diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
new file mode 100644
index 0000000..5e6cc3e
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
@@ -0,0 +1,2409 @@
+{
+ "name": "Planilha de Contas Brasileira", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 Previd\u00eancia Social", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Consumo de Insumos", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Alimenta\u00e7\u00e3o do Trabalhador", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Arrendamento Mercantil", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 FGTS", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 Outros", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Constitui\u00e7\u00e3o de Provis\u00f5es", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Outros Custos", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Outros Custos", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Constitui\u00e7\u00e3o de Provis\u00f5es", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 Previd\u00eancia Social", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Consumo de Insumos", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 FGTS", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Arrendamento Mercantil", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Alimenta\u00e7\u00e3o do Trabalhador", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 Outros", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Constitui\u00e7\u00e3o de Provis\u00f5es", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 Outros", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Alimenta\u00e7\u00e3o do Trabalhador", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Outros Custos", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 Previd\u00eancia Social", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Arrendamento Mercantil", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR", 
+          "root_type": "Expense"
+         }, 
+         {
+          "name": "Encargos Sociais \u2013 FGTS", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "CUSTO DOS SERVI\u00c7OS PRODUZIDOS", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS", 
+      "root_type": "Expense"
+     }
+    ], 
+    "name": "CUSTOS DE PRODU\u00c7\u00c3O", 
+    "root_type": "Expense"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Outras Despesas N\u00e3o Operacionais"
+             }, 
+             {
+              "name": "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados"
+             }
+            ], 
+            "name": "DESPESAS N\u00c3O OPERACIONAIS"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente."
+             }, 
+             {
+              "name": "Outras Receitas N\u00e3o Operacionais"
+             }
+            ], 
+            "name": "RECEITAS N\u00c3O OPERACIONAIS"
+           }
+          ], 
+          "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
+         }
+        ], 
+        "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
+       }
+      ], 
+      "name": "OUTRAS RECEITAS E DESPESAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Outras"
+             }, 
+             {
+              "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
+             }, 
+             {
+              "name": "Varia\u00e7\u00f5es Cambiais Ativas"
+             }, 
+             {
+              "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+             }, 
+             {
+              "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+             }, 
+             {
+              "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
+             }, 
+             {
+              "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
+             }, 
+             {
+              "name": "Outras Receitas de Aplica\u00e7\u00f5es Financeiras"
+             }, 
+             {
+              "name": "Outras Receitas Operacionais"
+             }, 
+             {
+              "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
+             }
+            ], 
+            "name": "OUTRAS RECEITAS OPERACIONAIS"
+           }
+          ], 
+          "name": "OUTRAS RECEITAS OPERACIONAIS"
+         }
+        ], 
+        "name": "OUTRAS RECEITAS OPERACIONAIS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica"
+             }, 
+             {
+              "name": "Multas"
+             }, 
+             {
+              "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais"
+             }, 
+             {
+              "name": "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)"
+             }, 
+             {
+              "name": "Outras Despesas Operacionais"
+             }, 
+             {
+              "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
+             }, 
+             {
+              "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)"
+             }, 
+             {
+              "name": "Indeniza\u00e7\u00f5es Trabalhistas"
+             }, 
+             {
+              "name": "CSLL"
+             }, 
+             {
+              "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal"
+             }, 
+             {
+              "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Alugu\u00e9is"
+             }, 
+             {
+              "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima."
+             }, 
+             {
+              "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Demais Provis\u00f5es"
+             }, 
+             {
+              "name": "CPMF"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es a Entidades Civis"
+             }, 
+             {
+              "name": "FGTS (sem indeniza\u00e7\u00e3o 40%)"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
+             }, 
+             {
+              "name": "Remunera\u00e7\u00f5es a Empregados"
+             }, 
+             {
+              "name": "COFINS"
+             }, 
+             {
+              "name": "Propaganda e Publicidade"
+             }, 
+             {
+              "name": "PIS/PASEP"
+             }, 
+             {
+              "name": "Arrendamento Mercantil"
+             }, 
+             {
+              "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares"
+             }
+            ], 
+            "name": "DESPESAS OPERACIONAIS"
+           }
+          ], 
+          "name": "DESPESAS OPERACIONAIS"
+         }
+        ], 
+        "name": "DESPESAS OPERACIONAIS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Servi\u00e7os Educacionais"
+             }, 
+             {
+              "name": "Contribui\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+             }, 
+             {
+              "name": "Outras"
+             }
+            ], 
+            "name": "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Conv\u00eanios \u2013 SUS"
+             }, 
+             {
+              "name": "Outras"
+             }, 
+             {
+              "name": "Conv\u00eanios \u2013 Outros"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Contribui\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Pacientes Particulares"
+             }
+            ], 
+            "name": "RECEITA DE SERVI\u00c7OS DE SA\u00daDE"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Pacientes Particulares"
+             }, 
+             {
+              "name": "Conv\u00eanios - Outros"
+             }, 
+             {
+              "name": "Contribui\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+             }, 
+             {
+              "name": "Outras"
+             }
+            ], 
+            "name": "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Outras Contribui\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Contribui\u00e7\u00f5es Confederativas/Associativas"
+             }, 
+             {
+              "name": "Outras"
+             }, 
+             {
+              "name": "Mensalidades"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Contribui\u00e7\u00f5es Sindicais"
+             }
+            ], 
+            "name": "RECEITAS DE OUTRAS ATIVIDADES"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Da atividade de Assist\u00eancia Social"
+             }, 
+             {
+              "name": "Da atividade de Educa\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Da atividade de Sa\u00fade"
+             }, 
+             {
+              "name": "Outras"
+             }
+            ], 
+            "name": "RECEITA DE VENDA DE PRODUTOS"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Outras"
+             }, 
+             {
