chore: Add standard chart of accounts template for El Salvador (#19151)
* chore: Add standard chart of accounts template for El Salvador
* fix: Renane template file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json
new file mode 100644
index 0000000..6409d95
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/el_salvador_standard.json
@@ -0,0 +1,809 @@
+{
+ "country_code": "sv",
+ "name": "El Salvador Standard",
+ "tree": {
+ "100000 - ACTIVOS - xmC": {
+ "11000000 - ACTIVOS CORRIENTES - xmC": {
+ "11010000 - EFECTIVO Y EQUIVALENTES AL EFECTIVO - xmC": {
+ "11010100 - Caja general - xmC": {
+ "account_number": "11010100",
+ "account_type": "Cash"
+ },
+ "Caja chica": {
+ "account_number": "11010200",
+ "account_type": "Cash",
+ "is_group": 1
+ },
+ "Efectivo en bancos": {
+ "account_number": "11010300",
+ "account_type": "Bank",
+ "is_group": 1
+ },
+ "account_number": "11010000",
+ "account_type": "Cash"
+ },
+ "CUENTAS POR COBRAR ARRENDAMIENTOS FINANCIEROS": {
+ "Arrendamientos financieros por cobrar": {
+ "account_number": "11040100",
+ "is_group": 1
+ },
+ "Estimaci\u00f3n para cuentas de cobro dudoso (CR)": {
+ "account_number": "11040200",
+ "is_group": 1
+ },
+ "account_number": "11040000"
+ },
+ "DEUDORES COMERCIALES Y OTRAS CUENTAS POR COBRAR": {
+ "11030100 - Deudores comerciales - xmC": {
+ "account_number": "11030100",
+ "account_type": "Receivable"
+ },
+ "Estimaci\u00f3n para cuentas de cobro dudoso (CR)": {
+ "account_number": "11030200",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "Otras cuentas por cobrar no comerciales": {
+ "account_number": "11030300",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "account_number": "11030000",
+ "account_type": "Receivable"
+ },
+ "GASTOS PAGADOS POR ANTICIPADO": {
+ "Adelantos a empleados": {
+ "account_number": "110904",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "Papeler\u00eda y \u00fatiles en existencia": {
+ "account_number": "11090300",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "Primas de seguros aun no vendidas": {
+ "account_number": "11090100",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "Rentas aun no corridas por los inmuebles": {
+ "account_number": "11090200",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "account_number": "11090000",
+ "account_type": "Temporary"
+ },
+ "INVENTARIOS": {
+ "11050100 - Inventarios en bodega al costo - xmC": {
+ "account_number": "11050100",
+ "account_type": "Stock"
+ },
+ "11050300 - Pedidos en transito - xmC": {
+ "account_number": "11050300",
+ "account_type": "Stock Received But Not Billed"
+ },
+ "Estimaci\u00f3n para obsolescencia de inventarios o de lento movimiento (CR)": {
+ "account_number": "11050200",
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "Mercader\u00edas en consignaci\u00f3n": {
+ "account_number": "11050400",
+ "account_type": "Stock",
+ "is_group": 1
+ },
+ "account_number": "11050000",
+ "account_type": "Stock"
+ },
+ "INVERSIONES TEMPORALES": {
+ "Acciones": {
+ "account_number": "11020100",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "Bonos": {
+ "account_number": "11020200",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "C\u00e9dulas hipotecarias": {
+ "account_number": "11020300",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "account_number": "11020000",
+ "account_type": "Temporary"
+ },
+ "IVA CREDITO FISCAL": {
+ "IVA compras locales": {
+ "account_number": "11060100",
+ "account_type": "Tax",
+ "is_group": 1,
+ "tax_rate": 13.0
+ },
+ "IVA importaciones": {
+ "account_number": "11060200",
+ "account_type": "Tax",
+ "is_group": 1,
+ "tax_rate": 13.0
+ },
+ "account_number": "11060000",
+ "account_type": "Tax",
+ "tax_rate": 13.0
+ },
+ "IVA PERCIBIDO": {
+ "account_number": "IVA PERCIBIDO",
+ "account_type": "Tax",
+ "is_group": 1,
+ "tax_rate": 1.0
+ },
+ "IVA RETENIDO": {
+ "account_number": "11070000",
+ "account_type": "Tax",
+ "is_group": 1,
+ "tax_rate": 1.0
+ },
+ "account_number": "11000000"
+ },
+ "12000000 - ACTIVOS NO CORRIENTES - xmC": {
+ "ACTIVOS INTANGIBLES": {
