diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json
deleted file mode 100644
index aa7d551..0000000
--- a/erpnext/accounts/doctype/account/chart_of_accounts/unverified/co_vauxoo_mx_chart_template.json
+++ /dev/null
@@ -1,3008 +0,0 @@
-{
-    "country_code": "co",
-    "name": "Colombia - Unique Account Chart - PUC",
-    "tree": {
-        "ACTIVO": {
-            "DEUDORES": {
-                "ANTICIPO DE IMPUESTOS Y CONTRIBUCIONES O SALDOS A FAVOR": {
-                    "ANTICIPO DE IMPUESTOS DE INDUSTRIA Y COMERCIO": {},
-                    "ANTICIPO DE IMPUESTOS DE RENTA Y COMPLEMENTARIOS": {},
-                    "CONTRIBUCIONES": {},
-                    "IMPUESTO A LAS VENTAS RETENIDO": {
-                        " IMPUESTO A LAS VENTAS RETENIDO": {}
-                    },
-                    "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {},
-                    "IMPUESTOS DESCONTABLES": {},
-                    "OTROS": {},
-                    "RETENCION EN LA FUENTE": {},
-                    "SOBRANTES EN LIQUIDACION PRIVADA DE IMPUESTOS": {}
-                },
-                "ANTICIPOS Y AVANCES": {
-                    "A AGENTES": {
-                        "A AGENTES": {}
-                    },
-                    "A CONCESIONARIOS": {},
-                    "A CONTRATISTAS": {},
-                    "A PROVEEDORES": {},
-                    "A TRABAJADORES": {},
-                    "AJUSTES POR INFLACION": {},
-                    "DE ADJUDICACIONES": {},
-                    "OTROS": {}
-                },
-                "APORTES POR COBRAR": {},
-                "CLIENTES": {
-                    "DEL EXTERIOR": {},
-                    "DEUDORES DEL SISTEMA": {},
-                    "NACIONALES": {
-                        "DEUDORES CLIENTES NACIONALES": {}
-                    }
-                },
-                "CUENTAS CORRIENTES COMERCIALES": {
-                    "ACCIONISTAS O SOCIOS": {},
-                    "CASA MATRIZ": {},
-                    "COMPANIAS VINCULADAS": {},
-                    "OTRAS": {},
-                    "PARTICULARES": {}
-                },
-                "CUENTAS DE OPERACION CONJUNTA": {},
-                "CUENTAS POR COBRAR A CASA MATRIZ": {
-                    "PAGOS A NOMBRE DE CASA MATRIZ": {},
-                    "PRESTAMOS": {},
-                    "VALORES RECIBIDOS POR CASA MATRIZ": {},
-                    "VENTAS": {}
-                },
-                "CUENTAS POR COBRAR A DIRECTORES": {},
-                "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS": {
-                    "A ACCIONISTAS": {
-                        "ALFONSO SOTO": {},
-                        "DOUGLAS CANELON": {},
-                        "LIGIA MARINA CANELON CASTELLANOS": {}
-                    },
-                    "A SOCIOS": {
-                        "A SOCIOS": {}
-                    }
-                },
-                "CUENTAS POR COBRAR A TRABAJADORES": {
-                    "CALAMIDAD DOMESTICA": {},
-                    "EDUCACION": {},
-                    "MEDICOS, ODONTOLOGICOS Y SIMILARES": {},
-                    "OTROS": {},
-                    "RESPONSABILIDADES": {},
-                    "VEHICULOS": {},
-                    "VIVIENDA": {}
-                },
-                "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS": {
-                    "FILIALES": {},
-                    "SUBSIDIARIAS": {},
-                    "SUCURSALES": {}
-                },
-                "DEPOSITOS": {
-                    "EN GARANTIA": {},
-                    "OTROS": {},
-                    "PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES": {},
-                    "PARA CONTRATOS": {},
-                    "PARA IMPORTACIONES": {},
-                    "PARA JUICIOS EJECUTIVOS": {},
-                    "PARA RESPONSABILIDADES": {},
-                    "PARA SERVICIOS": {}
-                },
-                "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA": {},
-                "DEUDAS DE DIFICIL COBRO": {},
-                "DEUDORES VARIOS": {
-                    "COMISIONISTAS DE BOLSAS": {},
-                    "CUENTAS POR COBRAR DE TERCEROS": {},
-                    "DEPOSITARIOS": {},
-                    "FONDO DE INVERSION": {},
-                    "FONDOS DE INVERSION SOCIAL": {},
-                    "OTROS": {},
-                    "PAGOS POR CUENTA DE TERCEROS": {}
-                },
-                "INGRESOS POR COBRAR": {
-                    "ARRENDAMIENTOS": {},
-                    "CERT POR COBRAR": {},
-                    "COMISIONES": {},
-                    "DIVIDENDOS Y/O PARTICIPACIONES": {},
-                    "HONORARIOS": {},
-                    "INTERESES": {},
-                    "OTROS": {
-                        "Generica a Cobrar": {}
-                    },
-                    "SERVICIOS": {}
-                },
-                "PRESTAMOS A PARTICULARES": {
-                    "CON GARANTIA PERSONAL": {},
-                    "CON GARANTIA REAL": {}
-                },
-                "PROMESAS DE COMPRA VENTA": {
-                    "DE BIENES RAICES": {},
-                    "DE FLOTA Y EQUIPO AEREO": {},
-                    "DE FLOTA Y EQUIPO DE TRANSPORTE": {},
-                    "DE FLOTA Y EQUIPO FERREO": {},
-                    "DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
-                    "DE MAQUINARIA Y EQUIPO": {},
-                    "DE OTROS BIENES": {},
-                    "DE SEMOVIENTES": {}
-                },
-                "PROVISIONES": {
-                    "ANTICIPOS Y AVANCES": {},
-                    "CLIENTES": {},
-                    "CUENTAS CORRIENTES COMERCIALES": {},
-                    "CUENTAS DE OPERACION CONJUNTA": {},
-                    "CUENTAS POR COBRAR A CASA MATRIZ": {},
-                    "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS": {},
-                    "CUENTAS POR COBRAR A TRABAJADORES": {},
-                    "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS": {},
-                    "DEPOSITOS": {},
-                    "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA": {},
-                    "DEUDORES VARIOS": {},
-                    "INGRESOS POR COBRAR": {},
-                    "PRESTAMOS A PARTICULARES": {},
-                    "PROMESAS DE COMPRAVENTA": {},
-                    "RECLAMACIONES": {},
-                    "RETENCION SOBRE CONTRATOS": {}
-                },
-                "RECLAMACIONES": {
-                    "A COMPANIAS ASEGURADORAS": {},
-                    "A TRANSPORTADORES": {},
-                    "OTRAS": {},
-                    "POR TIQUETES AEREOS": {}
-                },
-                "RETENCION SOBRE CONTRATOS": {
-                    "DE CONSTRUCCION": {},
-                    "DE PRESTACION DE SERVICIOS": {},
-                    "IMPUESTO A LAS VENTAS RETENIDO": {
-                        "IMPUESTO A LAS VENTAS RETENIDO": {}
-                    },
-                    "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {
-                        "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {}
-                    },
-                    "OTROS": {
-                        "OTROS": {}
-                    },
-                    "RETEFTE SOBRE COMPRA DE LUBRICANTES": {
-                        "RETEFTE SOBRE COMPRA DE LUBRICANTES": {}
-                    }
-                }
-            },
-            "DIFERIDOS": {
-                "AMORTIZACION ACUMULADA": {
-                    "AJUSTES POR INFLACION": {},
-                    "COSTOS DE EXPLORACION POR AMORTIZAR": {},
-                    "COSTOS DE EXPLOTACION Y DESARROLLO": {}
-                },
-                "CARGOS DIFERIDOS": {
-                    "AJUSTES POR INFLACION": {},
-                    "CONCURSOS Y LICITACIONES": {},
-                    "CONTRIBUCIONES Y AFILIACIONES": {},
-                    "CUBIERTERIA": {},
-                    "DOTACION Y SUMINISTRO A TRABAJADORES": {},
-                    "ELEMENTOS DE ASEO Y CAFETERIA": {},
-                    "ELEMENTOS DE ROPERIA Y LENCERIA": {},
-                    "ENTRENAMIENTO DE PERSONAL": {},
-                    "ESTUDIOS, INVESTIGACIONES Y PROYECTOS": {},
-                    "FERIAS Y EXPOSICIONES": {},
-                    "IMPUESTO DE RENTA DIFERIDO ?DEBITOS? POR DIFERENCIAS TEMPORALES": {},
-                    "INSTRUMENTAL QUIRURGICO": {},
-                    "LICENCIAS": {
-                        "LICENCIAS": {}
-                    },
-                    "LOZA Y CRISTALERIA": {},
-                    "MEJORAS A PROPIEDADES AJENAS": {},
-                    "MOLDES Y TROQUELES": {},
-                    "ORGANIZACION Y PREOPERATIVOS": {},
-                    "OTROS": {},
-                    "PLATERIA": {},
-                    "PROGRAMAS PARA COMPUTADOR (SOFTWARE)": {},
-                    "PUBLICIDAD, PROPAGANDA Y PROMOCION": {},
-                    "REMODELACIONES": {},
-                    "UTILES Y PAPELERIA": {
-                        "UTILES Y PAPELERIA": {}
-                    }
-                },
-                "CARGOS POR CORRECCION MONETARIA DIFERIDA": {},
-                "COSTOS DE EXPLORACION POR AMORTIZAR": {
-                    "AJUSTES POR INFLACION": {},
-                    "OTROS COSTOS DE EXPLORACION": {},
-                    "POZOS NO COMERCIALES": {},
-                    "POZOS SECOS": {}
-                },
-                "COSTOS DE EXPLOTACION Y DESARROLLO": {
-                    "AJUSTES POR INFLACION": {},
-                    "FACILIDADES DE PRODUCCION": {},
-                    "PERFORACION Y EXPLOTACION": {},
-                    "PERFORACIONES CAMPOS EN DESARROLLO": {},
-                    "SERVICIO A POZOS": {}
-                },
-                "GASTOS PAGADOS POR ANTICIPADO": {
-                    "ARRENDAMIENTOS": {},
-                    "BODEGAJES": {},
-                    "COMISIONES": {},
-                    "HONORARIOS": {},
-                    "INTERESES": {},
-                    "MANTENIMIENTO EQUIPOS": {},
-                    "OTROS": {},
-                    "SEGUROS Y FIANZAS": {},
-                    "SERVICIOS": {},
-                    "SUSCRIPCIONES": {}
-                }
-            },
-            "DISPONIBLE": {
-                "BANCOS": {
-                    "MONEDA EXTRANJERA": {},
-                    "MONEDA NACIONAL": {}
-                },
-                "CAJA": {
-                    "CAJA GENERAL": {
-                        "CAJA GENERAL": {}
-                    },
-                    "CAJAS MENORES": {
-                        "CAJAS MENORES": {}
-                    },
-                    "MONEDA EXTRANJERA": {}
-                },
-                "CUENTAS DE AHORRO": {
-                    "BANCOS": {},
-                    "CORPORACIONES DE AHORRO Y VIVIENDA": {},
-                    "ORGANISMOS COOPERATIVOS FINANCIEROS": {}
-                },
-                "FONDOS": {
-                    "DE AMORTIZACION MONEDA EXTRANJERA": {},
-                    "DE AMORTIZACION MONEDA NACIONAL": {},
-                    "ESPECIALES MONEDA EXTRANJERA": {},
-                    "ESPECIALES MONEDA NACIONAL": {},
-                    "ROTATORIOS MONEDA EXTRANJERA": {},
-                    "ROTATORIOS MONEDA NACIONAL": {}
-                },
-                "REMESAS EN TRANSITO": {
-                    "MONEDA EXTRANJERA": {},
-                    "MONEDA NACIONAL": {}
-                }
-            },
-            "INTANGIBLES": {
-                "CONCESIONES Y FRANQUICIAS": {
-                    "AJUSTES POR INFLACION": {},
-                    "CONCESIONES": {},
-                    "FRANQUICIAS": {}
-                },
-                "CREDITO MERCANTIL": {
-                    "ADQUIRIDO O COMPRADO": {},
-                    "AJUSTES POR INFLACION": {},
-                    "FORMADO O ESTIMADO": {}
-                },
-                "DEPRECIACION Y/O AMORTIZACION ACUMULADA": {
-                    "AJUSTES POR INFLACION": {},
-                    "CONCESIONES Y FRANQUICIAS": {},
-                    "CREDITO MERCANTIL": {},
-                    "DERECHOS": {},
-                    "KNOW HOW": {},
-                    "LICENCIAS": {},
-                    "MARCAS": {},
-                    "PATENTES": {}
-                },
-                "DERECHOS": {
-                    "AJUSTES POR INFLACION": {},
-                    "DE EXHIBICION - PELICULAS": {},
-                    "DERECHOS DE AUTOR": {},
-                    "EN BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO (LEASING)": {},
-                    "EN FIDEICOMISOS DE ADMINISTRACION": {},
-                    "EN FIDEICOMISOS DE GARANTIA": {},
-                    "EN FIDEICOMISOS INMOBILIARIOS": {},
-                    "OTROS": {},
-                    "PUESTO DE BOLSA": {}
-                },
-                "KNOW HOW": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "LICENCIAS": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "MARCAS": {
-                    "ADQUIRIDAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "FORMADAS": {}
-                },
-                "PATENTES": {
-                    "ADQUIRIDAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "FORMADAS": {}
-                },
-                "PROVISIONES": {}
-            },
-            "INVENTARIOS": {
-                "BIENES RAICES PARA LA VENTA": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "CONTRATOS EN EJECUCION": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "CULTIVOS EN DESARROLLO": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "ENVASES Y EMPAQUES": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "INVENTARIOS EN TRANSITO": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "MATERIALES, REPUESTOS Y ACCESORIOS": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "MATERIAS PRIMAS": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "MERCANCIAS NO FABRICADAS POR LA EMPRESA": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "OBRAS DE CONSTRUCCION EN CURSO": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "OBRAS DE URBANISMO": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "PLANTACIONES AGRICOLAS": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "PRODUCTOS EN PROCESO": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "PRODUCTOS TERMINADOS": {
-                    "AJUSTES POR INFLACION": {},
-                    "PRODUCTOS AGRICOLAS Y FORESTALES": {},
-                    "PRODUCTOS DE PESCA": {},
-                    "PRODUCTOS EXTRAIDOS Y/O PROCESADOS": {},
-                    "PRODUCTOS MANUFACTURADOS": {},
-                    "SUBPRODUCTOS": {}
-                },
-                "PROVISIONES": {
-                    "LIFO": {},
-                    "PARA DIFERENCIA DE INVENTARIO FISICO": {},
-                    "PARA OBSOLESCENCIA": {},
-                    "PARA PERDIDAS DE INVENTARIOS": {}
-                },
-                "SEMOVIENTES": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "TERRENOS": {
-                    "AJUSTES POR INFLACION": {},
-                    "POR URBANIZAR": {},
-                    "URBANIZADOS POR CONSTRUIR": {}
-                }
-            },
-            "INVERSIONES": {
-                "ACCIONES": {
-                    "ACTIVIDAD FINANCIERA": {},
-                    "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER": {},
-                    "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA": {},
-                    "AJUSTES POR INFLACION": {},
-                    "COMERCIO AL POR MAYOR Y AL POR MENOR": {},
-                    "CONSTRUCCION": {},
-                    "ENSENANZA": {},
-                    "EXPLOTACION DE MINAS Y CANTERAS": {},
-                    "HOTELES Y RESTAURANTES": {},
-                    "INDUSTRIA MANUFACTURERA": {},
-                    "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {},
-                    "PESCA": {},
-                    "SERVICIOS SOCIALES Y DE SALUD": {},
-                    "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {},
-                    "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {}
-                },
-                "ACEPTACIONES BANCARIAS O FINANCIERAS": {
-                    "BANCOS COMERCIALES": {},
-                    "COMPANIAS DE FINANCIAMIENTO COMERCIAL": {},
-                    "CORPORACIONES FINANCIERAS": {},
-                    "OTRAS": {}
-                },
-                "BONOS": {
-                    "BONOS CONVERTIBLES EN ACCIONES": {},
-                    "BONOS ORDINARIOS": {},
-                    "BONOS PUBLICOS MONEDA EXTRANJERA": {},
-                    "BONOS PUBLICOS MONEDA NACIONAL": {},
-                    "OTROS": {}
-                },
-                "CEDULAS": {
-                    "CEDULAS DE CAPITALIZACION": {},
-                    "CEDULAS DE INVERSION": {},
-                    "CEDULAS HIPOTECARIAS": {},
-                    "OTRAS": {}
-                },
-                "CERTIFICADOS": {
-                    "CERTIFICADOS CAFETEROS VALORIZABLES": {},
-                    "CERTIFICADOS DE AHORRO DE VALOR CONSTANTE (CAVC)": {},
-                    "CERTIFICADOS DE CAMBIO": {},
-                    "CERTIFICADOS DE DEPOSITO A TERMINO (CDT)": {},
-                    "CERTIFICADOS DE DEPOSITO DE AHORRO": {},
-                    "CERTIFICADOS DE DESARROLLO TURISTICO": {},
-                    "CERTIFICADOS DE INVERSION FORESTAL (CIF)": {},
-                    "CERTIFICADOS DE REEMBOLSO TRIBUTARIO (CERT)": {},
-                    "CERTIFICADOS ELECTRICOS VALORIZABLES (CEV)": {},
-                    "OTROS": {}
-                },
-                "CUENTAS EN PARTICIPACION": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "CUOTAS O PARTES DE INTERES SOCIAL": {
-                    "ACTIVIDAD FINANCIERA": {},
-                    "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER": {},
-                    "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA": {},
-                    "AJUSTES POR INFLACION": {},
-                    "COMERCIO AL POR MAYOR Y AL POR MENOR": {},
-                    "CONSTRUCCION": {},
-                    "ENSENANZA": {},
-                    "EXPLOTACION DE MINAS Y CANTERAS": {},
-                    "HOTELES Y RESTAURANTES": {},
-                    "INDUSTRIA MANUFACTURERA": {},
-                    "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {},
-                    "PESCA": {},
-                    "SERVICIOS SOCIALES Y DE SALUD": {},
-                    "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {},
-                    "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {}
-                },
-                "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS (REPOS)": {
-                    "ACCIONES": {},
-                    "ACEPTACIONES BANCARIAS O FINANCIERAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "BONOS": {},
-                    "CEDULAS": {},
-                    "CERTIFICADOS": {},
-                    "CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "OTROS": {},
-                    "PAPELES COMERCIALES": {},
-                    "TITULOS": {}
-                },
-                "DERECHOS FIDUCIARIOS": {
-                    "FIDEICOMISOS DE INVERSION MONEDA EXTRANJERA": {},
-                    "FIDEICOMISOS DE INVERSION MONEDA NACIONAL": {}
-                },
-                "OBLIGATORIAS": {
-                    "BONOS DE FINANCIAMIENTO ESPECIAL": {},
-                    "BONOS DE FINANCIAMIENTO PRESUPUESTAL": {},
-                    "BONOS PARA DESARROLLO SOCIAL Y SEGURIDAD INTERNA (BDSI)": {},
-                    "OTRAS": {}
-                },
-                "OTRAS INVERSIONES": {
-                    "ACCIONES O DERECHOS EN CLUBES DEPORTIVOS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "APORTES EN COOPERATIVAS": {},
-                    "BONOS EN COLEGIOS": {},
-                    "DERECHOS EN CLUBES SOCIALES": {},
-                    "DIVERSAS": {}
-                },
-                "PAPELES COMERCIALES": {
-                    "EMPRESAS COMERCIALES": {},
-                    "EMPRESAS DE SERVICIOS": {},
-                    "EMPRESAS INDUSTRIALES": {}
-                },
-                "PROVISIONES": {
-                    "ACCIONES": {},
-                    "ACEPTACIONES BANCARIAS O FINANCIERAS": {},
-                    "BONOS": {},
-                    "CEDULAS": {},
-                    "CERTIFICADOS": {},
-                    "CUENTAS EN PARTICIPACION": {},
-                    "CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS": {},
-                    "DERECHOS FIDUCIARIOS": {},
-                    "OBLIGATORIAS": {},
-                    "OTRAS INVERSIONES": {},
-                    "PAPELES COMERCIALES": {},
-                    "TITULOS": {}
-                },
-                "TITULOS": {
-                    "OTROS": {},
-                    "TESOROS": {},
-                    "TITULOS CANJEABLES POR CERTIFICADOS DE CAMBIO": {},
-                    "TITULOS DE AHORRO CAFETERO (TAC)": {},
-                    "TITULOS DE AHORRO EDUCATIVO (TAE)": {},
-                    "TITULOS DE AHORRO NACIONAL (TAN)": {},
-                    "TITULOS DE CREDITO DE FOMENTO": {},
-                    "TITULOS DE DESARROLLO AGROPECUARIO": {},
-                    "TITULOS DE DEVOLUCION DE IMPUESTOS NACIONALES (TIDIS)": {},
-                    "TITULOS DE PARTICIPACION": {},
-                    "TITULOS DE TESORERIA (TES)": {},
-                    "TITULOS ENERGETICOS DE RENTABILIDAD CRECIENTE (TER)": {},
-                    "TITULOS FINANCIEROS AGROINDUSTRIALES (TFA)": {},
-                    "TITULOS FINANCIEROS INDUSTRIALES Y COMERCIALES": {},
-                    "TITULOS INMOBILIARIOS": {}
-                }
-            },
-            "OTROS ACTIVOS": {
-                "BIENES DE ARTE Y CULTURA": {
-                    "AJUSTES POR INFLACION": {},
-                    "BIBLIOTECAS": {},
-                    "OBRAS DE ARTE": {},
-                    "OTROS": {}
-                },
-                "DIVERSOS": {
-                    "AJUSTES POR INFLACION": {},
-                    "AMORTIZACION ACUMULADA DE BIENES ENTREGADOS EN COMODATO (CR)": {},
-                    "BIENES ENTREGADOS EN COMODATO": {},
-                    "BIENES RECIBIDOS EN PAGO": {},
-                    "DERECHOS SUCESORALES": {},
-                    "ESTAMPILLAS": {},
-                    "MAQUINAS PORTEADORAS": {},
-                    "OTROS": {
-                        "OTROS": {}
-                    }
-                },
-                "PROVISIONES": {
-                    "BIENES DE ARTE Y CULTURA": {},
-                    "DIVERSOS": {}
-                }
-            },
-            "PROPIEDADES, PLANTA Y EQUIPO": {
-                "ACUEDUCTOS, PLANTAS Y REDES": {
-                    "ACUEDUCTO, ACEQUIAS Y CANALIZACIONES": {},
-                    "AJUSTES POR INFLACION": {},
-                    "GASODUCTOS": {},
-                    "INSTALACIONES PARA AGUA Y ENERGIA": {},
-                    "INSTALACIONES Y EQUIPO DE BOMBEO": {},
-                    "OLEODUCTOS": {},
-                    "OTROS": {},
-                    "PLANTAS DE DISTRIBUCION": {},
-                    "PLANTAS DE GENERACION A GAS": {},
-                    "PLANTAS DE GENERACION DIESEL, GASOLINA Y PETROLEO": {},
-                    "PLANTAS DE GENERACION HIDRAULICA": {},
-                    "PLANTAS DE GENERACION TERMICA": {},
-                    "PLANTAS DE TRANSMISION Y SUBESTACIONES": {},
-                    "PLANTAS DE TRATAMIENTO": {},
-                    "PLANTAS DESHIDRATADORAS": {},
-                    "POLIDUCTOS": {},
-                    "REDES ALIMENTACION DE GAS": {},
-                    "REDES DE AIRE": {},
-                    "REDES DE DISTRIBUCION": {},
-                    "REDES DE DISTRIBUCION DE VAPOR": {},
-                    "REDES DE RECOLECCION DE AGUAS NEGRAS": {},
-                    "REDES EXTERNAS DE TELEFONIA": {}
-                },
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-                    "TERRENOS": {},
-                    "VIAS DE COMUNICACION": {},
-                    "YACIMIENTOS": {}
-                }
-            },
-            "OPERACIONALES": {
-                "ACTIVIDAD FINANCIERA": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "COMISIONES": {},
-                    "CUOTAS DE ADMINISTRACION-CONSORCIOS": {},
-                    "CUOTAS DE INGRESO O RETIRO-SOCIEDAD ADMINISTRADORA": {},
-                    "CUOTAS DE INSCRIPCION-CONSORCIOS": {},
-                    "DIVIDENDOS DE SOCIEDADES ANONIMAS Y/O ASIMILADAS": {},
-                    "ELIMINACION DE SUSCRIPTORES-CONSORCIOS": {},
-                    "INGRESOS METODO DE PARTICIPACION": {},
-                    "INSCRIPCIONES Y CUOTAS": {},
-                    "INTERESES": {},
-                    "OPERACIONES DE DESCUENTO": {},
-                    "PARTICIPACIONES DE SOCIEDADES LIMITADAS Y/O ASIMILADAS": {},
-                    "REAJUSTE DEL SISTEMA-CONSORCIOS": {},
-                    "REAJUSTE MONETARIO-UPAC (HOY UVR)": {},
-                    "RECUPERACION DE GARANTIAS": {},
-                    "SERVICIOS A COMISIONISTAS": {},
-                    "VENTA DE INVERSIONES": {}
-                },
-                "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "ACTIVIDADES EMPRESARIALES DE CONSULTORIA": {},
-                    "AJUSTES POR INFLACION": {},
-                    "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS": {},
-                    "ALQUILER EQUIPO DE TRANSPORTE": {},
-                    "ALQUILER MAQUINARIA Y EQUIPO": {},
-                    "ARRENDAMIENTOS DE BIENES INMUEBLES": {},
-                    "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA": {},
-                    "DOTACION DE PERSONAL": {},
-                    "ENVASE Y EMPAQUE": {},
-                    "FOTOCOPIADO": {},
-                    "FOTOGRAFIA": {},
-                    "INMOBILIARIAS POR RETRIBUCION O CONTRATA": {},
-                    "INVESTIGACION Y SEGURIDAD": {},
-                    "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO": {},
-                    "LIMPIEZA DE INMUEBLES": {},
-                    "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA": {},
-                    "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO": {},
-                    "PROCESAMIENTO DE DATOS": {},
-                    "PUBLICIDAD": {}
-                },
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-                    "ACTIVIDAD DE CAZA": {},
-                    "ACTIVIDAD DE SILVICULTURA": {},
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "CRIA DE GANADO CABALLAR Y VACUNO": {},
-                    "CRIA DE OTROS ANIMALES": {},
-                    "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS": {},
-                    "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL": {},
-                    "CULTIVO DE BANANO": {},
-                    "CULTIVO DE CAFE": {},
-                    "CULTIVO DE CANA DE AZUCAR": {},
-                    "CULTIVO DE CEREALES": {},
-                    "CULTIVO DE FLORES": {},
-                    "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS": {},
-                    "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES": {},
-                    "OTROS CULTIVOS AGRICOLAS": {},
-                    "PRODUCCION AVICOLA": {},
-                    "SERVICIOS AGRICOLAS Y GANADEROS": {}
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-                "COMERCIO AL POR MAYOR Y AL POR MENOR": {
-                    "AJUSTES POR INFLACION": {},
-                    "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES": {},
-                    "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS": {},
-                    "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA": {},
-                    "VENTA DE ANIMALES VIVOS Y CUEROS": {},
-                    "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS": {},
-                    "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS": {},
-                    "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS": {},
-                    "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS": {},
-                    "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO": {},
-                    "VENTA DE ELECTRODOMESTICOS Y MUEBLES": {},
-                    "VENTA DE EMPAQUES": {},
-                    "VENTA DE EQUIPO FOTOGRAFICO": {},
-                    "VENTA DE EQUIPO OPTICO Y DE PRECISION": {},
-                    "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO": {},
-                    "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA": {},
-                    "VENTA DE INSTRUMENTOS MUSICALES": {},
-                    "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS": {},
-                    "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES": {},
-                    "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS": {},
-                    "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES": {},
-                    "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES": {},
-                    "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES": {},
-                    "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR": {},
-                    "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION": {},
-                    "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS": {},
-                    "VENTA DE OTROS PRODUCTOS": {
-                        "Ingresos Generales": {}
-                    },
-                    "VENTA DE PAPEL Y CARTON": {},
-                    "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES": {},
-                    "VENTA DE PINTURAS Y LACAS": {},
-                    "VENTA DE PRODUCTOS AGROPECUARIOS": {},
-                    "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR": {},
-                    "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA": {},
-                    "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS": {},
-                    "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS": {},
-                    "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO": {},
-                    "VENTA DE QUIMICOS": {},
-                    "VENTA DE VEHICULOS AUTOMOTORES": {}
-                },
-                "CONSTRUCCION": {
-                    "ACONDICIONAMIENTO DE EDIFICIOS": {},
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "ALQUILER DE EQUIPO CON OPERARIOS": {},
-                    "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL": {},
-                    "PREPARACION DE TERRENOS": {},
-                    "TERMINACION DE EDIFICACIONES": {}
-                },
-                "DEVOLUCIONES EN VENTAS (DB)": {
-                    "AJUSTES POR INFLACION": {}
-                },
-                "ENSENANZA": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "ACTIVIDADES RELACIONADAS CON LA EDUCACION": {},
-                    "AJUSTES POR INFLACION": {}
-                },
-                "EXPLOTACION DE MINAS Y CANTERAS": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "CARBON": {},
-                    "GAS NATURAL": {},
-                    "MINERALES DE HIERRO": {},
-                    "MINERALES METALIFEROS NO FERROSOS": {},
-                    "ORO": {},
-                    "OTRAS MINAS Y CANTERAS": {},
-                    "PETROLEO CRUDO": {},
-                    "PIEDRA, ARENA Y ARCILLA": {},
-                    "PIEDRAS PRECIOSAS": {},
-                    "PRESTACION DE SERVICIOS SECTOR MINERO": {},
-                    "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS": {}
-                },
-                "HOTELES Y RESTAURANTES": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "BARES Y CANTINAS": {},
-                    "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE": {},
-                    "HOTELERIA": {},
-                    "RESTAURANTES": {}
-                },
-                "INDUSTRIAS MANUFACTURERAS": {
-                    "ACABADO DE PRODUCTOS TEXTILES": {},
-                    "AJUSTES POR INFLACION": {},
-                    "CORTE, TALLADO Y ACABADO DE LA PIEDRA": {},
-                    "CURTIDO, ADOBO O PREPARACION DE CUERO": {},
-                    "EDICIONES Y PUBLICACIONES": {},
-                    "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO": {},
-                    "ELABORACION DE ACEITES Y GRASAS": {},
-                    "ELABORACION DE ALIMENTOS PARA ANIMALES": {},
-                    "ELABORACION DE ALMIDONES Y DERIVADOS": {},
-                    "ELABORACION DE APARATOS DE USO DOMESTICO": {},
-                    "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO": {},
-                    "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES": {},
-                    "ELABORACION DE AZUCAR Y MELAZAS": {},
-                    "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO": {},
-                    "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA": {},
-                    "ELABORACION DE BEBIDAS NO ALCOHOLICAS": {},
-                    "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA": {},
-                    "ELABORACION DE CALZADO": {},
-                    "ELABORACION DE CEMENTO, CAL Y YESO": {},
-                    "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES": {},
-                    "ELABORACION DE EQUIPO DE ILUMINACION": {},
-                    "ELABORACION DE EQUIPO DE OFICINA": {},
-                    "ELABORACION DE FIBRAS": {},
-                    "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR": {},
-                    "ELABORACION DE MALETAS, BOLSOS Y SIMILARES": {},
-                    "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS": {},
-                    "ELABORACION DE OTROS PRODUCTOS DE CAUCHO": {},
-                    "ELABORACION DE OTROS PRODUCTOS DE METAL": {},
-                    "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS": {},
-                    "ELABORACION DE OTROS PRODUCTOS QUIMICOS": {},
-                    "ELABORACION DE OTROS PRODUCTOS TEXTILES": {},
-                    "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO": {},
-                    "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON": {},
-                    "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS": {},
-                    "ELABORACION DE PILAS Y BATERIAS PRIMARIAS": {},
-                    "ELABORACION DE PINTURAS, TINTAS Y MASILLAS": {},
-                    "ELABORACION DE PLASTICO Y CAUCHO SINTETICO": {},
-                    "ELABORACION DE PRENDAS DE VESTIR": {},
-                    "ELABORACION DE PRODUCTOS DE CAFE": {},
-                    "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA": {},
