{
  "country_code": "co",
  "name": "Colombia PUC",
  "tree": {
    "Activo": {
      "account_number": "1",
      "root_type": "Asset",
      "Disponible": {
        "account_number": "11",
        "Caja": {
          "account_number": "1105",
          "account_type": "Cash",
          "Caja general": {
            "account_number": "110505",
            "account_type": "Cash"
          },
          "Cajas menores": {
            "account_number": "110510",
            "account_type": "Cash"
          },
          "Moneda extranjera": {
            "account_number": "110515",
            "account_type": "Cash"
          }
        },
        "Bancos": {
          "account_number": "1110",
          "account_type": "Bank",
          "Moneda nacional": {
            "account_number": "111005",
            "account_type": "Bank"
          },
          "Moneda extranjera": {
            "account_number": "111010",
            "account_type": "Bank"
          }
        },
        "Remesas en tr\u00e1nsito": {
          "account_number": "1115",
          "Moneda nacional": {
            "account_number": "111505"
          },
          "Moneda extranjera": {
            "account_number": "111510"
          }
        },
        "Cuentas de ahorro": {
          "account_number": "1120",
          "Bancos": {
            "account_number": "112005"
          },
          "Corporaciones de ahorro y vivienda": {
            "account_number": "112010"
          },
          "Organismos cooperativos financieros": {
            "account_number": "112015"
          }
        },
        "Fondos": {
          "account_number": "1125",
          "Rotatorios moneda nacional": {
            "account_number": "112505"
          },
          "Rotatorios moneda extranjera": {
            "account_number": "112510"
          },
          "Especiales moneda nacional": {
            "account_number": "112515"
          },
          "Especiales moneda extranjera": {
            "account_number": "112520"
          },
          "De amortizaci\u00f3n moneda nacional": {
            "account_number": "112525"
          },
          "De amortizaci\u00f3n moneda extranjera": {
            "account_number": "112530"
          }
        }
      },
      "Inversiones": {
        "account_number": "12",
        "Acciones": {
          "account_number": "1205",
          "Agricultura, ganader\u00eda, caza y silvicultura": {
            "account_number": "120505"
          },
          "Pesca": {
            "account_number": "120510"
          },
          "Explotaci\u00f3n de minas y canteras": {
            "account_number": "120515"
          },
          "Industria manufacturera": {
            "account_number": "120520"
          },
          "Suministro de electricidad, gas y agua": {
            "account_number": "120525"
          },
          "Construcci\u00f3n": {
            "account_number": "120530"
          },
          "Comercio al por mayor y al por menor": {
            "account_number": "120535"
          },
          "Hoteles y restaurantes": {
            "account_number": "120540"
          },
          "Transporte, almacenamiento y comunicaciones": {
            "account_number": "120545"
          },
          "Actividad financiera": {
            "account_number": "120550"
          },
          "Actividades inmobiliarias, empresariales y de alquiler": {
            "account_number": "120555"
          },
          "Ense\u00f1anza": {
            "account_number": "120560"
          },
          "Servicios sociales y de salud": {
            "account_number": "120565"
          },
          "Otras actividades de servicios comunitarios, sociales y personales": {
            "account_number": "120570"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "120599"
          }
        },
        "Cuotas o partes de inter\u00e9s social": {
          "account_number": "1210",
          "Agricultura, ganader\u00eda, caza y silvicultura": {
            "account_number": "121005"
          },
          "Pesca": {
            "account_number": "121010"
          },
          "Explotaci\u00f3n de minas y canteras": {
            "account_number": "121015"
          },
          "Industria manufacturera": {
            "account_number": "121020"
          },
          "Suministro de electricidad, gas y agua": {
            "account_number": "121025"
          },
          "Construcci\u00f3n": {
            "account_number": "121030"
          },
          "Comercio al por mayor y al por menor": {
            "account_number": "121035"
          },
          "Hoteles y restaurantes": {
            "account_number": "121040"
          },
          "Transporte, almacenamiento y comunicaciones": {
            "account_number": "121045"
          },
          "Actividad financiera": {
            "account_number": "121050"
          },
          "Actividades inmobiliarias, empresariales y de alquiler": {
            "account_number": "121055"
          },
          "Ense\u00f1anza": {
            "account_number": "121060"
          },
          "Servicios sociales y de salud": {
            "account_number": "121065"
          },
          "Otras actividades de servicios comunitarios, sociales y personales": {
            "account_number": "121070"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "121099"
          }
        },
        "Bonos": {
          "account_number": "1215",
          "Bonos p\u00fablicos moneda nacional": {
            "account_number": "121505"
          },
          "Bonos p\u00fablicos moneda extranjera": {
            "account_number": "121510"
          },
          "Bonos ordinarios": {
            "account_number": "121515"
          },
          "Bonos convertibles en acciones": {
            "account_number": "121520"
          },
          "Otros": {
            "account_number": "121595"
          }
        },
        "C\u00e9dulas": {
          "account_number": "1220",
          "C\u00e9dulas de capitalizaci\u00f3n": {
            "account_number": "122005"
          },
          "C\u00e9dulas hipotecarias": {
            "account_number": "122010"
          },
          "C\u00e9dulas de inversi\u00f3n": {
            "account_number": "122015"
          },
          "Otras": {
            "account_number": "122095"
          }
        },
        "Certificados": {
          "account_number": "1225",
          "Certificados de dep\u00f3sito a t\u00e9rmino (CDT)": {