+              "name": "(-) Vendas Canceladas"
+             }, 
+             {
+              "name": "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais"
+             }
+            ], 
+            "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
+           }
+          ], 
+          "name": "RECEITA BRUTA"
+         }
+        ], 
+        "name": "RECEITA OPERACIONAL L\u00cdQUIDA"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Custo dos Servi\u00e7os Prestados em Geral"
+             }, 
+             {
+              "name": "Outros Custos"
+             }
+            ], 
+            "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Outros Custos"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados ao PROUNI"
+             }
+            ], 
+            "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Pacientes Particulares"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+             }, 
+             {
+              "name": "Outros Custos"
+             }
+            ], 
+            "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Pacientes Particulares"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS"
+             }, 
+             {
+              "name": "Outros Custos"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias"
+             }, 
+             {
+              "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+             }
+            ], 
+            "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE"
+           }
+          ], 
+          "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos"
+             }, 
+             {
+              "name": "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades"
+             }, 
+             {
+              "name": "Outros Custos"
+             }
+            ], 
+            "name": "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Outros Custos"
+             }, 
+             {
+              "name": "Custos dos Produtos para Sa\u00fade - Gratuidades"
+             }, 
+             {
+              "name": "Custos dos Produtos para Sa\u00fade \u2013 Vendidos"
+             }
+            ], 
+            "name": "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Outras"
+             }, 
+             {
+              "name": "Custos dos Produtos para Assist\u00eancia Social - Vendidos"
+             }, 
+             {
+              "name": "Custos dos Produtos para Assist\u00eancia Social - Gratuidades"
+             }
+            ], 
+            "name": "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Custos dos Produtos Vendidos em Geral"
+             }, 
+             {
+              "name": "Outros Custos"
+             }
+            ], 
+            "name": "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES"
+           }
+          ], 
+          "name": "CUSTO DOS PRODUTOS VENDIDOS"
+         }
+        ], 
+        "name": "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
+             }, 
+             {
+              "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
+             }, 
+             {
+              "name": "Outras Despesas Operacionais"
+             }, 
+             {
+              "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+             }, 
+             {
+              "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
+             }, 
+             {
+              "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
+             }, 
+             {
+              "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+             }, 
+             {
+              "name": "(-) Outras Despesas de Aplica\u00e7\u00f5es"
+             }
+            ], 
+            "name": "OUTRAS DESPESAS OPERACIONAIS"
+           }
+          ], 
+          "name": "OUTRAS DESPESAS OPERACIONAIS"
+         }
+        ], 
+        "name": "OUTRAS DESPESAS OPERACIONAIS"
+       }
+      ], 
+      "name": "RESULTADO OPERACIONAL"
+     }
+    ], 
+    "name": "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Valores Mobili\u00e1rios - Mercado de Capitais Interno", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Valores Mobili\u00e1rios - Mercado de Capitais Externo", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "account_type": "Bank or Cash", 
+          "name": "Bancos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "account_type": "Bank or Cash", 
+          "name": "Caixa", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outras", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DISPONIBILIDADES", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Im\u00f3veis Destinados \u00e0 Venda", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Insumos Agropecu\u00e1rios", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Servi\u00e7os em andamento", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Produtos Acabados", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Produtos em Elabora\u00e7\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Insumos (materiais diretos)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Mercadorias para Revenda", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Produtos Agropecu\u00e1rios Acabados", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Estoques Destinados \u00e0 Doa\u00e7\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outras", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ESTOQUES", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "Clientes", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Adiantamentos a Fornecedores", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outras", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "ICMS e Contribui\u00e7\u00f5es a Recuperar", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "CSLL a Recuperar", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Tributos Municipais a Recuperar", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Imposto de Renda a Recuperar", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "PIS e COFINS a Recuperar", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "IPI a Recuperar", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "CR\u00c9DITOS", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Outras Contas", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Despesas do Exerc\u00edcio Seguinte", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DESPESAS DO EXERC\u00cdCIO SEGUINTE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "(-) Outras Contas Retificadoras", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Duplicatas Descontadas", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "CONTAS RETIFICADORAS", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "CIRCULANTE", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Amortiza\u00e7\u00e3o do Diferido", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DIFERIDO", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Florestamento e Reflorestamento", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Terrenos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Aeronaves", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Embarca\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Ve\u00edculos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Constru\u00e7\u00f5es em Andamento", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Edif\u00edcios e Constru\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Recursos Minerais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Outras Contas Redutoras do Imobilizado", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outras Imobiliza\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "IMOBILIZADO", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u00c1gios em Investimentos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Outras Contas Retificadoras", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outros Investimentos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outras Contas", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Investimentos Decorrentes de Incentivos Fiscais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "INVESTIMENTOS", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Fundo de Com\u00e9rcio", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Desenvolvimento de Produtos", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Concess\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Franquias", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Direitos Autorais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Marcas e Patentes", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Outras Contas Redutoras do Intang\u00edvel", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Outras", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Software ou Programas de Computador", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "INTANG\u00cdVEL", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Outras Contas", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Valores Mobili\u00e1rios", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Outras Contas Retificadoras", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Dep\u00f3sitos Judiciais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "(-) Duplicatas Descontadas", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais", 
