Merge branch 'hotfix'

minor fix

.github/CONTRIBUTING.md

@@ -0,0 +1,61 @@
+##General Overview
+
+We have three branches where all the work happens: 
+
+* **master** - This is the stable branch based on which we do releases. This branch is for production. 
+* **develop** - This is an unstable branch for development purposes, it has bleeding edge features and fixes, but it's not recommended for production. Bug fixes and new features go here. 
+* **hotfix** - This is a branch dedicated to hotfixes on the master branch. Urgent bug fixes go here. 
+
+
+Once we deem the develop branch to be stable, we merge it into the master and do a major release. The hotfix branch is solely for making urgent bug fixes on the current master branch, which we then merge into master.
+
+We almost never push directly to master.
+
+
+***
+
+
+##Workflow
+
+Contributing to ERPNext is not very different from the usual Pull Request workflow on GitHub.
+
+###Prerequisites : 
+
+* You need to know [Git and Github basics](https://try.github.io/levels/1/challenges/1)
+* You need to have a Fork of the [ERPNext repo](https://github.com/frappe/erpnext) in your personal Github account 
+* You need to add a [remote](#glossary) for your Forked repository. `git remote add origin [your-erpnext-repo-url]`
+
+
+###The Process: 
+
+1. Make sure you're in the right branch. **develop** for adding features /  fixing issues and **hotfix** for urgent bug fixes
+2. Make your changes
+3. Create and checkout a new branch for the changes you've made. `git checkout -b [branch-name]`
+4. Add and commit your changes `git commit -am "[commit-message]"
+5. If you have been working on sometime for a long time, you should [rebase](#glossary) your branch with our develop branch. `git pull upstream develop --rebase` where `upstream` is the remote name of our repo
+6. Now, push your changes to your fork. `git push origin [branch-name]`   
+If you rebased your commits, you will have to [force push](http://vignette2.wikia.nocookie.net/starwars/images/e/ea/Yodapush.png/revision/latest?cb=20130205190454) `git push origin [branch-name] --force`
+7. You should now be able to see your pushed branch on Github, now create a pull request against the branch that you want to merge to.
+8. Wait for us to review it
+
+###Common Problems: 
+
+* During rebase you might face _merge conflicts_. A merge conflict occurs when you have made changes to the same file that someone else has, in the commits you're pulling. You need to resolve these conflicts by picking which code you want to keep, yours or theirs. You can use `git mergetool` for help.
+* Sometimes you don't have a local branch to which you want to make changes to. In that case you first run `git fetch` followed by `git checkout --track -b upstream/[branch-name]`
+ 
+
+###Good practices: 
+
+* You should rebase your branch with the branch you plan to make a Pull Request to as often as you can. 
+* Your commit messages should be precise and explain exactly what the commit does. Same goes for the Pull Request title.
+* When making a PR make sure that all your code is committed properly by checking the diffs.
+* If you're working on different things at the same time, make sure you make separate branches for each.
+* Don't create new DocTypes unless absolutely necessary. If you find that there is a another DocType with a similar functionality, then please try and extend that functionality.
+* DRY. Don't Repeat Yourself. Before writing up a similar function /feature make sure it doesn't exist in the codebase already. 
+* Tabs, not spaces.
+
+
+###Glossary
+
+* remote - A remote is a connection to a Github repo. You should have two remotes, one that points to your repo and one to ours. 
+* rebase - When you rebase a branch, you pull commits from your remote branch and move your commits on top of it. This allows you to update your branch with the latest changes without losing  your changes.

.gitignore

@@ -7,3 +7,4 @@ latest_updates.json
 .wnf-lang-status
 *.egg-info
 dist/
+erpnext/docs/current

.travis.yml

@@ -1,4 +1,5 @@
 language: python
+dist: trusty
 
 python:
   - "2.7"
@@ -11,30 +12,30 @@ before_install:
   - "sh -e /etc/init.d/xvfb start"
 
 install:
-  - sudo apt-get purge -y mysql-common
-  - wget https://raw.githubusercontent.com/frappe/bench/master/install_scripts/setup_frappe.sh
-  - sudo bash setup_frappe.sh --skip-setup-bench --mysql-root-password travis
-  - sudo pip install --upgrade pip
+  - sudo apt-get purge -y mysql-common mysql-server mysql-client
+  # - wget https://raw.githubusercontent.com/frappe/bench/master/install_scripts/setup_frappe.sh
+  # - sudo bash setup_frappe.sh --skip-setup-bench --mysql-root-password travis --bench-branch develop
+  - wget https://raw.githubusercontent.com/frappe/bench/master/playbooks/install.py
+  - sudo python install.py --develop --user travis --without-bench-setup
+  - sudo pip install -e ~/bench
+
+  # - sudo pip install --upgrade pip
   - rm $TRAVIS_BUILD_DIR/.git/shallow
-  - cd ~/ && bench init frappe-bench --frappe-path https://github.com/frappe/frappe.git --frappe-branch develop
+  - bash $TRAVIS_BUILD_DIR/travis/bench_init.sh
   - cp -r $TRAVIS_BUILD_DIR/test_sites/test_site ~/frappe-bench/sites/
 
 script:
   - cd ~/frappe-bench
   - bench get-app erpnext $TRAVIS_BUILD_DIR
   - bench use test_site
-  - bench setup redis-cache
-  - bench setup redis-async-broker
-  - bench setup procfile --with-celery-broker
-  - bench reinstall
+  - bench reinstall --yes
   - bench build
-  - bench build-website
   - bench start &
   - sleep 10
   - bench --verbose run-tests --driver Firefox
 
 before_script:
-  - mysql -e 'create database test_frappe'
+  - mysql -u root -ptravis -e 'create database test_frappe'
   - echo "USE mysql;\nCREATE USER 'test_frappe'@'localhost' IDENTIFIED BY 'test_frappe';\nFLUSH PRIVILEGES;\n" | mysql -u root -ptravis
   - echo "USE mysql;\nGRANT ALL PRIVILEGES ON \`test_frappe\`.* TO 'test_frappe'@'localhost';\n" | mysql -u root -ptravis
 

CONTRIBUTING.md

@@ -1,68 +0,0 @@
-# Contributing to Frappe / ERPNext
-
-## Questions
-
-If you have questions on how to use ERPNext or want help in customization or debugging of your scripts, please post on https://discuss.erpnext.com. This is only for bug reports and feature requests.
-
-## Reporting issues
-
-We only accept issues that are bug reports or feature requests. Bugs must be isolated and reproducible problems. Please read the following guidelines before opening any issue.
-
-1. **Search for existing issues:** We want to avoid duplication, and you'd help us out a lot by first checking if someone else has reported the same issue. The issue may have already been resolved with a fix available.
-1. **Report each issue separately:** Don't club multiple, unreleated issues in one note.
-1. **Mention the version number:** Please mention the application, browser and platform version numbers.
-
-### Issues
-
-1. **Share as much information as possible:** Include operating system and version, browser and version, when did you last update ERPNext, how is it customized, etc. where appropriate. Also include steps to reproduce the bug.
-1. **Include Screenshots if possible:** Consider adding screenshots annotated with what goes wrong.
-1. **Find and post the trace for bugs:** If you are reporting an issue from the browser, Open the Javascript Console and paste us any error messages you see.
-1. **Security Issues:** If you are reporting a security issue, please send a private email to <info@frappe.io>.
-
-
-### Feature Requests
-
-1. We need as much information you can to consider a feature request. 
-1. Think about **how** you want us to build the feature. Consider including:
-	1. Mockups (wireframes of features)
-	1. Screenshots (annotated with what should change)
-	1. Screenshots from other products if you want us to implement features present in other products.
-1. Basically, the more you help us, the faster your request is likely to be completed.
-1. A one line feature request like **Implement Capacity Planning** will be closed.
-
-## Pull Requests
-
-General guidelines for sending pull requests:
-
-#### Don't Repeat Yourself (DRY)
-
-We believe that the most effective way to manage a product like this is to ensure that
-there is minimum repetition of code. So before contributing a function, please make sure
-that such a feature or function does not exist else where. If it does, the try and extend
-that function to accommodate your use case.
-
-#### Don't create new DocTypes Unless Absolutely Necessary
-
-DocTypes are easy to create but hard to maintain. If you find that there is a another DocType with a similar functionality, then please try and extend that functionality. For example, by adding a "type" field to classify the new type of record.
-
-#### Tabs or spaces?
-
-Tabs!
-
-#### Release Checklist
-
-- Describe, in detail, what is in the pull request
-- How to use the new feature?
-- Test cases
-- Change log
-- Manual Pull Request Link
-- Screencast. Should include:
-	- New Forms
-	- Linked Forms
-	- Linked Reports
-	- Print Views
-
-### Copyright
-
-Please see README.md
-

README.md

@@ -4,11 +4,11 @@
 
 [https://erpnext.com](https://erpnext.com)
 
-Includes: Accounting, Inventory, CRM, Sales, Purchase, Projects, HRMS. Requires MariaDB.
+Includes: Accounting, Inventory, Manufacturing, CRM, Sales, Purchase, Project Management, HRMS. Requires MariaDB.
 
 ERPNext is built on the [Frappe](https://github.com/frappe/frappe) Framework, a full-stack web app framework in Python & JavaScript.
 
-- [User Guide](https://manual.erpnext.com)
+- [User Guide](https://frappe.github.io/erpnext/)
 - [Getting Help](http://erpnext.org/getting-help.html)
 - [Discussion Forum](https://discuss.erpnext.com/)
 
@@ -63,7 +63,7 @@ Your project neither promotes nor is associated with entities that currently fai
 
 Use of the ERPNext name and logo is additionally allowed in the following situations:
 
-All other ERPNext-related businesses or projects can use the ERPNext name and logo to refer to and explain their services, but they cannot use them as part of a product, project, service, domain, or company name and they cannot use them in any way that suggests an affiliation with or endorsement by the ERPNext or WebNotes or the ERPNext open source project. For example, a consulting company can describe its business as “123 Web Services, offering ERPNext consulting for small businesses,” but cannot call its business “The ERPNext Consulting Company.”
+All other ERPNext-related businesses or projects can use the ERPNext name and logo to refer to and explain their services, but they cannot use them as part of a product, project, service, domain, or company name and they cannot use them in any way that suggests an affiliation with or endorsement by ERPNext or Frappe Technologies or the ERPNext open source project. For example, a consulting company can describe its business as “123 Web Services, offering ERPNext consulting for small businesses,” but cannot call its business “The ERPNext Consulting Company.”
 
 Similarly, it’s OK to use the ERPNext logo as part of a page that describes your products or services, but it is not OK to use it as part of your company or product logo or branding itself. Under no circumstances is it permitted to use ERPNext as part of a top-level domain name.
 

ci/fix-mariadb.sh

@@ -1,11 +0,0 @@
-#!/bin/bash
-
-# stolen from http://cgit.drupalcode.org/octopus/commit/?id=db4f837
-includedir=`mysql_config --variable=pkgincludedir`
-thiscwd=`pwd`
-_THIS_DB_VERSION=`mysql -V 2>&1 | tr -d "\n" | cut -d" " -f6 | awk '{ print $1}' | cut -d"-" -f1 | awk '{ print $1}' | sed "s/[\,']//g"`
-if [ "$_THIS_DB_VERSION" = "5.5.40" ] && [ ! -e "$includedir-$_THIS_DB_VERSION-fixed.log" ] ; then
-  cd $includedir
-  sudo patch -p1 < $thiscwd/ci/my_config.h.patch &> /dev/null
-  sudo touch $includedir-$_THIS_DB_VERSION-fixed.log
-fi

ci/my_config.h.patch

@@ -1,22 +0,0 @@
-diff -burp a/my_config.h b/my_config.h
---- a/my_config.h	2014-10-09 19:32:46.000000000 -0400
-+++ b/my_config.h	2014-10-09 19:35:12.000000000 -0400
-@@ -641,17 +641,4 @@
- #define SIZEOF_TIME_T 8
- /* #undef TIME_T_UNSIGNED */
-
--/*
--  stat structure (from <sys/stat.h>) is conditionally defined
--  to have different layout and size depending on the defined macros.
--  The correct macro is defined in my_config.h, which means it MUST be
--  included first (or at least before <features.h> - so, practically,
--  before including any system headers).
--
--  __GLIBC__ is defined in <features.h>
--*/
--#ifdef __GLIBC__
--#error <my_config.h> MUST be included first!
--#endif
--
- #endif
-

erpnext/__init__.py

@@ -1 +1,26 @@
-from erpnext.__version__ import __version__
+# -*- coding: utf-8 -*-
+from __future__ import unicode_literals
+import frappe
+
+__version__ = '7.2.6'
+
+def get_default_company(user=None):
+	'''Get default company for user'''
+	from frappe.defaults import get_user_default_as_list
+
+	if not user:
+		user = frappe.session.user
+
+	companies = get_user_default_as_list(user, 'company')
+	if companies:
+		default_company = companies[0]
+	else:
+		default_company = frappe.db.get_single_value('Global Defaults', 'default_company')
+
+	return default_company
+
+def get_default_currency():
+	'''Returns the currency of the default company'''
+	company = get_default_company()
+	if company:
+		return frappe.db.get_value('Company', company, 'default_currency')

erpnext/__version__.py

@@ -1,2 +0,0 @@
-from __future__ import unicode_literals
-__version__ = '6.14.1'

erpnext/accounts/doctype/account/account.js

@@ -1,7 +1,6 @@
 // Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 // License: GNU General Public License v3. See license.txt
 
-cur_frm.list_route = "Accounts Browser/Account";
 
 cur_frm.cscript.refresh = function(doc, cdt, cdn) {
 	if(doc.__islocal) {
@@ -42,19 +41,19 @@ cur_frm.add_fetch('parent_account', 'root_type', 'root_type');
 cur_frm.cscript.account_type = function(doc, cdt, cdn) {
 	if(doc.is_group==0) {
 		cur_frm.toggle_display(['tax_rate'], doc.account_type == 'Tax');
-		cur_frm.toggle_display('warehouse', doc.account_type=='Warehouse');
+		cur_frm.toggle_display('warehouse', doc.account_type=='Stock');
 	}
 }
 
 cur_frm.cscript.add_toolbar_buttons = function(doc) {
 	cur_frm.add_custom_button(__('Chart of Accounts'),
-		function() { frappe.set_route("Accounts Browser", "Account"); }, 'icon-sitemap')
+		function() { frappe.set_route("Tree", "Account"); });
 
 	if (doc.is_group == 1) {
-		cur_frm.add_custom_button(__('Convert to non-Group'),
-			function() { cur_frm.cscript.convert_to_ledger(); }, 'icon-retweet', 'btn-default');
+		cur_frm.add_custom_button(__('Group to Non-Group'),
+			function() { cur_frm.cscript.convert_to_ledger(); }, 'fa fa-retweet', 'btn-default');
 	} else if (cint(doc.is_group) == 0) {
-		cur_frm.add_custom_button(__('View Ledger'), function() {
+		cur_frm.add_custom_button(__('Ledger'), function() {
 			frappe.route_options = {
 				"account": doc.name,
 				"from_date": sys_defaults.year_start_date,
@@ -62,10 +61,10 @@ cur_frm.cscript.add_toolbar_buttons = function(doc) {
 				"company": doc.company
 			};
 			frappe.set_route("query-report", "General Ledger");
-		}, "icon-table");
+		});
 
-		cur_frm.add_custom_button(__('Convert to Group'),
-			function() { cur_frm.cscript.convert_to_group(); }, 'icon-retweet', 'btn-default')
+		cur_frm.add_custom_button(__('Non-Group to Group'),
+			function() { cur_frm.cscript.convert_to_group(); }, 'fa fa-retweet', 'btn-default')
 	}
 }
 

erpnext/accounts/doctype/account/account.json

@@ -2,23 +2,28 @@
  "allow_copy": 1, 
  "allow_import": 1, 
  "allow_rename": 1, 
+ "beta": 0, 
  "creation": "2013-01-30 12:49:46", 
  "custom": 0, 
  "description": "Heads (or groups) against which Accounting Entries are made and balances are maintained.", 
  "docstatus": 0, 
  "doctype": "DocType", 
  "document_type": "Setup", 
+ "editable_grid": 0, 
  "fields": [
   {
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "properties", 
    "fieldtype": "Section Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "", 
    "length": 0, 
    "no_copy": 0, 
@@ -27,6 +32,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -37,18 +43,22 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "column_break0", 
    "fieldtype": "Column Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -60,12 +70,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "account_name", 
    "fieldtype": "Data", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Account Name", 
    "length": 0, 
    "no_copy": 1, 
@@ -75,6 +88,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 1, 
    "search_index": 0, 
@@ -85,13 +99,16 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "default": "0", 
    "fieldname": "is_group", 
    "fieldtype": "Check", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Is Group", 
    "length": 0, 
    "no_copy": 0, 
@@ -100,6 +117,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -110,12 +128,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "company", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Company", 
    "length": 0, 
    "no_copy": 0, 
@@ -126,6 +147,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 1, 
    "report_hide": 0, 
    "reqd": 1, 
    "search_index": 0, 
@@ -136,12 +158,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "root_type", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Root Type", 
    "length": 0, 
    "no_copy": 0, 
@@ -150,6 +175,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -160,12 +186,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "report_type", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Report Type", 
    "length": 0, 
    "no_copy": 0, 
@@ -174,6 +203,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -184,13 +214,16 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "depends_on": "eval:doc.is_group==0", 
    "fieldname": "account_currency", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Currency", 
    "length": 0, 
    "no_copy": 0, 
@@ -200,6 +233,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -210,18 +244,22 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "column_break1", 
    "fieldtype": "Column Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -233,12 +271,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "parent_account", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 1, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Parent Account", 
    "length": 0, 
    "no_copy": 0, 
@@ -249,6 +290,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 1, 
    "search_index": 1, 
@@ -259,23 +301,27 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Setting Account Type helps in selecting this Account in transactions.", 
    "fieldname": "account_type", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 0, 
+   "in_standard_filter": 1, 
    "label": "Account Type", 
    "length": 0, 
    "no_copy": 0, 
    "oldfieldname": "account_type", 
    "oldfieldtype": "Select", 
-   "options": "\nBank\nCash\nDepreciation\nTax\nChargeable\nWarehouse\nReceivable\nPayable\nEquity\nFixed Asset\nCost of Goods Sold\nExpense Account\nRound Off\nIncome Account\nStock Received But Not Billed\nExpenses Included In Valuation\nStock Adjustment\nStock\nTemporary", 
+   "options": "\nAccumulated Depreciation\nBank\nCash\nChargeable\nCost of Goods Sold\nDepreciation\nEquity\nExpense Account\nExpenses Included In Valuation\nFixed Asset\nIncome Account\nPayable\nReceivable\nRound Off\nStock\nStock Adjustment\nStock Received But Not Billed\nTax\nTemporary", 
    "permlevel": 0, 
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -286,13 +332,16 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Rate at which this tax is applied", 
    "fieldname": "tax_rate", 
    "fieldtype": "Float", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Rate", 
    "length": 0, 
    "no_copy": 0, 
@@ -302,6 +351,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -312,13 +362,16 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "If the account is frozen, entries are allowed to restricted users.", 
    "fieldname": "freeze_account", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Frozen", 
    "length": 0, 
    "no_copy": 0, 
@@ -329,6 +382,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -339,12 +393,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "warehouse", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Warehouse", 
    "length": 0, 
    "no_copy": 0, 
@@ -353,6 +410,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -363,12 +421,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "balance_must_be", 
    "fieldtype": "Select", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Balance must be", 
    "length": 0, 
    "no_copy": 0, 
@@ -377,6 +438,7 @@
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -387,12 +449,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "lft", 
    "fieldtype": "Int", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Lft", 
    "length": 0, 
    "no_copy": 0, 
@@ -400,6 +465,7 @@
    "print_hide": 1, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 1, 
@@ -410,12 +476,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "rgt", 
    "fieldtype": "Int", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Rgt", 
    "length": 0, 
    "no_copy": 0, 
@@ -423,6 +492,7 @@
    "print_hide": 1, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 1, 
@@ -433,12 +503,15 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "old_parent", 
    "fieldtype": "Data", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Old Parent", 
    "length": 0, 
    "no_copy": 0, 
@@ -446,6 +519,7 @@
    "print_hide": 1, 
    "print_hide_if_no_value": 0, 
    "read_only": 1, 
+   "remember_last_selected_value": 0, 
    "report_hide": 0, 
    "reqd": 0, 
    "search_index": 0, 
@@ -455,15 +529,16 @@
  ], 
  "hide_heading": 0, 
  "hide_toolbar": 0, 
- "icon": "icon-money", 
+ "icon": "fa fa-money", 
  "idx": 1, 
+ "image_view": 0, 
  "in_create": 0, 
  "in_dialog": 0, 
  "is_submittable": 0, 
  "issingle": 0, 
  "istable": 0, 
  "max_attachments": 0, 
- "modified": "2015-12-12 10:19:54.365839", 
+ "modified": "2016-12-15 14:43:50.121671", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Account", 
@@ -479,6 +554,7 @@
    "export": 1, 
    "if_owner": 0, 
    "import": 1, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
@@ -499,6 +575,7 @@
    "export": 0, 
    "if_owner": 0, 
    "import": 0, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
@@ -519,6 +596,7 @@
    "export": 0, 
    "if_owner": 0, 
    "import": 0, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
@@ -539,6 +617,7 @@
    "export": 0, 
    "if_owner": 0, 
    "import": 0, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
@@ -559,6 +638,7 @@
    "export": 1, 
    "if_owner": 0, 
    "import": 1, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
@@ -570,7 +650,10 @@
    "write": 1
   }
  ], 
+ "quick_entry": 0, 
  "read_only": 0, 
  "read_only_onload": 0, 
- "search_fields": ""
+ "search_fields": "", 
+ "sort_order": "ASC", 
+ "track_seen": 0
 }

erpnext/accounts/doctype/account/account.py

@@ -16,15 +16,22 @@ class Account(Document):
 		frozen_accounts_modifier = frappe.db.get_value("Accounts Settings", "Accounts Settings",
 			"frozen_accounts_modifier")
 		if not frozen_accounts_modifier or frozen_accounts_modifier in frappe.get_roles():
-			self.get("__onload").can_freeze_account = True
+			self.set_onload("can_freeze_account", True)
 
 	def autoname(self):
-		self.name = self.account_name.strip() + ' - ' + \
-			frappe.db.get_value("Company", self.company, "abbr")
+		# first validate if company exists
+		company = frappe.db.get_value("Company", self.company, ["abbr", "name"], as_dict=True)
+		if not company:
+			frappe.throw(_('Company {0} does not exist').format(self.company))
+
+		self.name = self.account_name.strip() + ' - ' + company.abbr
 
 	def validate(self):
+		if frappe.local.flags.allow_unverified_charts:
+			return
 		self.validate_parent()
 		self.validate_root_details()
+		self.validate_group_or_ledger()
 		self.set_root_and_report_type()
 		self.validate_mandatory()
 		self.validate_warehouse_account()
@@ -65,7 +72,7 @@ class Account(Document):
 				if self.root_type != db_value.root_type:
 					frappe.db.sql("update `tabAccount` set root_type=%s where lft > %s and rgt < %s",
 						(self.root_type, self.lft, self.rgt))
-						
+
 		if self.root_type and not self.report_type:
 			self.report_type = "Balance Sheet" \
 				if self.root_type in ("Asset", "Liability", "Equity") else "Profit and Loss"
@@ -75,10 +82,24 @@ class Account(Document):
 		if frappe.db.exists("Account", self.name):
 			if not frappe.db.get_value("Account", self.name, "parent_account"):
 				throw(_("Root cannot be edited."), RootNotEditable)
-				
+
 		if not self.parent_account and not self.is_group:
 			frappe.throw(_("Root Account must be a group"))
 
+	def validate_group_or_ledger(self):
+		if self.get("__islocal"):
+			return
+
+		existing_is_group = frappe.db.get_value("Account", self.name, "is_group")
+		if cint(self.is_group) != cint(existing_is_group):
+			if self.check_gle_exists():
+				throw(_("Account with existing transaction cannot be converted to ledger"))
+			elif self.is_group:
+				if self.account_type and not self.flags.exclude_account_type_check:
+					throw(_("Cannot covert to Group because Account Type is selected."))
+			elif self.check_if_child_exists():
+				throw(_("Account with child nodes cannot be set as ledger"))
+
 	def validate_frozen_accounts_modifier(self):
 		old_value = frappe.db.get_value("Account", self.name, "freeze_account")
 		if old_value and old_value != self.freeze_account:
@@ -118,7 +139,7 @@ class Account(Document):
 	def convert_ledger_to_group(self):
 		if self.check_gle_exists():
 			throw(_("Account with existing transaction can not be converted to group."))
-		elif self.account_type:
+		elif self.account_type and not self.flags.exclude_account_type_check:
 			throw(_("Cannot covert to Group because Account Type is selected."))
 		else:
 			self.is_group = 1
@@ -136,30 +157,35 @@ class Account(Document):
 	def validate_mandatory(self):
 		if not self.root_type:
 			throw(_("Root Type is mandatory"))
-			
+
 		if not self.report_type:
 			throw(_("Report Type is mandatory"))
 
 	def validate_warehouse_account(self):
 		if not cint(frappe.defaults.get_global_default("auto_accounting_for_stock")):
 			return
-
-		if self.account_type == "Warehouse":
+			
+		if self.account_type == "Stock" and not cint(self.is_group):
 			if not self.warehouse:
-				throw(_("Warehouse is mandatory if account type is Warehouse"))
-
+				throw(_("Warehouse is mandatory"))
+				
 			old_warehouse = cstr(frappe.db.get_value("Account", self.name, "warehouse"))
 			if old_warehouse != cstr(self.warehouse):
-				if old_warehouse:
+				if old_warehouse and frappe.db.exists("Warehouse", old_warehouse):
 					self.validate_warehouse(old_warehouse)
 				if self.warehouse:
 					self.validate_warehouse(self.warehouse)
+					
 		elif self.warehouse:
 			self.warehouse = None
-
+	
 	def validate_warehouse(self, warehouse):
-		if frappe.db.get_value("Stock Ledger Entry", {"warehouse": warehouse}):
-			throw(_("Stock entries exist against warehouse {0}, hence you cannot re-assign or modify Warehouse").format(warehouse))
+		lft, rgt = frappe.db.get_value("Warehouse", warehouse, ["lft", "rgt"])
+
+		if lft and rgt:
+			if frappe.db.sql_list("""select sle.name from `tabStock Ledger Entry` sle where exists (select wh.name from
+				tabWarehouse wh where lft >= %s and rgt <= %s and sle.warehouse = wh.name)""", (lft, rgt)):
+				throw(_("Stock entries exist against Warehouse {0}, hence you cannot re-assign or modify it").format(warehouse))
 
 	def update_nsm_model(self):
 		"""update lft, rgt indices for nested set model"""
@@ -172,9 +198,6 @@ class Account(Document):
 
 	def validate_trash(self):
 		"""checks gl entries and if child exists"""
-		if not self.parent_account:
-			throw(_("Root account can not be deleted"))
-
 		if self.check_gle_exists():
 			throw(_("Account with existing transaction can not be deleted"))
 		if self.check_if_child_exists():
@@ -199,9 +222,9 @@ class Account(Document):
 
 			if val != [self.is_group, self.root_type, self.company]:
 				throw(_("""Merging is only possible if following properties are same in both records. Is Group, Root Type, Company"""))
-				
+
 			if self.is_group and frappe.db.get_value("Account", new, "parent_account") == old:
-				frappe.db.set_value("Account", new, "parent_account", 
+				frappe.db.set_value("Account", new, "parent_account",
 					frappe.db.get_value("Account", old, "parent_account"))
 
 		return new_account

erpnext/accounts/doctype/account/account_tree.js

@@ -0,0 +1,85 @@
+frappe.provide("frappe.treeview_settings")
+
+frappe.treeview_settings["Account"] = {
+	breadcrumbs: "Accounts",
+	title: __("Chart Of Accounts"),
+	get_tree_root: false,
+	filters: [{
+		fieldname: "company",
+		fieldtype:"Select",
+		options: $.map(locals[':Company'], function(c) { return c.name; }).sort(),
+		label: __("Company"),
+		default: frappe.defaults.get_default('company') ? frappe.defaults.get_default('company'): ""
+	}],
+	root_label: "Accounts",
+	get_tree_nodes: 'erpnext.accounts.utils.get_children',
+	add_tree_node: 'erpnext.accounts.utils.add_ac',
+	menu_items:[
+		{
+			label: __('New Company'),
+			action: function() { frappe.new_doc("Company", true) },
+			condition: 'frappe.boot.user.can_create.indexOf("Company") !== -1'
+		}
+	],
+	fields: [
+		{fieldtype:'Data', fieldname:'account_name', label:__('New Account Name'), reqd:true,
+			description: __("Name of new Account. Note: Please don't create accounts for Customers and Suppliers")},
+		{fieldtype:'Check', fieldname:'is_group', label:__('Is Group'),
+			description: __('Further accounts can be made under Groups, but entries can be made against non-Groups')},
+		{fieldtype:'Select', fieldname:'root_type', label:__('Root Type'),
+			options: ['Asset', 'Liability', 'Equity', 'Income', 'Expense'].join('\n'),
+			depends_on: 'eval:doc.is_group && !doc.parent_account'},
+		{fieldtype:'Select', fieldname:'account_type', label:__('Account Type'),
+			options: ['', 'Accumulated Depreciation', 'Bank', 'Cash', 'Chargeable', 'Cost of Goods Sold', 'Depreciation',
+				'Equity', 'Expense Account', 'Expenses Included In Valuation', 'Fixed Asset', 'Income Account', 'Payable', 'Receivable',
+				'Round Off', 'Stock', 'Stock Adjustment', 'Stock Received But Not Billed', 'Tax', 'Temporary'].join('\n'),
+			description: __("Optional. This setting will be used to filter in various transactions.")
+		},
+		{fieldtype:'Float', fieldname:'tax_rate', label:__('Tax Rate'),
+			depends_on: 'eval:doc.is_group==0&&doc.account_type=="Tax"'},
+		{fieldtype:'Link', fieldname:'warehouse', label:__('Warehouse'), options:"Warehouse",
+			depends_on: 'eval:(!doc.is_group&&doc.account_type=="Stock")',
+			get_query: function() {
+				return {
+					filters:{
+						"company": frappe.treeview_settings.filters["company"]
+					}
+				}
+			}
+		},
+		{fieldtype:'Link', fieldname:'account_currency', label:__('Currency'), options:"Currency",
+			description: __("Optional. Sets company's default currency, if not specified.")}
+	],
+	ignore_fields:["parent_account"],
+	onrender: function(node) {
+		var dr_or_cr = node.data.balance < 0 ? "Cr" : "Dr";
+		if (node.data && node.data.balance!==undefined) {
+			$('<span class="balance-area pull-right text-muted small">'
+				+ (node.data.balance_in_account_currency ?
+					(format_currency(Math.abs(node.data.balance_in_account_currency),
+						node.data.account_currency) + " / ") : "")
+				+ format_currency(Math.abs(node.data.balance), node.data.company_currency)
+				+ " " + dr_or_cr
+				+ '</span>').insertBefore(node.$ul);
+		}
+	},
+	toolbar: [
+		{
+			condition: function(node) {
+				return !node.root && frappe.boot.user.can_read.indexOf("GL Entry") !== -1
+			},
+			label: __("View Ledger"),
+			click: function(node, btn) {
+				frappe.route_options = {
+					"account": node.label,
+					"from_date": sys_defaults.year_start_date,
+					"to_date": sys_defaults.year_end_date,
+					"company": frappe.defaults.get_default('company') ? frappe.defaults.get_default('company'): ""
+				};
+				frappe.set_route("query-report", "General Ledger");
+			},
+			btnClass: "hidden-xs"
+		}
+	],
+	extend_toolbar: true
+}

erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py

@@ -6,9 +6,8 @@ import frappe, os, json
 from frappe.utils import cstr
 from unidecode import unidecode
 
-def create_charts(chart_name, company):
-	chart = get_chart(chart_name)
-
+def create_charts(company, chart_template=None, existing_company=None):
+	chart = get_chart(chart_template, existing_company)
 	if chart:
 		accounts = []
 
@@ -17,7 +16,7 @@ def create_charts(chart_name, company):
 				if root_account:
 					root_type = child.get("root_type")
 
-				if account_name not in ["account_type", "root_type", "is_group"]:
+				if account_name not in ["account_type", "root_type", "is_group", "tax_rate"]:
 
 					account_name_in_db = unidecode(account_name.strip().lower())
 					if account_name_in_db in accounts:
@@ -37,12 +36,15 @@ def create_charts(chart_name, company):
 						"root_type": root_type,
 						"report_type": report_type,
 						"account_type": child.get("account_type"),
-						"account_currency": frappe.db.get_value("Company", company, "default_currency")
+						"account_currency": frappe.db.get_value("Company", company, "default_currency"),
+						"tax_rate": child.get("tax_rate")
 					})
 
-					if root_account:
+					if root_account or frappe.local.flags.allow_unverified_charts:
 						account.flags.ignore_mandatory = True
-
+						
+					account.flags.ignore_permissions = True
+					
 					account.insert()
 
 					accounts.append(account_name_in_db)
@@ -54,26 +56,33 @@ def create_charts(chart_name, company):
 def identify_is_group(child):
 	if child.get("is_group"):
 		is_group = child.get("is_group")
-	elif len(set(child.keys()) - set(["account_type", "root_type", "is_group"])):
+	elif len(set(child.keys()) - set(["account_type", "root_type", "is_group", "tax_rate"])):
 		is_group = 1
 	else:
 		is_group = 0
 
 	return is_group
 
-def get_chart(chart_name):
+def get_chart(chart_template, existing_company=None):
 	chart = {}
-	if chart_name == "Standard":
+	if existing_company:
+		return get_account_tree_from_existing_company(existing_company)
+	
+	elif chart_template == "Standard":
 		from erpnext.accounts.doctype.account.chart_of_accounts.verified import standard_chart_of_accounts
 		return standard_chart_of_accounts.get()
 	else:
-		path = os.path.join(os.path.dirname(__file__), "verified")
-		for fname in os.listdir(path):
-			if fname.endswith(".json"):
-				with open(os.path.join(path, fname), "r") as f:
-					chart = f.read()
-					if chart and json.loads(chart).get("name") == chart_name:
-						return json.loads(chart).get("tree")
+		folders = ("verified",)
+		if frappe.local.flags.allow_unverified_charts:
+			folders = ("verified", "unverified")
+		for folder in folders:
+			path = os.path.join(os.path.dirname(__file__), folder)
+			for fname in os.listdir(path):
+				if fname.endswith(".json"):
+					with open(os.path.join(path, fname), "r") as f:
+						chart = f.read()
+						if chart and json.loads(chart).get("name") == chart_template:
+							return json.loads(chart).get("tree")
 
 @frappe.whitelist()
 def get_charts_for_country(country):
@@ -82,26 +91,69 @@ def get_charts_for_country(country):
 	def _get_chart_name(content):
 		if content:
 			content = json.loads(content)
-			if content and content.get("is_active", "No") == "Yes" and content.get("disabled", "No") == "No":
-				charts.append(content["name"])
+			if (content and content.get("disabled", "No") == "No") \
+				or frappe.local.flags.allow_unverified_charts:
+					charts.append(content["name"])
 
 	country_code = frappe.db.get_value("Country", country, "code")
 	if country_code:
-		path = os.path.join(os.path.dirname(__file__), "verified")
-		for fname in os.listdir(path):
-			if fname.startswith(country_code) and fname.endswith(".json"):
-				with open(os.path.join(path, fname), "r") as f:
-					_get_chart_name(f.read())
+		folders = ("verified",)
+		if frappe.local.flags.allow_unverified_charts:
+			folders = ("verified", "unverified")
 
-	# countries_use_OHADA_system = ["Benin", "Burkina Faso", "Cameroon", "Central African Republic", "Comoros",
-	# 	"Congo", "Ivory Coast", "Gabon", "Guinea", "Guinea Bissau", "Equatorial Guinea", "Mali", "Niger",
-	# 	"Replica of Democratic Congo", "Senegal", "Chad", "Togo"]
-	#
-	# if country in countries_use_OHADA_system:
-	# 	with open(os.path.join(os.path.dirname(__file__), "syscohada_syscohada_chart_template.json"), "r") as f:
-	# 		_get_chart_name(f.read())
+		for folder in folders:
+			path = os.path.join(os.path.dirname(__file__), folder)
+
+			for fname in os.listdir(path):
+				if (fname.startswith(country_code) or fname.startswith(country)) and fname.endswith(".json"):
+					with open(os.path.join(path, fname), "r") as f:
+						_get_chart_name(f.read())
 
 	if len(charts) != 1:
 		charts.append("Standard")
 
 	return charts
+
+
+def get_account_tree_from_existing_company(existing_company):
+	all_accounts = frappe.get_all('Account', 
+		filters={'company': existing_company}, 
+		fields = ["name", "account_name", "parent_account", "account_type", 
+			"is_group", "root_type", "tax_rate"], 
+		order_by="lft, rgt")
+	
+	account_tree = {}
+
+	# fill in tree starting with root accounts (those with no parent)
+	build_account_tree(account_tree, None, all_accounts)
+	
+	return account_tree
+	
+def build_account_tree(tree, parent, all_accounts):
+	# find children
+	parent_account = parent.name if parent else None
+	children  = [acc for acc in all_accounts if acc.parent_account == parent_account]
+			
+	# if no children, but a group account
+	if not children and parent.is_group:
+		tree["is_group"] = 1
+
+	# build a subtree for each child
+	for child in children:
+		if child.account_type == "Stock" and not child.is_group:
+			tree["is_group"] = 1
+			continue
+		
+		# start new subtree
+		tree[child.account_name] = {}
+		
+		# assign account_type and root_type
+		if child.account_type:
+			tree[child.account_name]["account_type"] = child.account_type
+		if child.tax_rate:
+			tree[child.account_name]["tax_rate"] = child.tax_rate
+		if not parent:
+			tree[child.account_name]["root_type"] = child.root_type
+			
+		# call recursively to build a subtree for current account
+		build_account_tree(tree[child.account_name], child, all_accounts)

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ar_ar_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "ar",
-    "name": "Plan de Cuentas",
-	"disabled": "Yes",
+    "name": "Argentina - Plan de Cuentas",
     "tree": {
         "Cuentas Patrimoniales": {
             "ACTIVO": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/at_austria_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "at",
     "name": "Austria - Chart of Accounts",
-	"is_active": "Yes",
     "tree": {
         "Summe Abschreibungen und Aufwendungen": {
             "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {},

erpnext/accounts/doctype/account/chart_of_accounts/unverified/be_l10nbe_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "be",
-    "name": "Belgian PCMN",
-	"disabled": "Yes",
+    "name": "Belgian - PCMN",
     "tree": {
         "CLASSE 1": {
             "BENEFICE (PERTE) REPORTE(E)": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/br_l10n_br_account_chart_template.json