+ "Concesiones y franquicias": {
+ "account_number": "12080300",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Derechos de llave": {
+ "account_number": "12080100",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Patentes y marcas de fabrica": {
+ "account_number": "12080200",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Software": {
+ "account_number": "12080400",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "account_number": "12080000",
+ "account_type": "Fixed Asset"
+ },
+ "CUENTAS POR COBRAR ARRENDAMIENTOS FINANCIEROS A LARGO PLAZO": {
+ "Arrendamientos financieros por cobrar a largo plazo": {
+ "account_number": "12060100",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "Estimaci\u00f3n para cuentas de cobro dudoso a largo plazo (CR)": {
+ "account_number": "12060200",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "account_number": "12060000",
+ "account_type": "Receivable"
+ },
+ "DEPRECIACION ACUMULUDA (CR)": {
+ "12030100 - Deprec. acumulada de propiedades, planta y equipo propio al costo - xmC": {
+ "account_number": "12030100",
+ "account_type": "Accumulated Depreciation"
+ },
+ "Deprec. acumulada de prop., planta y equipo bajo arrend. Financiero": {
+ "account_number": "12030200",
+ "account_type": "Accumulated Depreciation",
+ "is_group": 1
+ },
+ "Deprec. acumulada de revaluaos de propiedades, planta y equipo": {
+ "account_number": "12030300",
+ "account_type": "Accumulated Depreciation",
+ "is_group": 1
+ },
+ "account_number": "12030000",
+ "account_type": "Accumulated Depreciation"
+ },
+ "DEUDORES COMERCIALES Y OTRAS CUENTAS POR COBRAR A LARGO PLAZO": {
+ "12050100 - Deudores comerciales a largo plazo - xmC": {
+ "account_number": "12050100",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "Cuentas por cobrar no comerciales a largo plazo": {
+ "account_number": "12050300",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "Estimaci\u00f3n para cuentas de cobro dudoso a largo plazo (CR)": {
+ "account_number": "12050200",
+ "account_type": "Receivable",
+ "is_group": 1
+ },
+ "account_number": "12050000",
+ "account_type": "Receivable"
+ },
+ "IMPUESTO SOBRE LA RENTA DIFERIDO-ACTIVO": {
+ "12070200 - Pago anticipados de impuestos sobre la renta - xmC": {
+ "account_number": "12070200",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "Cr\u00e9dito impuestos sobre la renta de a\u00f1os anteriores": {
+ "account_number": "12070100",
+ "account_type": "Tax",
+ "is_group": 1
+ },
+ "account_number": "12070000",
+ "account_type": "Tax"
+ },
+ "INVERSIONES PERMANENTES": {
+ "Inversiones en asociadas": {
+ "account_number": "12040200",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Inversiones en negocios conjuntos": {
+ "account_number": "12040300",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Inversiones en subsidiarias": {
+ "account_number": "12040100",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "account_number": "12040000",
+ "account_type": "Fixed Asset"
+ },
+ "PROPIEDADES, PLANTA Y EQUIPO": {
+ "12010300 - Maquinarias y equipos - xmC": {
+ "account_number": "12010300",
+ "account_type": "Fixed Asset"
+ },
+ "Edificios": {
+ "account_number": "12010200",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Mobiliario y equipo": {
+ "account_number": "12010400",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Terrenos": {
+ "account_number": "12010100",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Veh\u00edculos": {
+ "account_number": "12010500",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "account_number": "12010000",
+ "account_type": "Fixed Asset"
+ },
+ "REVALUACIONES DE PROPIEDADES, PLANTA Y EQUIPO": {
+ "Revaluaci\u00f3n de edificios": {
+ "account_number": "12020200",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Revaluaci\u00f3n de maquinarias y equipo": {
+ "account_number": "12020300",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Revaluaci\u00f3n de mobiliario y equipo": {
+ "account_number": "12020400",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Revaluaci\u00f3n de terrenos": {