-                    "ELABORACION DE PRODUCTOS DE HORNO DE COQUE": {},
-                    "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO": {},
-                    "ELABORACION DE PRODUCTOS DE MOLINERIA": {},
-                    "ELABORACION DE PRODUCTOS DE PLASTICO": {},
-                    "ELABORACION DE PRODUCTOS DE TABACO": {},
-                    "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS": {},
-                    "ELABORACION DE PRODUCTOS LACTEOS": {},
-                    "ELABORACION DE PRODUCTOS PARA PANADERIA": {},
-                    "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO": {},
-                    "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS": {},
-                    "ELABORACION DE TAPICES Y ALFOMBRAS": {},
-                    "ELABORACION DE TEJIDOS": {},
-                    "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO": {},
-                    "ELABORACION DE VINOS": {},
-                    "FABRICACION DE AERONAVES": {},
-                    "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS": {},
-                    "FABRICACION DE ARTICULOS DE FERRETERIA": {},
-                    "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE": {},
-                    "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS": {},
-                    "FABRICACION DE CARROCERIAS PARA AUTOMOTORES": {},
-                    "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION": {},
-                    "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES": {},
-                    "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL": {},
-                    "FABRICACION DE INSTRUMENTOS DE MUSICA": {},
-                    "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO": {},
-                    "FABRICACION DE JOYAS Y ARTICULOS CONEXOS": {},
-                    "FABRICACION DE JUEGOS Y JUGUETES": {},
-                    "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES": {},
-                    "FABRICACION DE MAQUINARIA Y EQUIPO": {},
-                    "FABRICACION DE MOTOCICLETAS": {},
-                    "FABRICACION DE MUEBLES": {},
-                    "FABRICACION DE OTROS TIPOS DE TRANSPORTE": {},
-                    "FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES": {},
-                    "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL": {},
-                    "FABRICACION DE RELOJES": {},
-                    "FABRICACION DE VEHICULOS AUTOMOTORES": {},
-                    "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES": {},
-                    "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA": {},
-                    "FUNDICION DE METALES NO FERROSOS": {},
-                    "IMPRESION": {},
-                    "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO": {},
-                    "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA": {},
-                    "PREPARACION, ADOBO Y TENIDO DE PIELES": {},
-                    "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO": {},
-                    "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS": {},
-                    "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS": {},
-                    "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS": {},
-                    "PRODUCTOS DE PESCADO": {},
-                    "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS": {},
-                    "RECICLAMIENTO DE DESPERDICIOS": {},
-                    "REPRODUCCION DE GRABACIONES": {},
-                    "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA": {},
-                    "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION": {}
-                },
-                "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES": {
-                    "ACTIVIDAD DE RADIO Y TELEVISION": {},
-                    "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA": {},
-                    "ACTIVIDADES CONEXAS": {},
-                    "ACTIVIDADES DE ASOCIACION": {},
-                    "AGENCIAS DE NOTICIAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES": {},
-                    "ENTRETENIMIENTO Y ESPARCIMIENTO": {},
-                    "EXHIBICION DE FILMES Y VIDEOCINTAS": {},
-                    "GRABACION Y PRODUCCION DE DISCOS": {},
-                    "LAVANDERIAS Y SIMILARES": {},
-                    "PELUQUERIAS Y SIMILARES": {},
-                    "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS": {},
-                    "SERVICIOS FUNERARIOS": {},
-                    "ZONAS FRANCAS": {}
-                },
-                "PESCA": {
-                    "ACTIVIDAD DE PESCA": {},
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "EXPLOTACION DE CRIADEROS DE PECES": {}
-                },
-                "SERVICIOS SOCIALES Y DE SALUD": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "ACTIVIDADES DE SERVICIOS SOCIALES": {},
-                    "ACTIVIDADES VETERINARIAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "SERVICIO DE LABORATORIO": {},
-                    "SERVICIO HOSPITALARIO": {},
-                    "SERVICIO MEDICO": {},
-                    "SERVICIO ODONTOLOGICO": {}
-                },
-                "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "AJUSTES POR INFLACION": {},
-                    "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA": {},
-                    "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS": {},
-                    "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA": {}
-                },
-                "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES": {
-                    "ACTIVIDADES CONEXAS": {},
-                    "AGENCIAS DE VIAJE": {},
-                    "AJUSTES POR INFLACION": {},
-                    "ALMACENAMIENTO Y DEPOSITO": {},
-                    "MANIPULACION DE CARGA": {},
-                    "OTRAS AGENCIAS DE TRANSPORTE": {},
-                    "SERVICIO DE RADIO Y TELEVISION POR CABLE": {},
-                    "SERVICIO DE TELEGRAFO": {},
-                    "SERVICIO DE TRANSMISION DE DATOS": {},
-                    "SERVICIO DE TRANSPORTE POR CARRETERA": {},
-                    "SERVICIO DE TRANSPORTE POR TUBERIAS": {},
-                    "SERVICIO DE TRANSPORTE POR VIA ACUATICA": {},
-                    "SERVICIO DE TRANSPORTE POR VIA AEREA": {},
-                    "SERVICIO DE TRANSPORTE POR VIA FERREA": {},
-                    "SERVICIO POSTAL Y DE CORREO": {},
-                    "SERVICIO TELEFONICO": {},
-                    "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE": {},
-                    "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO": {}
-                }
-            },
-            "root_type": "Income"
-        },
-        "PASIVO": {
-            "BONOS Y PAPELES COMERCIALES": {
-                "BONOS EN CIRCULACION": {},
-                "BONOS OBLIGATORIAMENTE CONVERTIBLES EN ACCIONES": {},
-                "BONOS PENSIONALES": {
-                    "BONOS PENSIONALES POR AMORTIZAR (DB)": {},
-                    "INTERESES CAUSADOS SOBRE BONOS PENSIONALES": {},
-                    "VALOR BONOS PENSIONALES": {}
-                },
-                "PAPELES COMERCIALES": {},
-                "TITULOS PENSIONALES": {
-                    "INTERESES CAUSADOS SOBRE TITULOS PENSIONALES": {},
-                    "TITULOS PENSIONALES POR AMORTIZAR (DB)": {},
-                    "VALOR TITULOS PENSIONALES": {}
-                }
-            },
-            "CUENTAS POR PAGAR": {
-                "A CASA MATRIZ": {},
-                "A COMPANIAS VINCULADAS": {},
-                "A CONTRATISTAS": {},
-                "ACREEDORES OFICIALES": {},
-                "ACREEDORES VARIOS": {
-                    "COMISIONISTAS DE BOLSAS": {},
-                    "DEPOSITARIOS": {},
-                    "DONACIONES ASIGNADAS POR PAGAR": {},
-                    "FONDO DE PERSEVERANCIA": {},
-                    "FONDOS DE CESANTIAS Y/O PENSIONES": {},
-                    "OTROS": {
-                        "Generica a Pagarr": {}
-                    },
-                    "REINTEGROS POR PAGAR": {},
-                    "SOCIEDAD ADMINISTRADORA-FONDOS DE INVERSION": {}
-                },
-                "COSTOS Y GASTOS POR PAGAR": {
-                    "ARRENDAMIENTOS": {},
-                    "COMISIONES": {},
-                    "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS": {},
-                    "GASTOS DE VIAJE": {},
-                    "GASTOS FINANCIEROS": {},
-                    "GASTOS LEGALES": {},
-                    "HONORARIOS": {},
-                    "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS": {},
-                    "OTROS": {},
-                    "SEGUROS": {},
-                    "SERVICIOS ADUANEROS": {},
-                    "SERVICIOS DE MANTENIMIENTO": {},
-                    "SERVICIOS PUBLICOS": {},
-                    "SERVICIOS TECNICOS": {},
-                    "TRANSPORTES, FLETES Y ACARREOS": {}
-                },
-                "CUENTAS CORRIENTES COMERCIALES": {},
-                "CUOTAS POR DEVOLVER": {},
-                "DEUDAS CON ACCIONISTAS O SOCIOS": {
-                    "ACCIONISTAS": {},
-                    "SOCIOS": {}
-                },
-                "DEUDAS CON DIRECTORES": {},
-                "DIVIDENDOS O PARTICIPACIONES POR PAGAR": {
-                    "DIVIDENDOS": {
-                        "LIGINA MARINA CANELON CASTELLANOS": {}
-                    },
-                    "PARTICIPACIONES": {}
-                },
-                "IMPUESTO A LAS VENTAS RETENIDO": {
-                    "IMPUESTO A LAS VENTAS RETENIDO": {
-                        "IMPUESTO A LAS VENTAS RETENIDO": {}
-                    }
-                },
-                "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {
-                    "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {
-                        "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO": {}
-                    }
-                },
-                "INSTALAMENTOS POR PAGAR": {},
-                "ORDENES DE COMPRA POR UTILIZAR": {},
-                "REGALIAS POR PAGAR": {},
-                "RETENCION EN LA FUENTE": {
-                    "ARRENDAMIENTOS": {
-                        "ARRENDAMIENTOS BIENES INMUEBLES": {}
-                    },
-                    "AUTORRETENCIONES": {},
-                    "COMISIONES": {
-                        "COMISIONES": {}
-                    },
-                    "COMPRAS": {
-                        "COMPRAS GRAL": {}
-                    },
-                    "DIVIDENDOS Y/O PARTICIPACIONES": {},
-                    "ENAJENACION PROPIEDADES PLANTA Y EQUIPO, PERSONAS NATURALES": {},
-                    "HONORARIOS": {
-                        "RETEFTE HONORARIOS 10%": {},
-                        "RETEFTE HONORARIOS 11%": {}
-                    },
-                    "LOTERIAS, RIFAS, APUESTAS Y SIMILARES": {},
-                    "OTRAS RETENCIONES Y PATRIMONIO": {
-                        "OTRAS RETENCIONES Y PATRIMONIO": {}
-                    },
-                    "PAGO DIAN RETENCIONES": {
-                        "PAGO DIAN RETENCIONES": {}
-                    },
-                    "POR IMPUESTO DE TIMBRE": {},
-                    "POR INGRESOS OBTENIDOS EN EL EXTERIOR": {},
-                    "POR PAGOS AL EXTERIOR": {},
-                    "RENDIMIENTOS FINANCIEROS": {},
-                    "SALARIOS Y PAGOS LABORALES": {
-                        "SALARIOS Y PAGOS LABORALES": {}
-                    },
-                    "SERVICIOS": {
-                        "ASEO Y/O VIGILANCIA": {},
-                        "DE HOTEL, RESTAURANTE Y HOSPEDAJE": {},
-                        "SERVICIOS GRAL DECLARANTES": {},
-                        "SERVICIOS GRAL NO DECLARANTES": {},
-                        "SERVICIOS TEMPORALES": {},
-                        "TRANSPORTE DE CARGA": {},
-                        "TRANSPORTE DE PASAJEROS TERRESTRE": {}
-                    }
-                },
-                "RETENCIONES Y APORTES DE NOMINA": {
-                    "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP": {},
-                    "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS": {},
-                    "APORTES AL FIC": {},
-                    "APORTES AL ICBF, SENA Y CAJAS DE COMPENSACION": {},
-                    "COOPERATIVAS": {},
-                    "EMBARGOS JUDICIALES": {},
-                    "FONDOS": {},
-                    "LIBRANZAS": {},
-                    "OTROS": {},
-                    "SINDICATOS": {}
-                }
-            },
-            "DIFERIDOS": {
-                "ABONOS DIFERIDOS": {
-                    "REAJUSTE DEL SISTEMA": {}
-                },
-                "CREDITO POR CORRECCION MONETARIA DIFERIDA": {},
-                "IMPUESTOS DIFERIDOS": {
-                    "AJUSTES POR INFLACION": {},
-                    "DIVERSOS": {},
-                    "POR DEPRECIACION FLEXIBLE": {}
-                },
-                "INGRESOS RECIBIDOS POR ANTICIPADO": {
-                    "ARRENDAMIENTOS": {},
-                    "COMISIONES": {},
-                    "CUOTAS DE ADMINISTRACION": {},
-                    "DE SUSCRIPTORES": {},
-                    "HONORARIOS": {},
-                    "INTERESES": {},
-                    "MATRICULAS Y PENSIONES": {},
-                    "MERCANCIA EN TRANSITO YA VENDIDA": {},
-                    "OTROS": {},
-                    "SERVICIOS TECNICOS": {},
-                    "TRANSPORTES, FLETES Y ACARREOS": {}
-                },
-                "UTILIDAD DIFERIDA EN VENTAS A PLAZOS": {}
-            },
-            "IMPUESTOS, GRAVAMENES Y TASAS": {
-                "A LA PROPIEDAD RAIZ": {},
-                "A LAS EXPORTACIONES CAFETERAS": {},
-                "A LAS IMPORTACIONES": {},
-                "AL AZAR Y JUEGOS": {},
-                "AL SACRIFICIO DE GANADO": {},
-                "CUOTAS DE FOMENTO": {},
-                "DE ESPECTACULOS PUBLICOS": {},
-                "DE HIDROCARBUROS Y MINAS": {
-                    "DE HIDROCARBUROS": {},
-                    "DE MINAS": {}
-                },
-                "DE INDUSTRIA Y COMERCIO": {
-                    "VIGENCIA FISCAL CORRIENTE": {
-                        "IMPUESTO GENERADO": {},
-                        "IMPUESTOS DESCOTABLES": {},
-                        "IMPUESTOS RETENIDOS": {},
-                        "PAGOS SECRETARIA DE HACIENDA DISTRITAL": {}
-                    },
-                    "VIGENCIAS FISCALES ANTERIORES": {}
-                },
-                "DE LICORES, CERVEZAS Y CIGARRILLOS": {
-                    "DE CERVEZAS": {},
-                    "DE CIGARRILLOS": {},
-                    "DE LICORES": {}
-                },
-                "DE RENTA Y COMPLEMENTARIOS": {
-                    "VIGENCIA FISCAL CORRIENTE": {},
-                    "VIGENCIAS FISCALES ANTERIORES": {}
-                },
-                "DE TURISMO": {},
-                "DE VALORIZACION": {
-                    "VIGENCIA FISCAL CORRIENTE": {},
-                    "VIGENCIAS FISCALES ANTERIORES": {}
-                },
-                "DE VEHICULOS": {
-                    "VIGENCIA FISCAL CORRIENTE": {},
-                    "VIGENCIAS FISCALES ANTERIORES": {}
-                },
-                "DERECHOS SOBRE INSTRUMENTOS PUBLICOS": {},
-                "GRAVAMENES Y REGALIAS POR UTILIZACION DEL SUELO": {},
-                "IMPUESTO SOBRE LAS VENTAS POR PAGAR": {
-                    "IVA DESCONTABLE": {
-                        "IVA DESCONTABLE": {}
-                    },
-                    "IVA GENERADO": {
-                        "IVA GENERADO": {}
-                    },
-                    "IVA RETENIDO": {
-                        "IVA RETENIDO": {}
-                    },
-                    "PAGOS DIAN": {
-                        "PAGOS DIAN": {}
-                    }
-                },
-                "OTROS": {},
-                "REGALIAS E IMPUESTOS A LA PEQUENA Y MEDIANA MINERIA": {},
-                "TASA POR UTILIZACION DE PUERTOS": {}
-            },
-            "OBLIGACIONES FINANCIERAS": {
-                "BANCOS DEL EXTERIOR": {
-                    "ACEPTACIONES BANCARIAS": {},
-                    "CARTAS DE CREDITO": {},
-                    "PAGARES": {},
-                    "SOBREGIROS": {}
-                },
-                "BANCOS NACIONALES": {
-                    "ACEPTACIONES BANCARIAS": {},
-                    "CARTAS DE CREDITO": {},
-                    "PAGARES": {
-                        "BANCOLOMBIA MORATO": {}
-                    },
-                    "SOBREGIROS": {}
-                },
-                "COMPANIAS DE FINANCIAMIENTO COMERCIAL": {
-                    "ACEPTACIONES FINANCIERAS": {},
-                    "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)": {},
-                    "PAGARES": {}
-                },
-                "COMPROMISOS DE RECOMPRA DE CARTERA NEGOCIADA": {},
-                "COMPROMISOS DE RECOMPRA DE INVERSIONES NEGOCIADAS": {
-                    "ACCIONES": {},
-                    "ACEPTACIONES BANCARIAS O FINANCIERAS": {},
-                    "BONOS": {},
-                    "CEDULAS": {},
-                    "CERTIFICADOS": {},
-                    "CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "OTROS": {},
-                    "PAPELES COMERCIALES": {},
-                    "TITULOS": {}
-                },
-                "CORPORACIONES DE AHORRO Y VIVIENDA": {
-                    "HIPOTECARIAS": {},
-                    "PAGARES": {},
-                    "SOBREGIROS": {}
-                },
-                "CORPORACIONES FINANCIERAS": {
-                    "ACEPTACIONES FINANCIERAS": {},
-                    "CARTAS DE CREDITO": {},
-                    "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)": {},
-                    "PAGARES": {}
-                },
-                "ENTIDADES FINANCIERAS DEL EXTERIOR": {},
-                "OBLIGACIONES GUBERNAMENTALES": {
-                    "ENTIDADES OFICIALES": {},
-                    "GOBIERNO NACIONAL": {}
-                },
-                "OTRAS OBLIGACIONES": {
-                    "CASA MATRIZ": {},
-                    "COMPANIAS VINCULADAS": {},
-                    "DIRECTORES": {},
-                    "FONDOS Y COOPERATIVAS": {},
-                    "OTRAS": {},
-                    "PARTICULARES": {
-                        "PARTICULARES": {}
-                    },
-                    "SOCIOS O ACCIONISTAS": {}
-                }
-            },
-            "OBLIGACIONES LABORALES": {
-                "CESANTIAS CONSOLIDADAS": {
-                    "LEY 50 DE 1990 Y NORMAS POSTERIORES": {},
-                    "LEY LABORAL ANTERIOR": {}
-                },
-                "CUOTAS PARTES PENSIONES DE JUBILACION": {},
-                "INDEMNIZACIONES LABORALES": {},
-                "INTERESES SOBRE CESANTIAS": {},
-                "PENSIONES POR PAGAR": {},
-                "PRESTACIONES EXTRALEGALES": {
-                    "AUXILIOS": {},
-                    "BONIFICACIONES": {},
-                    "DOTACION Y SUMINISTRO A TRABAJADORES": {},
-                    "OTRAS": {},
-                    "PRIMAS": {},
-                    "SEGUROS": {}
-                },
-                "PRIMA DE SERVICIOS": {},
-                "SALARIOS POR PAGAR": {},
-                "VACACIONES CONSOLIDADAS": {}
-            },
-            "OTROS PASIVOS": {
-                "ACREEDORES DEL SISTEMA": {
-                    "CUOTAS NETAS": {},
-                    "GRUPOS EN FORMACION": {}
-                },
-                "ANTICIPOS Y AVANCES RECIBIDOS": {
-                    "DE CLIENTES": {},
-                    "OTROS": {},
-                    "PARA OBRAS EN PROCESO": {},
-                    "SOBRE CONTRATOS": {}
-                },
-                "CUENTAS DE OPERACION CONJUNTA": {},
-                "CUENTAS EN PARTICIPACION": {},
-                "DEPOSITOS RECIBIDOS": {
-                    "DE LICITACIONES": {},
-                    "DE MANEJO DE BIENES": {},
-                    "FONDO DE RESERVA": {},
-                    "OTROS": {},
-                    "PARA FUTURA SUSCRIPCION DE ACCIONES": {},
-                    "PARA FUTURO PAGO DE CUOTAS O DERECHOS SOCIALES": {},
-                    "PARA GARANTIA DE CONTRATOS": {},
-                    "PARA GARANTIA EN LA PRESTACION DE SERVICIOS": {}
-                },
-                "DIVERSOS": {
-                    "PRESTAMOS DE PRODUCTOS": {},
-                    "PROGRAMA DE EXTENSION AGROPECUARIA": {},
-                    "REEMBOLSO DE COSTOS EXPLORATORIOS": {}
-                },
-                "EMBARGOS JUDICIALES": {
-                    "DEPOSITOS JUDICIALES": {},
-                    "INDEMNIZACIONES": {}
-                },
-                "INGRESOS RECIBIDOS PARA TERCEROS": {
-                    "VALORES RECIBIDOS PARA TERCEROS": {},
-                    "VENTA POR CUENTA DE TERCEROS": {}
-                },
-                "RETENCIONES A TERCEROS SOBRE CONTRATOS": {
-                    "CUMPLIMIENTO OBLIGACIONES LABORALES": {},
-                    "GARANTIA CUMPLIMIENTO DE CONTRATOS": {},
-                    "PARA ESTABILIDAD DE OBRA": {}
-                }
-            },
-            "PASIVOS ESTIMADOS Y PROVISIONES": {
-                "PARA CONTINGENCIAS": {
-                    "ADMINISTRATIVOS": {},
-                    "CIVILES": {},
-                    "COMERCIALES": {},
-                    "INTERESES POR MULTAS Y SANCIONES": {},
-                    "LABORALES": {},
-                    "MULTAS Y SANCIONES AUTORIDADES ADMINISTRATIVAS": {},
-                    "OTRAS": {},
-                    "PENALES": {},
-                    "RECLAMOS": {}
-                },
-                "PARA COSTOS Y GASTOS": {
-                    "COMISIONES": {},
-                    "GARANTIAS": {},
-                    "GASTOS DE VIAJE": {},
-                    "HONORARIOS": {},
-                    "INTERESES": {},
-                    "MATERIALES Y REPUESTOS": {},
-                    "OTROS": {},
-                    "REGALIAS": {},
-                    "SERVICIOS PUBLICOS": {},
-                    "SERVICIOS TECNICOS": {},
-                    "TRANSPORTES, FLETES Y ACARREOS": {}
-                },
-                "PARA MANTENIMIENTO Y REPARACIONES": {
-                    "ACUEDUCTOS, PLANTAS Y REDES": {},
-                    "ARMAMENTO DE VIGILANCIA": {},
-                    "CONSTRUCCIONES Y EDIFICACIONES": {},
-                    "ENVASES Y EMPAQUES": {},
-                    "EQUIPO DE COMPUTACION Y COMUNICACION": {},
-                    "EQUIPO DE HOTELES Y RESTAURANTES": {},
-                    "EQUIPO DE OFICINA": {},
-                    "EQUIPO MEDICO-CIENTIFICO": {},
-                    "FLOTA Y EQUIPO AEREO": {},
-                    "FLOTA Y EQUIPO DE TRANSPORTE": {},
-                    "FLOTA Y EQUIPO FERREO": {},
-                    "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
-                    "MAQUINARIA Y EQUIPO": {},
-                    "OTROS": {},
-                    "PLANTACIONES AGRICOLAS Y FORESTALES": {},
-                    "POZOS ARTESIANOS": {},
-                    "TERRENOS": {},
-                    "VIAS DE COMUNICACION": {}
-                },
-                "PARA OBLIGACIONES DE GARANTIAS": {},
-                "PARA OBLIGACIONES FISCALES": {
-                    "DE HIDROCARBUROS Y MINAS": {},
-                    "DE INDUSTRIA Y COMERCIO": {},
-                    "DE RENTA Y COMPLEMENTARIOS": {},
-                    "DE VEHICULOS": {},
-                    "OTROS": {},
-                    "TASA POR UTILIZACION DE PUERTOS": {}
-                },
-                "PARA OBLIGACIONES LABORALES": {
-                    "CESANTIAS": {},
-                    "INTERESES SOBRE CESANTIAS": {},
-                    "OTRAS": {},
-                    "PRESTACIONES EXTRALEGALES": {},
-                    "PRIMA DE SERVICIOS": {},
-                    "VACACIONES": {},
-                    "VIATICOS": {}
-                },
-                "PARA OBRAS DE URBANISMO": {
-                    "ACUEDUCTO Y ALCANTARILLADO": {},
-                    "ENERGIA ELECTRICA": {},
-                    "OTROS": {},
-                    "TELEFONOS": {}
-                },
-                "PENSIONES DE JUBILACION": {
-                    "CALCULO ACTUARIAL PENSIONES DE JUBILACION": {},
-                    "PENSIONES DE JUBILACION POR AMORTIZAR (DB)": {}
-                },
-                "PROVISIONES DIVERSAS": {
-                    "AUTOSEGURO": {},
-                    "OTRAS": {},
-                    "PARA AJUSTES EN REDENCION DE UNIDADES": {},
-                    "PARA BENEFICENCIA": {},
-                    "PARA COMUNICACIONES": {},
-                    "PARA OPERACION": {},
-                    "PARA PERDIDA EN TRANSPORTE": {},
-                    "PARA PROTECCION DE BIENES AGOTABLES": {},
-                    "PLANES Y PROGRAMAS DE REFORESTACION Y ELECTRIFICACION": {}
-                }
-            },
-            "PROVEEDORES": {
-                "CASA MATRIZ": {},
-                "COMPANIAS VINCULADAS": {},
-                "CUENTAS CORRIENTES COMERCIALES": {},
-                "DEL EXTERIOR": {
-                    "PROVEEDORES EXTRANJEROS CXP": {
-                        "PROVEEDORES EXTRANJEROS CXP": {}
-                    }
-                },
-                "NACIONALES": {
-                    "PROVEEDORES NACIONALES CXP": {
-                        "PROVEEDORES NACIONALES CXP": {}
-                    }
-                }
-            },
-            "root_type": "Liability"
-        },
-        "PATRIMONIO": {
-            "CAPITAL SOCIAL": {
-                "APORTES DEL ESTADO": {},
-                "APORTES SOCIALES": {
-                    "APORTES DE SOCIOS-FONDO MUTUO DE INVERSION": {},
-                    "CONTRIBUCION DE LA EMPRESA-FONDO MUTUO DE INVERSION": {},
-                    "CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "SUSCRIPCIONES DEL PUBLICO": {}
-                },
-                "CAPITAL ASIGNADO": {},
-                "CAPITAL DE PERSONAS NATURALES": {},
-                "CAPITAL SUSCRITO Y PAGADO": {
-                    "CAPITAL AUTORIZADO": {},
-                    "CAPITAL POR SUSCRIBIR (DB)": {},
-                    "CAPITAL SUSCRITO POR COBRAR (DB)": {},
-                    "CAPITAL SUSCRITO Y PAGADO": {
-                        "CAPITAL SUSCRITO Y PAGADO": {}
-                    }
-                },
-                "FONDO SOCIAL": {},
-                "INVERSION SUPLEMENTARIA AL CAPITAL ASIGNADO": {}
-            },
-            "DIVIDENDOS O PARTICIPACIONES DECRETADOS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {
-                "DIVIDENDOS DECRETADOS EN ACCIONES": {},
-                "PARTICIPACIONES DECRETADAS EN CUOTAS O PARTES DE INTERES SOCIAL": {}
-            },
-            "RESERVAS": {
-                "RESERVAS ESTATUTARIAS": {
-                    "OTRAS": {},
-                    "PARA FUTURAS CAPITALIZACIONES": {},
-                    "PARA FUTUROS ENSANCHES": {},
-                    "PARA REPOSICION DE ACTIVOS": {}
-                },
-                "RESERVAS OBLIGATORIAS": {
-                    "ACCIONES PROPIAS READQUIRIDAS (DB)": {},
-                    "CUOTAS O PARTES DE INTERES SOCIAL PROPIAS READQUIRIDAS (DB)": {},
-                    "OTRAS": {},
-                    "RESERVA LEGAL": {},
-                    "RESERVA LEY 4\u00aa DE 1980": {},
-                    "RESERVA LEY 7\u00aa DE 1990": {},
-                    "RESERVA PARA EXTENSION AGROPECUARIA": {},
-                    "RESERVA PARA READQUISICION DE ACCIONES": {},
-                    "RESERVA PARA READQUISICION DE CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "RESERVA PARA REPOSICION DE SEMOVIENTES": {},
-                    "RESERVAS POR DISPOSICIONES FISCALES": {}
-                },
-                "RESERVAS OCASIONALES": {
-                    "A DISPOSICION DEL MAXIMO ORGANO SOCIAL": {},
-                    "OTRAS": {},
-                    "PARA ADQUISICION O REPOSICION DE PROPIEDADES, PLANTA Y EQUIPO": {},
-                    "PARA BENEFICENCIA Y CIVISMO": {},
-                    "PARA CAPITAL DE TRABAJO": {},
-                    "PARA ESTABILIZACION DE RENDIMIENTOS": {},
-                    "PARA FOMENTO ECONOMICO": {},
-                    "PARA FUTURAS CAPITALIZACIONES": {},
-                    "PARA FUTUROS ENSANCHES": {},
-                    "PARA INVESTIGACIONES Y DESARROLLO": {}
-                }
-            },
-            "RESULTADOS DE EJERCICIOS ANTERIORES": {
-                "PERDIDAS ACUMULADAS": {},
-                "UTILIDADES ACUMULADAS": {}
-            },
-            "RESULTADOS DEL EJERCICIO": {
-                "PERDIDA DEL EJERCICIO": {},
-                "UTILIDAD DEL EJERCICIO": {
-                    "UTILIDAD DEL EJERCICIO": {
-                        "UTILIDAD DEL EJERCICIO": {}
-                    }
-                }
-            },
-            "REVALORIZACION DEL PATRIMONIO": {
-                "AJUSTES POR INFLACION": {
-                    "DE ACTIVOS EN PERIODO IMPRODUCTIVO": {},
-                    "DE AJUSTES DECRETO 3019 DE 1989": {},
-                    "DE CAPITAL SOCIAL": {},
-                    "DE DIVIDENDOS Y PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "DE RESERVAS": {},
-                    "DE RESULTADOS DE EJERCICIOS ANTERIORES": {},
-                    "DE SANEAMIENTO FISCAL": {},
-                    "DE SUPERAVIT DE CAPITAL": {},
-                    "SUPERAVIT METODO DE PARTICIPACION": {}
-                },
-                "AJUSTES POR INFLACION DECRETO 3019 DE 1989": {},
-                "SANEAMIENTO FISCAL": {}
-            },
-            "SUPERAVIT DE CAPITAL": {
-                "CREDITO MERCANTIL": {},
-                "DONACIONES": {
-                    "EN BIENES INMUEBLES": {},
-                    "EN BIENES MUEBLES": {},
-                    "EN DINERO": {},
-                    "EN INTANGIBLES": {},
-                    "EN VALORES MOBILIARIOS": {}
-                },
-                "KNOW HOW": {},
-                "PRIMA EN COLOCACION DE ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL": {
-                    "PRIMA EN COLOCACION DE ACCIONES": {},
-                    "PRIMA EN COLOCACION DE ACCIONES POR COBRAR (DB)": {},
-                    "PRIMA EN COLOCACION DE CUOTAS O PARTES DE INTERES SOCIAL": {}
-                },
-                "SUPERAVIT METODO DE PARTICIPACION": {
-                    "DE ACCIONES": {},
-                    "DE CUOTAS O PARTES DE INTERES SOCIAL": {}
-                }
-            },
-            "SUPERAVIT POR VALORIZACIONES": {
-                "DE INVERSIONES": {
-                    "ACCIONES": {},
-                    "CUOTAS O PARTES DE INTERES SOCIAL": {},
-                    "DERECHOS FIDUCIARIOS": {}
-                },
-                "DE OTROS ACTIVOS": {
-                    "BIENES DE ARTE Y CULTURA": {},
-                    "BIENES ENTREGADOS EN COMODATO": {},
-                    "BIENES RECIBIDOS EN PAGO": {},
-                    "INVENTARIO DE SEMOVIENTES": {}
-                },
-                "DE PROPIEDADES, PLANTA Y EQUIPO": {
-                    "ACUEDUCTOS, PLANTAS Y REDES": {},
-                    "ARMAMENTO DE VIGILANCIA": {},
-                    "CONSTRUCCIONES Y EDIFICACIONES": {},
-                    "ENVASES Y EMPAQUES": {},
-                    "EQUIPO DE COMPUTACION Y COMUNICACION": {},
-                    "EQUIPO DE HOTELES Y RESTAURANTES": {},
-                    "EQUIPO DE OFICINA": {},
-                    "EQUIPO MEDICO-CIENTIFICO": {},
-                    "FLOTA Y EQUIPO AEREO": {},
-                    "FLOTA Y EQUIPO DE TRANSPORTE": {},
-                    "FLOTA Y EQUIPO FERREO": {},
-                    "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO": {},
-                    "MAQUINARIA Y EQUIPO": {},
-                    "MATERIALES PROYECTOS PETROLEROS": {},
-                    "MINAS Y CANTERAS": {},
-                    "PLANTACIONES AGRICOLAS Y FORESTALES": {},
-                    "POZOS ARTESIANOS": {},
-                    "SEMOVIENTES": {},
-                    "TERRENOS": {},
-                    "VIAS DE COMUNICACION": {},
-                    "YACIMIENTOS": {}
-                }
-            },
-            "root_type": "Asset"
-        }
-    }
-}
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/co_plan_unico_de_cuentas.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/co_plan_unico_de_cuentas.json
new file mode 100644
index 0000000..622f4b6
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/co_plan_unico_de_cuentas.json
@@ -0,0 +1,9400 @@
+{
+  "country_code": "co",
+  "name": "Colombia PUC",
+  "tree": {
+    "Activo": {
+      "account_number": "1",
+      "root_type": "Asset",
+      "Disponible": {
+        "account_number": "11",
+        "Caja": {
+          "account_number": "1105",
+          "account_type": "Cash",
+          "Caja general": {
+            "account_number": "110505",
+            "account_type": "Cash"
+          },
+          "Cajas menores": {
+            "account_number": "110510",
+            "account_type": "Cash"
+          },
+          "Moneda extranjera": {
+            "account_number": "110515",
+            "account_type": "Cash"
+          }
+        },
+        "Bancos": {
+          "account_number": "1110",
+          "account_type": "Bank",
+          "Moneda nacional": {
+            "account_number": "111005",
+            "account_type": "Bank"
+          },
+          "Moneda extranjera": {
+            "account_number": "111010",
+            "account_type": "Bank"
+          }
+        },
+        "Remesas en tr\u00e1nsito": {
+          "account_number": "1115",
+          "Moneda nacional": {
+            "account_number": "111505"
+          },
+          "Moneda extranjera": {
+            "account_number": "111510"
+          }
+        },
+        "Cuentas de ahorro": {
+          "account_number": "1120",
+          "Bancos": {
+            "account_number": "112005"
+          },
+          "Corporaciones de ahorro y vivienda": {
+            "account_number": "112010"
+          },
+          "Organismos cooperativos financieros": {
+            "account_number": "112015"
+          }
+        },
+        "Fondos": {
+          "account_number": "1125",
+          "Rotatorios moneda nacional": {
+            "account_number": "112505"
+          },
+          "Rotatorios moneda extranjera": {
+            "account_number": "112510"
+          },
+          "Especiales moneda nacional": {
+            "account_number": "112515"
+          },
+          "Especiales moneda extranjera": {