            "account_number": "122505"
          },
          "Certificados de dep\u00f3sito de ahorro": {
            "account_number": "122510"
          },
          "Certificados de ahorro de valor constante (CAVC)": {
            "account_number": "122515"
          },
          "Certificados de cambio": {
            "account_number": "122520"
          },
          "Certificados cafeteros valorizables": {
            "account_number": "122525"
          },
          "Certificados el\u00e9ctricos valorizables (CEV)": {
            "account_number": "122530"
          },
          "Certificados de reembolso tributario (CERT)": {
            "account_number": "122535"
          },
          "Certificados de desarrollo tur\u00edstico": {
            "account_number": "122540"
          },
          "Certificados de inversi\u00f3n forestal (CIF)": {
            "account_number": "122545"
          },
          "Otros": {
            "account_number": "122595"
          }
        },
        "Papeles comerciales": {
          "account_number": "1230",
          "Empresas comerciales": {
            "account_number": "123005"
          },
          "Empresas industriales": {
            "account_number": "123010"
          },
          "Empresas de servicios": {
            "account_number": "123015"
          }
        },
        "T\u00edtulos": {
          "account_number": "1235",
          "T\u00edtulos de desarrollo agropecuario": {
            "account_number": "123505"
          },
          "T\u00edtulos canjeables por certificados de cambio": {
            "account_number": "123510"
          },
          "T\u00edtulos de tesorer\u00eda (TES)": {
            "account_number": "123515"
          },
          "T\u00edtulos de participaci\u00f3n": {
            "account_number": "123520"
          },
          "T\u00edtulos de cr\u00e9dito de fomento": {
            "account_number": "123525"
          },
          "T\u00edtulos financieros agroindustriales (TFA)": {
            "account_number": "123530"
          },
          "T\u00edtulos de ahorro cafetero (TAC)": {
            "account_number": "123535"
          },
          "T\u00edtulos de ahorro nacional (TAN)": {
            "account_number": "123540"
          },
          "T\u00edtulos energ\u00e9ticos de rentabilidad creciente (TER)": {
            "account_number": "123545"
          },
          "T\u00edtulos de ahorro educativo (TAE)": {
            "account_number": "123550"
          },
          "T\u00edtulos financieros industriales y comerciales": {
            "account_number": "123555"
          },
          "Tesoros": {
            "account_number": "123560"
          },
          "T\u00edtulos de devoluci\u00f3n de impuestos nacionales (TIDIS)": {
            "account_number": "123565"
          },
          "T\u00edtulos inmobiliarios": {
            "account_number": "123570"
          },
          "Otros": {
            "account_number": "123595"
          }
        },
        "Aceptaciones bancarias o financieras": {
          "account_number": "1240",
          "Bancos comerciales": {
            "account_number": "124005"
          },
          "Compa\u00f1\u00edas de financiamiento comercial": {
            "account_number": "124010"
          },
          "Corporaciones financieras": {
            "account_number": "124015"
          },
          "Otras": {
            "account_number": "124095"
          }
        },
        "Derechos fiduciarios": {
          "account_number": "1245",
          "Fideicomisos de inversi\u00f3n moneda nacional": {
            "account_number": "124505"
          },
          "Fideicomisos de inversi\u00f3n moneda extranjera": {
            "account_number": "124510"
          }
        },
        "Derechos de recompra de inversiones negociadas (repos)": {
          "account_number": "1250",
          "Acciones": {
            "account_number": "125005"
          },
          "Cuotas o partes de inter\u00e9s social": {
            "account_number": "125010"
          },
          "Bonos": {
            "account_number": "125015"
          },
          "C\u00e9dulas": {
            "account_number": "125020"
          },
          "Certificados": {
            "account_number": "125025"
          },
          "Papeles comerciales": {
            "account_number": "125030"
          },
          "T\u00edtulos": {
            "account_number": "125035"
          },
          "Aceptaciones bancarias o financieras": {
            "account_number": "125040"
          },
          "Otros": {
            "account_number": "125095"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "125099"
          }
        },
        "Obligatorias": {
          "account_number": "1255",
          "Bonos de financiamiento especial": {
            "account_number": "125505"
          },
          "Bonos de financiamiento presupuestal": {
            "account_number": "125510"
          },
          "Bonos para desarrollo social y seguridad interna (BDSI)": {
            "account_number": "125515"
          },
          "Otras": {
            "account_number": "125595"
          }
        },
        "Cuentas en participaci\u00f3n": {
          "account_number": "1260",
          "Ajustes por inflaci\u00f3n": {
            "account_number": "126099"
          }
        },
        "Otras inversiones": {
          "account_number": "1295",
          "Aportes en cooperativas": {
            "account_number": "129505"
          },
          "Derechos en clubes sociales": {
            "account_number": "129510"
          },
          "Acciones o derechos en clubes deportivos": {
            "account_number": "129515"
          },
          "Bonos en colegios": {
            "account_number": "129520"
          },
          "Diversas": {
            "account_number": "129595"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "129599"
          }
        },
        "Provisiones": {
          "account_number": "1299",
          "Acciones": {
            "account_number": "129905"
          },
          "Cuotas o partes de inter\u00e9s social": {
            "account_number": "129910"
          },
          "Bonos": {
            "account_number": "129915"
          },
          "C\u00e9dulas": {
            "account_number": "129920"
          },
          "Certificados": {
            "account_number": "129925"
          },
          "Papeles comerciales": {
            "account_number": "129930"
          },