+ "account_number": "12020100",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "Revaluaci\u00f3n de veh\u00edculos": {
+ "account_number": "12020500",
+ "account_type": "Fixed Asset",
+ "is_group": 1
+ },
+ "account_number": "12020000",
+ "account_type": "Fixed Asset"
+ },
+ "account_number": "12000000",
+ "account_type": "Fixed Asset"
+ },
+ "account_number": "100000",
+ "root_type": "Asset"
+ },
+ "20000000 - PASIVOS - xmC": {
+ "PASIVOS CORRIENTES": {
+ "ACREEDORES COMERCIALES Y OTRAS CUENTAS POR PAGAR": {
+ "21020100 - Cuentas por pagar comerciales - xmC": {
+ "account_number": "21020100",
+ "account_type": "Payable"
+ },
+ "Documentos por pagar comerciales": {
+ "account_number": "21020200",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "account_number": "21020000",
+ "account_type": "Payable"
+ },
+ "BENEFICIOS A EMPLEADOS POR PAGAR": {
+ "Beneficios a corto plazo por pagar": {
+ "account_number": "21050100",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "Beneficios post empleo por pagar": {
+ "account_number": "21050200",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "account_number": "21050000",
+ "account_type": "Payable"
+ },
+ "DIVIDENDOS POR PAGAR": {
+ "account_number": "21080000",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "IMPUESTO SOBRE LA RENTA CORRIENTE POR PAGAR": {
+ "account_number": "21070000",
+ "account_type": "Tax",
+ "is_group": 1
+ },
+ "IVA DEBITOS FISCALES": {
+ "Por ventas a consumidores": {
+ "account_number": "21060200",
+ "account_type": "Tax",
+ "is_group": 1
+ },
+ "Por ventas a contribuyentes": {
+ "account_number": "21060100",
+ "account_type": "Tax",
+ "is_group": 1
+ },
+ "account_number": "21060000",
+ "account_type": "Tax"
+ },
+ "OBLIGACIONES BAJO ARRENDAMIENTOS FINANCIEROS PORCION CORRIENTE": {
+ "Contratos bajo arrendamientos financieros": {
+ "account_number": "21030100",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "account_number": "21030000",
+ "account_type": "Payable"
+ },
+ "OTROS ACREEDORES, RETENCIONES Y DESCUENTOS": {
+ "Cuentas por pagar a accionistas": {
+ "account_number": "21040400",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "Descuentos": {
+ "account_number": "21040300",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "Otros acreedores": {
+ "account_number": "21040100",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "Retenciones": {
+ "account_number": "21040200",
+ "account_type": "Payable",
+ "is_group": 1
+ },
+ "account_number": "21040000",
+ "account_type": "Payable"
+ },
+ "PRESTAMOS Y SOBREGIROS BANCARIOS": {
+ "Porci\u00f3n corriente de prestamos bancarios a largo plazo": {
+ "account_number": "21010300",
+ "is_group": 1
+ },
+ "Prestamos bancarios a corto plazo": {
+ "account_number": "21010100",
+ "is_group": 1
+ },
+ "Sobregiros bancarios": {
+ "account_number": "21010200",
+ "is_group": 1
+ },
+ "account_number": "21010000"
+ },
+ "account_number": "21000000"
+ },
+ "PASIVOS NO CORRIENTES": {
+ "ANTICIPOS Y GARANTIAS DE CLIENTES": {
+ "Anticipos de clientes": {
+ "account_number": "22040100",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "Garant\u00edas de clientes": {
+ "account_number": "22040200",
+ "account_type": "Temporary",
+ "is_group": 1
+ },
+ "account_number": "22040000",
+ "account_type": "Temporary"
+ },
+ "INTERES MINOTARIO": {
+ "Inter\u00e9s de accionista minotarios": {
+ "account_number": "22050100",
+ "is_group": 1
+ },
+ "account_number": "22050000"
+ },
+ "OBLIGACIONES BAJO ARRENDAMIENTOS FINANCIEROS A LARGO PLAZO": {
+ "Contratos bajo arrendamientos financieros": {
+ "account_number": "22030100",
+ "is_group": 1
+ },
+ "account_number": "22030000"
+ },
+ "OTROS PRESTAMOS A LARGO PLAZO": {
+ "account_number": "22020000",
+ "is_group": 1
+ },
+ "PRESTAMOS BANCARIOS A LARGO PLAZO": {
+ "account_number": "22010000",
+ "is_group": 1
+ },
+ "account_number": "22000000"
+ },
+ "PROVISIONES": {
+ "IMPUESTOS SOBRE LA RENTA COMPLEMENTARIO": {
+ "Ejercicios anteriores": {
+ "account_number": "23010100",