+          "root_type": "Asset"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "Clientes", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "REALIZ\u00c1VEL A LONGO PRAZO", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "N\u00c3O CIRCULANTE", 
+      "root_type": "Asset"
+     }
+    ], 
+    "name": "ATIVO", 
+    "root_type": "Asset"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
+             }, 
+             {
+              "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica"
+             }
+            ], 
+            "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+           }
+          ], 
+          "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+         }
+        ], 
+        "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+       }
+      ], 
+      "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Outras"
+             }, 
+             {
+              "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures"
+             }, 
+             {
+              "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias"
+             }
+            ], 
+            "name": "OUTRAS PARTICIPA\u00c7\u00d5ES"
+           }, 
+           {
+            "children": [
+             {
+              "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados"
+             }, 
+             {
+              "name": "(-) Outras Participa\u00e7\u00f5es de Empregados"
+             }, 
+             {
+              "name": "(-) Participa\u00e7\u00f5es de Empregados"
+             }
+            ], 
+            "name": "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS"
+           }
+          ], 
+          "name": "PARTICIPA\u00c7\u00d5ES NOS LUCROS"
+         }
+        ], 
+        "name": "PARTICIPA\u00c7\u00d5ES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido"
+             }, 
+             {
+              "name": "Outras Receitas N\u00e3o Operacionais"
+             }, 
+             {
+              "name": "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente"
+             }
+            ], 
+            "name": "RECEITAS N\u00c3O OPERACIONAIS"
+           }, 
+           {
+            "children": [
+             {
+              "name": "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido"
+             }, 
+             {
+              "name": "(-) Outras Despesas N\u00e3o Operacionais"
+             }, 
+             {
+              "name": "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados"
+             }
+            ], 
+            "name": "DESPESAS N\u00c3O OPERACIONAIS"
+           }
+          ], 
+          "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
+         }
+        ], 
+        "name": "OUTRAS RECEITAS E OUTRAS DESPESAS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+             }, 
+             {
+              "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
+             }, 
+             {
+              "name": "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel"
+             }, 
+             {
+              "name": "(-) Juros sobre o Capital Pr\u00f3prio"
+             }, 
+             {
+              "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
+             }, 
+             {
+              "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
+             }, 
+             {
+              "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+             }, 
+             {
+              "name": "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+             }, 
+             {
+              "name": "(-) Resultados Negativos em SCP"
+             }, 
+             {
+              "name": "(-) Contrapartida dos Ajustes ao Valor Presente"
+             }, 
+             {
+              "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+             }, 
+             {
+              "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
+             }, 
+             {
+              "name": "(-) Outras Despesas Financeiras"
+             }
+            ], 
+            "name": "OUTRAS DESPESAS OPERACIONAIS"
+           }
+          ], 
+          "name": "OUTRAS DESPESAS OPERACIONAIS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures"
+             }, 
+             {
+              "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+             }, 
+             {
+              "name": "Outras Receitas Financeiras"
+             }, 
+             {
+              "name": "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+             }, 
+             {
+              "name": "Resultados Positivos em SCP"
+             }, 
+             {
+              "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
+             }, 
+             {
+              "name": "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+             }, 
+             {
+              "name": "Varia\u00e7\u00f5es Cambiais Ativas"
+             }, 
+             {
+              "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
+             }, 
+             {
+              "name": "Contrapartida dos Ajustes ao Valor Presente"
+             }, 
+             {
+              "name": "Outras Receitas Operacionais"
+             }, 
+             {
+              "name": "Receitas de Juros sobre o Capital Pr\u00f3prio"
+             }, 
+             {
+              "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
+             }, 
+             {
+              "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+             }, 
+             {
+              "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
+             }
+            ], 
+            "name": "OUTRAS RECEITAS OPERACIONAIS"
+           }
+          ], 
+          "name": "OUTRAS RECEITAS OPERACIONAIS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Encargos Sociais \u2013 FGTS"
+             }, 
+             {
+              "name": "Multas"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
+             }, 
+             {
+              "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados"
+             }, 
+             {
+              "name": "Encargos Sociais \u2013 Previd\u00eancia Social"
+             }, 
+             {
+              "name": "Arrendamento Mercantil"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es a Entidades Civis"
+             }, 
+             {
+              "name": "Provis\u00e3o para Perda de Estoque"
+             }, 
+             {
+              "name": "Fundo de Aposentadoria Programada Individual de Empregados"
+             }, 
+             {
+              "name": "Planos de Poupan\u00e7a e Investimentos de Empregados"
+             }, 
+             {
+              "name": "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados"
+             }, 
+             {
+              "name": "Outros Gastos com Pessoal"
+             }, 
+             {
+              "name": "Propaganda, Publicidade e Patroc\u00ednio"
+             }, 
+             {
+              "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica"
+             }, 
+             {
+              "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho"
+             }, 
+             {
+              "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra"
+             }, 
+             {
+              "name": "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas"
+             }, 
+             {
+              "name": "Cofins"
+             }, 
+             {
+              "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Bens de Natureza Permanente Deduzidos como Despesa"
+             }, 
+             {
+              "name": "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito"
+             }, 
+             {
+              "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
+             }, 
+             {
+              "name": "Alugu\u00e9is"
+             }, 
+             {
+              "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR"
+             }, 
+             {