          "T\u00edtulos": {
            "account_number": "129935"
          },
          "Aceptaciones bancarias o financieras": {
            "account_number": "129940"
          },
          "Derechos fiduciarios": {
            "account_number": "129945"
          },
          "Derechos de recompra de inversiones negociadas": {
            "account_number": "129950"
          },
          "Obligatorias": {
            "account_number": "129955"
          },
          "Cuentas en participaci\u00f3n": {
            "account_number": "129960"
          },
          "Otras inversiones": {
            "account_number": "129995"
          }
        }
      },
      "Deudores": {
        "account_number": "13",
        "account_type": "Receivable",
        "Clientes": {
          "account_number": "1305",
          "account_type": "Receivable",
          "Nacionales": {
            "account_number": "130505",
            "account_type": "Receivable"
          },
          "Del exterior": {
            "account_number": "130510",
            "account_type": "Receivable"
          },
          "Deudores del sistema": {
            "account_number": "130515",
            "account_type": "Receivable"
          }
        },
        "Cuentas corrientes comerciales": {
          "account_number": "1310",
          "account_type": "Receivable",
          "Casa matriz": {
            "account_number": "131005",
            "account_type": "Receivable"
          },
          "Compa\u00f1\u00edas vinculadas": {
            "account_number": "131010",
            "account_type": "Receivable"
          },
          "Accionistas o socios": {
            "account_number": "131015",
            "account_type": "Receivable"
          },
          "Particulares": {
            "account_number": "131020",
            "account_type": "Receivable"
          },
          "Otras": {
            "account_number": "131095",
            "account_type": "Receivable"
          }
        },
        "Cuentas por cobrar a casa matriz": {
          "account_number": "1315",
          "account_type": "Receivable",
          "Ventas": {
            "account_number": "131505",
            "account_type": "Receivable"
          },
          "Pagos a nombre de casa matriz": {
            "account_number": "131510",
            "account_type": "Receivable"
          },
          "Valores recibidos por casa matriz": {
            "account_number": "131515",
            "account_type": "Receivable"
          },
          "Pr\u00e9stamos": {
            "account_number": "131520",
            "account_type": "Receivable"
          }
        },
        "Cuentas por cobrar a vinculados econ\u00f3micos": {
          "account_number": "1320",
          "account_type": "Receivable",
          "Filiales": {
            "account_number": "132005",
            "account_type": "Receivable"
          },
          "Subsidiarias": {
            "account_number": "132010",
            "account_type": "Receivable"
          },
          "Sucursales": {
            "account_number": "132015",
            "account_type": "Receivable"
          }
        },
        "Cuentas por cobrar a directores": {
          "account_number": "1323",
          "account_type": "Receivable"
        },
        "Cuentas por cobrar a socios y accionistas": {
          "account_number": "1325",
          "account_type": "Receivable",
          "A socios": {
            "account_number": "132505",
            "account_type": "Receivable"
          },
          "A accionistas": {
            "account_number": "132510",
            "account_type": "Receivable"
          }
        },
        "Aportes por cobrar": {
          "account_number": "1328",
          "account_type": "Receivable"
        },
        "Anticipos y avances": {
          "account_number": "1330",
          "account_type": "Receivable",
          "A proveedores": {
            "account_number": "133005",
            "account_type": "Receivable"
          },
          "A contratistas": {
            "account_number": "133010",
            "account_type": "Receivable"
          },
          "A trabajadores": {
            "account_number": "133015",
            "account_type": "Receivable"
          },
          "A agentes": {
            "account_number": "133020",
            "account_type": "Receivable"
          },
          "A concesionarios": {
            "account_number": "133025",
            "account_type": "Receivable"
          },
          "De adjudicaciones": {
            "account_number": "133030",
            "account_type": "Receivable"
          },
          "Otros": {
            "account_number": "133095",
            "account_type": "Receivable"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "133099",
            "account_type": "Receivable"
          }
        },
        "Cuentas de operaci\u00f3n conjunta": {
          "account_number": "1332",
          "account_type": "Receivable"
        },
        "Dep\u00f3sitos": {
          "account_number": "1335",
          "account_type": "Receivable",
          "Para importaciones": {
            "account_number": "133505",
            "account_type": "Receivable"
          },
          "Para servicios": {
            "account_number": "133510",
            "account_type": "Receivable"
          },
          "Para contratos": {
            "account_number": "133515",
            "account_type": "Receivable"
          },
          "Para responsabilidades": {
            "account_number": "133520",
            "account_type": "Receivable"
          },
          "Para juicios ejecutivos": {
            "account_number": "133525",
            "account_type": "Receivable"
          },
          "Para adquisici\u00f3n de acciones, cuotas o derechos sociales": {
            "account_number": "133530",
            "account_type": "Receivable"
          },
          "En garant\u00eda": {
            "account_number": "133535",
            "account_type": "Receivable"
          },
          "Otros": {
            "account_number": "133595",
            "account_type": "Receivable"
          }
        },
        "Promesas de compra venta": {
          "account_number": "1340",
          "account_type": "Receivable",
          "De bienes ra\u00edces": {
            "account_number": "134005",
            "account_type": "Receivable"
          },
          "De maquinaria y equipo": {
            "account_number": "134010",
            "account_type": "Receivable"