+            "account_number": "112520"
+          },
+          "De amortizaci\u00f3n moneda nacional": {
+            "account_number": "112525"
+          },
+          "De amortizaci\u00f3n moneda extranjera": {
+            "account_number": "112530"
+          }
+        }
+      },
+      "Inversiones": {
+        "account_number": "12",
+        "Acciones": {
+          "account_number": "1205",
+          "Agricultura, ganader\u00eda, caza y silvicultura": {
+            "account_number": "120505"
+          },
+          "Pesca": {
+            "account_number": "120510"
+          },
+          "Explotaci\u00f3n de minas y canteras": {
+            "account_number": "120515"
+          },
+          "Industria manufacturera": {
+            "account_number": "120520"
+          },
+          "Suministro de electricidad, gas y agua": {
+            "account_number": "120525"
+          },
+          "Construcci\u00f3n": {
+            "account_number": "120530"
+          },
+          "Comercio al por mayor y al por menor": {
+            "account_number": "120535"
+          },
+          "Hoteles y restaurantes": {
+            "account_number": "120540"
+          },
+          "Transporte, almacenamiento y comunicaciones": {
+            "account_number": "120545"
+          },
+          "Actividad financiera": {
+            "account_number": "120550"
+          },
+          "Actividades inmobiliarias, empresariales y de alquiler": {
+            "account_number": "120555"
+          },
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+            "account_type": "Receivable"
+          },
+          "Con garant\u00eda personal": {
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+            "account_type": "Receivable"
+          }
+        },
+        "Deudores varios": {
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+          "account_type": "Receivable",
+          "Depositarios": {
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+            "account_type": "Receivable"
+          },
+          "Comisionistas de bolsas": {
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+            "account_type": "Receivable"
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+          "Fondo de inversi\u00f3n": {
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+            "account_type": "Receivable"
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+          "Cuentas por cobrar de terceros": {
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+            "account_type": "Receivable"
+          },
+          "Pagos por cuenta de terceros": {
+            "account_number": "138025",
+            "account_type": "Receivable"
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+          "Fondos de inversi\u00f3n social": {
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+            "account_type": "Receivable"
+          },
+          "Otros": {
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+            "account_type": "Receivable"
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+        "Derechos de recompra de cartera negociada": {
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+          "account_type": "Receivable"
+        },
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+          "account_type": "Receivable"
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+          "account_type": "Receivable",
+          "Clientes": {
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+            "account_type": "Receivable"
+          },
+          "Cuentas corrientes comerciales": {
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+            "account_type": "Receivable"
+          },
+          "Cuentas por cobrar a casa matriz": {
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+            "account_type": "Receivable"
+          },
+          "Cuentas por cobrar a vinculados econ\u00f3micos": {
+            "account_number": "139920",
+            "account_type": "Receivable"
+          },
+          "Cuentas por cobrar a socios y accionistas": {
+            "account_number": "139925",
+            "account_type": "Receivable"
+          },
+          "Anticipos y avances": {
+            "account_number": "139930",
+            "account_type": "Receivable"
+          },
+          "Cuentas de operaci\u00f3n conjunta": {
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+            "account_type": "Receivable"
+          },
+          "Dep\u00f3sitos": {
+            "account_number": "139935",
+            "account_type": "Receivable"
+          },
+          "Promesas de compraventa": {
+            "account_number": "139940",
+            "account_type": "Receivable"
+          },
+          "Ingresos por cobrar": {
+            "account_number": "139945",
+            "account_type": "Receivable"
+          },
+          "Retenci\u00f3n sobre contratos": {
+            "account_number": "139950",
+            "account_type": "Receivable"
+          },
+          "Reclamaciones": {
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+            "account_type": "Receivable"
+          },
+          "Cuentas por cobrar a trabajadores": {
+            "account_number": "139960",
+            "account_type": "Receivable"
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+          "Pr\u00e9stamos a particulares": {
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+            "account_type": "Receivable"
+          },
+          "Deudores varios": {
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+            "account_type": "Receivable"
+          },
+          "Derechos de recompra de cartera negociada": {
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+            "account_type": "Receivable"
+          }
+        }
+      },
+      "Inventarios": {
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+        "account_type": "Stock",
+        "Materias primas": {
+          "account_number": "1405",
+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Productos en proceso": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "141099",
+            "account_type": "Stock"
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+        },
+        "Obras de construcci\u00f3n en curso": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "141599",
+            "account_type": "Stock"
+          }
+        },
+        "Obras de urbanismo": {
+          "account_number": "1417",
+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "141799",
+            "account_type": "Stock"
+          }
+        },
+        "Contratos en ejecuci\u00f3n": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "142099",
+            "account_type": "Stock"
+          }
+        },
+        "Cultivos en desarrollo": {
+          "account_number": "1425",
+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "142599",
+            "account_type": "Stock"
+          }
+        },
+        "Plantaciones agr\u00edcolas": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Productos terminados": {
+          "account_number": "1430",
+          "account_type": "Stock",
+          "Productos manufacturados": {
+            "account_number": "143005",
+            "account_type": "Stock"
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+          "Productos extra\u00eddos y/o procesados": {
+            "account_number": "143010",
+            "account_type": "Stock"
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+          "Productos agr\u00edcolas y forestales": {
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+            "account_type": "Stock"
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+          "Subproductos": {
+            "account_number": "143020",
+            "account_type": "Stock"
+          },
+          "Productos de pesca": {
+            "account_number": "143025",
+            "account_type": "Stock"
+          },
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Mercanc\u00edas no fabricadas por la empresa": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
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+        },
+        "Bienes ra\u00edces para la venta": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Semovientes": {
+          "account_number": "1445",
+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "144599",
+            "account_type": "Stock"
+          }
+        },
+        "Terrenos": {
+          "account_number": "1450",
+          "account_type": "Stock",
+          "Por urbanizar": {
+            "account_number": "145005",
+            "account_type": "Stock"
+          },
+          "Urbanizados por construir": {
+            "account_number": "145010",
+            "account_type": "Stock"
+          },
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Materiales, repuestos y accesorios": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Envases y empaques": {
+          "account_number": "1460",
+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "146099",
+            "account_type": "Stock"
+          }
+        },
+        "Inventarios en tr\u00e1nsito": {
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+          "account_type": "Stock",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Stock"
+          }
+        },
+        "Provisiones": {
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+          "account_type": "Stock",
+          "Para obsolescencia": {
+            "account_number": "149905",
+            "account_type": "Stock"
+          },
+          "Para diferencia de inventario f\u00edsico": {
+            "account_number": "149910",
+            "account_type": "Stock"
+          },
+          "Para p\u00e9rdidas de inventarios": {
+            "account_number": "149915",
+            "account_type": "Stock"
+          },
+          "Lifo": {
+            "account_number": "149920",
+            "account_type": "Stock"
+          }
+        }
+      },
+      "Propiedades, planta y equipo": {
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+        "account_type": "Fixed Asset",
+        "Terrenos": {
+          "account_number": "1504",
+          "account_type": "Fixed Asset",
+          "Urbanos": {
+            "account_number": "150405",
+            "account_type": "Fixed Asset"
+          },
+          "Rurales": {
+            "account_number": "150410",
+            "account_type": "Fixed Asset"
+          },
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
+          }
+        },
+        "Materiales proyectos petroleros": {
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+          "account_type": "Fixed Asset",
+          "Tuber\u00edas y equipo": {
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+            "account_type": "Fixed Asset"
+          },
+          "Costos de importaci\u00f3n materiales": {
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+            "account_type": "Fixed Asset"
+          },
+          "Proyectos de construcci\u00f3n": {
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+            "account_type": "Fixed Asset"
+          },
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
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+        },
+        "Construcciones en curso": {
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+          "Acueductos, plantas y redes": {
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+            "account_type": "Fixed Asset"
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+          "V\u00edas de comunicaci\u00f3n": {
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+          "Pozos artesianos": {
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+            "account_type": "Fixed Asset"
+          },
+          "Proyectos de exploraci\u00f3n": {
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+            "account_type": "Fixed Asset"
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+          "Proyectos de desarrollo": {
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+            "account_type": "Fixed Asset"
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+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
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+        },
+        "Maquinaria y equipos en montaje": {
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+          "Almacenes": {
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+          "Viviendas para empleados y obreros": {
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+          "Terminal de buses y taxis": {
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+            "account_type": "Fixed Asset"
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+          "Terminal f\u00e9rreo": {
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+            "account_type": "Fixed Asset"
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+          "Parqueaderos, garajes y dep\u00f3sitos": {
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+            "account_type": "Fixed Asset"
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+          "Hangares": {
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
+          }
+        },
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+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
+          }
+        },
+        "Equipo de oficina": {
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+          "account_type": "Fixed Asset",
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+            "account_type": "Fixed Asset"
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+          "Equipos": {
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+            "account_type": "Fixed Asset"
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+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
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+        },
+        "Equipo de computaci\u00f3n y comunicaci\u00f3n": {
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+          "account_type": "Fixed Asset",
+          "Equipos de procesamiento de datos": {
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+            "account_type": "Fixed Asset"
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+          "Equipos de telecomunicaciones": {
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+          "Equipos de radio": {
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+            "account_type": "Fixed Asset"
+          },
+          "Sat\u00e9lites y antenas": {
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+            "account_type": "Fixed Asset"
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+          "L\u00edneas telef\u00f3nicas": {
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+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Fixed Asset"
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+        },
+        "Equipo m\u00e9dico-cient\u00edfico": {
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+          "account_type": "Fixed Asset",
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+        },
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+        },
+        "Flota y equipo de transporte": {
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+        },
+        "Flota y equipo fluvial y/o mar\u00edtimo": {
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+          "account_type": "Fixed Asset",
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
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+            "account_type": "Fixed Asset"
+          },
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+            "account_type": "Fixed Asset"
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+          "Prima en colocaci\u00f3n de cuotas o partes de inter\u00e9s social": {
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+          "account_type": "Equity",
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+            "account_type": "Equity"
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+          "Reservas por disposiciones fiscales": {
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+            "account_type": "Equity"
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+          "Reserva para readquisici\u00f3n de acciones": {
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+            "account_type": "Equity"
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+          "Acciones propias readquiridas (DB)": {
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+            "account_type": "Equity"
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+          "Reserva para readquisici\u00f3n de cuotas o partes de inter\u00e9s social": {
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+            "account_type": "Equity"
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+          "Cuotas o partes de inter\u00e9s social propias readquiridas (DB)": {
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+            "account_type": "Equity"
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+          "Reserva para extensi\u00f3n agropecuaria": {
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+            "account_type": "Equity"
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+          "Reserva Ley 7\u00aa de 1990": {
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+            "account_type": "Equity"
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+          "Reserva para reposici\u00f3n de semovientes": {
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+            "account_type": "Equity"
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+          "Reserva Ley 4\u00aa de 1980": {
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+            "account_type": "Equity"
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+            "account_type": "Equity"
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+          "account_type": "Equity",
+          "Para futuras capitalizaciones": {
+            "account_number": "331005",
+            "account_type": "Equity"
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+          "Para reposici\u00f3n de activos": {
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+            "account_type": "Equity"
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+          "Para futuros ensanches": {
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+            "account_type": "Equity"
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+          "Otras": {
+            "account_number": "331095",
+            "account_type": "Equity"
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+        "Reservas ocasionales": {
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+          "account_type": "Equity",
+          "Para beneficencia y civismo": {
+            "account_number": "331505",
+            "account_type": "Equity"
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+          "Para futuras capitalizaciones": {
+            "account_number": "331510",
+            "account_type": "Equity"
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+          "Para futuros ensanches": {
+            "account_number": "331515",
+            "account_type": "Equity"
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+          "Para adquisici\u00f3n o reposici\u00f3n de propiedades, planta y equipo": {
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+            "account_type": "Equity"
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+          "Para investigaciones y desarrollo": {
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+            "account_type": "Equity"
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+          "Para fomento econ\u00f3mico": {
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+            "account_type": "Equity"
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+          "Para capital de trabajo": {
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+            "account_type": "Equity"
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+          "Para estabilizaci\u00f3n de rendimientos": {
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+            "account_type": "Equity"
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+          "A disposici\u00f3n del m\u00e1ximo \u00f3rgano social": {
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+            "account_type": "Equity"
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+            "account_number": "331595",
+            "account_type": "Equity"
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+        "account_type": "Equity",
+        "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Equity"
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+          "De super\u00e1vit de capital": {
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+          "De resultados de ejercicios anteriores": {
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+          "De activos en per\u00edodo improductivo": {
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+          "De saneamiento fiscal": {
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+          "De ajustes Decreto 3019 de 1989": {
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+          "De dividendos y participaciones decretadas en acciones, cuotas o partes de inter\u00e9s social": {
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+            "account_type": "Equity"
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+          "Super\u00e1vit m\u00e9todo de participaci\u00f3n": {
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+        "Ajustes por inflaci\u00f3n Decreto 3019 de 1989": {
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+      "Dividendos o participaciones decretados en acciones, cuotas o partes de inter\u00e9s social": {
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+        "Participaciones decretadas en cuotas o partes de inter\u00e9s social": {
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+          "account_type": "Equity"
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+      "Resultados del ejercicio": {
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+        "Utilidad del ejercicio": {
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+        "Utilidades acumuladas": {
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+        "P\u00e9rdidas acumuladas": {
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+            "account_type": "Equity"
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+          "Flota y equipo f\u00e9rreo": {
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+            "account_type": "Equity"
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+            "account_type": "Equity"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+          "Acabado de productos textiles": {
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de tapices y alfombras": {
+            "account_number": "412023",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de cuerdas, cordeles, bramantes y redes": {
+            "account_number": "412024",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de otros productos textiles": {
+            "account_number": "412025",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de tejidos": {
+            "account_number": "412026",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de prendas de vestir": {
+            "account_number": "412027",
+            "account_type": "Income Account"
+          },
+          "Preparaci\u00f3n, adobo y te\u00f1ido de pieles": {
+            "account_number": "412028",
+            "account_type": "Income Account"
+          },
+          "Curtido, adobo o preparaci\u00f3n de cuero": {
+            "account_number": "412029",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de maletas, bolsos y similares": {
+            "account_number": "412030",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de calzado": {
+            "account_number": "412031",
+            "account_type": "Income Account"
+          },
+          "Producci\u00f3n de madera, art\u00edculos de madera y corcho": {
+            "account_number": "412032",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de pasta y productos de madera, papel y cart\u00f3n": {
+            "account_number": "412033",
+            "account_type": "Income Account"
+          },
+          "Ediciones y publicaciones": {
+            "account_number": "412034",
+            "account_type": "Income Account"
+          },
+          "Impresi\u00f3n": {
+            "account_number": "412035",
+            "account_type": "Income Account"
+          },
+          "Servicios relacionados con la edici\u00f3n y la impresi\u00f3n": {
+            "account_number": "412036",
+            "account_type": "Income Account"
+          },
+          "Reproducci\u00f3n de grabaciones": {
+            "account_number": "412037",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de productos de horno de coque": {
+            "account_number": "412038",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de productos de la refinaci\u00f3n de petr\u00f3leo": {
+            "account_number": "412039",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de sustancias qu\u00edmicas b\u00e1sicas": {
+            "account_number": "412040",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de abonos y compuestos de nitr\u00f3geno": {
+            "account_number": "412041",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de pl\u00e1stico y caucho sint\u00e9tico": {
+            "account_number": "412042",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de productos qu\u00edmicos de uso agropecuario": {
+            "account_number": "412043",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de pinturas, tintas y masillas": {
+            "account_number": "412044",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de productos farmac\u00e9uticos y bot\u00e1nicos": {
+            "account_number": "412045",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de jabones, detergentes y preparados de tocador": {
+            "account_number": "412046",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de otros productos qu\u00edmicos": {
+            "account_number": "412047",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de fibras": {
+            "account_number": "412048",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n  de otros productos de caucho": {
+            "account_number": "412049",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n  de productos de pl\u00e1stico": {
+            "account_number": "412050",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n  de vidrio y productos de vidrio": {
+            "account_number": "412051",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n  de productos de cer\u00e1mica, loza, piedra, arcilla y porcelana": {
+            "account_number": "412052",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n  de cemento, cal y yeso": {
+            "account_number": "412053",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n  de art\u00edculos de hormig\u00f3n, cemento y yeso": {
+            "account_number": "412054",
+            "account_type": "Income Account"
+          },
+          "Corte, tallado y acabado de la piedra": {
+            "account_number": "412055",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de otros productos minerales no met\u00e1licos": {
+            "account_number": "412056",
+            "account_type": "Income Account"
+          },
+          "Industrias b\u00e1sicas y fundici\u00f3n de hierro y acero": {
+            "account_number": "412057",
+            "account_type": "Income Account"
+          },
+          "Productos primarios de metales preciosos y de metales no ferrosos": {
+            "account_number": "412058",
+            "account_type": "Income Account"
+          },
+          "Fundici\u00f3n de metales no ferrosos": {
+            "account_number": "412059",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de productos met\u00e1licos para uso estructural": {
+            "account_number": "412060",
+            "account_type": "Income Account"
+          },
+          "Forja, prensado, estampado, laminado de metal y pulvimetalurgia": {
+            "account_number": "412061",
+            "account_type": "Income Account"
+          },
+          "Revestimiento de metales y obras de ingenier\u00eda mec\u00e1nica": {
+            "account_number": "412062",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de art\u00edculos de ferreter\u00eda": {
+            "account_number": "412063",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de otros productos de metal": {
+            "account_number": "412064",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de maquinaria y equipo": {
+            "account_number": "412065",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de equipos de elevaci\u00f3n y manipulaci\u00f3n": {
+            "account_number": "412066",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de aparatos de uso dom\u00e9stico": {
+            "account_number": "412067",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de equipo de oficina": {
+            "account_number": "412068",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de pilas y bater\u00edas primarias": {
+            "account_number": "412069",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de equipo de iluminaci\u00f3n": {
+            "account_number": "412070",
+            "account_type": "Income Account"
+          },
+          "Elaboraci\u00f3n de otros tipos de equipo el\u00e9ctrico": {
+            "account_number": "412071",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de equipos de radio, televisi\u00f3n y comunicaciones": {
+            "account_number": "412072",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de aparatos e instrumentos m\u00e9dicos": {
+            "account_number": "412073",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de instrumentos de medici\u00f3n y control": {
+            "account_number": "412074",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de instrumentos de \u00f3ptica y equipo fotogr\u00e1fico": {
+            "account_number": "412075",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de relojes": {
+            "account_number": "412076",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de veh\u00edculos automotores": {
+            "account_number": "412077",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de carrocer\u00edas para automotores": {
+            "account_number": "412078",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de partes piezas y accesorios para automotores": {
+            "account_number": "412079",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n y reparaci\u00f3n de buques y otras embarcaciones": {
+            "account_number": "412080",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de locomotoras y material rodante para ferrocarriles": {
+            "account_number": "412081",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de aeronaves": {
+            "account_number": "412082",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de motocicletas": {
+            "account_number": "412083",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de bicicletas y sillas de ruedas": {
+            "account_number": "412084",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de otros tipos de transporte": {
+            "account_number": "412085",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de muebles": {
+            "account_number": "412086",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de joyas y art\u00edculos conexos": {
+            "account_number": "412087",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de instrumentos de m\u00fasica": {
+            "account_number": "412088",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de art\u00edculos y equipo para deporte": {
+            "account_number": "412089",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de juegos y juguetes": {
+            "account_number": "412090",
+            "account_type": "Income Account"
+          },
+          "Reciclamiento de desperdicios": {
+            "account_number": "412091",
+            "account_type": "Income Account"
+          },
+          "Productos de otras industrias manufactureras": {
+            "account_number": "412095",
+            "account_type": "Income Account"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "412099",
+            "account_type": "Income Account"
+          }
+        },
+        "Suministro de electricidad, gas y agua": {
+          "account_number": "4125",
+          "account_type": "Income Account",
+          "Generaci\u00f3n, captaci\u00f3n y distribuci\u00f3n de energ\u00eda el\u00e9ctrica": {
+            "account_number": "412505",
+            "account_type": "Income Account"
+          },
+          "Fabricaci\u00f3n de gas y distribuci\u00f3n de combustibles gaseosos": {
+            "account_number": "412510",
+            "account_type": "Income Account"
+          },
+          "Captaci\u00f3n, depuraci\u00f3n y distribuci\u00f3n de agua": {
+            "account_number": "412515",
+            "account_type": "Income Account"
+          },
+          "Actividades conexas": {
+            "account_number": "412595",
+            "account_type": "Income Account"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "412599",
+            "account_type": "Income Account"
+          }
+        },
+        "Construcci\u00f3n": {
+          "account_number": "4130",
+          "account_type": "Income Account",
+          "Preparaci\u00f3n de terrenos": {
+            "account_number": "413005",
+            "account_type": "Income Account"
+          },
+          "Construcci\u00f3n de edificios y obras de ingenier\u00eda civil": {
+            "account_number": "413010",
+            "account_type": "Income Account"
+          },
+          "Acondicionamiento de edificios": {
+            "account_number": "413015",
+            "account_type": "Income Account"
+          },
+          "Terminaci\u00f3n de edificaciones": {
+            "account_number": "413020",
+            "account_type": "Income Account"
+          },
+          "Alquiler de equipo con operarios": {
+            "account_number": "413025",
+            "account_type": "Income Account"
+          },
+          "Actividades conexas": {
+            "account_number": "413095",
+            "account_type": "Income Account"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "413099",
+            "account_type": "Income Account"
+          }
+        },
+        "Comercio al por mayor y al por menor": {
+          "account_number": "4135",
+          "account_type": "Income Account",
+          "Venta de veh\u00edculos automotores": {
+            "account_number": "413502",
+            "account_type": "Income Account"
+          },