@@ -1,798 +0,0 @@
-{
-    "country_code": "br",
-    "name": "Planilha de Contas Brasileira",
-	"is_active": "No",
-    "tree": {
-        "ATIVO": {
-            "CIRCULANTE": {
-                "CONTAS RETIFICADORAS": {
-                    "(-) Duplicatas Descontadas": {},
-                    "(-) Outras Contas Retificadoras": {},
-                    "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": {},
-                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
-                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}
-                },
-                "CR\u00c9DITOS": {
-                    "Adiantamentos a Fornecedores": {},
-                    "CSLL a Recuperar": {},
-                    "Clientes": {
-                        "account_type": "Receivable"
-                    },
-                    "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {},
-                    "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {},
-                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                    "ICMS e Contribui\u00e7\u00f5es a Recuperar": {},
-                    "IPI a Recuperar": {},
-                    "Imposto de Renda a Recuperar": {},
-                    "Outras": {},
-                    "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {},
-                    "PIS e COFINS a Recuperar": {},
-                    "Tributos Municipais a Recuperar": {}
-                },
-                "DESPESAS DO EXERC\u00cdCIO SEGUINTE": {
-                    "Despesas do Exerc\u00edcio Seguinte": {},
-                    "Outras Contas": {}
-                },
-                "DISPONIBILIDADES": {
-                    "Bancos": {
-                        "account_type": "Cash"
-                    },
-                    "Caixa": {
-                        "account_type": "Bank"
-                    },
-                    "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {},
-                    "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
-                    "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es": {},
-                    "Outras": {},
-                    "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": {},
-                    "Valores Mobili\u00e1rios - Mercado de Capitais Externo": {},
-                    "Valores Mobili\u00e1rios - Mercado de Capitais Interno": {},
-                    "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": {},
-                    "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {},
-                    "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es": {}
-                },
-                "ESTOQUES": {
-                    "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {},
-                    "Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {},
-                    "Im\u00f3veis Destinados \u00e0 Venda": {},
-                    "Insumos (materiais diretos)": {},
-                    "Insumos Agropecu\u00e1rios": {},
-                    "Mercadorias para Revenda": {},
-                    "Outras": {},
-                    "Produtos Acabados": {},
-                    "Produtos Agropecu\u00e1rios Acabados": {},
-                    "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {},
-                    "Produtos em Elabora\u00e7\u00e3o": {},
-                    "Servi\u00e7os em andamento": {}
-                }
-            },
-            "N\u00c3O CIRCULANTE": {
-                "DIFERIDO": {
-                    "(-) Amortiza\u00e7\u00e3o do Diferido": {},
-                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
-                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
-                    "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {},
-                    "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {},
-                    "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {}
-                },
-                "IMOBILIZADO": {
-                    "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": {},
-                    "(-) Outras Contas Redutoras do Imobilizado": {},
-                    "Aeronaves": {},
-                    "Constru\u00e7\u00f5es em Andamento": {},
-                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
-                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
-                    "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {},
-                    "Edif\u00edcios e Constru\u00e7\u00f5es": {},
-                    "Embarca\u00e7\u00f5es": {},
-                    "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {},
-                    "Florestamento e Reflorestamento": {},
-                    "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {},
-                    "Outras Imobiliza\u00e7\u00f5es": {},
-                    "Recursos Minerais": {},
-                    "Terrenos": {},
-                    "Ve\u00edculos": {}
-                },
-                "INTANG\u00cdVEL": {
-                    "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {},
-                    "(-) Outras Contas Redutoras do Intang\u00edvel": {},
-                    "Concess\u00f5es": {},
-                    "Desenvolvimento de Produtos": {},
-                    "Direitos Autorais": {},
-                    "Franquias": {},
-                    "Fundo de Com\u00e9rcio": {},
-                    "Marcas e Patentes": {},
-                    "Outras": {},
-                    "Software ou Programas de Computador": {}
-                },
-                "INVESTIMENTOS": {
-                    "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {},
-                    "(-) Outras Contas Retificadoras": {},
-                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {},
-                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {},
-                    "Investimentos Decorrentes de Incentivos Fiscais": {},
-                    "Outras Contas": {},
-                    "Outros Investimentos": {},
-                    "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {},
-                    "\u00c1gios em Investimentos": {}
-                },
-                "REALIZ\u00c1VEL A LONGO PRAZO": {
-                    "(-) Duplicatas Descontadas": {},
-                    "(-) Outras Contas Retificadoras": {},
-                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {},
-                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {},
-                    "Clientes": {
-                        "account_type": "Receivable"
-                    },
-                    "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {},
-                    "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {},
-                    "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
-                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                    "Dep\u00f3sitos Judiciais": {},
-                    "Outras Contas": {},
-                    "Valores Mobili\u00e1rios": {}
-                }
-            },
-            "root_type": "Asset"
-        },
-        "CUSTOS DE PRODU\u00c7\u00c3O": {
-            "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": {
-                "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                    "Arrendamento Mercantil": {},
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
-                    "Consumo de Insumos": {},
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
-                    "Encargos Sociais \u2013 FGTS": {},
-                    "Encargos Sociais \u2013 Outros": {},
-                    "Encargos Sociais \u2013 Previd\u00eancia Social": {},
-                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
-                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
-                    "Outros Custos": {},
-                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
-                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                    "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
-                    "Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
-                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
-                },
-                "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                    "Arrendamento Mercantil": {},
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
-                    "Consumo de Insumos": {},
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {},
-                    "Encargos Sociais \u2013 FGTS": {},
-                    "Encargos Sociais \u2013 Outros": {},
-                    "Encargos Sociais \u2013 Previd\u00eancia Social": {},
-                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
-                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {},
-                    "Outros Custos": {},
-                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {},
-                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                    "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {},
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
-                    "Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
-                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
-                },
-                "CUSTO DOS SERVI\u00c7OS PRODUZIDOS": {
-                    "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                    "Arrendamento Mercantil": {},
-                    "Constitui\u00e7\u00e3o de Provis\u00f5es": {},
-                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Encargos Sociais \u2013 FGTS": {},
-                    "Encargos Sociais \u2013 Outros": {},
-                    "Encargos Sociais \u2013 Previd\u00eancia Social": {},
-                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {},
-                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Outros Custos": {},
-                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
-                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                    "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {},
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {},
-                    "Servi\u00e7os Prestados por Cooperativa de Trabalho": {},
-                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
-                }
-            },
-            "root_type": "Expense"
-        },
-        "PASSIVO": {
-            "CIRCULANTE": {
-                "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
-                    "(-) Contas Retificadoras": {},
-                    "Adiantamentos de Clientes": {},
-                    "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {},
-                    "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": {},
-                    "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher": {},
-                    "Dividendos Propostos ou Lucros Creditados": {},
-                    "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
-                    "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias": {},
-                    "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias": {},
-                    "FGTS a Recolher": {},
-                    "Financiamentos a Curto Prazo - Exterior": {},
-                    "Financiamentos a Curto Prazo - Outros": {},
-                    "Financiamentos a Curto Prazo - Sistema Financeiro Nacional": {},
-                    "Fornecedores": {
-                        "account_type": "Payable"
-                    },
-                    "ICMS e Contribui\u00e7\u00f5es a Recolher": {},
-                    "IPI a Recolher": {},
-                    "Outras Contas": {},
-                    "Outros tributos a recolher": {},
-                    "PIS e COFINS a Recolher": {},
-                    "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
-                    "Provis\u00e3o para o Imposto de Renda": {},
-                    "Provis\u00f5es de Natureza C\u00edvel": {},
-                    "Provis\u00f5es de Natureza Fiscal": {},
-                    "Provis\u00f5es de Natureza Trabalhista": {},
-                    "Sal\u00e1rios a Pagar": {},
-                    "Tributos Municipais a Recolher": {}
-                }
-            },
-            "N\u00c3O-CIRCULANTE": {
-                "OBRIGA\u00c7\u00d5ES A LONGO PRAZO": {
-                    "(-) Contas Retificadoras": {},
-                    "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {},
-                    "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {},
-                    "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {},
-                    "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
-                    "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": {},
-                    "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": {},
-                    "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {},
-                    "Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {},
-                    "Financiamentos a Longo Prazo \u2013 Brasil - Outros": {},
-                    "Financiamentos a Longo Prazo \u2013 Exterior": {},
-                    "Fornecedores": {
-                        "account_type": "Payable"
-                    },
-                    "Outras Contas": {},
-                    "Outras Provis\u00f5es de Natureza C\u00edvel": {},
-                    "Outras Provis\u00f5es de Natureza Fiscal": {},
-                    "Outras Provis\u00f5es de Natureza Trabalhista": {},
-                    "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": {}
-                },
-                "RECEITAS DIFERIDAS": {
-                    "(-) Custos Correspondentes \u00e0s Receitas Diferidas": {},
-                    "Receitas Diferidas": {}
-                }
-            },
-            "PATRIM\u00d4NIO L\u00cdQUIDO": {
-                "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": {
-                    "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
-                    "Ajustes \u00e0s Normas Internacionais de Contabilidade": {}
-                },
-                "CAPITAL REALIZADO": {
-                    "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior": {},
-                    "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": {},
-                    "Capital Subscrito de Domiciliados e Residentes no Exterior": {},
-                    "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {}
-                },
-                "OUTRAS CONTAS": {
-                    "(-) A\u00e7\u00f5es em Tesouraria": {},
-                    "(-) Preju\u00edzos Acumulados": {},
-                    "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {},
-                    "Outras": {}
-                },
-                "RESERVAS": {
-                    "Outras Reservas": {},
-                    "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": {},
-                    "Reservas de Capital": {},
-                    "Reservas de Lucros": {},
-                    "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
-                    "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": {},
-                    "Reservas de Reavalia\u00e7\u00e3o": {}
-                }
-            },
-            "PATRIM\u00d4NIO SOCIAL": {
-                "FUNDO PATRIMONIAL": {
-                    "Fundo Patrimonial": {}
-                },
-                "OUTRAS CONTAS": {
-                    "D\u00e9ficits Acumulados": {},
-                    "Super\u00e1vits Acumulados": {}
-                },
-                "RESERVAS": {
-                    "Reservas Estatut\u00e1rias": {},
-                    "Reservas Patrimoniais": {}
-                }
-            },
-            "root_type": "Liability"
-        },
-        "RESULTADO L\u00cdQUIDO DO PER\u00cdODO": {
-            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": {
-                "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                    "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                        "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
-                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
-                        }
-                    }
-                }
-            },
-            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": {
-                "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                    "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                        "PROVIS\u00c3O PARA CSLL E IRPJ": {
-                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {},
-                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
-                        }
-                    }
-                }
-            },
-            "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": {
-                "PARTICIPA\u00c7\u00d5ES": {
-                    "PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
-                        "OUTRAS PARTICIPA\u00c7\u00d5ES": {
-                            "(-) Outras": {},
-                            "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {},
-                            "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
-                        },
-                        "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
-                            "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {},
-                            "(-) Outras Participa\u00e7\u00f5es de Empregados": {},
-                            "(-) Participa\u00e7\u00f5es de Empregados": {}
-                        }
-                    }
-                },
-                "RESULTADO OPERACIONAL DA ATIVIDADE RURAL": {
-                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
-                        "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": {
-                            "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
-                            "Custo dos Produtos Vendidos da Atividade Rural": {}
-                        }
-                    },
-                    "DESPESAS OPERACIONAIS": {
-                        "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
-                            "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                            "Alugu\u00e9is": {},
-                            "Arrendamento Mercantil": {},
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
-                            "Bens de Natureza Permanente Deduzidos como Despesa": {},
-                            "CPMF": {},
-                            "Cofins": {},
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
-                            "Demais Provis\u00f5es": {},
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
-                            "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
-                            "Doa\u00e7\u00f5es a Entidades Civis": {},
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {},
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
-                            "Encargos Sociais - Previd\u00eancia Social": {},
-                            "Encargos Sociais \u2013 FGTS": {},
-                            "Encargos Sociais \u2013 Outros": {},
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
-                            "Fundo de Aposentadoria Programada Individual de Empregados": {},
-                            "Gratifica\u00e7\u00f5es a Administradores": {},
-                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                            "Multas": {},
-                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                            "Outras Despesas Operacionais": {},
-                            "Outros Gastos com Pessoal": {},
-                            "PIS/Pasep": {},
-                            "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
-                            "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
-                            "Plano de Previd\u00eancia Privada de Empregados": {},
-                            "Planos de Poupan\u00e7a e Investimentos de Empregados": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                            "Propaganda, Publicidade e Patroc\u00ednio": {},
-                            "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
-                            "Provis\u00e3o para Perda de Estoque": {},
-                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                            "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
-                        }
-                    },
-                    "OUTRAS DESPESAS OPERACIONAIS": {
-                        "OUTRAS DESPESAS OPERACIONAIS": {
-                            "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
-                            "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
-                            "(-) Contrapartida dos Ajustes ao Valor Presente": {},
-                            "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {},
-                            "(-) Juros sobre o Capital Pr\u00f3prio": {},
-                            "(-) Outras Despesas Financeiras": {},
-                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
-                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
-                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
-                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
-                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "(-) Resultados Negativos em SCP": {},
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
-                        }
-                    },
-                    "OUTRAS RECEITAS OPERACIONAIS": {
-                        "OUTRAS RECEITAS OPERACIONAIS": {
-                            "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
-                            "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
-                            "Contrapartida dos Ajustes ao Valor Presente": {},
-                            "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
-                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
-                            "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
-                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
-                            "Outras Receitas Financeiras": {},
-                            "Outras Receitas Operacionais": {},
-                            "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
-                            "Receitas de Juros sobre o Capital Pr\u00f3prio": {},
-                            "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "Resultados Positivos em SCP": {},
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
-                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
-                        }
-                    },
-                    "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
-                            "(-) Cofins": {},
-                            "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
-                            "(-) ICMS": {},
-                            "(-) ISS": {},
-                            "(-) PIS/Pasep": {},
-                            "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
-                        },
-                        "RECEITA BRUTA DA ATIVIDADE RURAL": {
-                            "Receita da Atividade Rural": {}
-                        }
-                    }
-                }
-            },
-            "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": {
-                "OUTRAS RECEITAS E OUTRAS DESPESAS": {
-                    "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
-                        "DESPESAS N\u00c3O OPERACIONAIS": {
-                            "(-) Outras Despesas N\u00e3o Operacionais": {},
-                            "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {},
-                            "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
-                        },
-                        "RECEITAS N\u00c3O OPERACIONAIS": {
-                            "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {},
-                            "Outras Receitas N\u00e3o Operacionais": {},
-                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
-                        }
-                    }
-                },
-                "PARTICIPA\u00c7\u00d5ES": {
-                    "PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
-                        "OUTRAS PARTICIPA\u00c7\u00d5ES": {
-                            "(-) Outras": {},
-                            "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {},
-                            "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
-                        },
-                        "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
-                            "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {},
-                            "(-) Outras Participa\u00e7\u00f5es de Empregados": {},
-                            "(-) Participa\u00e7\u00f5es de Empregados": {}
-                        }
-                    }
-                },
-                "RESULTADO OPERACIONAL": {
-                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
-                        "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {},
-                        "CUSTO DAS MERCADORIAS REVENDIDAS": {
-                            "Custo das Mercadorias Revendidas": {},
-                            "Custo dos Servi\u00e7os Vendidos": {}
-                        },
-                        "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
-                            "Custo das Unidades Imobili\u00e1rias Vendidas": {}
-                        },
-                        "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
-                            "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": {}
-                        }
-                    },
-                    "DESPESAS OPERACIONAIS": {
-                        "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
-                            "Alimenta\u00e7\u00e3o do Trabalhador": {},
-                            "Alugu\u00e9is": {},
-                            "Arrendamento Mercantil": {},
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {},
-                            "Bens de Natureza Permanente Deduzidos como Despesa": {},
-                            "CPMF": {},
-                            "Cofins": {},
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {},
-                            "Demais Provis\u00f5es": {},
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
-                            "Despesas com viagens, di\u00e1rias e ajusta de custo": {},
-                            "Doa\u00e7\u00f5es a Entidades Civis": {},
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)": {},
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
-                            "Encargos Sociais \u2013 FGTS": {},
-                            "Encargos Sociais \u2013 Outros": {},
-                            "Encargos Sociais \u2013 Previd\u00eancia Social": {},
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
-                            "Fundo de Aposentadoria Programada Individual de Empregados": {},
-                            "Gratifica\u00e7\u00f5es a Administradores": {},
-                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {},
-                            "Multas": {},
-                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {},
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                            "Outras Despesas Operacionais": {},
-                            "Outros Gastos com Pessoal": {},
-                            "PIS/Pasep": {},
-                            "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {},
-                            "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {},
-                            "Plano de Previd\u00eancia Privada de Empregados": {},
-                            "Planos de Poupan\u00e7a e Investimentos de Empregados": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                            "Propaganda, Publicidade e Patroc\u00ednio": {},
-                            "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {},
-                            "Provis\u00e3o para Perda de Estoque": {},
-                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {},
-                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {},
-                            "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}
-                        }
-                    },
-                    "OUTRAS DESPESAS OPERACIONAIS": {
-                        "OUTRAS DESPESAS OPERACIONAIS": {
-                            "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
-                            "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
-                            "(-) Contrapartida dos Ajustes ao Valor Presente": {},
-                            "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel": {},
-                            "(-) Juros sobre o Capital Pr\u00f3prio": {},
-                            "(-) Outras Despesas Financeiras": {},
-                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
-                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
-                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
-                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
-                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "(-) Resultados Negativos em SCP": {},
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}
-                        }
-                    },
-                    "OUTRAS RECEITAS OPERACIONAIS": {
-                        "OUTRAS RECEITAS OPERACIONAIS": {
-                            "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {},
-                            "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {},
-                            "Contrapartida dos Ajustes ao Valor Presente": {},
-                            "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {},
-                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
-                            "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
-                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
-                            "Outras Receitas Financeiras": {},
-                            "Outras Receitas Operacionais": {},
-                            "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {},
-                            "Receitas de Juros sobre o Capital Pr\u00f3prio": {},
-                            "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "Resultados Positivos em SCP": {},
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
-                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
-                        }
-                    },
-                    "RECEITA LIQUIDA": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
-                            "(-) Cofins": {},
-                            "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {},
-                            "(-) ICMS": {},
-                            "(-) ISS": {},
-                            "(-) PIS/Pasep": {},
-                            "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
-                        },
-                        "RECEITA BRUTA": {
-                            "Outras": {},
-                            "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {},
-                            "Receita da Revenda de Mercadorias no Mercado Interno": {},
-                            "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {},
-                            "Receita das Unidades Imobili\u00e1rias Vendidas": {},
-                            "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": {},
-                            "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": {},
-                            "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": {},
-                            "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": {}
-                        }
-                    }
-                }
-            },
-            "root_type": "Income"
-        },
-        "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": {
-            "OUTRAS RECEITAS E DESPESAS": {
-                "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
-                    "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
-                        "DESPESAS N\u00c3O OPERACIONAIS": {
-                            "(-) Outras Despesas N\u00e3o Operacionais": {},
-                            "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
-                        },
-                        "RECEITAS N\u00c3O OPERACIONAIS": {
-                            "Outras Receitas N\u00e3o Operacionais": {},
-                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": {}
-                        }
-                    }
-                }
-            },
-            "RESULTADO OPERACIONAL": {
-                "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": {
-                    "CUSTO DOS PRODUTOS VENDIDOS": {
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": {
-                            "Custos dos Produtos Vendidos em Geral": {},
-                            "Outros Custos": {}
-                        },
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": {
-                            "Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {},
-                            "Custos dos Produtos para Assist\u00eancia Social - Vendidos": {},
-                            "Outras": {}
-                        },
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": {
-                            "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {},
-                            "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {},
-                            "Outros Custos": {}
-                        },
-                        "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
-                            "Custos dos Produtos para Sa\u00fade - Gratuidades": {},
-                            "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {},
-                            "Outros Custos": {}
-                        }
-                    },
-                    "CUSTO DOS SERVI\u00c7OS PRESTADOS": {
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": {
-                            "Custo dos Servi\u00e7os Prestados em Geral": {},
-                            "Outros Custos": {}
-                        },
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": {
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {},
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Custo dos Servi\u00e7os Prestados a Gratuidade": {},
-                            "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
-                            "Outros Custos": {}
-                        },
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": {
-                            "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": {},
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": {},
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Custo dos Servi\u00e7os Prestados a Gratuidade": {},
-                            "Custo dos Servi\u00e7os Prestados ao PROUNI": {},
-                            "Outros Custos": {}
-                        },
-                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": {
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": {},
-                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {},
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {},
-                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Custo dos Servi\u00e7os Prestados a Gratuidade": {},
-                            "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {},
-                            "Outros Custos": {}
-                        }
-                    }
-                },
-                "DESPESAS OPERACIONAIS": {
-                    "DESPESAS OPERACIONAIS": {
-                        "DESPESAS OPERACIONAIS": {
-                            "Alugu\u00e9is": {},
-                            "Arrendamento Mercantil": {},
-                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {},
-                            "COFINS": {},
-                            "CPMF": {},
-                            "CSLL": {},
-                            "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": {},
-                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": {},
-                            "Demais Provis\u00f5es": {},
-                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es a Entidades Civis": {},
-                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {},
-                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {},
-                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {},
-                            "FGTS (sem indeniza\u00e7\u00e3o 40%)": {},
-                            "Indeniza\u00e7\u00f5es Trabalhistas": {},
-                            "Multas": {},
-                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {},
-                            "Outras Despesas Operacionais": {},
-                            "PIS/PASEP": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {},
-                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {},
-                            "Propaganda e Publicidade": {},
-                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {},
-                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": {},
-                            "Remunera\u00e7\u00f5es a Empregados": {},
-                            "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": {}
-                        }
-                    }
-                },
-                "OUTRAS DESPESAS OPERACIONAIS": {
-                    "OUTRAS DESPESAS OPERACIONAIS": {
-                        "OUTRAS DESPESAS OPERACIONAIS": {
-                            "(-) Outras Despesas de Aplica\u00e7\u00f5es": {},
-                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
-                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {},
-                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {},
-                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
-                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {},
-                            "Outras Despesas Operacionais": {}
-                        }
-                    }
-                },
-                "OUTRAS RECEITAS OPERACIONAIS": {
-                    "OUTRAS RECEITAS OPERACIONAIS": {
-                        "OUTRAS RECEITAS OPERACIONAIS": {
-                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {},
-                            "Ganhos em Opera\u00e7\u00f5es Day-Trade": {},
-                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {},
-                            "Outras": {},
-                            "Outras Receitas Operacionais": {},
-                            "Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {},
-                            "Rendimentos e Ganhos de Capital Auferidos no Exterior": {},
-                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {},
-                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {},
-                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
-                        }
-                    }
-                },
-                "RECEITA OPERACIONAL L\u00cdQUIDA": {
-                    "RECEITA BRUTA": {
-                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
-                            "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {},
-                            "(-) Vendas Canceladas": {},
-                            "Outras": {}
-                        },
-                        "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
-                            "Contribui\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Outras": {},
-                            "Servi\u00e7os Educacionais": {}
-                        },
-                        "RECEITA DE SERVI\u00c7OS DE SA\u00daDE": {
-                            "Contribui\u00e7\u00f5es": {},
-                            "Conv\u00eanios \u2013 Outros": {},
-                            "Conv\u00eanios \u2013 SUS": {},
-                            "Doa\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Outras": {},
-                            "Pacientes Particulares": {}
-                        },
-                        "RECEITA DE VENDA DE PRODUTOS": {
-                            "Da atividade de Assist\u00eancia Social": {},
-                            "Da atividade de Educa\u00e7\u00e3o": {},
-                            "Da atividade de Sa\u00fade": {},
-                            "Outras": {}
-                        },
-                        "RECEITAS DE OUTRAS ATIVIDADES": {
-                            "Contribui\u00e7\u00f5es Confederativas/Associativas": {},
-                            "Contribui\u00e7\u00f5es Sindicais": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {},
-                            "Mensalidades": {},
-                            "Outras": {},
-                            "Outras Contribui\u00e7\u00f5es": {}
-                        },
-                        "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
-                            "Contribui\u00e7\u00f5es": {},
-                            "Conv\u00eanios - Outros": {},
-                            "Doa\u00e7\u00f5es": {},
-                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {},
-                            "Outras": {},
-                            "Pacientes Particulares": {}
-                        }
-                    }
-                }
-            },
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_en_chart_template_en.json

@@ -1,7 +1,6 @@
 {
     "country_code": "ca",
-    "name": "Chart of Accounts for english-speaking provinces",
-	"is_active": "Yes",
+    "name": "Canada - Chart of Accounts for english-speaking provinces",
     "tree": {
         "ASSETS": {
             "CURRENT ASSETS": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ca_ca_fr_chart_template_fr.json

@@ -1,154 +0,0 @@
-{
-    "country_code": "ca",
-    "name": "Plan comptable pour les provinces francophones",
-	"is_active": "Yes",
-    "tree": {
-        "ACTIF": {
-            "ACTIFS COURANTS": {
-                "CERTIFICATS DE D\u00c9P\u00d4TS": {},
-                "COMPTES CLIENTS": {
-                    "Comptes clients": {
-                        "account_type": "Receivable"
-                    },
-                    "PROVISION POUR CR\u00c9ANCES DOUTEUSES": {}
-                },
-                "ENCAISSE": {},
-                "FRAIS PAY\u00c9S D'AVANCE": {},
-                "IMP\u00d4TS \u00c0 RECEVOIR": {
-                    "TPS \u00e0 recevoir": {},
-                    "TVH \u00e0 recevoir": {
-                        "TVH \u00e0 recevoir - 13%": {},
-                        "TVH \u00e0 recevoir - 14%": {},
-                        "TVH \u00e0 recevoir - 15%": {}
-                    },
-                    "TVP/TVQ \u00e0 recevoir": {}
-                },
-                "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION": {},
-                "STOCKS": {
-                    "Stock": {},
-                    "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}
-                },
-                "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}
-            },
-            "ACTIFS NON-COURANTS": {
-                "IMMOBILISATIONS CORPORELLES": {
-                    "AMORTISSEMENTS CUMUL\u00c9S": {}
-                },
-                "IMMOBILISATIONS INCORPORELLES": {
-                    "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS": {}
-                },
-                "PLACEMENTS DISPONIBLES \u00c0 LA VENTE": {}
-            },
-            "root_type": "Asset"
-        },
-        "CAPITAUX PROPRES": {
-            "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL": {},
-            "B\u00c9N\u00c9FICES NON R\u00c9PARTIS": {},
-            "CAPITAL-ACTIONS": {},
-            "DIVIDENDES": {},
-            "PRIMES": {},
-            "SURPLUS D'APPORT": {},
-            "root_type": "Equity",
-            "\u00c9CARTS DE CONVERSION": {}
-        },
-        "CHARGES": {
-            "CHARGES D'EXPLOITATION": {
-                "AUTRES FRAIS D'EXPLOITATION": {},
-                "CO\u00dbT DES PRODUITS VENDUS": {
-                    "Achats": {},
-                    "Achats dans des provinces harmonis\u00e9es": {},
-                    "Achats dans des provinces non-harmonis\u00e9es": {},
-                    "Achats \u00e0 l'\u00e9tranger": {}
-                },
-                "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT": {},
-                "FRAIS G\u00c9N\u00c9RAUX": {},
-                "FRAIS SUR VENTE": {},
-                "SALAIRES ET CHARGES SOCIALES": {
-                    "Assurance Emploi": {},
-                    "Assurance parentale": {},
-                    "Fonds des services de sant\u00e9": {},
-                    "Imp\u00f4t f\u00e9d\u00e9ral": {},
-                    "Imp\u00f4t provincial": {},
-                    "Normes du travail": {},
-                    "Rentes": {},
-                    "Salaires": {},
-                    "Sant\u00e9 et s\u00e9curit\u00e9 au travail": {},
-                    "Vacances": {}
-                }
-            },
-            "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
-                "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
-                "INT\u00c9R\u00caTS D\u00c9BITEURS": {}
-            },
-            "root_type": "Expense"
-        },
-        "PASSIF": {
-            "PASSIFS COURANTS": {
-                "AUTRES COMPTES CR\u00c9DITEURS": {},
-                "DETTES FINANCI\u00c8RES COURANTES": {},
-                "FOURNISSEURS ET COMPTES RATTACH\u00c9S": {
-                    "Comptes fournisseurs": {
-                        "account_type": "Payable"
-                    }
-                },
-                "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER": {
-                    "AGENCE DU REVENU DU CANADA": {
-                        "ASSURANCE EMPLOI \u00c0 PAYER": {
-                            "AE - Contribution de l'employeur": {},
-                            "AE - Contribution des employ\u00e9s": {}
-                        },
-                        "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus": {}
-                    },
-                    "AGENCE DU REVENU PROVINCIAL": {
-                        "ASSURANCE PARENTALE \u00c0 PAYER": {
-                            "AP - Contribution de l'employeur": {},
-                            "AP - Contribution des employ\u00e9s": {}
-                        },
-                        "Fond des Services de Sant\u00e9 \u00e0 payer": {},
-                        "Imp\u00f4t provincial sur les revenus": {},
-                        "Normes du Travail \u00e0 payer": {},
-                        "RENTES \u00c0 PAYER": {
-                            "Rentes - Contribution de l'employeur": {},
-                            "Rentes - Contribution des employ\u00e9s": {}
-                        },
-                        "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer": {}
-                    }
-                },
-                "IMP\u00d4TS \u00c0 PAYER": {
-                    "TPS \u00e0 payer": {},
-                    "TVH \u00e0 payer": {
-                        "TVH \u00e0 payer - 13%": {},
-                        "TVH \u00e0 payer - 14%": {},
-                        "TVH \u00e0 payer - 15%": {}
-                    },
-                    "TVP/TVQ \u00e0 payer": {}
-                },
-                "PASSIFS DE STOCK": {
-                    "Stock re\u00e7u non factur\u00e9": {}
-                },
-                "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION": {}
-            },
-            "PASSIFS NON-COURANTS": {
-                "AUTRES PASSIFS NON-COURANTS": {},
-                "DETTES FINANCI\u00c8RES NON-COURANTES": {},
-                "IMP\u00d4TS DIFF\u00c9R\u00c9S": {},
-                "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {}
-            },
-            "root_type": "Liability"
-        },
-        "PRODUITS": {
-            "PRODUITS D'EXPLOITATION": {
-                "AUTRES PRODUITS D'EXPLOITATION": {},
-                "Ventes": {},
-                "Ventes avec des provinces harmonis\u00e9es": {},
-                "Ventes avec des provinces non-harmonis\u00e9es": {},
-                "Ventes \u00e0 l'\u00e9tranger": {}
-            },
-            "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {
-                "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {},
-                "INT\u00c9R\u00caTS": {}
-            },
-            "root_type": "Income"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ch_l10nch_chart_template.json

@@ -1,8 +1,6 @@
 {
     "country_code": "ch",
-    "name": "Plan comptable STERCHI",
-	"is_active": "Yes",
-	"disabled": "Yes",
+    "name": "Switzerland - Plan comptable STERCHI",
     "tree": {
         "Actif": {
             "Actifs circulants": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cl_cl_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "cl",
-    "name": "Plan de Cuentas",
-	"disabled": "Yes",
+    "name": "Chile - Plan de Cuentas",
     "tree": {
         "Cuentas de Movimiento": {
             "Compras": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china.json

@@ -1,7 +1,6 @@
 {
     "country_code": "cn",
-	"disabled": "Yes",
-    "name": "\u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868  \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
+    "name": "China - \u4e2d\u56fd\u4f1a\u8ba1\u79d1\u76ee\u8868  \uff08\u8d22\u4f1a[2006]3\u53f7\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
     "tree": {
         "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {
             "root_type": ""

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cn_l10n_chart_china_small_business.json

@@ -1,199 +0,0 @@
-{
-    "country_code": "cn",
-	"disabled": "Yes",
-    "name": "\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u79d1\u76ee\u8868\uff08\u8d22\u4f1a[2011]17\u53f7\u300a\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\u300b\uff09",
-    "tree": {
-        "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u5e94\u6536\u6b3e": {
-            "root_type": ""
-        },
-        "\u5176\u4ed6\u8d27\u5e01\u8d44\u91d1": {
-            "root_type": ""
-        },
-        "\u5229\u6da6\u5206\u914d": {
-            "root_type": ""
-        },
-        "\u5236\u9020\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u539f\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u5468\u8f6c\u6750\u6599": {
-            "root_type": ""
-        },
-        "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406": {
-            "root_type": ""
-        },
-        "\u5728\u5efa\u5de5\u7a0b": {
-            "root_type": ""
-        },
-        "\u5728\u9014\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u59d4\u6258\u52a0\u5de5\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5b9e\u6536\u8d44\u672c": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u65bd\u5de5": {
-            "root_type": ""
-        },
-        "\u5de5\u7a0b\u7269\u8d44": {
-            "root_type": ""
-        },
-        "\u5e93\u5b58\u5546\u54c1": {
-            "root_type": ""
-        },
-        "\u5e94\u4ea4\u7a0e\u8d39": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c": {
-            "root_type": ""
-        },
-        "\u5e94\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u5229\u606f": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u7968\u636e": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u80a1\u5229": {
-            "root_type": ""
-        },
-        "\u5e94\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2": {
-            "root_type": ""
-        },
-        "\u6240\u5f97\u7a0e": {
-            "root_type": ""
-        },
-        "\u6295\u8d44\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u65e0\u5f62\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u672c\u5e74\u5229\u6da6": {
-            "root_type": ""
-        },
-        "\u673a\u68b0\u4f5c\u4e1a": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u6210\u672c\u5dee\u5f02": {
-            "root_type": ""
-        },
-        "\u6750\u6599\u91c7\u8d2d": {
-            "root_type": ""
-        },
-        "\u6d88\u8017\u6027\u751f\u7269\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u73b0\u91d1": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6027\u751f\u7269\u8d44\u4ea7": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6027\u751f\u7269\u8d44\u4ea7\u7d2f\u8ba1\u6298\u65e7": {
-            "root_type": ""
-        },
-        "\u751f\u4ea7\u6210\u672c": {
-            "root_type": ""
-        },
-        "\u76c8\u4f59\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u77ed\u671f\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u7814\u53d1\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u7ba1\u7406\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u7d2f\u8ba1\u644a\u9500": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u5916\u652f\u51fa": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u5916\u6536\u5165": {
-            "root_type": ""
-        },
-        "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0": {
-            "root_type": ""
-        },
-        "\u8d22\u52a1\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u8d44\u672c\u516c\u79ef": {
-            "root_type": ""
-        },
-        "\u9012\u5ef6\u6536\u76ca": {
-            "root_type": ""
-        },
-        "\u94f6\u884c\u5b58\u6b3e": {
-            "root_type": ""
-        },
-        "\u9500\u552e\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u501f\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u503a\u5238\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5e94\u4ed8\u6b3e": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u5f85\u644a\u8d39\u7528": {
-            "root_type": ""
-        },
-        "\u957f\u671f\u80a1\u6743\u6295\u8d44": {
-            "root_type": ""
-        },
-        "\u9884\u4ed8\u8d26\u6b3e": {
-            "root_type": ""
-        },
-        "\u9884\u6536\u8d26\u6b3e": {
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "co",
-    "name": "Unique Account Chart - PUC",
-	"is_active": "Yes",
+    "name": "Colombia - Unique Account Chart - PUC",
     "tree": {
         "ACTIVO": {
             "DEUDORES": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_0.json

@@ -1,7 +1,6 @@
 {
     "country_code": "cr",
-    "name": "Costa Rica - Company 0",
-	"is_active": "Yes",
+    "name": "Costa Rica - Chart of Accounts 1",
     "tree": {
         "0-Activo": {
             "0-Activo circulante": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/cr_account_chart_template_x.json

@@ -1,7 +1,6 @@
 {
     "country_code": "cr",
-    "name": "Costa Rica - Company 1",
-	"is_active": "Yes",
+    "name": "Costa Rica - Chart of Accounts 2",
     "tree": {
         "xActivo": {
             "root_type": "Asset",

erpnext/accounts/doctype/account/chart_of_accounts/unverified/de_l10n_de_chart_template.json

@@ -1,8 +1,6 @@
 {
     "country_code": "de",
-    "name": "Deutscher Kontenplan SKR03",
-	"is_active": "No",
-	"disabled": "Yes",
+    "name": "Germany - Kontenplan SKR03",
     "tree": {
         "Aktiva": {
             "Abgrenzung latenter Steuern": {
@@ -400,8 +398,7 @@
                 "Jahres\u00fcberschuss Jahresfehlbetrag": {}
             },
             "Rechnungsabgrenzungsposten": {
-                "Passive Rechnungsabgrenzung": {},
-                "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {}
+                "Passive Rechnungsabgrenzung": {}
             },
             "R\u00fcckstellungen": {
                 "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": {
@@ -1347,10 +1344,6 @@
                 "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)": {},
                 "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890": {}
             },
-            "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG": {
-                "Anteil f\u00fcr Verbindlichkeitskonten": {},
-                "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten": {}
-            },
             "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz": {
                 "Besch\u00e4ftigte Personen": {},
                 "Gegenkonto zu 9200": {},

erpnext/accounts/doctype/account/chart_of_accounts/unverified/es_account_chart_template_common.json

@@ -1,6 +1,6 @@
 {
     "country_code": "es", 
-    "name": "PGCE com\u00fan", 
+    "name": "Spain - PGCE com\u00fan", 
     "tree": {
         "Acreedores y deudores por operaciones comerciales": {
             "Acreedores varios": {
@@ -1481,10 +1481,7 @@
                 }
             }, 
             "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta": {
-                "Deterioro de valor de activos no corrientes mantenidos para la venta": {
-                    "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {
-                        "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {}
-                    }, 
+                "Deterioro de valor de activos no corrientes mantenidos para la venta": { 
                     "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {
                         "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {}
                     }, 

erpnext/accounts/doctype/account/chart_of_accounts/unverified/et_l10n_et.json

@@ -1,7 +1,6 @@
 {
     "country_code": "et",
-    "name": "Ethiopia Tax and Account Chart Template",
-	"is_active": "Yes",
+    "name": "Ethiopia - Chart of Accounts",
     "tree": {
         "ASSETS": {
             "Cash and Cash Equivalents": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/gr_l10n_gr_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "gr", 
-    "name": "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5", 
+    "name": "Greece - \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5", 
     "tree": {
         "\u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u0398\u0395\u03a3\u0399\u039c\u0391": {
             "root_type": "", 

erpnext/accounts/doctype/account/chart_of_accounts/unverified/gt_cuentas_plantilla.json

@@ -1,134 +0,0 @@
-{
-    "country_code": "gt",
-    "name": "Plantilla de cuentas de Guatemala (sencilla)",
-	"is_active": "Yes",
-    "tree": {
-        "Activo": {
-            "Activo Corriente": {
-                "Caja y Bancos": {
-                    "Caja Chica": {}
-                },
-                "Cuentas y Documentos por Cobrar": {
-                    "Cuentas por Cobrar Empresas Afilidas": {},
-                    "Cuentas por Cobrar Generales": {},
-                    "Otras Cuentas por Cobrar": {},
-                    "Prestamos al Personal": {}
-                },
-                "IVA por Cobrar": {
-                    "IVA por Cobrar": {},
-                    "Retenciones de IVA recibidas": {}
-                },
-                "Inventario": {}
-            },
-            "Diferido": {
-                "Gastos Anticipados": {
-                    "Gastos Anticipados": {}
-                },
-                "Gastos de Organizaci\u00f3n": {
-                    "Gastos de Organizaci\u00f3n": {}
-                },
-                "Gastos por Amortizar": {
-                    "Gastos por Amortizar": {}
-                },
-                "Otros Activos": {
-                    "Otros Activos": {}
-                }
-            },
-            "No Corriente": {
-                "Depreciaciones Acumuladas": {
-                    "Depreciaciones Acumuladas": {}
-                },
-                "Propiedad, Planta y Equipo": {
-                    "Propiedad, Planta y Equipo": {}
-                }
-            },
-			"root_type": "Asset"
-        },
-        "Pasivo": {
-            "Cr\u00e9ditos Diferidos": {
-                "Cr\u00e9ditos Diferidos": {
-                    "Anticipos": {}
-                }
-            },
-            "Pasivo Corto Plazo": {
-                "Cuentas y Documentos por Pagar": {
-                    "Cuentas y Documentos por Pagar": {}
-                },
-                "IVA por Pagar": {
-                    "IVA por Pagar": {}
-                },
-                "Impuestos": {
-                    "Impuestos": {}
-                }
-            },
-            "Pasivo a Largo Plazo": {
-                "Provisi\u00f3n para Indemnizaciones": {
-                    "Provisi\u00f3n para Indemnizaciones": {}
-                }
-            },
-			"root_type": "Liability"
-        },
-        "Patrimonio": {
-            "Patrimonio de los Accionistas": {
-                "Patrimonio de los Accionistas": {
-                    "Capital Autorizado, Suscr\u00edto y Pagado": {},
-                    "Perdidas y Ganancias": {},
-                    "Reservas": {}
-                }
-            },
-			"root_type": "Asset"
-        },
-        "Egresos": {
-            "Costos": {
-                "Costos de Ventas": {
-                    "Costos de Ventas": {}
-                }
-            },
-			"root_type": "Expense"
-        },
-        "Gastos": {
-            "Gastos de Operaci\u00f3n": {
-                "Gastos de Administraci\u00f3n": {
-                    "Gastos de Administraci\u00f3n": {}
-                },
-                "Otros Gastos de Operaci\u00f3n": {
-                    "Otros Gastos de Operaci\u00f3n": {}
-                }
-            },
-            "Gastos de Ventas": {
-                "Gastos de Ventas": {
-                    "Gastos de Ventas": {}
-                }
-            },
-            "Gastos no Deducibles": {
-                "Gastos no Deducibles": {
-                    "Gastos no Deducibles": {}
-                }
-            },
-			"root_type": "Expense"
-        },
-        "Ingresos": {
-            "Otros Ingresos": {
-                "Otros Ingresos": {
-                    "Otros Ingresos": {}
-                }
-            },
-            "Ventas": {
-                "Ventas Netas": {
-                    "Descuentos Sobre Ventas": {},
-                    "Ventas": {}
-                }
-            },
-			"root_type": "Income"
-        },
-        "Otros Gastos y Productos Financieros": {
-            "Otros Gastos y Productos Financieros": {
-                "Otros Gastos y Productos Financieros": {
-                    "Intereses": {},
-                    "Otros Gastos Financieros": {}
-                }
-            },
-			"root_type": "Expense"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/hn_cuentas_plantilla.json

@@ -1,7 +1,6 @@
 {
     "country_code": "hn",
-    "name": "Plantilla de cuentas de Honduras (sencilla)",
-	"is_active": "Yes",
+    "name": "Honduras - Plantilla de cuentas de",
     "tree": {
         "Activo": {
             "Activo Corriente": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/hr_l10n_hr_chart_template_rrif.json

@@ -1,6 +1,6 @@
 {
     "country_code": "hr", 
-    "name": "RRIF-ov ra\u010dunski plan za poduzetnike", 
+    "name": "Croatia - RRIF-ov ra\u010dunski plan za poduzetnike", 
     "tree": {
         "FINANCIJSKI REZULTAT POSLOVANJA": {
             "DOBITAK ILI GUBITAK RAZDOBLJA": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/hu_hungarian_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "hu", 
-    "name": "Magyar f\u0151k\u00f6nyvi kivonat", 
+    "name": "Hungary - Magyar f\u0151k\u00f6nyvi kivonat", 
     "tree": {
         "Eredm\u00e9ny sz\u00e1ml\u00e1k": {
             "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE, BEV\u00c9TELEK": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/it_l10n_it_chart_template_generic.json

@@ -1,6 +1,6 @@
 {
     "country_code": "it",
-    "name": "Generic Chart of Accounts",
+    "name": "Italy - Generic Chart of Accounts",
     "tree": {
         "ATTIVO": {
             "CREDITI COMMERCIALI": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ma_l10n_kzc_temp_chart.json

@@ -1,6 +1,6 @@
 {
     "country_code": "ma", 
-    "name": "compta Kazacube", 
+    "name": "Morocco - Compta Kazacube", 
     "tree": {
         "COMPTES DE BILAN": {
             "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/mx_vauxoo_mx_chart_template.json

@@ -1,571 +0,0 @@
-{
-    "country_code": "mx", 
-    "name": "Plan de Cuentas para Mexico", 
-    "tree": {
-        "ACTIVO": {
-            "ACTIVO CIRCULANTE": {
-                "DOCUMENTOS Y CUENTAS  POR COBRAR": {
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, 
-                    "CUENTAS POR COBRAR ACCIONISTAS": {
-                        "CUENTAS POR COBRAR SOCIOS": {
-                            "account_type": "Receivable"
-                        }
-                    }, 
-                    "CUENTAS POR COBRAR EMPLEADOS": {
-                        "ANTICIPO DE NOMINA": {}, 
-                        "CUENTAS POR COBRAR EMPLEADOS": {
-                            "account_type": "Receivable"
-                        }, 
-                        "CUENTAS POR COBRAR SOCIOS": {
-                            "account_type": "Receivable"
-                        }, 
-                        "PRESTAMOS PERSONALES": {}, 
-                        "SEGURO DE VEHICULOS": {}, 
-                        "UTILIDADES": {}, 
-                        "VACACIONES": {}, 
-                        "VIATICOS VENDEDORES": {}
-                    }, 
-                    "CUENTAS POR COBRAR EXTERIOR": {}, 
-                    "CUENTAS POR COBRAR NACIONALES": {
-                        "COBRO ANTICIPO CLIENTES": {}, 
-                        "CUENTAS POR COBRAR CLIENTES": {
-                            "account_type": "Receivable"
-                        }, 
-                        "CUENTAS POR COBRAR DETALLISTA": {
-                            "account_type": "Receivable"
-                        }, 
-                        "CUENTAS POR COBRAR MAYORISTA": {
-                            "account_type": "Receivable"
-                        }
-                    }, 
-                    "EFECTOS POR COBRAR": {
-                        "EFECTOS POR COBRAR NACIONALES": {
-                            "account_type": "Receivable"
-                        }
-                    }, 
-                    "INTERESES POR COBRAR": {}, 
-                    "OTRAS CUENTAS POR COBRAR": {
-                        "ADELANTO A PROVEEDORES": {}, 
-                        "CHEQUES DEVUELTOS": {}, 
-                        "DEPOSITOS VARIOS": {}, 
-                        "DEUDORES DIVERSOS": {
-                            "account_type": "Receivable"
-                        }, 
-                        "ENTES GUBERNAMENTALES": {}, 
-                        "RECLAMO AL BANCO": {}, 
-                        "RECLAMO AL SEGURO": {}, 
-                        "TRANSFERENCIAS BANCARIAS": {}
-                    }, 
-                    "PROVINCION INCOBRABLES NACIONAL": {
-                        "PROVINCION INCOBRABLES EXTERIOR": {}, 
-                        "PROVISION INCOBRALES NACIONALES": {}
-                    }
-                }, 
-                "EFECTIVO Y VALORES NEGOCIABLES": {
-                    "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
-                        "BANCO EXTERIOR X": {}
-                    }, 
-                    "BANCOS E INTITUCIONES FINANCIERAS": {
-                        "BANCO X MXN": {}, 
-                        "BANCO X USD": {}
-                    }, 
-                    "CAJAS": {
-                        "CAJA CHICA": {}, 
-                        "CAJA PRINCIPAL": {}, 
-                        "FONDO A DEPOSITAR": {}
-                    }, 
-                    "INVERSIONES A CORTO PLAZO": {
-                        "INVERSIONES EN BONOS M.E.": {}, 
-                        "INVERSIONES EN BONOS M.N.": {}, 
-                        "INVERSIONES TEMPORALES": {}, 
-                        "PAPELES COMERCIALES": {}
-                    }
-                }, 
-                "GASTOS OPERACIONALES": {
-                    "GASTOS PREPAGADOS OPERATIVOS": {
-                        "ALQUILERES": {}, 
-                        "PUBLICIDAD": {}, 
-                        "SEGURO PREPAGADOS": {}
-                    }
-                }, 
-                "IMPUESTOS PAGADOS POR ANTICIPADOS": {
-                    "IMPUESTOS": {
-                        "IETU PAGADO": {}, 
-                        "IMPUESTO MUNICIPAL PAGADO EN EXCESO": {}, 
-                        "ISR  DECLARACION ESTIMADAS": {}, 
-                        "ISR  RETENIDO": {}, 
-                        "ISR PAGADO": {}, 
-                        "IVA . CREDITO FISCAL IMPORTACION": {}, 
-                        "IVA ACREDITABLE o PAGADO A PROVEEDORES": {}, 
-                        "IVA EFECTIVAMENTE PAGADO": {}, 
-                        "PATENTE  MUNICIPAL ESTIMADA": {}
-                    }
-                }, 
-                "INVENTARIOS": {
-                    "INVENTARIO EN TRANSITO": {
-                        "MERCANCIA EN TRANSITO": {}, 
-                        "MERCANCIA EN TRANSITOS": {}
-                    }, 
-                    "INVENTARIOS DE MERCANCIA": {
-                        "INVENTARIO FINAL": {}, 
-                        "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR": {}, 
-                        "INVENTARIOS DE MERCANCIA EXTERIOR": {}, 
-                        "INVENTARIOS DE MERCANCIA NACIONAL": {}
-                    }
-                }
-            }, 
-            "ACTIVO LARGO PLAZO": {
-                "ACTIVO FIJO NETO": {
-                    "ACTIVO FIJO": {
-                        "INMUEBLES COSTO ORIGINAL": {}, 
-                        "LICENCIA Y SOFTWARE COSTO ORIGINAL": {}, 
-                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {}, 
-                        "MUEBLES Y ENSERES COSTO ORIGINAL": {}, 
-                        "TERRENO COSTO ORIGINAL": {}, 
-                        "VEHICULOS COSTO ORIGINAL": {}
-                    }, 
-                    "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
-                        "INMUEBLES COSTO ORIGINAL": {}, 
-                        "LICENCIA Y SOFTWARE COSTO ORIGINAL": {}, 
-                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {}, 
-                        "MEJORAS A PROPIEDAD COSTO ORIGINAL": {}, 
-                        "MUEBLES Y ENSERES COSTO ORIGINAL": {}, 
-                        "TERRENOS COSTO ORIGINAL": {}, 
-                        "VEHICULOS COSTO ORIGINAL": {}
-                    }
-                }, 
-                "CARGOS DIFERIDOS": {
-                    "CARGOS DIFERIDOS": {
-                        "GASTOS DE CONSTITUCION": {}, 
-                        "MARCA DE FABRICA": {}, 
-                        "OTRAS CUENTAS POR COBRAR": {
-                            "account_type": "Receivable"
-                        }
-                    }
-                }, 
-                "IMPUESTOS DIFERIDOS": {
-                    "IMPUESTOS DIFERIDOS ISR ": {
-                        "IMPUESTOS DIFERIDOS ISR ": {}
-                    }
-                }, 
-                "INVERSIONES LARGO PLAZO": {
-                    "TITULOS DE VALORES": {
-                        "BONOS TITULOS": {}, 
-                        "INVERSIONES EN BONOS M.N.": {}, 
-                        "INVERSIONES PERMANENTES": {}
-                    }
-                }, 
-                "OTROS ACTIVOS": {
-                    "OTROS ACTIVOS": {
-                        "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {}, 
-                        "DEPOSITOS GARANTIA BANCOS": {}, 
-                        "DEPOSITOS GARANTIA PROVEEDORES": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "CAPITAL": {
-            "CAPITAL SOCIAL": {
-                "ACCIONES EN TESORERIA": {
-                    "ACCIONES EN TESORERIA": {
-                        "ACCIONES EN TESORERIA": {}, 
-                        "ACTUALIZACION DE VALOR": {}
-                    }
-                }, 
-                "CAPITAL SOCIAL PAGADO": {
-                    "CAPITAL SOCIAL PAGADO": {
-                        "ACTUALIZACION DEL VALOR": {}, 
-                        "CAPITAL SOCIAL": {}
-                    }
-                }
-            }, 
-            "GANANCIAS Y PERDIDAS": {
-                "GANACIAS Y PERDIDAS": {
-                    "GANACIAS Y PERDIDAS": {}
-                }
-            }, 
-            "RESERVA DE CAPITAL": {
-                "OTRAS RESERVAS": {
-                    "OTRAS RESERVAS": {
-                        "ACTUALIZACION DEL VALOR": {}, 
-                        "VALOR ORIGINAL": {}
-                    }
-                }, 
-                "RESERVA LEGAL": {
-                    "RESERVA LEGAL": {
-                        "RESERVA P/FUTURO AUMENTO DE CAPITAL": {}, 
-                        "VALOR ORIGINAL RESERVA LEGAL": {}
-                    }
-                }
-            }, 
-            "SUPERAVIT": {
-                "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
-                    "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {}
-                }, 
-                "SUPERAVIT GANADO": {
-                    "RESULTADO POR EXPOS. A LA INFLACION": {
-                        "ACTUALIZACION DEL PATRIMONIO": {}, 
-                        "EXCLUSIONES FISCALES": {}, 
-                        "REAJUSTE POR INFLACION": {}
-                    }, 
-                    "SUPERAVIT OPERATIVO": {
-                        "UTILIDADES DEL EJERCICIO": {}, 
-                        "UTILIDADES NO DISTRIBUIDAS": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "COSTO": {
-            "COSTO DE VENTAS": {
-                "COSTO DE VENTAS": {
-                    "COSTO DE VENTAS": {
-                        "COSTO DE VENTAS": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "CUENTAS DE ORDEN": {
-            "CUENTAS DE ORDEN": {
-                "CUENTAS DE ORDEN DEUDORAS": {
-                    "CUENTAS DE ORDEN DEUDORAS": {
-                        "CARTAS DE CREDITOS": {}, 
-                        "MERCANCIAS COMPRADAS EN TRANSITO": {}, 
-                        "MERCANCIAS EN CONSIGNACION": {}
-                    }
-                }
-            }, 
-            "CUENTAS DE ORDEN ACREEDORAS": {
-                "CUENTAS DE ORDEN ACREEDORAS": {
-                    "CUENTAS DE ORDEN ACREEDORAS": {
-                        "MERCANCIA EN CONSIGNACION P. COMPRA": {}, 
-                        "MERCANCIA VENDIDAS EN TRANSITO": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "GASTOS": {
-            "GASTOS OPERATIVOS": {
-                "DEPRECIACION Y AMORTIZACION": {
-                    "AMORTIZACION": {
-                        "SEGUROS": {}
-                    }, 
-                    "DEPRECIACION": {
-                        "INMUEBLES": {}, 
-                        "LICENCIA Y SOFTWARE": {}, 
-                        "MAQUINARIAS Y EQUIPOS": {}, 
-                        "MEJORAS A PROPIEDAD": {}, 
-                        "MUEBLES Y ENSERES": {}, 
-                        "VEHICULOS": {}
-                    }
-                }, 
-                "GASTOS COMERCIALIZACION": {
-                    "GASTOS DE DISTRIBUCION": {
-                        "ACTIVIDADES REGIONALES": {}, 
-                        "CUENTAS INCOBRABLES NACIONALES": {}, 
-                        "DISTRIBUCION Y REPARTO LOCALES": {}, 
-                        "EVENTOS ESPECIALES": {}, 
-                        "MATERIALES PROMOCIONALES": {}, 
-                        "MEDIOS": {}, 
-                        "PATENTE INDUSTRIA Y COMERCIO": {}, 
-                        "PRODUCCION MATERIAL P.O.P.": {}, 
-                        "PROMOCIONES": {}, 
-                        "PUBLICIDAD": {}, 
-                        "TRANSPORTE Y FLETES": {}
-                    }
-                }, 
-                "GASTOS DE PERSONAL": {
-                    "GASTOS PERSONAL": {
-                        "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {}, 
-                        "BENEFICIOS AYUDAS ESCOLARES": {}, 
-                        "BENEFICIOS BECAS": {}, 
-                        "BENEFICIOS COMEDOR": {}, 
-                        "BENEFICIOS SERVICIOS MEDICOS": {}, 
-                        "BENEFICIOS UNIFORMES": {}, 
-                        "BONIFICACION UNICA ESPECIAL": {}, 
-                        "BONO VACACIONAL": {}, 
-                        "COMISION AL PERSONAL": {}, 
-                        "CONTRIBUCIONES": {}, 
-                        "GASTOS PERSONAL CONTRATADO": {}, 
-                        "GASTOS PERSONAL TRANSFERIDOSR": {}, 
-                        "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {}, 
-                        "HORAS EXTRAORDINARIAS": {}, 
-                        "HORAS EXTRAS": {}, 
-                        "INTERESES S/PRESTACIONES SOCIALES": {}, 
-                        "PRESTACIONES SOCIALES": {}, 
-                        "PRIMA POR RENDIMIENTO": {}, 
-                        "PROGRAMA DE ALIMENTACION EMPLEADOS": {}, 
-                        "SUELDOS DIRECTIVOS": {}, 
-                        "SUELDOS EMPLEADOS": {}, 
-                        "TRANSPORTE Y ALIMENTACION": {}, 
-                        "UTILIDADES": {}, 
-                        "VACACIONES": {}, 
-                        "VIATICOS Y GASTOS DE REPRESENTACION": {}
-                    }
-                }, 
-                "GASTOS GENERALES": {
-                    "GASTOS GENERALES": {
-                        "AGUA POTABLE Y REFRIGERIO": {}, 
-                        "AJUSTE DE INVENTARIOS DONADOS": {}, 
-                        "AJUSTE DE INVENTARIOS OBSOLETOS": {}, 
-                        "ARRENDAMIENTO": {}, 
-                        "ARTICULOS DE OFICINA": {}, 
-                        "ASEO URBANO": {}, 
-                        "ASEO Y LIMPIEZA": {}, 
-                        "ASIMILABLES A SALARIOS": {}, 
-                        "AVERIAS-PRODUCTOS": {}, 
-                        "BONIFICACION UNICA ESPECIAL": {}, 
-                        "COMBUSTIBLES": {}, 
-                        "COMIDAS, VIAJES Y TRASLADOS": {}, 
-                        "CONDOMINIOS": {}, 
-                        "CONVENSION  DE COMERCIALIZACION": {}, 
-                        "DERECHO DE FRENTE": {}, 
-                        "ENERGIA ELECTRICA": {}, 
-                        "EQUIPOS Y EVENTOS DEPORTIVOS": {}, 
-                        "ESTACIONAMINETO": {}, 
-                        "FLETES Y TRANSPORTES": {}, 
-                        "GASTOS DE ISR ": {}, 
-                        "GASTOS DE REPRESENTACION": {}, 
-                        "GASTOS DE SISTEMAS": {}, 
-                        "HONORARIOS PROFESIONALES": {}, 
-                        "HOSPEDAJE": {}, 
-                        "MANTENIMIENTO DE VEHICULOS": {}, 
-                        "MANTENIMIENTOS": {}, 
-                        "OTROS GASTOS": {}, 
-                        "PALERIA Y FOTOCOPIADO": {}, 
-                        "PARTIDAS NO DEDUCIBLES": {}, 
-                        "PASAJE EXTERIOR NO DEDUCIBLE": {}, 
-                        "PASAJES LOCALES Y EXT.DEDUCIBLES": {}, 
-                        "REMANENTES DISTRIBUIBLES": {}, 
-                        "REPARACIONES": {}, 
-                        "REPAROS": {}, 
-                        "SEGUROS": {}, 
-                        "SERVICIOS CONTRATADOS A TERCEROS": {}, 
-                        "SERVICIOS DE PUBLICIDAD": {}, 
-                        "SERVICIOS PUBLICOS": {}, 
-                        "SUMINISTROS DE EQUIPOS DE OFICINA": {}, 
-                        "TELEFONOS Y TELECOMUNICACIONES": {}, 
-                        "TRAMITES DE SOLVENCIAS": {}, 
-                        "TRAMITES LEGALES": {}, 
-                        "UTILES DE LIMPIEZA": {}, 
-                        "VIATICOS DEDUCIBLES": {}, 
-                        "VIATICOS NO DEDUCIBLES": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "INGRESOS": {
-            "INGRESOS OPERACIONALES": {
-                "INGRESOS OPERACIONALES": {
-                    "DESCUENTOS Y DEVOLUCION EN VENTAS": {
-                        "DESCUENTOS EN VENTAS": {}, 
-                        "DEVOLUCIONES EN VENTAS": {}
-                    }, 
-                    "INGRESOS POR SERVICIOS": {
-                        "INGRESOS POR SERVICIOS": {}
-                    }, 
-                    "VENTAS": {
-                        "VENTAS EXPORTACION": {}, 
-                        "VENTAS INMUEBLES": {}, 
-                        "VENTAS NACIONALES": {}, 
-                        "VENTAS NACIONALES AL DETAL": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "OTROS INGRESOS (EGRESOS)": {
-            "EGRESOS": {
-                "GASTOS FINANCIEROS": {
-                    "EGRESOS NO GRAVABLES": {
-                        "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
-                    }, 
-                    "GASTOS FINANCIEROS": {
-                        "COMISIONES TICKET DE ALIMENTACION": {}, 
-                        "COMISIONES Y GASTOS BANCARIOS": {}, 
-                        "INTERESES BANCOS NACIONALES": {}, 
-                        "INTERESES POR FINANCIAMIENTOS": {}, 
-                        "OTROS EGRESOS": {}
-                    }, 
-                    "OTROS EGRESOS": {
-                        "AJUSTE DE A\u00d1OS ANTERIORES": {}, 
-                        "FLUCTUACION CAMBIARIA NO REALIZADAS": {}, 
-                        "INTERESES S/PRESTACIONES SOCIALES": {}, 
-                        "PERDIDA POR ROBO DE INVENTARIO": {}, 
-                        "PERDIDAS EN DIFERENCIAL CAMBIARIO": {}, 
-                        "PERDIDAS EN INVERSIONES DE BONOS P.": {}, 
-                        "PERDIDAS EN VENTAS ACTIVOS FIJOS": {}, 
-                        "PERDIDAS EN VENTAS DE INVERSIONES": {}
-                    }
-                }
-            }, 
-            "OTROS INGRESOS": {
-                "OTROS INGRESOS": {
-                    "INGRESOS FINANCIEROS": {
-                        "INTERESES DE BANCOS EXTRANJEROS": {}, 
-                        "INTERESES DE BANCOS NACIONALES": {}, 
-                        "OTROS INGRESOS FINANCIEROS": {}
-                    }, 
-                    "OTROS INGRESOS": {
-                        "GANANCIAS EN DIFERENCIAL CAMBIARIO": {}, 
-                        "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {}, 
-                        "GANANCIAS EN VENTAS DE INVERSIONES": {}, 
-                        "INTERESES VARIOS": {}, 
-                        "OTROS INGRESOS": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }, 
-        "PASIVO": {
-            "OTROS PASIVOS A CORTO PLAZO": {
-                "OTROS PASIVOS A CORTO PLAZO": {
-                    "IMPUESTOS POR PAGAR": {
-                        "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {}, 
-                        "10% ISR RETENIDO ARRENDAMIENTO": {}, 
-                        "10% ISR RETENIDO HONORARIOS": {}, 
-                        "10.67%  IVA RETENIDO ARRENDAMIENTO": {}, 
-                        "10.67%  IVA RETENIDO HONORARIOS": {}, 
-                        "4% IVA RETENIDO FLETES": {}, 
-                        "ISR RETENIDO ASIMILABLES": {}, 
-                        "ISR RETENIDO SALARIOS": {}, 
-                        "PASIVOS A  CORTO PLAZO": {}
-                    }, 
-                    "IVA TRASLADADO": {
-                        "IVA POR TRASLADAR o COBRADO": {}
-                    }
-                }
-            }, 
-            "PASIVO A CORTO PLAZO": {
-                "ACUMULACIONES LABORALES": {
-                    "APORTES EMPLEADOS": {
-                        "APORTES EMPLEADOS": {}, 
-                        "FONDO DE AHORRO": {}, 
-                        "FONDO FIDEICOMISO": {}
-                    }
-                }, 
-                "DIVIDENDO POR PAGAR": {
-                    "DIVIDENDO POR PAGAR": {
-                        "DIVDENDO POR COBRAR NO COBRADOS": {
-                            "account_type": "Receivable"
-                        }, 
-                        "DIVIDENDO POR PAGAR VIGENTES": {
-                            "account_type": "Payable"
-                        }
-                    }
-                }, 
-                "DOCUMENTOS Y CUENTAS POR PAGAR": {
-                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, 
-                    "CUENTAS POR PAGAR ACCIONISTAS": {
-                        "CUENTAS POR PAGAR SOCIOS": {
-                            "account_type": "Payable"
-                        }
-                    }, 
-                    "PROVEEDORES EXTRANJEROS": {}, 
-                    "PROVEEDORES OCASIONALES": {
-                        "CUENTAS POR PAGAR PROVEEDORES": {
-                            "account_type": "Payable"
-                        }, 
-                        "OTRAS CUENTAS POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "TARJETA DE CREDITO X": {
-                            "account_type": "Payable"
-                        }
-                    }
-                }, 
-                "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
-                    "CONTRIBUCIONES PATRONAL": {
-                        "APORTE EMPRESA": {}
-                    }, 
-                    "OTRAS ACUMULACIONES": {
-                        "ADELANTO DE CLIENTES": {}, 
-                        "ALQUILERES": {}, 
-                        "BONIFICACION ACCIDENTAL UNICA": {}, 
-                        "COMISIONES": {}, 
-                        "CONDOMINIOS": {}, 
-                        "CONVESION DE COMERCIALIZACION": {}, 
-                        "IMPUESTOS MUNICIPALES POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "IMPUESTOS POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "INTERESES S/PRESTACIONES SOCIALES": {}, 
-                        "NOMINA POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "PATENTE INDUSTRIA Y COMERCIO": {}, 
-                        "POLIZA DE SEGURO POR PAGAR": {
-                            "account_type": "Payable"
-                        }, 
-                        "PRESTACIONES SOCIALES": {}, 
-                        "PRIMA POR EFECIENCIA": {}, 
-                        "PROGRAMA DE ALIMENTACION": {}, 
-                        "PUBLICIDAD Y PROPAGANDA": {}, 
-                        "TARJETA CORPORATIVA": {}, 
-                        "UTILIDADES": {}, 
-                        "VACACIONES": {}
-                    }, 
-                    "RETENCIONES E IMPUESTOS POR PAGAR": {
-                        "IVA  DEBITO FISCAL": {}, 
-                        "RETENCIONES ISR  EMPLEADOS": {}, 
-                        "RETENCIONES ISR  PROVEEDORES": {}
-                    }, 
-                    "RETENCIONES VARIAS": {
-                        "EMBARGO DE SUELDO": {}, 
-                        "PRESTAMOS SOBRE FIDEICOMISO": {}, 
-                        "SINDICATOS": {}
-                    }
-                }, 
-                "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
-                    "ISR  ACUMULADOS GASTOS": {
-                        "DECLARACION ESTIMADAS": {}, 
-                        "ISR  ACUMULADOS GASTOS": {}, 
-                        "RAR AJUSTE INICIAL POR INFLACION": {}
-                    }
-                }, 
-                "PASIVOS FINACIEROS A CORTO PLAZO": {
-                    "PASIVOS FINANCIEROS A CORTO PLAZO": {
-                        "BANCO X": {}
-                    }
-                }, 
-                "RESERVAS": {
-                    "RESERVAS": {
-                        "RESERVAS FINANCIERAS": {}, 
-                        "RESERVAS FISCALES": {}, 
-                        "RESERVAS OPERATIVAS": {}
-                    }
-                }
-            }, 
-            "PASIVO A LARGO PLAZO": {
-                "ACUMULACIONES PARA INDEMNIZ. LABORALES": {
-                    "ACUMULACIONES PARA INDEMNIZ.LABORALES": {
-                        "INDEMNIZACIONES DOBLES": {}, 
-                        "INDEMNIZACIONES SENCILLAS": {}
-                    }
-                }, 
-                "OTROS PASIVOS A LARGO PLAZO": {
-                    "OTROS PASIVOS A LARGO PLAZO": {
-                        "OTROS PASIVOS A LARGO PLAZO": {}
-                    }
-                }, 
-                "PASIVOS FINANCIEROS A LARGO PLAZO": {
-                    "PASIVOS FINANCIEROS A LARGO PLAZO": {
-                        "PASIVOS FINANCIEROS A LARGO PLAZO": {}
-                    }
-                }, 
-                "PASIVOS INTERCOMPA\u00d1IAS": {
-                    "PASIVOS INTERCOMPA\u00d1IAS": {
-                        "PASIVOS INTERCOMPA\u00d1IAS": {}
-                    }
-                }
-            }, 
-            "root_type": ""
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/nl_l10nnl_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "nl", 
-    "name": "Nederlands Grootboekschema", 
+    "name": "Nederlands - Grootboekschema", 
     "tree": {
         "FABRIKAGEREKENINGEN": {
             "root_type": ""