+              "name": "Alimenta\u00e7\u00e3o do Trabalhador"
+             }, 
+             {
+              "name": "Gratifica\u00e7\u00f5es a Administradores"
+             }, 
+             {
+              "name": "Plano de Previd\u00eancia Privada de Empregados"
+             }, 
+             {
+              "name": "Encargos Sociais \u2013 Outros"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)"
+             }, 
+             {
+              "name": "CPMF"
+             }, 
+             {
+              "name": "Despesas com viagens, di\u00e1rias e ajusta de custo"
+             }, 
+             {
+              "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL"
+             }, 
+             {
+              "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Outras Despesas Operacionais"
+             }, 
+             {
+              "name": "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)"
+             }, 
+             {
+              "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
+             }, 
+             {
+              "name": "PIS/Pasep"
+             }, 
+             {
+              "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS"
+             }, 
+             {
+              "name": "Demais Provis\u00f5es"
+             }, 
+             {
+              "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
+             }
+            ], 
+            "name": "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL"
+           }
+          ], 
+          "name": "DESPESAS OPERACIONAIS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Cofins"
+             }, 
+             {
+              "name": "(-) ICMS"
+             }, 
+             {
+              "name": "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais"
+             }, 
+             {
+              "name": "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os"
+             }, 
+             {
+              "name": "(-) ISS"
+             }, 
+             {
+              "name": "(-) PIS/Pasep"
+             }
+            ], 
+            "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Receita das Unidades Imobili\u00e1rias Vendidas"
+             }, 
+             {
+              "name": "Receita da Revenda de Mercadorias no Mercado Interno"
+             }, 
+             {
+              "name": "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno"
+             }, 
+             {
+              "name": "Outras"
+             }, 
+             {
+              "name": "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria"
+             }, 
+             {
+              "name": "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis"
+             }, 
+             {
+              "name": "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os"
+             }, 
+             {
+              "name": "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos"
+             }
+            ], 
+            "name": "RECEITA BRUTA"
+           }
+          ], 
+          "name": "RECEITA LIQUIDA"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Custo das Unidades Imobili\u00e1rias Vendidas"
+             }
+            ], 
+            "name": "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos"
+             }
+            ], 
+            "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Custo dos Servi\u00e7os Vendidos"
+             }, 
+             {
+              "name": "Custo das Mercadorias Revendidas"
+             }
+            ], 
+            "name": "CUSTO DAS MERCADORIAS REVENDIDAS"
+           }, 
+           {
+            "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO"
+           }
+          ], 
+          "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS"
+         }
+        ], 
+        "name": "RESULTADO OPERACIONAL"
+       }
+      ], 
+      "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures"
+             }, 
+             {
+              "name": "(-) Outras"
+             }, 
+             {
+              "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias"
+             }
+            ], 
+            "name": "OUTRAS PARTICIPA\u00c7\u00d5ES"
+           }, 
+           {
+            "children": [
+             {
+              "name": "(-) Participa\u00e7\u00f5es de Empregados"
+             }, 
+             {
+              "name": "(-) Outras Participa\u00e7\u00f5es de Empregados"
+             }, 
+             {
+              "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados"
+             }
+            ], 
+            "name": "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS"
+           }
+          ], 
+          "name": "PARTICIPA\u00c7\u00d5ES NOS LUCROS"
+         }
+        ], 
+        "name": "PARTICIPA\u00c7\u00d5ES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+             }, 
+             {
+              "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
+             }, 
+             {
+              "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+             }, 
+             {
+              "name": "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel"
+             }, 
+             {
+              "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
+             }, 
+             {
+              "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+             }, 
+             {
+              "name": "(-) Outras Despesas Financeiras"
+             }, 
+             {
+              "name": "(-) Resultados Negativos em SCP"
+             }, 
+             {
+              "name": "(-) Contrapartida dos Ajustes ao Valor Presente"
+             }, 
+             {
+              "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
+             }, 
+             {
+              "name": "(-) Juros sobre o Capital Pr\u00f3prio"
+             }, 
+             {
+              "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
+             }, 
+             {
+              "name": "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+             }
+            ], 
+            "name": "OUTRAS DESPESAS OPERACIONAIS"
+           }
+          ], 
+          "name": "OUTRAS DESPESAS OPERACIONAIS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os"
+             }, 
+             {
+              "name": "(-) Cofins"
+             }, 
+             {
+              "name": "(-) ISS"
+             }, 
+             {
+              "name": "(-) PIS/Pasep"
+             }, 
+             {
+              "name": "(-) ICMS"
+             }, 
+             {
+              "name": "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais"
+             }
+            ], 
+            "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Receita da Atividade Rural"
+             }
+            ], 
+            "name": "RECEITA BRUTA DA ATIVIDADE RURAL"
+           }
+          ], 
+          "name": "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
+             }, 
+             {
+              "name": "Contrapartida dos Ajustes ao Valor Presente"
+             }, 
+             {
+              "name": "Outras Receitas Operacionais"
+             }, 
+             {
+              "name": "Outras Receitas Financeiras"
+             }, 
+             {
+              "name": "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+             }, 
+             {
+              "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
+             }, 
+             {
+              "name": "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+             }, 
+             {
+              "name": "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures"
+             }, 
+             {
+              "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
+             }, 
+             {
+              "name": "Receitas de Juros sobre o Capital Pr\u00f3prio"
+             }, 
+             {
+              "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
+             }, 
+             {
+              "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+             }, 
+             {
+              "name": "Varia\u00e7\u00f5es Cambiais Ativas"
+             }, 
+             {
+              "name": "Resultados Positivos em SCP"
+             }, 
+             {
+              "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+             }
+            ], 
+            "name": "OUTRAS RECEITAS OPERACIONAIS"
+           }
+          ], 
+          "name": "OUTRAS RECEITAS OPERACIONAIS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Planos de Poupan\u00e7a e Investimentos de Empregados"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)"