+          "Mantenimiento, reparaci\u00f3n y lavado de veh\u00edculos automotores": {
+            "account_number": "413504",
+            "account_type": "Income Account"
+          },
+          "Venta de partes, piezas y accesorios de veh\u00edculos automotores": {
+            "account_number": "413506",
+            "account_type": "Income Account"
+          },
+          "Venta de combustibles s\u00f3lidos, l\u00edquidos, gaseosos": {
+            "account_number": "413508",
+            "account_type": "Income Account"
+          },
+          "Venta de lubricantes, aditivos, llantas y lujos para automotores": {
+            "account_number": "413510",
+            "account_type": "Income Account"
+          },
+          "Venta a cambio de retribuci\u00f3n o por contrata": {
+            "account_number": "413512",
+            "account_type": "Income Account"
+          },
+          "Venta de insumos, materias primas agropecuarias y flores": {
+            "account_number": "413514",
+            "account_type": "Income Account"
+          },
+          "Venta de otros insumos y materias primas no agropecuarias": {
+            "account_number": "413516",
+            "account_type": "Income Account"
+          },
+          "Venta de animales vivos y cueros": {
+            "account_number": "413518",
+            "account_type": "Income Account"
+          },
+          "Venta de productos en almacenes no especializados": {
+            "account_number": "413520",
+            "account_type": "Income Account"
+          },
+          "Venta de productos agropecuarios": {
+            "account_number": "413522",
+            "account_type": "Income Account"
+          },
+          "Venta de productos textiles, de vestir, de cuero y calzado": {
+            "account_number": "413524",
+            "account_type": "Income Account"
+          },
+          "Venta de papel y cart\u00f3n": {
+            "account_number": "413526",
+            "account_type": "Income Account"
+          },
+          "Venta de libros, revistas, elementos de papeler\u00eda, \u00fatiles y textos escolares": {
+            "account_number": "413528",
+            "account_type": "Income Account"
+          },
+          "Venta de juegos, juguetes y art\u00edculos deportivos": {
+            "account_number": "413530",
+            "account_type": "Income Account"
+          },
+          "Venta de instrumentos quir\u00fargicos y ortop\u00e9dicos": {
+            "account_number": "413532",
+            "account_type": "Income Account"
+          },
+          "Venta de art\u00edculos en relojer\u00edas y joyer\u00edas": {
+            "account_number": "413534",
+            "account_type": "Income Account"
+          },
+          "Venta de electrodom\u00e9sticos y muebles": {
+            "account_number": "413536",
+            "account_type": "Income Account"
+          },
+          "Venta de productos de aseo, farmac\u00e9uticos, medicinales, y art\u00edculos de tocador": {
+            "account_number": "413538",
+            "account_type": "Income Account"
+          },
+          "Venta de cubiertos, vajillas, cristaler\u00eda, porcelanas, cer\u00e1micas y otros art\u00edculos de uso dom\u00e9stico": {
+            "account_number": "413540",
+            "account_type": "Income Account"
+          },
+          "Venta de materiales de construcci\u00f3n, fontaner\u00eda y calefacci\u00f3n": {
+            "account_number": "413542",
+            "account_type": "Income Account"
+          },
+          "Venta de pinturas y lacas": {
+            "account_number": "413544",
+            "account_type": "Income Account"
+          },
+          "Venta de productos de vidrios y marqueter\u00eda": {
+            "account_number": "413546",
+            "account_type": "Income Account"
+          },
+          "Venta de herramientas y art\u00edculos de ferreter\u00eda": {
+            "account_number": "413548",
+            "account_type": "Income Account"
+          },
+          "Venta de qu\u00edmicos": {
+            "account_number": "413550",
+            "account_type": "Income Account"
+          },
+          "Venta de productos intermedios, desperdicios y desechos": {
+            "account_number": "413552",
+            "account_type": "Income Account"
+          },
+          "Venta de maquinaria, equipo de oficina y programas de computador": {
+            "account_number": "413554",
+            "account_type": "Income Account"
+          },
+          "Venta de art\u00edculos en cacharrer\u00edas y miscel\u00e1neas": {
+            "account_number": "413556",
+            "account_type": "Income Account"
+          },
+          "Venta de instrumentos musicales": {
+            "account_number": "413558",
+            "account_type": "Income Account"
+          },
+          "Venta de art\u00edculos en casas de empe\u00f1o y prender\u00edas": {
+            "account_number": "413560",
+            "account_type": "Income Account"
+          },
+          "Venta de equipo fotogr\u00e1fico": {
+            "account_number": "413562",
+            "account_type": "Income Account"
+          },
+          "Venta de equipo \u00f3ptico y de precisi\u00f3n": {
+            "account_number": "413564",
+            "account_type": "Income Account"
+          },
+          "Venta de empaques": {
+            "account_number": "413566",
+            "account_type": "Income Account"
+          },
+          "Venta de equipo profesional y cient\u00edfico": {
+            "account_number": "413568",
+            "account_type": "Income Account"
+          },
+          "Venta de loter\u00edas, rifas, chance, apuestas y similares": {
+            "account_number": "413570",
+            "account_type": "Income Account"
+          },
+          "Reparaci\u00f3n de efectos personales y electrodom\u00e9sticos": {
+            "account_number": "413572",
+            "account_type": "Income Account"
+          },
+          "Venta de otros productos": {
+            "account_number": "413595",
+            "account_type": "Income Account"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "413599",
+            "account_type": "Income Account"
+          }
+        },
+        "Hoteles y restaurantes": {
+          "account_number": "4140",
+          "account_type": "Income Account",
+          "Hoteler\u00eda": {
+            "account_number": "414005",
+            "account_type": "Income Account"
+          },
+          "Campamento y otros tipos de hospedaje": {
+            "account_number": "414010",
+            "account_type": "Income Account"
+          },
+          "Restaurantes": {
+            "account_number": "414015",
+            "account_type": "Income Account"
+          },
+          "Bares y cantinas": {
+            "account_number": "414020",
+            "account_type": "Income Account"
+          },
+          "Actividades conexas": {
+            "account_number": "414095",
+            "account_type": "Income Account"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "414099",
+            "account_type": "Income Account"
+          }
+        },
+        "Transporte, almacenamiento y comunicaciones": {
+          "account_number": "4145",
+          "account_type": "Income Account",
+          "Servicio de transporte por carretera": {
+            "account_number": "414505",
+            "account_type": "Income Account"
+          },
+          "Servicio de transporte por v\u00eda f\u00e9rrea": {
+            "account_number": "414510",
+            "account_type": "Income Account"
+          },
+          "Servicio de transporte por v\u00eda acu\u00e1tica": {
+            "account_number": "414515",
+            "account_type": "Income Account"
+          },
+          "Servicio de transporte por v\u00eda a\u00e9rea": {
+            "account_number": "414520",
+            "account_type": "Income Account"
+          },
+          "Servicio de transporte por tuber\u00edas": {
+            "account_number": "414525",
+            "account_type": "Income Account"
+          },
+          "Manipulaci\u00f3n de carga": {
+            "account_number": "414530",
+            "account_type": "Income Account"
+          },
+          "Almacenamiento y dep\u00f3sito": {
+            "account_number": "414535",
+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+          "Flota y equipo fluvial y/o mar\u00edtimo": {
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+            "account_type": "Income Account"
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+          "Intereses sobre cesant\u00edas": {
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+            "account_type": "Expense Account"
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+            "account_number": "612026",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de prendas de vestir": {
+            "account_number": "612027",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Preparaci\u00f3n, adobo y te\u00f1ido de pieles": {
+            "account_number": "612028",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Curtido, adobo o preparaci\u00f3n de cuero": {
+            "account_number": "612029",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de maletas, bolsos y similares": {
+            "account_number": "612030",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de calzado": {
+            "account_number": "612031",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Producci\u00f3n de madera, art\u00edculos de madera y corcho": {
+            "account_number": "612032",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de pasta y productos de madera, papel y cart\u00f3n": {
+            "account_number": "612033",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Ediciones y publicaciones": {
+            "account_number": "612034",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Impresi\u00f3n": {
+            "account_number": "612035",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Servicios relacionados con la edici\u00f3n y la impresi\u00f3n": {
+            "account_number": "612036",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Reproducci\u00f3n de grabaciones": {
+            "account_number": "612037",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de productos de horno de coque": {
+            "account_number": "612038",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de productos de la refinaci\u00f3n de petr\u00f3leo": {
+            "account_number": "612039",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de sustancias qu\u00edmicas b\u00e1sicas": {
+            "account_number": "612040",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de abonos y compuestos de nitr\u00f3geno": {
+            "account_number": "612041",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de pl\u00e1stico y caucho sint\u00e9tico": {
+            "account_number": "612042",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de productos qu\u00edmicos de uso agropecuario": {
+            "account_number": "612043",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de pinturas, tintas y masillas": {
+            "account_number": "612044",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de productos farmac\u00e9uticos y bot\u00e1nicos": {
+            "account_number": "612045",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de jabones, detergentes y preparados de tocador": {
+            "account_number": "612046",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de otros productos qu\u00edmicos": {
+            "account_number": "612047",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de fibras": {
+            "account_number": "612048",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de otros productos de caucho": {
+            "account_number": "612049",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de productos de pl\u00e1stico": {
+            "account_number": "612050",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de vidrio y productos de vidrio": {
+            "account_number": "612051",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de productos de cer\u00e1mica, loza, piedra, arcilla y porcelana": {
+            "account_number": "612052",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de cemento, cal y yeso": {
+            "account_number": "612053",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de art\u00edculos de hormig\u00f3n, cemento y yeso": {
+            "account_number": "612054",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Corte, tallado y acabado de la piedra": {
+            "account_number": "612055",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de otros productos minerales no met\u00e1licos": {
+            "account_number": "612056",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Industrias b\u00e1sicas y fundici\u00f3n de hierro y acero": {
+            "account_number": "612057",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Productos primarios de metales preciosos y de metales no ferrosos": {
+            "account_number": "612058",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fundici\u00f3n de metales no ferrosos": {
+            "account_number": "612059",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de productos met\u00e1licos para uso estructural": {
+            "account_number": "612060",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Forja, prensado, estampado, laminado de metal y pulvimetalurgia": {
+            "account_number": "612061",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Revestimiento de metales y obras de ingenier\u00eda mec\u00e1nica": {
+            "account_number": "612062",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de art\u00edculos de ferreter\u00eda": {
+            "account_number": "612063",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de otros productos de metal": {
+            "account_number": "612064",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de maquinaria y equipo": {
+            "account_number": "612065",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de equipos de elevaci\u00f3n y manipulaci\u00f3n": {
+            "account_number": "612066",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de aparatos de uso dom\u00e9stico": {
+            "account_number": "612067",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de equipo de oficina": {
+            "account_number": "612068",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de pilas y bater\u00edas primarias": {
+            "account_number": "612069",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de equipo de iluminaci\u00f3n": {
+            "account_number": "612070",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Elaboraci\u00f3n de otros tipos de equipo el\u00e9ctrico": {
+            "account_number": "612071",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de equipos de radio, televisi\u00f3n y comunicaciones": {
+            "account_number": "612072",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de aparatos e instrumentos m\u00e9dicos": {
+            "account_number": "612073",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de instrumentos de medici\u00f3n y control": {
+            "account_number": "612074",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de instrumentos de \u00f3ptica y equipo fotogr\u00e1fico": {
+            "account_number": "612075",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de relojes": {
+            "account_number": "612076",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de veh\u00edculos automotores": {
+            "account_number": "612077",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de carrocer\u00edas para automotores": {
+            "account_number": "612078",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de partes, piezas y accesorios para automotores": {
+            "account_number": "612079",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n y reparaci\u00f3n de buques y otras embarcaciones": {
+            "account_number": "612080",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de locomotoras y material rodante para ferrocarriles": {
+            "account_number": "612081",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de aeronaves": {
+            "account_number": "612082",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de motocicletas": {
+            "account_number": "612083",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de bicicletas y sillas de ruedas": {
+            "account_number": "612084",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de otros tipos de transporte": {
+            "account_number": "612085",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de muebles": {
+            "account_number": "612086",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de joyas y art\u00edculos conexos": {
+            "account_number": "612087",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de instrumentos de m\u00fasica": {
+            "account_number": "612088",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de art\u00edculos y equipo para deporte": {
+            "account_number": "612089",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de juegos y juguetes": {
+            "account_number": "612090",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Reciclamiento de desperdicios": {
+            "account_number": "612091",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Productos de otras industrias manufactureras": {
+            "account_number": "612095",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "612099",
+            "account_type": "Cost of Goods Sold"
+          }
+        },
+        "Suministro de electricidad, gas y agua": {
+          "account_number": "6125",
+          "account_type": "Cost of Goods Sold",
+          "Generaci\u00f3n, captaci\u00f3n y distribuci\u00f3n de energ\u00eda el\u00e9ctrica": {
+            "account_number": "612505",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Fabricaci\u00f3n de gas y distribuci\u00f3n de combustibles gaseosos": {
+            "account_number": "612510",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Captaci\u00f3n, depuraci\u00f3n y distribuci\u00f3n de agua": {
+            "account_number": "612515",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Actividades conexas": {
+            "account_number": "612595",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "612599",
+            "account_type": "Cost of Goods Sold"
+          }
+        },
+        "Construcci\u00f3n": {
+          "account_number": "6130",
+          "account_type": "Cost of Goods Sold",
+          "Preparaci\u00f3n de terrenos": {
+            "account_number": "613005",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Construcci\u00f3n de edificios y obras de ingenier\u00eda civil": {
+            "account_number": "613010",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Acondicionamiento de edificios": {
+            "account_number": "613015",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Terminaci\u00f3n de edificaciones": {
+            "account_number": "613020",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Alquiler de equipo con operario": {
+            "account_number": "613025",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Actividades conexas": {
+            "account_number": "613095",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "613099",
+            "account_type": "Cost of Goods Sold"
+          }
+        },
+        "Comercio al por mayor y al por menor": {
+          "account_number": "6135",
+          "account_type": "Cost of Goods Sold",
+          "Venta de veh\u00edculos automotores": {
+            "account_number": "613502",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Mantenimiento, reparaci\u00f3n y lavado de veh\u00edculos automotores": {
+            "account_number": "613504",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de partes, piezas y accesorios de veh\u00edculos automotores": {
+            "account_number": "613506",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta  de combustibles s\u00f3lidos, l\u00edquidos, gaseosos": {
+            "account_number": "613508",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de lubricantes, aditivos, llantas y lujos para automotores": {
+            "account_number": "613510",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta a cambio de retribuci\u00f3n o por contrata": {
+            "account_number": "613512",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de insumos, materias primas agropecuarias y flores": {
+            "account_number": "613514",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de otros insumos y materias primas no agropecuarias": {
+            "account_number": "613516",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de animales vivos y cueros": {
+            "account_number": "613518",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de productos en almacenes no especializados": {
+            "account_number": "613520",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de productos agropecuarios": {
+            "account_number": "613522",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de productos textiles, de vestir, de cuero y calzado": {
+            "account_number": "613524",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de papel y cart\u00f3n": {
+            "account_number": "613526",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de libros, revistas, elementos de papeler\u00eda, \u00fatiles y textos escolares": {
+            "account_number": "613528",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de juegos, juguetes y art\u00edculos deportivos": {
+            "account_number": "613530",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de instrumentos quir\u00fargicos y ortop\u00e9dicos": {
+            "account_number": "613532",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de art\u00edculos en relojer\u00edas y joyer\u00edas": {
+            "account_number": "613534",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de electrodom\u00e9sticos y muebles": {
+            "account_number": "613536",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de productos de aseo, farmac\u00e9uticos,  medicinales y art\u00edculos de tocador": {
+            "account_number": "613538",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de cubiertos, vajillas, cristaler\u00eda, porcelanas, cer\u00e1micas y otros art\u00edculos de uso dom\u00e9stico": {
+            "account_number": "613540",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de materiales de construcci\u00f3n, fontaner\u00eda y calefacci\u00f3n": {
+            "account_number": "613542",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de pinturas y lacas": {
+            "account_number": "613544",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de productos de vidrios y marqueter\u00eda": {
+            "account_number": "613546",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de herramientas y art\u00edculos de ferreter\u00eda": {
+            "account_number": "613548",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de qu\u00edmicos": {
+            "account_number": "613550",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de productos intermedios, desperdicios y desechos": {
+            "account_number": "613552",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de maquinaria, equipo de oficina y programas de computador": {
+            "account_number": "613554",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de art\u00edculos en cacharrer\u00edas y miscel\u00e1neas": {
+            "account_number": "613556",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de instrumentos musicales": {
+            "account_number": "613558",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de art\u00edculos en casas de empe\u00f1o y prender\u00edas": {
+            "account_number": "613560",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de equipo fotogr\u00e1fico": {
+            "account_number": "613562",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de equipo \u00f3ptico y de precisi\u00f3n": {
+            "account_number": "613564",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de empaques": {
+            "account_number": "613566",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de equipo profesional y cient\u00edfico": {
+            "account_number": "613568",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de loter\u00edas, rifas, chance, apuestas y similares": {
+            "account_number": "613570",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Reparaci\u00f3n de efectos personales y electrodom\u00e9sticos": {
+            "account_number": "613572",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Venta de otros productos": {
+            "account_number": "613595",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "613599",
+            "account_type": "Cost of Goods Sold"
+          }
+        },
+        "Hoteles y restaurantes": {
+          "account_number": "6140",
+          "account_type": "Cost of Goods Sold",
+          "Hoteler\u00eda": {
+            "account_number": "614005",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Campamento y otros tipos de hospedaje": {
+            "account_number": "614010",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Restaurantes": {
+            "account_number": "614015",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Bares y cantinas": {
+            "account_number": "614020",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Actividades conexas": {
+            "account_number": "614095",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "614099",
+            "account_type": "Cost of Goods Sold"
+          }
+        },
+        "Transporte, almacenamiento y comunicaciones": {
+          "account_number": "6145",
+          "account_type": "Cost of Goods Sold",
+          "Servicio de transporte por carretera": {
+            "account_number": "614505",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Servicio de transporte por v\u00eda f\u00e9rrea": {
+            "account_number": "614510",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Servicio de transporte por v\u00eda acu\u00e1tica": {
+            "account_number": "614515",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Servicio de transporte por v\u00eda a\u00e9rea": {
+            "account_number": "614520",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Servicio de transporte por tuber\u00edas": {
+            "account_number": "614525",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Manipulaci\u00f3n de carga": {
+            "account_number": "614530",
+            "account_type": "Cost of Goods Sold"
+          },
+          "Almacenamiento y dep\u00f3sito": {
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+          "Agencias de viaje": {
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+          "Otras agencias de transporte": {
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+          "Servicio postal y de correo": {
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+            "account_type": "Cost of Goods Sold"
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+          "Servicio telef\u00f3nico": {
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+            "account_type": "Cost of Goods Sold"
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+          "Servicio de tel\u00e9grafo": {
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+            "account_type": "Cost of Goods Sold"
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+            "account_type": "Cost of Goods Sold"
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+          "Servicio de radio y televisi\u00f3n por cable": {
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+            "account_type": "Cost of Goods Sold"
+          },
+          "Transmisi\u00f3n de sonido e im\u00e1genes por contrato": {
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+          "De servicio de bolsa": {
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+            "account_type": "Cost of Goods Sold"
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+            "account_type": "Cost of Goods Sold"
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+        "Actividades inmobiliarias, empresariales y de alquiler": {
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+          "account_type": "Cost of Goods Sold",
+          "Arrendamientos de bienes inmuebles": {
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+            "account_type": "Cost of Goods Sold"
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+          "Inmobiliarias por retribuci\u00f3n o contrata": {
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+            "account_type": "Cost of Goods Sold"
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+          "Alquiler equipo de transporte": {
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+            "account_type": "Cost of Goods Sold"
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+          "Alquiler maquinaria y equipo": {
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+            "account_type": "Cost of Goods Sold"
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+          "Alquiler de efectos personales y enseres dom\u00e9sticos": {
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+            "account_type": "Cost of Goods Sold"
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+            "account_type": "Cost of Goods Sold"
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+          "Procesamiento de datos": {
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+            "account_type": "Cost of Goods Sold"
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+          "Mantenimiento y reparaci\u00f3n de maquinaria de oficina": {
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+            "account_type": "Cost of Goods Sold"
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+          "Investigaciones cient\u00edficas y de desarrollo": {
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+            "account_type": "Cost of Goods Sold"
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+          "Actividades empresariales de consultor\u00eda": {
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+            "account_type": "Cost of Goods Sold"
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+          "Publicidad": {
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+            "account_type": "Cost of Goods Sold"
+          },
+          "Dotaci\u00f3n de personal": {
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+            "account_type": "Cost of Goods Sold"
+          },
+          "Investigaci\u00f3n y seguridad": {
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+          "Limpieza de inmuebles": {
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+          "Fotograf\u00eda": {
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+          "Envase y empaque": {
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+          "Fotocopiado": {
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+            "account_type": "Cost of Goods Sold"
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+            "account_type": "Cost of Goods Sold"
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+          "account_type": "Cost of Goods Sold",
+          "Actividades relacionadas con la educaci\u00f3n": {
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+            "account_type": "Cost of Goods Sold"
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+        },
+        "Servicios sociales y de salud": {
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+          "account_type": "Cost of Goods Sold",
+          "Servicio hospitalario": {
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+            "account_type": "Cost of Goods Sold"
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+          "Servicio de laboratorio": {
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+          "Actividades veterinarias": {
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+          "Actividades de servicios sociales": {
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+          "Actividades conexas": {
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+        },
+        "Otras actividades de servicios comunitarios, sociales y personales": {
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+          "account_type": "Cost of Goods Sold",
+          "Eliminaci\u00f3n de desperdicios y aguas residuales": {
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+            "account_type": "Cost of Goods Sold"
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+          "Actividades de asociaci\u00f3n": {
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+            "account_type": "Cost of Goods Sold"
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+          "Producci\u00f3n y distribuci\u00f3n de filmes y videocintas": {
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+            "account_type": "Cost of Goods Sold"
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+          "Exhibici\u00f3n de filmes y videocintas": {
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+            "account_type": "Cost of Goods Sold"
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+          "Actividad de radio y televisi\u00f3n": {
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+            "account_type": "Cost of Goods Sold"
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+          "Actividad teatral, musical y art\u00edstica": {
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+            "account_type": "Cost of Goods Sold"
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+          "Grabaci\u00f3n y producci\u00f3n de discos": {
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+          "Entretenimiento y esparcimiento": {
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+          "Agencias de noticias": {
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+            "account_type": "Cost of Goods Sold"
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+          "Lavander\u00edas y similares": {
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+          "Peluquer\u00edas y similares": {
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+          "Servicios funerarios": {
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+          "Zonas francas": {
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+            "account_type": "Cost of Goods Sold"
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+          "Actividades conexas": {
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+        }
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+            "account_type": "Cost of Goods Sold"