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pa_l10npa_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "pa",
-    "name": "Plan de Cuentas",
-	"is_active": "Yes",
+    "name": "Panama - Plan de Cuentas",
     "tree": {
         "ACTIVOS": {
             "Activo Fijo": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pe_pe_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "pe",
-    "name": "Plan de Cuentas 2011",
+    "name": "Peru - Plan de Cuentas",
     "tree": {
         "Cuentas de Balance": {
             "Acciones de inversi\u00f3n   ": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pl_pl_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "pl",
-    "name": "Plan kont",
+    "name": "Poland - Plan kont",
     "tree": {
         "Aktywa Trwa\u0142e": {
             "D\u0142ugoterminowe aktywa finansowe": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/pt_pt_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "pt",
-    "name": "Template do Plano de Contas SNC",
+    "name": "Portugal - Template do Plano de Contas SNC",
     "tree": {
         "Capital, reservas e resultados transitados": {
             "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ro_ro_chart_template.json

@@ -90,7 +90,6 @@
                         "Rezultatul reportat": {
                             "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29": {},
                             "Rezultatul reportat provenit din corectarea erorilor contabile": {},
-                            "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene": {},
                             "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita": {}
                         }
                     }
@@ -153,8 +152,7 @@
                         }
                     },
                     "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE": {
-                        "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {},
-                        "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare": {}
+                        "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {}
                     },
                     "IMOBILIZARI FINANCIARE": {
                         "Actiuni detinute la entitatile afiliate": {},

erpnext/accounts/doctype/account/chart_of_accounts/unverified/sg_sg_chart_template.json

@@ -1,223 +0,0 @@
-{
-    "country_code": "sg",
-    "name": "Singapore Chart of Accounts",
-	"is_active": "Yes",
-    "tree": {
-        "Assets": {
-            "Cash and cash equivalents": {
-                "Cash on hand": {
-                    "account_type": "Cash"
-                },
-                "Client trust account": {
-                    "account_type": "Cash"
-                },
-                "Current": {
-                    "account_type": "Bank"
-                },
-                "Money market": {
-                    "account_type": "Cash"
-                },
-                "Rents held in trust": {
-                    "account_type": "Cash"
-                },
-                "Savings": {
-                    "account_type": "Cash"
-                },
-                "account_type": "Cash"
-            },
-            "Current assets": {
-                "Allowance for bad debts": {},
-                "Development costs": {},
-                "Employee cash advances": {},
-                "Inventory": {},
-                "Investments - other": {},
-                "Loans to officers": {},
-                "Loans to others": {},
-                "Loans to shareholders": {},
-                "Other Current Assets": {},
-                "Prepaid expenses": {},
-                "Retainage": {},
-                "Undeposited funds": {}
-            },
-            "Non-current assets": {
-                "Accumulated amortization of non-current assets": {},
-                "Available-for-sale financial assets": {},
-                "Deferred tax": {},
-                "Goodwill": {},
-                "Intangible Assets": {},
-                "Investments": {},
-                "Lease Buyout": {},
-                "Licences": {},
-                "Organisational costs": {},
-                "Other intangible assets": {},
-                "Other non-current assets": {},
-                "Prepayments and accrued income": {},
-                "Security Deposits": {}
-            },
-            "Property, plant and equipment": {
-                "Accumulated amortisation": {},
-                "Accumulated depletion": {},
-                "Accumulated depreciation": {},
-                "Buildings": {},
-                "Depletable assets": {},
-                "Furniture and fixtures": {},
-                "Leasehold improvements": {},
-                "Machinery and equipment": {},
-                "Other Assets": {},
-                "Vehicles": {}
-            },
-            "Purchase Tax Receivable": {
-                "Purchase Tax Account 0% EP": {},
-                "Purchase Tax Account 0% ME": {},
-                "Purchase Tax Account 0% NR": {},
-                "Purchase Tax Account 0% OP": {},
-                "Purchase Tax Account 0% ZP": {},
-                "Purchase Tax Account 7% BL": {},
-                "Purchase Tax Account 7% IM": {},
-                "Purchase Tax Account 7% TX-E33": {},
-                "Purchase Tax Account 7% TX-N33": {},
-                "Purchase Tax Account 7% TX-RE": {},
-                "Purchase Tax Account 7% TX7": {},
-                "Purchase Tax Account MES": {}
-            },
-            "Trade and other receivable": {
-                "Other Receivable Account": {
-                    "account_type": "Receivable"
-                },
-                "Trade Receivable Account": {
-                    "account_type": "Receivable"
-                },
-                "account_type": "Receivable"
-            },
-			"root_type": "Asset"
-        },
-        "Liabilities": {
-            "Current liabilities": {
-                "Client Trust Accounts - Liabilities": {},
-                "Current Tax Liability": {},
-                "Current portion of employee benefits obligations": {},
-                "Current portion of obligations under finance leases": {},
-                "GST Payable": {},
-                "Insurance Payable": {},
-                "Interest payables": {},
-                "Line of Credit": {},
-                "Loan Payable": {},
-                "Payroll Clearing": {},
-                "Payroll liabilities": {},
-                "Prepaid Expenses Payable": {},
-                "Provision for warranty obligations": {},
-                "Rents in trust - Liability": {},
-                "Short term borrowings": {}
-            },
-            "Equity": {
-                "Accumulated Adjustment": {},
-                "Opening Balance Equity": {},
-                "Ordinary shares": {},
-                "Owner's Equity": {},
-                "Paid-in capital or surplus": {},
-                "Partner's Equity": {},
-                "Preferred shares": {},
-                "Retained Earnings": {},
-                "Share capital": {},
-                "Treasury Shares": {}
-            },
-            "Non-current liabilities": {
-                "Accruals and Deferred Income": {},
-                "Bank loans": {},
-                "Long term borrowings": {},
-                "Long term employee benefit obligations": {},
-                "Notes Payable": {},
-                "Obligations under finance leases": {},
-                "Other non-current liabilities": {},
-                "Shareholder Notes Payable": {}
-            },
-            "Sale Tax Payables": {
-                " Sales Tax Account 0% ES33": {},
-                "Sales Tax Account 0% ESN33": {},
-                "Sales Tax Account 0% OS": {},
-                "Sales Tax Account 0% ZR": {},
-                "Sales Tax Account 7% DS": {},
-                "Sales Tax Account 7% SR": {}
-            },
-            "Trade and other payables": {
-                "Other Payable Account": {
-                    "account_type": "Payable"
-                },
-                "Trade Payable Account": {
-                    "account_type": "Payable"
-                },
-                "account_type": "Payable"
-            },
-			"root_type": "Liability"
-        },
-        "Cost of sales": {
-            "Cost of Good Sold": {
-                "Cost of Labour - COS": {},
-                "Equipment rental - COS": {},
-                "Freight and delivery - COS": {},
-                "Other costs of sales - COS": {},
-                "Supplies and materials - COS": {}
-            },
-			"root_type": "Expense"
-        },
-        "Income": {
-            "Other revenue": {
-                "Dividend revenue": {},
-                "Gain/loss on sale of fixed assets or investments": {},
-                "Interest earned": {},
-                "Other investment revenue": {},
-                "Other miscellaneous revenue": {},
-                "Tax-exempt interest": {}
-            },
-            "Revenue": {
-                "Discounts/refunds given": {},
-                "Non-profit revenue": {},
-                "Other primary revenue": {},
-                "Sales of product revenue": {},
-                "Service/fee revenue": {},
-                "Unapplied cash payment income": {}
-            },
-			"root_type": "Income"
-        },
-        "Indirect Expenses": {
-            "Expenses": {
-                "Administrative expenses": {},
-                "Advertising/promotional": {},
-                "Auto": {},
-                "Bad debts": {},
-                "Bank charges": {},
-                "Charitable contributions": {},
-                "Cost of labour": {},
-                "Distribution costs": {},
-                "Dues and subscriptions": {},
-                "Entertainment": {},
-                "Equipment rental": {},
-                "Finance costs": {},
-                "Insurance": {},
-                "Interest paid": {},
-                "Legal and professional fees": {},
-                "Meals and entertainment": {},
-                "Other miscellaneous service cost": {},
-                "Payroll expenses": {},
-                "Promotional meals": {},
-                "Rent or lease of buildings": {},
-                "Repair and maintenance": {},
-                "Shipping, freight, and delivery": {},
-                "Supplies": {},
-                "Taxes paid": {},
-                "Travel": {},
-                "Travel meals": {},
-                "Unapplied cash bill payment expense": {},
-                "Utilities": {}
-            },
-            "Other Expenses": {
-                "Amortisation": {},
-                "Depreciation": {},
-                "Exchange Gain or Loss": {},
-                "Other Expense": {},
-                "Penalties and settlements": {}
-            },
-			"root_type": "Expense"
-        }
-    }
-}

erpnext/accounts/doctype/account/chart_of_accounts/unverified/syscohada_syscohada_chart_template.json

@@ -1,6 +1,6 @@
 {
     "country_code": "syscohada",
-    "name": "Plan de compte",
+    "name": "Syscohada - Plan de compte",
     "tree": {
         "Comptes de bilan": {
             "Comptes d'immobilisations": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/th_chart.json

@@ -1,7 +1,6 @@
 {
     "country_code": "th",
-    "name": "Thailand Chart of Accounts",
-	"is_active": "Yes",
+    "name": "Thailand - Chart of Accounts",
     "tree": {
         "Assets": {
             "Account Receivable": {},

erpnext/accounts/doctype/account/chart_of_accounts/unverified/tr_l10ntr_tek_duzen_hesap.json

@@ -1,6 +1,6 @@
 {
     "country_code": "tr", 
-    "name": "Tek D\u00fczen Hesap Plan\u0131", 
+    "name": "Turkey - Tek D\u00fczen Hesap Plan\u0131", 
     "tree": {
         "Duran Varl\u0131klar": {
             "Di\u011fer Alacaklar": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/uy_uy_chart_template.json

@@ -1,7 +1,6 @@
 {
     "country_code": "uy",
-    "name": "Plan de Cuentas",
-	"is_active": "Yes",
+    "name": "Uruguay - Plan de Cuentas",
     "tree": {
         "ACTIVO": {
             "ACTIVO CORRIENTE": {

erpnext/accounts/doctype/account/chart_of_accounts/unverified/ve_ve_chart_template_amd.json

@@ -1,6 +1,6 @@
 {
     "country_code": "ve",
-    "name": "Venezuelan - Account",
+    "name": "Venezuelan - Chart of Accounts",
     "tree": {
         "ACTIVO": {
             "ACTIVO CIRCULANTE": {

erpnext/accounts/doctype/account/chart_of_accounts/verified/ae_uae_chart_template_standard.json

@@ -1,438 +1,472 @@
 {
-    "country_code": "ae",
-    "name": "U.A.E Chart of Accounts",
-	"is_active": "Yes",
+    "country_code": "ae", 
+    "name": "U.A.E - Chart of Accounts", 
     "tree": {
         "Assets": {
             "Current Assets": {
                 "Accounts Receivable": {
                     "Corporate Credit Cards": {
                         "account_type": "Receivable"
-                    },
+                    }, 
                     "Other Receivable": {
                         "Accrued Rebates Due from Suppliers": {
                             "account_type": "Receivable"
-                        },
+                        }, 
                         "Accured Income from Suppliers": {
                             "account_type": "Receivable"
-                        },
+                        }, 
                         "Other Debtors": {
                             "account_type": "Receivable"
-                        },
+                        }, 
                         "account_type": "Receivable"
-                    },
+                    }, 
                     "Post Dated Cheques Received": {
                         "account_type": "Receivable"
-                    },
+                    }, 
                     "Staff Receivable": {
                         "account_type": "Receivable"
-                    },
+                    }, 
                     "Trade Receivable": {
                         "account_type": "Receivable"
-                    },
+                    }, 
                     "Trade in Opening Fees": {
                         "account_type": "Receivable"
-                    },
+                    }, 
                     "account_type": "Receivable"
-                },
+                }, 
                 "Cash in Hand & Banks": {
                     "Banks": {
-                        "Bank Margin On LC & LG": {},
-                        "Banks Blocked Deposits": {},
-                        "Banks Call Deposit Accounts": {},
-                        "Banks Current Accounts": {},
-						"account_type": "Bank"
-                    },
+                        "Bank Margin On LC & LG": {}, 
+                        "Banks Blocked Deposits": {}, 
+                        "Banks Call Deposit Accounts": {}, 
+                        "Banks Current Accounts": {
+                            "account_type": "Bank"
+                        }, 
+                        "account_type": "Bank"
+                    }, 
                     "Cash in Hand": {
                         "Cash in Safe": {
                             "Main Safe": {
                                 "account_type": "Cash"
-                            },
+                            }, 
                             "Main Safe - Foreign Currency": {
                                 "account_type": "Cash"
                             }
-                        },
+                        }, 
                         "Petty Cash": {
                             "Petty Cash - Admininistration": {
                                 "account_type": "Cash"
-                            },
+                            }, 
                             "Petty Cash - Others": {
                                 "account_type": "Cash"
                             }
-                        }
-                    },
+                        }, 
+                        "account_type": "Cash"
+                    }, 
                     "Cash in Transit": {
                         "Credit Cards": {
                             "Gateway Credit Cards": {
                                 "account_type": "Bank"
-                            },
+                            }, 
                             "Manual Visa & Master Cards": {
                                 "account_type": "Bank"
-                            },
+                            }, 
                             "PayPal Account": {
                                 "account_type": "Bank"
-                            },
+                            }, 
                             "Visa & Master Credit Cards": {
                                 "account_type": "Bank"
                             }
                         }
                     }
-                },
+                }, 
                 "Inventory": {
                     "Consigned Stock": {
-                        "Handling Difference in Inventory": {},
+                        "Handling Difference in Inventory": {
+                            "account_type": "Stock Adjustment"
+                        }, 
                         "Items Delivered to Customs on temprary Base": {}
-                    },
+                    }, 
                     "Stock in Hand": {
-		                "account_type": "Stock",
-						"is_group": 1
+                        "All Warehouses": {
+                            "account_type": "Stock", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Stock"
                     }
-                },
+                }, 
                 "Perliminary and Preoperating Expenses": {
                     "Preoperating Expenses": {}
-                },
+                }, 
                 "Prepayments & Deposits": {
                     "Deposits": {
-                        "Deposit - Office Rent": {},
-                        "Deposit Others": {},
-                        "Deposit to Immigration (Visa)": {},
+                        "Deposit - Office Rent": {}, 
+                        "Deposit Others": {}, 
+                        "Deposit to Immigration (Visa)": {}, 
                         "Deposits - Customs": {}
-                    },
+                    }, 
                     "Prepaid Taxes": {
-                        "Sales Taxes Receivables": {},
+                        "Sales Taxes Receivables": {}, 
                         "Withholding Tax Receivables": {}
-                    },
+                    }, 
                     "Prepayments": {
-                        "Other Prepayments": {},
-                        "PrePaid Advertisement Expenses": {},
-                        "Prepaid Bank Guarantee": {},
-                        "Prepaid Consultancy Fees": {},
-                        "Prepaid Employees Housing": {},
-                        "Prepaid Finance charge for Loans": {},
-                        "Prepaid Legal Fees": {},
-                        "Prepaid License Fees": {},
-                        "Prepaid Life Insurance": {},
-                        "Prepaid Maintenance": {},
-                        "Prepaid Medical Insurance": {},
-                        "Prepaid Office Rent": {},
-                        "Prepaid Other Insurance": {},
-                        "Prepaid Schooling Fees": {},
-                        "Prepaid Site Hosting Fees": {},
+                        "Other Prepayments": {}, 
+                        "PrePaid Advertisement Expenses": {}, 
+                        "Prepaid Bank Guarantee": {}, 
+                        "Prepaid Consultancy Fees": {}, 
+                        "Prepaid Employees Housing": {}, 
+                        "Prepaid Finance charge for Loans": {}, 
+                        "Prepaid Legal Fees": {}, 
+                        "Prepaid License Fees": {}, 
+                        "Prepaid Life Insurance": {}, 
+                        "Prepaid Maintenance": {}, 
+                        "Prepaid Medical Insurance": {}, 
+                        "Prepaid Office Rent": {}, 
+                        "Prepaid Other Insurance": {}, 
+                        "Prepaid Schooling Fees": {}, 
+                        "Prepaid Site Hosting Fees": {}, 
                         "Prepaid Sponsorship Fees": {}
                     }
                 }
-            },
+            }, 
             "Long Term Assets": {
                 "Fixed Assets": {
                     "Accumulated Depreciation": {
-                        "Acc. Depreciation of Motor Vehicles": {},
-                        "Acc. Deprn.Computer Hardware & Software": {},
-                        "Acc.Deprn.of Furniture & Office Equipment": {},
-                        "Amortisation on Leasehold Improvement": {}
-                    },
+                        "Acc. Depreciation of Motor Vehicles": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "Acc. Deprn.Computer Hardware & Software": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "Acc.Deprn.of Furniture & Office Equipment": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "Amortisation on Leasehold Improvement": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "account_type": "Accumulated Depreciation"
+                    }, 
                     "Fixed Assets (Cost Price)": {
-                        "Computer Hardware & Software": {},
-                        "Furniture and Equipment": {},
-                        "Leasehold Improvement": {},
-                        "Motor Vehicules": {},
-                        "Work In Progrees": {}
+                        "Computer Hardware & Software": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "Furniture and Equipment": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "Leasehold Improvement": {}, 
+                        "Motor Vehicules": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "Work In Progrees": {}, 
+                        "account_type": "Fixed Asset"
                     }
-                },
+                }, 
                 "Intangible Assets": {
-                    "Computer Card Renewal": {},
-                    "Dispoal of Outlets": {},
+                    "Computer Card Renewal": {}, 
+                    "Dispoal of Outlets": {}, 
                     "Registration of Trademarks": {}
-                },
-                "Intercompany Accounts": {},
+                }, 
+                "Intercompany Accounts": {}, 
                 "Investments": {
                     "Investments in Subsidiaries": {}
                 }
-            },
+            }, 
             "root_type": "Asset"
-        },
+        }, 
         "Closing And Temporary Accounts": {
             "Closing Accounts": {
                 "Closing Account": {}
-            },
+            }, 
             "root_type": "Liability"
-        },
+        }, 
         "Expenses": {
             "Commercial Expenses": {
-                "Consultancy Fees": {},
+                "Consultancy Fees": {}, 
                 "Provision for Doubtful Debts": {}
-            },
+            }, 
             "Cost of Sale": {
                 "Cost Of Goods Sold": {
-                    "Cost Of Goods Sold I/C Sales": {},
-                    "Cost of Goods Sold in Trading": {},
-					"account_type": "Cost of Goods Sold"
-                },
+                    "Cost Of Goods Sold I/C Sales": {}, 
+                    "Cost of Goods Sold in Trading": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "account_type": "Cost of Goods Sold"
+                }, 
                 "Expenses Included In Valuation": {
                     "account_type": "Expenses Included In Valuation"
                 }
-            },
+            }, 
             "Depreciation": {
                 "Depreciation & Amortization": {
-                    "Amortization on Leasehold Improvement": {},
-                    "Depreciation Of Computer Hard & Soft": {},
-                    "Depreciation Of Furniture & Office Equipment\n\t\t\t": {},
-                    "Depreciation Of Motor Vehicles": {}
+                    "Amortization on Leasehold Improvement": {}, 
+                    "Depreciation Of Computer Hard & Soft": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Depreciation Of Furniture & Office Equipment\n\t\t\t": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Depreciation Of Motor Vehicles": {
+                        "account_type": "Depreciation"
+                    }
                 }
-            },
+            }, 
             "Direct Expenses": {
                 "Financial Charges": {
-                    "Air Miles Card Charges": {},
-                    "Amex Credit Cards Charges": {},
-                    "Bank Finance & Loan Charges": {},
-                    "Credit Card Charges": {},
-                    "Credit Card Swipe Charges": {},
+                    "Air Miles Card Charges": {}, 
+                    "Amex Credit Cards Charges": {}, 
+                    "Bank Finance & Loan Charges": {}, 
+                    "Credit Card Charges": {}, 
+                    "Credit Card Swipe Charges": {}, 
                     "PayPal Charges": {}
                 }
-            },
+            }, 
             "MISC Charges": {
                 "Other Charges": {
                     "Captial Loss": {
-                        "Disposal of Business Branch": {},
-                        "Loss On Fixed Assets Disposal": {},
+                        "Disposal of Business Branch": {}, 
+                        "Loss On Fixed Assets Disposal": {}, 
                         "Loss on Difference on Exchange": {}
-                    },
+                    }, 
                     "Other Non Operating Exp": {
                         "Other Non Operating Expenses": {}
-                    },
+                    }, 
                     "Previous Year Adjustments": {
                         "Previous Year Adjustments Account": {}
-                    },
+                    }, 
                     "Royalty Fees": {
                         "Royalty to Parent Co.": {}
-                    },
+                    }, 
                     "Tax / Zakat Expenses": {
-                        "Income Tax": {},
-                        "Zakat": {}
+                        "Income Tax": {
+                            "account_type": "Tax"
+                        }, 
+                        "Zakat": {}, 
+                        "account_type": "Tax"
                     }
                 }
-            },
+            }, 
             "Share Resources": {
                 "Share Resource Expenses Account": {}
-            },
+            }, 
             "Store Operating Expenses": {
                 "Selling, General & Admin Expenses": {
                     "Advertising Expenses": {
                         "Other - Advertising Expenses": {}
-                    },
+                    }, 
                     "Bank & Finance Charges": {
                         "Other Bank Charges": {}
-                    },
+                    }, 
                     "Communications": {
-                        "Courrier": {},
-                        "Others - Communication": {},
-                        "Telephone": {},
+                        "Courrier": {}, 
+                        "Others - Communication": {}, 
+                        "Telephone": {}, 
                         "Web Site Hosting Fees": {}
-                    },
+                    }, 
                     "Office & Various Expenses": {
-                        "Cleaning": {},
-                        "Convoyance Expenses": {},
-                        "Gifts & Donations": {},
-                        "Insurance": {},
-                        "Kitchen and Buffet Expenses": {},
-                        "Maintenance": {},
-                        "Others - Office Various Expenses": {},
-                        "Security & Guard": {},
-                        "Stationary From Suppliers": {},
-                        "Stationary Out Of Stock": {},
-                        "Subscriptions": {},
-                        "Training": {},
+                        "Cleaning": {}, 
+                        "Convoyance Expenses": {}, 
+                        "Gifts & Donations": {}, 
+                        "Insurance": {}, 
+                        "Kitchen and Buffet Expenses": {}, 
+                        "Maintenance": {}, 
+                        "Others - Office Various Expenses": {}, 
+                        "Security & Guard": {}, 
+                        "Stationary From Suppliers": {}, 
+                        "Stationary Out Of Stock": {}, 
+                        "Subscriptions": {}, 
+                        "Training": {}, 
                         "Vehicle Expenses": {}
-                    },
+                    }, 
                     "Personnel Cost": {
-                        "Basic Salary": {},
-                        "End Of Service Indemnity": {},
-                        "Housing Allowance": {},
-                        "Leave Salary": {},
-                        "Leave Ticket": {},
-                        "Life Insurance": {},
-                        "Medical Insurance": {},
-                        "Personnel Cost Others": {},
-                        "Sales Commission": {},
-                        "Staff School Allowances": {},
-                        "Transportation Allowance": {},
-                        "Uniform": {},
+                        "Basic Salary": {}, 
+                        "End Of Service Indemnity": {}, 
+                        "Housing Allowance": {}, 
+                        "Leave Salary": {}, 
+                        "Leave Ticket": {}, 
+                        "Life Insurance": {}, 
+                        "Medical Insurance": {}, 
+                        "Personnel Cost Others": {}, 
+                        "Sales Commission": {}, 
+                        "Staff School Allowances": {}, 
+                        "Transportation Allowance": {}, 
+                        "Uniform": {}, 
                         "Visa Expenses": {}
-                    },
+                    }, 
                     "Professional & Legal Fees": {
-                        "Audit Fees": {},
-                        "Legal fees": {},
-                        "Others - Professional Fees": {},
-                        "Sponsorship Fees": {},
+                        "Audit Fees": {}, 
+                        "Legal fees": {}, 
+                        "Others - Professional Fees": {}, 
+                        "Sponsorship Fees": {}, 
                         "Trade License Fees": {}
-                    },
+                    }, 
                     "Provision & Write Off": {
-                        "Amortisation of Preoperating Expenses": {},
-                        "Cash Shortage": {},
-                        "Others - Provision & Write off": {},
-                        "Write Off Inventory": {},
+                        "Amortisation of Preoperating Expenses": {}, 
+                        "Cash Shortage": {}, 
+                        "Others - Provision & Write off": {}, 
+                        "Write Off Inventory": {}, 
                         "Write Off Receivables & Payables": {}
-                    },
+                    }, 
                     "Rent Expenses": {
-                        "Office Rent": {},
+                        "Office Rent": {}, 
                         "Warehouse Rent": {}
-                    },
+                    }, 
                     "Travel Expenses": {
-                        "Air tickets": {},
-                        "Hotel": {},
-                        "Meals": {},
-                        "Others": {},
+                        "Air tickets": {}, 
+                        "Hotel": {}, 
+                        "Meals": {}, 
+                        "Others": {}, 
                         "Per Diem": {}
-                    },
+                    }, 
                     "Utilities": {
-                        "Other Utility Cahrges": {},
+                        "Other Utility Cahrges": {}, 
                         "Water & Electricity": {}
                     }
                 }
-            },
+            }, 
             "root_type": "Expense"
-        },
+        }, 
         "Liabilities": {
             "Current Liabilities": {
                 "Accounts Payable": {
                     "Payables": {
                         "Advance Paybale to Suppliers": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Consigned Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Other Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Post Dated Cheques Paid": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Staff Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Suppliers Price Protection": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "Trade Payable": {
                             "account_type": "Payable"
-                        },
+                        }, 
                         "account_type": "Payable"
                     }
-                },
-			    "Stock Liabilities": {
-				    "Stock Received But Not Billed": {
-				        "account_type": "Stock Received But Not Billed"
-				    }
-			    },
-				"Duties and Taxes": {
-					"account_type": "Tax",
-					"is_group": 1
-				},
+                }, 
                 "Accruals & Provisions": {
                     "Accruals": {
                         "Accrued Personnel Cost": {
-                            "Accrued - Commissions": {},
-                            "Accrued - Leave Salary": {},
-                            "Accrued - Leave Tickets": {},
-                            "Accrued - Salaries": {},
-                            "Accrued Other Personnel Cost": {},
-                            "Accrued Salaries Increment": {},
+                            "Accrued - Commissions": {}, 
+                            "Accrued - Leave Salary": {}, 
+                            "Accrued - Leave Tickets": {}, 
+                            "Accrued - Salaries": {}, 
+                            "Accrued Other Personnel Cost": {}, 
+                            "Accrued Salaries Increment": {}, 
                             "Accrued-Staff Bonus": {}
                         }
-                    },
+                    }, 
                     "Accrued Expenses": {
                         "Accrued Other Expenses": {
-                            "Accrued - Audit Fees": {},
-                            "Accrued - Office Rent": {},
-                            "Accrued - Sponsorship": {},
-                            "Accrued - Telephone": {},
-                            "Accrued - Utilities": {},
+                            "Accrued - Audit Fees": {}, 
+                            "Accrued - Office Rent": {}, 
+                            "Accrued - Sponsorship": {}, 
+                            "Accrued - Telephone": {}, 
+                            "Accrued - Utilities": {}, 
                             "Accrued Others": {}
                         }
-                    },
+                    }, 
                     "Other Current Liabilities": {
-                        "Accrued Dubai Customs": {},
-                        "Deferred income": {},
+                        "Accrued Dubai Customs": {}, 
+                        "Deferred income": {}, 
                         "Shipping & Handling": {}
-                    },
+                    }, 
                     "Provisions": {
                         "Tax Payables": {
-                            "Income Tax Payable": {},
-                            "Sales Tax Payable": {},
+                            "Income Tax Payable": {}, 
+                            "Sales Tax Payable": {}, 
                             "Withholding Tax Payable": {}
                         }
-                    },
+                    }, 
                     "Short Term Loan": {}
-                },
+                }, 
+                "Duties and Taxes": {
+                    "account_type": "Tax", 
+                    "is_group": 1
+                }, 
                 "Reservations & Credit Notes": {
                     "Credit Notes": {
-                        "Credit Notes to Customers": {},
+                        "Credit Notes to Customers": {}, 
                         "Reservations": {}
                     }
-                },
+                }, 
+                "Stock Liabilities": {
+                    "Stock Received But Not Billed": {
+                        "account_type": "Stock Received But Not Billed"
+                    }
+                }, 
                 "Unearned Income": {}
-            },
+            }, 
             "Long Term Liabilities": {
                 "Long Term Loans & Provisions": {}
-            },
+            }, 
             "root_type": "Liability"
-        },
+        }, 
         "Revenue": {
             "Direct Revenue": {
                 "Other Direct Revenue": {
                     "Other Revenue - Operating": {
-                        "Advertising Income": {},
-                        "Branding Income": {},
-                        "Early Setmt Margin from Suppliers": {},
-                        "Marketing Rebate from Suppliers": {},
-                        "Rebate from Suppliers": {},
-                        "Service Income": {},
+                        "Advertising Income": {}, 
+                        "Branding Income": {}, 
+                        "Early Setmt Margin from Suppliers": {}, 
+                        "Marketing Rebate from Suppliers": {}, 
+                        "Rebate from Suppliers": {}, 
+                        "Service Income": {}, 
                         "Space Rental Income": {}
                     }
                 }
-            },
+            }, 
             "Indirect Revenue": {
                 "Other Indirect Revenue": {
-                    "Capital Gain": {},
-                    "Excess In Till": {},
-                    "Gain On Difference Of Exchange": {},
-                    "Management Consultancy Fees": {},
+                    "Capital Gain": {}, 
+                    "Excess In Till": {}, 
+                    "Gain On Difference Of Exchange": {}, 
+                    "Management Consultancy Fees": {}, 
                     "Other Income": {}
-                },
+                }, 
                 "Other Revenue - Non Operating": {
-                    "Interest Revenue": {},
-                    "Interest from FD": {},
-                    "Products Listing Fees from Suppliers": {},
+                    "Interest Revenue": {}, 
+                    "Interest from FD": {}, 
+                    "Products Listing Fees from Suppliers": {}, 
                     "Trade Opening Fees from suppliers": {}
                 }
-            },
+            }, 
             "Sales": {
                 "Sales from Other Regions": {
                     "Sales from Other Region": {}
-                },
+                }, 
                 "Sales of same region": {
-                    "Management Consultancy Fees": {},
-                    "Sales Account": {},
+                    "Management Consultancy Fees 1": {}, 
+                    "Sales Account": {}, 
                     "Sales of I/C": {}
                 }
-            },
+            }, 
             "root_type": "Income"
-        },
+        }, 
         "Share Holder Equity": {
             "Capital": {
-                "Contributed Capital": {},
-                "Share Capital": {},
-                "Shareholders Current A/c": {},
-                "Sub Ordinated Loan": {},
+                "Contributed Capital": {}, 
+                "Share Capital": {}, 
+                "Shareholders Current A/c": {}, 
+                "Sub Ordinated Loan": {}, 
                 "Treasury Stocks": {}
-            },
+            }, 
             "Retained Earnings": {
-                "Current Year Results": {},
-                "Dividends Paid": {},
+                "Current Year Results": {}, 
+                "Dividends Paid": {}, 
                 "Previous Years Results": {}
-            },
-			"account_type": "Equity",
+            }, 
+            "account_type": "Equity", 
             "root_type": "Equity"
         }
     }
-}
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/br_planilha_de_contas.json