          },
          "De flota y equipo de transporte": {
            "account_number": "134015",
            "account_type": "Receivable"
          },
          "De flota y equipo a\u00e9reo": {
            "account_number": "134020",
            "account_type": "Receivable"
          },
          "De flota y equipo f\u00e9rreo": {
            "account_number": "134025",
            "account_type": "Receivable"
          },
          "De flota y equipo  fluvial y/o mar\u00edtimo": {
            "account_number": "134030",
            "account_type": "Receivable"
          },
          "De semovientes": {
            "account_number": "134035",
            "account_type": "Receivable"
          },
          "De otros bienes": {
            "account_number": "134095",
            "account_type": "Receivable"
          }
        },
        "Ingresos por cobrar": {
          "account_number": "1345",
          "account_type": "Receivable",
          "Dividendos y/o participaciones": {
            "account_number": "134505",
            "account_type": "Receivable"
          },
          "Intereses": {
            "account_number": "134510",
            "account_type": "Receivable"
          },
          "Comisiones": {
            "account_number": "134515",
            "account_type": "Receivable"
          },
          "Honorarios": {
            "account_number": "134520",
            "account_type": "Receivable"
          },
          "Servicios": {
            "account_number": "134525",
            "account_type": "Receivable"
          },
          "Arrendamientos": {
            "account_number": "134530",
            "account_type": "Receivable"
          },
          "CERT por cobrar": {
            "account_number": "134535",
            "account_type": "Receivable"
          },
          "Otros": {
            "account_number": "134595",
            "account_type": "Receivable"
          }
        },
        "Retenci\u00f3n sobre contratos": {
          "account_number": "1350",
          "account_type": "Receivable",
          "De construcci\u00f3n": {
            "account_number": "135005",
            "account_type": "Receivable"
          },
          "De prestaci\u00f3n de servicios": {
            "account_number": "135010",
            "account_type": "Receivable"
          },
          "Otros": {
            "account_number": "135095",
            "account_type": "Receivable"
          }
        },
        "Anticipo de impuestos y contribuciones o saldos a favor": {
          "account_number": "1355",
          "account_type": "Receivable",
          "Anticipo de impuestos de renta y complementarios": {
            "account_number": "135505",
            "account_type": "Receivable"
          },
          "Anticipo de impuestos de industria y comercio": {
            "account_number": "135510",
            "account_type": "Receivable"
          },
          "Retenci\u00f3n en la fuente": {
            "account_number": "135515",
            "account_type": "Receivable"
          },
          "Impuesto a las ventas retenido": {
            "account_number": "135517",
            "account_type": "Receivable"
          },
          "Impuesto de industria y comercio retenido": {
            "account_number": "135518",
            "account_type": "Receivable"
          },
          "Sobrantes en liquidaci\u00f3n privada de impuestos": {
            "account_number": "135520",
            "account_type": "Receivable"
          },
          "Contribuciones": {
            "account_number": "135525",
            "account_type": "Receivable"
          },
          "Impuestos descontables": {
            "account_number": "135530",
            "account_type": "Receivable"
          },
          "Otros": {
            "account_number": "135595",
            "account_type": "Receivable"
          }
        },
        "Reclamaciones": {
          "account_number": "1360",
          "account_type": "Receivable",
          "A compa\u00f1\u00edas aseguradoras": {
            "account_number": "136005",
            "account_type": "Receivable"
          },
          "A transportadores": {
            "account_number": "136010",
            "account_type": "Receivable"
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          "Por tiquetes a\u00e9reos": {
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          "Elaboraci\u00f3n de aceites y grasas": {
            "account_number": "612004",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n  de productos l\u00e1cteos": {
            "account_number": "612005",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de moliner\u00eda": {
            "account_number": "612006",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de almidones y derivados": {
            "account_number": "612007",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de alimentos para animales": {
            "account_number": "612008",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos para panader\u00eda": {
            "account_number": "612009",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de az\u00facar y melazas": {
            "account_number": "612010",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de cacao, chocolate y confiter\u00eda": {
            "account_number": "612011",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n  de pastas y productos farin\u00e1ceos": {
            "account_number": "612012",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de caf\u00e9": {
            "account_number": "612013",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros productos alimenticios": {
            "account_number": "612014",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de bebidas alcoh\u00f3licas y alcohol et\u00edlico": {
            "account_number": "612015",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de vinos": {
            "account_number": "612016",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de bebidas malteadas y de malta": {
            "account_number": "612017",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de bebidas no alcoh\u00f3licas": {
            "account_number": "612018",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de tabaco": {
            "account_number": "612019",
            "account_type": "Cost of Goods Sold"
          },
          "Preparaci\u00f3n e hilatura de fibras textiles y tejedur\u00eda": {
            "account_number": "612020",