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+            "account_type": "Cost of Goods Sold"
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+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Cost of Goods Sold"
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+        },
+        "Compra de energ\u00eda": {
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+          "account_type": "Cost of Goods Sold",
+          "Ajustes por inflaci\u00f3n": {
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+            "account_type": "Cost of Goods Sold"
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+        },
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+            "account_type": "Cost of Goods Sold"
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+        }
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+      "Mano de obra directa": {
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+    "Cuentas de orden deudoras": {
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+          "Contratos de ganado en participaci\u00f3n": {
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+          "Ajustes por inflaci\u00f3n": {
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+          "Ajustes por inflaci\u00f3n": {
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+          "Equipo de oficina": {
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+          "Equipo de computaci\u00f3n y comunicaci\u00f3n": {
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+          "Equipo m\u00e9dico-cient\u00edfico": {
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+          "Equipo de hoteles y restaurantes": {
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+          "Flota y equipo de transporte": {
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+          "Flota y equipo fluvial y/o mar\u00edtimo": {
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+          "Flota y equipo a\u00e9reo": {
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+          "Armamento de vigilancia": {
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+          "Envases y empaques": {
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+          "Plantaciones agr\u00edcolas y forestales": {
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+          "V\u00edas de comunicaci\u00f3n": {
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+        "Cr\u00e9ditos a favor no utilizados": {
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+          "Pa\u00eds": {
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+          "Intereses sobre deudas vencidas": {
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+          "Diversas": {
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+          "Ajustes por inflaci\u00f3n": {
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+        "Ajustes por inflaci\u00f3n activos": {
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+          "Intangibles": {
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+          "Otros activos": {
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+      "Deudoras fiscales por contra (CR)": {
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+      "Deudoras de control por contra (CR)": {
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+      "root_type": "Liability",
+      "Responsabilidades contingentes": {
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+          "Contratos de ganado en participaci\u00f3n": {
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+          "Ajustes por inflaci\u00f3n": {
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+          "Ajustes por inflaci\u00f3n": {
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+          "account_number": "9125"
+        },
+        "Contratos de administraci\u00f3n delegada": {
+          "account_number": "9130"
+        },
+        "Cuentas en participaci\u00f3n": {
+          "account_number": "9135"
+        },
+        "Otras responsabilidades contingentes": {
+          "account_number": "9195"
+        }
+      },
+      "Acreedoras fiscales": {
+        "account_number": "92"
+      },
+      "Acreedoras de control": {
+        "account_number": "93",
+        "Contratos de arrendamiento financiero": {
+          "account_number": "9305",
+          "Bienes muebles": {
+            "account_number": "930505"
+          },
+          "Bienes inmuebles": {
+            "account_number": "930510"
+          }
+        },
+        "Otras cuentas de orden acreedoras de control": {
+          "account_number": "9395",
+          "Documentos por cobrar descontados": {
+            "account_number": "939505"
+          },
+          "Convenios de pago": {
+            "account_number": "939510"
+          },
+          "Contratos de construcciones e instalaciones por ejecutar": {
+            "account_number": "939515"
+          },
+          "Adjudicaciones pendientes de legalizar": {
+            "account_number": "939525"
+          },
+          "Reserva art\u00edculo 3\u00ba Ley 4\u00aa de 1980": {
+            "account_number": "939530"
+          },
+          "Reserva costo reposici\u00f3n semovientes": {
+            "account_number": "939535"
+          },
+          "Diversas": {
+            "account_number": "939595"
+          },
+          "Ajustes por inflaci\u00f3n": {
+            "account_number": "939599"
+          }
+        },
+        "Ajustes por inflaci\u00f3n patrimonio": {
+          "account_number": "9399",
+          "Capital social": {
+            "account_number": "939905"
+          },
+          "Super\u00e1vit de capital": {
+            "account_number": "939910"
+          },
+          "Reservas": {
+            "account_number": "939915"
+          },
+          "Dividendos o participaciones decretadas en acciones, cuotas o partes de inter\u00e9s social": {
+            "account_number": "939925"
+          },
+          "Resultados de ejercicios anteriores": {
+            "account_number": "939930"
+          }
+        }
+      },
+      "Responsabilidades contingentes por contra (DB)": {
+        "account_number": "94"
+      },
+      "Acreedoras fiscales por contra (DB)": {
+        "account_number": "95"
+      },
+      "Acreedoras de control por contra (DB)": {
+        "account_number": "96"
+      }
+    }
+  }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/co_plan_unico_de_cuentas_simple.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/co_plan_unico_de_cuentas_simple.json
new file mode 100644
index 0000000..cd6ce1e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/co_plan_unico_de_cuentas_simple.json
@@ -0,0 +1,1746 @@
+{
+  "country_code": "co",
+  "name": "Colombia PUC Simple",
+  "tree": {
+    "Activo": {
+      "account_number": "1",
+      "root_type": "Asset",
+      "Disponible": {
+        "account_number": "11",
+        "Caja": {
+          "account_number": "1105",
+          "account_type": "Cash",
+          "is_group": 1
+        },
+        "Bancos": {
+          "account_number": "1110",
+          "account_type": "Bank",
+          "is_group": 1
+        },
+        "Remesas en tr\u00e1nsito": {
+          "account_number": "1115",
+          "is_group": 1
+        },
+        "Cuentas de ahorro": {
+          "account_number": "1120",
+          "is_group": 1
+        },
+        "Fondos": {
+          "account_number": "1125",
+          "is_group": 1
+        }
+      },
+      "Inversiones": {
+        "account_number": "12",
+        "Acciones": {
+          "account_number": "1205",
+          "is_group": 1
+        },
+        "Cuotas o partes de inter\u00e9s social": {
+          "account_number": "1210",
+          "is_group": 1
+        },
+        "Bonos": {
+          "account_number": "1215",
+          "is_group": 1
+        },
+        "C\u00e9dulas": {
+          "account_number": "1220",
+          "is_group": 1
+        },
+        "Certificados": {
+          "account_number": "1225",
+          "is_group": 1
+        },
+        "Papeles comerciales": {
+          "account_number": "1230",
+          "is_group": 1
+        },
+        "T\u00edtulos": {
+          "account_number": "1235",
+          "is_group": 1
+        },
+        "Aceptaciones bancarias o financieras": {
+          "account_number": "1240",
+          "is_group": 1
+        },
+        "Derechos fiduciarios": {
+          "account_number": "1245",
+          "is_group": 1
+        },
+        "Derechos de recompra de inversiones negociadas (repos)": {
+          "account_number": "1250",
+          "is_group": 1
+        },
+        "Obligatorias": {
+          "account_number": "1255",
+          "is_group": 1
+        },
+        "Cuentas en participaci\u00f3n": {
+          "account_number": "1260",
+          "is_group": 1
+        },
+        "Otras inversiones": {
+          "account_number": "1295",
+          "is_group": 1
+        },
+        "Provisiones": {
+          "account_number": "1299",
+          "is_group": 1
+        }
+      },
+      "Deudores": {
+        "account_number": "13",
+        "account_type": "Receivable",
+        "Clientes": {
+          "account_number": "1305",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Cuentas corrientes comerciales": {
+          "account_number": "1310",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Cuentas por cobrar a casa matriz": {
+          "account_number": "1315",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Cuentas por cobrar a vinculados econ\u00f3micos": {
+          "account_number": "1320",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Cuentas por cobrar a directores": {
+          "account_number": "1323",
+          "account_type": "Receivable"
+        },
+        "Cuentas por cobrar a socios y accionistas": {
+          "account_number": "1325",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Aportes por cobrar": {
+          "account_number": "1328",
+          "account_type": "Receivable"
+        },
+        "Anticipos y avances": {
+          "account_number": "1330",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Cuentas de operaci\u00f3n conjunta": {
+          "account_number": "1332",
+          "account_type": "Receivable"
+        },
+        "Dep\u00f3sitos": {
+          "account_number": "1335",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Promesas de compra venta": {
+          "account_number": "1340",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Ingresos por cobrar": {
+          "account_number": "1345",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Retenci\u00f3n sobre contratos": {
+          "account_number": "1350",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Anticipo de impuestos y contribuciones o saldos a favor": {
+          "account_number": "1355",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Reclamaciones": {
+          "account_number": "1360",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Cuentas por cobrar a trabajadores": {
+          "account_number": "1365",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Pr\u00e9stamos a particulares": {
+          "account_number": "1370",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Deudores varios": {
+          "account_number": "1380",
+          "account_type": "Receivable",
+          "is_group": 1
+        },
+        "Derechos de recompra de cartera negociada": {
+          "account_number": "1385",
+          "account_type": "Receivable"
+        },
+        "Deudas de dif\u00edcil cobro": {
+          "account_number": "1390",
+          "account_type": "Receivable"
+        },
+        "Provisiones": {
+          "account_number": "1399",
+          "account_type": "Receivable",
+          "is_group": 1
+        }
+      },
+      "Inventarios": {
+        "account_number": "14",
+        "account_type": "Stock",
+        "Materias primas": {
+          "account_number": "1405",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Productos en proceso": {
+          "account_number": "1410",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Obras de construcci\u00f3n en curso": {
+          "account_number": "1415",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Obras de urbanismo": {
+          "account_number": "1417",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Contratos en ejecuci\u00f3n": {
+          "account_number": "1420",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Cultivos en desarrollo": {
+          "account_number": "1425",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Plantaciones agr\u00edcolas": {
+          "account_number": "1428",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Productos terminados": {
+          "account_number": "1430",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Mercanc\u00edas no fabricadas por la empresa": {
+          "account_number": "1435",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Bienes ra\u00edces para la venta": {
+          "account_number": "1440",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Semovientes": {
+          "account_number": "1445",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Terrenos": {
+          "account_number": "1450",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Materiales, repuestos y accesorios": {
+          "account_number": "1455",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Envases y empaques": {
+          "account_number": "1460",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Inventarios en tr\u00e1nsito": {
+          "account_number": "1465",
+          "account_type": "Stock",
+          "is_group": 1
+        },
+        "Provisiones": {
+          "account_number": "1499",
+          "account_type": "Stock",
+          "is_group": 1
+        }
+      },
+      "Propiedades, planta y equipo": {
+        "account_number": "15",
+        "account_type": "Fixed Asset",
+        "Terrenos": {
+          "account_number": "1504",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Materiales proyectos petroleros": {
+          "account_number": "1506",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Construcciones en curso": {
+          "account_number": "1508",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Maquinaria y equipos en montaje": {
+          "account_number": "1512",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Construcciones y edificaciones": {
+          "account_number": "1516",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Maquinaria y equipo": {
+          "account_number": "1520",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Equipo de oficina": {
+          "account_number": "1524",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Equipo de computaci\u00f3n y comunicaci\u00f3n": {
+          "account_number": "1528",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Equipo m\u00e9dico-cient\u00edfico": {
+          "account_number": "1532",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Equipo de hoteles y restaurantes": {
+          "account_number": "1536",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Flota y equipo de transporte": {
+          "account_number": "1540",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Flota y equipo fluvial y/o mar\u00edtimo": {
+          "account_number": "1544",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Flota y equipo a\u00e9reo": {
+          "account_number": "1548",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Flota y equipo f\u00e9rreo": {
+          "account_number": "1552",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Acueductos, plantas y redes": {
+          "account_number": "1556",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Armamento de vigilancia": {
+          "account_number": "1560",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Envases y empaques": {
+          "account_number": "1562",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Plantaciones agr\u00edcolas y forestales": {
+          "account_number": "1564",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "V\u00edas de comunicaci\u00f3n": {
+          "account_number": "1568",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Minas y canteras": {
+          "account_number": "1572",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Pozos artesianos": {
+          "account_number": "1576",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Yacimientos": {
+          "account_number": "1580",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Semovientes": {
+          "account_number": "1584",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Propiedades, planta y equipo en tr\u00e1nsito": {
+          "account_number": "1588",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Depreciaci\u00f3n acumulada": {
+          "account_number": "1592",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Depreciaci\u00f3n diferida": {
+          "account_number": "1596",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Amortizaci\u00f3n acumulada": {
+          "account_number": "1597",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Agotamiento acumulado": {
+          "account_number": "1598",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        },
+        "Provisiones": {
+          "account_number": "1599",
+          "account_type": "Fixed Asset",
+          "is_group": 1
+        }
+      },
+      "Intangibles": {
+        "account_number": "16",
+        "Cr\u00e9dito mercantil": {
+          "account_number": "1605",
+          "is_group": 1
+        },
+        "Marcas": {
+          "account_number": "1610",
+          "is_group": 1
+        },
+        "Patentes": {
+          "account_number": "1615",
+          "is_group": 1
+        },
+        "Concesiones y franquicias": {
+          "account_number": "1620",
+          "is_group": 1
+        },
+        "Derechos": {
+          "account_number": "1625",
+          "is_group": 1
+        },
+        "Know how": {
+          "account_number": "1630",
+          "is_group": 1
+        },
+        "Licencias": {
+          "account_number": "1635",
+          "is_group": 1
+        },
+        "Depreciaci\u00f3n y/o amortizaci\u00f3n acumulada": {
+          "account_number": "1698",
+          "is_group": 1
+        },
+        "Provisiones": {
+          "account_number": "1699",
+          "account_type": "Accumulated Depreciation"
+        }
+      },
+      "Diferidos": {
+        "account_number": "17",
+        "Gastos pagados por anticipado": {
+          "account_number": "1705",
+          "is_group": 1
+        },
+        "Cargos diferidos": {
+          "account_number": "1710",
+          "is_group": 1
+        },
+        "Costos de exploraci\u00f3n por amortizar": {
+          "account_number": "1715",
+          "is_group": 1
+        },
+        "Costos de explotaci\u00f3n y desarrollo": {
+          "account_number": "1720",
+          "is_group": 1
+        },
+        "Cargos por correcci\u00f3n monetaria diferida": {
+          "account_number": "1730"
+        },
+        "Amortizaci\u00f3n acumulada": {
+          "account_number": "1798",
+          "account_type": "Accumulated Depreciation",
+          "is_group": 1
+        }
+      },
+      "Otros activos": {
+        "account_number": "18",
+        "Bienes de arte y cultura": {
+          "account_number": "1805",
+          "is_group": 1
+        },
+        "Diversos": {
+          "account_number": "1895",
+          "is_group": 1
+        },
+        "Provisiones": {
+          "account_number": "1899",
+          "is_group": 1
+        }
+      },
+      "Valorizaciones": {
+        "account_number": "19",
+        "De inversiones": {
+          "account_number": "1905",
+          "is_group": 1
+        },
+        "De propiedades, planta y equipo": {
+          "account_number": "1910",
+          "is_group": 1
+        },
+        "De otros activos": {
+          "account_number": "1995",
+          "is_group": 1
+        }
+      }
+    },
+    "Pasivo": {
+      "account_number": "2",
+      "root_type": "Liability",
+      "Obligaciones financieras": {
+        "account_number": "21",
+        "Bancos nacionales": {
+          "account_number": "2105",
+          "is_group": 1
+        },
+        "Bancos del exterior": {
+          "account_number": "2110",
+          "is_group": 1
+        },
+        "Corporaciones financieras": {
+          "account_number": "2115",
+          "is_group": 1
+        },
+        "Compa\u00f1\u00edas de financiamiento comercial": {
+          "account_number": "2120",
+          "is_group": 1
+        },
+        "Corporaciones de ahorro y vivienda": {
+          "account_number": "2125",
+          "is_group": 1
+        },
+        "Entidades financieras del exterior": {
+          "account_number": "2130"
+        },
+        "Compromisos de recompra de inversiones negociadas": {
+          "account_number": "2135",
+          "is_group": 1
+        },
+        "Compromisos de recompra de cartera negociada": {
+          "account_number": "2140"
+        },
+        "Obligaciones gubernamentales": {
+          "account_number": "2145",
+          "is_group": 1
+        },
+        "Otras obligaciones": {
+          "account_number": "2195",
+          "is_group": 1
+        }
+      },
+      "Proveedores": {
+        "account_number": "22",
+        "account_type": "Payable",
+        "Nacionales": {
+          "account_number": "2205",
+          "account_type": "Payable"
+        },
+        "Del exterior": {
+          "account_number": "2210",
+          "account_type": "Payable"
+        },
+        "Cuentas corrientes comerciales": {
+          "account_number": "2215",
+          "account_type": "Payable"
+        },
+        "Casa matriz": {
+          "account_number": "2220",
+          "account_type": "Payable"
+        },
+        "Compa\u00f1\u00edas vinculadas": {
+          "account_number": "2225",
+          "account_type": "Payable"
+        }
+      },
+      "Cuentas por pagar": {
+        "account_number": "23",
+        "account_type": "Payable",
+        "Cuentas corrientes comerciales": {
+          "account_number": "2305",
+          "account_type": "Payable"
+        },
+        "A casa matriz": {
+          "account_number": "2310",
+          "account_type": "Payable"
+        },
+        "A compa\u00f1\u00edas vinculadas": {
+          "account_number": "2315",
+          "account_type": "Payable"
+        },
+        "A contratistas": {
+          "account_number": "2320",
+          "account_type": "Payable"
+        },
+        "\u00d3rdenes de compra por utilizar": {
+          "account_number": "2330",
+          "account_type": "Payable"
+        },
+        "Costos y gastos por pagar": {
+          "account_number": "2335",
+          "account_type": "Payable",
+          "is_group": 1
+        },
+        "Instalamentos por pagar": {
+          "account_number": "2340",
+          "account_type": "Payable"
+        },
+        "Acreedores oficiales": {
+          "account_number": "2345",
+          "account_type": "Payable"
+        },
+        "Regal\u00edas por pagar": {
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+        "Honorarios": {
+          "account_number": "5210",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Impuestos": {
+          "account_number": "5215",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Arrendamientos": {
+          "account_number": "5220",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Contribuciones y afiliaciones": {
+          "account_number": "5225",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Seguros": {
+          "account_number": "5230",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Servicios": {
+          "account_number": "5235",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Gastos legales": {
+          "account_number": "5240",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Mantenimiento y reparaciones": {
+          "account_number": "5245",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Adecuaci\u00f3n e instalaci\u00f3n": {
+          "account_number": "5250",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Gastos de viaje": {
+          "account_number": "5255",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Depreciaciones": {
+          "account_number": "5260",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Amortizaciones": {
+          "account_number": "5265",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Financieros-reajuste del sistema": {
+          "account_number": "5270",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "P\u00e9rdidas m\u00e9todo de participaci\u00f3n": {
+          "account_number": "5275",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Diversos": {
+          "account_number": "5295",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Provisiones": {
+          "account_number": "5299",
+          "account_type": "Expense Account",
+          "is_group": 1
+        }
+      },
+      "No operacionales": {
+        "account_number": "53",
+        "account_type": "Expense Account",
+        "Financieros": {
+          "account_number": "5305",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "P\u00e9rdida en venta y retiro de bienes": {
+          "account_number": "5310",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "P\u00e9rdidas m\u00e9todo de participaci\u00f3n": {
+          "account_number": "5313",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Gastos extraordinarios": {
+          "account_number": "5315",
+          "account_type": "Expense Account",
+          "is_group": 1
+        },
+        "Gastos diversos": {
+          "account_number": "5395",
+          "account_type": "Expense Account",
+          "is_group": 1
+        }
+      },
+      "Impuesto de renta y complementarios": {
+        "account_number": "54",
+        "account_type": "Expense Account",
+        "Impuesto de renta y complementarios": {
+          "account_number": "5405",
+          "account_type": "Expense Account",
+          "is_group": 1
+        }
+      },
+      "Ganancias y p\u00e9rdidas": {
+        "account_number": "59",
+        "account_type": "Expense Account",
+        "Ganancias y p\u00e9rdidas": {
+          "account_number": "5905",
+          "account_type": "Expense Account",
+          "is_group": 1
+        }
+      }
+    },
+    "Costos de ventas": {
+      "account_number": "6",
+      "account_type": "Cost of Goods Sold",
+      "root_type": "Expense",
+      "Costo de ventas y de prestaci\u00f3n de servicios": {
+        "account_number": "61",
+        "account_type": "Cost of Goods Sold",
+        "Agricultura, ganader\u00eda, caza y silvicultura": {
+          "account_number": "6105",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Pesca": {
+          "account_number": "6110",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Explotaci\u00f3n de minas y canteras": {
+          "account_number": "6115",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Industrias manufactureras": {
+          "account_number": "6120",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Suministro de electricidad, gas y agua": {
+          "account_number": "6125",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Construcci\u00f3n": {
+          "account_number": "6130",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Comercio al por mayor y al por menor": {
+          "account_number": "6135",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Hoteles y restaurantes": {
+          "account_number": "6140",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Transporte, almacenamiento y comunicaciones": {
+          "account_number": "6145",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Actividad financiera": {
+          "account_number": "6150",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Actividades inmobiliarias, empresariales y de alquiler": {
+          "account_number": "6155",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Ense\u00f1anza": {
+          "account_number": "6160",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Servicios sociales y de salud": {
+          "account_number": "6165",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Otras actividades de servicios comunitarios, sociales y personales": {
+          "account_number": "6170",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        }
+      },
+      "Compras": {
+        "account_number": "62",
+        "account_type": "Cost of Goods Sold",
+        "De mercanc\u00edas": {
+          "account_number": "6205",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "De materias primas": {
+          "account_number": "6210",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "De materiales indirectos": {
+          "account_number": "6215",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Compra de energ\u00eda": {
+          "account_number": "6220",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        },
+        "Devoluciones en compras (CR)": {
+          "account_number": "6225",
+          "account_type": "Cost of Goods Sold",
+          "is_group": 1
+        }
+      }
+    },
+    "Costos de producci\u00f3n o de operaci\u00f3n": {
+      "account_number": "7",
+      "account_type": "Cost of Goods Sold",
+      "root_type": "Expense",
+      "Materia prima": {
+        "account_number": "71",
+        "account_type": "Cost of Goods Sold"
+      },
+      "Mano de obra directa": {
+        "account_number": "72",
+        "account_type": "Cost of Goods Sold"
+      },
+      "Costos indirectos": {
+        "account_number": "73",
+        "account_type": "Cost of Goods Sold"
+      },
+      "Contratos de servicios": {
+        "account_number": "74",
+        "account_type": "Cost of Goods Sold"
+      }
+    },
+    "Cuentas de orden deudoras": {
+      "account_number": "8",
+      "root_type": "Asset",
+      "Derechos contingentes": {
+        "account_number": "81",
+        "Bienes y valores entregados en custodia": {
+          "account_number": "8105",
+          "is_group": 1
+        },
+        "Bienes y valores entregados en garant\u00eda": {
+          "account_number": "8110",
+          "is_group": 1
+        },
+        "Bienes y valores en poder de terceros": {
+          "account_number": "8115",
+          "is_group": 1
+        },
+        "Litigios y/o demandas": {
+          "account_number": "8120",
+          "is_group": 1
+        },
+        "Promesas de compraventa": {
+          "account_number": "8125"
+        },
+        "Diversas": {
+          "account_number": "8195",
+          "is_group": 1
+        }
+      },
+      "Deudoras fiscales": {
+        "account_number": "82"
+      },
+      "Deudoras de control": {
+        "account_number": "83",
+        "Bienes recibidos en arrendamiento financiero": {
+          "account_number": "8305",
+          "is_group": 1
+        },
+        "T\u00edtulos de inversi\u00f3n no colocados": {
+          "account_number": "8310",
+          "is_group": 1
+        },
+        "Propiedades, planta y equipo totalmente depreciados, agotados y/o amortizados": {
+          "account_number": "8315",
+          "is_group": 1
+        },
+        "Cr\u00e9ditos a favor no utilizados": {
+          "account_number": "8320",
+          "is_group": 1
+        },
+        "Activos castigados": {
+          "account_number": "8325",
+          "is_group": 1
+        },
+        "T\u00edtulos de inversi\u00f3n amortizados": {
+          "account_number": "8330",
+          "is_group": 1
+        },
+        "Capitalizaci\u00f3n por revalorizaci\u00f3n de patrimonio": {
+          "account_number": "8335"
+        },
+        "Otras cuentas deudoras de control": {
+          "account_number": "8395",
+          "is_group": 1
+        },
+        "Ajustes por inflaci\u00f3n activos": {
+          "account_number": "8399",
+          "is_group": 1
+        }
+      },
+      "Derechos contingentes por contra (CR)": {
+        "account_number": "84"
+      },
+      "Deudoras fiscales por contra (CR)": {
+        "account_number": "85"
+      },
+      "Deudoras de control por contra (CR)": {
+        "account_number": "86"
+      }
+    },
+    "Cuentas de orden acreedoras": {
+      "account_number": "9",
+      "root_type": "Liability",
+      "Responsabilidades contingentes": {
+        "account_number": "91",
+        "Bienes y valores recibidos en custodia": {
+          "account_number": "9105",
+          "is_group": 1
+        },
+        "Bienes y valores recibidos en garant\u00eda": {
+          "account_number": "9110",
+          "is_group": 1
+        },
+        "Bienes y valores recibidos de terceros": {
+          "account_number": "9115",
+          "is_group": 1
+        },
+        "Litigios y/o demandas": {
+          "account_number": "9120",
+          "is_group": 1
+        },
+        "Promesas de compraventa": {
+          "account_number": "9125"
+        },
+        "Contratos de administraci\u00f3n delegada": {
+          "account_number": "9130"
+        },
+        "Cuentas en participaci\u00f3n": {
+          "account_number": "9135"
+        },
+        "Otras responsabilidades contingentes": {
+          "account_number": "9195"
+        }
+      },
+      "Acreedoras fiscales": {
+        "account_number": "92"
+      },
+      "Acreedoras de control": {
+        "account_number": "93",
+        "Contratos de arrendamiento financiero": {
+          "account_number": "9305",
+          "is_group": 1
+        },
+        "Otras cuentas de orden acreedoras de control": {
+          "account_number": "9395",
+          "is_group": 1
+        },
+        "Ajustes por inflaci\u00f3n patrimonio": {
+          "account_number": "9399",
+          "is_group": 1
+        }
+      },
+      "Responsabilidades contingentes por contra (DB)": {
+        "account_number": "94"
+      },
+      "Acreedoras fiscales por contra (DB)": {
+        "account_number": "95"
+      },
+      "Acreedoras de control por contra (DB)": {
+        "account_number": "96"
+      }
+    }
+  }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/journal_entry/journal_entry.js b/erpnext/accounts/doctype/journal_entry/journal_entry.js
index b31cc32..6d9e320 100644
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.js
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.js
@@ -575,7 +575,7 @@
 		};
 		if(!frm.doc.multi_currency) {
 			$.extend(filters, {
-				account_currency: frappe.get_doc(":Company", frm.doc.company).default_currency
+				account_currency: ['in', [frappe.get_doc(":Company", frm.doc.company).default_currency, null]]
 			});
 		}
 		return { filters: filters };
diff --git a/erpnext/accounts/doctype/journal_entry_template/journal_entry_template.js b/erpnext/accounts/doctype/journal_entry_template/journal_entry_template.js
index 5ebdf61..7d80754 100644
--- a/erpnext/accounts/doctype/journal_entry_template/journal_entry_template.js
+++ b/erpnext/accounts/doctype/journal_entry_template/journal_entry_template.js
@@ -28,7 +28,7 @@
 