+             }, 
+             {
+              "name": "PIS/Pasep"
+             }, 
+             {
+              "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Provis\u00e3o para Perda de Estoque"
+             }, 
+             {
+              "name": "Cofins"
+             }, 
+             {
+              "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica"
+             }, 
+             {
+              "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho"
+             }, 
+             {
+              "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra"
+             }, 
+             {
+              "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
+             }, 
+             {
+              "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS"
+             }, 
+             {
+              "name": "Outras Despesas Operacionais"
+             }, 
+             {
+              "name": "Despesas com viagens, di\u00e1rias e ajusta de custo"
+             }, 
+             {
+              "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es a Entidades Civis"
+             }, 
+             {
+              "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
+             }, 
+             {
+              "name": "Multas"
+             }, 
+             {
+              "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
+             }, 
+             {
+              "name": "CPMF"
+             }, 
+             {
+              "name": "Encargos Sociais \u2013 Outros"
+             }, 
+             {
+              "name": "Gratifica\u00e7\u00f5es a Administradores"
+             }, 
+             {
+              "name": "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados"
+             }, 
+             {
+              "name": "Plano de Previd\u00eancia Privada de Empregados"
+             }, 
+             {
+              "name": "Fundo de Aposentadoria Programada Individual de Empregados"
+             }, 
+             {
+              "name": "Outros Gastos com Pessoal"
+             }, 
+             {
+              "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o"
+             }, 
+             {
+              "name": "Propaganda, Publicidade e Patroc\u00ednio"
+             }, 
+             {
+              "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR"
+             }, 
+             {
+              "name": "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas"
+             }, 
+             {
+              "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
+             }, 
+             {
+              "name": "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)"
+             }, 
+             {
+              "name": "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito"
+             }, 
+             {
+              "name": "Alimenta\u00e7\u00e3o do Trabalhador"
+             }, 
+             {
+              "name": "Encargos Sociais \u2013 FGTS"
+             }, 
+             {
+              "name": "Arrendamento Mercantil"
+             }, 
+             {
+              "name": "Encargos Sociais - Previd\u00eancia Social"
+             }, 
+             {
+              "name": "Demais Provis\u00f5es"
+             }, 
+             {
+              "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL"
+             }, 
+             {
+              "name": "Alugu\u00e9is"
+             }, 
+             {
+              "name": "Bens de Natureza Permanente Deduzidos como Despesa"
+             }
+            ], 
+            "name": "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL"
+           }
+          ], 
+          "name": "DESPESAS OPERACIONAIS"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO"
+             }, 
+             {
+              "name": "Custo dos Produtos Vendidos da Atividade Rural"
+             }
+            ], 
+            "name": "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS"
+           }
+          ], 
+          "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS"
+         }
+        ], 
+        "name": "RESULTADO OPERACIONAL DA ATIVIDADE RURAL"
+       }
+      ], 
+      "name": "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
+             }, 
+             {
+              "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica"
+             }
+            ], 
+            "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+           }
+          ], 
+          "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+         }
+        ], 
+        "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+       }
+      ], 
+      "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)"
+     }
+    ], 
+    "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "(-) Contas Retificadoras"
+         }, 
+         {
+          "name": "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
+         }, 
+         {
+          "name": "IPI a Recolher"
+         }, 
+         {
+          "name": "ICMS e Contribui\u00e7\u00f5es a Recolher"
+         }, 
+         {
+          "name": "Tributos Municipais a Recolher"
+         }, 
+         {
+          "name": "Outras Contas"
+         }, 
+         {
+          "name": "Provis\u00f5es de Natureza Fiscal"
+         }, 
+         {
+          "name": "Provis\u00f5es de Natureza C\u00edvel"
+         }, 
+         {
+          "name": "Sal\u00e1rios a Pagar"
+         }, 
+         {
+          "name": "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias"
+         }, 
+         {
+          "name": "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias"
+         }, 
+         {
+          "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+         }, 
+         {
+          "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior"
+         }, 
+         {
+          "name": "PIS e COFINS a Recolher"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "Fornecedores", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "Adiantamentos de Clientes"
+         }, 
+         {
+          "name": "Dividendos Propostos ou Lucros Creditados"
+         }, 
+         {
+          "name": "Financiamentos a Curto Prazo - Exterior"
+         }, 
+         {
+          "name": "Financiamentos a Curto Prazo - Sistema Financeiro Nacional"
+         }, 
+         {
+          "name": "Financiamentos a Curto Prazo - Outros"
+         }, 
+         {
+          "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional"
+         }, 
+         {
+          "name": "Provis\u00e3o para o Imposto de Renda"
+         }, 
+         {
+          "name": "FGTS a Recolher"
+         }, 
+         {
+          "name": "Outros tributos a recolher"
+         }, 
+         {
+          "name": "Provis\u00f5es de Natureza Trabalhista"
+         }, 
+         {
+          "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher"
+         }
+        ], 
+        "name": "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO"
+       }
+      ], 
+      "name": "CIRCULANTE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "(-) Contas Retificadoras"
+         }, 
+         {
+          "name": "Outras Provis\u00f5es de Natureza C\u00edvel"
+         }, 
+         {
+          "name": "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias"
+         }, 
+         {
+          "name": "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "Fornecedores", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+         }, 
+         {
+          "name": "Outras Contas"
+         }, 
+         {
+          "name": "Outras Provis\u00f5es de Natureza Fiscal"
+         }, 
+         {
+          "name": "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos"
+         }, 
+         {
+          "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior"
+         }, 
+         {
+          "name": "Financiamentos a Longo Prazo \u2013 Exterior"
+         }, 
+         {
+          "name": "Financiamentos a Longo Prazo \u2013 Brasil - Outros"
+         }, 
+         {
+          "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional"
+         }, 
+         {
+          "name": "Financiamentos a Longo Prazo - Sistema Financeiro Nacional"
+         }, 
+         {
+          "name": "Outras Provis\u00f5es de Natureza Trabalhista"
+         }, 
+         {
+          "name": "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias"
+         }, 
+         {
+          "name": "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores"
+         }
+        ], 