            "account_type": "Cost of Goods Sold"
          },
          "Acabado de productos textiles": {
            "account_number": "612021",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de art\u00edculos de materiales textiles": {
            "account_number": "612022",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de tapices y alfombras": {
            "account_number": "612023",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de cuerdas, cordeles, bramantes y redes": {
            "account_number": "612024",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros productos textiles": {
            "account_number": "612025",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de tejidos": {
            "account_number": "612026",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de prendas de vestir": {
            "account_number": "612027",
            "account_type": "Cost of Goods Sold"
          },
          "Preparaci\u00f3n, adobo y te\u00f1ido de pieles": {
            "account_number": "612028",
            "account_type": "Cost of Goods Sold"
          },
          "Curtido, adobo o preparaci\u00f3n de cuero": {
            "account_number": "612029",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de maletas, bolsos y similares": {
            "account_number": "612030",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de calzado": {
            "account_number": "612031",
            "account_type": "Cost of Goods Sold"
          },
          "Producci\u00f3n de madera, art\u00edculos de madera y corcho": {
            "account_number": "612032",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de pasta y productos de madera, papel y cart\u00f3n": {
            "account_number": "612033",
            "account_type": "Cost of Goods Sold"
          },
          "Ediciones y publicaciones": {
            "account_number": "612034",
            "account_type": "Cost of Goods Sold"
          },
          "Impresi\u00f3n": {
            "account_number": "612035",
            "account_type": "Cost of Goods Sold"
          },
          "Servicios relacionados con la edici\u00f3n y la impresi\u00f3n": {
            "account_number": "612036",
            "account_type": "Cost of Goods Sold"
          },
          "Reproducci\u00f3n de grabaciones": {
            "account_number": "612037",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de horno de coque": {
            "account_number": "612038",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de la refinaci\u00f3n de petr\u00f3leo": {
            "account_number": "612039",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de sustancias qu\u00edmicas b\u00e1sicas": {
            "account_number": "612040",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de abonos y compuestos de nitr\u00f3geno": {
            "account_number": "612041",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de pl\u00e1stico y caucho sint\u00e9tico": {
            "account_number": "612042",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos qu\u00edmicos de uso agropecuario": {
            "account_number": "612043",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de pinturas, tintas y masillas": {
            "account_number": "612044",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos farmac\u00e9uticos y bot\u00e1nicos": {
            "account_number": "612045",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de jabones, detergentes y preparados de tocador": {
            "account_number": "612046",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros productos qu\u00edmicos": {
            "account_number": "612047",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de fibras": {
            "account_number": "612048",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros productos de caucho": {
            "account_number": "612049",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de pl\u00e1stico": {
            "account_number": "612050",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de vidrio y productos de vidrio": {
            "account_number": "612051",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de productos de cer\u00e1mica, loza, piedra, arcilla y porcelana": {
            "account_number": "612052",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de cemento, cal y yeso": {
            "account_number": "612053",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de art\u00edculos de hormig\u00f3n, cemento y yeso": {
            "account_number": "612054",
            "account_type": "Cost of Goods Sold"
          },
          "Corte, tallado y acabado de la piedra": {
            "account_number": "612055",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros productos minerales no met\u00e1licos": {
            "account_number": "612056",
            "account_type": "Cost of Goods Sold"
          },
          "Industrias b\u00e1sicas y fundici\u00f3n de hierro y acero": {
            "account_number": "612057",
            "account_type": "Cost of Goods Sold"
          },
          "Productos primarios de metales preciosos y de metales no ferrosos": {
            "account_number": "612058",
            "account_type": "Cost of Goods Sold"
          },
          "Fundici\u00f3n de metales no ferrosos": {
            "account_number": "612059",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de productos met\u00e1licos para uso estructural": {
            "account_number": "612060",
            "account_type": "Cost of Goods Sold"
          },
          "Forja, prensado, estampado, laminado de metal y pulvimetalurgia": {
            "account_number": "612061",
            "account_type": "Cost of Goods Sold"
          },
          "Revestimiento de metales y obras de ingenier\u00eda mec\u00e1nica": {
            "account_number": "612062",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de art\u00edculos de ferreter\u00eda": {
            "account_number": "612063",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros productos de metal": {
            "account_number": "612064",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de maquinaria y equipo": {
            "account_number": "612065",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de equipos de elevaci\u00f3n y manipulaci\u00f3n": {
            "account_number": "612066",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de aparatos de uso dom\u00e9stico": {