 			if(!frm.doc.multi_currency) {
 				$.extend(filters, {
-					account_currency: frappe.get_doc(":Company", frm.doc.company).default_currency
+					account_currency: ['in', [frappe.get_doc(":Company", frm.doc.company).default_currency, null]]
 				});
 			}
 
diff --git a/erpnext/accounts/doctype/payment_entry/payment_entry.py b/erpnext/accounts/doctype/payment_entry/payment_entry.py
index b6d3e5a..b9be5ec 100644
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.py
@@ -151,6 +151,19 @@
 		if self.payment_type == "Internal Transfer":
 			return
 
+		if self.party_type in ("Customer", "Supplier"):
+			self.validate_allocated_amount_with_latest_data()
+		else:
+			fail_message = _("Row #{0}: Allocated Amount cannot be greater than outstanding amount.")
+			for d in self.get("references"):
+				if (flt(d.allocated_amount)) > 0 and flt(d.allocated_amount) > flt(d.outstanding_amount):
+					frappe.throw(fail_message.format(d.idx))
+
+				# Check for negative outstanding invoices as well
+				if flt(d.allocated_amount) < 0 and flt(d.allocated_amount) < flt(d.outstanding_amount):
+					frappe.throw(fail_message.format(d.idx))
+
+	def validate_allocated_amount_with_latest_data(self):
 		latest_references = get_outstanding_reference_documents(
 			{
 				"posting_date": self.posting_date,
@@ -168,7 +181,7 @@
 			d = frappe._dict(d)
 			latest_lookup.update({(d.voucher_type, d.voucher_no): d})
 