+ "account_type": "Tax",
+ "is_group": 1
+ },
+ "account_number": "23010000",
+ "account_type": "Tax"
+ },
+ "PROVISION PARA OBLIGACIONES LABORALES": {
+ "Indemnizaci\u00f3n": {
+ "account_number": "23020100",
+ "is_group": 1
+ },
+ "account_number": "23020000"
+ },
+ "account_number": "23000000"
+ },
+ "account_number": "20000000",
+ "root_type": "Liability"
+ },
+ "30000000 - PATRIMONIO - xmC": {
+ "CAPITAL, RESERVAS Y RESULTADOS": {
+ "CAPITAL SOCIAL": {
+ "Capital Social M\u00ednimo": {
+ "Capital Social M\u00ednimo NO Pagado": {
+ "account_number": "31010102",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "Capital Social M\u00ednimo Suscrito": {
+ "account_number": "31010101",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "account_number": "31010100",
+ "account_type": "Equity"
+ },
+ "Capital Social Variable": {
+ "Capital Social Variable NO Pagado": {
+ "account_number": "31010202",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "Capital Social Variable Suscrito": {
+ "account_number": "31010201",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "account_number": "31010200",
+ "account_type": "Equity"
+ },
+ "account_number": "31010000",
+ "account_type": "Equity"
+ },
+ "DIVIDENDOS PAGADOS": {
+ "account_number": "31060000",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "GANANCIAS NO DISTRIBUIDAS": {
+ "De ejercicios anteriores": {
+ "account_number": "31020100",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "Del presente ejercicio": {
+ "account_number": "31020200",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "account_number": "31020000",
+ "account_type": "Equity"
+ },
+ "GANANCIAS RESTRINGIDAS": {
+ "Reserva legal": {
+ "account_number": "31030100",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "account_number": "31030000",
+ "account_type": "Equity"
+ },
+ "PERDIDAS ACUMULADAS (CR)": {
+ "De ejercicios anteriores": {
+ "account_number": "31050100",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "Del presente ejercicio": {
+ "account_number": "31050200",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "account_number": "31050000",
+ "account_type": "Equity"
+ },
+ "SUPERAVIT POR REVALUACIONES": {
+ "Super\u00e1vit por revaluaci\u00f3n de activos": {
+ "account_number": "31040100",
+ "account_type": "Equity",
+ "is_group": 1
+ },
+ "account_number": "31040000",
+ "account_type": "Equity"
+ },
+ "account_number": "31000000",
+ "account_type": "Equity"
+ },
+ "account_number": "30000000",
+ "root_type": "Equity"
+ },
+ "40000000 - CUENTAS DE RESULTADO DEUDORAS - xmC": {
+ "COSTOS Y GASTOS DE OPERACI\u00d3N": {
+ "41010000 - COSTO DE LAS VENTAS - xmC": {
+ "account_number": "41010000",
+ "account_type": "Cost of Goods Sold"
+ },
+ "GASTOS DE DEPARTAMENTO DE OPERACIONES": {
+ "41020600 - Depreciaciones y amortizaciones - xmC": {
+ "account_number": "41020600",
+ "account_type": "Depreciation"
+ },
+ "41020900 - Redondeos - xmC": {
+ "account_number": "41020900",
+ "account_type": "Round Off"
+ },
+ "Gastos operativos": {
+ "account_number": "41020700",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Mantenimientos": {
+ "account_number": "41020400",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Materiales y suministros": {
+ "Ajustes de Inventario": {
+ "account_number": "41020201",
+ "account_type": "Stock Adjustment"
+ },
+ "account_number": "41020200",
+ "account_type": "Chargeable"
+ },
+ "Seguros": {
+ "account_number": "41020500",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Servicios b\u00e1sicos": {
+ "account_number": "41020300",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Servicios y honorarios profesionales": {
+ "account_number": "41020800",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Sueldos y prestaciones laborales": {
+ "account_number": "41020100",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "account_number": "41020000",
+ "account_type": "Expense Account"
+ },
+ "GASTOS DE VENTAS Y DISTRIBUCION": {
+ "Depreciaciones y amortizaciones": {