+        "name": "OBRIGA\u00c7\u00d5ES A LONGO PRAZO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "(-) Custos Correspondentes \u00e0s Receitas Diferidas"
+         }, 
+         {
+          "name": "Receitas Diferidas"
+         }
+        ], 
+        "name": "RECEITAS DIFERIDAS"
+       }
+      ], 
+      "name": "N\u00c3O-CIRCULANTE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Outras Reservas"
+         }, 
+         {
+          "name": "Reservas de Reavalia\u00e7\u00e3o"
+         }, 
+         {
+          "name": "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)"
+         }, 
+         {
+          "name": "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures"
+         }, 
+         {
+          "name": "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+         }, 
+         {
+          "name": "Reservas de Lucros"
+         }, 
+         {
+          "name": "Reservas de Capital"
+         }
+        ], 
+        "name": "RESERVAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ajustes \u00e0s Normas Internacionais de Contabilidade"
+         }, 
+         {
+          "name": "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade"
+         }
+        ], 
+        "name": "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Outras"
+         }, 
+         {
+          "name": "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia"
+         }, 
+         {
+          "name": "(-) Preju\u00edzos Acumulados"
+         }, 
+         {
+          "name": "(-) A\u00e7\u00f5es em Tesouraria"
+         }
+        ], 
+        "name": "OUTRAS CONTAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds"
+         }, 
+         {
+          "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior"
+         }, 
+         {
+          "name": "Capital Subscrito de Domiciliados e Residentes no Exterior"
+         }, 
+         {
+          "name": "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds"
+         }
+        ], 
+        "name": "CAPITAL REALIZADO"
+       }
+      ], 
+      "name": "PATRIM\u00d4NIO L\u00cdQUIDO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Fundo Patrimonial"
+         }
+        ], 
+        "name": "FUNDO PATRIMONIAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "D\u00e9ficits Acumulados"
+         }, 
+         {
+          "name": "Super\u00e1vits Acumulados"
+         }
+        ], 
+        "name": "OUTRAS CONTAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Reservas Patrimoniais"
+         }, 
+         {
+          "name": "Reservas Estatut\u00e1rias"
+         }
+        ], 
+        "name": "RESERVAS"
+       }
+      ], 
+      "name": "PATRIM\u00d4NIO SOCIAL"
+     }
+    ], 
+    "name": "PASSIVO"
+   }
+  ], 
+  "name": "Plano de Contas", 
+  "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
new file mode 100644
index 0000000..2627d47
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
@@ -0,0 +1,5962 @@
+{
+ "name": "Plan comptable STERCHI", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Pertes sur clients", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Frais d'encaissement", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Frets et ports", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Diff\u00e9rences de change s/vente", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Rabais et r\u00e9ductions de prix", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Escomptes s/ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Commissions de tiers", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Remises s/ventes", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "D\u00e9ductions sur le caf de la production vendue", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations des stocks de produits en cours/finis", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Variations des stocks de produits en cours/finis", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Chiffre d'affaires brut des ventes de d\u00e9tail", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut au comptant", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut des ventes en gros", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Caf brut de la production vendue secteur B", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations des stocks de produits en cours / finis", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "D\u00e9ductions sur le chiffre d'affaires", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut du produit X", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut du produit Y", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut prestations annexes", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Caf brut de la production vendue secteur A", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Chiffre d'affaires brut TVA taux normal", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut TVA taux r\u00e9duit", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut TVA taux z\u00e9ro", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut TVA avec d\u00e9duction IP", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Chiffre d'affaires brut TVA sans d\u00e9duction IP", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Caf brut de la production vendue secteur C", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Retours de marchandises", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Caf brut de la production livr\u00e9e \u00e0 des st\u00e9s groupe", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Chiffre d'affaires brut de la production vendue", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Ventes brutes TVA avec d\u00e9duction IP", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes TVA sans d\u00e9duction IP", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes TVA taux normal", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes TVA taux r\u00e9duit", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes de prestations annexes exploitation", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes de marchandises secteur C", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ventes en gros brutes \u00e0 cr\u00e9dit", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes de d\u00e9tail brutes \u00e0 cr\u00e9dit", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes au comptant", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes de marchandises secteur B", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "D\u00e9ductions sur les ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes de l'article X", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes de l'article Y", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes de marchandises secteur A", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ventes brutes de marchandises st\u00e9s groupe", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes de marchandises st\u00e9s groupe", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Commissions de tiers", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Frets et ports", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Pertes sur clients", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Frais d'encaissement", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Remises s/ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Rabais et r\u00e9ductions de prix", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Escomptes s/ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Diff\u00e9rences de change s/vente", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "D\u00e9ductions sur les ventes de marchandises", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Ventes de marchandises", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Variations de stocks de produits en cours", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Variations de stocks de produits finis", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Variations de stocks de produits et services", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations de stocks de services en cours", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Variations de stocks de services termin\u00e9s", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Variations de stocks de services", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Variations de stocks de produits et services", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Escomptes s/ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Frets et ports", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Diff\u00e9rences de change s/vente", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Pertes s/clients", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "D\u00e9ductions s/produits", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "D\u00e9ductions s/produits des