diff --git a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
index 325a356..220b747 100644
--- a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
+++ b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
@@ -485,6 +485,10 @@
 			"default_payable_account": frappe.db.get_value(
 				"Account", {"company": company.name, "account_type": "Payable", "is_group": 0}
 			),
+			"default_provisional_account": frappe.db.get_value(
+				"Account",
+				{"company": company.name, "account_type": "Service Received But Not Billed", "is_group": 0},
+			),
 		}
 	)
 
diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index d6f2378..07ee289 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -70,9 +70,6 @@
 
 		self.abbr = self.abbr.strip()
 
-		# if self.get('__islocal') and len(self.abbr) > 5:
-		# 	frappe.throw(_("Abbreviation cannot have more than 5 characters"))
-
 		if not self.abbr.strip():
 			frappe.throw(_("Abbreviation is mandatory"))