+ "account_number": "41030600",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Gastos operativos": {
+ "account_number": "41030700",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Mantenimientos": {
+ "account_number": "41030400",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Materiales y suministros": {
+ "account_number": "41030200",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Seguros": {
+ "account_number": "41030500",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Servicios b\u00e1sicos": {
+ "account_number": "41030300",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Servicios y honorarios profesionales": {
+ "account_number": "41030800",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "Sueldos y prestaciones laborales": {
+ "account_number": "41030100",
+ "account_type": "Chargeable",
+ "is_group": 1
+ },
+ "account_number": "41030000",
+ "account_type": "Expense Account"
+ },
+ "account_number": "41000000",
+ "account_type": "Expense Account"
+ },
+ "GASTOS DE IMPUESTO SOBRE LA RENTA": {
+ "GASTOS DE IMPUESTO SOBRE LA RENTA CORRIENTE": {
+ "account_number": "43010000",
+ "account_type": "Expense Account",
+ "is_group": 1
+ },
+ "account_number": "43000000",
+ "account_type": "Expense Account"
+ },
+ "GASTOS DE NO OPERACI\u00d3N": {
+ "42020000 - GASTOS NO DEDUCIBLES - xmC": {
+ "Garant\u00eda por venta de productos": {
+ "account_number": "42020200",
+ "account_type": "Expense Account",
+ "is_group": 1
+ },
+ "Impuesto sobre la renta complementario": {
+ "account_number": "42020100",
+ "account_type": "Tax",
+ "is_group": 1
+ },
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+ "account_type": "Expense Account"
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+ "GASTOS FINANCIEROS": {
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+ "account_type": "Expense Account",
+ "is_group": 1
+ },
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+ "account_type": "Expense Account",
+ "is_group": 1
+ },
+ "Comisiones bancarias": {
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+ "is_group": 1
+ },
+ "account_number": "42010000",
+ "account_type": "Expense Account"
+ },
+ "account_number": "42000000",
+ "account_type": "Expense Account"
+ },
+ "account_number": "40000000",
+ "root_type": "Expense"
+ },
+ "50000000 - CUENTAS DE RESULTADO ACREEDORAS - xmC": {
+ "INGRESOS DE NO OPERACI\u00d3N": {
+ "DIVIDENDOS GANADOS": {
+ "Dividendos devengados por inversiones": {
+ "account_number": "52020100",
+ "account_type": "Income Account",
+ "is_group": 1
+ },
+ "account_number": "52020000",
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+ "account_type": "Income Account",
+ "is_group": 1
+ },
+ "Diferenciales cambiarios": {
+ "account_number": "52010300",
+ "account_type": "Income Account",
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+ },
+ "Intereses": {
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+ "account_type": "Income Account",
+ "is_group": 1
+ },
+ "account_number": "52010000",
+ "account_type": "Income Account"
+ },
+ "OTROS INGRESOS": {
+ "Ingresos por activos dados en arrendamientos financieros": {
+ "account_number": "52030200",
+ "account_type": "Income Account",
+ "is_group": 1
+ },
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+ },
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+ },
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+ "account_type": "Income Account"
+ },
+ "INGRESOS POR OPERACIONES CONTINUAS": {
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+ "account_number": "51010000",
+ "account_type": "Income Account"
+ },
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+ },
+ "account_number": "51000000",
+ "account_type": "Income Account"
+ },
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+ "60000000 - CUENTA LIQUIDADORA DE RESULTADOS - xmC": {
+ "CUENTA DE CIERRE": {
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+ "is_group": 1
+ },
+ "account_number": "61000000"
+ },
+ "account_number": "60000000",
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file