@@ -0,0 +1,817 @@
+{
+    "country_code": "br", 
+    "name": "Brasileira - Planilha de Contas", 
+    "tree": {
+        "ATIVO": {
+            "CIRCULANTE 1": {
+                "CONTAS RETIFICADORAS": {
+                    "(-) Duplicatas Descontadas": {}, 
+                    "(-) Outras Contas Retificadoras": {}, 
+                    "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": {}, 
+                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {}, 
+                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}
+                }, 
+                "CR\u00c9DITOS": {
+                    "Adiantamentos a Fornecedores": {}, 
+                    "CSLL a Recuperar": {}, 
+                    "Clientes": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {}, 
+                    "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {}, 
+                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, 
+                    "ICMS e Contribui\u00e7\u00f5es a Recuperar": {}, 
+                    "IPI a Recuperar": {}, 
+                    "Imposto de Renda a Recuperar": {}, 
+                    "Outras 9": {}, 
+                    "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {}, 
+                    "PIS e COFINS a Recuperar": {}, 
+                    "Tributos Municipais a Recuperar": {}
+                }, 
+                "DESPESAS DO EXERC\u00cdCIO SEGUINTE": {
+                    "Despesas do Exerc\u00edcio Seguinte 1": {}, 
+                    "Outras Contas 4": {}
+                }, 
+                "DISPONIBILIDADES": {
+                    "Bancos": {
+                        "account_type": "Bank"
+                    }, 
+                    "Caixa": {
+                        "account_type": "Bank"
+                    }, 
+                    "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {
+                        "account_type": "Bank"
+                    }, 
+                    "account_type": "Bank"
+                }, 
+                "Dinheiro": {
+                    "account_type": "Cash", 
+                    "is_group": 1
+                }, 
+                "ESTOQUES": {
+                    "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {}, 
+                    "Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {}, 
+                    "Im\u00f3veis Destinados \u00e0 Venda": {}, 
+                    "Insumos (materiais diretos)": {}, 
+                    "Insumos Agropecu\u00e1rios": {}, 
+                    "Mercadorias para Revenda": {}, 
+                    "Outras 11": {}, 
+                    "Produtos Acabados": {}, 
+                    "Produtos Agropecu\u00e1rios Acabados": {}, 
+                    "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {}, 
+                    "Produtos em Elabora\u00e7\u00e3o": {}, 
+                    "Servi\u00e7os em andamento": {}, 
+                    "account_type": "Stock"
+                }
+            }, 
+            "N\u00c3O CIRCULANTE": {
+                "DIFERIDO": {
+                    "(-) Amortiza\u00e7\u00e3o do Diferido": {}, 
+                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991) 1": {}, 
+                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991) 1": {}, 
+                    "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {}, 
+                    "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {}, 
+                    "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {}
+                }, 
+                "IMOBILIZADO": {
+                    "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": {}, 
+                    "(-) Outras Contas Redutoras do Imobilizado": {}, 
+                    "Aeronaves": {}, 
+                    "Constru\u00e7\u00f5es em Andamento": {}, 
+                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, 
+                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, 
+                    "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {}, 
+                    "Edif\u00edcios e Constru\u00e7\u00f5es": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Embarca\u00e7\u00f5es": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {}, 
+                    "Florestamento e Reflorestamento": {}, 
+                    "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Outras Imobiliza\u00e7\u00f5es": {}, 
+                    "Recursos Minerais": {}, 
+                    "Terrenos": {}, 
+                    "Ve\u00edculos": {
+                        "account_type": "Fixed Asset"
+                    }
+                }, 
+                "INTANG\u00cdVEL": {
+                    "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {}, 
+                    "(-) Outras Contas Redutoras do Intang\u00edvel": {}, 
+                    "Concess\u00f5es": {}, 
+                    "Desenvolvimento de Produtos": {}, 
+                    "Direitos Autorais": {}, 
+                    "Franquias": {}, 
+                    "Fundo de Com\u00e9rcio": {}, 
+                    "Marcas e Patentes": {}, 
+                    "Outras 12": {}, 
+                    "Software ou Programas de Computador": {}
+                }, 
+                "INVESTIMENTOS": {
+                    "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {}, 
+                    "(-) Outras Contas Retificadoras 1": {}, 
+                    "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991) 2": {}, 
+                    "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991) 2": {}, 
+                    "Investimentos Decorrentes de Incentivos Fiscais": {}, 
+                    "Outras Contas 5": {}, 
+                    "Outros Investimentos": {}, 
+                    "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {}, 
+                    "\u00c1gios em Investimentos": {}
+                }, 
+                "REALIZ\u00c1VEL A LONGO PRAZO": {
+                    "(-) Duplicatas Descontadas 1": {}, 
+                    "(-) Outras Contas Retificadoras 2": {}, 
+                    "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o 1": {}, 
+                    "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa 1": {}, 
+                    "Clientes 1": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa 1": {}, 
+                    "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais 1": {}, 
+                    "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, 
+                    "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 1": {}, 
+                    "Dep\u00f3sitos Judiciais": {}, 
+                    "Outras Contas 6": {}, 
+                    "Valores Mobili\u00e1rios": {}
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "CUSTOS DE PRODU\u00c7\u00c3O": {
+            "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": {
+                "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": {
+                    "Alimenta\u00e7\u00e3o do Trabalhador": {}, 
+                    "Arrendamento Mercantil 1": {}, 
+                    "Constitui\u00e7\u00e3o de Provis\u00f5es": {}, 
+                    "Consumo de Insumos": {}, 
+                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {}, 
+                    "Encargos Sociais \u2013 FGTS": {}, 
+                    "Encargos Sociais \u2013 Outros": {}, 
+                    "Encargos Sociais \u2013 Previd\u00eancia Social": {}, 
+                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, 
+                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
+                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, 
+                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {}, 
+                    "Outros Custos 7": {
+                        "account_type": "Expenses Included In Valuation"
+                    }, 
+                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {}, 
+                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
+                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
+                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, 
+                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 1": {}, 
+                    "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {}, 
+                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, 
+                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, 
+                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, 
+                    "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, 
+                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}
+                }, 
+                "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": {
+                    "Alimenta\u00e7\u00e3o do Trabalhador 2": {}, 
+                    "Arrendamento Mercantil 3": {}, 
+                    "Constitui\u00e7\u00e3o de Provis\u00f5es 2": {}, 
+                    "Consumo de Insumos 1": {}, 
+                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o 1": {}, 
+                    "Encargos Sociais \u2013 FGTS 2": {}, 
+                    "Encargos Sociais \u2013 Outros 2": {}, 
+                    "Encargos Sociais \u2013 Previd\u00eancia Social 2": {}, 
+                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o 2": {}, 
+                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
+                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra 2": {}, 
+                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o 1": {}, 
+                    "Outros Custos 9": {}, 
+                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o 1": {}, 
+                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
+                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
+                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 2": {}, 
+                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 3": {}, 
+                    "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o 1": {}, 
+                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 2": {}, 
+                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 2": {}, 
+                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica 2": {}, 
+                    "Servi\u00e7os Prestados por Cooperativa de Trabalho 2": {}, 
+                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 2": {}
+                }, 
+                "CUSTO DOS SERVI\u00c7OS PRODUZIDOS": {
+                    "Alimenta\u00e7\u00e3o do Trabalhador 1": {}, 
+                    "Arrendamento Mercantil 2": {}, 
+                    "Constitui\u00e7\u00e3o de Provis\u00f5es 1": {}, 
+                    "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Encargos Sociais \u2013 FGTS 1": {}, 
+                    "Encargos Sociais \u2013 Outros 1": {}, 
+                    "Encargos Sociais \u2013 Previd\u00eancia Social 1": {}, 
+                    "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o 1": {}, 
+                    "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Loca\u00e7\u00e3o de M\u00e3o-de-obra 1": {}, 
+                    "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Outros Custos 8": {}, 
+                    "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 1": {}, 
+                    "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 2": {}, 
+                    "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, 
+                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 1": {}, 
+                    "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 1": {}, 
+                    "Servi\u00e7os Prestados Pessoa Jur\u00eddica 1": {}, 
+                    "Servi\u00e7os Prestados por Cooperativa de Trabalho 1": {}, 
+                    "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 1": {}
+                }
+            }, 
+            "root_type": "Expense"
+        }, 
+        "PASSIVO": {
+            "CIRCULANTE": {
+                "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": {
+                    " Gastos incluidos en la valoraci\u00f3n": {
+                        "account_type": "Stock Received But Not Billed"
+                    }, 
+                    "(-) Contas Retificadoras": {}, 
+                    "Adiantamentos de Clientes": {}, 
+                    "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {}, 
+                    "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": {}, 
+                    "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher": {}, 
+                    "Dividendos Propostos ou Lucros Creditados": {}, 
+                    "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, 
+                    "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias": {}, 
+                    "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias": {}, 
+                    "FGTS a Recolher": {}, 
+                    "Financiamentos a Curto Prazo - Exterior": {}, 
+                    "Financiamentos a Curto Prazo - Outros": {}, 
+                    "Financiamentos a Curto Prazo - Sistema Financeiro Nacional": {}, 
+                    "Fornecedores": {
+                        "account_type": "Payable"
+                    }, 
+                    "ICMS e Contribui\u00e7\u00f5es a Recolher": {}, 
+                    "IPI a Recolher": {}, 
+                    "Outras Contas": {}, 
+                    "Outros tributos a recolher": {}, 
+                    "PIS e COFINS a Recolher": {}, 
+                    "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, 
+                    "Provis\u00e3o para o Imposto de Renda": {}, 
+                    "Provis\u00f5es de Natureza C\u00edvel": {}, 
+                    "Provis\u00f5es de Natureza Fiscal": {}, 
+                    "Provis\u00f5es de Natureza Trabalhista": {}, 
+                    "Sal\u00e1rios a Pagar": {}, 
+                    "Tributos Municipais a Recolher": {}
+                }
+            }, 
+            "N\u00c3O-CIRCULANTE": {
+                "OBRIGA\u00c7\u00d5ES A LONGO PRAZO": {
+                    "(-) Contas Retificadoras 1": {}, 
+                    "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {}, 
+                    "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {}, 
+                    "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, 
+                    "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 1": {}, 
+                    "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias 1": {}, 
+                    "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias 1": {}, 
+                    "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {}, 
+                    "Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {}, 
+                    "Financiamentos a Longo Prazo \u2013 Brasil - Outros": {}, 
+                    "Financiamentos a Longo Prazo \u2013 Exterior": {}, 
+                    "Fornecedores 1": {
+                        "account_type": "Payable"
+                    }, 
+                    "Outras Contas 1": {}, 
+                    "Outras Provis\u00f5es de Natureza C\u00edvel": {}, 
+                    "Outras Provis\u00f5es de Natureza Fiscal": {}, 
+                    "Outras Provis\u00f5es de Natureza Trabalhista": {}, 
+                    "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": {}
+                }, 
+                "RECEITAS DIFERIDAS": {
+                    "(-) Custos Correspondentes \u00e0s Receitas Diferidas": {}, 
+                    "Receitas Diferidas 1": {}
+                }
+            }, 
+            "PATRIM\u00d4NIO L\u00cdQUIDO": {
+                "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": {
+                    "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, 
+                    "Ajustes \u00e0s Normas Internacionais de Contabilidade": {}
+                }, 
+                "CAPITAL REALIZADO": {
+                    "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior": {}, 
+                    "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": {}, 
+                    "Capital Subscrito de Domiciliados e Residentes no Exterior": {}, 
+                    "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {}
+                }, 
+                "OUTRAS CONTAS 2": {
+                    "(-) A\u00e7\u00f5es em Tesouraria": {}, 
+                    "(-) Preju\u00edzos Acumulados": {}, 
+                    "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {}, 
+                    "Outras 8": {}
+                }, 
+                "RESERVAS": {
+                    "Outras Reservas": {}, 
+                    "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": {}, 
+                    "Reservas de Capital": {}, 
+                    "Reservas de Lucros": {}, 
+                    "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, 
+                    "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": {}, 
+                    "Reservas de Reavalia\u00e7\u00e3o": {}
+                }
+            }, 
+            "PATRIM\u00d4NIO SOCIAL": {
+                "FUNDO PATRIMONIAL": {
+                    "Fundo Patrimonial 1": {}
+                }, 
+                "OUTRAS CONTAS 3": {
+                    "D\u00e9ficits Acumulados": {}, 
+                    "Super\u00e1vits Acumulados": {}
+                }, 
+                "RESERVAS 1": {
+                    "Reservas Estatut\u00e1rias": {}, 
+                    "Reservas Patrimoniais": {}
+                }
+            }, 
+            "root_type": "Liability"
+        }, 
+        "RESULTADO L\u00cdQUIDO DO PER\u00cdODO": {
+            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": {
+                "PROVIS\u00c3O PARA CSLL E IRPJ 3": {
+                    "PROVIS\u00c3O PARA CSLL E IRPJ 4": {
+                        "PROVIS\u00c3O PARA CSLL E IRPJ 5": {
+                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido 1": {}, 
+                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica 1": {}
+                        }
+                    }
+                }
+            }, 
+            "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": {
+                "PROVIS\u00c3O PARA CSLL E IRPJ": {
+                    "PROVIS\u00c3O PARA CSLL E IRPJ 1": {
+                        "PROVIS\u00c3O PARA CSLL E IRPJ 2": {
+                            "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, 
+                            "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {}
+                        }
+                    }
+                }
+            }, 
+            "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": {
+                "PARTICIPA\u00c7\u00d5ES": {
+                    "PARTICIPA\u00c7\u00d5ES NOS LUCROS": {
+                        "OUTRAS PARTICIPA\u00c7\u00d5ES": {
+                            "(-) Outras": {}, 
+                            "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {}, 
+                            "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {}
+                        }, 
+                        "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": {
+                            "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {}, 
+                            "(-) Outras Participa\u00e7\u00f5es de Empregados": {}, 
+                            "(-) Participa\u00e7\u00f5es de Empregados": {}
+                        }
+                    }
+                }, 
+                "RESULTADO OPERACIONAL DA ATIVIDADE RURAL": {
+                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": {
+                        "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": {
+                            "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {
+                                "account_type": "Stock Adjustment"
+                            }, 
+                            "Custo dos Produtos Vendidos da Atividade Rural": {}
+                        }
+                    }, 
+                    "DESPESAS OPERACIONAIS 3": {
+                        "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": {
+                            "Alimenta\u00e7\u00e3o do Trabalhador 3": {}, 
+                            "Alugu\u00e9is 1": {}, 
+                            "Arrendamento Mercantil 4": {}, 
+                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {}, 
+                            "Bens de Natureza Permanente Deduzidos como Despesa": {}, 
+                            "CPMF 1": {}, 
+                            "Cofins 1": {}, 
+                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {}, 
+                            "Demais Provis\u00f5es 1": {}, 
+                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es 1": {}, 
+                            "Despesas com viagens, di\u00e1rias e ajusta de custo": {}, 
+                            "Doa\u00e7\u00f5es a Entidades Civis 1": {}, 
+                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o) 1": {}, 
+                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991) 1": {}, 
+                            "Encargos Sociais - Previd\u00eancia Social 3": {}, 
+                            "Encargos Sociais \u2013 FGTS 3": {}, 
+                            "Encargos Sociais \u2013 Outros 3": {}, 
+                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o 1": {
+                                "account_type": "Depreciation"
+                            }, 
+                            "Fundo de Aposentadoria Programada Individual de Empregados": {}, 
+                            "Gratifica\u00e7\u00f5es a Administradores": {}, 
+                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra 3": {}, 
+                            "Multas 1": {}, 
+                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {}, 
+                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 1": {}, 
+                            "Outras Despesas Operacionais 5": {}, 
+                            "Outros Gastos com Pessoal": {}, 
+                            "PIS/Pasep 1": {}, 
+                            "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {}, 
+                            "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {}, 
+                            "Plano de Previd\u00eancia Privada de Empregados": {}, 
+                            "Planos de Poupan\u00e7a e Investimentos de Empregados": {}, 
+                            "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 3": {}, 
+                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 4": {}, 
+                            "Propaganda, Publicidade e Patroc\u00ednio": {}, 
+                            "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {}, 
+                            "Provis\u00e3o para Perda de Estoque": {}, 
+                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados 1": {}, 
+                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {}, 
+                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 3": {}, 
+                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 3": {}, 
+                            "Servi\u00e7os Prestados por Cooperativa de Trabalho 3": {}
+                        }
+                    }, 
+                    "OUTRAS DESPESAS OPERACIONAIS 6": {
+                        "OUTRAS DESPESAS OPERACIONAIS 7": {
+                            "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, 
+                            "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, 
+                            "(-) Contrapartida dos Ajustes ao Valor Presente": {}, 
+                            "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {}, 
+                            "(-) Juros sobre o Capital Pr\u00f3prio": {}, 
+                            "(-) Outras Despesas Financeiras": {}, 
+                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 1": {}, 
+                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade 1": {}, 
+                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior 1": {}, 
+                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 1": {}, 
+                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias 1": {}, 
+                            "(-) Resultados Negativos em SCP": {}, 
+                            "(-) Varia\u00e7\u00f5es Cambiais Passivas 1": {}
+                        }
+                    }, 
+                    "OUTRAS RECEITAS OPERACIONAIS 4": {
+                        "OUTRAS RECEITAS OPERACIONAIS 5": {
+                            "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, 
+                            "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, 
+                            "Contrapartida dos Ajustes ao Valor Presente": {}, 
+                            "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 2": {}, 
+                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 1": {}, 
+                            "Ganhos em Opera\u00e7\u00f5es Day-Trade 1": {}, 
+                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 1": {}, 
+                            "Outras Receitas Financeiras": {}, 
+                            "Outras Receitas Operacionais 6": {}, 
+                            "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {}, 
+                            "Receitas de Juros sobre o Capital Pr\u00f3prio": {}, 
+                            "Rendimentos e Ganhos de Capital Auferidos no Exterior 1": {}, 
+                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias 1": {}, 
+                            "Resultados Positivos em SCP": {}, 
+                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais 1": {}, 
+                            "Varia\u00e7\u00f5es Cambiais Ativas 1": {}
+                        }
+                    }, 
+                    "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": {
+                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA 1": {
+                            "(-) Cofins": {}, 
+                            "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {}, 
+                            "(-) ICMS": {}, 
+                            "(-) ISS": {}, 
+                            "(-) PIS/Pasep": {}, 
+                            "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {}
+                        }, 
+                        "RECEITA BRUTA DA ATIVIDADE RURAL": {
+                            "Receita da Atividade Rural": {}
+                        }
+                    }
+                }
+            }, 
+            "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": {
+                "OUTRAS RECEITAS E OUTRAS DESPESAS": {
+                    "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS 2": {
+                        "DESPESAS N\u00c3O OPERACIONAIS 1": {
+                            "(-) Outras Despesas N\u00e3o Operacionais 1": {}, 
+                            "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, 
+                            "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados 1": {}
+                        }, 
+                        "RECEITAS N\u00c3O OPERACIONAIS 1": {
+                            "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, 
+                            "Outras Receitas N\u00e3o Operacionais 1": {}, 
+                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {}
+                        }
+                    }
+                }, 
+                "PARTICIPA\u00c7\u00d5ES 1": {
+                    "PARTICIPA\u00c7\u00d5ES NOS LUCROS 1": {
+                        "OUTRAS PARTICIPA\u00c7\u00d5ES 1": {
+                            "(-) Outras 1": {}, 
+                            "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias 1": {}, 
+                            "(-) Participa\u00e7\u00f5es de Deb\u00eantures 1": {}
+                        }, 
+                        "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS 1": {
+                            "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados 1": {}, 
+                            "(-) Outras Participa\u00e7\u00f5es de Empregados 1": {}, 
+                            "(-) Participa\u00e7\u00f5es de Empregados 1": {}
+                        }
+                    }
+                }, 
+                "RESULTADO OPERACIONAL 1": {
+                    "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS 1": {
+                        "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO 1": {}, 
+                        "CUSTO DAS MERCADORIAS REVENDIDAS": {
+                            "Custo das Mercadorias Revendidas 1": {}, 
+                            "Custo dos Servi\u00e7os Vendidos": {}
+                        }, 
+                        "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": {
+                            "Custo das Unidades Imobili\u00e1rias Vendidas 1": {}
+                        }, 
+                        "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": {
+                            "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos 1": {}
+                        }
+                    }, 
+                    "DESPESAS OPERACIONAIS 4": {
+                        "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": {
+                            "Alimenta\u00e7\u00e3o do Trabalhador 4": {}, 
+                            "Alugu\u00e9is 2": {}, 
+                            "Arrendamento Mercantil 5": {}, 
+                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados 1": {}, 
+                            "Bens de Natureza Permanente Deduzidos como Despesa 1": {}, 
+                            "CPMF 2": {}, 
+                            "Cofins 2": {}, 
+                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL 1": {}, 
+                            "Demais Provis\u00f5es 2": {}, 
+                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es 2": {}, 
+                            "Despesas com viagens, di\u00e1rias e ajusta de custo 1": {}, 
+                            "Doa\u00e7\u00f5es a Entidades Civis 2": {}, 
+                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba) 2": {}, 
+                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991) 2": {}, 
+                            "Encargos Sociais \u2013 FGTS 4": {}, 
+                            "Encargos Sociais \u2013 Outros 4": {}, 
+                            "Encargos Sociais \u2013 Previd\u00eancia Social 4": {}, 
+                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o 2": {}, 
+                            "Fundo de Aposentadoria Programada Individual de Empregados 1": {}, 
+                            "Gratifica\u00e7\u00f5es a Administradores 1": {}, 
+                            "Loca\u00e7\u00e3o de M\u00e3o-de-obra 4": {}, 
+                            "Multas 2": {}, 
+                            "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados 1": {}, 
+                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es 2": {}, 
+                            "Outras Despesas Operacionais 8": {}, 
+                            "Outros Gastos com Pessoal 1": {}, 
+                            "PIS/Pasep 2": {}, 
+                            "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito 1": {}, 
+                            "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas 1": {}, 
+                            "Plano de Previd\u00eancia Privada de Empregados 1": {}, 
+                            "Planos de Poupan\u00e7a e Investimentos de Empregados 1": {}, 
+                            "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica 4": {}, 
+                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio 5": {}, 
+                            "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional) 1": {}, 
+                            "Propaganda, Publicidade e Patroc\u00ednio 1": {}, 
+                            "Provis\u00e3o para Perda de Estoque 1": {}, 
+                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados 2": {}, 
+                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o 1": {}, 
+                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR 4": {}, 
+                            "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS 4": {}, 
+                            "Servi\u00e7os Prestados por Cooperativa de Trabalho 4": {}
+                        }
+                    }, 
+                    "OUTRAS DESPESAS OPERACIONAIS 9": {
+                        "OUTRAS DESPESAS OPERACIONAIS 10": {
+                            "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido 1": {}, 
+                            "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade 1": {}, 
+                            "(-) Contrapartida dos Ajustes ao Valor Presente 1": {}, 
+                            "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel 1": {}, 
+                            "(-) Juros sobre o Capital Pr\u00f3prio 1": {}, 
+                            "(-) Outras Despesas Financeiras 1": {}, 
+                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 2": {}, 
+                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade 2": {}, 
+                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior 2": {}, 
+                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 2": {}, 
+                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias 2": {}, 
+                            "(-) Resultados Negativos em SCP 1": {}, 
+                            "(-) Varia\u00e7\u00f5es Cambiais Passivas 2": {}
+                        }
+                    }, 
+                    "OUTRAS RECEITAS OPERACIONAIS 7": {
+                        "OUTRAS RECEITAS OPERACIONAIS 8": {
+                            "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido 1": {}, 
+                            "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade 1": {}, 
+                            "Contrapartida dos Ajustes ao Valor Presente 1": {}, 
+                            "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos 3": {}, 
+                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade 2": {}, 
+                            "Ganhos em Opera\u00e7\u00f5es Day-Trade 2": {}, 
+                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente 2": {}, 
+                            "Outras Receitas Financeiras 1": {}, 
+                            "Outras Receitas Operacionais 9": {}, 
+                            "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures 1": {}, 
+                            "Receitas de Juros sobre o Capital Pr\u00f3prio 1": {}, 
+                            "Rendimentos e Ganhos de Capital Auferidos no Exterior 2": {}, 
+                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias 2": {}, 
+                            "Resultados Positivos em SCP 1": {}, 
+                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais 2": {}, 
+                            "Varia\u00e7\u00f5es Cambiais Ativas 2": {}
+                        }
+                    }, 
+                    "RECEITA LIQUIDA": {
+                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA 2": {
+                            "(-) Cofins 1": {}, 
+                            "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os 1": {}, 
+                            "(-) ICMS 1": {}, 
+                            "(-) ISS 1": {}, 
+                            "(-) PIS/Pasep 1": {}, 
+                            "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais 1": {}
+                        }, 
+                        "RECEITA BRUTA 1": {
+                            "Outras 13": {}, 
+                            "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {}, 
+                            "Receita da Revenda de Mercadorias no Mercado Interno": {}, 
+                            "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {}, 
+                            "Receita das Unidades Imobili\u00e1rias Vendidas": {}, 
+                            "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": {}, 
+                            "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": {}, 
+                            "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": {}, 
+                            "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": {}
+                        }
+                    }
+                }
+            }, 
+            "root_type": "Income"
+        }, 
+        "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": {
+            "OUTRAS RECEITAS E DESPESAS": {
+                "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": {
+                    "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS 1": {
+                        "DESPESAS N\u00c3O OPERACIONAIS": {
+                            "(-) Outras Despesas N\u00e3o Operacionais": {}, 
+                            "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {}
+                        }, 
+                        "RECEITAS N\u00c3O OPERACIONAIS": {
+                            "Outras Receitas N\u00e3o Operacionais": {}, 
+                            "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": {}
+                        }
+                    }
+                }
+            }, 
+            "RESULTADO OPERACIONAL": {
+                "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": {
+                    "CUSTO DOS PRODUTOS VENDIDOS": {
+                        "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": {
+                            "Custos dos Produtos Vendidos em Geral": {
+                                "account_type": "Cost of Goods Sold"
+                            }, 
+                            "Outros Custos 4": {}, 
+                            "account_type": "Cost of Goods Sold"
+                        }, 
+                        "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": {
+                            "Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {}, 
+                            "Custos dos Produtos para Assist\u00eancia Social - Vendidos": {}, 
+                            "Outras": {}
+                        }, 
+                        "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": {
+                            "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {}, 
+                            "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {}, 
+                            "Outros Custos 6": {}
+                        }, 
+                        "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": {
+                            "Custos dos Produtos para Sa\u00fade - Gratuidades": {}, 
+                            "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {}, 
+                            "Outros Custos 5": {}
+                        }, 
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "CUSTO DOS SERVI\u00c7OS PRESTADOS": {
+                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": {
+                            "Custo dos Servi\u00e7os Prestados em Geral": {}, 
+                            "Outros Custos": {}
+                        }, 
+                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": {
+                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es 1": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 1": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Gratuidade 1": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {}, 
+                            "Outros Custos 2": {}
+                        }, 
+                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": {
+                            "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Gratuidade": {}, 
+                            "Custo dos Servi\u00e7os Prestados ao PROUNI": {}, 
+                            "Outros Custos 1": {}
+                        }, 
+                        "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": {
+                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias 1": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es 2": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 2": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Gratuidade 2": {}, 
+                            "Custo dos Servi\u00e7os Prestados a Pacientes Particulares 1": {}, 
+                            "Outros Custos 3": {}
+                        }
+                    }
+                }, 
+                "DESPESAS OPERACIONAIS": {
+                    "DESPESAS OPERACIONAIS 1": {
+                        "DESPESAS OPERACIONAIS 2": {
+                            "Alugu\u00e9is": {}, 
+                            "Arrendamento Mercantil": {}, 
+                            "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {}, 
+                            "COFINS": {}, 
+                            "CPMF": {}, 
+                            "CSLL": {}, 
+                            "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": {}, 
+                            "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": {}, 
+                            "Demais Provis\u00f5es": {}, 
+                            "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, 
+                            "Doa\u00e7\u00f5es a Entidades Civis": {}, 
+                            "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {}, 
+                            "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, 
+                            "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, 
+                            "FGTS (sem indeniza\u00e7\u00e3o 40%)": {}, 
+                            "Indeniza\u00e7\u00f5es Trabalhistas": {}, 
+                            "Multas": {}, 
+                            "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, 
+                            "Outras Despesas Operacionais 4": {}, 
+                            "PIS/PASEP": {}, 
+                            "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {}, 
+                            "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, 
+                            "Propaganda e Publicidade": {}, 
+                            "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, 
+                            "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": {}, 
+                            "Remunera\u00e7\u00f5es a Empregados": {}, 
+                            "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": {}
+                        }
+                    }
+                }, 
+                "OUTRAS DESPESAS OPERACIONAIS": {
+                    "OUTRAS DESPESAS OPERACIONAIS 1": {
+                        "OUTRAS DESPESAS OPERACIONAIS 2": {
+                            "(-) Outras Despesas de Aplica\u00e7\u00f5es": {}, 
+                            "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, 
+                            "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, 
+                            "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, 
+                            "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, 
+                            "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, 
+                            "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}, 
+                            "Outras Despesas Operacionais 3": {}
+                        }
+                    }
+                }, 
+                "OUTRAS RECEITAS OPERACIONAIS": {
+                    "OUTRAS RECEITAS OPERACIONAIS 1": {
+                        "OUTRAS RECEITAS OPERACIONAIS 2": {
+                            "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, 
+                            "Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, 
+                            "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, 
+                            "Outras 7": {}, 
+                            "Outras Receitas Operacionais 3": {}, 
+                            "Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {}, 
+                            "Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, 
+                            "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, 
+                            "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, 
+                            "Varia\u00e7\u00f5es Cambiais Ativas": {}
+                        }
+                    }
+                }, 
+                "RECEITA OPERACIONAL L\u00cdQUIDA": {
+                    "RECEITA BRUTA": {
+                        "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": {
+                            "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {}, 
+                            "(-) Vendas Canceladas": {}, 
+                            "Outras 5": {}
+                        }, 
+                        "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": {
+                            "Contribui\u00e7\u00f5es 2": {}, 
+                            "Doa\u00e7\u00f5es 2": {}, 
+                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 2": {}, 
+                            "Outras 6": {}, 
+                            "Servi\u00e7os Educacionais": {}
+                        }, 
+                        "RECEITA DE SERVI\u00c7OS DE SA\u00daDE": {
+                            "Contribui\u00e7\u00f5es": {}, 
+                            "Conv\u00eanios \u2013 Outros": {}, 
+                            "Conv\u00eanios \u2013 SUS": {}, 
+                            "Doa\u00e7\u00f5es": {}, 
+                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, 
+                            "Outras 2": {}, 
+                            "Pacientes Particulares": {}
+                        }, 
+                        "RECEITA DE VENDA DE PRODUTOS": {
+                            "Da atividade de Assist\u00eancia Social": {}, 
+                            "Da atividade de Educa\u00e7\u00e3o": {}, 
+                            "Da atividade de Sa\u00fade": {}, 
+                            "Outras 1": {}
+                        }, 
+                        "RECEITAS DE OUTRAS ATIVIDADES": {
+                            "Contribui\u00e7\u00f5es Confederativas/Associativas": {}, 
+                            "Contribui\u00e7\u00f5es Sindicais": {}, 
+                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {}, 
+                            "Mensalidades": {}, 
+                            "Outras 4": {}, 
+                            "Outras Contribui\u00e7\u00f5es": {}
+                        }, 
+                        "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": {
+                            "Contribui\u00e7\u00f5es 1": {}, 
+                            "Conv\u00eanios - Outros 1": {}, 
+                            "Doa\u00e7\u00f5es 1": {}, 
+                            "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas 1": {}, 
+                            "Outras 3": {}, 
+                            "Pacientes Particulares 1": {}
+                        }
+                    }
+                }
+            }, 
+            "root_type": "Asset"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ca_plan_comptable_pour_les_provinces_francophones.json

@@ -0,0 +1,412 @@
+{
+    "country_code": "ca", 
+    "name": "Canada - Plan comptable pour les provinces francophones", 
+    "tree": {
+        "Actif": {
+            "Actif \u00e0 court terme": {
+                "Avances": {
+                    "Avances aux actionnaires": {}, 
+                    "Avances aux employ\u00e9s": {}, 
+                    "Avances sur commissions": {}
+                }, 
+                "Banque": {
+                    "account_type": "Bank", 
+                    "is_group": 1
+                }, 
+                "Comptes \u00e0 recevoir": {
+                    "Comptes clients": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Provision pour cr\u00e9ances douteuses": {}
+                }, 
+                "Encaisse": {
+                    "is_group": 1
+                }, 
+                "Frais pay\u00e9s d\u2019avance": {
+                    "Assurances pay\u00e9s d'avance": {}, 
+                    "Publicit\u00e9 pay\u00e9 d'avance": {}, 
+                    "Taxes pay\u00e9s d'avance": {}
+                }, 
+                "Petite caisse": {
+                    "account_type": "Cash", 
+                    "is_group": 1
+                }, 
+                "Stocks": {
+                    "Mati\u00e8res premi\u00e8res": {}, 
+                    "Stock de produits fini": {}, 
+                    "Stock exp\u00e9di\u00e9 non-factur\u00e9": {}, 
+                    "Travaux en cours": {}, 
+                    "account_type": "Stock"
+                }, 
+                "Subventions \u00e0 recevoir": {}, 
+                "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {}, 
+                "Taxes \u00e0 recevoir": {
+                    "TPS \u00e0 recevoir": {}, 
+                    "TVH \u00e0 recevoir": {
+                        "TVH \u00e0 recevoir - 13%": {}, 
+                        "TVH \u00e0 recevoir - 14%": {}, 
+                        "TVH \u00e0 recevoir - 15%": {}
+                    }, 
+                    "TVP/TVQ \u00e0 recevoir": {}
+                }
+            }, 
+            "Autres actifs": {
+                " Frais de premier \u00e9tablissement": {}, 
+                "Achalandage": {}, 
+                "Brevets, droits": {}, 
+                "Frais de recherche et de d\u00e9veloppement - actif": {}
+            }, 
+            "Immobilisations": {
+                " Amortissement accumul\u00e9 - b\u00e2timent": {}, 
+                " Amortissement accumul\u00e9 - entrep\u00f4t": {}, 
+                " Amortissement accumul\u00e9 - logiciels": {}, 
+                " Amortissement accumul\u00e9 - machinerie et \u00e9quipement": {}, 
+                " Amortissement accumul\u00e9 - \u00e9quipement informatique": {}, 
+                "Amortissement accumul\u00e9 - am\u00e9liorations locatives": {}, 
+                "Amortissement accumul\u00e9 - biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {}, 
+                "Amortissement accumul\u00e9 - mat\u00e9riel roulant": {}, 
+                "Amortissement accumul\u00e9 - mobilier et \u00e9quipement de bureau": {}, 
+                "Am\u00e9liorations locatives": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Biens lou\u00e9s en vertu d\u2019un contrat de location - acquisition": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "B\u00e2timent": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Entrep\u00f4t": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Logiciels": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Machinerie et \u00e9quipement": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Mat\u00e9riel roulant": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Mobilier et \u00e9quipement de bureau": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Terrain": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "account_type": "Fixed Asset", 
+                "\u00c9quipement informatique": {
+                    "account_type": "Fixed Asset"
+                }
+            }, 
+            "Placements": {
+                "D\u00e9p\u00f4ts": {}, 
+                "Placement": {}
+            }, 
+            "root_type": "Asset"
+        }, 
+        "Avoir des actionnaires": {
+            " B\u00e9n\u00e9fice de la p\u00e9riode": {}, 
+            "Bonis": {}, 
+            "B\u00e9n\u00e9fices non r\u00e9partis": {}, 
+            "Capital - actions ordinaire": {}, 
+            "Capital - actions privil\u00e9gi\u00e9": {}, 
+            "Dividendes": {}, 
+            "Surplus d\u2019apport": {}, 
+            "root_type": "Equity"
+        }, 
+        "Charges": {
+            "Charges d'exploitation": {
+                "Salaires et charges sociales": {
+                    "Assurance - emploi": {
+                        "account_type": "Chargeable"
+                    }, 
+                    "Assurance parentale": {}, 
+                    "Fonds des services de sant\u00e9": {}, 
+                    "Imp\u00f4t f\u00e9d\u00e9ral": {}, 
+                    "Imp\u00f4t provincial": {}, 
+                    "Normes du travail": {}, 
+                    "Rentes": {}, 
+                    "Salaires": {
+                        "account_type": "Chargeable"
+                    }, 
+                    "sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {
+                        "account_type": "Chargeable"
+                    }
+                }
+            }, 
+            "Frais fixes": {
+                "Frais de fabrication": {
+                    " R\u00e9parations et entretien - moules et matrices": {}, 
+                    "Ammortissements": {
+                        "Amortissements - am\u00e9liorations locatives": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "Amortissements - biens lou\u00e9s contrat de location - acquisition": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "Amortissements - b\u00e2timent": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "Amortissements - entrep\u00f4t": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "Amortissements - machinerie et \u00e9quipement": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "Amortissements - mat\u00e9riel roulant": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "Amortissements - moules et matrices": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "account_type": "Depreciation"
+                    }, 
+                    "Assurances": {
+                        " Assurances - feu": {}, 
+                        " Assurances - responsabilit\u00e9": {}, 
+                        " Assurances - vol": {}
+                    }, 
+                    "Avantages sociaux - frais de fabrication": {}, 
+                    "D\u00e9penses - mat\u00e9riel roulant": {}, 
+                    "Entretien du terrain \u00e0 contrat": {}, 
+                    "Fournitures d\u2019emballage": {}, 
+                    "Fournitures d\u2019usine": {}, 
+                    "Location de machinerie": {}, 
+                    "Loyer - b\u00e2timent": {}, 
+                    "Loyer - entrep\u00f4t": {}, 
+                    "Op\u00e9rations indirectes de la main-d\u2019\u0153uvre directe": {
+                        "is_group": 1
+                    }, 
+                    "R\u00e9parations et entretien - b\u00e2timent": {}, 
+                    "R\u00e9parations et entretien - machinerie et \u00e9quipement": {}, 
+                    "Salaires de soutien": {}, 
+                    "Salaires de supervision": {}, 
+                    "Taxes fonci\u00e8res": {}, 
+                    "\u00c9nergie": {}
+                }, 
+                "Frais de formation": {
+                    " Salaires - administration - frais fixe formation": {}, 
+                    "Avantages sociaux - frais fixe formation": {}, 
+                    "Cr\u00e9dits d\u2019imp\u00f4ts \u00e0 la formation": {}, 
+                    "Honoraires": {}, 
+                    "Main-d\u2019\u0153uvre directe - frais fixe formation": {}, 
+                    "Main-d\u2019\u0153uvre indirecte - frais fixe formation": {}, 
+                    "Salaires - bureau - frais fixe formation": {}, 
+                    "Salaires - vente": {}
+                }, 
+                "Frais de non-qualit\u00e9": {
+                    " Avantages sociaux - non-qualit\u00e9": {}, 
+                    " Main-d\u2019\u0153uvre directe - non-qualit\u00e9": {
+                        "Main-d\u2019\u0153uvre directe - gaspillage": {}, 
+                        "Main-d\u2019\u0153uvre directe - r\u00e9parations de garantie": {}, 
+                        "Main-d\u2019\u0153uvre directe - travail a reprendre": {}
+                    }, 
+                    "Mat\u00e9riel - non-qualit\u00e9": {
+                        "Mat\u00e9riel - gaspillage": {}, 
+                        "Mat\u00e9riel - r\u00e9parations de garantie": {}, 
+                        "Mat\u00e9riel - travail a reprendre": {}
+                    }, 
+                    "Salaire - inspecteur (contr\u00f4le de la qualit\u00e9)": {}
+                }, 
+                "Frais de recherche et de d\u00e9veloppement - charge": {
+                    " Mati\u00e8res premi\u00e8res - R&D": {}, 
+                    "Avantages sociaux - R&D": {}, 
+                    "Cr\u00e9dits d\u2019imp\u00f4ts - R&D": {}, 
+                    "Honoraires professionnels - R&D": {}, 
+                    "Main-d\u2019\u0153uvre directe - R&D": {}, 
+                    "Sous-traitance - R&D": {}
+                }, 
+                "Frais financiers": {
+                    " Escomptes de caisse sur achats": {}, 
+                    " Int\u00e9r\u00eats et frais de banque": {}, 
+                    " Int\u00e9r\u00eats sur emprunts - actionnaires": {}, 
+                    " Int\u00e9r\u00eats sur emprunts - machinerie": {}, 
+                    " Int\u00e9r\u00eats sur emprunts - mat\u00e9riel roulant": {}, 
+                    "Escomptes de caisse sur ventes": {}, 
+                    "Int\u00e9r\u00eats sur hypoth\u00e8que": {}
+                }, 
+                "Frais fixe de vente": {
+                    " Frais de voyages - camionneurs": {}, 
+                    " Frais de voyages - service apr\u00e8s-vente": {}, 
+                    "Amortissement - camions": {}, 
+                    "Amortissements - frais fixe de vente": {
+                        " Amortissements - autos": {}, 
+                        " Amortissements - bureau de vente": {}
+                    }, 
+                    "Assurances - camions": {}, 
+                    "Assurances d\u2019autos - vendeurs": {}, 
+                    "Avantages sociaux - frais fixe de vente": {}, 
+                    "Catalogues": {}, 
+                    "D\u00e9penses - bureau de vente": {}, 
+                    "Emballage \u00e0 la livraison": {}, 
+                    "Entretien et r\u00e9parations - camions": {}, 
+                    "Frais de repr\u00e9sentation": {}, 
+                    "Frais de voyages - vendeurs": {}, 
+                    "Frais d\u2019autos - service apr\u00e8s-vente": {}, 
+                    "Frais d\u2019autos - vendeurs": {}, 
+                    "Loyer - bureau de vente": {}, 
+                    "Prototypes et \u00e9chantillons": {}, 
+                    "Publicit\u00e9": {}, 
+                    "Salaires - camionneurs": {}, 
+                    "Salaires - frais fixe de vente": {
+                        "Salaires - exp\u00e9diteurs": {}, 
+                        "Salaires - g\u00e9rants": {}, 
+                        "Salaires - service apr\u00e8s-vente": {}, 
+                        "Salaires - vendeurs": {}
+                    }
+                }, 
+                "Frais fixe d\u2019administration": {
+                    " Assurances d\u2019autos - administration": {}, 
+                    "Amortissements - frais fixe d'administration": {
+                        "Amortissements - autos - frais fixe d'administration": {}, 
+                        "Amortissements - logiciels": {}, 
+                        "Amortissements - mobilier de bureau": {}, 
+                        "Amortissements - \u00e9quipement informatique": {}
+                    }, 
+                    "Avantages sociaux - frais fixe d'administration": {}, 
+                    "Dons et associations": {}, 
+                    "Entretien et r\u00e9parations - bureau": {}, 
+                    "Frais de perception": {}, 
+                    "Frais de voyages - administration": {}, 
+                    "Frais de v\u00e9rification": {}, 
+                    "Frais d\u2019autos - administration": {}, 
+                    "Frais juridiques": {}, 
+                    "Location - \u00e9quipement de bureau": {}, 
+                    "Mauvaises cr\u00e9ances": {}, 
+                    "Papeterie et d\u00e9penses de bureau": {}, 
+                    "Salaires - frais fixe d'administration": {
+                        "Salaires - administration": {}, 
+                        "Salaires - bureau": {}
+                    }, 
+                    "Taxe sur le capital": {}, 
+                    "Taxes, licences, permis": {}, 
+                    "Timbres": {}, 
+                    "T\u00e9l\u00e9communications": {}
+                }
+            }, 
+            "Frais variables": {
+                "Frais variables de fabrication": {
+                    " Emballage \u00e0 la production": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    " Sous-traitance": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "Achats de mati\u00e8res premi\u00e8res": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "Achats de mat\u00e9riel direct": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "Achats de produits non fabriqu\u00e9s": {
+                        "account_type": "Expenses Included In Valuation"
+                    }, 
+                    "Avantages sociaux": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "Main-d\u2019\u0153uvre directe": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "Variation des stocks": {
+                        "account_type": "Stock Adjustment"
+                    }, 
+                    "account_type": "Cost of Goods Sold"
+                }, 
+                "Frais variables de vente": {
+                    "Commissions": {}, 
+                    "Redevances": {}, 
+                    "Transport (\u00e0 contrat)": {}
+                }
+            }, 
+            "root_type": "Expense"
+        }, 
+        "Passif": {
+            "PASSIFS NON-COURANTS": {
+                "AUTRES PASSIFS NON-COURANTS": {}, 
+                "DETTES FINANCI\u00c8RES NON-COURANTES": {}, 
+                "IMP\u00d4TS DIFF\u00c9R\u00c9S": {}, 
+                "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {}
+            }, 
+            "Passif \u00e0 court terme": {
+                " Commissions \u00e0 payer": {}, 
+                "Assurance collective \u00e0 payer": {}, 
+                "Autres comptes cr\u00e9diteurs": {}, 
+                "Comptes \u00e0 payer": {
+                    "Comptes fournisseurs": {
+                        "account_type": "Payable"
+                    }
+                }, 
+                "D\u00e9p\u00f4ts de clients": {}, 
+                "Emprunt de banque": {}, 
+                "Imp\u00f4ts li\u00e9s aux salaires \u00e0 payer": {
+                    "Agence du revenu du Canada": {
+                        "Assurance - emploi \u00e0 payer": {
+                            "AE - Contribution de l'employeur": {}, 
+                            "AE - Contribution des employ\u00e9s": {}
+                        }, 
+                        "Imp\u00f4t f\u00e9d\u00e9ral sur salaires \u00e0 payer": {}
+                    }, 
+                    "Agence du revenu du Qu\u00e9bec": {
+                        "Fond des Services de Sant\u00e9 \u00e0 payer": {}, 
+                        "Imp\u00f4t provincial sur salaires \u00e0 payer": {}, 
+                        "Normes du Travail \u00e0 payer": {}, 
+                        "Provision pour sant\u00e9 et s\u00e9curit\u00e9 du travail CSST": {}, 
+                        "R\u00e9gime des rentes du Qu\u00e9bec \u00e0 payer": {
+                            "Rentes - Contribution de l'employeur": {}, 
+                            "Rentes - Contribution des employ\u00e9s": {}
+                        }, 
+                        "R\u00e9gime qu\u00e9becois d'assurance parentale": {
+                            "AP - Contribution de l'employeur": {}, 
+                            "AP - Contribution des employ\u00e9s": {}
+                        }
+                    }, 
+                    "Caisse de retraite \u00e0 payer": {}
+                }, 
+                "Imp\u00f4ts \u00e0 payer": {
+                    "Imp\u00f4t f\u00e9d\u00e9ral sur le revenu \u00e0 payer": {}, 
+                    "Imp\u00f4t provincial sur le revenu \u00e0 payer": {}, 
+                    "TPS \u00e0 payer": {}, 
+                    "TVH \u00e0 payer": {
+                        "TVH \u00e0 payer - 13%": {}, 
+                        "TVH \u00e0 payer - 14%": {}, 
+                        "TVH \u00e0 payer - 15%": {}
+                    }, 
+                    "TVP/TVQ \u00e0 payer": {}
+                }, 
+                "Passifs de stock": {
+                    "Stock re\u00e7u non factur\u00e9": {
+                        "account_type": "Stock Received But Not Billed"
+                    }
+                }, 
+                "Provision pour vacances et cong\u00e9s": {}, 
+                "Revenus per\u00e7us d\u2019avance": {}, 
+                "Salaires \u00e0 payer": {}
+            }, 
+            "Passif \u00e0 long terme": {
+                "Avances des actionnaires": {}, 
+                "Cr\u00e9dits d\u2019imp\u00f4ts report\u00e9s": {}, 
+                "Hypoth\u00e8que \u00e0 payer": {}, 
+                "Liens sur machinerie": {}, 
+                "Liens sur mat\u00e9riel roulant": {}, 
+                "Obligation d\u00e9coulant d\u2019un contrat de location - acquisition": {}, 
+                "Passif d\u2019imp\u00f4ts futurs": {}
+            }, 
+            "root_type": "Liability"
+        }, 
+        "Produits": {
+            "Revenus de ventes": {
+                " Escomptes de volume sur ventes": {}, 
+                "Autres produits d'exploitation": {}, 
+                "Ventes": {}, 
+                "Ventes avec des provinces harmonis\u00e9es": {}, 
+                "Ventes avec des provinces non-harmonis\u00e9es": {}, 
+                "Ventes \u00e0 l'\u00e9tranger": {}
+            }, 
+            "Revenus non li\u00e9 \u00e0 la vente": {
+                "Autres revenus non li\u00e9s \u00e0 la vente": {}, 
+                "Revenues d'int\u00e9r\u00eats": {}
+            }, 
+            "root_type": "Income"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/fr_chart_of_accounts.json

@@ -0,0 +1,99 @@
+{
+    "country_code": "fr", 
+    "name": "France - Chart of Accounts", 
+    "tree": {
+        "Frais": {
+            "601 achats stock\u00e9s, mat premi\u00e8res": {
+                "account_type": "Cost of Goods Sold"
+            }, 
+            "6031 variation des stock\u00e9s mat premi\u00e8res": {
+                "account_type": "Stock Adjustment"
+            }, 
+            "6081 frais accessoires d'achats mat premi\u00e8res": {
+                "account_type": "Expenses Included In Valuation"
+            }, 
+            "Dotations aux amortissements, d\u00e9pr\u00e9ciations": {
+                "account_type": "Depreciation"
+            }, 
+            "root_type": "Expense"
+        }, 
+        "le revenu": {
+            "701 ventes de produits finis": {}, 
+            "root_type": "Income"
+        }, 
+        "les atouts": {
+            "Amortissements des immobilisations corporelles ": {
+                "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {
+                    "account_type": "Accumulated Depreciation"
+                }, 
+                "Constructions (m\u00eame ventilation que celle du compte 213) ": {
+                    "account_type": "Accumulated Depreciation"
+                }, 
+                "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": {
+                    "account_type": "Accumulated Depreciation"
+                }, 
+                "account_type": "Accumulated Depreciation"
+            }, 
+            "Banques": {
+                "51201 Soci\u00e9t\u00e9 g\u00e9n\u00e9rale": {
+                    "account_type": "Bank"
+                }, 
+                "account_type": "Bank"
+            }, 
+            "Caisse": {
+                "5301 Caisse si\u00e8ge social": {
+                    "account_type": "Cash"
+                }, 
+                "account_type": "Cash"
+            }, 
+            "Clients et comptes rattach\u00e9s": {
+                "41119 Autres Clients": {
+                    "account_type": "Receivable"
+                }, 
+                "account_type": "Receivable"
+            }, 
+            "Immobilisations corporelles en cours": {
+                "Autres immobilisations corporelles": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Constructions": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Installations techniques mat\u00e9riel et outillage industriels ": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "account_type": "Fixed Asset"
+            }, 
+            "Stock": {
+                "account_type": "Stock", 
+                "is_group": 1
+            }, 
+            "root_type": "Asset"
+        }, 
+        "passifs": {
+            "Fournisseurs - Factures non parvenues ": {
+                "4081 Fournisseurs - Factures non parvenues ": {
+                    "account_type": "Stock Received But Not Billed"
+                }, 
+                "account_type": "Stock Received But Not Billed"
+            }, 
+            "Fournisseurs et comptes rattach\u00e9s": {
+                "4011 Fournisseurs - Achats de biens et prestations de services": {
+                    "account_type": "Payable"
+                }, 
+                "account_type": "Payable"
+            }, 
+            "root_type": "Liability", 
+            "\u00c9tat - Taxes sur le chiffre d'affaires": {
+                "TVA collect\u00e9e (Taux Normal)": {
+                    "account_type": "Tax"
+                }, 
+                "account_type": "Tax"
+            }
+        }, 
+        "\u00c9quit\u00e9": {
+            "is_group": 1, 
+            "root_type": "Equity"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/gt_cuentas_plantilla.json

@@ -1,93 +1,351 @@
 {
-  "country_code": "gt",
-  "name": "Cuentas de Guatemala",
-  "is_active": "Yes",
-  "tree": {
-    "Activos": {
-      "Activo Corriente": {
-        "Caja y Bancos": {},
-        "Cuentas por Cobrar": {},
-        "Impuestos por Cobrar": {
-          "IVA por Cobrar": {},
-          "Retenciones de IVA recibidas": {}
-        },
-        "Inventario": {
-          "is_group": 1,
-          "account_type": "Stock"
+    "country_code": "gt", 
+    "name": "Guatemala - Cuentas", 
+    "tree": {
+        "02 - 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": {}
+            }, 
+            "root_type": "Liability"
+        }, 
+        "03 - Patrimonio": {
+            "Capital": {}, 
+            "Resultados del Ejercicio": {}, 
+            "Utilidades Retenidas": {}, 
+            "root_type": "Asset"
+        }, 
+        "04 - Ingresos": {
+            "Productos": {}, 
+            "Servicios": {}, 
+            "root_type": "Income"
+        }, 
+        "05 - 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"
+            }, 
+            "root_type": "Expense"
+        }, 
+        "06 - Gastos": {
+            "Alquileres": {}, 
+            "Depreciaciones": {
+                "account_type": "Depreciation"
+            }, 
+            "Gastos Diversos": {}, 
+            "Gastos de Personal": {}, 
+            "Honorarios Profesionales": {}, 
+            "Mantenimiento": {}, 
+            "Seguros": {}, 
+            "Servicios B\u00e1sicos": {}, 
+            "root_type": "Expense"
+        }, 
+        "07 - 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": {}
+                }
+            }, 
+            "root_type": "Expense"
+        }, 
+        "1 - Activos": {
+            "1. Activo Corriente": {
+                "1.10 Activos Corrientes Adicionales": {
+                    "1.10.1 Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {}, 
+                    "1.10.2 Activos Diferidos o Restringidos": {
+                        "1.10.2.1 Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
+                            "account_type": "Chargeable", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Chargeable"
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.2 Inversion en Propiedades": {
+                    "1.2.1 Inversion Inmobiliaria Bajo Construccion": {
+                        "account_type": "Chargeable"
+                    }, 
+                    "1.2.2 Inversion Inmobiliaria Construida": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.3 Activos Intangibles": {
+                    "account_type": "Chargeable", 
+                    "is_group": 1
+                }, 
+                "1.4 Activos Financieros": {
+                    "1.4.1 Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.2 Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.3 Activos Financieros Derivados": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.4 Otros Activos Financieros": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.4.5 Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
+                        "account_type": "Round Off", 
+                        "is_group": 1
+                    }, 
+                    "1.4.6 Activos Financieros Clasificados por Designaci\u00f3n": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.5 Activos Biol\u00f3gicos": {
+                    "1.5.1 Activos Biol\u00f3gicos al Costo": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.5.2 Activos Biol\u00f3gicos a Valor Razonable": {
+                        "1.5.2.1 Animales": {
+                            "account_type": "Stock", 
+                            "is_group": 1
+                        }, 
+                        "1.5.2.2 Plantas": {
+                            "1.5.2.2.1 Division productiva 1er nivel EJEMPLO": {
+                                "1.5.2.2.1.1 Division Productiva 2do nivel EJEMPLO": {
+                                    "1.5.2.2.1.1.1 Division Productiva 3er Nivel EJEMPLO": {
+                                        "1.5.2.2.1.1.1.1 Divisi\u00f3n Productiva 4\u00ba Nivel EJEMPLO": {}, 
+                                        "account_type": "Stock"
+                                    }, 
+                                    "account_type": "Stock"
+                                }, 
+                                "account_type": "Stock"
+                            }, 
+                            "account_type": "Stock"
+                        }, 
+                        "account_type": "Stock"
+                    }, 
+                    "account_type": "Stock"
+                }, 
+                "1.6 Activos Devengables y Otros Activos": {
+                    "1.6.1 Pagos Anticipados y Otros Activos Circulantes": {
+                        "1.6.1.0 Seguro Pagado Anticipadamente": {
+                            "account_type": "Chargeable"
+                        }, 
+                        "account_type": "Chargeable"
+                    }, 
+                    "1.6.2 Cobrables Relacionados con Impuestos": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.3 Proveedores de Servicio": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.4 Contratos de Construccion": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.5 Costos de Montaje": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "1.6.6 Activos Adicionales y Otros": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Chargeable"
+                }, 
+                "1.7 Inventario": {
+                    "1.7.1 Materia Prima": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.10 Inventarios Pignorados Como Garant\u00eda de Pasivo": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.11 Inventarios a Valor Razonable Menos Costos de Venta": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.2 Mercader\u00eda (Mercanc\u00edas)": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.3 Suministros de Producci\u00f3n y Consumibles": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.4 Repuestos": {
+                        "1.7.4.0 Respuestos en Transito": {
+                            "account_type": "Stock", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Stock"
+                    }, 
+                    "1.7.5 Combustibles": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.6 Trabajo en Progeso": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.7 Producto Terminado": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.8 Art\u00edculos de Inventario Adicionales": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1.7.9 Otros Inventarios": {
+                        "1.7.9.1 Merma o Ajuste de Inventario": {
+                            "account_type": "Stock Adjustment", 
+                            "is_group": 1
+                        }, 
+                        "account_type": "Stock"
+                    }, 
+                    "account_type": "Stock"
+                }, 
+                "1.8 Cobrables": {
+                    "1.8.1 Ventas al Cr\u00e9dito": {
+                        "account_type": "Receivable", 
+                        "is_group": 1
+                    }, 
+                    "1.8.2 Activos bajo Contrato": {
+                        "account_type": "Receivable", 
+                        "is_group": 1
+                    }, 
+                    "1.8.3 Otras Cuentas por Cobrar": {
+                        "1.8.3.1 Cuentas por Cobrar a Otras Entidades no Afiliadas": {
+                            "1.8.3.1.1 Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
+                                "account_type": "Receivable"
+                            }, 
+                            "account_type": "Receivable"
+                        }, 
+                        "1.8.3.2 Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
+                            "1.8.3.2.1 Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
+                                "account_type": "Receivable"
+                            }, 
+                            "account_type": "Receivable"
+                        }, 
+                        "1.8.3.3 Cuentas por Cobrar a Empleados": {
+                            "1.8.3.3.1 Prestamo EJEMPLO": {
+                                "account_type": "Receivable"
+                            }, 
+                            "account_type": "Receivable"
+                        }, 
+                        "account_type": "Receivable"
+                    }, 
+                    "1.8.4 Ajustes": {
+                        "account_type": "Chargeable", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Receivable"
+                }, 
+                "1.9 Caja y Equivalentes": {
+                    "1.9.1 Caja": {
+                        "account_type": "Cash", 
+                        "is_group": 1
+                    }, 
+                    "1.9.2 Equivalentes de Efectivo (Bancos)": {
+                        "1.9.2.1 Bancos Nacionales": {
+                            "1.9.2.1.1 Banco Industrial": {
+                                "account_type": "Bank", 
+                                "is_group": 1
+                            }, 
+                            "1.9.2.1.2 Banco Agromercantil de Guatemala": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.3 Banco Prom\u00e9rica": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.4 Banco de Am\u00e9rica Central": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.5 Banco G&T Continental": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.6 Banco Internacional": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.7 Banco de Desarrollo Rural": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.8 Banco de los Trabajadores": {
+                                "account_type": "Bank"
+                            }, 
+                            "1.9.2.1.9 Vivibanco": {
+                                "account_type": "Bank"
+                            }, 
+                            "account_type": "Bank"
+                        }, 
+                        "1.9.2.2 Bancos Internacionales": {
+                            "1.9.2.2.1 HSBC": {
+                                "account_type": "Bank"
+                            }, 
+                            "account_type": "Bank"
+                        }, 
+                        "1.9.2.3 Cadena de Bloques (Blockchain)": {
+                            "1.9.2.3.1 Billetera Bitcoin 1234567890abcdefg": {
+                                "account_type": "Cash"
+                            }, 
+                            "account_type": "Cash"
+                        }, 
+                        "account_type": "Bank"
+                    }, 
+                    "1.9.3 Inversiones a Corto Plazo": {
+                        "account_type": "Bank", 
+                        "is_group": 1
+                    }, 
+                    "1.9.4 Otros Equivalentes de Caja y Bancos": {
+                        "account_type": "Cash", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Bank"
+                }, 
+                "Impuestos por Cobrar": {
+                    "Retenciones de IVA recibidas": {}
+                }
+            }, 
+            "No Corriente": {
+                "Activos Fijos": {
+                    "account_type": "Fixed Asset"
+                }, 
+                "Cargos Diferidos": {}
+            }, 
+            "root_type": "Asset"
         }
-      },
-      "No Corriente": {
-        "Activos Fijos": {},
-        "Cargos Diferidos": {}
-      },
-      "root_type": "Asset"
-    },
-    "Pasivos": {
-      "Pasivo Corriente": {
-        "Proveedores": {
-          "Inventario Recibido pero No Cobrado": {
-            "account_type": "Stock Received But Not Billed"
-          }
-        },
-        "Impuestos por Pagar": {},
-        "Sueldos por Liquidar": {},
-        "Prestaciones": {},
-        "Cuentas por Pagar": {},
-        "Otras Cuentas por Pagar": {},
-        "Acreedores": {}
-      },
-      "Pasivo No Corriente": {
-        "Provisión para Indemnizaciones": {},
-        "Acreedores": {}
-      },
-      "root_type": "Liability"
-    },
-    "Patrimonio": {
-      "Capital": {},
-      "Utilidades Retenidas": {},
-      "Resultados del Ejercicio": {},
-      "root_type": "Asset"
-    },
-    "Costos": {
-      "Costo de Ventas": {},
-      "Costos Incluidos en la Valuación": {
-        "account_type": "Expenses Included In Valuation"
-      },
-      "Stock Adjustment": {
-        "account_type": "Stock Adjustment"
-      },
-      "root_type": "Expense"
-    },
-    "Gastos": {
-      "Gastos de Personal": {},
-      "Honorarios Profesionales": {},
-      "Servicios Básicos": {},
-      "Alquileres": {},
-      "Seguros": {},
-      "Mantenimiento": {},
-      "Depreciaciones": {},
-      "Gastos Diversos": {},
-      "root_type": "Expense"
-    },
-    "Ingresos": {
-      "Productos": {},
-      "Servicios": {},
-      "root_type": "Income"
-    },
-    "Otros Gastos y Productos Financieros": {
-      "Otros Ingresos": {
-        "Otros Gastos y Productos Financieros": {
-          "Intereses": {},
-          "Otros Gastos Financieros": {}
-        }
-      },
-      "Otros Gastos": {
-        "Otros Gastos y Productos Financieros": {
-          "Intereses": {},
-          "Otros Gastos Financieros": {}
-        }
-      },
-      "root_type": "Expense"
     }
-  }
 }

erpnext/accounts/doctype/account/chart_of_accounts/verified/id_chart_of_accounts.json