            "account_number": "612067",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de equipo de oficina": {
            "account_number": "612068",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de pilas y bater\u00edas primarias": {
            "account_number": "612069",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de equipo de iluminaci\u00f3n": {
            "account_number": "612070",
            "account_type": "Cost of Goods Sold"
          },
          "Elaboraci\u00f3n de otros tipos de equipo el\u00e9ctrico": {
            "account_number": "612071",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de equipos de radio, televisi\u00f3n y comunicaciones": {
            "account_number": "612072",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de aparatos e instrumentos m\u00e9dicos": {
            "account_number": "612073",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de instrumentos de medici\u00f3n y control": {
            "account_number": "612074",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de instrumentos de \u00f3ptica y equipo fotogr\u00e1fico": {
            "account_number": "612075",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de relojes": {
            "account_number": "612076",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de veh\u00edculos automotores": {
            "account_number": "612077",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de carrocer\u00edas para automotores": {
            "account_number": "612078",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de partes, piezas y accesorios para automotores": {
            "account_number": "612079",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n y reparaci\u00f3n de buques y otras embarcaciones": {
            "account_number": "612080",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de locomotoras y material rodante para ferrocarriles": {
            "account_number": "612081",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de aeronaves": {
            "account_number": "612082",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de motocicletas": {
            "account_number": "612083",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de bicicletas y sillas de ruedas": {
            "account_number": "612084",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de otros tipos de transporte": {
            "account_number": "612085",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de muebles": {
            "account_number": "612086",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de joyas y art\u00edculos conexos": {
            "account_number": "612087",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de instrumentos de m\u00fasica": {
            "account_number": "612088",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de art\u00edculos y equipo para deporte": {
            "account_number": "612089",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de juegos y juguetes": {
            "account_number": "612090",
            "account_type": "Cost of Goods Sold"
          },
          "Reciclamiento de desperdicios": {
            "account_number": "612091",
            "account_type": "Cost of Goods Sold"
          },
          "Productos de otras industrias manufactureras": {
            "account_number": "612095",
            "account_type": "Cost of Goods Sold"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "612099",
            "account_type": "Cost of Goods Sold"
          }
        },
        "Suministro de electricidad, gas y agua": {
          "account_number": "6125",
          "account_type": "Cost of Goods Sold",
          "Generaci\u00f3n, captaci\u00f3n y distribuci\u00f3n de energ\u00eda el\u00e9ctrica": {
            "account_number": "612505",
            "account_type": "Cost of Goods Sold"
          },
          "Fabricaci\u00f3n de gas y distribuci\u00f3n de combustibles gaseosos": {
            "account_number": "612510",
            "account_type": "Cost of Goods Sold"
          },
          "Captaci\u00f3n, depuraci\u00f3n y distribuci\u00f3n de agua": {
            "account_number": "612515",
            "account_type": "Cost of Goods Sold"
          },
          "Actividades conexas": {
            "account_number": "612595",
            "account_type": "Cost of Goods Sold"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "612599",
            "account_type": "Cost of Goods Sold"
          }
        },
        "Construcci\u00f3n": {
          "account_number": "6130",
          "account_type": "Cost of Goods Sold",
          "Preparaci\u00f3n de terrenos": {
            "account_number": "613005",
            "account_type": "Cost of Goods Sold"
          },
          "Construcci\u00f3n de edificios y obras de ingenier\u00eda civil": {
            "account_number": "613010",
            "account_type": "Cost of Goods Sold"
          },
          "Acondicionamiento de edificios": {
            "account_number": "613015",
            "account_type": "Cost of Goods Sold"
          },
          "Terminaci\u00f3n de edificaciones": {
            "account_number": "613020",
            "account_type": "Cost of Goods Sold"
          },
          "Alquiler de equipo con operario": {
            "account_number": "613025",
            "account_type": "Cost of Goods Sold"
          },
          "Actividades conexas": {
            "account_number": "613095",
            "account_type": "Cost of Goods Sold"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "613099",
            "account_type": "Cost of Goods Sold"
          }
        },
        "Comercio al por mayor y al por menor": {
          "account_number": "6135",
          "account_type": "Cost of Goods Sold",
          "Venta de veh\u00edculos automotores": {
            "account_number": "613502",
            "account_type": "Cost of Goods Sold"
          },
          "Mantenimiento, reparaci\u00f3n y lavado de veh\u00edculos automotores": {
            "account_number": "613504",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de partes, piezas y accesorios de veh\u00edculos automotores": {
            "account_number": "613506",
            "account_type": "Cost of Goods Sold"
          },
          "Venta  de combustibles s\u00f3lidos, l\u00edquidos, gaseosos": {
            "account_number": "613508",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de lubricantes, aditivos, llantas y lujos para automotores": {