-		for d in self.get("references").copy():
+		for d in self.get("references"):
 			latest = latest_lookup.get((d.reference_doctype, d.reference_name))
 
 			# The reference has already been fully paid
@@ -187,18 +200,14 @@
 					).format(d.reference_doctype, d.reference_name)
 				)
 
-			d.outstanding_amount = latest.outstanding_amount
-
 			fail_message = _("Row #{0}: Allocated Amount cannot be greater than outstanding amount.")
 
-			if (flt(d.allocated_amount)) > 0:
-				if flt(d.allocated_amount) > flt(d.outstanding_amount):
-					frappe.throw(fail_message.format(d.idx))
+			if (flt(d.allocated_amount)) > 0 and flt(d.allocated_amount) > flt(latest.outstanding_amount):
+				frappe.throw(fail_message.format(d.idx))
 
 			# Check for negative outstanding invoices as well
-			if flt(d.allocated_amount) < 0:
-				if flt(d.allocated_amount) < flt(d.outstanding_amount):
-					frappe.throw(fail_message.format(d.idx))
+			if flt(d.allocated_amount) < 0 and flt(d.allocated_amount) < flt(latest.outstanding_amount):
+				frappe.throw(fail_message.format(d.idx))
 
 	def delink_advance_entry_references(self):
 		for reference in self.references:
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index 2075d57..7ab1c89 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -1001,10 +1001,16 @@
 
 	def check_prev_docstatus(self):
 		for d in self.get("items"):
-			if d.sales_order and frappe.db.get_value("Sales Order", d.sales_order, "docstatus") != 1:
+			if (
+				d.sales_order
+				and frappe.db.get_value("Sales Order", d.sales_order, "docstatus", cache=True) != 1
+			):
 				frappe.throw(_("Sales Order {0} is not submitted").format(d.sales_order))
 
-			if d.delivery_note and frappe.db.get_value("Delivery Note", d.delivery_note, "docstatus") != 1:
+			if (
+				d.delivery_note
+				and frappe.db.get_value("Delivery Note", d.delivery_note, "docstatus", cache=True) != 1
+			):
 				throw(_("Delivery Note {0} is not submitted").format(d.delivery_note))
 
 	def make_gl_entries(self, gl_entries=None, from_repost=False):
diff --git a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js
index 96f4438..01fcb11 100644
--- a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js
+++ b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js
@@ -112,6 +112,17 @@
 				}
 			};
 		});
+
+		let sbb_field = me.frm.get_docfield('stock_items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'warehouse': row.doc.warehouse,
+					'voucher_type': me.frm.doc.doctype,
+				}
+			};
+		}
 	}
 
 	target_item_code() {
diff --git a/erpnext/assets/doctype/asset_repair/asset_repair.js b/erpnext/assets/doctype/asset_repair/asset_repair.js
index b2ab82c..dae993a 100644
--- a/erpnext/assets/doctype/asset_repair/asset_repair.js
+++ b/erpnext/assets/doctype/asset_repair/asset_repair.js
@@ -40,6 +40,16 @@
 				}
 			}
 		});
+
+		let sbb_field = frm.get_docfield('stock_items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
 	},
 
 	refresh: function(frm) {
diff --git a/erpnext/controllers/buying_controller.py b/erpnext/controllers/buying_controller.py
index a3a1461..fec494a 100644
--- a/erpnext/controllers/buying_controller.py
+++ b/erpnext/controllers/buying_controller.py
@@ -498,7 +498,7 @@
 				continue
 
 			if d.warehouse:
-				pr_qty = flt(d.qty) * flt(d.conversion_factor)
+				pr_qty = flt(flt(d.qty) * flt(d.conversion_factor), d.precision("stock_qty"))
 
 				if pr_qty:
 
@@ -574,7 +574,7 @@
 						d,
 						{
 							"warehouse": d.rejected_warehouse,
-							"actual_qty": flt(d.rejected_qty) * flt(d.conversion_factor),
+							"actual_qty": flt(flt(d.rejected_qty) * flt(d.conversion_factor), d.precision("stock_qty")),
 							"incoming_rate": 0.0,
 							"serial_and_batch_bundle": d.rejected_serial_and_batch_bundle,
 						},
diff --git a/erpnext/controllers/sales_and_purchase_return.py b/erpnext/controllers/sales_and_purchase_return.py
index 11cee28..818c789 100644
--- a/erpnext/controllers/sales_and_purchase_return.py
+++ b/erpnext/controllers/sales_and_purchase_return.py
@@ -660,6 +660,9 @@
 	if reference_voucher_detail_no:
 		filters["voucher_detail_no"] = reference_voucher_detail_no
 
+	if item_row and item_row.get("warehouse"):
+		filters["warehouse"] = item_row.get("warehouse")
+
 	return filters
 
 
diff --git a/erpnext/loan_management/doctype/loan_interest_accrual/loan_interest_accrual.py b/erpnext/loan_management/doctype/loan_interest_accrual/loan_interest_accrual.py
index ced6394..ab4ea4c 100644
--- a/erpnext/loan_management/doctype/loan_interest_accrual/loan_interest_accrual.py
+++ b/erpnext/loan_management/doctype/loan_interest_accrual/loan_interest_accrual.py
@@ -293,8 +293,8 @@
 		# interest for last interest accrual date is already booked, so add 1 day
 		last_disbursement_date = get_last_disbursement_date(loan, posting_date)
 
-		if last_disbursement_date and getdate(last_disbursement_date) > getdate(
-			last_interest_accrual_date
+		if last_disbursement_date and getdate(last_disbursement_date) > add_days(
+			getdate(last_interest_accrual_date), 1
 		):
 			last_interest_accrual_date = last_disbursement_date
 
diff --git a/erpnext/manufacturing/doctype/job_card/job_card.js b/erpnext/manufacturing/doctype/job_card/job_card.js
index 7d08aca..8e9f542 100644
--- a/erpnext/manufacturing/doctype/job_card/job_card.js
+++ b/erpnext/manufacturing/doctype/job_card/job_card.js
@@ -23,6 +23,17 @@
 			}
 		});
 
+		let sbb_field = frm.get_docfield('serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = () => {
+				return {
+					'item_code': frm.doc.production_item,
+					'warehouse': frm.doc.wip_warehouse,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
+
 		frm.set_indicator_formatter('sub_operation',
 			function(doc) {
 				if (doc.status == "Pending") {
diff --git a/erpnext/manufacturing/doctype/job_card/job_card.py b/erpnext/manufacturing/doctype/job_card/job_card.py
index 496cbfd..2c17568 100644
--- a/erpnext/manufacturing/doctype/job_card/job_card.py
+++ b/erpnext/manufacturing/doctype/job_card/job_card.py
@@ -161,7 +161,7 @@
 			self.total_completed_qty = flt(self.total_completed_qty, self.precision("total_completed_qty"))
 
 		for row in self.sub_operations:
-			self.c += row.completed_qty
+			self.total_completed_qty += row.completed_qty
 
 	def get_overlap_for(self, args, check_next_available_slot=False):
 		production_capacity = 1
diff --git a/erpnext/public/js/controllers/transaction.js b/erpnext/public/js/controllers/transaction.js
index 9335567..0d92683 100644
--- a/erpnext/public/js/controllers/transaction.js
+++ b/erpnext/public/js/controllers/transaction.js
@@ -134,6 +134,15 @@
 					}
 				}
 			});
+
+			let sbb_field = this.frm.get_docfield('items', 'serial_and_batch_bundle');
+			if (sbb_field) {
+				sbb_field.get_route_options_for_new_doc = (row) => {
+					return {
+						'item_code': row.doc.item_code,
+					}
+				};
+			}
 		}
 
 		if(
diff --git a/erpnext/selling/doctype/installation_note/installation_note.js b/erpnext/selling/doctype/installation_note/installation_note.js
index d63060e..dd6f8a8 100644
--- a/erpnext/selling/doctype/installation_note/installation_note.js
+++ b/erpnext/selling/doctype/installation_note/installation_note.js
@@ -18,6 +18,16 @@
 				}
 			}
 		});
+
+		let sbb_field = frm.get_docfield('items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
 	},
 	onload: function(frm) {
 		if(!frm.doc.status) {
diff --git a/erpnext/selling/doctype/quotation/quotation.js b/erpnext/selling/doctype/quotation/quotation.js
index 280485a..67c392c 100644
--- a/erpnext/selling/doctype/quotation/quotation.js
+++ b/erpnext/selling/doctype/quotation/quotation.js
@@ -46,6 +46,17 @@
 				}
 			}
 		});
+
+		let sbb_field = frm.get_docfield('packed_items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'warehouse': row.doc.warehouse,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
 	},
 
 	refresh: function(frm) {
diff --git a/erpnext/selling/page/point_of_sale/point_of_sale.py b/erpnext/selling/page/point_of_sale/point_of_sale.py
index 62b3105..fd23381 100644
--- a/erpnext/selling/page/point_of_sale/point_of_sale.py
+++ b/erpnext/selling/page/point_of_sale/point_of_sale.py
@@ -65,7 +65,7 @@
 			"item_code": item_code,
 			"batch_no": batch_no,
 		},
-		fields=["uom", "stock_uom", "currency", "price_list_rate", "batch_no"],
+		fields=["uom", "currency", "price_list_rate", "batch_no"],
 	)
 
 	def __sort(p):
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note.json b/erpnext/stock/doctype/delivery_note/delivery_note.json
index 6ee8f20..6a9e241 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note.json
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.json
@@ -1223,7 +1223,8 @@
    "hidden": 1,
    "label": "Pick List",
    "options": "Pick List",
-   "read_only": 1
+   "read_only": 1,
+   "search_index": 1
   },
   {
    "default": "0",
@@ -1399,7 +1400,7 @@
  "idx": 146,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-06-03 16:13:25.011487",
+ "modified": "2023-06-16 14:58:55.066602",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Delivery Note",
@@ -1469,4 +1470,4 @@
  "title_field": "title",
  "track_changes": 1,
  "track_seen": 1
-}
+}
\ No newline at end of file
diff --git a/erpnext/stock/doctype/material_request/material_request.py b/erpnext/stock/doctype/material_request/material_request.py
index 95c85da..ee247fd 100644
--- a/erpnext/stock/doctype/material_request/material_request.py
+++ b/erpnext/stock/doctype/material_request/material_request.py
@@ -115,7 +115,7 @@
 		"""Set title as comma separated list of items"""
 		if not self.title:
 			items = ", ".join([d.item_name for d in self.items][:3])
-			self.title = _("{0} Request for {1}").format(self.material_request_type, items)[:100]
+			self.title = _("{0} Request for {1}").format(_(self.material_request_type), items)[:100]
 
 	def on_submit(self):
 		self.update_requested_qty()
diff --git a/erpnext/stock/doctype/pick_list/pick_list.js b/erpnext/stock/doctype/pick_list/pick_list.js
index acbb62d..35c35a6 100644
--- a/erpnext/stock/doctype/pick_list/pick_list.js
+++ b/erpnext/stock/doctype/pick_list/pick_list.js
@@ -65,6 +65,17 @@
 				}
 			}
 		});
+
+		let sbb_field = frm.get_docfield('locations', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'warehouse': row.doc.warehouse,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
 	},
 	set_item_locations:(frm, save) => {
 		if (!(frm.doc.locations && frm.doc.locations.length)) {
diff --git a/erpnext/stock/doctype/pick_list/pick_list.py b/erpnext/stock/doctype/pick_list/pick_list.py
index 4970bf7..922f76c 100644
--- a/erpnext/stock/doctype/pick_list/pick_list.py
+++ b/erpnext/stock/doctype/pick_list/pick_list.py
@@ -40,7 +40,7 @@
 		for location in self.get("locations"):
 			if (
 				location.sales_order
-				and frappe.db.get_value("Sales Order", location.sales_order, "per_picked") == 100
+				and frappe.db.get_value("Sales Order", location.sales_order, "per_picked", cache=True) == 100
 			):
 				frappe.throw(
 					_("Row #{}: item {} has been picked already.").format(location.idx, location.item_code)
@@ -384,6 +384,7 @@
 					(pi_item.item_code.isin([x.item_code for x in items]))
 					& ((pi_item.picked_qty > 0) | (pi_item.stock_qty > 0))
 					& (pi.status != "Completed")
+					& (pi.status != "Cancelled")
 					& (pi_item.docstatus != 2)
 				)
 				.groupby(
@@ -497,7 +498,7 @@
 		)
 		qty = stock_qty / (item_doc.conversion_factor or 1)
 