@@ -0,0 +1,369 @@
+{
+    "country_code": "id", 
+    "name": "Indonesia - Chart of Accounts", 
+    "tree": {
+        "1000.0000 Aktiva": {
+            "1100.0000 Aktiva Lancar": {
+                "1110.0000 Kas": {
+                    "1111.000 Kas Rupiah": {
+                        "1111.0010 Kas Kecil": {
+                            "account_type": "Cash"
+                        }, 
+                        "1111.0020 Kas Besar": {
+                            "account_type": "Cash"
+                        }, 
+                        "account_type": "Cash"
+                    }, 
+                    "1112.000 Kas Mata Uang Lain": {
+                        "1112.0010 Kas USD": {
+                            "account_type": "Cash"
+                        }
+                    }
+                }, 
+                "1120.000 Bank ": {
+                    "1121.000 Bank Rupiah": {
+                        "1121.0010 Bank 1": {
+                            "account_type": "Bank"
+                        }, 
+                        "1121.0020 Bank 2": {
+                            "account_type": "Bank"
+                        }
+                    }, 
+                    "1122.000 Bank Other Currency": {
+                        "1122.0010 Bank 1": {
+                            "account_type": "Bank"
+                        }, 
+                        "1122.0020 Bank 2": {
+                            "account_type": "Bank"
+                        }
+                    }, 
+                    "account_type": "Bank"
+                }, 
+                "1130.000 Piutang": {
+                    "1131.000 Piutang Dagang": {
+                        "1131.0010 Piutang Dagang": {
+                            "account_type": "Receivable"
+                        }
+                    }, 
+                    "1132.000 Piutang Lain lain": {
+                        "1132.001 Piutang Lain-lain 1": {
+                            "account_type": "Receivable"
+                        }
+                    }
+                }, 
+                "1140.000 Persediaan Barang": {
+                    "1141.000 Persediaan Barang": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "1142.000 Uang Muka Pembelian": {
+                        "1142.001 Uang Muka Pembelian": {
+                            "account_type": "Bank"
+                        }
+                    }
+                }, 
+                "1150.000 Biaya di Bayar di Muka": {
+                    "1151.000 Biaya di Bayar di Muka": {
+                        "1151.001 Biaya di Bayar di Muka": {
+                            "1151.00111 Biaya d Bayar di Muka": {}
+                        }
+                    }
+                }, 
+                "1160.000 Pendapatan Yang Akan di Terima": {
+                    "1161.000 Pendapatan Yang di Terima": {
+                        "1161.001 Pendapatan Yang Akan di Terima": {}
+                    }
+                }, 
+                "1170.000 Akun sementara": {
+                    "1171.000 Pembukaan sementara": {
+                        "account_type": "Temporary"
+                    }
+                }
+            }, 
+            "1200.000 Aktiva Tetap": {
+                "1210.000 Aktiva": {
+                    "1211.000 Aktiva": {
+                        "1211.001 Aktiva": {
+                            "account_type": "Fixed Asset"
+                        }
+                    }, 
+                    "1212.000 Akumulasi Penyusutan Aktiva": {
+                        "1212.001 Akumulasi Penyusutan Aktiva": {
+                            "account_type": "Accumulated Depreciation"
+                        }
+                    }
+                }, 
+                "1230.000 Investasi": {
+                    "1231.000 Investasi": {
+                        "1231.001 Investai Saham": {
+                            "1231.0011 Investasi Saham": {}
+                        }, 
+                        "1231.002 Investasi Perumahan": {
+                            "1231.0021 Investasi Perumahan": {}
+                        }, 
+                        "1231.003 Deposito": {
+                            "is_group": 1
+                        }
+                    }
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "2000.000 Passiva": {
+            "2100.000 Pasiva Lancar": {
+                "2110.000 Hutang Dagang": {
+                    "2111.000 Hutang Dagang Rupiah": {
+                        "2111.001 Hutang Dagang Dalam Negeri": {
+                            "account_type": "Payable"
+                        }, 
+                        "2111.002 Hutang Dagang Luar Negeri": {
+                            "account_type": "Payable"
+                        }, 
+                        "2111.003 Hutang Dagang Biaya Kirim Dalam Negeri": {
+                            "account_type": "Payable"
+                        }, 
+                        "2111.004 HUtang Dagang Biaya Kirim Luar Negeri": {
+                            "account_type": "Payable"
+                        }
+                    }, 
+                    "2112.000 Hutang Dagang Other Currency": {
+                        "2112.001 Hutang Dagang Luar Negeri (USD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.002 Hutang Dagang Luar Negeri (SGD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.003 Hutang Dagang Biaya Kirim Luar Negeri (USD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.004 Hutang Dagang Biaya Kirim Luar Negeri (SGD)": {
+                            "account_type": "Payable"
+                        }, 
+                        "2112.005 Hutang Dagang Biaya Kirim Dalam Negeri": {
+                            "account_type": "Payable"
+                        }
+                    }, 
+                    "2115.000 Stock Diterima Tapi Tidak Ditagih": {
+                        "account_type": "Stock Received But Not Billed"
+                    }
+                }, 
+                "2120.000 Pendapatan di Terima di Muka": {
+                    "2121.000 Pendapatan di Terima di Muka": {
+                        "2121.001 Dp Penjualan": {
+                            "account_type": "Bank"
+                        }
+                    }
+                }, 
+                "2130.000 Biaya Yang Akan di Bayar": {
+                    "2131.000 Biaya Yang Akan di Bayar": {
+                        "2131.001 Biaya Yang Akan di Bayar": {}
+                    }, 
+                    "2132.000 Biaya Yang Akan di Bayar - Freight": {
+                        "2132.001 Biaya Yang Akan di Bayar - Freight": {
+                            "account_type": "Expenses Included In Valuation"
+                        }
+                    }
+                }, 
+                "2140.000 Hutang Pajak": {
+                    "2141.000 Hutang Pajak": {
+                        "account_type": "Payable"
+                    }
+                }
+            }, 
+            "2200.000 Passiva Tetap": {
+                "2210.000 Hutang Pada Pihak ke 3": {
+                    "2211.000 Pinjaman Pihak ke 3 Rutin": {
+                        "2211.001 Hutang": {}
+                    }, 
+                    "2212.000 Pinjaman Pihak ke 3 Tidak Rutin": {
+                        "2212.001 Hutang": {}
+                    }, 
+                    "2213.000 Hutang Bunga Pinjaman Pihak Ke 3 Tidak Rutin": {
+                        "2213.001 Hutang Bunga": {}
+                    }
+                }, 
+                "2220.000 Hutang Pada Bank": {
+                    "2221.000 Hutang Bank": {
+                        "2221.001 Hutang": {}
+                    }
+                }, 
+                "2230.000 Hutang Leasing Kendaraan": {
+                    "2231.000 Hutang Leasing Kendaraan": {
+                        "2231.001 Hutang Leasing Kendaraan": {}
+                    }
+                }, 
+                "2240.000 Hutang Lain Lain": {
+                    "2241.000 Hutang Lain Lain": {
+                        "2241.001 Hutang": {}
+                    }
+                }
+            }, 
+            "root_type": "Liability"
+        }, 
+        "3000.000 Modal": {
+            "3100.000 Modal": {
+                "3110.000 Modal di Setor": {}, 
+                "3120.000 Prive P.Saham": {}, 
+                "3130.000 Saldo pembukaan Equity": {}
+            }, 
+            "3200.000 Laba": {
+                "3210.000 Laba di Tahan": {}, 
+                "3220.000 Laba Tahun Berjalan": {}, 
+                "3230.000 Laba Periode Berjalan": {}
+            }, 
+            "root_type": "Equity"
+        }, 
+        "4000.000 Penjualan": {
+            "4100.000 Penjualan Barang Dagangan": {
+                "4110.000 Penjualan": {}, 
+                "4120.000 Retur Penjualan": {}, 
+                "4130.000 Potongan Penjualan": {}
+            }, 
+            "4200.000 Harga Pokok Pembelian": {
+                "4210.000 HPP Pembelian": {
+                    "account_type": "Cost of Goods Sold"
+                }
+            }, 
+            "4300.000 Pendapatan Service/Jasa": {
+                "4310.000 Pendapatan Service": {}
+            }, 
+            "4400.000 Pendapatan Lain lain": {
+                "4410.000 Pendapatan Bunga Bank": {}, 
+                "4420.000 Pendapatan Bunga Dari Pihak Ke 3": {}, 
+                "4430.000 Pendapatan Keuntungan Penjualan Aktiva": {}, 
+                "4440.000 Pendapatan Komisi": {}, 
+                "4450.000 Pendapatan Sewa Gudang": {}, 
+                "4460.000 Pendapatan Sewa Lain lain": {}, 
+                "4470.000 Pendapatan Penjualan Barang BS": {}, 
+                "4480.000 Pendapatan Lain lain": {}
+            }, 
+            "root_type": "Income"
+        }, 
+        "5000.000 Beban": {
+            "5100.000 Beban Langsung": {
+                "5110.000 Beban Penjualan": {
+                    "5110.001 Biaya BBM": {}, 
+                    "5110.002 Biaya Tol": {}, 
+                    "5110.003 Biaya Parkir": {}, 
+                    "5110.004 Biaya Upah Angkat/Turun Barang": {}, 
+                    "5110.005 Biaya Kuli": {}, 
+                    "5110.006 Biaya Perjalanan Dinas": {}, 
+                    "5110.007 Biaya Barang Rusak": {}, 
+                    "5110.008 Biaya Perbaikan Kendaraan Operasional": {}, 
+                    "5110.009 Biaya Asuransi Kendaraan Operasional": {}, 
+                    "5110.010 Biaya Leasing Kendaraan Operasional": {}, 
+                    "5110.011 Biaya Kebutuhan Penjualan": {}, 
+                    "5110.012 Biaya Sample": {}, 
+                    "5110.013 Biaya Bonus, Hadiah, dan Sampel": {}, 
+                    "5110.014 Biaya Entertainment dan Pergaulan": {}, 
+                    "5110.015 Biaya Sewa Gudang": {}, 
+                    "5110.016 Biaya Sewa Peralatan Gudang": {}, 
+                    "5110.017 Biaya Piutang Tak Tertagih": {}, 
+                    "5110.018 Potongan Supplier": {}, 
+                    "5110.019 Biaya Penjualan Lain Lain": {}, 
+                    "5110.020 Penyesuaian Stock": {
+                        "account_type": "Stock Adjustment"
+                    }, 
+                    "5110.021 Biaya Susut Barang": {}
+                }, 
+                "5120.000 Biaya Gaji & Kesejahteraan Pegawai": {
+                    "5120.001 Biaya Gaji Staff & Karyawan Tetap": {}, 
+                    "5120.002 Biaya Gaji Karyawan Harian": {}, 
+                    "5120.003 Biaya Pengobatan": {}, 
+                    "5120.004 Biaya Asuransi Kesehatan Pegawai": {}, 
+                    "5120.005 Biaya THR, Bonus, dan Komisi": {}, 
+                    "5120.006 Biaya Konsumsi": {}, 
+                    "5120.007 Biaya Gaji & Kesejahteraan Lainnya": {}
+                }, 
+                "5130.000 Biaya Kantor & Gudang": {
+                    "5130.001 Biaya PLN Gudang & Kantor": {}, 
+                    "5130.002 Biaya PAM Gudang & Kantor": {}, 
+                    "5130.003 Biaya TLP Gudang & Kantor": {}, 
+                    "5130.004 Biaya Fotocopy, Photo, Print Out": {}, 
+                    "5130.005 Biaya Alat Tulis Kantor": {}, 
+                    "5130.006 Biaya Stamp Duty & Pos": {}, 
+                    "5130.007 Biaya Servis Peralatan Gudang": {}, 
+                    "5130.008 Biaya Pemeliharaan Bgn Gudang": {}, 
+                    "5130.009 Biaya Humas & Pergaulan": {}, 
+                    "5130.010 Biaya Perlengkapan Gudang": {}, 
+                    "5130.011 Iuran Bulanan": {}, 
+                    "5130.012 Biaya Serba Serbi": {}, 
+                    "5130.013 Biaya Sewa Kantor": {}, 
+                    "5130.014 Biaya Asuransi Bangunan": {}, 
+                    "5130.015 Biaya Sumbangan": {}, 
+                    "5130.016 Biaya Perizinan Usaha dan Bangunan": {}, 
+                    "5130.017 Biaya Perizinan Kendaraan Operasional": {}, 
+                    "5130.018 Biaya KTR & GDG Lain Lain": {}
+                }
+            }, 
+            "5200.000 Beban Tidak Langsung": {
+                "5210.000 Biaya Gaji & Kesejahteraan Pegawai Indirect": {
+                    "5210.001 Biaya Gaji Staff": {}, 
+                    "5210.002 Biaya THR dan Bonus Staff": {}, 
+                    "5210.003 Biaya Pengobatan & Kesehatan": {}, 
+                    "5210.004 Biaya Konsumsi": {}, 
+                    "5210.005 Biaya Gaji Lain Lain": {}
+                }, 
+                "5220.000 Biaya Operational Indirect": {
+                    "5220.001 Biaya BBM": {}, 
+                    "5220.002 Biaya Tol & Parkir": {}, 
+                    "5220.003 Biaya TLP & HP": {}, 
+                    "5220.004 Biaya Perjalanan Dinas": {}, 
+                    "5220.005 Biaya Perbaikan Kendaraan Dinas": {}, 
+                    "5220.006 Biaya Asuransi Kendaraan Dinas": {}, 
+                    "5220.007 Biaya Leasing Kendaraan Dinas": {}, 
+                    "5220.008 Biaya Entertainment dan Pergaulan": {}, 
+                    "5220.009 Biaya Hadiah dan Bonus": {}
+                }, 
+                "5230.000 Biaya Kantor Indirect": {
+                    "5230.001 Biaya PLN Kantor": {}, 
+                    "5230.002 Biaya PAM Kantor": {}, 
+                    "5230.003 Biaya TLP Kantor": {}, 
+                    "5230.004 Biaya Sewa Kantor": {}, 
+                    "5230.005 Biaya Asuransi Bangunan": {}, 
+                    "5230.006 Biaya Alat Tulis Kantor": {}, 
+                    "5230.007 Biaya Fotocopy, Photo, Print Out": {}, 
+                    "5230.008 Biaya Kirim Dokumen": {}, 
+                    "5230.009 Biaya Perlengkapan & Peralatan Kantor": {}, 
+                    "5230.010 Service Peralatan Kantor": {}, 
+                    "5230.011 Biaya Pemeliharaan Bangunan Kantor": {}, 
+                    "5230.012 Biaya Iuran Bulanan": {}, 
+                    "5230.013 Biaya Sumbangan": {}, 
+                    "5230.014 Biaya Perizinan Bangunan": {}, 
+                    "5230.015 Biaya Perizinan Kendaraan Dinas": {}, 
+                    "5230.016 Biaya KTR Lain Lain": {}, 
+                    "5230.017 Biaya Stamp Duty & Pos": {}
+                }
+            }, 
+            "5300.000 Biaya Penyusutan": {
+                "5310.000 Biaya Penyusutan": {
+                    "5310.001 By Peny Aktiva ": {
+                        "account_type": "Depreciation"
+                    }
+                }
+            }, 
+            "5400.000 Biaya Amortisasi": {
+                "5410.000 Biaya Amortisasi": {}
+            }, 
+            "5500.000 Beban Lain lain": {
+                "5510.000 Beban Lain lain": {
+                    "5510.001 Beban Adm Bank": {}, 
+                    "5510.002 Beban Provisi Pinjaman Bank": {}, 
+                    "5510.003 Beban Notaris Dan ADM Kredit Bank": {}, 
+                    "5510.004 Beban Bunga Kredit Rekening Koran Bank": {}, 
+                    "5510.005 Beban Bunga Pinjaman Pada Pihak Ke 3": {}, 
+                    "5510.006 Beban Pajak Bumi & Bangunan": {}, 
+                    "5510.007 Beban Pajak Penghasilan ": {}, 
+                    "5510.008 Beban Pajak PPN": {}, 
+                    "5510.009 Selisih Pembayaran Customer": {
+                        "account_type": "Round Off"
+                    }, 
+                    "5510.010 Selisih Kurs": {
+                        "account_type": "Round Off"
+                    }
+                }
+            }, 
+            "root_type": "Expense"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json

@@ -1,7 +1,6 @@
 {
     "country_code": "in",
-    "name": "Chart of Accounts - India",
-	"is_active": "Yes",
+    "name": "India - Chart of Accounts",
     "tree": {
 	    "Application of Funds (Assets)": {
 	        "Current Assets": {
@@ -38,18 +37,24 @@
 	            "Capital Equipments": {
 	                "account_type": "Fixed Asset"
 	            },
-	            "Computers": {
+	            "Electronic Equipments": {
 	                "account_type": "Fixed Asset"
 	            },
-	            "Furniture and Fixture": {
+	            "Furnitures and Fixtures": {
 	                "account_type": "Fixed Asset"
 	            },
 	            "Office Equipments": {
 	                "account_type": "Fixed Asset"
 	            },
-	            "Plant and Machinery": {
+	            "Plants and Machineries": {
 	                "account_type": "Fixed Asset"
-	            }
+	            },
+				"Buildings": {
+					"account_type": "Fixed Asset"
+				},
+				"Accumulated Depreciations": {
+					"account_type": "Accumulated Depreciation"
+				}
 	        },
 	        "Investments": {
 	        	"is_group": 1
@@ -72,67 +77,37 @@
 	                },
 	                "Stock Adjustment": {
 	                    "account_type": "Stock Adjustment"
-	                },
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
+	                }
+	            }
 	        },
 	        "Indirect Expenses": {
-	            "Administrative Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Commission on Sales": {
-	                "account_type": "Expense Account"
-	            },
+	            "Administrative Expenses": {},
+	            "Commission on Sales": {},
 	            "Depreciation": {
-	                "account_type": "Expense Account"
-	            },
-	            "Entertainment Expenses": {
-	                "account_type": "Expense Account"
+	                "account_type": "Depreciation"
 	            },
+	            "Entertainment Expenses": {},
 	            "Freight and Forwarding Charges": {
 	                "account_type": "Chargeable"
 	            },
-	            "Legal Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Marketing Expenses": {
-	                "account_type": "Chargeable"
-	            },
-	            "Miscellaneous Expenses": {
-	                "account_type": "Chargeable"
-	            },
-	            "Office Maintenance Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Office Rent": {
-	                "account_type": "Expense Account"
-	            },
-	            "Postal Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Print and Stationary": {
-	                "account_type": "Expense Account"
-	            },
+	            "Legal Expenses": {},
+	            "Marketing Expenses": {},
+	            "Miscellaneous Expenses": {},
+	            "Office Maintenance Expenses": {},
+	            "Office Rent": {},
+	            "Postal Expenses": {},
+	            "Print and Stationary": {},
 	            "Rounded Off": {
-	                "account_type": "Expense Account"
+	                "account_type": "Round Off"
 	            },
-	            "Salary": {
-	                "account_type": "Expense Account"
-	            },
-	            "Sales Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Telephone Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Travel Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "Utility Expenses": {
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
+	            "Salary": {},
+	            "Sales Expenses": {},
+	            "Telephone Expenses": {},
+	            "Travel Expenses": {},
+	            "Utility Expenses": {},
+				"Write Off": {},
+				"Exchange Gain/Loss": {},
+				"Gain/Loss on Asset Disposal": {}
 	        },
 			"root_type": "Expense"
 	    },

erpnext/accounts/doctype/account/chart_of_accounts/verified/mx_plan_de_cuentas.json

@@ -0,0 +1,602 @@
+{
+    "country_code": "mx", 
+    "name": "Mexico - Plan de Cuentas", 
+    "tree": {
+        "ACTIVO": {
+            "ACTIVO CIRCULANTE": {
+                "DOCUMENTOS Y CUENTAS  POR COBRAR": {
+                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS 1": {}, 
+                    "CUENTAS POR COBRAR ACCIONISTAS": {
+                        "CUENTAS POR COBRAR SOCIOS 1": {
+                            "account_type": "Receivable"
+                        }
+                    }, 
+                    "CUENTAS POR COBRAR EMPLEADOS": {
+                        "ANTICIPO DE NOMINA": {}, 
+                        "CUENTAS POR COBRAR EMPLEADOS 1": {
+                            "account_type": "Receivable"
+                        }, 
+                        "CUENTAS POR COBRAR SOCIOS": {
+                            "account_type": "Receivable"
+                        }, 
+                        "PRESTAMOS PERSONALES": {}, 
+                        "SEGURO DE VEHICULOS": {}, 
+                        "UTILIDADES 1": {}, 
+                        "VACACIONES 1": {}, 
+                        "VIATICOS VENDEDORES": {}
+                    }, 
+                    "CUENTAS POR COBRAR EXTERIOR": {}, 
+                    "CUENTAS POR COBRAR NACIONALES": {
+                        "COBRO ANTICIPO CLIENTES": {}, 
+                        "CUENTAS POR COBRAR CLIENTES": {
+                            "account_type": "Receivable"
+                        }, 
+                        "CUENTAS POR COBRAR DETALLISTA": {
+                            "account_type": "Receivable"
+                        }, 
+                        "CUENTAS POR COBRAR MAYORISTA": {
+                            "account_type": "Receivable"
+                        }
+                    }, 
+                    "EFECTOS POR COBRAR": {
+                        "EFECTOS POR COBRAR NACIONALES": {
+                            "account_type": "Receivable"
+                        }, 
+                        "account_type": "Receivable"
+                    }, 
+                    "INTERESES POR COBRAR": {}, 
+                    "OTRAS CUENTAS POR COBRAR 1": {
+                        "ADELANTO A PROVEEDORES": {}, 
+                        "CHEQUES DEVUELTOS": {}, 
+                        "DEPOSITOS VARIOS": {}, 
+                        "DEUDORES DIVERSOS": {
+                            "account_type": "Receivable"
+                        }, 
+                        "ENTES GUBERNAMENTALES": {}, 
+                        "RECLAMO AL BANCO": {}, 
+                        "RECLAMO AL SEGURO": {}, 
+                        "TRANSFERENCIAS BANCARIAS": {}
+                    }, 
+                    "PROVINCION INCOBRABLES NACIONAL": {
+                        "PROVINCION INCOBRABLES EXTERIOR": {}, 
+                        "PROVISION INCOBRALES NACIONALES": {}
+                    }
+                }, 
+                "EFECTIVO Y VALORES NEGOCIABLES": {
+                    "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": {
+                        "BANCO EXTERIOR X": {}
+                    }, 
+                    "BANCOS E INTITUCIONES FINANCIERAS": {
+                        "BANCO X MXN": {}, 
+                        "BANCO X USD": {}, 
+                        "account_type": "Bank"
+                    }, 
+                    "CAJAS": {
+                        "CAJA CHICA": {
+                            "account_type": "Cash"
+                        }, 
+                        "CAJA PRINCIPAL": {
+                            "account_type": "Cash"
+                        }, 
+                        "FONDO A DEPOSITAR": {}, 
+                        "account_type": "Cash"
+                    }, 
+                    "INVERSIONES A CORTO PLAZO": {
+                        "INVERSIONES EN BONOS M.E.": {}, 
+                        "INVERSIONES EN BONOS M.N. 1": {}, 
+                        "INVERSIONES TEMPORALES": {}, 
+                        "PAPELES COMERCIALES": {}
+                    }
+                }, 
+                "GASTOS OPERACIONALES": {
+                    "GASTOS PREPAGADOS OPERATIVOS": {
+                        "ALQUILERES 1": {}, 
+                        "PUBLICIDAD": {}, 
+                        "SEGURO PREPAGADOS": {}
+                    }
+                }, 
+                "IMPUESTOS PAGADOS POR ANTICIPADOS": {
+                    "IMPUESTOS": {
+                        "IETU PAGADO": {}, 
+                        "IMPUESTO MUNICIPAL PAGADO EN EXCESO": {}, 
+                        "ISR  DECLARACION ESTIMADAS": {}, 
+                        "ISR  RETENIDO": {}, 
+                        "ISR PAGADO": {}, 
+                        "IVA . CREDITO FISCAL IMPORTACION": {}, 
+                        "IVA ACREDITABLE o PAGADO A PROVEEDORES": {}, 
+                        "IVA EFECTIVAMENTE PAGADO": {}, 
+                        "PATENTE  MUNICIPAL ESTIMADA": {}
+                    }
+                }, 
+                "INVENTARIOS": {
+                    "account_type": "Stock", 
+                    "is_group": 1
+                }
+            }, 
+            "ACTIVO LARGO PLAZO": {
+                "ACTIVO FIJO NETO": {
+                    "ACTIVO FIJO": {
+                        "INMUEBLES COSTO ORIGINAL": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "LICENCIA Y SOFTWARE COSTO ORIGINAL": {}, 
+                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "MUEBLES Y ENSERES COSTO ORIGINAL": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "TERRENO COSTO ORIGINAL": {}, 
+                        "VEHICULOS COSTO ORIGINAL": {
+                            "account_type": "Fixed Asset"
+                        }, 
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "DEPRECIACION Y AMORTIZACION ACUMULADAS": {
+                        "INMUEBLES COSTO ORIGINAL 1": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "LICENCIA Y SOFTWARE COSTO ORIGINAL 1": {}, 
+                        "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL 1": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "MEJORAS A PROPIEDAD COSTO ORIGINAL": {}, 
+                        "MUEBLES Y ENSERES COSTO ORIGINAL 1": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "TERRENOS COSTO ORIGINAL": {}, 
+                        "VEHICULOS COSTO ORIGINAL 1": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "account_type": "Accumulated Depreciation"
+                    }
+                }, 
+                "CARGOS DIFERIDOS": {
+                    "CARGOS DIFERIDOS 1": {
+                        "GASTOS DE CONSTITUCION": {}, 
+                        "MARCA DE FABRICA": {}, 
+                        "OTRAS CUENTAS POR COBRAR": {
+                            "account_type": "Receivable"
+                        }
+                    }
+                }, 
+                "IMPUESTOS DIFERIDOS": {
+                    "IMPUESTOS DIFERIDOS ISR ": {
+                        "IMPUESTOS DIFERIDOS ISR  1": {}
+                    }
+                }, 
+                "INVERSIONES LARGO PLAZO": {
+                    "TITULOS DE VALORES": {
+                        "BONOS TITULOS": {}, 
+                        "INVERSIONES EN BONOS M.N.": {}, 
+                        "INVERSIONES PERMANENTES": {}
+                    }
+                }, 
+                "OTROS ACTIVOS": {
+                    "OTROS ACTIVOS 1": {
+                        "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL": {}, 
+                        "DEPOSITOS GARANTIA BANCOS": {}, 
+                        "DEPOSITOS GARANTIA PROVEEDORES": {}
+                    }
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "CAPITAL": {
+            "CAPITAL SOCIAL": {
+                "ACCIONES EN TESORERIA": {
+                    "ACCIONES EN TESORERIA 1": {
+                        "ACCIONES EN TESORERIA 2": {}, 
+                        "ACTUALIZACION DE VALOR": {}
+                    }
+                }, 
+                "CAPITAL SOCIAL PAGADO": {
+                    "CAPITAL SOCIAL PAGADO 1": {
+                        "ACTUALIZACION DEL VALOR 1": {}, 
+                        "CAPITAL SOCIAL 1": {}
+                    }
+                }
+            }, 
+            "GANANCIAS Y PERDIDAS": {
+                "GANACIAS Y PERDIDAS": {
+                    "GANACIAS Y PERDIDAS 1": {}
+                }
+            }, 
+            "RESERVA DE CAPITAL": {
+                "OTRAS RESERVAS": {
+                    "OTRAS RESERVAS 1": {
+                        "ACTUALIZACION DEL VALOR": {}, 
+                        "VALOR ORIGINAL": {}
+                    }
+                }, 
+                "RESERVA LEGAL": {
+                    "RESERVA LEGAL 1": {
+                        "RESERVA P/FUTURO AUMENTO DE CAPITAL": {}, 
+                        "VALOR ORIGINAL RESERVA LEGAL": {}
+                    }
+                }
+            }, 
+            "SUPERAVIT": {
+                "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": {
+                    "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS 1": {}
+                }, 
+                "SUPERAVIT GANADO": {
+                    "RESULTADO POR EXPOS. A LA INFLACION": {
+                        "ACTUALIZACION DEL PATRIMONIO": {}, 
+                        "EXCLUSIONES FISCALES": {}, 
+                        "REAJUSTE POR INFLACION": {}
+                    }, 
+                    "SUPERAVIT OPERATIVO": {
+                        "UTILIDADES DEL EJERCICIO": {}, 
+                        "UTILIDADES NO DISTRIBUIDAS": {}
+                    }
+                }
+            }, 
+            "root_type": "Equity"
+        }, 
+        "COSTO": {
+            " Gastos incluidos en la valoraci\u00f3n": {
+                "account_type": "Expenses Included In Valuation"
+            }, 
+            "COSTO DE VENTAS": {
+                "account_type": "Cost of Goods Sold"
+            }, 
+            "root_type": "Expense"
+        }, 
+        "CUENTAS DE ORDEN": {
+            "CUENTAS DE ORDEN 1": {
+                "CUENTAS DE ORDEN DEUDORAS": {
+                    "CUENTAS DE ORDEN DEUDORAS 1": {
+                        "CARTAS DE CREDITOS": {}, 
+                        "MERCANCIAS COMPRADAS EN TRANSITO": {}, 
+                        "MERCANCIAS EN CONSIGNACION": {}
+                    }
+                }
+            }, 
+            "CUENTAS DE ORDEN ACREEDORAS": {
+                "CUENTAS DE ORDEN ACREEDORAS 1": {
+                    "CUENTAS DE ORDEN ACREEDORAS 2": {
+                        "MERCANCIA EN CONSIGNACION P. COMPRA": {}, 
+                        "MERCANCIA VENDIDAS EN TRANSITO": {}
+                    }
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "GASTOS": {
+            "GASTOS OPERATIVOS": {
+                "DEPRECIACION Y AMORTIZACION": {
+                    "AMORTIZACION": {
+                        "SEGUROS": {}
+                    }, 
+                    "DEPRECIACION": {
+                        "INMUEBLES": {}, 
+                        "LICENCIA Y SOFTWARE": {}, 
+                        "MAQUINARIAS Y EQUIPOS": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "MEJORAS A PROPIEDAD": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "MUEBLES Y ENSERES": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "VEHICULOS": {
+                            "account_type": "Depreciation"
+                        }, 
+                        "account_type": "Depreciation"
+                    }
+                }, 
+                "GASTOS COMERCIALIZACION": {
+                    "GASTOS DE DISTRIBUCION": {
+                        "ACTIVIDADES REGIONALES": {}, 
+                        "CUENTAS INCOBRABLES NACIONALES": {}, 
+                        "DISTRIBUCION Y REPARTO LOCALES": {}, 
+                        "EVENTOS ESPECIALES": {}, 
+                        "MATERIALES PROMOCIONALES": {}, 
+                        "MEDIOS": {}, 
+                        "PATENTE INDUSTRIA Y COMERCIO 1": {}, 
+                        "PRODUCCION MATERIAL P.O.P.": {}, 
+                        "PROMOCIONES": {}, 
+                        "PUBLICIDAD 1": {}, 
+                        "TRANSPORTE Y FLETES": {}
+                    }
+                }, 
+                "GASTOS DE PERSONAL": {
+                    "GASTOS PERSONAL": {
+                        "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {}, 
+                        "BENEFICIOS AYUDAS ESCOLARES": {}, 
+                        "BENEFICIOS BECAS": {}, 
+                        "BENEFICIOS COMEDOR": {}, 
+                        "BENEFICIOS SERVICIOS MEDICOS": {}, 
+                        "BENEFICIOS UNIFORMES": {}, 
+                        "BONIFICACION UNICA ESPECIAL 1": {}, 
+                        "BONO VACACIONAL": {}, 
+                        "COMISION AL PERSONAL": {}, 
+                        "CONTRIBUCIONES": {}, 
+                        "GASTOS PERSONAL CONTRATADO": {}, 
+                        "GASTOS PERSONAL TRANSFERIDOSR": {}, 
+                        "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA": {}, 
+                        "HORAS EXTRAORDINARIAS": {}, 
+                        "HORAS EXTRAS": {}, 
+                        "INTERESES S/PRESTACIONES SOCIALES 2": {}, 
+                        "PRESTACIONES SOCIALES 1": {}, 
+                        "PRIMA POR RENDIMIENTO": {}, 
+                        "PROGRAMA DE ALIMENTACION EMPLEADOS": {}, 
+                        "SUELDOS DIRECTIVOS": {}, 
+                        "SUELDOS EMPLEADOS": {}, 
+                        "TRANSPORTE Y ALIMENTACION": {}, 
+                        "UTILIDADES 2": {}, 
+                        "VACACIONES 2": {}, 
+                        "VIATICOS Y GASTOS DE REPRESENTACION": {}
+                    }
+                }, 
+                "GASTOS GENERALES": {
+                    "GASTOS GENERALES 1": {
+                        "AGUA POTABLE Y REFRIGERIO": {}, 
+                        "AJUSTE DE INVENTARIOS DONADOS": {
+                            "account_type": "Stock Adjustment"
+                        }, 
+                        "AJUSTE DE INVENTARIOS OBSOLETOS": {
+                            "account_type": "Stock Adjustment"
+                        }, 
+                        "ARRENDAMIENTO": {}, 
+                        "ARTICULOS DE OFICINA": {}, 
+                        "ASEO URBANO": {}, 
+                        "ASEO Y LIMPIEZA": {}, 
+                        "ASIMILABLES A SALARIOS": {}, 
+                        "AVERIAS-PRODUCTOS": {}, 
+                        "BONIFICACION UNICA ESPECIAL": {}, 
+                        "COMBUSTIBLES": {}, 
+                        "COMIDAS, VIAJES Y TRASLADOS": {}, 
+                        "CONDOMINIOS 1": {}, 
+                        "CONVENSION  DE COMERCIALIZACION": {}, 
+                        "DERECHO DE FRENTE": {}, 
+                        "ENERGIA ELECTRICA": {}, 
+                        "EQUIPOS Y EVENTOS DEPORTIVOS": {}, 
+                        "ESTACIONAMINETO": {}, 
+                        "FLETES Y TRANSPORTES": {}, 
+                        "GASTOS DE ISR ": {}, 
+                        "GASTOS DE REPRESENTACION": {}, 
+                        "GASTOS DE SISTEMAS": {}, 
+                        "HONORARIOS PROFESIONALES": {}, 
+                        "HOSPEDAJE": {}, 
+                        "MANTENIMIENTO DE VEHICULOS": {}, 
+                        "MANTENIMIENTOS": {}, 
+                        "OTROS GASTOS": {}, 
+                        "PALERIA Y FOTOCOPIADO": {}, 
+                        "PARTIDAS NO DEDUCIBLES": {}, 
+                        "PASAJE EXTERIOR NO DEDUCIBLE": {}, 
+                        "PASAJES LOCALES Y EXT.DEDUCIBLES": {}, 
+                        "REMANENTES DISTRIBUIBLES": {}, 
+                        "REPARACIONES": {}, 
+                        "REPAROS": {}, 
+                        "SEGUROS 1": {}, 
+                        "SERVICIOS CONTRATADOS A TERCEROS": {}, 
+                        "SERVICIOS DE PUBLICIDAD": {}, 
+                        "SERVICIOS PUBLICOS": {}, 
+                        "SUMINISTROS DE EQUIPOS DE OFICINA": {}, 
+                        "TELEFONOS Y TELECOMUNICACIONES": {}, 
+                        "TRAMITES DE SOLVENCIAS": {}, 
+                        "TRAMITES LEGALES": {}, 
+                        "UTILES DE LIMPIEZA": {}, 
+                        "VIATICOS DEDUCIBLES": {}, 
+                        "VIATICOS NO DEDUCIBLES": {}
+                    }
+                }
+            }, 
+            "root_type": "Expense"
+        }, 
+        "INGRESOS": {
+            "INGRESOS OPERACIONALES": {
+                "INGRESOS OPERACIONALES 1": {
+                    "DESCUENTOS Y DEVOLUCION EN VENTAS": {
+                        "DESCUENTOS EN VENTAS": {}, 
+                        "DEVOLUCIONES EN VENTAS": {}
+                    }, 
+                    "INGRESOS POR SERVICIOS": {
+                        "INGRESOS POR SERVICIOS 1": {}
+                    }, 
+                    "VENTAS": {
+                        "VENTAS EXPORTACION": {}, 
+                        "VENTAS INMUEBLES": {}, 
+                        "VENTAS NACIONALES": {}, 
+                        "VENTAS NACIONALES AL DETAL": {}
+                    }
+                }
+            }, 
+            "root_type": "Income"
+        }, 
+        "OTROS INGRESOS (EGRESOS)": {
+            "EGRESOS": {
+                "GASTOS FINANCIEROS": {
+                    "EGRESOS NO GRAVABLES": {
+                        "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {}
+                    }, 
+                    "GASTOS FINANCIEROS 1": {
+                        "COMISIONES TICKET DE ALIMENTACION": {}, 
+                        "COMISIONES Y GASTOS BANCARIOS": {}, 
+                        "INTERESES BANCOS NACIONALES": {}, 
+                        "INTERESES POR FINANCIAMIENTOS": {}, 
+                        "OTROS EGRESOS": {}
+                    }, 
+                    "OTROS EGRESOS 1": {
+                        "AJUSTE DE A\u00d1OS ANTERIORES": {}, 
+                        "FLUCTUACION CAMBIARIA NO REALIZADAS": {}, 
+                        "INTERESES S/PRESTACIONES SOCIALES 1": {}, 
+                        "PERDIDA POR ROBO DE INVENTARIO": {}, 
+                        "PERDIDAS EN DIFERENCIAL CAMBIARIO": {}, 
+                        "PERDIDAS EN INVERSIONES DE BONOS P.": {}, 
+                        "PERDIDAS EN VENTAS ACTIVOS FIJOS": {}, 
+                        "PERDIDAS EN VENTAS DE INVERSIONES": {}
+                    }
+                }
+            }, 
+            "OTROS INGRESOS": {
+                "OTROS INGRESOS 1": {
+                    "INGRESOS FINANCIEROS": {
+                        "INTERESES DE BANCOS EXTRANJEROS": {}, 
+                        "INTERESES DE BANCOS NACIONALES": {}, 
+                        "OTROS INGRESOS FINANCIEROS": {}
+                    }, 
+                    "OTROS INGRESOS 2": {
+                        "GANANCIAS EN DIFERENCIAL CAMBIARIO": {}, 
+                        "GANANCIAS EN VENTAS DE ACTIVOS FIJOS": {}, 
+                        "GANANCIAS EN VENTAS DE INVERSIONES": {}, 
+                        "INTERESES VARIOS": {}, 
+                        "OTROS INGRESOS 3": {}
+                    }
+                }
+            }, 
+            "root_type": "Income"
+        }, 
+        "PASIVO": {
+            " Stock recibidas, pero no facturada": {
+                "account_type": "Stock Received But Not Billed"
+            }, 
+            "OTROS PASIVOS A CORTO PLAZO": {
+                "OTROS PASIVOS A CORTO PLAZO 1": {
+                    "IMPUESTOS POR PAGAR": {
+                        "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)": {}, 
+                        "10% ISR RETENIDO ARRENDAMIENTO": {}, 
+                        "10% ISR RETENIDO HONORARIOS": {}, 
+                        "10.67%  IVA RETENIDO ARRENDAMIENTO": {}, 
+                        "10.67%  IVA RETENIDO HONORARIOS": {}, 
+                        "4% IVA RETENIDO FLETES": {}, 
+                        "ISR RETENIDO ASIMILABLES": {}, 
+                        "ISR RETENIDO SALARIOS": {}, 
+                        "PASIVOS A  CORTO PLAZO": {}
+                    }, 
+                    "IVA TRASLADADO": {
+                        "IVA POR TRASLADAR o COBRADO": {}
+                    }
+                }
+            }, 
+            "PASIVO A CORTO PLAZO": {
+                "ACUMULACIONES LABORALES": {
+                    "APORTES EMPLEADOS": {
+                        "APORTES EMPLEADOS 1": {}, 
+                        "FONDO DE AHORRO": {}, 
+                        "FONDO FIDEICOMISO": {}
+                    }
+                }, 
+                "DIVIDENDO POR PAGAR": {
+                    "DIVIDENDO POR PAGAR 1": {
+                        "DIVDENDO POR COBRAR NO COBRADOS": {}, 
+                        "DIVIDENDO POR PAGAR VIGENTES": {}
+                    }
+                }, 
+                "DOCUMENTOS Y CUENTAS POR PAGAR": {
+                    "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, 
+                    "CUENTAS POR PAGAR ACCIONISTAS": {
+                        "CUENTAS POR PAGAR SOCIOS": {
+                            "account_type": "Payable"
+                        }, 
+                        "account_type": "Payable"
+                    }, 
+                    "PROVEEDORES EXTRANJEROS": {}, 
+                    "PROVEEDORES OCASIONALES": {
+                        "CUENTAS POR PAGAR PROVEEDORES": {
+                            "account_type": "Payable"
+                        }, 
+                        "OTRAS CUENTAS POR PAGAR": {
+                            "account_type": "Payable"
+                        }, 
+                        "TARJETA DE CREDITO X": {
+                            "account_type": "Payable"
+                        }, 
+                        "account_type": "Payable"
+                    }, 
+                    "account_type": "Payable"
+                }, 
+                "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": {
+                    "CONTRIBUCIONES PATRONAL": {
+                        "APORTE EMPRESA": {}
+                    }, 
+                    "OTRAS ACUMULACIONES": {
+                        "ADELANTO DE CLIENTES": {}, 
+                        "ALQUILERES": {}, 
+                        "BONIFICACION ACCIDENTAL UNICA": {}, 
+                        "COMISIONES": {}, 
+                        "CONDOMINIOS": {}, 
+                        "CONVESION DE COMERCIALIZACION": {}, 
+                        "IMPUESTOS MUNICIPALES POR PAGAR": {
+                            "account_type": "Payable"
+                        }, 
+                        "IMPUESTOS POR PAGAR 1": {
+                            "account_type": "Tax"
+                        }, 
+                        "INTERESES S/PRESTACIONES SOCIALES": {}, 
+                        "NOMINA POR PAGAR": {
+                            "account_type": "Payable"
+                        }, 
+                        "PATENTE INDUSTRIA Y COMERCIO": {}, 
+                        "POLIZA DE SEGURO POR PAGAR": {
+                            "account_type": "Payable"
+                        }, 
+                        "PRESTACIONES SOCIALES": {}, 
+                        "PRIMA POR EFECIENCIA": {}, 
+                        "PROGRAMA DE ALIMENTACION": {}, 
+                        "PUBLICIDAD Y PROPAGANDA": {}, 
+                        "TARJETA CORPORATIVA": {}, 
+                        "UTILIDADES": {}, 
+                        "VACACIONES": {}
+                    }, 
+                    "RETENCIONES E IMPUESTOS POR PAGAR": {
+                        "IVA  DEBITO FISCAL": {}, 
+                        "RETENCIONES ISR  EMPLEADOS": {}, 
+                        "RETENCIONES ISR  PROVEEDORES": {}
+                    }, 
+                    "RETENCIONES VARIAS": {
+                        "EMBARGO DE SUELDO": {}, 
+                        "PRESTAMOS SOBRE FIDEICOMISO": {}, 
+                        "SINDICATOS": {}
+                    }
+                }, 
+                "IMPUESTOS SOBRE LA RENTA POR PAGAR": {
+                    "ISR  ACUMULADOS GASTOS": {
+                        "DECLARACION ESTIMADAS": {}, 
+                        "ISR  ACUMULADOS GASTOS 1": {}, 
+                        "RAR AJUSTE INICIAL POR INFLACION": {}
+                    }
+                }, 
+                "PASIVOS FINACIEROS A CORTO PLAZO": {
+                    "PASIVOS FINANCIEROS A CORTO PLAZO": {
+                        "BANCO X": {}
+                    }
+                }, 
+                "RESERVAS": {
+                    "RESERVAS 1": {
+                        "RESERVAS FINANCIERAS": {}, 
+                        "RESERVAS FISCALES": {}, 
+                        "RESERVAS OPERATIVAS": {}
+                    }
+                }
+            }, 
+            "PASIVO A LARGO PLAZO": {
+                "ACUMULACIONES PARA INDEMNIZ. LABORALES": {
+                    "ACUMULACIONES PARA INDEMNIZ.LABORALES": {
+                        "INDEMNIZACIONES DOBLES": {}, 
+                        "INDEMNIZACIONES SENCILLAS": {}
+                    }
+                }, 
+                "OTROS PASIVOS A LARGO PLAZO": {
+                    "OTROS PASIVOS A LARGO PLAZO 1": {
+                        "OTROS PASIVOS A LARGO PLAZO 2": {}
+                    }
+                }, 
+                "PASIVOS FINANCIEROS A LARGO PLAZO": {
+                    "PASIVOS FINANCIEROS A LARGO PLAZO 1": {
+                        "PASIVOS FINANCIEROS A LARGO PLAZO 2": {}
+                    }
+                }, 
+                "PASIVOS INTERCOMPA\u00d1IAS": {
+                    "PASIVOS INTERCOMPA\u00d1IAS 1": {
+                        "PASIVOS INTERCOMPA\u00d1IAS 2": {}
+                    }
+                }
+            }, 
+            "root_type": "Liability"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_catalogo_de_cuentas.json