            "account_number": "613510",
            "account_type": "Cost of Goods Sold"
          },
          "Venta a cambio de retribuci\u00f3n o por contrata": {
            "account_number": "613512",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de insumos, materias primas agropecuarias y flores": {
            "account_number": "613514",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de otros insumos y materias primas no agropecuarias": {
            "account_number": "613516",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de animales vivos y cueros": {
            "account_number": "613518",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de productos en almacenes no especializados": {
            "account_number": "613520",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de productos agropecuarios": {
            "account_number": "613522",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de productos textiles, de vestir, de cuero y calzado": {
            "account_number": "613524",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de papel y cart\u00f3n": {
            "account_number": "613526",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de libros, revistas, elementos de papeler\u00eda, \u00fatiles y textos escolares": {
            "account_number": "613528",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de juegos, juguetes y art\u00edculos deportivos": {
            "account_number": "613530",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de instrumentos quir\u00fargicos y ortop\u00e9dicos": {
            "account_number": "613532",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de art\u00edculos en relojer\u00edas y joyer\u00edas": {
            "account_number": "613534",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de electrodom\u00e9sticos y muebles": {
            "account_number": "613536",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de productos de aseo, farmac\u00e9uticos,  medicinales y art\u00edculos de tocador": {
            "account_number": "613538",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de cubiertos, vajillas, cristaler\u00eda, porcelanas, cer\u00e1micas y otros art\u00edculos de uso dom\u00e9stico": {
            "account_number": "613540",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de materiales de construcci\u00f3n, fontaner\u00eda y calefacci\u00f3n": {
            "account_number": "613542",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de pinturas y lacas": {
            "account_number": "613544",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de productos de vidrios y marqueter\u00eda": {
            "account_number": "613546",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de herramientas y art\u00edculos de ferreter\u00eda": {
            "account_number": "613548",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de qu\u00edmicos": {
            "account_number": "613550",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de productos intermedios, desperdicios y desechos": {
            "account_number": "613552",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de maquinaria, equipo de oficina y programas de computador": {
            "account_number": "613554",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de art\u00edculos en cacharrer\u00edas y miscel\u00e1neas": {
            "account_number": "613556",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de instrumentos musicales": {
            "account_number": "613558",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de art\u00edculos en casas de empe\u00f1o y prender\u00edas": {
            "account_number": "613560",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de equipo fotogr\u00e1fico": {
            "account_number": "613562",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de equipo \u00f3ptico y de precisi\u00f3n": {
            "account_number": "613564",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de empaques": {
            "account_number": "613566",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de equipo profesional y cient\u00edfico": {
            "account_number": "613568",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de loter\u00edas, rifas, chance, apuestas y similares": {
            "account_number": "613570",
            "account_type": "Cost of Goods Sold"
          },
          "Reparaci\u00f3n de efectos personales y electrodom\u00e9sticos": {
            "account_number": "613572",
            "account_type": "Cost of Goods Sold"
          },
          "Venta de otros productos": {
            "account_number": "613595",
            "account_type": "Cost of Goods Sold"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "613599",
            "account_type": "Cost of Goods Sold"
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          "Campamento y otros tipos de hospedaje": {
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            "account_type": "Cost of Goods Sold"
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          "Servicio de transporte por v\u00eda f\u00e9rrea": {
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          "Servicio de transporte por v\u00eda acu\u00e1tica": {
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            "account_type": "Cost of Goods Sold"
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          "Servicio de transporte por v\u00eda a\u00e9rea": {
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          "Servicio de transporte por tuber\u00edas": {
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            "account_type": "Cost of Goods Sold"
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          "Manipulaci\u00f3n de carga": {
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          "Almacenamiento y dep\u00f3sito": {
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          "Servicios complementarios para el transporte": {
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          "Agencias de viaje": {
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          "Otras agencias de transporte": {
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            "account_type": "Cost of Goods Sold"
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          "Servicio postal y de correo": {
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          "Servicio telef\u00f3nico": {