ventes", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ventes brutes prestations de services \u00e0 cr\u00e9dit", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes prestations de services au comptant", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes de prestations de services secteur B", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ventes brutes prestations annexes d'exploitation", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes prestations services TVA taux normal", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes prestations services TVA avec d\u00e9d.IP", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes prestations services TVA sans d\u00e9d.IP", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes prestations services TVA taux r\u00e9duit", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes prestations de services du secteur C", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Rabais et r\u00e9ductions de prix", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Escomptes s/ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Commissions de tiers", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Remises s/ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Pertes sur clients", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Frais d'encaissement", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ports", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Diff\u00e9rences de change s/vente", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "D\u00e9ductions s/ventes prestations de services", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations stocks c/travaux en cours", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "D\u00e9ductions sur les ventes", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes de prestations de services X", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes brutes de prestations de services Y", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Ventes brutes de prestations de service secteur A", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Ventes de prestations de services", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Rabais et r\u00e9ductions de prix", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Escomptes s/ventes", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "D\u00e9ductions s/les autres produits", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Produits r\u00e9sultant d'expertises", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Produits r\u00e9sultant de services de formation", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Autres produits c/ventes et prestations services", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Produits c/mise \u00e0 disposition du personnel", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Produits c/mise \u00e0 disposition du personnel", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Autres produits prestations services st\u00e9s groupe", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Autres produits prestations services st\u00e9s groupe", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Droits de douane", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "D\u00e9ductions s/produits des licences, brevets.etc.", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Produits de licence pour brevet Y", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Produits de licence pour brevet X", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Produits des licences, des brevets, etc.", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations des stocks de travaux en cours", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "D\u00e9ductions sur les produits accessoires", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes de mati\u00e8res premi\u00e8res", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes de mati\u00e8res auxiliaires", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Ventes de d\u00e9chets", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Produits de travaux annexes d'exploitation", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Autres produits c/ventes et prestations services", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Autres produits", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Production propre d'immobi. corporelles immeubles", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Production propre d'immobi. corporelles meubles", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "R\u00e9parations propres d'immobi.corporelles immeubles", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "R\u00e9parations propres d'immobi. corporelles meubles", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Prestations propres", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Consommation propre produit X", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Consommation propre produit Y", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Consommations propres pour propre production", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Consommation propre article Y", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Consommation propre article X", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Consommations propres de marchandises", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Consommation propre du service Y", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "Consommation propre du service X", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Consommations propres de services", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Prestations propres et consommations propres", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "Chiffre d'affaires ventes, prestations services", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Gaz liquide en bonbonnes"
+           }, 
+           {
+            "name": "Gaz naturel"
+           }
+          ], 
+          "name": "Gaz", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Courant fort"
+           }, 
+           {
+            "name": "Courant faible"
+           }
+          ], 
+          "name": "Electricit\u00e9", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Huile"
+           }, 
+           {
+            "name": "Diesel"
+           }, 
+           {
+            "name": "Essence"
+           }
+          ], 
+          "name": "Carburants", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charbon, briquettes, bois"
+           }, 
+           {
+            "name": "Mazout"
+           }
+          ], 
+          "name": "Combustibles", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Eau"
+           }
+          ], 
+          "name": "Eau", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges d'\u00e9nergie", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Escomptes s/achats"
+           }, 
+           {
+            "name": "Remises s/achats"
+           }, 
+           {
+            "name": "Ristournes obtenues s/achats"
+           }, 
+           {
+            "name": "Diff\u00e9rences de change s/achats"
+           }
+          ], 
+          "name": "D\u00e9ductions obtenues s/achats de prestations tiers", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charges pour prestation du service Y"
+           }, 
+           {
+            "name": "Charges pour prestation du service X"
+           }, 
+           {
+            "name": "Charges directes d'achat s/prestations de services"
+           }, 
+           {
+            "name": "D\u00e9ductions obtenues s/charges"
+           }
+          ], 
+          "name": "Charges pour prestations de services de tiers A", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Frais de transport \u00e0 l'achat"
+           }, 
+           {
+            "name": "Frets \u00e0 l'achat"
+           }, 
+           {
+            "name": "Droits de douane \u00e0 l'importation"
+           }
+          ], 
+          "name": "Charges directes d'achat s/prestations de services", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Charges pour prestations de tiers (services)", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Frets \u00e0 l'achat"
+           }, 
+           {
+            "name": "Droits de douane \u00e0 l'importation"
+           }, 
+           {
+            "name": "Frais de transport \u00e0 l'achat"
+           }
+          ], 
+          "name": "Charges directes d'achat", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Charges directes d'achat", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Autres charges pour prestations de tiers"
+           }
+          ], 
+          "name": "Autres charges pour prestations de tiers", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charges d'emballage"