@@ -0,0 +1,494 @@
+{
+    "country_code": "ni", 
+    "name": "Nicaragua - Catalogo de Cuentas", 
+    "tree": {
+        "Activo": {
+            "Activo Corriente": {
+                "Activos Financieros Realizables a Corto Plazo": {
+                    "Bonos y Acciones Disponibles para la Venta": {}, 
+                    "Certificados Bancarios": {}, 
+                    "Inversiones a Corto Plazo": {}, 
+                    "Otros Valores Negociables a Corto Plazo": {}
+                }, 
+                "Cuentas y Documentos por Cobrar a Clientes": {
+                    "Cuentas por Cobrar Moneda Extrangera": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Cuentas por Cobrar Moneda Nacional": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Cuentas por Cobrar por Exportaciones": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Documentos por Cobrar Moneda Extrangera": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Documentos por Cobrar Moneda Nacional": {
+                        "account_type": "Receivable"
+                    }, 
+                    "Estimacion para Cuentas Incobrables": {}
+                }, 
+                "Efectivo en Caja y Bancos": {
+                    "Caja": {
+                        "Caja Chica Moneda Extrangera": {
+                            "account_type": "Cash"
+                        }, 
+                        "Caja Chica Moneda Nacional": {
+                            "account_type": "Cash"
+                        }, 
+                        "Caja General Moneda Extrangera": {
+                            "account_type": "Cash"
+                        }, 
+                        "Caja General Moneda Nacional": {
+                            "account_type": "Cash"
+                        }, 
+                        "Fondos por Depositar": {
+                            "account_type": "Cash"
+                        }
+                    }, 
+                    "Cuentas Bancarias": {
+                        "Cuenta Corriente Moneda Extrangera": {
+                            "account_type": "Bank"
+                        }, 
+                        "Cuenta Corriente Moneda Nacional": {
+                            "account_type": "Bank"
+                        }, 
+                        "account_type": "Bank"
+                    }, 
+                    "Otros Equivalentes a Efectivo": {
+                        "account_type": "Cash", 
+                        "is_group": 1
+                    }
+                }, 
+                "Impuestos Acreditables": {
+                    "Anticipos de IR o Pago Minimo Definitivo": {}, 
+                    "Impuesto a Valor Agregado Acreditable": {
+                        "Acreditacion Proporcional": {}, 
+                        "IVA Acreditable por Compra de Bienes": {
+                            "account_type": "Tax"
+                        }, 
+                        "IVA Acreditable por Importaciones": {
+                            "account_type": "Tax"
+                        }, 
+                        "IVA Acreditable por Prestacion de Servicios y Uso y Goce de Bienes": {
+                            "account_type": "Tax"
+                        }
+                    }, 
+                    "Retenciones Definitivas Sobre Rentas o Ganancias de Capital": {}, 
+                    "Retenciones a Cuenta de IMI Acreditables": {}, 
+                    "Retenciones a Cuenta de IR Acreditables": {
+                        "Retencion Operaciones Targeta Debito/Credito 1.5%": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion por V/Bienes o P/Servicios 2%": {
+                            "account_type": "Tax"
+                        }
+                    }
+                }, 
+                "Inventarios": {
+                    "Ajuste de Inventarios": {
+                        "account_type": "Stock Adjustment"
+                    }, 
+                    "Todos los Almacenes": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Stock"
+                }, 
+                "Otras Cuentas por Cobrar": {
+                    "account_type": "Receivable", 
+                    "is_group": 1
+                }
+            }, 
+            "Activo no Corriente": {
+                "Activo por Impuestos Diferidos": {
+                    "is_group": 1
+                }, 
+                "Activos Intangibles": {
+                    "Amortizacion de Activos Intangibles": {
+                        "is_group": 1
+                    }, 
+                    "Concesiones": {
+                        "is_group": 1
+                    }, 
+                    "Derechos de Autor": {
+                        "is_group": 1
+                    }, 
+                    "Deterioro de Valor de Activos Intangibles": {}, 
+                    "Gastos de investigacion": {
+                        "is_group": 1
+                    }, 
+                    "Licencias": {
+                        "is_group": 1
+                    }, 
+                    "Marcas Registradas": {
+                        "is_group": 1
+                    }, 
+                    "Patentes": {
+                        "is_group": 1
+                    }
+                }, 
+                "Amortizables": {
+                    "Amortizacion de Activos Amortizables": {}, 
+                    "Deterioro de Valaor de Activos Amortizables": {}, 
+                    "Gastos Pre Operativos": {
+                        "account_type": "Expenses Included In Valuation"
+                    }, 
+                    "Gastos de Consitucion": {
+                        "account_type": "Expenses Included In Valuation"
+                    }, 
+                    "Mejoras en Bienes Arrendados": {
+                        "is_group": 1
+                    }
+                }, 
+                "Bienes en Arrendamiento Financiero": {
+                    "Equipos y Maquinaria en Arrendamiento": {}, 
+                    "Locales y Edificios en Arrendamiento": {}
+                }, 
+                "Cuentas por Cobrar a Largo Plazo": {
+                    "Creditos a Largo Plazo": {
+                        "is_group": 1
+                    }
+                }, 
+                "Inversiones Permanentes": {
+                    "Inversiones Permanentes 1": {
+                        "account_type": "Fixed Asset", 
+                        "is_group": 1
+                    }, 
+                    "Negocios Conjuntos": {
+                        "account_type": "Fixed Asset", 
+                        "is_group": 1
+                    }
+                }, 
+                "Inversiones a Largo Plazo": {
+                    "Depositos Bancarios a Plazo": {
+                        "is_group": 1
+                    }, 
+                    "Intereses percibidos por adelantado": {
+                        "is_group": 1
+                    }, 
+                    "Titulos y Acciones": {
+                        "is_group": 1
+                    }
+                }, 
+                "Propiedad Planta y Equipo": {
+                    "Almacenes": {}, 
+                    "Depresiacion Acumulada": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Edificios": {}, 
+                    "Equipo de Computo": {}, 
+                    "Maquinaria Industrial": {}, 
+                    "Mobiliario y Equipo de Oficinas": {}, 
+                    "Otra Bienes Mobiliarios": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Otros Activos Inmobiliarios": {}, 
+                    "Parque Vehicular": {}, 
+                    "Terrenos": {}, 
+                    "account_type": "Fixed Asset"
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "Capital y Patrimonio": {
+            "Aporte de Socios": {
+                "Capital": {
+                    "Capital Social Pagado": {
+                        "account_type": "Equity"
+                    }, 
+                    "Capital Social no Pagado": {
+                        "account_type": "Equity"
+                    }
+                }
+            }, 
+            "Donaciones": {
+                "is_group": 1
+            }, 
+            "Ganancias Acumuladas": {
+                "Reservas": {
+                    "Reservas Legales": {
+                        "account_type": "Equity"
+                    }, 
+                    "Reservas Voluntarias": {
+                        "account_type": "Equity"
+                    }
+                }, 
+                "Resultados": {
+                    "Ajustes a Periodos Anteriores": {
+                        "account_type": "Equity"
+                    }, 
+                    "Resultado del ejercicio": {
+                        "account_type": "Equity"
+                    }, 
+                    "Resultados Acumulados": {
+                        "account_type": "Equity"
+                    }
+                }
+            }, 
+            "root_type": "Equity"
+        }, 
+        "Costos y Gastos": {
+            "Costo de Venta": {
+                "Costo de Bienes": {
+                    "account_type": "Cost of Goods Sold"
+                }, 
+                "Costo de Produccion": {
+                    "account_type": "Cost of Goods Sold"
+                }, 
+                "Costo de Servicios": {
+                    "account_type": "Cost of Goods Sold"
+                }, 
+                "account_type": "Cost of Goods Sold"
+            }, 
+            "Costos y Gastos No Deducibles": {}, 
+            "Gastopor Depreciacion": {
+                "account_type": "Depreciation"
+            }, 
+            "Gastos de Administracion": {
+                "Alquileres": {}, 
+                "Amortizaciones": {}, 
+                "Ayuda a Empleados": {}, 
+                "Capacitacion al Personal": {}, 
+                "Combustible": {}, 
+                "Cuentas Incobrables": {}, 
+                "Donaciones 1": {}, 
+                "Fletes y Correos": {}, 
+                "Gastos Varios": {}, 
+                "IVA Proporcional no Acreditado": {}, 
+                "Impuesto Municipal": {}, 
+                "Inatec": {}, 
+                "Indemnizacion": {}, 
+                "Mantenimiento y Reparaciones": {}, 
+                "Matricula": {}, 
+                "Papeleria": {}, 
+                "Recoleccion de Basura": {}, 
+                "Representacion": {}, 
+                "Seguros": {}, 
+                "Servicios Basicos": {
+                    "Agua Potable": {}, 
+                    "Celular": {}, 
+                    "Costos por Servicios WEB": {}, 
+                    "Energia Electrica": {}, 
+                    "Internet": {}, 
+                    "Telefono Fijo": {}
+                }, 
+                "Uniformes": {}, 
+                "Vigilancia": {}
+            }, 
+            "Gastos de Ventas": {
+                "Fletes": {}, 
+                "Mercadeo": {}, 
+                "Muestras Gratis": {}, 
+                "Promociones": {}, 
+                "Publicidad": {}, 
+                "Regalosa Clientes": {}
+            }, 
+            "Gastos por Salarios y Otras Compensaciones": {}, 
+            "Gastos por Servicios Profesionales y Tecnicos": {}, 
+            "Impuesto por Rentas y Ganancias de Capital": {}, 
+            "Impuesto sobre la Rentade Activividades Economicas": {}, 
+            "Otros Gastos": {
+                "Certificacion de Cheques y Chequeras": {}, 
+                "Perdida Cambiario": {}, 
+                "P\u00e9rdida en Venta de Activo Fijo": {
+                    "account_type": "Cost of Goods Sold"
+                }, 
+                "Siniestros": {}
+            }, 
+            "root_type": "Expense"
+        }, 
+        "Ingresos": {
+            "Ingresos no Grabables": {
+                "Ingreso por Rentas y Ganacias de Capital sujetas a Retencion Definitiva": {}, 
+                "Interes Bancarios": {}, 
+                "Otros Ingresos no Grabables": {}
+            }, 
+            "Otros Ingresos Grabables": {
+                "Ganacia Cambiaria": {}, 
+                "Otros Ingresos Grabables 1": {}, 
+                "Sobrante en Arqueo de Caja": {}
+            }, 
+            "Ventas": {
+                "Venta de Bienes o Prestacion de Servicios Exentos": {}, 
+                "Venta de Bienes o Prestacion de Servicios Exonerados": {}, 
+                "Venta de Bienes o Prestacion de Servicios Grabados": {}, 
+                "Venta por Exportaciones": {}
+            }, 
+            "root_type": "Income"
+        }, 
+        "Pasivo": {
+            "Obligaciones por Arrendamiento Financiero a Largo Plazo": {
+                "is_group": 1
+            }, 
+            "Pasivo Corriente": {
+                "Anticipos de Clientes": {}, 
+                "Cuentas por Pagar Proveedores": {
+                    "Bienes Adquiridos no Pagados": {
+                        "account_type": "Stock Received But Not Billed"
+                    }, 
+                    "Cuentas por Pagar Moneda Extrangera": {
+                        "account_type": "Payable"
+                    }, 
+                    "Cuentas por Pagar Moneda Nacional": {
+                        "account_type": "Payable"
+                    }, 
+                    "Cuentas por Pagar por Importaciones": {
+                        "account_type": "Payable"
+                    }, 
+                    "Documentos por Pagar Moneda Extrangera": {
+                        "account_type": "Payable"
+                    }, 
+                    "Documentos por Pagar Moneda Nacional": {
+                        "account_type": "Payable"
+                    }
+                }, 
+                "Gastos por Pagar": {
+                    "Prestaciones Sociales": {
+                        "is_group": 1
+                    }, 
+                    "Salarios por Pagar": {}, 
+                    "Servicios Basicos 1": {
+                        "is_group": 1
+                    }
+                }, 
+                "Impuestos por Pagar": {
+                    "Impuesto al Valor Agregado por Pagar": {
+                        "account_type": "Tax"
+                    }, 
+                    "Impuesto sobre la Renta por Actividades Economicas": {
+                        "account_type": "Tax"
+                    }, 
+                    "Impuestos Municipales": {
+                        "Impuesto Municipal Sobre Ingresos": {
+                            "account_type": "Tax"
+                        }, 
+                        "Matricula Municipal": {
+                            "account_type": "Tax"
+                        }, 
+                        "Recoleccion Basura": {
+                            "account_type": "Tax"
+                        }
+                    }
+                }, 
+                "Otras Cuentas por Pagar": {
+                    "is_group": 1
+                }, 
+                "Pasivos Financieros a Corto Plazo": {
+                    "Otras Deudas Bancarias": {
+                        "is_group": 1
+                    }, 
+                    "Prestamos por Pagar a Corto Plazo": {
+                        "is_group": 1
+                    }, 
+                    "Sobregiros Bancarios": {
+                        "is_group": 1
+                    }
+                }, 
+                "Provisiones por Pagar": {
+                    "Pasivos Laborales": {
+                        "Aguinaldo por Pagar": {}, 
+                        "Indemnizacion Laboral": {}
+                    }, 
+                    "Reclamos por Pagar": {}, 
+                    "Responsabilidad frente a terceros": {}
+                }, 
+                "Retenciones por Pagar": {
+                    "Rentas de Actividades Economicas": {
+                        "Otras Retenciones 10%": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion 10% Servicios Profesionales": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion 2% por C/Bienes o P/Servicios": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion 3% compra Bienes Agropecuarios": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion 5% compra Madera en Rollo": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 1.5% Actividades Economicas No Residentes": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 10% Actividades Economicas No Residentes": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 15% Actividades Economicas No Residentes": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 3% Actividades Economicas No Residentes": {
+                            "account_type": "Tax"
+                        }
+                    }, 
+                    "Rentas del Trabajo": {
+                        "Retencion Definitiva 10% por Rentas del Trabajo - Indemnizacion Adicional": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 12.5% por Rentas del Trabajo - Dietas": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 15% por Rentas del Trabajo - No Residentes": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Rentas del Trabajo Tarifa Progresiva": {
+                            "account_type": "Tax"
+                        }
+                    }, 
+                    "Rentas y Ganancias de Capital": {
+                        "Retencion Definitiva 0.25% Transacciones Bursatiles": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 1% Transacciones Bursatiles": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 1.5% Transacciones Bursatiles": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 10% por Ganancia de Capital": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 2% Transacciones Bursatiles": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Definitiva 5% por Rentas de Capital": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Defintiva 10% por Rentas de Capital": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retencion Defintiva 15% por Rentas de Capital": {
+                            "account_type": "Tax"
+                        }, 
+                        "Retenciones Defintiva 5% Fondos de Inversion": {
+                            "account_type": "Tax"
+                        }
+                    }, 
+                    "Retencion 17% Operaciones con Paraisos Fiscales": {
+                        "account_type": "Tax"
+                    }
+                }
+            }, 
+            "Pasivo No Corriente": {
+                "Cuentas por Pagar a Largo Plaso": {
+                    "is_group": 1
+                }, 
+                "Otras Cuentas por Pagar a Largo Plazo": {
+                    "is_group": 1
+                }, 
+                "Otros Pasivos Financieros a Largo Plaso": {
+                    "is_group": 1
+                }, 
+                "Prestamos a Largo Plazo": {
+                    "is_group": 1
+                }
+            }, 
+            "Pasivo por Impuestos Diferidos": {
+                "is_group": 1
+            }, 
+            "root_type": "Liability"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/ni_ni_chart_template.json

@@ -1,467 +0,0 @@
-{
-	"country_code": "ni",
-	"name": "Catalogo de Cuentas Nicaragua",
-	"is_active": "Yes",
-	"tree": {
-		"Activo": {
-			"Activo Corriente": {
-				"Efectivo en Caja y Bancos": {
-					"Caja": {
-						"Caja General Moneda Nacional": {
-							"account_type": "Cash"
-						},
-						"Caja General Moneda Extrangera": {
-							"account_type": "Cash"
-						},
-						"Caja Chica Moneda Nacional": {
-							"account_type": "Cash"
-						},
-						"Caja Chica Moneda Extrangera": {
-							"account_type": "Cash"
-						},
-						"Fondos por Depositar": {
-							"account_type": "Cash"
-						}
-					},
-					"Cuentas Bancarias": {
-						"Cuenta Corriente Moneda Nacional": {
-							"account_type": "Bank"
-						},
-						"Cuenta Corriente Moneda Extrangera": {
-							"account_type": "Bank"
-						}
-					},
-					"Otros Equivalentes a Efectivo": {
-						"is_group": 1,
-						"account_type": "Cash"
-					}
-				},
-				"Activos Financieros Realizables a Corto Plazo": {
-					"Inversiones a Corto Plazo": {},
-					"Bonos y Acciones Disponibles para la Venta": {},
-					"Certificados Bancarios": {},
-					"Otros Valores Negociables a Corto Plazo": {}
-				},
-				"Cuentas y Documentos por Cobrar a Clientes": {
-					"Cuentas por Cobrar Moneda Nacional": {
-						"account_type": "Receivable"
-					},
-					"Cuentas por Cobrar Moneda Extrangera": {
-						"account_type": "Receivable"
-					},
-					"Documentos por Cobrar Moneda Nacional": {
-						"account_type": "Receivable"
-					},
-					"Documentos por Cobrar Moneda Extrangera": {
-						"account_type": "Receivable"
-					},
-					"Cuentas por Cobrar por Exportaciones": {
-						"account_type": "Receivable"
-					},
-					"Estimacion para Cuentas Incobrables": {}
-				},
-				"Inventarios": {
-					"is_group": 1,
-					"account_type": "Stock"
-				},
-				"Impuestos Acreditables": {
-					"Impuesto a Valor Agregado Acreditable": {
-						"IVA Acreditable por Compra de Bienes": {
-							"account_type": "Tax"
-						},
-						"IVA Acreditable por Importaciones": {
-							"account_type": "Tax"
-						},
-						"IVA Acreditable por Prestacion de Servicios y Uso y Goce de Bienes": {
-							"account_type": "Tax"
-						},
-						"Acreditacion Proporcional": {}
-					},
-					"Anticipos de IR o Pago Minimo Definitivo": {},
-					"Retenciones a Cuenta de IR Acreditables": {
-						"Retencion por V/Bienes o P/Servicios 2%": {
-							"account_type": "Tax"
-						},
-						"Retencion Operaciones Targeta Debito/Credito 1.5%": {
-							"account_type": "Tax"
-						}
-					},
-					"Retenciones a Cuenta de IMI Acreditables": {},
-					"Retenciones Definitivas Sobre Rentas o Ganancias de Capital": {}
-				},
-				"Otras Cuentas por Cobrar": {
-					"is_group": 1,
-					"account_type": "Receivable"
-				}
-			},
-			"Activo no Corriente": {
-				"Propiedad Planta y Equipo": {
-					"Terrenos": {},
-					"Edificios": {},
-					"Almacenes": {},
-					"Otros Activos Inmobiliarios": {},
-					"Parque Vehicular": {},
-					"Equipo de Computo": {},
-					"Mobiliario y Equipo de Oficinas": {},
-					"Maquinaria Industrial": {},
-					"Otra Bienes Mobiliarios": {},
-					"Depresiacion Acumulada": {},
-					"account_type": "Fixed Asset"
-				},
-				"Inversiones Permanentes": {
-					"Inversiones Permanentes": {
-						"is_group": 1,
-						"account_type": "Fixed Asset"
-					},
-					"Negocios Conjuntos": {
-						"is_group": 1,
-						"account_type": "Fixed Asset"
-					}
-				},
-				"Bienes en Arrendamiento Financiero": {
-					"Locales y Edificios en Arrendamiento": {},
-					"Equipos y Maquinaria en Arrendamiento": {}
-				},
-				"Activos Intangibles": {
-					"Patentes": {
-						"is_group": 1
-					},
-					"Marcas Registradas": {
-						"is_group": 1
-					},
-					"Derechos de Autor": {
-						"is_group": 1
-					},
-					"Concesiones": {
-						"is_group": 1
-					},
-					"Licencias": {
-						"is_group": 1
-					},
-					"Gastos de investigacion": {
-						"is_group": 1
-					},
-					"Amortizacion de Activos Intangibles": {
-						"is_group": 1
-					},
-					"Deterioro de Valor de Activos Intangibles": {}
-				},
-				"Amortizables": {
-					"Gastos de Consitucion": {},
-					"Gastos Pre Operativos": {},
-					"Mejoras en Bienes Arrendados": {
-						"is_group": 1
-					},
-					"Amortizacion de Activos Amortizables": {},
-					"Deterioro de Valaor de Activos Amortizables": {}
-				},
-				"Cuentas por Cobrar a Largo Plazo": {
-					"Creditos a Largo Plazo": {
-						"is_group": 1
-					}
-				},
-				"Inversiones a Largo Plazo": {
-					"Depositos Bancarios a Plazo": {
-						"is_group": 1
-					},
-					"Intereses percibidos por adelantado": {
-						"is_group": 1
-					},
-					"Titulos y Acciones": {
-						"is_group": 1
-					}
-				},
-				"Activo por Impuestos Diferidos": {
-					"is_group": 1
-				}
-			},
-			"root_type": "Asset"
-		},
-		"Pasivo": {
-			"Pasivo Corriente": {
-				"Cuentas por Pagar Proveedores": {
-					"Cuentas por Pagar Moneda Nacional": {
-						"account_type": "Payable"
-					},
-					"Cuentas por Pagar Moneda Extrangera": {
-						"account_type": "Payable"
-					},
-					"Documentos por Pagar Moneda Nacional": {
-						"account_type": "Payable"
-					},
-					"Documentos por Pagar Moneda Extrangera": {
-						"account_type": "Payable"
-					},
-					"Cuentas por Pagar por Importaciones": {
-						"account_type": "Payable"
-					}
-				},
-				"Anticipos de Clientes": {},
-				"Pasivos Financieros a Corto Plazo": {
-					"Prestamos por Pagar a Corto Plazo": {
-						"is_group": 1
-					},
-					"Sobregiros Bancarios": {
-						"is_group": 1
-					},
-					"Otras Deudas Bancarias": {
-						"is_group": 1
-					}
-				},
-				"Gastos por Pagar": {
-					"Servicios Basicos": {
-						"is_group": 1
-					},
-					"Prestaciones Sociales": {
-						"is_group": 1
-					},
-					"Salarios por Pagar": {}
-				},
-				"Provisiones por Pagar": {
-					"Pasivos Laborales": {
-						"Indemnizacion Laboral": {},
-						"Aguinaldo por Pagar": {}
-					},
-					"Reclamos por Pagar": {},
-					"Responsabilidad frente a terceros": {}
-				},
-				"Impuestos por Pagar": {
-					"Impuesto al Valor Agregado por Pagar": {
-						"account_type": "Tax"
-					},
-					"Impuesto sobre la Renta por Actividades Economicas": {
-						"account_type": "Tax"
-					},
-					"Impuestos Municipales": {
-						"Impuesto Municipal Sobre Ingresos": {
-							"account_type": "Tax"
-						},
-						"Recoleccion Basura": {
-							"account_type": "Tax"
-						},
-						"Matricula Municipal": {
-							"account_type": "Tax"
-						}
-					}
-				},
-				"Retenciones por Pagar": {
-					"Rentas del Trabajo": {
-						"Retencion Rentas del Trabajo Tarifa Progresiva": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 10% por Rentas del Trabajo - Indemnizacion Adicional": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 12.5% por Rentas del Trabajo - Dietas": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 15% por Rentas del Trabajo - No Residentes": {
-							"account_type": "Tax"
-						}
-					},
-					"Rentas de Actividades Economicas": {
-						"Retencion 2% por C/Bienes o P/Servicios": {
-							"account_type": "Tax"
-						},
-						"Retencion 10% Servicios Profesionales": {
-							"account_type": "Tax"
-						},
-						"Retencion 3% compra Bienes Agropecuarios": {
-							"account_type": "Tax"
-						},
-						"Retencion 5% compra Madera en Rollo": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 1.5% Actividades Economicas No Residentes": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 3% Actividades Economicas No Residentes": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 10% Actividades Economicas No Residentes": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 15% Actividades Economicas No Residentes": {
-							"account_type": "Tax"
-						},									
-						"Otras Retenciones 10%": {
-							"account_type": "Tax"
-						}
-					},
-					"Rentas y Ganancias de Capital": {
-						"Retencion Defintiva 15% por Rentas de Capital": {
-							"account_type": "Tax"
-						},			
-						"Retencion Defintiva 10% por Rentas de Capital": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 5% por Rentas de Capital": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 10% por Ganancia de Capital": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 0.25% Transacciones Bursatiles": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 1% Transacciones Bursatiles": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 1.5% Transacciones Bursatiles": {
-							"account_type": "Tax"
-						},
-						"Retencion Definitiva 2% Transacciones Bursatiles": {
-							"account_type": "Tax"
-						},
-						"Retenciones Defintiva 5% Fondos de Inversion": {
-							"account_type": "Tax"
-						}
-					},
-					"Retencion 17% Operaciones con Paraisos Fiscales": {
-						"account_type": "Tax"
-					}
-				},
-				"Otras Cuentas por Pagar": {
-					"is_group": 1
-				}
-			},
-			"Pasivo No Corriente": {
-				"Prestamos a Largo Plazo": {
-					"is_group": 1
-				},
-				"Cuentas por Pagar a Largo Plaso": {
-					"is_group": 1
-				},
-				"Otras Cuentas por Pagar a Largo Plazo": {
-					"is_group": 1
-				},
-				"Otros Pasivos Financieros a Largo Plaso": {
-					"is_group": 1
-				}
-			},
-			"Obligaciones por Arrendamiento Financiero a Largo Plazo": {
-				"is_group": 1
-			},
-			"Pasivo por Impuestos Diferidos": {
-				"is_group": 1
-			},
-			"root_type": "Liability"
-		},
-		"Patrimonio": {
-			"Aporte de Socios": {
-				"Capital": {
-					"Capital Social Pagado": {
-						"account_type": "Equity"
-					},
-					"Capital Social no Pagado": {
-						"account_type": "Equity"
-					}
-				}
-			},
-			"Donaciones": {
-				"is_group": 1
-			},
-			"Ganancias Acumuladas": {
-				"Reservas": {
-					"Reservas Legales": {
-						"account_type": "Equity"
-					},
-					"Reservas Voluntarias": {
-						"account_type": "Equity"
-					}
-				},
-				"Resultados": {
-					"Resultados Acumulados": {
-						"account_type": "Equity"
-					},
-					"Ajustes a Periodos Anteriores": {
-						"account_type": "Equity"
-					},
-					"Resultado del ejercicio": {
-						"account_type": "Equity"
-					}
-				}
-			},
-			"root_type": "Equity"
-		},
-		"Ingresos": {
-			"Ventas": {
-				"Venta de Bienes o Prestacion de Servicios Grabados": {},
-				"Venta de Bienes o Prestacion de Servicios Exentos": {},
-				"Venta de Bienes o Prestacion de Servicios Exonerados": {},
-				"Venta por Exportaciones": {}
-			},
-			"Otros Ingresos Grabables": {
-				"Ganacia Cambiaria": {},
-				"Sobrante en Arqueo de Caja": {},
-				"Otros Ingresos Grabables": {}
-			},
-			"Ingresos no Grabables": {
-				"Ingreso por Rentas y Ganacias de Capital sujetas a Retencion Definitiva": {},
-				"Interes Bancarios": {},
-				"Otros Ingresos no Grabables": {}
-			},
-			"root_type": "Income"
-		},
-		"Costos y Gastos": {
-			"Costo de Venta": {
-				"Costo de Bienes": {},
-				"Costo de Servicios": {},
-				"Costo de Produccion": {},
-				"account_type": "Cost of Goods Sold"
-			},
-			"Gastos de Ventas": {
-				"Publicidad": {},
-				"Mercadeo": {},
-				"Muestras Gratis": {},
-				"Regalosa Clientes": {},
-				"Fletes": {},
-				"Promociones": {}
-			},
-			"Gastos de Administracion": {
-				"Alquileres": {},
-				"Combustible": {},
-				"Servicios Basicos": {
-					"Energia Electrica": {},
-					"Agua Potable": {},
-					"Internet": {},
-					"Telefono Fijo": {},
-					"Celular": {},
-					"Costos por Servicios WEB": {}
-				},
-				"Vigilancia": {},
-				"Gastos Varios": {},
-				"Mantenimiento y Reparaciones": {},
-				"Papeleria": {},
-				"Representacion": {},
-				"Amortizaciones": {},
-				"Inatec": {},
-				"Indemnizacion": {},
-				"Fletes y Correos": {},
-				"Cuentas Incobrables": {},
-				"Capacitacion al Personal": {},
-				"Uniformes": {},
-				"Seguros": {},
-				"Donaciones": {},
-				"Impuesto Municipal": {},
-				"Matricula": {},
-				"Recoleccion de Basura": {},
-				"IVA Proporcional no Acreditado": {},
-				"Ayuda a Empleados": {}
-			},
-			"Gastos por Servicios Profesionales y Tecnicos": {},
-			"Gastos por Salarios y Otras Compensaciones": {},
-			"Gastopor Depreciacion": {},
-			"Otros Gastos": {
-				"Perdida Cambiario": {},
-				"Perdida e nVenta de Activo Fijo": {},
-				"Siniestros": {},
-				"Certificacion de Cheques y Chequeras": {}
-			},
-			"Costos y Gastos No Deducibles": {},
-			"Impuesto por Rentas y Ganancias de Capital": {},
-			"Impuesto sobre la Rentade Activividades Economicas": {},
-			"root_type": "Expense"
-		}
-	}
-}

erpnext/accounts/doctype/account/chart_of_accounts/verified/nl_grootboekschema.json

@@ -0,0 +1,693 @@
+{
+    "country_code": "nl", 
+    "name": "Netherlands - Grootboekschema", 
+    "tree": {
+        "FABRIKAGEREKENINGEN": {
+			"is_group": 1,
+            "root_type": "Expense"
+        }, 
+        "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
+            "Bank": {
+                "RABO Bank": {
+                    "account_type": "Bank"
+                }, 
+                "account_type": "Bank"
+            }, 
+            "KORTLOPENDE SCHULDEN": {
+                "Af te dragen Btw-verlegd": {
+                    "account_type": "Tax"
+                }, 
+                "Afdracht loonheffing": {}, 
+                "Btw af te dragen hoog": {
+                    "account_type": "Tax"
+                }, 
+                "Btw af te dragen laag": {
+                    "account_type": "Tax"
+                }, 
+                "Btw af te dragen overig": {
+                    "account_type": "Tax"
+                }, 
+                "Btw oude jaren": {
+                    "account_type": "Tax"
+                }, 
+                "Btw te vorderen hoog": {
+                    "account_type": "Tax"
+                }, 
+                "Btw te vorderen laag": {
+                    "account_type": "Tax"
+                }, 
+                "Btw te vorderen overig": {
+                    "account_type": "Tax"
+                }, 
+                "Btw-afdracht": {
+                    "account_type": "Tax"
+                }, 
+                "Crediteuren": {
+                    "account_type": "Payable"
+                }, 
+                "Dividend": {}, 
+                "Dividendbelasting": {}, 
+                "Energiekosten 1": {}, 
+                "Investeringsaftrek": {}, 
+                "Loonheffing": {}, 
+                "Overige te betalen posten": {}, 
+                "Pensioenpremies 1": {}, 
+                "Premie WIR": {}, 
+                "Rekening-courant inkoopvereniging": {}, 
+                "Rente": {}, 
+                "Sociale lasten 1": {}, 
+                "Stock Recieved niet gefactureerd": {
+                    "account_type": "Stock Received But Not Billed"
+                }, 
+                "Tanti\u00e8mes 1": {}, 
+                "Te vorderen Btw-verlegd": {
+                    "account_type": "Tax"
+                }, 
+                "Telefoon/telefax 1": {}, 
+                "Termijnen onderh. werk": {}, 
+                "Vakantiedagen": {}, 
+                "Vakantiegeld 1": {}, 
+                "Vakantiezegels": {}, 
+                "Vennootschapsbelasting": {}, 
+                "Vooruit ontvangen bedr.": {}
+            }, 
+            "LIQUIDE MIDDELEN": {
+                "ABN-AMRO bank": {}, 
+                "Bankbetaalkaarten": {}, 
+                "Effecten": {}, 
+                "Girobetaalkaarten": {}, 
+                "Kas": {
+                    "account_type": "Cash"
+                }, 
+                "Kas  valuta": {
+                    "account_type": "Cash"
+                }, 
+                "Kleine kas": {
+                    "account_type": "Cash"
+                }, 
+                "Kruisposten": {}, 
+                "Postbank": {
+                    "account_type": "Cash"
+                }, 
+                "account_type": "Cash"
+            }, 
+            "VORDERINGEN": {
+                "Debiteuren": {
+                    "account_type": "Receivable"
+                }, 
+                "Dubieuze debiteuren": {}, 
+                "Overige vorderingen": {}, 
+                "Rekening-courant directie 1": {}, 
+                "Te ontvangen ziekengeld": {}, 
+                "Voorschotten personeel": {}, 
+                "Vooruitbetaalde kosten": {}, 
+                "Voorziening dubieuze debiteuren": {}
+            }, 
+            "root_type": "Asset"
+        }, 
+        "INDIRECTE KOSTEN": {
+			"is_group": 1,
+            "root_type": "Expense"
+        }, 
+        "KOSTENREKENINGEN": {
+            "AFSCHRIJVINGEN": {
+                "Aanhangwagens": {}, 
+                "Aankoopkosten": {}, 
+                "Aanloopkosten": {}, 
+                "Auteursrechten": {}, 
+                "Bedrijfsgebouwen": {}, 
+                "Bedrijfsinventaris": {
+                    "account_type": "Depreciation"
+                }, 
+                "Drankvergunningen": {}, 
+                "Fabrieksinventaris": {
+                    "account_type": "Depreciation"
+                }, 
+                "Gebouwen": {}, 
+                "Gereedschappen": {}, 
+                "Goodwill": {}, 
+                "Grondverbetering": {}, 
+                "Heftrucks": {}, 
+                "Kantine-inventaris": {}, 
+                "Kantoorinventaris": {
+                    "account_type": "Depreciation"
+                }, 
+                "Kantoormachines": {}, 
+                "Licenties": {}, 
+                "Machines 1": {}, 
+                "Magazijninventaris": {}, 
+                "Octrooien": {}, 
+                "Ontwikkelingskosten": {}, 
+                "Pachtersinvestering": {}, 
+                "Parkeerplaats": {}, 
+                "Personenauto's": {
+                    "account_type": "Depreciation"
+                }, 
+                "Rijwielen en bromfietsen": {}, 
+                "Tonnagevergunningen": {}, 
+                "Verbouwingen": {}, 
+                "Vergunningen": {}, 
+                "Voorraadverschillen": {}, 
+                "Vrachtauto's": {}, 
+                "Winkels": {}, 
+                "Woon-winkelhuis": {}, 
+                "account_type": "Depreciation"
+            }, 
+            "ALGEMENE KOSTEN": {
+                "Accountantskosten": {}, 
+                "Advieskosten": {}, 
+                "Assuranties 1": {}, 
+                "Bankkosten": {}, 
+                "Juridische kosten": {}, 
+                "Overige algemene kosten": {}, 
+                "Toev. Ass. eigen risico": {}
+            }, 
+            "BEDRIJFSKOSTEN": {
+                "Assuranties 2": {}, 
+                "Energie (krachtstroom)": {}, 
+                "Gereedschappen 1": {}, 
+                "Hulpmaterialen 1": {}, 
+                "Huur inventaris": {}, 
+                "Huur machines": {}, 
+                "Leasing invent.operational": {}, 
+                "Leasing mach. operational": {}, 
+                "Onderhoud inventaris": {}, 
+                "Onderhoud machines": {}, 
+                "Ophalen/vervoer afval": {}, 
+                "Overige bedrijfskosten": {}
+            }, 
+            "FINANCIERINGSKOSTEN 1": {
+                "Overige rentebaten": {}, 
+                "Overige rentelasten": {}, 
+                "Rente bankkrediet": {}, 
+                "Rente huurkoopcontracten": {}, 
+                "Rente hypotheek": {}, 
+                "Rente leasecontracten": {}, 
+                "Rente lening o/g": {}, 
+                "Rente lening u/g": {}
+            }, 
+            "HUISVESTINGSKOSTEN": {
+                "Assurantie onroerend goed": {}, 
+                "Belastingen onr. Goed": {}, 
+                "Energiekosten": {}, 
+                "Groot onderhoud onr. Goed": {}, 
+                "Huur": {}, 
+                "Huurwaarde woongedeelte": {}, 
+                "Onderhoud onroerend goed": {}, 
+                "Ontvangen huren": {}, 
+                "Overige huisvestingskosten": {}, 
+                "Pacht": {}, 
+                "Schoonmaakkosten": {}, 
+                "Toevoeging egalisatieres. Groot onderhoud": {}
+            }, 
+            "KANTOORKOSTEN": {
+                "Administratiekosten": {}, 
+                "Contributies/abonnementen": {}, 
+                "Huur kantoorapparatuur": {}, 
+                "Internetaansluiting": {}, 
+                "Kantoorbenodigdh./drukw.": {}, 
+                "Onderhoud kantoorinvent.": {}, 
+                "Overige kantoorkosten": {}, 
+                "Porti": {}, 
+                "Telefoon/telefax": {}
+            }, 
+            "OVERIGE BATEN EN LASTEN": {
+                "Betaalde schadevergoed.": {}, 
+                "Boekverlies vaste activa": {}, 
+                "Boekwinst van vaste activa": {}, 
+                "K.O. regeling OB": {}, 
+                "Kasverschillen": {}, 
+                "Kosten loonbelasting": {}, 
+                "Kosten omzetbelasting": {}, 
+                "Nadelige koersverschillen": {}, 
+                "Naheffing bedrijfsver.": {}, 
+                "Ontvangen schadevergoed.": {}, 
+                "Overige baten": {}, 
+                "Overige lasten": {}, 
+                "Voordelige koersverschil.": {}
+            }, 
+            "PERSONEELSKOSTEN": {
+                "Autokostenvergoeding": {}, 
+                "Bedrijfskleding": {}, 
+                "Belastingvrije uitkeringen": {}, 
+                "Bijzondere beloningen": {}, 
+                "Congressen, seminars en symposia": {}, 
+                "Gereedschapsgeld": {}, 
+                "Geschenken personeel": {}, 
+                "Gratificaties": {}, 
+                "Inhouding pensioenpremies": {}, 
+                "Inhouding sociale lasten": {}, 
+                "Kantinekosten": {}, 
+                "Lonen en salarissen": {}, 
+                "Loonwerk": {}, 
+                "Managementvergoedingen": {}, 
+                "Opleidingskosten": {}, 
+                "Oprenting stamrechtverpl.": {}, 
+                "Overhevelingstoeslag": {}, 
+                "Overige kostenverg.": {}, 
+                "Overige personeelskosten": {}, 
+                "Overige uitkeringen": {}, 
+                "Pensioenpremies": {}, 
+                "Provisie 1": {}, 
+                "Reiskosten": {}, 
+                "Rijwielvergoeding": {}, 
+                "Sociale lasten": {}, 
+                "Tanti\u00e8mes": {}, 
+                "Thuiswerkers": {}, 
+                "Toev. Backservice pens.verpl.": {}, 
+                "Toevoeging pensioenverpl.": {}, 
+                "Uitkering ziekengeld": {}, 
+                "Uitzendkrachten": {}, 
+                "Vakantiebonnen": {}, 
+                "Vakantiegeld": {}, 
+                "Vergoeding studiekosten": {}, 
+                "Wervingskosten personeel": {}
+            }, 
+            "VERKOOPKOSTEN": {
+                "Advertenties": {}, 
+                "Afschrijving dubieuze deb.": {}, 
+                "Beurskosten": {}, 
+                "Etalagekosten": {}, 
+                "Exportkosten": {}, 
+                "Kascorrecties": {}, 
+                "Overige verkoopkosten": {}, 
+                "Provisie": {}, 
+                "Reclame": {}, 
+                "Reis en verblijfkosten": {}, 
+                "Relatiegeschenken": {}, 
+                "Representatiekosten": {}, 
+                "Uitgaande vrachten": {}, 
+                "Veilingkosten": {}, 
+                "Verpakkingsmateriaal 1": {}, 
+                "Websitekosten": {}
+            }, 
+            "VERVOERSKOSTEN": {
+                "Assuranties auto's": {}, 
+                "Brandstoffen": {}, 
+                "Leasing auto's": {}, 
+                "Onderhoud personenauto's": {}, 
+                "Onderhoud vrachtauto's": {}, 
+                "Overige vervoerskosten": {}, 
+                "Priv\u00e9-gebruik auto's": {}, 
+                "Wegenbelasting": {}
+            }, 
+            "root_type": "Expense"
+        }, 
+        "TUSSENREKENINGEN": {
+            "Betaalwijze cadeaubonnen": {
+                "account_type": "Cash"
+            }, 
+            "Betaalwijze chipknip": {
+                "account_type": "Cash"
+            }, 
+            "Betaalwijze contant": {
+                "account_type": "Cash"
+            }, 
+            "Betaalwijze pin": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen Nederland hoog": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen Nederland laag": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen Nederland onbelast": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen Nederland overig": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen Nederland verlegd": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen binnen EU hoog": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen binnen EU laag": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen binnen EU overig": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen buiten EU hoog": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen buiten EU laag": {
+                "account_type": "Cash"
+            }, 
+            "Inkopen buiten EU overig": {
+                "account_type": "Cash"
+            }, 
+            "Kassa 1": {
+                "account_type": "Cash"
+            }, 
+            "Kassa 2": {
+                "account_type": "Cash"
+            }, 
+            "Netto lonen": {
+                "account_type": "Cash"
+            }, 
+            "Tegenrekening Inkopen": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrek. autom. betalingen": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrek. autom. loonbetalingen": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrek. cadeaubonbetalingen": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrekening balans": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrekening chipknip": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrekening correcties": {
+                "account_type": "Cash"
+            }, 
+            "Tussenrekening pin": {
+                "account_type": "Cash"
+            }, 
+            "Vraagposten": {
+                "account_type": "Cash"
+            }, 
+            "root_type": "Asset"
+        }, 
+        "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
+            "EIGEN VERMOGEN": {
+                "Aandelenkapitaal": {
+                    "account_type": "Equity"
+                }, 
+                "Assuranties": {
+                    "account_type": "Equity"
+                }, 
+                "Buitengewone lasten": {
+                    "account_type": "Equity"
+                }, 
+                "Giften": {
+                    "account_type": "Equity"
+                }, 
+                "Huishoudgeld": {
+                    "account_type": "Equity"
+                }, 
+                "Inkomstenbelasting": {
+                    "account_type": "Equity"
+                }, 
+                "Kapitaal": {
+                    "account_type": "Equity"
+                }, 
+                "Overige persoonlijke verplichtingen": {
+                    "account_type": "Equity"
+                }, 
+                "Overige priv\u00e9-uitgaven": {
+                    "account_type": "Equity"
+                }, 
+                "Overige reserves": {
+                    "account_type": "Equity"
+                }, 
+                "Premie lijfrenteverzekeringen": {
+                    "account_type": "Equity"
+                }, 
+                "Premie volksverzekeringen": {
+                    "account_type": "Equity"
+                }, 
+                "Priv\u00e9-gebruik": {
+                    "account_type": "Equity"
+                }, 
+                "Priv\u00e9-opnamen/stortingen": {
+                    "account_type": "Equity"
+                }, 
+                "Vermogensbelasting": {
+                    "account_type": "Equity"
+                }, 
+                "WAO en ziekengeldverzekeringen": {
+                    "account_type": "Equity"
+                }, 
+                "Wettelijke reserves": {
+                    "account_type": "Equity"
+                }
+            }, 
+            "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": {
+                "FINANCIELE VASTE ACTIVA": {
+                    "Aandeel inkoopcombinatie": {}, 
+                    "Meerderheidsdeelnemingen": {}, 
+                    "Minderheidsdeelnemingen": {}
+                }, 
+                "LANGLOPENDE VORDERINGEN": {
+                    "Financieringskosten": {}, 
+                    "Financieringskosten huurkoop": {}, 
+                    "Hypotheken u/g 1": {}, 
+                    "Hypotheken u/g 2": {}, 
+                    "Hypotheken u/g 3": {}, 
+                    "Leningen u/g 1": {}, 
+                    "Leningen u/g 2": {}, 
+                    "Leningen u/g 3": {}, 
+                    "Leningen u/g 4": {}, 
+                    "Leningen u/g 5": {}, 
+                    "Vorderingen op deelnemingen": {}, 
+                    "Waarborgsommen": {}
+                }
+            }, 
+            "IMMATERIELE ACTIVA": {
+                "Aanschafwaarde Aanloopkosten": {}, 
+                "Aanschafwaarde Auteursrechten": {}, 
+                "Aanschafwaarde Drankvergunningen": {}, 
+                "Aanschafwaarde Goodwill": {}, 
+                "Aanschafwaarde Octrooien": {}, 
+                "Aanschafwaarde Ontwikkelingskosten": {}, 
+                "Aanschafwaarde Tonnagevergunningen": {}, 
+                "Aanschafwaarde Vergunningen": {}, 
+                "Afschrijving Aanloopkosten": {}, 
+                "Afschrijving Auteursrechten": {}, 
+                "Afschrijving Drankvergunningen": {}, 
+                "Afschrijving Goodwill": {}, 
+                "Afschrijving Licenties": {}, 
+                "Afschrijving Octrooien": {}, 
+                "Afschrijving Ontwikkelingskosten": {}, 
+                "Afschrijving Tonnagevergunningen": {}, 
+                "Afschrijving Vergunningen": {}
+            }, 
+            "LANGLOPENDE SCHULDEN EN AFLOSSINGEN": {
+                "AFLOSSINGEN": {
+                    "Huurkoopverplichtingen": {}, 
+                    "Hypotheek o/g 1": {}, 
+                    "Hypotheek o/g 2": {}, 
+                    "Hypotheek o/g 3": {}, 
+                    "Hypotheek o/g 4": {}, 
+                    "Hypotheek o/g 5": {}, 
+                    "Lease-verplichtingen": {}
+                }, 
+                "LANGLOPENDE SCHULDEN": {
+                    "Huurkoopverplichtingen 1": {}, 
+                    "Hypotheken o/g 1": {}, 
+                    "Hypotheken o/g 2": {}, 
+                    "Hypotheken o/g 3": {}, 
+                    "Hypotheken o/g 4": {}, 
+                    "Hypotheken o/g 5": {}, 
+                    "Lease-verplichtingen 1": {}, 
+                    "Leningen o/g 1": {}, 
+                    "Leningen o/g 2": {}, 
+                    "Leningen o/g 3": {}, 
+                    "Leningen o/g 4": {}, 
+                    "Leningen o/g 5": {}, 
+                    "Rekening-courant directie": {}
+                }
+            }, 
+            "MACHINES EN INVENTARIS": {
+                "INVENTARIS": {
+                    "Aanschafwaarde Bedrijfsinventaris": {}, 
+                    "Aanschafwaarde Fabrieksinventaris": {}, 
+                    "Aanschafwaarde Gereedschappen": {}, 
+                    "Aanschafwaarde Kantine-inventaris": {}, 
+                    "Aanschafwaarde Kantoorinventaris": {}, 
+                    "Aanschafwaarde Kantoormachines": {}, 
+                    "Aanschafwaarde Magazijninventaris": {}, 
+                    "Afschrijving Bedrijfsinventaris": {}, 
+                    "Afschrijving Fabrieksinventaris": {}, 
+                    "Afschrijving Gereedschappen": {}, 
+                    "Afschrijving Kantine-inventaris": {}, 
+                    "Afschrijving Kantoorinventaris": {}, 
+                    "Afschrijving Kantoormachines": {}, 
+                    "Afschrijving Magazijninventaris": {}, 
+                    "account_type": "Stock"
+                }, 
+                "MACHINES": {
+                    "Aanschafwaarde Machines 1": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Aanschafwaarde Machines 2": {}, 
+                    "Aanschafwaarde Machines 3": {}, 
+                    "Aanschafwaarde Machines 4": {}, 
+                    "Aanschafwaarde Machines 5": {}, 
+                    "Afschrijving Machines 1": {
+                        "account_type": "Accumulated Depreciation"
+                    }, 
+                    "Afschrijving Machines 2": {}, 
+                    "Afschrijving Machines 3": {}, 
+                    "Afschrijving Machines 4": {}, 
+                    "Afschrijving Machines 5": {}, 
+                    "account_type": "Fixed Asset"
+                }
+            }, 
+            "ONROERENDE GOEDEREN": {
+                "Aanschafwaarde Aanloopkosten 1": {}, 
+                "Aanschafwaarde Bedrijfsgebouwen": {}, 
+                "Aanschafwaarde Gebouwen": {}, 
+                "Aanschafwaarde Grondverbetering": {}, 
+                "Aanschafwaarde Landerijen": {}, 
+                "Aanschafwaarde Ondergrond gebouwen": {}, 
+                "Aanschafwaarde Pachtersinvesteringen": {}, 
+                "Aanschafwaarde Parkeerplaats": {}, 
+                "Aanschafwaarde Verbouwingen": {}, 
+                "Aanschafwaarde Winkels": {}, 
+                "Aanschafwaarde Woon-winkelhuis": {}, 
+                "Afschrijving Aanloopkosten 1": {}, 
+                "Afschrijving Bedrijfsgebouwen": {}, 
+                "Afschrijving Gebouwen": {}, 
+                "Afschrijving Grondverbetering": {}, 
+                "Afschrijving Pachtersinvesteringen": {}, 
+                "Afschrijving Parkeerplaats": {}, 
+                "Afschrijving Verbouwingen": {}, 
+                "Afschrijving Winkels": {}, 
+                "Afschrijving Woon-winkelhuis": {}
+            }, 
+            "VERVOERMIDDELEN": {
+                "Aanschafwaarde Aanhangwagens": {}, 
+                "Aanschafwaarde Heftrucks": {}, 
+                "Aanschafwaarde Personenauto's": {}, 
+                "Aanschafwaarde Rijwielen en bromfietsen": {}, 
+                "Aanschafwaarde Vrachtauto's": {}, 
+                "Afschrijving Aanhangwagens": {}, 
+                "Afschrijving Heftrucks": {}, 
+                "Afschrijving Personenauto's": {}, 
+                "Afschrijving Rijwielen en bromfietsen": {}, 
+                "Afschrijving Vrachtauto's": {}
+            }, 
+            "VOORZIENINGEN": {
+                "Assurantie eigen risico": {
+                    "account_type": "Equity"
+                }, 
+                "Backservice pensioenverpl.": {
+                    "account_type": "Equity"
+                }, 
+                "Egalisatierekening WIR": {
+                    "account_type": "Equity"
+                }, 
+                "Egalisatieres. grootonderh.": {
+                    "account_type": "Equity"
+                }, 
+                "Garantieverplichtingen": {
+                    "account_type": "Equity"
+                }, 
+                "Latente belastingverpl.": {
+                    "account_type": "Equity"
+                }, 
+                "Pens.voorz. eigen beheer": {
+                    "account_type": "Equity"
+                }, 
+                "Pensioenverplichtingen": {
+                    "account_type": "Equity"
+                }, 
+                "Stamrechtverplichtingen": {
+                    "account_type": "Equity"
+                }, 
+                "Vervangingsreserve": {
+                    "account_type": "Equity"
+                }, 
+                "Voorziening deelnemingen": {
+                    "account_type": "Equity"
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "VERKOOPRESULTATEN": {
+            "Diensten fabric. 0% niet-EU": {}, 
+            "Diensten fabricage 0% EU": {}, 
+            "Diensten fabricage hoog": {}, 
+            "Diensten fabricage laag": {}, 
+            "Diensten fabricage overig": {}, 
+            "Diensten handel 0% EU": {}, 
+            "Diensten handel 0% niet-EU": {}, 
+            "Diensten handel hoog tarief": {}, 
+            "Diensten handel laag tarief": {}, 
+            "Verkopen Fabric. 0% niet-EU": {}, 
+            "Verkopen Handel 0% niet-EU": {}, 
+            "Verkopen fabric. 0 % EU": {}, 
+            "Verkopen fabricage hoog": {}, 
+            "Verkopen fabricage laag": {}, 
+            "Verkopen fabricage overig": {}, 
+            "Verkopen handel 0% EU": {}, 
+            "Verkopen handel hoog": {}, 
+            "Verkopen handel laag": {}, 
+            "Verkopen handel overig": {}, 
+            "Verleende Kredietbep. fabricage": {}, 
+            "Verleende Kredietbep. handel": {}, 
+            "root_type": "Income"
+        }, 
+        "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
+            "Betalingskort. crediteuren": {}, 
+            "Garantiekosten": {}, 
+            "Hulpmaterialen": {}, 
+            "Inkomende vrachten": {
+                "account_type": "Expenses Included In Valuation"
+            }, 
+            "Inkoop import buiten EU hoog": {}, 
+            "Inkoop import buiten EU laag": {}, 
+            "Inkoop import buiten EU overig": {}, 
+            "Inkoopbonussen": {}, 
+            "Inkoopkosten": {}, 
+            "Inkoopprovisie": {}, 
+            "Inkopen BTW verlegd": {}, 
+            "Inkopen EU hoog tarief": {}, 
+            "Inkopen EU laag tarief": {}, 
+            "Inkopen EU overig": {}, 
+            "Inkopen hoog": {}, 
+            "Inkopen laag": {}, 
+            "Inkopen nul": {}, 
+            "Inkopen overig": {}, 
+            "Invoerkosten": {}, 
+            "Kosten inkoopvereniging": {}, 
+            "Kostprijs omzet grondstoffen": {
+                "account_type": "Cost of Goods Sold"
+            }, 
+            "Kostprijs omzet handelsgoederen": {}, 
+            "Onttrekking uitgev.garantie": {}, 
+            "Priv\u00e9-gebruik goederen": {}, 
+            "Stock aanpassing": {
+                "account_type": "Stock Adjustment"
+            }, 
+            "Tegenrekening inkoop": {}, 
+            "Toev. Voorz. incour. grondst.": {}, 
+            "Toevoeging garantieverpl.": {}, 
+            "Toevoeging voorz. incour. handelsgoed.": {}, 
+            "Uitbesteed werk": {}, 
+            "Voorz. Incourourant grondst.": {}, 
+            "Voorz.incour. handelsgoed.": {}, 
+            "root_type": "Expense"
+        }, 
+        "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
+            "Emballage": {}, 
+            "Gereed product 1": {}, 
+            "Gereed product 2": {}, 
+            "Goederen 1": {}, 
+            "Goederen 2": {}, 
+            "Goederen in consignatie": {}, 
+            "Goederen onderweg": {}, 
+            "Grondstoffen 1": {}, 
+            "Grondstoffen 2": {}, 
+            "Halffabrikaten 1": {}, 
+            "Halffabrikaten 2": {}, 
+            "Hulpstoffen 1": {}, 
+            "Hulpstoffen 2": {}, 
+            "Kantoorbenodigdheden": {}, 
+            "Onderhanden werk": {}, 
+            "Verpakkingsmateriaal": {}, 
+            "Zegels": {}, 
+            "root_type": "Asset"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_default_coa.json

