{
    "country_code": "et",
    "name": "Ethiopia - Chart of Accounts",
    "tree": {
        "ASSETS": {
            "Cash and Cash Equivalents": {
                "Cash at bank in foreigh currency": {},
                "Cash on hand and at bank": {},
                "Investments current assets": {},
                "Letter of Credit restricted account": {}
            },
            "Fixed Assets": {
                "Construction in Progress": {
                    "Construction of buildings": {},
                    "Construction of infrastructure": {}
                },
                "Property and Equipment": {
                    "Aircraft, boats, etc": {},
                    "Buildings": {},
                    "Furnishings and fixtures": {},
                    "Infrastructure": {},
                    "Livestock and tansport animals": {},
                    "Plant machinery and equipment": {},
                    "Vehicles and other vehicular transport": {}
                }
            },
            "Goods in Transit": {},
            "Investments": {},
            "Long Term Loans": {},
            "Production Stock": {
                "Finished Goods": {},
                "Work in Progress": {}
            },
            "Receivables": {
                "Accounts Receivable": {
                    "Advance to staff": {},
                    "Cash Registers": {},
                    "Cash shortage": {},
                    "Suspense": {},
                    "Trade Debtors": {},
                    "VAT Receivable on Purchases": {},
                    "VAT Withholding Receivable on Sales": {},
                    "Withholding Receivable on Sales": {}
                },
                "Other Debtors": {},
                "Prepayments": {
                    "Advance to consultant": {},
                    "Advance to contractors": {},
                    "Advance to supplier": {}
                }
            },
            "Stock": {},
            "root_type": "Asset"
        },
        "COST OF GOODS SOLD": {
            "Cost of Goods and Services": {},
            "Inventory Adjustments": {},
            "Other": {},
            "Purchase Returns and Allowances": {},
            "root_type": "Expense"
        },
        "EXPENSES": {
            "FIXED ASSETS AND CONSTRUCTION": {
                "Construction": {
                    "Construction of buildings": {},
                    "Construction of infrastructure": {},
                    "Pre-construction activities": {}
                },
                "Fixed Assets": {
                    "Depreciation of buildings, furnishings and fixtures": {},
                    "Depreciation of livestock and transport animals": {},
                    "Depreciation of plant, machinery and equipment": {},
                    "Depreciation of vehicles and other vehicular transport": {}
                }
            },
            "GOODS AND SERVICES": {
                "Contracted Services": {
                    "Advertising": {},
                    "Contracted professional services": {},
                    "Electricity charges": {},
                    "Fees and charges": {},
                    "Freight": {},
                    "Insurance": {},
                    "Rent": {},
                    "Telecommunication charges": {},
                    "Water and other utilities": {}
                },
                "Goods and Supplies": {
                    "Agriculture, forestry and marine inputs": {},
                    "Educational supplies": {},
                    "Food": {},
                    "Fuel and lubricants": {},
                    "Medical supplies": {},
                    "Miscellaneous equipment": {},
                    "Office supplies": {},
                    "Other material and supplies": {},
                    "Printing": {},
                    "Research and development supplies": {},
                    "Uniforms, clothing, bedding": {},
                    "Veterinary supplies and drugs": {}
                },
                "Maintenance and Repair Services": {
                    "Maintenance and repair of buildings, furnishings and fixtures": {},
                    "Maintenance and repair of infrastructure": {},
                    "Maintenance and repair of plant, machinery, and equipment": {},
                    "Maintenance and repair of vehicles and other transport": {}
                },
                "Training Services": {
                    "External training": {},
                    "Local training": {}
                },
                "Travelling and Official Entertainment Services": {
                    "Official entertainment": {},
                    "Per diem": {},
                    "Transport fees": {}
                }
            },
            "OTHER PAYMENTS": {
                "Debt Payments": {
                    "Payments of interest and bank charges on foreign debt": {},
                    "Payments of interest and bank charges on local debt": {},
                    "Payments on the principal of foreign debt": {},
                    "Payments on the principal of local debt": {}
                }
            },
            "PERSONNEL SERVICES": {
                "Allowances/benefits": {
                    "Allowances to contract staff": {},
                    "Allowances to external contract staff": {},
                    "Allowances to permanent staff": {}
                },
                "Compensation": {
                    "Miscellaneous payments to staff": {},
                    "Salaries to permanent staff": {},
                    "Wages to casual staff": {},
                    "Wages to contract staff": {},
                    "Wages to external contract staff": {}
                },
                "Pension Contributions": {
                    "Contribution to permanent staff pensions": {}
                }
            },
            "root_type": "Expense"
        },
        "LIABILITIES": {
            "Long-Term Debt": {
                "Foreign Loans": {
                    "Commercial Loan": {}
                },
                "Local Loans": {
                    "Commercial Loan": {}
                }
            },
            "Payables": {
                "Accounts Payable": {
                    "Federal Income Tax": {},
                    "Grace period payables": {},
                    "Pension contribution payable": {},
                    "Salary payable": {},
                    "Trade Creditors": {},
                    "VAT Payable": {},
                    "Witholding Payable": {}
                },
                "Deposits": {
                    "Other deposits": {}
                },
                "Retentions": {
                    "Retention on contract": {}
                }
            },
            "root_type": "Liability"
        },
        "NET ASSETS/EQUITY": {
            "Profit and loss account": {},
            "Reserves": {},
            "Share capital / equity": {},
            "root_type": "Equity"
        },
        "REVENUE": {
            "Sales of Goods and Services": {},
            "root_type": "Income"
        }
    }
}
