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      "Acreedoras de control": {
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        "Contratos de arrendamiento financiero": {
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        "Otras cuentas de orden acreedoras de control": {
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        "Ajustes por inflaci\u00f3n patrimonio": {
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      "Responsabilidades contingentes por contra (DB)": {
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      "Acreedoras fiscales por contra (DB)": {
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      "Acreedoras de control por contra (DB)": {
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  }
}