@@ -0,0 +1,312 @@
+{
+    "country_code": "sg", 
+    "name": "Singapore - Chart of Accounts", 
+    "tree": {
+        "Assets": {
+            "Current assets": {
+                "Accounts Receivable": {
+                    "Credit Cards": {
+                        "AMEX Receivable": {}, 
+                        "CUP Receivale": {}, 
+                        "MC Receivable": {}, 
+                        "NETS Receivable": {}, 
+                        "VISA Receivable": {}
+                    }, 
+                    "Debtors": {
+                        "account_type": "Receivable"
+                    }
+                }, 
+                "Bank Accounts": {
+                    "Paypal Account": {
+                        "account_type": "Bank"
+                    }, 
+                    "account_type": "Bank"
+                }, 
+                "Cash in Hand": {
+                    "Cash in Transit": {
+                        "account_type": "Cash"
+                    }, 
+                    "Petty Cash": {
+                        "account_type": "Cash"
+                    }, 
+                    "account_type": "Cash"
+                }, 
+                "Loans and Advances-Assets": {
+                    "Prepayments": {}
+                }, 
+                "Securities and Deposits": {
+                    "Bank Deposits": {}, 
+                    "Bank Guarantees": {}, 
+                    "Rental Deposits": {}
+                }, 
+                "Stock Assets": {
+                    "All Warehouses": {
+                        "account_type": "Stock", 
+                        "is_group": 1
+                    }, 
+                    "account_type": "Stock"
+                }, 
+                "Tax Assets": {
+                    "GST-Input": {}
+                }
+            }, 
+            "Non-current assets": {
+                "Fixed Assets": {
+                    "Accumulated Depreciation": {
+                        "AccDep-Equipment-ICT": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "AccDep-Equipment-Office": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "AccDep-Furniture and Fixtures": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "AccDep-Motor Vehicle": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "AccDep-Plant and Machinery": {
+                            "account_type": "Accumulated Depreciation"
+                        }, 
+                        "account_type": "Accumulated Depreciation"
+                    }, 
+                    "Equipment-ICT": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Equipment-Office": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Furniture and Fixtures": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Motor Vehicle": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "Plant and Machinery": {
+                        "account_type": "Fixed Asset"
+                    }, 
+                    "account_type": "Fixed Asset"
+                }, 
+                "Non-Fixed Assets": {
+                    "Goodwill": {}, 
+                    "Investments": {
+                        "Investments-Associated Company": {}, 
+                        "Investments-Subsidiary": {}
+                    }
+                }, 
+                "Shares": {
+                    "Shares-Quoted": {}, 
+                    "Shares-Unquoted": {}
+                }
+            }, 
+            "Temporary Accunts": {
+                "Temporary Opening": {
+                    "account_type": "Temporary"
+                }
+            }, 
+            "root_type": "Asset"
+        }, 
+        "Equity": {
+            "Current Year Earnings": {}, 
+            "Proposed Dividends": {}, 
+            "Retained Earnings": {}, 
+            "Share Capital": {}, 
+            "root_type": "Equity"
+        }, 
+        "Expenses": {
+            "Expenses-Administrative": {
+                "Audit Fees": {}, 
+                "Bank charges and interest": {}, 
+                "Currency Exchange Differences": {}, 
+                "Insurance": {}, 
+                "Interest on Loan": {}, 
+                "Legal and Professional Fees": {}, 
+                "Loss on Disposal of FA": {}, 
+                "Postal and Courier Charges": {}, 
+                "Printing and Stationery": {}, 
+                "Secretarial Fees": {}, 
+                "Tax Agent Fees": {}
+            }, 
+            "Expenses-Direct": {
+                "Cost of Goods Sold": {
+                    "account_type": "Cost of Goods Sold"
+                }, 
+                "Cost of Sales": {}, 
+                "Expenses Included in Valuation": {
+                    "account_type": "Expenses Included In Valuation"
+                }, 
+                "Stock Adjustment": {
+                    "account_type": "Stock Adjustment"
+                }
+            }, 
+            "Expenses-Marketing": {
+                "Advertising and Promotion": {}, 
+                "Graphic Design Fees": {}, 
+                "Internet Marketing": {}
+            }, 
+            "Expenses-Operating": {
+                "Cleaning Costs": {}, 
+                "Commission Charges": {
+                    "Comm-Credit Card": {}, 
+                    "Comm-NETS": {}, 
+                    "Comm-Paypal": {}
+                }, 
+                "Communication Costs": {
+                    "Internet Connection": {}, 
+                    "Telephone Costs": {}
+                }, 
+                "Entertainment Expenses": {}, 
+                "General Expenses": {}, 
+                "Licence Fees": {}, 
+                "Rental Costs": {
+                    "Rental-Equipment": {}, 
+                    "Rental-Premises": {}, 
+                    "Rental-Storage": {}
+                }, 
+                "Repairs and Maintenance": {
+                    "R&M-Building": {}, 
+                    "R&M-Fixtures & Furniture": {}, 
+                    "R&M-ICT": {}, 
+                    "R&M-Office": {}, 
+                    "R&M-Plant & Machinery": {}
+                }, 
+                "Service Fees": {}, 
+                "Subscription Fees": {
+                    "Publication Subscriptions": {}, 
+                    "TV Subscriptions": {}
+                }, 
+                "Travel Expenses": {}, 
+                "Utilities": {
+                    "Utility-Electricity": {}, 
+                    "Utility-Gas": {}, 
+                    "Utility-Refuse Removal": {}, 
+                    "Utility-Water": {}
+                }
+            }, 
+            "Expenses-Other": {
+                "Bad Debts Written Off": {}, 
+                "Depreciation": {
+                    "Dep-Fixtures & Furniture": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Dep-ICT Equipment": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Dep-Motor Vehicle": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Dep-Office Equipment": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Dep-Plant & Machinery": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Dep-Renovation": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "account_type": "Depreciation"
+                }, 
+                "Donations": {}, 
+                "Round Off": {}, 
+                "Tax Expenses": {
+                    "Tax Expenses 1": {}
+                }
+            }, 
+            "Expenses-Staff": {
+                "Bonuses": {
+                    "Bonus-Executive": {}, 
+                    "Bonus-Non Executive": {}, 
+                    "Bonus-Performance": {}
+                }, 
+                "CPF": {}, 
+                "Directors Fees": {}, 
+                "FWL": {}, 
+                "Incentives": {}, 
+                "Medical Expenses": {}, 
+                "SDF": {}, 
+                "Salaries": {
+                    "Casual Labour": {}, 
+                    "Salary-Executive": {}, 
+                    "Salary-Non Executive-Full Time": {}, 
+                    "Salary-Non Executive-Part Time": {}
+                }, 
+                "Security Expenses": {}, 
+                "Staff Advertising": {}, 
+                "Staff Commission Paid": {}, 
+                "Staff Meals": {}, 
+                "Staff Training": {}, 
+                "Staff Transport": {}, 
+                "Staff Welfare": {}
+            }, 
+            "root_type": "Expense"
+        }, 
+        "Income": {
+            "Direct Income": {
+                "Management Income": {}, 
+                "Sales Income": {}
+            }, 
+            "Indirect Income": {
+                "Government Grants": {}, 
+                "Interest Income": {
+                    "Current Account Interest Earned": {}, 
+                    "Fixed Deposit Interest Earned": {}
+                }, 
+                "Other Income": {}, 
+                "Service Charges": {}
+            }, 
+            "root_type": "Income"
+        }, 
+        "Liabilities": {
+            "Capital Account": {
+                "Reserves and Surplus": {}, 
+                "Shareholder Funds": {}
+            }, 
+            "Current liabilities": {
+                "Accounts Payable": {
+                    "Creditors": {
+                        "account_type": "Payable"
+                    }
+                }, 
+                "Duties and Taxes": {
+                    "Deferred Tax Liabilities-Current": {}, 
+                    "GST-Output": {}, 
+                    "Income Tax Payable": {}, 
+                    "account_type": "Tax"
+                }, 
+                "Loans-Current": {
+                    "Amount Owing to Directors": {}, 
+                    "Bank Overdaft Account": {}, 
+                    "Secured Loans": {}, 
+                    "Unsecured Loans": {}
+                }, 
+                "Provision and Accruals": {
+                    "Accruals": {
+                        "Accr-CPF": {}, 
+                        "Accr-Sundry": {}, 
+                        "Accr-Withholding Tax": {}
+                    }, 
+                    "Provisions": {
+                        "Prov-Audit Fee": {}, 
+                        "Prov-Bonus": {
+                            "Prov-Bonus-Executive": {}, 
+                            "Prov-Bonus-Non Executive": {}
+                        }, 
+                        "Prov-Others": {}, 
+                        "Prov-Tax Fee": {}
+                    }
+                }, 
+                "Sponsorship Funds": {}, 
+                "Stock Liabilities": {
+                    "Stock Received But Not Billed": {
+                        "account_type": "Stock Received But Not Billed"
+                    }
+                }
+            }, 
+            "Non-current liabilities": {
+                "Deferred Tax Liabilities": {}, 
+                "Loans-Non Current": {}
+            }, 
+            "root_type": "Liability"
+        }
+    }
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/sg_fnb_coa.json

@@ -0,0 +1,412 @@
+{
+	"country_code": "sg",
+	"name": "Singapore - F&B Chart of Accounts",
+	"tree": {
+		"Assets": {
+			"Current assets": {
+				"Accounts Receivable": {
+					"Credit Cards": {
+						"AMEX Receivable": {},
+						"CUP Receivale": {},
+						"MC Receivable": {},
+						"NETS Receivable": {},
+						"VISA Receivable": {}
+					},
+					"Debtors": {
+						"account_type": "Receivable"
+					}
+				},
+				"Bank Accounts": {
+					"Paypal Account": {
+						"account_type": "Bank"
+					},
+					"account_type": "Bank"
+				},
+				"Cash in Hand": {
+					"Cash in Transit": {
+						"account_type": "Cash"
+					},
+					"Petty Cash": {
+						"account_type": "Cash"
+					},
+					"account_type": "Cash"
+				},
+				"Loans and Advances-Assets": {
+					"Prepayments": {}
+				},
+				"Securities and Deposits": {
+					"Bank Guarantees": {},
+					"Bank Deposits": {},
+					"Rental Deposits": {}
+				},
+				"Stock Assets": {
+					"account_type": "Stock",
+					"is_group": 1
+				},
+				"Tax Assets": {
+					"GST-Input": {}
+				}
+			},
+			"Non-current assets": {
+				"Fixed Assets": {
+					"Accumulated Depreciation": {
+						"AccDep-Equipment-AV": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Equipment-Bar": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Equipment-ICT": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Equipment-Electrical": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Furniture and Fixtures": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Equipment-Kitchen": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Equipment-Lighting": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Equipment-Office": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Motor Vehicle": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Plant and Machinery": {
+							"account_type": "Accumulated Depreciation"
+						},
+						"AccDep-Renovation": {
+							"account_type": "Accumulated Depreciation"
+						}
+					},
+					"Equipment-AV": {
+						"account_type": "Fixed Asset"
+					},
+					"Equipment-Bar": {
+						"account_type": "Fixed Asset"
+					},
+					"Equipment-ICT": {
+						"account_type": "Fixed Asset"
+					},
+					"Equipment-Electrical": {
+						"account_type": "Fixed Asset"
+					},
+					"Furniture and Fixtures": {
+						"account_type": "Fixed Asset"
+					},
+					"Equipment-Kitchen": {
+						"account_type": "Fixed Asset"
+					},
+					"Equipment-Lighting": {
+						"account_type": "Fixed Asset"
+					},
+					"Equipment-Office": {
+						"account_type": "Fixed Asset"
+					},
+					"Motor Vehicle": {
+						"account_type": "Fixed Asset"
+					},
+					"Plant and Machinery": {
+						"account_type": "Fixed Asset"
+					},
+					"Renovation": {
+						"account_type": "Fixed Asset"
+					}
+				},
+				"Non-Fixed Assets": {
+					"Goodwill": {},
+					"Investments": {
+						"Investments-Associated Company": {},
+						"Investments-Subsidiary": {}
+					}
+				},
+				"Shares": {
+					  "Shares-Quoted": {},
+					  "Shares-Unquoted": {}
+				}
+			},
+			"Temporary Accunts": {
+				"Temporary Opening": {
+					"account_type": "Temporary"
+				}
+			},
+			"root_type": "Asset"
+		},
+		"Liabilities": {
+			"Current liabilities": {
+				"Accounts Payable": {
+					"Creditors":{
+						"account_type": "Payable"
+					}
+			 	},
+			 	"Duties and Taxes": {
+					"account_type": "Tax",
+					"Deferred Tax Liabilities-Current": {},
+					"GST-Output": {},
+					"Income Tax Payable": {}
+				},
+				"Loans-Current": {
+					"Amount Owing to Directors": {},
+					"Bank Overdaft Account": {},
+					"Secured Loans": {},
+					"Unsecured Loans": {}
+				},
+				"Provision and Accruals": {
+					"Accruals": {
+						"Accr-CPF": {},
+						"Accr-Incentives": {},
+						"Accr-OCR Employee Card": {},
+						"Accr-Paypal Credit": {},
+						"Accr-Sundry": {},
+						"Accr-Tips": {},
+						"Accr-Withholding Tax": {}
+					},
+					"Provisions": {
+						"Prov-Audit Fee": {},
+						"Prov-Others": {},
+						"Prov-Tax Fee": {},
+						"Prov-Bonus": {
+							"Prov-Bonus-Executive": {},
+							"Prov-Bonus-Non Executive": {}
+						}
+					}
+				},
+				"Sponsorship Funds": {},
+				"Stock Liabilities": {
+					"Stock Received But Not Billed": {
+						"account_type": "Stock Received But Not Billed"
+					}
+				}
+			},
+			"Non-current liabilities": {
+				"Deferred Tax Liabilities": {},
+				"Loans-Non Current": {}
+			},
+			"Capital Account": {
+				"Reserves and Surplus": {},
+				"Shareholder Funds": {}
+			},
+		"root_type": "Liability"
+		},
+		"Equity": {
+			"Share Capital": {},
+			"Current Year Earnings": {},
+			"Proposed Dividends": {},
+			"Retained Earnings": {},
+			"root_type": "Equity"
+		},
+		"Income": {
+			"Direct Income": {
+				"Management Income": {},
+				"Sales Income": {
+					"Sales-Food": {},
+					"Sales-Beverage": {},
+					"Sales-Events and Functions": {},
+					"Sales-Merchandise": {},
+					"Sales-Pool Tables": {},
+					"Sales-Tobacco": {},
+					"Sales-Rental": {}
+				}
+			},
+			"Indirect Income": {
+				"Government Grants": {},
+				"Interest Income": {
+					"Current Account Interest Earned": {},
+					"Fixed Deposit Interest Earned": {}
+				},
+				"Other Income": {},
+				"Service Charges": {}
+			},
+			"root_type": "Income"
+		},
+		"Expenses": {
+			"Expenses-Administrative": {
+				"Admin Management Fees": {},
+				"Audit Fees": {},
+				"Auto": {},
+				"Bank charges and interest": {},
+				"Currency Exchange Differences": {},
+				"Insurance": {},
+				"Interest on Loan": {},
+				"Legal and Professional Fees": {},
+				"Loss on Disposal of FA": {},
+				"Postal and Courier Charges": {},
+				"Printing and Stationery": {},
+				"Secretarial Fees": {},
+				"Tax Agent Fees": {}
+			},
+			"Expenses-Direct": {
+				"Cost of Goods Sold": {
+					"account_type": "Cost of Goods Sold"
+				},
+				"Cost of Sales": {
+					"COS-Food": {},
+					"COS-Beverage": {},
+					"COS-Tobacco": {},
+					"COS-Events and Functions": {},
+					"COS-Merchandise": {}
+				},
+				"Expenses Included in Valuation": {
+					"account_type": "Expenses Included In Valuation"
+				},
+				"Stock Adjustment": {
+					"account_type": "Stock Adjustment"
+				}
+			},
+			"Expenses-Marketing": {
+				"Advertising and Promotion": {},
+				"Graphic Design Fees": {},
+				"Internet Marketing": {
+					"Marketing-Social Media": {},
+					"Marketing-Website": {}
+				}
+			},
+			"Expenses-Operating": {
+				"Cleaning Costs": {
+					"Cleaning-Kitchen": {},
+					"Cleaning-Laundry": {},
+					"Cleaning-Outlet": {}
+				},
+				"Commission Charges": {
+					"Comm-Credit Card": {},
+					"Comm-NETS": {},
+					"Comm-Paypal": {}
+				},
+				"Communication Costs": {
+					  "Internet Connection": {},
+					  "Telephone Costs": {}
+				},
+				"Disposals": {
+					"Disposals-Food": {},
+					"Disposals-Beverage": {},
+					"Disposals-Merchandise": {},
+					"Disposals-Others": {}
+				},
+				"Entertainment Expenses": {
+					"DJ Costs": {},
+					"Live Band Costs": {},
+					"Recorded Music Costs": {}
+				},
+				"FoC Accounts": {
+					"FoC-ENT": {},
+					"FoC-OC": {}
+				},
+				"General Expenses": {},
+				"Landscaping Costs": {},
+				"Licence Fees": {},
+				"Operational Supplies": {
+					"Supplies-Bar": {},
+					"Supplies-Guest": {},
+					"Supplies-Kitchen": {},
+					"Supplies-Restaurant": {},
+					"Supplies-Stewarding": {}
+				},
+				"Rental Costs": {
+					"Rental-Premises": {},
+					"Rental-Equipment": {},
+					"Rental-Storage": {}
+				},
+				"Repairs and Maintenance": {
+					"R&M-ICT": {},
+					"R&M-AV": {},
+					"R&M-Building": {},
+					"R&M-Electrical & Lighting": {},
+					"R&M-Fixtures & Furniture": {},
+					"R&M-Kitchen & Bar": {},
+					"R&M-Office": {},
+					"R&M-Plant & Machinery": {}
+				},
+				"Service Fees": {},
+				"Subscription Fees": {
+					"Publication Subscriptions": {},
+					"TV Subscriptions": {}
+				},
+				"Travel Expenses": {},
+				"Utilities": {
+					"Utility-Electricity": {},
+					"Utility-Gas": {},
+					"Utility-Refuse Removal": {},
+					"Utility-Water": {}
+				}
+			},
+			"Expenses-Other": {
+				"Bad Debts Written Off": {},
+				"Depreciation": {
+					"Dep-AV Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Bar Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-ICT Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Electrical Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Fixtures & Furniture": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Kitchen Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Lighting Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Motor Vehicle": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Office Equipment": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Plant & Machinery": {
+						 "account_type": "Depreciation"
+					},
+					"Dep-Renovation": {
+						 "account_type": "Depreciation"
+					}
+				},
+				"Donations": {},
+				"Round Off": {
+					"account_type": "Round Off"
+				},
+				"Tax Expenses": {
+					"is_group": 1
+				}
+			},
+			"Expenses-Staff": {
+				"Bonuses": {
+					"Bonus-Executive": {},
+					"Bonus-Non Executive": {},
+					"Bonus-Performance": {}
+				},
+				"CPF": {},
+				"Directors Fees": {},
+				"FWL": {},
+				"Incentives": {},
+				"Medical Expenses": {},
+				"Salaries": {
+					"Casual Labour": {},
+					"Salary-Executive": {},
+					"Salary-Non Executive-Full Time": {},
+					"Salary-Non Executive-Part Time": {}
+				},
+				"SDF": {},
+				"Security Expenses": {},
+				"Staff Advertising": {},
+				"Staff Commission Paid": {},
+				"Staff Meals": {},
+				"Staff Training": {},
+				"Staff Transport": {},
+				"Staff Uniforms": {},
+				"Staff Welfare": {}
+			},
+			"root_type": "Expense"
+		}
+	}
+}

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py

@@ -41,17 +41,26 @@ def get():
 	            _("Capital Equipments"): {
 	                "account_type": "Fixed Asset"
 	            },
-	            _("Computers"): {
+	            _("Electronic Equipments"): {
 	                "account_type": "Fixed Asset"
 	            },
-	            _("Furniture and Fixture"): {
+	            _("Furnitures and Fixtures"): {
 	                "account_type": "Fixed Asset"
 	            },
 	            _("Office Equipments"): {
 	                "account_type": "Fixed Asset"
 	            },
-	            _("Plant and Machinery"): {
+	            _("Plants and Machineries"): {
 	                "account_type": "Fixed Asset"
+	            },
+				_("Buildings"): {
+					"account_type": "Fixed Asset"
+				},
+				_("Softwares"): {
+					"account_type": "Fixed Asset"
+				},
+	            _("Accumulated Depreciation"): {
+	            	"account_type": "Accumulated Depreciation"
 	            }
 	        },
 	        _("Investments"): {
@@ -68,92 +77,60 @@ def get():
 	        _("Direct Expenses"): {
 	            _("Stock Expenses"): {
 	                _("Cost of Goods Sold"): {
-	                    "account_type": "Expense Account"
+	                    "account_type": "Cost of Goods Sold"
 	                },
 	                _("Expenses Included In Valuation"): {
 	                    "account_type": "Expenses Included In Valuation"
 	                },
 	                _("Stock Adjustment"): {
 	                    "account_type": "Stock Adjustment"
-	                },
-	                "account_type": "Expense Account"
+	                }
 	            },
-	            "account_type": "Expense Account"
 	        },
 	        _("Indirect Expenses"): {
-	            _("Administrative Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Commission on Sales"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Administrative Expenses"): {},
+	            _("Commission on Sales"): {},
 	            _("Depreciation"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Entertainment Expenses"): {
-	                "account_type": "Expense Account"
+	                "account_type": "Depreciation"
 	            },
+	            _("Entertainment Expenses"): {},
 	            _("Freight and Forwarding Charges"): {
 	                "account_type": "Chargeable"
 	            },
-	            _("Legal Expenses"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Legal Expenses"): {},
 	            _("Marketing Expenses"): {
 	                "account_type": "Chargeable"
 	            },
 	            _("Miscellaneous Expenses"): {
 	                "account_type": "Chargeable"
 	            },
-	            _("Office Maintenance Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Office Rent"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Postal Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Print and Stationary"): {
-	                "account_type": "Expense Account"
-	            },
+	            _("Office Maintenance Expenses"): {},
+	            _("Office Rent"): {},
+	            _("Postal Expenses"): {},
+	            _("Print and Stationary"): {},
 	            _("Round Off"): {
 	                "account_type": "Round Off"
 	            },
-	            _("Salary"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Sales Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Telephone Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Travel Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            _("Utility Expenses"): {
-	                "account_type": "Expense Account"
-	            },
-	            "account_type": "Expense Account"
+	            _("Salary"): {},
+	            _("Sales Expenses"): {},
+	            _("Telephone Expenses"): {},
+	            _("Travel Expenses"): {},
+	            _("Utility Expenses"): {},
+				_("Write Off"): {},
+				_("Exchange Gain/Loss"): {},
+				_("Gain/Loss on Asset Disposal"): {}
 	        },
 			"root_type": "Expense"
 	    },
 	    _("Income"): {
 	        _("Direct Income"): {
-	            _("Sales"): {
-	                "account_type": "Income Account"
-	            },
-	            _("Service"): {
-	                "account_type": "Income Account"
-	            },
-	            "account_type": "Income Account"
+	            _("Sales"): {},
+	            _("Service"): {}
 	        },
 	        _("Indirect Income"): {
-	            "account_type": "Income Account",
 				"is_group": 1
 	        },
-			"root_type": "Income"
+	        "root_type": "Income"
 	    },
 	    _("Source of Funds (Liabilities)"): {
 	        _("Current Liabilities"): {

erpnext/accounts/doctype/account/test_account.py

@@ -12,6 +12,7 @@ def _make_test_records(verbose):
 		["_Test Bank", "Bank Accounts", 0, "Bank", None],
 		["_Test Bank USD", "Bank Accounts", 0, "Bank", "USD"],
 		["_Test Bank EUR", "Bank Accounts", 0, "Bank", "EUR"],
+		["_Test Cash", "Cash In Hand", 0, "Cash", None],
 
 		["_Test Account Stock Expenses", "Direct Expenses", 1, None, None],
 		["_Test Account Shipping Charges", "_Test Account Stock Expenses", 0, "Chargeable", None],
@@ -32,10 +33,16 @@ def _make_test_records(verbose):
 		["_Test Account CST", "Direct Expenses", 0, "Tax", None],
 		["_Test Account Discount", "Direct Expenses", 0, None, None],
 		["_Test Write Off", "Indirect Expenses", 0, None, None],
+		["_Test Exchange Gain/Loss", "Indirect Expenses", 0, None, None],
 
 		# related to Account Inventory Integration
 		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
-		["_Test Account Fixed Assets", "Current Assets", 0, None, None],
+		
+		# fixed asset depreciation
+		["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
+		["_Test Accumulated Depreciations", "Current Assets", 0, None, None],
+		["_Test Depreciations", "Expenses", 0, None, None],
+		["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],
 
 		# Receivable / Payable Account
 		["_Test Receivable", "Current Assets", 0, "Receivable", None],

erpnext/accounts/doctype/accounts_settings/accounts_settings.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Accounts Settings', {
+	refresh: function(frm) {
+
+	}
+});

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -2,28 +2,36 @@
  "allow_copy": 0, 
  "allow_import": 0, 
  "allow_rename": 0, 
+ "beta": 0, 
  "creation": "2013-06-24 15:49:57", 
  "custom": 0, 
  "description": "Settings for Accounts", 
  "docstatus": 0, 
  "doctype": "DocType", 
+ "document_type": "Other", 
+ "editable_grid": 1, 
+ "engine": "InnoDB", 
  "fields": [
   {
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "default": "1", 
    "description": "If enabled, the system will post accounting entries for inventory automatically.", 
    "fieldname": "auto_accounting_for_stock", 
    "fieldtype": "Check", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Make Accounting Entry For Every Stock Movement", 
+   "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
    "report_hide": 0, 
    "reqd": 0, 
@@ -35,17 +43,21 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Accounting entry frozen up to this date, nobody can do / modify entry except role specified below.", 
    "fieldname": "acc_frozen_upto", 
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Accounts Frozen Upto", 
+   "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
    "report_hide": 0, 
    "reqd": 0, 
@@ -57,18 +69,22 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "description": "Users with this role are allowed to set frozen accounts and create / modify accounting entries against frozen accounts", 
    "fieldname": "frozen_accounts_modifier", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Role Allowed to Set Frozen Accounts & Edit Frozen Entries", 
+   "length": 0, 
    "no_copy": 0, 
    "options": "Role", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
    "report_hide": 0, 
    "reqd": 0, 
@@ -80,18 +96,47 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_4", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "description": "Role that is allowed to submit transactions that exceed credit limits set.", 
    "fieldname": "credit_controller", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Credit Controller", 
+   "length": 0, 
    "no_copy": 0, 
    "options": "Role", 
    "permlevel": 0, 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
    "report_hide": 0, 
    "reqd": 0, 
@@ -103,17 +148,74 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "check_supplier_invoice_uniqueness", 
    "fieldtype": "Check", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "label": "Check Supplier Invoice Number Uniqueness", 
+   "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
    "precision": "", 
    "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "make_payment_via_journal_entry", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Make Payment via Journal Entry", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "1", 
+   "fieldname": "unlink_payment_on_cancellation_of_invoice", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "label": "Unlink Payment on Cancellation of Invoice", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
    "read_only": 0, 
    "report_hide": 0, 
    "reqd": 0, 
@@ -124,14 +226,16 @@
  ], 
  "hide_heading": 0, 
  "hide_toolbar": 0, 
- "icon": "icon-cog", 
+ "icon": "fa fa-cog", 
  "idx": 1, 
+ "image_view": 0, 
  "in_create": 0, 
  "in_dialog": 0, 
  "is_submittable": 0, 
  "issingle": 1, 
  "istable": 0, 
- "modified": "2015-07-14 00:51:48.095525", 
+ "max_attachments": 0, 
+ "modified": "2016-10-20 16:12:38.595075", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Accounts Settings", 
@@ -147,6 +251,7 @@
    "export": 0, 
    "if_owner": 0, 
    "import": 0, 
+   "is_custom": 0, 
    "permlevel": 0, 
    "print": 1, 
    "read": 1, 
@@ -158,6 +263,9 @@
    "write": 1
   }
  ], 
+ "quick_entry": 1, 
  "read_only": 0, 
- "read_only_onload": 0
+ "read_only_onload": 0, 
+ "sort_order": "ASC", 
+ "track_seen": 0
 }

erpnext/accounts/doctype/asset/asset.js

@@ -0,0 +1,310 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.provide("erpnext.asset");
+
+frappe.ui.form.on('Asset', {
+	onload: function(frm) {
+		frm.set_query("item_code", function() {
+			return {
+				"filters": {
+					"disabled": 0,
+					"is_fixed_asset": 1,
+					"is_stock_item": 0
+				}
+			};
+		});
+		
+		frm.set_query("warehouse", function() {
+			return {
+				"filters": {
+					"company": frm.doc.company,
+					"is_group": 0
+				}
+			};
+		});
+	},
+	
+	refresh: function(frm) {
+		frappe.ui.form.trigger("Asset", "is_existing_asset");
+		frm.toggle_display("next_depreciation_date", frm.doc.docstatus < 1);
+		frm.events.make_schedules_editable(frm);
+				
+		if (frm.doc.docstatus==1) {
+			if (frm.doc.status=='Submitted' && !frm.doc.is_existing_asset && !frm.doc.purchase_invoice) {
+				frm.add_custom_button("Make Purchase Invoice", function() {
+					erpnext.asset.make_purchase_invoice(frm);
+				});
+			}
+			if (in_list(["Submitted", "Partially Depreciated", "Fully Depreciated"], frm.doc.status)) {
+				frm.add_custom_button("Transfer Asset", function() {
+					erpnext.asset.transfer_asset(frm);
+				});
+				
+				frm.add_custom_button("Scrap Asset", function() {
+					erpnext.asset.scrap_asset(frm);
+				});
+				
+				frm.add_custom_button("Sale Asset", function() {
+					erpnext.asset.make_sales_invoice(frm);
+				});
+				
+			} else if (frm.doc.status=='Scrapped') {
+				frm.add_custom_button("Restore Asset", function() {
+					erpnext.asset.restore_asset(frm);
+				});
+			}
+			
+			frm.trigger("show_graph");
+		}
+	},
+	
+	show_graph: function(frm) {		
+		var x_intervals = ["x", frm.doc.purchase_date];
+		var asset_values = ["Asset Value", frm.doc.gross_purchase_amount];
+		var last_depreciation_date = frm.doc.purchase_date;
+		
+		if(frm.doc.opening_accumulated_depreciation) {
+			last_depreciation_date = frappe.datetime.add_months(frm.doc.next_depreciation_date, 
+				-1*frm.doc.frequency_of_depreciation);
+			
+			x_intervals.push(last_depreciation_date);
+			asset_values.push(flt(frm.doc.gross_purchase_amount) - 
+				flt(frm.doc.opening_accumulated_depreciation));
+		}
+		
+		$.each(frm.doc.schedules || [], function(i, v) {
+			x_intervals.push(v.schedule_date);
+			asset_value = flt(frm.doc.gross_purchase_amount) - flt(v.accumulated_depreciation_amount);
+			if(v.journal_entry) {				
+				last_depreciation_date = v.schedule_date;
+				asset_values.push(asset_value)
+			} else {
+				if (in_list(["Scrapped", "Sold"], frm.doc.status)) {
+	 				asset_values.push(null)
+				} else {
+					asset_values.push(asset_value)
+				}
+			}
+		})
+		
+		if(in_list(["Scrapped", "Sold"], frm.doc.status)) {
+			x_intervals.push(frm.doc.disposal_date);
+			asset_values.push(0);
+			last_depreciation_date = frm.doc.disposal_date;
+		}
+		
+		frm.dashboard.setup_chart({
+			data: {
+				x: 'x',
+				columns: [x_intervals, asset_values],
+				regions: {
+					'Asset Value': [{'start': last_depreciation_date, 'style':'dashed'}]
+				}
+			},
+			legend: {
+				show: false
+			},
+			axis: {
+				x: {
+					type: 'timeseries',
+					tick: {
+						format: "%d-%m-%Y"
+					}
+				},
+				y: {
+					min: 0,
+					padding: {bottom: 10}
+				}
+			}
+		});		
+	},
+	
+	item_code: function(frm) {
+		if(frm.doc.item_code) {
+			frappe.call({
+				method: "erpnext.accounts.doctype.asset.asset.get_item_details",
+				args: {
+					item_code: frm.doc.item_code
+				},
+				callback: function(r, rt) {
+					if(r.message) {
+						$.each(r.message, function(field, value) {
+							frm.set_value(field, value);
+						})
+					}
+				}
+			})
+		}
+	},
+	
+	is_existing_asset: function(frm) {
+		frm.toggle_enable("supplier", frm.doc.is_existing_asset);
+		frm.toggle_reqd("next_depreciation_date", !frm.doc.is_existing_asset);
+	},
+	
+	opening_accumulated_depreciation: function(frm) {
+		erpnext.asset.set_accululated_depreciation(frm);
+	},
+	
+	depreciation_method: function(frm) {
+		frm.events.make_schedules_editable(frm);
+	},
+	
+	make_schedules_editable: function(frm) {
+		var is_editable = frm.doc.depreciation_method==="Manual" ? true : false;
+		frm.toggle_enable("schedules", is_editable);
+		frm.fields_dict["schedules"].grid.toggle_enable("schedule_date", is_editable);
+		frm.fields_dict["schedules"].grid.toggle_enable("depreciation_amount", is_editable);
+	}
+	
+});
+
+frappe.ui.form.on('Depreciation Schedule', {
+	make_depreciation_entry: function(frm, cdt, cdn) {
+		var row = locals[cdt][cdn];
+		if (!row.journal_entry) {
+			frappe.call({
+				method: "erpnext.accounts.doctype.asset.depreciation.make_depreciation_entry",
+				args: {
+					"asset_name": frm.doc.name,
+					"date": row.schedule_date
+				},
+				callback: function(r) {
+					frappe.model.sync(r.message);
+					frm.refresh();
+				}
+			})
+		}
+	},
+	
+	depreciation_amount: function(frm, cdt, cdn) {
+		erpnext.asset.set_accululated_depreciation(frm);
+	}
+
+})
+
+erpnext.asset.set_accululated_depreciation = function(frm) {
+	if(frm.doc.depreciation_method != "Manual") return;
+	
+	accumulated_depreciation = flt(frm.doc.opening_accumulated_depreciation);
+	$.each(frm.doc.schedules || [], function(i, row) {
+		accumulated_depreciation  += flt(row.depreciation_amount);
+		frappe.model.set_value(row.doctype, row.name, 
+			"accumulated_depreciation_amount", accumulated_depreciation);
+	})
+}
+
+erpnext.asset.make_purchase_invoice = function(frm) {
+	frappe.call({
+		args: {
+			"asset": frm.doc.name,
+			"item_code": frm.doc.item_code,
+			"gross_purchase_amount": frm.doc.gross_purchase_amount,
+			"company": frm.doc.company,
+			"posting_date": frm.doc.purchase_date
+		},
+		method: "erpnext.accounts.doctype.asset.asset.make_purchase_invoice",
+		callback: function(r) {
+			var doclist = frappe.model.sync(r.message);
+			frappe.set_route("Form", doclist[0].doctype, doclist[0].name);
+		}
+	})
+}
+
+erpnext.asset.make_sales_invoice = function(frm) {
+	frappe.call({
+		args: {
+			"asset": frm.doc.name,
+			"item_code": frm.doc.item_code,
+			"company": frm.doc.company
+		},
+		method: "erpnext.accounts.doctype.asset.asset.make_sales_invoice",
+		callback: function(r) {
+			var doclist = frappe.model.sync(r.message);
+			frappe.set_route("Form", doclist[0].doctype, doclist[0].name);
+		}
+	})
+}
+
+erpnext.asset.scrap_asset = function(frm) {
+	frappe.confirm(__("Do you really want to scrap this asset?"), function () {
+		frappe.call({
+			args: {
+				"asset_name": frm.doc.name
+			},
+			method: "erpnext.accounts.doctype.asset.depreciation.scrap_asset",
+			callback: function(r) {
+				cur_frm.reload_doc();
+			}
+		})
+	})
+}
+
+erpnext.asset.restore_asset = function(frm) {
+	frappe.confirm(__("Do you really want to restore this scrapped asset?"), function () {
+		frappe.call({
+			args: {
+				"asset_name": frm.doc.name
+			},
+			method: "erpnext.accounts.doctype.asset.depreciation.restore_asset",
+			callback: function(r) {
+				cur_frm.reload_doc();
+			}
+		})
+	})
+}
+
+erpnext.asset.transfer_asset = function(frm) {
+	var dialog = new frappe.ui.Dialog({
+		title: __("Transfer Asset"),
+		fields: [
+			{
+				"label": __("Target Warehouse"), 
+				"fieldname": "target_warehouse",
+				"fieldtype": "Link", 
+				"options": "Warehouse",
+				"get_query": function () {
+					return {
+						filters: [
+							["Warehouse", "company", "in", ["", cstr(frm.doc.company)]],
+							["Warehouse", "is_group", "=", 0]
+						]
+					}
+				}, 
+				"reqd": 1 
+			},
+			{
+				"label": __("Date"), 
+				"fieldname": "transfer_date",
+				"fieldtype": "Datetime", 
+				"reqd": 1,
+				"default": frappe.datetime.now_datetime()
+			}
+		]
+	});
+
+	dialog.set_primary_action(__("Transfer"), function() {
+		args = dialog.get_values();
+		if(!args) return;
+		dialog.hide();
+		return frappe.call({
+			type: "GET",
+			method: "erpnext.accounts.doctype.asset.asset.transfer_asset",
+			args: {
+				args: {
+					"asset": frm.doc.name,
+					"transaction_date": args.transfer_date,
+					"source_warehouse": frm.doc.warehouse,
+					"target_warehouse": args.target_warehouse,
+					"company": frm.doc.company
+				}
+			},
+			freeze: true,
+			callback: function(r) {
+				cur_frm.reload_doc();
+			}
+		})
+	});
+	dialog.show();
+}

erpnext/accounts/doctype/asset/asset.json

@@ -0,0 +1,863 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 1, 
+ "autoname": "field:asset_name", 
+ "beta": 0, 
+ "creation": "2016-03-01 17:01:27.920130", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "Document", 
+ "editable_grid": 0, 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset_name", 
+   "fieldtype": "Data", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Asset Name", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "item_code", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Item Code", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Item", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset_category", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Asset Category", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Asset Category", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "Draft", 
+   "fieldname": "status", 
+   "fieldtype": "Select", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "in_standard_filter": 1, 
+   "label": "Status", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Draft\nSubmitted\nPartially Depreciated\nFully Depreciated\nSold\nScrapped", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 1, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "image", 
+   "fieldtype": "Attach Image", 
+   "hidden": 1, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Image", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_3", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "company", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 1, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "warehouse", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "is_existing_asset", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Existing Asset", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "purchase_date", 
+   "fieldtype": "Date", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Purchase Date", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "supplier", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Supplier", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Supplier", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "purchase_invoice", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Purchase Invoice", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Purchase Invoice", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "disposal_date", 
+   "fieldtype": "Date", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
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+}

erpnext/accounts/doctype/asset/asset.py

@@ -0,0 +1,245 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import flt, add_months, cint, nowdate, getdate
+from frappe.model.document import Document
+from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import get_fixed_asset_account
+from erpnext.accounts.doctype.asset.depreciation \
+	import get_disposal_account_and_cost_center, get_depreciation_accounts
+
+class Asset(Document):
+	def validate(self):
+		self.status = self.get_status()
+		self.validate_item()
+		self.set_missing_values()
+		self.validate_asset_values()
+		self.make_depreciation_schedule()
+		self.set_accumulated_depreciation()
+		self.validate_expected_value_after_useful_life()
+		# Validate depreciation related accounts
+		get_depreciation_accounts(self)
+
+	def on_submit(self):
+		self.set_status()
+
+	def on_cancel(self):
+		self.validate_cancellation()
+		self.delete_depreciation_entries()
+		self.set_status()
+
+	def validate_item(self):
+		item = frappe.db.get_value("Item", self.item_code, 
+			["is_fixed_asset", "is_stock_item", "disabled"], as_dict=1)
+		if not item:
+			frappe.throw(_("Item {0} does not exist").format(self.item_code))
+		elif item.disabled:
+			frappe.throw(_("Item {0} has been disabled").format(self.item_code))
+		elif not item.is_fixed_asset:
+			frappe.throw(_("Item {0} must be a Fixed Asset Item").format(self.item_code))
+		elif item.is_stock_item:
+			frappe.throw(_("Item {0} must be a non-stock item").format(self.item_code))
+			
+	def set_missing_values(self):
+		if self.item_code:
+			item_details = get_item_details(self.item_code)
+			for field, value in item_details.items():
+				if not self.get(field):
+					self.set(field, value)
+
+		self.value_after_depreciation = (flt(self.gross_purchase_amount) - 
+			flt(self.opening_accumulated_depreciation))
+
+	def validate_asset_values(self):
+		if flt(self.expected_value_after_useful_life) >= flt(self.gross_purchase_amount):
+			frappe.throw(_("Expected Value After Useful Life must be less than Gross Purchase Amount"))
+
+		if not flt(self.gross_purchase_amount):
+			frappe.throw(_("Gross Purchase Amount is mandatory"), frappe.MandatoryError)
+		
+		if not self.is_existing_asset:
+			self.opening_accumulated_depreciation = 0
+			self.number_of_depreciations_booked = 0
+			if not self.next_depreciation_date:
+				frappe.throw(_("Next Depreciation Date is mandatory for new asset"))
+		else:
+			depreciable_amount = flt(self.gross_purchase_amount) - flt(self.expected_value_after_useful_life)
+			if flt(self.opening_accumulated_depreciation) > depreciable_amount:
+					frappe.throw(_("Opening Accumulated Depreciation must be less than equal to {0}")
+						.format(depreciable_amount))
+						
+			if self.opening_accumulated_depreciation:
+				if not self.number_of_depreciations_booked:
+					frappe.throw(_("Please set Number of Depreciations Booked"))
+			else:
+				self.number_of_depreciations_booked = 0
+				
+			if cint(self.number_of_depreciations_booked) > cint(self.total_number_of_depreciations):
+				frappe.throw(_("Number of Depreciations Booked cannot be greater than Total Number of Depreciations"))
+						
+		if self.next_depreciation_date and getdate(self.next_depreciation_date) < getdate(nowdate()):
+			frappe.msgprint(_("Next Depreciation Date is entered as past date"))
+			
+		if (flt(self.value_after_depreciation) > flt(self.expected_value_after_useful_life) 
+			and not self.next_depreciation_date):
+				frappe.throw(_("Please set Next Depreciation Date"))
+
+	def make_depreciation_schedule(self):
+		if self.depreciation_method != 'Manual':
+			self.schedules = []
+			
+		if not self.get("schedules") and self.next_depreciation_date:
+			value_after_depreciation = flt(self.value_after_depreciation)
+			
+			number_of_pending_depreciations = cint(self.total_number_of_depreciations) - \
+				cint(self.number_of_depreciations_booked)
+			if number_of_pending_depreciations:
+				for n in xrange(number_of_pending_depreciations):
+					schedule_date = add_months(self.next_depreciation_date,
+						n * cint(self.frequency_of_depreciation))
+
+					depreciation_amount = self.get_depreciation_amount(value_after_depreciation)
+					value_after_depreciation -= flt(depreciation_amount)
+
+					self.append("schedules", {
+						"schedule_date": schedule_date,
+						"depreciation_amount": depreciation_amount
+					})
+					
+	def set_accumulated_depreciation(self):
+		accumulated_depreciation = flt(self.opening_accumulated_depreciation)
+		for d in self.get("schedules"):
+			accumulated_depreciation  += flt(d.depreciation_amount)
+			d.accumulated_depreciation_amount = accumulated_depreciation
+
+	def get_depreciation_amount(self, depreciable_value):
+		if self.depreciation_method in ("Straight Line", "Manual"):
+			depreciation_amount = (flt(self.value_after_depreciation) -
+				flt(self.expected_value_after_useful_life)) / (cint(self.total_number_of_depreciations) - 
+				cint(self.number_of_depreciations_booked))
+		else:
+			factor = 200.0 /  self.total_number_of_depreciations
+			depreciation_amount = flt(depreciable_value * factor / 100, 0)
+
+			value_after_depreciation = flt(depreciable_value) - depreciation_amount
+			if value_after_depreciation < flt(self.expected_value_after_useful_life):
+				depreciation_amount = flt(depreciable_value) - flt(self.expected_value_after_useful_life)
+
+		return depreciation_amount
+		
+	def validate_expected_value_after_useful_life(self):
+		accumulated_depreciation_after_full_schedule = \
+			max([d.accumulated_depreciation_amount for d in self.get("schedules")])
+		
+		asset_value_after_full_schedule = (flt(self.gross_purchase_amount) - 
+			flt(accumulated_depreciation_after_full_schedule))
+		
+		if self.expected_value_after_useful_life < asset_value_after_full_schedule:
+			frappe.throw(_("Expected value after useful life must be greater than or equal to {0}")
+				.format(asset_value_after_full_schedule))
+
+	def validate_cancellation(self):
+		if self.status not in ("Submitted", "Partially Depreciated", "Fully Depreciated"):
+			frappe.throw(_("Asset cannot be cancelled, as it is already {0}").format(self.status))
+
+		if self.purchase_invoice:
+			frappe.throw(_("Please cancel Purchase Invoice {0} first").format(self.purchase_invoice))
+
+	def delete_depreciation_entries(self):
+		for d in self.get("schedules"):
+			if d.journal_entry:
+				frappe.get_doc("Journal Entry", d.journal_entry).cancel()
+				d.db_set("journal_entry", None)
+		
+		self.db_set("value_after_depreciation", 
+			(flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)))
+
+	def set_status(self, status=None):
+		'''Get and update status'''
+		if not status:
+			status = self.get_status()
+		self.db_set("status", status)
+
+	def get_status(self):
+		'''Returns status based on whether it is draft, submitted, scrapped or depreciated'''
+		if self.docstatus == 0:
+			status = "Draft"
+		elif self.docstatus == 1:
+			status = "Submitted"
+			if self.journal_entry_for_scrap:
+				status = "Scrapped"
+			elif flt(self.value_after_depreciation) <= flt(self.expected_value_after_useful_life):
+				status = "Fully Depreciated"
+			elif flt(self.value_after_depreciation) < flt(self.gross_purchase_amount):
+				status = 'Partially Depreciated'
+		elif self.docstatus == 2:
+			status = "Cancelled"
+
+		return status
+
+@frappe.whitelist()
+def make_purchase_invoice(asset, item_code, gross_purchase_amount, company, posting_date):
+	pi = frappe.new_doc("Purchase Invoice")
+	pi.company = company
+	pi.currency = frappe.db.get_value("Company", company, "default_currency")
+	pi.posting_date = posting_date
+	pi.append("items", {
+		"item_code": item_code,
+		"is_fixed_asset": 1,
+		"asset": asset,
+		"expense_account": get_fixed_asset_account(asset),
+		"qty": 1,
+		"price_list_rate": gross_purchase_amount,
+		"rate": gross_purchase_amount
+	})
+	pi.set_missing_values()
+	return pi
+	
+@frappe.whitelist()
+def make_sales_invoice(asset, item_code, company):
+	si = frappe.new_doc("Sales Invoice")
+	si.company = company
+	si.currency = frappe.db.get_value("Company", company, "default_currency")
+	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(company)
+	si.append("items", {
+		"item_code": item_code,
+		"is_fixed_asset": 1,
+		"asset": asset,
+		"income_account": disposal_account,
+		"cost_center": depreciation_cost_center,
+		"qty": 1
+	})
+	si.set_missing_values()
+	return si
+	
+@frappe.whitelist()
+def transfer_asset(args):
+	import json
+	args = json.loads(args)
+	movement_entry = frappe.new_doc("Asset Movement")
+	movement_entry.update(args)
+	movement_entry.insert()
+	movement_entry.submit()
+	
+	frappe.db.commit()
+	
+	frappe.msgprint(_("Asset Movement record {0} created").format("<a href='#Form/Asset Movement/{0}'>{0}</a>".format(movement_entry.name)))
+	
+@frappe.whitelist()
+def get_item_details(item_code):
+	asset_category = frappe.db.get_value("Item", item_code, "asset_category")
+	
+	if not asset_category:
+		frappe.throw(_("Please enter Asset Category in Item {0}").format(item_code))
+	
+	ret = frappe.db.get_value("Asset Category", asset_category, 
+		["depreciation_method", "total_number_of_depreciations", "frequency_of_depreciation"], as_dict=1)
+		
+	ret.update({
+		"asset_category": asset_category
+	})
+		
+	return ret

erpnext/accounts/doctype/asset/depreciation.py

@@ -0,0 +1,184 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import flt, today, getdate
+
+def post_depreciation_entries(date=None):
+	if not date:
+		date = today()
+	for asset in get_depreciable_assets(date):
+		make_depreciation_entry(asset, date)
+		frappe.db.commit()
+
+def get_depreciable_assets(date):
+	return frappe.db.sql_list("""select a.name
+		from tabAsset a, `tabDepreciation Schedule` ds
+		where a.name = ds.parent and a.docstatus=1 and ds.schedule_date<=%s
+			and a.status in ('Submitted', 'Partially Depreciated')
+			and ifnull(ds.journal_entry, '')=''""", date)
+
+@frappe.whitelist()
+def make_depreciation_entry(asset_name, date=None):
+	frappe.has_permission('Journal Entry', throw=True)
+	
+	if not date:
+		date = today()
+
+	asset = frappe.get_doc("Asset", asset_name)
+	fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account = \
+		get_depreciation_accounts(asset)
+
+	depreciation_cost_center = frappe.db.get_value("Company", asset.company, "depreciation_cost_center")
+
+	for d in asset.get("schedules"):
+		if not d.journal_entry and getdate(d.schedule_date) <= getdate(date):
+			je = frappe.new_doc("Journal Entry")
+			je.voucher_type = "Depreciation Entry"
+			je.posting_date = d.schedule_date
+			je.company = asset.company
+			je.remark = "Depreciation Entry against {0} worth {1}".format(asset_name, d.depreciation_amount)
+
+			je.append("accounts", {
+				"account": accumulated_depreciation_account,
+				"credit_in_account_currency": d.depreciation_amount,
+				"reference_type": "Asset",
+				"reference_name": asset.name
+			})
+
+			je.append("accounts", {
+				"account": depreciation_expense_account,
+				"debit_in_account_currency": d.depreciation_amount,
+				"reference_type": "Asset",
+				"reference_name": asset.name,
+				"cost_center": depreciation_cost_center
+			})
+
+			je.flags.ignore_permissions = True
+			je.submit()
+
+			d.db_set("journal_entry", je.name)
+			asset.value_after_depreciation -= d.depreciation_amount
+
+	asset.db_set("value_after_depreciation", asset.value_after_depreciation)
+	asset.set_status()
+
+	return asset
+
+def get_depreciation_accounts(asset):
+	fixed_asset_account = accumulated_depreciation_account = depreciation_expense_account = None
+	
+	accounts = frappe.db.get_value("Asset Category Account",
+		filters={'parent': asset.asset_category, 'company_name': asset.company},
+		fieldname = ['fixed_asset_account', 'accumulated_depreciation_account',
+			'depreciation_expense_account'], as_dict=1)
+
+	if accounts:	
+		fixed_asset_account = accounts.fixed_asset_account
+		accumulated_depreciation_account = accounts.accumulated_depreciation_account
+		depreciation_expense_account = accounts.depreciation_expense_account
+		
+	if not accumulated_depreciation_account or not depreciation_expense_account:
+		accounts = frappe.db.get_value("Company", asset.company,
+			["accumulated_depreciation_account", "depreciation_expense_account"])
+		
+		if not accumulated_depreciation_account:
+			accumulated_depreciation_account = accounts[0]
+		if not depreciation_expense_account:
+			depreciation_expense_account = accounts[1]
+
+	if not fixed_asset_account or not accumulated_depreciation_account or not depreciation_expense_account:
+		frappe.throw(_("Please set Depreciation related Accounts in Asset Category {0} or Company {1}")
+			.format(asset.asset_category, asset.company))
+
+	return fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account
+
+@frappe.whitelist()
+def scrap_asset(asset_name):
+	asset = frappe.get_doc("Asset", asset_name)
+
+	if asset.docstatus != 1:
+		frappe.throw(_("Asset {0} must be submitted").format(asset.name))
+	elif asset.status in ("Cancelled", "Sold", "Scrapped"):
+		frappe.throw(_("Asset {0} cannot be scrapped, as it is already {1}").format(asset.name, asset.status))
+
+	je = frappe.new_doc("Journal Entry")
+	je.voucher_type = "Journal Entry"
+	je.posting_date = today()
+	je.company = asset.company
+	je.remark = "Scrap Entry for asset {0}".format(asset_name)
+
+	for entry in get_gl_entries_on_asset_disposal(asset):
+		entry.update({
+			"reference_type": "Asset",
+			"reference_name": asset_name
+		})
+		je.append("accounts", entry)
+
+	je.flags.ignore_permissions = True
+	je.submit()
+	
+	frappe.db.set_value("Asset", asset_name, "disposal_date", today())
+	frappe.db.set_value("Asset", asset_name, "journal_entry_for_scrap", je.name)
+	asset.set_status("Scrapped")
+	
+	frappe.msgprint(_("Asset scrapped via Journal Entry {0}").format(je.name))
+
+@frappe.whitelist()
+def restore_asset(asset_name):
+	asset = frappe.get_doc("Asset", asset_name)
+
+	je = asset.journal_entry_for_scrap
+	
+	asset.db_set("disposal_date", None)
+	asset.db_set("journal_entry_for_scrap", None)
+	
+	frappe.get_doc("Journal Entry", je).cancel()
+
+	asset.set_status()
+
+@frappe.whitelist()
+def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
+	fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
+	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
+	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
+
+	gl_entries = [
+		{
+			"account": fixed_asset_account,
+			"credit_in_account_currency": asset.gross_purchase_amount,
+			"credit": asset.gross_purchase_amount
+		},
+		{
+			"account": accumulated_depr_account,
+			"debit_in_account_currency": accumulated_depr_amount,
+			"debit": accumulated_depr_amount
+		}
+	]
+
+	profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
+	if flt(asset.value_after_depreciation) and profit_amount:
+		debit_or_credit = "debit" if profit_amount < 0 else "credit"
+		gl_entries.append({
+			"account": disposal_account,
+			"cost_center": depreciation_cost_center,
+			debit_or_credit: abs(profit_amount),
+			debit_or_credit + "_in_account_currency": abs(profit_amount)
+		})
+
+	return gl_entries
+
+@frappe.whitelist()
+def get_disposal_account_and_cost_center(company):
+	disposal_account, depreciation_cost_center = frappe.db.get_value("Company", company,
+		["disposal_account", "depreciation_cost_center"])
+
+	if not disposal_account:
+		frappe.throw(_("Please set 'Gain/Loss Account on Asset Disposal' in Company {0}").format(company))
+	if not depreciation_cost_center:
+		frappe.throw(_("Please set 'Asset Depreciation Cost Center' in Company {0}").format(company))
+
+	return disposal_account, depreciation_cost_center