-		uom_must_be_whole_number = frappe.db.get_value("UOM", item_doc.uom, "must_be_whole_number")
+		uom_must_be_whole_number = frappe.get_cached_value("UOM", item_doc.uom, "must_be_whole_number")
 		if uom_must_be_whole_number:
 			qty = floor(qty)
 			stock_qty = qty * item_doc.conversion_factor
diff --git a/erpnext/stock/doctype/pick_list_item/pick_list_item.json b/erpnext/stock/doctype/pick_list_item/pick_list_item.json
index e6653a8..2b519f5 100644
--- a/erpnext/stock/doctype/pick_list_item/pick_list_item.json
+++ b/erpnext/stock/doctype/pick_list_item/pick_list_item.json
@@ -153,7 +153,8 @@
    "fieldtype": "Data",
    "hidden": 1,
    "label": "Sales Order Item",
-   "read_only": 1
+   "read_only": 1,
+   "search_index": 1
   },
   {
    "fieldname": "serial_no_and_batch_section",
@@ -208,7 +209,7 @@
  ],
  "istable": 1,
  "links": [],
- "modified": "2023-03-12 13:50:22.258100",
+ "modified": "2023-06-16 14:05:51.719959",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Pick List Item",
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 1ac2f35..387f031 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -122,6 +122,7 @@
 			self.set_status()
 
 		self.po_required()
+		self.validate_items_quality_inspection()
 		self.validate_with_previous_doc()
 		self.validate_uom_is_integer("uom", ["qty", "received_qty"])
 		self.validate_uom_is_integer("stock_uom", "stock_qty")
@@ -195,6 +196,26 @@
 				if not d.purchase_order:
 					frappe.throw(_("Purchase Order number required for Item {0}").format(d.item_code))
 
+	def validate_items_quality_inspection(self):
+		for item in self.get("items"):
+			if item.quality_inspection:
+				qi = frappe.db.get_value(
+					"Quality Inspection",
+					item.quality_inspection,
+					["reference_type", "reference_name", "item_code"],
+					as_dict=True,
+				)
+
+				if qi.reference_type != self.doctype or qi.reference_name != self.name:
+					msg = f"""Row #{item.idx}: Please select a valid Quality Inspection with Reference Type
+						{frappe.bold(self.doctype)} and Reference Name {frappe.bold(self.name)}."""
+					frappe.throw(_(msg))
+
+				if qi.item_code != item.item_code:
+					msg = f"""Row #{item.idx}: Please select a valid Quality Inspection with Item Code
+						{frappe.bold(item.item_code)}."""
+					frappe.throw(_(msg))
+
 	def get_already_received_qty(self, po, po_detail):
 		qty = frappe.db.sql(
 			"""select sum(qty) from `tabPurchase Receipt Item`
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 92235b0..ddc0556 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -1781,6 +1781,52 @@
 		pr.items[0].delivery_note_item = delivery_note_item
 		pr.save()
 
+	def test_purchase_return_valuation_with_rejected_qty(self):
+		item_code = "_Test Item Return Valuation"
+		create_item(item_code)
+
+		warehouse = create_warehouse("_Test Warehouse Return Valuation")
+		rejected_warehouse = create_warehouse("_Test Rejected Warehouse Return Valuation")
+
+		# Step 1: Create Purchase Receipt with valuation rate 100
+		make_purchase_receipt(
+			item_code=item_code,
+			warehouse=warehouse,
+			qty=10,
+			rate=100,
+			rejected_qty=2,
+			rejected_warehouse=rejected_warehouse,
+		)
+
+		# Step 2: Create One more Purchase Receipt with valuation rate 200
+		pr = make_purchase_receipt(
+			item_code=item_code,
+			warehouse=warehouse,
+			qty=10,
+			rate=200,
+			rejected_qty=2,
+			rejected_warehouse=rejected_warehouse,
+		)
+
+		# Step 3: Create Purchase Return for 2 qty
+		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import make_purchase_return
+
+		pr_return = make_purchase_return(pr.name)
+		pr_return.items[0].qty = 2 * -1
+		pr_return.items[0].received_qty = 2 * -1
+		pr_return.items[0].rejected_qty = 0
+		pr_return.items[0].rejected_warehouse = ""
+		pr_return.save()
+		pr_return.submit()
+
+		data = frappe.get_all(
+			"Stock Ledger Entry",
+			filters={"voucher_no": pr_return.name, "docstatus": 1},
+			fields=["SUM(stock_value_difference) as stock_value_difference"],
+		)[0]
+
+		self.assertEqual(abs(data["stock_value_difference"]), 400.00)
+
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.js b/erpnext/stock/doctype/stock_entry/stock_entry.js
index 3d497ac..403e04a 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.js
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.js
@@ -115,6 +115,15 @@
 			}
 		});
 
+		let sbb_field = frm.get_docfield('items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
 
 		frm.add_fetch("bom_no", "inspection_required", "inspection_required");
 		erpnext.accounts.dimensions.setup_dimension_filters(frm, frm.doctype);
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.json b/erpnext/stock/doctype/stock_entry/stock_entry.json
index 9bf679b..fe42b1f 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.json
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.json
@@ -577,7 +577,8 @@
    "fieldtype": "Link",
    "label": "Pick List",
    "options": "Pick List",
-   "read_only": 1
+   "read_only": 1,
+   "search_index": 1
   },
   {
    "fieldname": "print_settings_col_break",
@@ -677,7 +678,7 @@
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-06-09 15:46:28.418339",
+ "modified": "2023-06-16 14:59:10.917235",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Stock Entry",
@@ -738,7 +739,6 @@
    "read": 1,
    "report": 1,
    "role": "Stock Manager",
-   "set_user_permissions": 1,
    "share": 1,
    "submit": 1,
    "write": 1
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index 517fea5..d9b5503 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -266,10 +266,10 @@
 			return
 
 		for row in self.items:
-			if row.job_card_item:
+			if row.job_card_item or not row.s_warehouse:
 				continue
 
-			msg = f"""Row #{0}: The job card item reference
+			msg = f"""Row #{row.idx}: The job card item reference
 				is missing. Kindly create the stock entry
 				from the job card. If you have added the row manually
 				then you won't be able to add job card item reference."""
diff --git a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.js b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.js
index 6afbf01..0664c29 100644
--- a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.js
+++ b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.js
@@ -42,6 +42,17 @@
 			}
 		});
 
+		let sbb_field = frm.get_docfield('items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.item_code,
+					'warehouse': row.doc.warehouse,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
+
 		if (frm.doc.company) {
 			erpnext.queries.setup_queries(frm, "Warehouse", function() {
 				return erpnext.queries.warehouse(frm.doc);
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
index bd1512b..5ee1f7b 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
@@ -89,6 +89,16 @@
 			}
 		});
 
+		let sbb_field = frm.get_docfield('supplied_items', 'serial_and_batch_bundle');
+		if (sbb_field) {
+			sbb_field.get_route_options_for_new_doc = (row) => {
+				return {
+					'item_code': row.doc.rm_item_code,
+					'voucher_type': frm.doc.doctype,
+				}
+			};
+		}
+
 		let batch_no_field = frm.get_docfield('items', 'batch_no');
 		if (batch_no_field) {
 			batch_no_field.get_route_options_for_new_doc = function(row) {
diff --git a/erpnext/translations/fr.csv b/erpnext/translations/fr.csv
index 35037fb..bede718 100644
--- a/erpnext/translations/fr.csv
+++ b/erpnext/translations/fr.csv
@@ -115,7 +115,7 @@
 Add Employees,Ajouter des employés,
 Add Item,Ajouter un Article,
 Add Items,Ajouter des articles,
-Add Leads,Créer des Prospects,
+Add Leads,Créer des Leads,
 Add Multiple Tasks,Ajouter plusieurs tâches,
 Add Row,Ajouter une Ligne,
 Add Sales Partners,Ajouter des partenaires commerciaux,
@@ -658,8 +658,8 @@
 Create Invoices,Créer des factures,
 Create Job Card,Créer une carte de travail,
 Create Journal Entry,Créer une entrée de journal,
-Create Lead,Créer un Prospect,
-Create Leads,Créer des Prospects,
+Create Lead,Créer un Lead,
+Create Leads,Créer des Lead,
 Create Maintenance Visit,Créer une visite de maintenance,
 Create Material Request,Créer une demande de matériel,
 Create Multiple,Créer plusieurs,
@@ -1426,13 +1426,12 @@
 Last Purchase Rate,Dernier Prix d'Achat,
 Latest,Dernier,
 Latest price updated in all BOMs,Prix les plus récents mis à jour dans toutes les nomenclatures,
-Lead,Prospect,
-Lead Count,Nombre de Prospects,
+Lead Count,Nombre de Lead,
 Lead Owner,Responsable du Prospect,
-Lead Owner cannot be same as the Lead,Le Responsable du Prospect ne peut pas être identique au Prospect,
+Lead Owner cannot be same as the Lead,Le Responsable du Prospect ne peut pas être identique au Lead,
 Lead Time Days,Jours de Délai,
 Lead to Quotation,Du Prospect au Devis,
-"Leads help you get business, add all your contacts and more as your leads","Les prospects vous aident à obtenir des contrats, ajoutez tous vos contacts et plus dans votre liste de prospects",
+"Leads help you get business, add all your contacts and more as your leads","Les lead vous aident à obtenir des contrats, ajoutez tous vos contacts et plus dans votre liste de lead",
 Learn,Apprendre,
 Leave Approval Notification,Notification d'approbation de congés,
 Leave Blocked,Laisser Verrouillé,
@@ -1596,7 +1595,7 @@
 Middle Name (Optional),Deuxième Prénom (Optionnel),
 Min Amt can not be greater than Max Amt,Min Amt ne peut pas être supérieur à Max Amt,
 Min Qty can not be greater than Max Qty,Qté Min ne peut pas être supérieure à Qté Max,
-Minimum Lead Age (Days),Âge Minimum du Prospect (Jours),
+Minimum Lead Age (Days),Âge Minimum du lead (Jours),
 Miscellaneous Expenses,Charges Diverses,
 Missing Currency Exchange Rates for {0},Taux de Change Manquant pour {0},
 Missing email template for dispatch. Please set one in Delivery Settings.,Modèle de courrier électronique manquant pour l'envoi. Veuillez en définir un dans les paramètres de livraison.,
@@ -1676,7 +1675,7 @@
 Newsletters,Newsletters,
 Newspaper Publishers,Éditeurs de journaux,
 Next,Suivant,
-Next Contact By cannot be same as the Lead Email Address,Prochain Contact Par ne peut être identique à l’Adresse Email du Prospect,
+Next Contact By cannot be same as the Lead Email Address,Prochain Contact Par ne peut être identique à l’Adresse Email du Lead,
 Next Contact Date cannot be in the past,La Date de Prochain Contact ne peut pas être dans le passé,
 Next Steps,Prochaines étapes,
 No Action,Pas d'action,
@@ -1808,9 +1807,9 @@
 Operations,Opérations,
 Operations cannot be left blank,Les opérations ne peuvent pas être laissées vides,
 Opp Count,Compte d'Opportunités,
-Opp/Lead %,Opp / Prospect %,
+Opp/Lead %,Opp / Lead %,
 Opportunities,Opportunités,
-Opportunities by lead source,Opportunités par source de plomb,
+Opportunities by lead source,Opportunités par source de lead,
 Opportunity,Opportunité,
 Opportunity Amount,Montant de l'opportunité,
 Optional Holiday List not set for leave period {0},Une liste de vacances facultative n'est pas définie pour la période de congé {0},
@@ -2007,7 +2006,7 @@
 Please mention Round Off Account in Company,Veuillez indiquer le Compte d’Arrondi de la Société,
 Please mention Round Off Cost Center in Company,Veuillez indiquer le Centre de Coûts d’Arrondi de la Société,
 Please mention no of visits required,Veuillez indiquer le nb de visites requises,
-Please mention the Lead Name in Lead {0},Veuillez mentionner le nom du Prospect dans le Prospect {0},
+Please mention the Lead Name in Lead {0},Veuillez mentionner le nom du Lead dans le Lead {0},
 Please pull items from Delivery Note,Veuillez récupérer les articles des Bons de Livraison,
 Please register the SIREN number in the company information file,Veuillez enregistrer le numéro SIREN dans la fiche d'information de la société,
 Please remove this Invoice {0} from C-Form {1},Veuillez retirez cette Facture {0} du C-Form {1},
@@ -2277,7 +2276,7 @@
 Queued for updating latest price in all Bill of Materials. It may take a few minutes.,Mise à jour des prix les plus récents dans toutes les nomenclatures en file d'attente. Cela peut prendre quelques minutes.,
 Quick Journal Entry,Écriture Rapide dans le Journal,
 Quot Count,Compte de Devis,
-Quot/Lead %,Devis / Prospects %,
+Quot/Lead %,Devis / Lead %,
 Quotation,Devis,
 Quotation {0} is cancelled,Devis {0} est annulée,
 Quotation {0} not of type {1},Le devis {0} n'est pas du type {1},
@@ -2285,7 +2284,7 @@
 "Quotations are proposals, bids you have sent to your customers","Les devis sont des propositions, offres que vous avez envoyées à vos clients",
 Quotations received from Suppliers.,Devis reçus des Fournisseurs.,
 Quotations: ,Devis :,
-Quotes to Leads or Customers.,Devis de Prospects ou Clients.,
+Quotes to Leads or Customers.,Devis de Lead ou Clients.,
 RFQs are not allowed for {0} due to a scorecard standing of {1},Les Appels d'Offres ne sont pas autorisés pour {0} en raison d'une note de {1} sur la fiche d'évaluation,
 Range,Plage,
 Rate,Prix,
@@ -3122,7 +3121,7 @@
 Total(Qty),Total (Qté),
 Traceability,Traçabilité,
 Traceback,Retraçage,
-Track Leads by Lead Source.,Suivre les prospects par sources,
+Track Leads by Lead Source.,Suivre les leads par sources,
 Training,Formation,
 Training Event,Événement de formation,
 Training Events,Événements de formation,
@@ -3243,8 +3242,8 @@
 View Fees Records,Voir les honoraires,
 View Form,Voir le formulaire,
 View Lab Tests,Afficher les tests de laboratoire,
-View Leads,Voir Prospects,
-View Ledger,Voir le Livre,
+View Leads,Voir Lead,
+View Ledger,Voir le Journal,
 View Now,Voir maintenant,
 View a list of all the help videos,Afficher la liste de toutes les vidéos d'aide,
 View in Cart,Voir Panier,
@@ -3677,7 +3676,7 @@
 Country,Pays,
 Country Code in File does not match with country code set up in the system,Le code de pays dans le fichier ne correspond pas au code de pays configuré dans le système,
 Create New Contact,Créer un nouveau contact,
-Create New Lead,Créer une nouvelle piste,
+Create New Lead,Créer une nouvelle lead,
 Create Pick List,Créer une liste de choix,
 Create Quality Inspection for Item {0},Créer un contrôle qualité pour l'article {0},
 Creating Accounts...,Création de comptes ...,
@@ -3784,7 +3783,7 @@
 Help,Aidez-moi,
 Help Article,Article d’Aide,
 "Helps you keep tracks of Contracts based on Supplier, Customer and Employee","Vous aide à garder une trace des contrats en fonction du fournisseur, client et employé",
-Helps you manage appointments with your leads,Vous aide à gérer les rendez-vous avec vos prospects,
+Helps you manage appointments with your leads,Vous aide à gérer les rendez-vous avec vos leads,
 Home,Accueil,
 IBAN is not valid,IBAN n'est pas valide,
 Import Data from CSV / Excel files.,Importer des données à partir de fichiers CSV / Excel,
@@ -3880,7 +3879,7 @@
 Only users with the {0} role can create backdated leave applications,Seuls les utilisateurs avec le rôle {0} peuvent créer des demandes de congé antidatées,
 Open,Ouvert,
 Open Contact,Contact ouvert,
-Open Lead,Ouvrir le Prospect,
+Open Lead,Ouvrir le Lead,
 Opening and Closing,Ouverture et fermeture,
 Operating Cost as per Work Order / BOM,Coût d'exploitation selon l'ordre de fabrication / nomenclature,
 Order Amount,Montant de la commande,
@@ -3926,7 +3925,7 @@
 Please select the customer.,S'il vous plaît sélectionner le client.,
 Please set a Supplier against the Items to be considered in the Purchase Order.,Veuillez définir un fournisseur par rapport aux articles à prendre en compte dans la Commande d'Achat.,
 Please set account heads in GST Settings for Compnay {0},Définissez les en-têtes de compte dans les paramètres de la TPS pour le service {0}.,
-Please set an email id for the Lead {0},Veuillez définir un identifiant de messagerie pour le prospect {0}.,
+Please set an email id for the Lead {0},Veuillez définir un identifiant de messagerie pour le lead {0}.,
 Please set default UOM in Stock Settings,Veuillez définir l'UdM par défaut dans les paramètres de stock,
 Please set filter based on Item or Warehouse due to a large amount of entries.,Veuillez définir le filtre en fonction de l'article ou de l'entrepôt en raison d'une grande quantité d'entrées.,
 Please set up the Campaign Schedule in the Campaign {0},Configurez le calendrier de la campagne dans la campagne {0}.,
@@ -5600,7 +5599,7 @@
 Received By,Reçu par,
 Caller Information,Informations sur l'appelant,
 Contact Name,Nom du Contact,
-Lead Name,Nom du Prospect,
+Lead Name,Nom du Lead,
 Ringing,Sonnerie,
 Missed,Manqué,
 Call Duration in seconds,Durée d'appel en secondes,
@@ -5668,7 +5667,7 @@
 Contract Template Fulfilment Terms,Conditions d'exécution du modèle de contrat,
 Email Campaign,Campagne Email,
 Email Campaign For ,Campagne d'email pour,
-Lead is an Organization,Le prospect est une organisation,
+Lead is an Organization,Le Lead est une organisation,
 CRM-LEAD-.YYYY.-,CRM-LEAD-.YYYY.-,
 Person Name,Nom de la Personne,
 Lost Quotation,Devis Perdu,
@@ -5683,7 +5682,7 @@
 Ends On,Se termine le,
 Address & Contact,Adresse &amp; Contact,
 Mobile No.,N° Mobile.,
-Lead Type,Type de Prospect,
+Lead Type,Type de Lead,
 Channel Partner,Partenaire de Canal,
 Consultant,Consultant,
 Market Segment,Part de Marché,
@@ -5706,7 +5705,7 @@
 Potential Sales Deal,Ventes Potentielles,
 CRM-OPP-.YYYY.-,CRM-OPP-YYYY.-,
 Opportunity From,Opportunité De,
-Customer / Lead Name,Nom du Client / Prospect,
+Customer / Lead Name,Nom du Client / Lead,
 Opportunity Type,Type d'Opportunité,
 Converted By,Converti par,
 Sales Stage,Stade de vente,
@@ -5716,7 +5715,7 @@
 With Items,Avec Articles,
 Probability (%),Probabilité (%),
 Contact Info,Information du Contact,
-Customer / Lead Address,Adresse du Client / Prospect,
+Customer / Lead Address,Adresse du Lead / Prospect,
 Contact Mobile No,N° de Portable du Contact,
 Enter name of campaign if source of enquiry is campaign,Entrez le nom de la campagne si la source de l'enquête est une campagne,
 Opportunity Date,Date d'Opportunité,
@@ -7643,7 +7642,7 @@
 Buyer of Goods and Services.,Acheteur des Biens et Services.,
 CUST-.YYYY.-,CUST-.YYYY.-,
 Default Company Bank Account,Compte bancaire d'entreprise par défaut,
-From Lead,Du Prospect,
+From Lead,Du Lead,
 Account Manager,Gestionnaire de compte,
 Allow Sales Invoice Creation Without Sales Order,Autoriser la création de factures de vente sans commande client,
 Allow Sales Invoice Creation Without Delivery Note,Autoriser la création de factures de vente sans bon de livraison,
@@ -7670,7 +7669,7 @@
 Installation Time,Temps d'Installation,
 Installation Note Item,Article Remarque d'Installation,
 Installed Qty,Qté Installée,
-Lead Source,Source du Prospect,
+Lead Source,Source du Lead,
 Period Start Date,Date de début de la période,
 Period End Date,Date de fin de la période,
 Cashier,Caissier,
@@ -8515,8 +8514,8 @@
 Items To Be Requested,Articles À Demander,
 Reserved,Réservé,
 Itemwise Recommended Reorder Level,Renouvellement Recommandé par Article,
-Lead Details,Détails du Prospect,
-Lead Owner Efficiency,Efficacité des Responsables des Prospects,
+Lead Details,Détails du Lead,
+Lead Owner Efficiency,Efficacité des Responsables des Leads,
 Loan Repayment and Closure,Remboursement et clôture de prêts,
 Loan Security Status,État de la sécurité du prêt,
 Lost Opportunity,Occasion perdue,
@@ -9205,7 +9204,7 @@
 From Posting Date,À partir de la date de publication,
 To Posting Date,À la date de publication,
 No records found,Aucun enregistrement trouvé,
-Customer/Lead Name,Nom du client / prospect,
+Customer/Lead Name,Nom du client / lead,
 Unmarked Days,Jours non marqués,
 Jan,Jan,
 Feb,fév,
@@ -9469,7 +9468,7 @@
 Row #{0}: Child Item should not be a Product Bundle. Please remove Item {1} and Save,Ligne n ° {0}: l'élément enfant ne doit pas être un ensemble de produits. Veuillez supprimer l'élément {1} et enregistrer,
 Credit limit reached for customer {0},Limite de crédit atteinte pour le client {0},
 Could not auto create Customer due to the following missing mandatory field(s):,Impossible de créer automatiquement le client en raison du ou des champs obligatoires manquants suivants:,
-Please create Customer from Lead {0}.,Veuillez créer un client à partir du prospect {0}.,
+Please create Customer from Lead {0}.,Veuillez créer un client à partir du lead {0}.,
 Mandatory Missing,Obligatoire manquant,
 Please set Payroll based on in Payroll settings,Veuillez définir la paie en fonction des paramètres de paie,
 Additional Salary: {0} already exist for Salary Component: {1} for period {2} and {3},Salaire supplémentaire: {0} existe déjà pour le composant de salaire: {1} pour la période {2} et {3},