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            "account_type": "Cost of Goods Sold"
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          "Servicio de tel\u00e9grafo": {
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            "account_type": "Cost of Goods Sold"
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          "Servicio de transmisi\u00f3n de datos": {
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            "account_type": "Cost of Goods Sold"
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          "Servicio de radio y televisi\u00f3n por cable": {
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            "account_type": "Cost of Goods Sold"
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          "Transmisi\u00f3n de sonido e im\u00e1genes por contrato": {
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          "Actividades conexas": {
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        "Actividad financiera": {
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          "De servicio de bolsa": {
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          "Arrendamientos de bienes inmuebles": {
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          "Alquiler equipo de transporte": {
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          "Alquiler maquinaria y equipo": {
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          "Alquiler de efectos personales y enseres dom\u00e9sticos": {
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          "Consultor\u00eda en equipo y programas de inform\u00e1tica": {
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          "Procesamiento de datos": {
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          "Actividades empresariales de consultor\u00eda": {
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          "Publicidad": {
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          "Dotaci\u00f3n de personal": {
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          "Investigaci\u00f3n y seguridad": {
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          "Limpieza de inmuebles": {
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          "Fotograf\u00eda": {
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          "Mantenimiento y reparaci\u00f3n de maquinaria y  equipo": {
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        "Otras actividades de servicios comunitarios, sociales y personales": {
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          "Actividades de asociaci\u00f3n": {
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          "Producci\u00f3n y distribuci\u00f3n de filmes y videocintas": {
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          "Exhibici\u00f3n de filmes y videocintas": {
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          "Actividad de radio y televisi\u00f3n": {
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          "Actividad teatral, musical y art\u00edstica": {
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          "Grabaci\u00f3n y producci\u00f3n de discos": {
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          "Peluquer\u00edas y similares": {
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          "Zonas francas": {
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        "Compra de energ\u00eda": {
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          "Plantaciones agr\u00edcolas y forestales": {
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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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      "root_type": "Liability",
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        "Promesas de compraventa": {
          "account_number": "9125"
        },
        "Contratos de administraci\u00f3n delegada": {
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        "Cuentas en participaci\u00f3n": {
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        "Otras responsabilidades contingentes": {
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      },
      "Acreedoras fiscales": {
        "account_number": "92"
      },
      "Acreedoras de control": {
        "account_number": "93",
        "Contratos de arrendamiento financiero": {
          "account_number": "9305",
          "Bienes muebles": {
            "account_number": "930505"
          },
          "Bienes inmuebles": {
            "account_number": "930510"
          }
        },
        "Otras cuentas de orden acreedoras de control": {
          "account_number": "9395",
          "Documentos por cobrar descontados": {
            "account_number": "939505"
          },
          "Convenios de pago": {
            "account_number": "939510"
          },
          "Contratos de construcciones e instalaciones por ejecutar": {
            "account_number": "939515"
          },
          "Adjudicaciones pendientes de legalizar": {
            "account_number": "939525"
          },
          "Reserva art\u00edculo 3\u00ba Ley 4\u00aa de 1980": {
            "account_number": "939530"
          },
          "Reserva costo reposici\u00f3n semovientes": {
            "account_number": "939535"
          },
          "Diversas": {
            "account_number": "939595"
          },
          "Ajustes por inflaci\u00f3n": {
            "account_number": "939599"
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        },
        "Ajustes por inflaci\u00f3n patrimonio": {
          "account_number": "9399",
          "Capital social": {
            "account_number": "939905"
          },
          "Super\u00e1vit de capital": {
            "account_number": "939910"
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          "Reservas": {
            "account_number": "939915"
          },
          "Dividendos o participaciones decretadas en acciones, cuotas o partes de inter\u00e9s social": {
            "account_number": "939925"
          },
          "Resultados de ejercicios anteriores": {
            "account_number": "939930"
          }
        }
      },
      "Responsabilidades contingentes por contra (DB)": {
        "account_number": "94"
      },
      "Acreedoras fiscales por contra (DB)": {
        "account_number": "95"
      },
      "Acreedoras de control por contra (DB)": {
        "account_number": "96"
      }
    }
  }
}