erpnext/accounts/doctype/asset/test_asset.py

@@ -0,0 +1,300 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+from frappe.utils import cstr, nowdate, getdate
+from erpnext.accounts.doctype.asset.depreciation import post_depreciation_entries, scrap_asset, restore_asset
+from erpnext.accounts.doctype.asset.asset import make_sales_invoice, make_purchase_invoice
+
+class TestAsset(unittest.TestCase):
+	def setUp(self):
+		set_depreciation_settings_in_company()
+		create_asset()
+		
+	def test_purchase_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.submit()
+		
+		pi = make_purchase_invoice(asset.name, asset.item_code, asset.gross_purchase_amount, 
+			asset.company, asset.purchase_date)
+		pi.supplier = "_Test Supplier"
+		pi.insert()
+		pi.submit()
+		
+		asset.load_from_db()
+		self.assertEqual(asset.supplier, "_Test Supplier")
+		self.assertEqual(asset.purchase_date, getdate("2015-01-01"))
+		self.assertEqual(asset.purchase_invoice, pi.name)
+		
+		expected_gle = (
+			("_Test Fixed Asset - _TC", 100000.0, 0.0),
+			("Creditors - _TC", 0.0, 100000.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Purchase Invoice' and voucher_no = %s
+			order by account""", pi.name)
+
+		self.assertEqual(gle, expected_gle)
+
+		pi.cancel()
+
+		asset.load_from_db()
+		self.assertEqual(asset.supplier, None)
+		self.assertEqual(asset.purchase_invoice, None)
+		
+		self.assertFalse(frappe.db.get_value("GL Entry", 
+			{"voucher_type": "Purchase Invoice", "voucher_no": pi.name}))
+		
+
+	def test_schedule_for_straight_line_method(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+
+		self.assertEqual(asset.status, "Draft")
+
+		expected_schedules = [
+			["2020-12-31", 30000, 30000],
+			["2021-03-31", 30000, 60000],
+			["2021-06-30", 30000, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+		
+	def test_schedule_for_straight_line_method_for_existing_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.is_existing_asset = 1
+		asset.number_of_depreciations_booked = 1
+		asset.opening_accumulated_depreciation = 40000
+		asset.save()
+		
+		self.assertEqual(asset.status, "Draft")
+
+		expected_schedules = [
+			["2020-12-31", 25000, 65000],
+			["2021-03-31", 25000, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+
+
+	def test_schedule_for_double_declining_method(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.depreciation_method = "Double Declining Balance"
+		asset.save()
+
+		expected_schedules = [
+			["2020-12-31", 66667, 66667],
+			["2021-03-31", 22222, 88889],
+			["2021-06-30", 1111, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+		
+	def test_schedule_for_double_declining_method_for_existing_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.depreciation_method = "Double Declining Balance"
+		asset.is_existing_asset = 1
+		asset.number_of_depreciations_booked = 1
+		asset.opening_accumulated_depreciation = 50000
+		asset.save()
+
+		expected_schedules = [
+			["2020-12-31", 33333, 83333],
+			["2021-03-31", 6667, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+		
+	def test_schedule_for_manual_method(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.depreciation_method = "Manual"
+		asset.schedules = []
+		for schedule_date, amount in [["2020-12-31", 40000], ["2021-06-30", 30000], ["2021-10-31", 20000]]:
+			asset.append("schedules", {
+				"schedule_date": schedule_date,
+				"depreciation_amount": amount
+			})
+		asset.save()
+
+		self.assertEqual(asset.status, "Draft")
+
+		expected_schedules = [
+			["2020-12-31", 40000, 40000],
+			["2021-06-30", 30000, 70000],
+			["2021-10-31", 20000, 90000]
+		]
+
+		schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset.get("schedules")]
+
+		self.assertEqual(schedules, expected_schedules)
+
+	def test_depreciation(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.submit()
+		asset.load_from_db()
+		self.assertEqual(asset.status, "Submitted")
+
+		post_depreciation_entries(date="2021-01-01")
+		asset.load_from_db()
+
+		self.assertEqual(asset.status, "Partially Depreciated")
+
+		expected_gle = (
+			("_Test Accumulated Depreciations - _TC", 0.0, 30000.0),
+			("_Test Depreciations - _TC", 30000.0, 0.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where against_voucher_type='Asset' and against_voucher = %s
+			order by account""", asset.name)
+
+		self.assertEqual(gle, expected_gle)
+		self.assertEqual(asset.get("value_after_depreciation"), 70000)
+
+	def test_scrap_asset(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+		asset.submit()
+		post_depreciation_entries(date="2021-01-01")
+
+		scrap_asset("Macbook Pro 1")
+
+		asset.load_from_db()
+		self.assertEqual(asset.status, "Scrapped")
+		self.assertTrue(asset.journal_entry_for_scrap)
+
+		expected_gle = (
+			("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 100000.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 70000.0, 0.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Journal Entry' and voucher_no = %s
+			order by account""", asset.journal_entry_for_scrap)
+
+		self.assertEqual(gle, expected_gle)
+
+		restore_asset("Macbook Pro 1")
+
+		asset.load_from_db()
+		self.assertFalse(asset.journal_entry_for_scrap)
+		self.assertEqual(asset.status, "Partially Depreciated")
+
+	def test_asset_sale(self):
+		frappe.get_doc("Asset", "Macbook Pro 1").submit()
+		post_depreciation_entries(date="2021-01-01")
+
+		si = make_sales_invoice(asset="Macbook Pro 1", item_code="Macbook Pro", company="_Test Company")
+		si.customer = "_Test Customer"
+		si.due_date = nowdate()
+		si.get("items")[0].rate = 25000
+		si.insert()
+		si.submit()
+
+		self.assertEqual(frappe.db.get_value("Asset", "Macbook Pro 1", "status"), "Sold")
+
+		expected_gle = (
+			("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 100000.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 45000.0, 0.0),
+			("Debtors - _TC", 25000.0, 0.0)
+		)
+
+		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Sales Invoice' and voucher_no = %s
+			order by account""", si.name)
+
+		self.assertEqual(gle, expected_gle)
+
+		si.cancel()
+
+		self.assertEqual(frappe.db.get_value("Asset", "Macbook Pro 1", "status"), "Partially Depreciated")
+
+	def tearDown(self):
+		asset = frappe.get_doc("Asset", "Macbook Pro 1")
+
+		if asset.docstatus == 1 and asset.status not in ("Scrapped", "Sold", "Draft", "Cancelled"):
+			asset.cancel()
+
+			self.assertEqual(frappe.db.get_value("Asset", "Macbook Pro 1", "status"), "Cancelled")
+
+		frappe.delete_doc("Asset", "Macbook Pro 1")
+
+def create_asset():
+	if not frappe.db.exists("Asset Category", "Computers"):
+		create_asset_category()
+
+	if not frappe.db.exists("Item", "Macbook Pro"):
+		create_fixed_asset_item()
+	
+	asset = frappe.get_doc({
+		"doctype": "Asset",
+		"asset_name": "Macbook Pro 1",
+		"asset_category": "Computers",
+		"item_code": "Macbook Pro",
+		"company": "_Test Company",
+		"purchase_date": "2015-01-01",
+		"next_depreciation_date": "2020-12-31",
+		"gross_purchase_amount": 100000,
+		"expected_value_after_useful_life": 10000,
+		"warehouse": "_Test Warehouse - _TC"
+	})
+	try:
+		asset.save()
+	except frappe.DuplicateEntryError:
+		pass
+
+	return asset
+
+def create_asset_category():
+	asset_category = frappe.new_doc("Asset Category")
+	asset_category.asset_category_name = "Computers"
+	asset_category.total_number_of_depreciations = 3
+	asset_category.frequency_of_depreciation = 3
+	asset_category.append("accounts", {
+		"company_name": "_Test Company",
+		"fixed_asset_account": "_Test Fixed Asset - _TC",
+		"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
+		"depreciation_expense_account": "_Test Depreciations - _TC"
+	})
+	asset_category.insert()
+
+def create_fixed_asset_item():
+	try:
+		frappe.get_doc({
+			"doctype": "Item",
+			"item_code": "Macbook Pro",
+			"item_name": "Macbook Pro",
+			"description": "Macbook Pro Retina Display",
+			"asset_category": "Computers",
+			"item_group": "All Item Groups",
+			"stock_uom": "Nos",
+			"is_stock_item": 0,
+			"is_fixed_asset": 1
+		}).insert()		
+	except frappe.DuplicateEntryError:
+		pass
+
+def set_depreciation_settings_in_company():
+	company = frappe.get_doc("Company", "_Test Company")
+	company.accumulated_depreciation_account = "_Test Accumulated Depreciations - _TC"
+	company.depreciation_expense_account = "_Test Depreciations - _TC"
+	company.disposal_account = "_Test Gain/Loss on Asset Disposal - _TC"
+	company.depreciation_cost_center = "_Test Cost Center - _TC"
+	company.save()

erpnext/accounts/doctype/asset_category/asset_category.js

@@ -0,0 +1,44 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Asset Category', {
+	onload: function(frm) {
+		frm.add_fetch('company_name', 'accumulated_depreciation_account', 'accumulated_depreciation_account');
+		frm.add_fetch('company_name', 'depreciation_expense_account', 'accumulated_depreciation_account');
+
+		frm.set_query('fixed_asset_account', 'accounts', function(doc, cdt, cdn) {
+			var d  = locals[cdt][cdn];
+			return {
+				"filters": {
+					"account_type": "Fixed Asset",
+					"root_type": "Asset",
+					"is_group": 0,
+					"company": d.company_name
+				}
+			};
+		});
+
+		frm.set_query('accumulated_depreciation_account', 'accounts', function(doc, cdt, cdn) {
+			var d  = locals[cdt][cdn];
+			return {
+				"filters": {
+					"root_type": "Asset",
+					"is_group": 0,
+					"company": d.company_name
+				}
+			};
+		});
+
+		frm.set_query('depreciation_expense_account', 'accounts', function(doc, cdt, cdn) {
+			var d  = locals[cdt][cdn];
+			return {
+				"filters": {
+					"root_type": "Expense",
+					"is_group": 0,
+					"company": d.company_name
+				}
+			};
+		});
+
+	}
+});

erpnext/accounts/doctype/asset_category/asset_category.json

@@ -0,0 +1,280 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 1, 
+ "autoname": "field:asset_category_name", 
+ "beta": 0, 
+ "creation": "2016-03-01 17:41:39.778765", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "Document", 
+ "editable_grid": 0, 
+ "engine": "InnoDB", 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset_category_name", 
+   "fieldtype": "Data", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Asset Category Name", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "Straight Line", 
+   "fieldname": "depreciation_method", 
+   "fieldtype": "Select", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Depreciation Method", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "\nStraight Line\nDouble Declining Balance", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_3", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "total_number_of_depreciations", 
+   "fieldtype": "Int", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Total Number of Depreciations", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "frequency_of_depreciation", 
+   "fieldtype": "Int", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Frequency of Depreciation (Months)", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "section_break_2", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Accounts", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "accounts", 
+   "fieldtype": "Table", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Accounts", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Asset Category Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2016-11-07 05:49:42.600981", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset Category", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "is_custom": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts User", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }, 
+  {
+   "amend": 0, 
+   "apply_user_permissions": 0, 
+   "cancel": 0, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "is_custom": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 0, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset_category/asset_category.py

@@ -0,0 +1,15 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import cint
+from frappe.model.document import Document
+
+class AssetCategory(Document):
+	def validate(self):
+		for field in ("total_number_of_depreciations", "frequency_of_depreciation"):
+			if cint(self.get(field))<1:
+				frappe.throw(_("{0} must be greater than 0").format(self.meta.get_label(field)), frappe.MandatoryError)

erpnext/accounts/doctype/asset_category/test_asset_category.py

@@ -0,0 +1,29 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+
+class TestAssetCategory(unittest.TestCase):
+	def test_mandatory_fields(self):
+		asset_category = frappe.new_doc("Asset Category")
+		asset_category.asset_category_name = "Computers"
+		
+		self.assertRaises(frappe.MandatoryError, asset_category.insert)
+		
+		asset_category.total_number_of_depreciations = 3
+		asset_category.frequency_of_depreciation = 3
+		asset_category.append("accounts", {
+			"company_name": "_Test Company",
+			"fixed_asset_account": "_Test Fixed Asset - _TC",
+			"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
+			"depreciation_expense_account": "_Test Depreciations - _TC"
+		})
+		
+		try:
+			asset_category.insert()
+		except frappe.DuplicateEntryError:
+			pass
+			

erpnext/accounts/doctype/asset_category_account/asset_category_account.json

@@ -0,0 +1,149 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 0, 
+ "allow_rename": 0, 
+ "beta": 0, 
+ "creation": "2016-03-07 15:55:18.806409", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 3, 
+   "fieldname": "company_name", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 1, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 3, 
+   "fieldname": "fixed_asset_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Fixed Asset Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 2, 
+   "fieldname": "accumulated_depreciation_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Accumulated Depreciation Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 2, 
+   "fieldname": "depreciation_expense_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Depreciation Expense Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 0, 
+ "issingle": 0, 
+ "istable": 1, 
+ "max_attachments": 0, 
+ "modified": "2016-11-03 15:12:55.775239", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset Category Account", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset_category_account/asset_category_account.py

@@ -0,0 +1,10 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe.model.document import Document
+
+class AssetCategoryAccount(Document):
+	pass

erpnext/accounts/doctype/asset_movement/asset_movement.js

@@ -0,0 +1,18 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Asset Movement', {
+	onload: function(frm) {
+		frm.add_fetch("asset", "warehouse", "source_warehouse");
+		
+		frm.set_query("target_warehouse", function() {
+			return {
+				filters: [
+					["Warehouse", "company", "in", ["", cstr(frm.doc.company)]],
+					["Warehouse", "is_group", "=", 0]
+				]
+			}
+		})
+
+	}
+});

erpnext/accounts/doctype/asset_movement/asset_movement.json

@@ -0,0 +1,301 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 0, 
+ "autoname": "AM-.#####", 
+ "beta": 0, 
+ "creation": "2016-04-25 18:00:23.559973", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 0, 
+ "fields": [
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "asset", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Asset", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Asset", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "transaction_date", 
+   "fieldtype": "Datetime", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Transaction Date", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "company", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Company", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Company", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 1, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_4", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "source_warehouse", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Source Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "target_warehouse", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Target Warehouse", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Warehouse", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "amended_from", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Amended From", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Asset Movement", 
+   "permlevel": 0, 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 1, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2016-11-07 05:49:47.558549", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Asset Movement", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "is_custom": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "System Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 1, 
+   "write": 1
+  }, 
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "is_custom": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 1, 
+   "write": 1
+  }, 
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 0, 
+   "is_custom": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Stock Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 1, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 1, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_seen": 0
+}

erpnext/accounts/doctype/asset_movement/asset_movement.py

@@ -0,0 +1,48 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.model.document import Document
+
+class AssetMovement(Document):
+	def validate(self):
+		self.validate_asset()
+		self.validate_warehouses()
+		
+	def validate_asset(self):
+		status, company = frappe.db.get_value("Asset", self.asset, ["status", "company"])
+		if status in ("Draft", "Scrapped", "Sold"):
+			frappe.throw(_("{0} asset cannot be transferred").format(status))
+			
+		if company != self.company:
+			frappe.throw(_("Asset {0} does not belong to company {1}").format(self.asset, self.company))
+			
+	def validate_warehouses(self):
+		if not self.source_warehouse:
+			self.source_warehouse = frappe.db.get_value("Asset", self.asset, "warehouse")
+		
+		if self.source_warehouse == self.target_warehouse:
+			frappe.throw(_("Source and Target Warehouse cannot be same"))
+
+	def on_submit(self):
+		self.set_latest_warehouse_in_asset()
+		
+	def on_cancel(self):
+		self.set_latest_warehouse_in_asset()
+		
+	def set_latest_warehouse_in_asset(self):
+		latest_movement_entry = frappe.db.sql("""select target_warehouse from `tabAsset Movement`
+			where asset=%s and docstatus=1 and company=%s
+			order by transaction_date desc limit 1""", (self.asset, self.company))
+		
+		if latest_movement_entry:
+			warehouse = latest_movement_entry[0][0]
+		else:
+			warehouse = frappe.db.sql("""select source_warehouse from `tabAsset Movement`
+				where asset=%s and docstatus=2 and company=%s
+				order by transaction_date asc limit 1""", (self.asset, self.company))[0][0]
+		
+		frappe.db.set_value("Asset", self.asset, "warehouse", warehouse)

erpnext/accounts/doctype/asset_movement/test_asset_movement.py

@@ -0,0 +1,51 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+from frappe.utils import now
+import unittest
+from erpnext.accounts.doctype.asset.test_asset import create_asset
+
+
+class TestAssetMovement(unittest.TestCase):
+	def test_movement(self):
+		asset = create_asset()
+		
+		if asset.docstatus == 0:
+			asset.submit()
+		
+		movement1 = create_asset_movement(asset, target_warehouse="_Test Warehouse 1 - _TC")
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse 1 - _TC")
+		
+		movement2 = create_asset_movement(asset, target_warehouse="_Test Warehouse 2 - _TC")
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse 2 - _TC")
+		
+		movement1.cancel()
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse 2 - _TC")
+		
+		movement2.cancel()
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "warehouse"), "_Test Warehouse - _TC")
+		
+		asset.load_from_db()
+		asset.cancel()
+		frappe.delete_doc("Asset", asset.name)
+		
+		
+def create_asset_movement(asset, target_warehouse, transaction_date=None):
+	if not transaction_date:
+		transaction_date = now()
+		
+	movement = frappe.new_doc("Asset Movement")
+	movement.update({
+		"asset": asset.name,
+		"transaction_date": transaction_date,
+		"target_warehouse": target_warehouse,
+		"company": asset.company
+	})
+	
+	movement.insert()
+	movement.submit()
+	
+	return movement

erpnext/accounts/doctype/bank_reconciliation/bank_reconciliation.js

@@ -3,15 +3,19 @@
 
 frappe.ui.form.on("Bank Reconciliation", {
 	setup: function(frm) {
-		frm.get_docfield("journal_entries").allow_bulk_edit = 1;
+		frm.get_docfield("payment_entries").allow_bulk_edit = 1;
 		frm.add_fetch("bank_account", "account_currency", "account_currency");
 	},
 
 	onload: function(frm) {
+		var default_bank_account =  locals[":Company"][frappe.defaults.get_user_default("Company")]["default_bank_account"];
+
+		frm.set_value("bank_account", default_bank_account);
+
 		frm.set_query("bank_account", function() {
 			return {
 				"filters": {
-					"account_type": "Bank",
+					"account_type": ["in",["Bank","Cash"]],
 					"is_group": 0
 				}
 			};
@@ -27,16 +31,27 @@ frappe.ui.form.on("Bank Reconciliation", {
 
 	update_clearance_date: function(frm) {
 		return frappe.call({
-			method: "update_details",
-			doc: frm.doc
-		});
-	},
-	get_relevant_entries: function(frm) {
-		return frappe.call({
-			method: "get_details",
+			method: "update_clearance_date",
 			doc: frm.doc,
 			callback: function(r, rt) {
-				frm.refresh()
+				frm.refresh_field("payment_entries");
+				frm.refresh_fields();
+			}
+		});
+	},
+	get_payment_entries: function(frm) {
+		return frappe.call({
+			method: "get_payment_entries",
+			doc: frm.doc,
+			callback: function(r, rt) {
+				frm.refresh_field("payment_entries");
+				frm.refresh_fields();
+
+				$(frm.fields_dict.payment_entries.wrapper).find("[data-fieldname=amount]").each(function(i,v){
+					if (i !=0){
+						$(v).addClass("text-right")
+					}
+				})
 			}
 		});
 	}

erpnext/accounts/doctype/bank_reconciliation/bank_reconciliation.json

@@ -2,6 +2,7 @@
  "allow_copy": 1, 
  "allow_import": 0, 
  "allow_rename": 0, 
+ "beta": 0, 
  "creation": "2013-01-10 16:34:05", 
  "custom": 0, 
  "docstatus": 0, 
@@ -16,6 +17,7 @@
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Bank Account", 
@@ -40,6 +42,7 @@
    "fieldtype": "Link", 
    "hidden": 1, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "label": "Account Currency", 
@@ -64,6 +67,7 @@
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "From Date", 
@@ -87,6 +91,7 @@
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "To Date", 
@@ -110,6 +115,7 @@
    "fieldtype": "Check", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Include Reconciled Entries", 
@@ -129,13 +135,14 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
-   "fieldname": "get_relevant_entries", 
+   "fieldname": "get_payment_entries", 
    "fieldtype": "Button", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
-   "label": "Get Relevant Entries", 
+   "label": "Get Payment Entries", 
    "length": 0, 
    "no_copy": 0, 
    "options": "", 
@@ -153,13 +160,14 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
-   "fieldname": "journal_entries", 
+   "fieldname": "payment_entries", 
    "fieldtype": "Table", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
-   "label": "Journal Entries", 
+   "label": "Payment Entries", 
    "length": 0, 
    "no_copy": 0, 
    "options": "Bank Reconciliation Detail", 
@@ -181,6 +189,7 @@
    "fieldtype": "Button", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "label": "Update Clearance Date", 
@@ -205,6 +214,7 @@
    "fieldtype": "Currency", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "label": "Total Amount", 
@@ -224,8 +234,9 @@
  ], 
  "hide_heading": 1, 
  "hide_toolbar": 1, 
- "icon": "icon-check", 
+ "icon": "fa fa-check", 
  "idx": 1, 
+ "image_view": 0, 
  "in_create": 0, 
  "in_dialog": 0, 
  "is_submittable": 0, 
@@ -233,7 +244,7 @@
  "istable": 0, 
  "max_attachments": 0, 
  "menu_index": 0, 
- "modified": "2015-11-30 12:44:45.105451", 
+ "modified": "2016-06-28 13:11:09.396353", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Bank Reconciliation", 
@@ -260,7 +271,10 @@
    "write": 1
   }
  ], 
+ "quick_entry": 1, 
  "read_only": 1, 
  "read_only_onload": 0, 
+ "sort_order": "ASC", 
+ "track_seen": 0, 
  "version": 0
 }

erpnext/accounts/doctype/bank_reconciliation/bank_reconciliation.py

@@ -3,12 +3,16 @@
 
 from __future__ import unicode_literals
 import frappe
-from frappe.utils import flt, getdate, nowdate
+from frappe.utils import flt, getdate, nowdate, fmt_money
 from frappe import msgprint, _
 from frappe.model.document import Document
 
+form_grid_templates = {
+	"journal_entries": "templates/form_grid/bank_reconciliation_grid.html"
+}
+
 class BankReconciliation(Document):
-	def get_details(self):
+	def get_payment_entries(self):
 		if not (self.bank_account and self.from_date and self.to_date):
 			msgprint("Bank Account, From Date and To Date are Mandatory")
 			return
@@ -18,45 +22,75 @@ class BankReconciliation(Document):
 			condition = "and (clearance_date is null or clearance_date='0000-00-00')"
 
 
-		dl = frappe.db.sql("""select t1.name, t1.cheque_no, t1.cheque_date, t2.debit_in_account_currency,
-				t2.credit_in_account_currency, t1.posting_date, t2.against_account, t1.clearance_date
+		journal_entries = frappe.db.sql("""
+			select 
+				"Journal Entry" as payment_document, t1.name as payment_entry, 
+				t1.cheque_no as cheque_number, t1.cheque_date, 
+				t2.debit_in_account_currency as debit, t2.credit_in_account_currency as credit, 
+				t1.posting_date, t2.against_account, t1.clearance_date, t2.account_currency 
 			from
 				`tabJournal Entry` t1, `tabJournal Entry Account` t2
 			where
-				t2.parent = t1.name and t2.account = %s
-				and t1.posting_date >= %s and t1.posting_date <= %s and t1.docstatus=1
-				and ifnull(t1.is_opening, 'No') = 'No' %s
-				order by t1.posting_date""" %
-				('%s', '%s', '%s', condition), (self.bank_account, self.from_date, self.to_date), as_dict=1)
+				t2.parent = t1.name and t2.account = %s and t1.docstatus=1
+				and t1.posting_date >= %s and t1.posting_date <= %s 
+				and ifnull(t1.is_opening, 'No') = 'No' {0}
+			order by t1.posting_date ASC, t1.name DESC
+		""".format(condition), (self.bank_account, self.from_date, self.to_date), as_dict=1)
 
-		self.set('journal_entries', [])
+		payment_entries = frappe.db.sql("""
+			select 
+				"Payment Entry" as payment_document, name as payment_entry, 
+				reference_no as cheque_number, reference_date as cheque_date, 
+				if(paid_from=%(account)s, paid_amount, "") as credit, 
+				if(paid_from=%(account)s, "", received_amount) as debit, 
+				posting_date, ifnull(party,if(paid_from=%(account)s,paid_to,paid_from)) as against_account, clearance_date,
+				if(paid_to=%(account)s, paid_to_account_currency, paid_from_account_currency) as account_currency
+			from `tabPayment Entry`
+			where
+				(paid_from=%(account)s or paid_to=%(account)s) and docstatus=1
+				and posting_date >= %(from)s and posting_date <= %(to)s {0}
+			order by 
+				posting_date ASC, name DESC
+		""".format(condition), 
+		        {"account":self.bank_account, "from":self.from_date, "to":self.to_date}, as_dict=1)
+		
+		entries = sorted(list(payment_entries)+list(journal_entries), 
+			key=lambda k: k['posting_date'] or getdate(nowdate()))
+				
+		self.set('payment_entries', [])
 		self.total_amount = 0.0
 
-		for d in dl:
-			nl = self.append('journal_entries', {})
-			nl.posting_date = d.posting_date
-			nl.voucher_id = d.name
-			nl.cheque_number = d.cheque_no
-			nl.cheque_date = d.cheque_date
-			nl.debit = d.debit_in_account_currency
-			nl.credit = d.credit_in_account_currency
-			nl.against_account = d.against_account
-			nl.clearance_date = d.clearance_date
-			self.total_amount += flt(d.debit_in_account_currency) - flt(d.credit_in_account_currency)
+		for d in entries:
+			row = self.append('payment_entries', {})
 
-	def update_details(self):
-		vouchers = []
-		for d in self.get('journal_entries'):
+			d.amount = fmt_money(d.debit if d.debit else d.credit, 2, d.account_currency) + " " + (_("Dr") if d.debit else _("Cr"))
+			d.pop("credit")
+			d.pop("debit")
+			d.pop("account_currency")
+			row.update(d)
+			self.total_amount += flt(d.amount)
+
+	def update_clearance_date(self):
+		clearance_date_updated = False
+		for d in self.get('payment_entries'):
 			if d.clearance_date:
 				if d.cheque_date and getdate(d.clearance_date) < getdate(d.cheque_date):
-					frappe.throw(_("Clearance date cannot be before check date in row {0}").format(d.idx))
+					frappe.throw(_("Row #{0}: Clearance date {1} cannot be before Cheque Date {2}")
+						.format(d.idx, d.clearance_date, d.cheque_date))
 
-				frappe.db.set_value("Journal Entry", d.voucher_id, "clearance_date", d.clearance_date)
-				frappe.db.sql("""update `tabJournal Entry` set clearance_date = %s, modified = %s
-					where name=%s""", (d.clearance_date, nowdate(), d.voucher_id))
-				vouchers.append(d.voucher_id)
+			if d.clearance_date or self.include_reconciled_entries:
+				if not d.clearance_date:
+					d.clearance_date = None
 
-		if vouchers:
-			msgprint("Clearance Date updated in: {0}".format(", ".join(vouchers)))
+				frappe.db.set_value(d.payment_document, d.payment_entry, "clearance_date", d.clearance_date)
+				frappe.db.sql("""update `tab{0}` set clearance_date = %s, modified = %s 
+					where name=%s""".format(d.payment_document), 
+				(d.clearance_date, nowdate(), d.payment_entry))
+				
+				clearance_date_updated = True
+
+		if clearance_date_updated:
+			self.get_payment_entries()
+			msgprint(_("Clearance Date updated"))
 		else:
 			msgprint(_("Clearance Date not mentioned"))

erpnext/accounts/doctype/bank_reconciliation_detail/bank_reconciliation_detail.json

@@ -2,28 +2,31 @@
  "allow_copy": 0, 
  "allow_import": 0, 
  "allow_rename": 0, 
+ "beta": 0, 
  "creation": "2013-02-22 01:27:37", 
  "custom": 0, 
  "docstatus": 0, 
  "doctype": "DocType", 
+ "editable_grid": 1, 
  "fields": [
   {
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
-   "fieldname": "voucher_id", 
+   "columns": 0, 
+   "fieldname": "payment_document", 
    "fieldtype": "Link", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
-   "label": "Voucher ID", 
+   "label": "Payment Document", 
    "length": 0, 
    "no_copy": 0, 
-   "oldfieldname": "voucher_id", 
-   "oldfieldtype": "Link", 
-   "options": "Journal Entry", 
+   "options": "DocType", 
    "permlevel": 0, 
+   "precision": "", 
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
    "read_only": 0, 
@@ -37,10 +40,41 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 1, 
+   "fieldname": "payment_entry", 
+   "fieldtype": "Dynamic Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 1, 
+   "label": "Payment Entry", 
+   "length": 0, 
+   "no_copy": 0, 
+   "oldfieldname": "voucher_id", 
+   "oldfieldtype": "Link", 
+   "options": "payment_document", 
+   "permlevel": 0, 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0, 
+   "width": "50"
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 2, 
    "fieldname": "against_account", 
    "fieldtype": "Data", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Against Account", 
@@ -56,50 +90,27 @@
    "reqd": 0, 
    "search_index": 0, 
    "set_only_once": 0, 
-   "unique": 0
+   "unique": 0, 
+   "width": "15"
   }, 
   {
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
-   "fieldname": "debit", 
-   "fieldtype": "Currency", 
+   "columns": 2, 
+   "fieldname": "amount", 
+   "fieldtype": "Data", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
-   "label": "Debit", 
+   "label": "Amount", 
    "length": 0, 
    "no_copy": 0, 
    "oldfieldname": "debit", 
    "oldfieldtype": "Currency", 
-   "options": "account_currency", 
-   "permlevel": 0, 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 1, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "unique": 0
-  }, 
-  {
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "fieldname": "credit", 
-   "fieldtype": "Currency", 
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "in_filter": 0, 
-   "in_list_view": 1, 
-   "label": "Credit", 
-   "length": 0, 
-   "no_copy": 0, 
-   "oldfieldname": "credit", 
-   "oldfieldtype": "Currency", 
-   "options": "account_currency", 
+   "options": "", 
    "permlevel": 0, 
    "print_hide": 0, 
    "print_hide_if_no_value": 0, 
@@ -114,10 +125,12 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "column_break_5", 
    "fieldtype": "Column Break", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "length": 0, 
@@ -138,10 +151,12 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 2, 
    "fieldname": "posting_date", 
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "label": "Posting Date", 
@@ -163,10 +178,12 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 1, 
    "fieldname": "cheque_number", 
    "fieldtype": "Data", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Cheque Number", 
@@ -188,10 +205,12 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "cheque_date", 
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
    "label": "Cheque Date", 
@@ -213,10 +232,12 @@
    "allow_on_submit": 0, 
    "bold": 0, 
    "collapsible": 0, 
+   "columns": 2, 
    "fieldname": "clearance_date", 
    "fieldtype": "Date", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
    "label": "Clearance Date", 
@@ -233,34 +254,12 @@
    "search_index": 0, 
    "set_only_once": 0, 
    "unique": 0
-  }, 
-  {
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "fieldname": "data_10", 
-   "fieldtype": "Data", 
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "in_filter": 0, 
-   "in_list_view": 0, 
-   "length": 0, 
-   "no_copy": 0, 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "unique": 0
   }
  ], 
  "hide_heading": 0, 
  "hide_toolbar": 0, 
  "idx": 1, 
+ "image_view": 0, 
  "in_create": 0, 
  "in_dialog": 0, 
  "is_submittable": 0, 
@@ -268,13 +267,15 @@
  "istable": 1, 
  "max_attachments": 0, 
  "menu_index": 0, 
- "modified": "2015-12-04 11:01:24.286320", 
+ "modified": "2016-11-17 11:39:00.308624", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Bank Reconciliation Detail", 
  "owner": "Administrator", 
  "permissions": [], 
+ "quick_entry": 1, 
  "read_only": 0, 
  "read_only_onload": 0, 
- "version": 0
+ "sort_order": "ASC", 
+ "track_seen": 0
 }

erpnext/accounts/doctype/budget/budget.js

@@ -0,0 +1,53 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Budget', {
+	onload: function(frm) {
+		frm.set_query("cost_center", function() {
+			return {
+				filters: {
+					company: frm.doc.company
+				}
+			}
+		})
+
+		frm.set_query("project", function() {
+			return {
+				filters: {
+					company: frm.doc.company
+				}
+			}
+		})
+		
+		frm.set_query("account", "accounts", function() {
+			return {
+				filters: {
+					company: frm.doc.company,
+					report_type: "Profit and Loss",
+					is_group: 0
+				}
+			}
+		})
+		
+		frm.set_query("monthly_distribution", function() {
+			return {
+				filters: {
+					fiscal_year: frm.doc.fiscal_year
+				}
+			}
+		})
+	},
+
+	refresh: function(frm) {
+		frm.trigger("toggle_reqd_fields")
+	},
+
+	budget_against: function(frm) {
+		frm.trigger("toggle_reqd_fields")
+	},
+
+	toggle_reqd_fields: function(frm) {
+		frm.toggle_reqd("cost_center", frm.doc.budget_against=="Cost Center");
+		frm.toggle_reqd("project", frm.doc.budget_against=="Project");
+	}
+});

erpnext/accounts/doctype/budget/budget.json

@@ -0,0 +1,409 @@
+{
+ "allow_copy": 0, 
+ "allow_import": 1, 
+ "allow_rename": 0, 
+ "beta": 0, 
+ "creation": "2016-05-16 11:42:29.632528", 
+ "custom": 0, 
+ "docstatus": 0, 
+ "doctype": "DocType", 
+ "document_type": "", 
+ "editable_grid": 1, 
+ "fields": [
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+   "bold": 0, 
+   "collapsible": 0, 
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+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Company", 
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+   "no_copy": 0, 
+   "options": "Company", 
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+  }, 
+  {
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+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "eval:doc.budget_against == 'Cost Center'", 
+   "fieldname": "cost_center", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
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+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "fiscal_year", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 1, 
+   "label": "Fiscal Year", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Fiscal Year", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
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+   "report_hide": 0, 
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+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_3", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
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+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 1, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "Stop", 
+   "fieldname": "action_if_annual_budget_exceeded", 
+   "fieldtype": "Select", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Action if Annual Budget Exceeded", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "\nStop\nWarn\nIgnore", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 1, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "default": "Warn", 
+   "description": "", 
+   "fieldname": "action_if_accumulated_monthly_budget_exceeded", 
+   "fieldtype": "Select", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Action if Accumulated Monthly Budget Exceeded", 
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+   "options": "\nStop\nWarn\nIgnore", 
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+   "precision": "", 
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+   "report_hide": 0, 
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+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "eval:in_list([\"Stop\", \"Warn\"], doc.action_if_accumulated_monthly_budget_exceeded)", 
+   "fieldname": "monthly_distribution", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Monthly Distribution", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Monthly Distribution", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "amended_from", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Amended From", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Budget", 
+   "permlevel": 0, 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "section_break_6", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "accounts", 
+   "fieldtype": "Table", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Budget Accounts", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Budget Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 1, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }
+ ], 
+ "hide_heading": 0, 
+ "hide_toolbar": 0, 
+ "idx": 0, 
+ "image_view": 0, 
+ "in_create": 0, 
+ "in_dialog": 0, 
+ "is_submittable": 1, 
+ "issingle": 0, 
+ "istable": 0, 
+ "max_attachments": 0, 
+ "modified": "2016-12-15 14:45:31.079107", 
+ "modified_by": "Administrator", 
+ "module": "Accounts", 
+ "name": "Budget", 
+ "name_case": "", 
+ "owner": "Administrator", 
+ "permissions": [
+  {
+   "amend": 1, 
+   "apply_user_permissions": 0, 
+   "cancel": 1, 
+   "create": 1, 
+   "delete": 1, 
+   "email": 1, 
+   "export": 1, 
+   "if_owner": 0, 
+   "import": 1, 
+   "is_custom": 0, 
+   "permlevel": 0, 
+   "print": 1, 
+   "read": 1, 
+   "report": 1, 
+   "role": "Accounts Manager", 
+   "set_user_permissions": 0, 
+   "share": 1, 
+   "submit": 1, 
+   "write": 1
+  }
+ ], 
+ "quick_entry": 0, 
+ "read_only": 0, 
+ "read_only_onload": 0, 
+ "sort_field": "modified", 
+ "sort_order": "DESC", 
+ "track_seen": 0
+}

erpnext/accounts/doctype/budget/budget.py

@@ -0,0 +1,176 @@
+ # -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+import frappe
+from frappe import _
+from frappe.utils import flt, getdate, add_months, get_last_day, fmt_money
+from frappe.model.naming import make_autoname
+from frappe.model.document import Document
+
+class BudgetError(frappe.ValidationError): pass
+class DuplicateBudgetError(frappe.ValidationError): pass
+
+class Budget(Document):
+	def autoname(self):
+		self.name = make_autoname(self.get(frappe.scrub(self.budget_against)) 
+			+ "/" + self.fiscal_year + "/.###")
+
+	def validate(self):
+		if not self.get(frappe.scrub(self.budget_against)):
+			frappe.throw(_("{0} is mandatory").format(self.budget_against))
+		self.validate_duplicate()
+		self.validate_accounts()
+
+	def validate_duplicate(self):
+		budget_against_field = frappe.scrub(self.budget_against)
+		budget_against = self.get(budget_against_field)
+		existing_budget = frappe.db.get_value("Budget", {budget_against_field: budget_against,
+			"fiscal_year": self.fiscal_year, "company": self.company,
+			"name": ["!=", self.name], "docstatus": ["!=", 2]})
+		if existing_budget: 
+			frappe.throw(_("Another Budget record '{0}' already exists against {1} '{2}' for fiscal year {3}")
+				.format(existing_budget, self.budget_against, budget_against, self.fiscal_year), DuplicateBudgetError)
+	
+	def validate_accounts(self):
+		account_list = []
+		for d in self.get('accounts'):
+			if d.account:
+				account_details = frappe.db.get_value("Account", d.account,
+					["is_group", "company", "report_type"], as_dict=1)
+
+				if account_details.is_group:
+					frappe.throw(_("Budget cannot be assigned against Group Account {0}").format(d.account))
+				elif account_details.company != self.company:
+					frappe.throw(_("Account {0} does not belongs to company {1}")
+						.format(d.account, self.company))
+				elif account_details.report_type != "Profit and Loss":
+					frappe.throw(_("Budget cannot be assigned against {0}, as it's not an Income or Expense account")
+						.format(d.account))
+
+				if d.account in account_list:
+					frappe.throw(_("Account {0} has been entered multiple times").format(d.account))
+				else:
+					account_list.append(d.account)
+
+def validate_expense_against_budget(args):
+	args = frappe._dict(args)
+	if not args.cost_center and not args.project:
+		return
+	for budget_against in [args.project, args.cost_center]:
+		if budget_against \
+				and frappe.db.get_value("Account", {"name": args.account, "root_type": "Expense"}):
+
+			if args.project:
+				condition = "and exists(select name from `tabProject` where name=b.project)"
+				args.budget_against_field = "Project"
+			
+			elif args.cost_center:
+				cc_lft, cc_rgt = frappe.db.get_value("Cost Center", args.cost_center, ["lft", "rgt"])
+				condition = """and exists(select name from `tabCost Center` 
+					where lft<=%s and rgt>=%s and name=b.cost_center)""" % (cc_lft, cc_rgt)
+				args.budget_against_field = "Cost Center"
+			
+			args.budget_against = budget_against
+
+			budget_records = frappe.db.sql("""
+				select
+					b.{budget_against_field}, ba.budget_amount, b.monthly_distribution,
+					b.action_if_annual_budget_exceeded, 
+					b.action_if_accumulated_monthly_budget_exceeded
+				from 
+					`tabBudget` b, `tabBudget Account` ba
+				where
+					b.name=ba.parent and b.fiscal_year=%s 
+					and ba.account=%s and b.docstatus=1
+					{condition}
+			""".format(condition=condition, 
+				budget_against_field=frappe.scrub(args.get("budget_against_field"))),
+				(args.fiscal_year, args.account), as_dict=True)
+
+			validate_budget_records(args, budget_records)
+
+def validate_budget_records(args, budget_records):
+	for budget in budget_records:
+		if budget.budget_amount:
+			yearly_action = budget.action_if_annual_budget_exceeded
+			monthly_action = budget.action_if_accumulated_monthly_budget_exceeded
+
+			if monthly_action in ["Stop", "Warn"]:
+				budget_amount = get_accumulated_monthly_budget(budget.monthly_distribution,
+					args.posting_date, args.fiscal_year, budget.budget_amount)
+				args["month_end_date"] = get_last_day(args.posting_date)
+
+				compare_expense_with_budget(args, budget_amount, 
+					_("Accumulated Monthly"), monthly_action)
+
+			if yearly_action in ("Stop", "Warn") and monthly_action != "Stop" \
+				and yearly_action != monthly_action:
+				compare_expense_with_budget(args, flt(budget.budget_amount), 
+						_("Annual"), yearly_action)
+
+
+def compare_expense_with_budget(args, budget_amount, action_for, action):
+	actual_expense = get_actual_expense(args)
+	if actual_expense > budget_amount:
+		diff = actual_expense - budget_amount
+		currency = frappe.db.get_value('Company', args.company, 'default_currency')
+
+		msg = _("{0} Budget for Account {1} against {2} {3} is {4}. It will exceed by {5}").format(
+				_(action_for), frappe.bold(args.account), args.budget_against_field, 
+				frappe.bold(args.budget_against), 
+				frappe.bold(fmt_money(budget_amount, currency=currency)), 
+				frappe.bold(fmt_money(diff, currency=currency)))
+
+		if action=="Stop":
+			frappe.throw(msg, BudgetError)
+		else:
+			frappe.msgprint(msg, indicator='orange')
+
+
+def get_actual_expense(args):
+	condition1 = " and gle.posting_date <= %(month_end_date)s" \
+		if args.get("month_end_date") else ""
+	if args.budget_against_field == "Cost Center":
+		lft_rgt = frappe.db.get_value(args.budget_against_field, 
+			args.budget_against, ["lft", "rgt"], as_dict=1)
+		args.update(lft_rgt)
+		condition2 = """and exists(select name from `tabCost Center` 
+			where lft>=%(lft)s and rgt<=%(rgt)s and name=gle.cost_center)"""
+	
+	elif args.budget_against_field == "Project":
+		condition2 = "and exists(select name from `tabProject` where name=gle.project)"
+
+	return flt(frappe.db.sql("""
+		select sum(gle.debit) - sum(gle.credit)
+		from `tabGL Entry` gle
+		where gle.account=%(account)s
+			{condition1}
+			and gle.fiscal_year=%(fiscal_year)s
+			and gle.company=%(company)s
+			and gle.docstatus=1
+			{condition2}
+	""".format(condition1=condition1, condition2=condition2), (args))[0][0])
+
+
+def get_accumulated_monthly_budget(monthly_distribution, posting_date, fiscal_year, annual_budget):
+	distribution = {}
+	if monthly_distribution:
+		for d in frappe.db.sql("""select mdp.month, mdp.percentage_allocation
+			from `tabMonthly Distribution Percentage` mdp, `tabMonthly Distribution` md
+			where mdp.parent=md.name and md.fiscal_year=%s""", fiscal_year, as_dict=1):
+				distribution.setdefault(d.month, d.percentage_allocation)
+
+	dt = frappe.db.get_value("Fiscal Year", fiscal_year, "year_start_date")
+	accumulated_percentage = 0.0
+
+	while(dt <= getdate(posting_date)):
+		if monthly_distribution:
+			accumulated_percentage += distribution.get(getdate(dt).strftime("%B"), 0)
+		else:
+			accumulated_percentage += 100.0/12
+
+		dt = add_months(dt, 1)
+
+	return annual_budget * accumulated_percentage / 100

erpnext/accounts/doctype/budget/test_budget.py

@@ -0,0 +1,197 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+from __future__ import unicode_literals
+
+import frappe
+import unittest
+from erpnext.accounts.doctype.budget.budget import get_actual_expense, BudgetError
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+
+class TestBudget(unittest.TestCase):		
+	def test_monthly_budget_crossed_ignore(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+		
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center - _TC", submit=True)
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv.name}))
+			
+		budget.cancel()
+
+	def test_monthly_budget_crossed_stop1(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+		
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center - _TC")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+	def test_monthly_budget_crossed_stop2(self):
+		set_total_expense_zero("2013-02-28", "Project")
+
+		budget = make_budget("Project")
+		
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center - _TC", project="_Test Project")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+	def test_yearly_budget_crossed_stop1(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+		
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 150000, "_Test Cost Center - _TC")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.cancel()
+
+	def test_yearly_budget_crossed_stop2(self):
+		set_total_expense_zero("2013-02-28", "Project")
+
+		budget = make_budget("Project")
+		
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 150000, "_Test Cost Center - _TC", project="_Test Project")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.cancel()
+
+	def test_monthly_budget_on_cancellation1(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+
+		budget = make_budget("Cost Center")
+				
+		jv1 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True)
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv1.name}))
+
+		jv2 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True)
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv2.name}))
+
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+		
+		self.assertRaises(BudgetError, jv1.cancel)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+	def test_monthly_budget_on_cancellation2(self):
+		set_total_expense_zero("2013-02-28", "Project")
+
+		budget = make_budget("Project")
+				
+		jv1 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True, project="_Test Project")
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv1.name}))
+
+		jv2 = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 20000, "_Test Cost Center - _TC", submit=True, project="_Test Project")
+
+		self.assertTrue(frappe.db.get_value("GL Entry",
+			{"voucher_type": "Journal Entry", "voucher_no": jv2.name}))
+
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+		
+		self.assertRaises(BudgetError, jv1.cancel)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+		
+	def test_monthly_budget_against_group_cost_center(self):
+		set_total_expense_zero("2013-02-28", "Cost Center")
+		set_total_expense_zero("2013-02-28", "Cost Center", "_Test Cost Center 2 - _TC")
+		
+		budget = make_budget("Cost Center", "_Test Company - _TC")
+		frappe.db.set_value("Budget", budget.name, "action_if_accumulated_monthly_budget_exceeded", "Stop")
+
+		jv = make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", 40000, "_Test Cost Center 2 - _TC")
+
+		self.assertRaises(BudgetError, jv.submit)
+		
+		budget.load_from_db()
+		budget.cancel()
+
+def set_total_expense_zero(posting_date, budget_against_field=None, budget_against_CC=None):
+	if budget_against_field == "Project":
+		budget_against = "_Test Project"
+	else:
+		budget_against = budget_against_CC or "_Test Cost Center - _TC"
+	existing_expense = get_actual_expense(frappe._dict({
+		"account": "_Test Account Cost for Goods Sold - _TC",
+		"cost_center": "_Test Cost Center - _TC",
+		"monthly_end_date": posting_date,
+		"company": "_Test Company",
+		"fiscal_year": "_Test Fiscal Year 2013",
+		"budget_against_field": budget_against_field,
+		"budget_against": budget_against
+	}))
+	
+	if existing_expense:
+		if budget_against_field == "Cost Center":
+			make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", -existing_expense, "_Test Cost Center - _TC", submit=True)
+		elif budget_against_field == "Project":
+			make_journal_entry("_Test Account Cost for Goods Sold - _TC",
+			"_Test Bank - _TC", -existing_expense, "_Test Cost Center - _TC", submit=True, project="_Test Project")
+		
+def make_budget(budget_against=None, cost_center=None):
+	if budget_against == "Project":
+		budget_list = frappe.get_all("Budget", fields=["name"], filters = {"name": ("like", "_Test Project/_Test Fiscal Year 2013%")})
+	else:
+		budget_list = frappe.get_all("Budget", fields=["name"], filters = {"name": ("like", "_Test Cost Center - _TC/_Test Fiscal Year 2013%")})
+	for d in budget_list:
+		frappe.db.sql("delete from `tabBudget` where name = %(name)s", d)
+		frappe.db.sql("delete from `tabBudget Account` where parent = %(name)s", d)
+
+	budget = frappe.new_doc("Budget")
+	
+	if budget_against == "Project":
+		budget.project = "_Test Project"
+	else:
+		budget.cost_center =cost_center or "_Test Cost Center - _TC"
+	
+	
+	budget.fiscal_year = "_Test Fiscal Year 2013"
+	budget.monthly_distribution = "_Test Distribution"
+	budget.company = "_Test Company"
+	budget.action_if_annual_budget_exceeded = "Stop"
+	budget.action_if_accumulated_monthly_budget_exceeded = "Ignore"
+	budget.budget_against = budget_against
+	budget.append("accounts", {
+		"account": "_Test Account Cost for Goods Sold - _TC",
+		"budget_amount": 100000
+	})
+	
+	budget.insert()
+	budget.submit()
+
+	return budget