+           }
+          ], 
+          "name": "Charges d'emballage", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Autres charges de mati\u00e8res"
+           }
+          ], 
+          "name": "Autres charges de mati\u00e8res pour la production", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Autres charges de marchandises"
+           }
+          ], 
+          "name": "Autres charges de marchandises", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Autres charges", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Frais de transport \u00e0 l'achat"
+           }, 
+           {
+            "name": "Frets \u00e0 l'achat"
+           }, 
+           {
+            "name": "Droits de douane \u00e0 l'importation"
+           }
+          ], 
+          "name": "Charges directes d'achat", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pertes de mati\u00e8res secteur C"
+           }, 
+           {
+            "name": "Pertes de mati\u00e8res secteur B"
+           }, 
+           {
+            "name": "Pertes de mati\u00e8res secteur A"
+           }, 
+           {
+            "name": "Variations de stocks secteur C"
+           }, 
+           {
+            "name": "Variations de stocks secteur B"
+           }, 
+           {
+            "name": "Variations de stocks secteur A"
+           }
+          ], 
+          "name": "Variations de stocks, pertes de mati\u00e8res", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Diff\u00e9rences de change s/achats"
+           }, 
+           {
+            "name": "Escomptes s/achats"
+           }, 
+           {
+            "name": "Rabais et autres r\u00e9ductions de prix s/achats"
+           }, 
+           {
+            "name": "Remises s/achats"
+           }, 
+           {
+            "name": "Ristournes obtenues s/achats"
+           }
+          ], 
+          "name": "D\u00e9ductions obtenues s/achats de mati\u00e8res", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Achats de mati\u00e8res produit Y"
+           }, 
+           {
+            "name": "Achats de mati\u00e8res produit X"
+           }, 
+           {
+            "name": "D\u00e9ductions obtenues s/achats"
+           }, 
+           {
+            "name": "Variations de stocks"
+           }
+          ], 
+          "name": "Charges de mati\u00e8res du secteur A", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Travaux de tiers secteur B"
+           }, 
+           {
+            "name": "Travaux de tiers secteur C"
+           }, 
+           {
+            "name": "Travaux de tiers secteur A"
+           }
+          ], 
+          "name": "Travaux de tiers", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Achats de mati\u00e8res TVA taux normal"
+           }, 
+           {
+            "name": "Achats de mati\u00e8res TVA taux z\u00e9ro"
+           }, 
+           {
+            "name": "Achats de mati\u00e8res TVA taux r\u00e9duit"
+           }, 
+           {
+            "name": "Achat de mat\u00e9riel d'emballage"
+           }, 
+           {
+            "name": "Charges directes d'achat"
+           }, 
+           {
+            "name": "Travaux de tiers"
+           }
+          ], 
+          "name": "Charges de mati\u00e8res du secteur C", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Achats de mati\u00e8res auxiliaires et fournitures"
+           }, 
+           {
+            "name": "Achats de mat\u00e9riel d'emballage"
+           }, 
+           {
+            "name": "Achats d'appareils"
+           }, 
+           {
+            "name": "Achats de composantes"
+           }, 
+           {
+            "name": "Achats d'accessoires"
+           }, 
+           {
+            "name": "Achats d'autres mati\u00e8res"
+           }
+          ], 
+          "name": "Charges de mati\u00e8res du secteur B", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de mati\u00e8res", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Achats de marchandises article Y"
+           }, 
+           {
+            "name": "Achats de marchandises article X"
+           }, 
+           {
+            "name": "D\u00e9ductions obtenues s/achats"
+           }, 
+           {
+            "name": "Variations de stocks"
+           }
+          ], 
+          "name": "Charges de marchandises du secteur A", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Achats de marchandises TVA taux z\u00e9ro"
+           }, 
+           {
+            "name": "Achats de marchandises TVA taux normal"
+           }, 
+           {
+            "name": "Achats de marchandises TVA taux r\u00e9duit"
+           }, 
+           {
+            "name": "Charges directes d'achat"
+           }, 
+           {
+            "name": "Achats de mat\u00e9riel d'emballage"
+           }
+          ], 
+          "name": "Charges de marchandises du secteur B", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Frets \u00e0 l'achat"
+           }, 
+           {
+            "name": "Droits de douane \u00e0 l'importation"
+           }, 
+           {
+            "name": "Frais de transport \u00e0 l'achat"
+           }
+          ], 
+          "name": "Charges directes d'achat s/marchandises", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pertes de marchandises secteur C"
+           }, 
+           {
+            "name": "Pertes de marchandises secteur A"
+           }, 
+           {
+            "name": "Variations de stocks secteur B"
+           }, 
+           {
+            "name": "Variations de stocks secteur A"
+           }, 
+           {
+            "name": "Variations de stocks secteur C"
+           }, 
+           {
+            "name": "Pertes de marchandises secteur B"
+           }
+          ], 
+          "name": "Variations de stocks de marchandises, pertes", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Remises s/achats"
+           }, 
+           {
+            "name": "Ristournes obtenues s/achats"
+           }, 
+           {
+            "name": "Escomptes s/achats"
+           }, 
+           {
+            "name": "Rabais et r\u00e9ductions de prix s/achats"
+           }, 
+           {
+            "name": "Diff\u00e9rences de change s/achats"
+           }
+          ], 
+          "name": "D\u00e9ductions obtenues s/achats li\u00e9s aux marchandises", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de marchandises", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Diff\u00e9rences de change s/achats"
+           }, 
+           {
+            "name": "Remises s/achats"
+           }, 
+           {
+            "name": "Ristournes obtenues s/achats"
+           }, 
+           {
+            "name": "Escomptes s/achats"
+           }, 
+           {
+            "name": "Rabais et r\u00e9ductions de prix"
+           }
+          ], 
+          "name": "D\u00e9ductions s/charges", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "D\u00e9ductions obtenues s/charges", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Pertes de marchandises"
+           }, 
+           {
+            "name": "Pertes de mati\u00e8res"
+           }
+          ], 
+          "name": "Pertes de mati\u00e8res et de marchandises", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations de stocks de marchandises"
+           }
+          ], 
+          "name": "Variations de stocks de marchandises", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Variations de stocks des mati\u00e8res de production"
+           }
+          ], 
+          "name": "Variations de stocks des mati\u00e8res de production", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Variations de stocks, pertes de mati\u00e8res et march.", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "Charges de mati\u00e8res, marchandises et services", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Employ\u00e9s temporaires"
+           }
+          ], 
+          "name": "Prestations de travail de tiers c/l'administration", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Indemnit\u00e9s effectives"
+           }, 
+           {
+            "name": "Indemnit\u00e9s de frais forfaitaires"
+           }, 
+           {
+            "name": "Recherche de personnel"
+           }, 
+           {
+            "name": "Formation et formation continue"
+           }, 
+           {
+            "name": "Autres charges de personnel"
+           }
+          ], 
+          "name": "Autres charges de personnel pour l'administration", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Autres charges de personnel (administration)"
+           }, 
+           {
+            "name": "Participations au b\u00e9n\u00e9fice"
+           }, 
+           {
+            "name": "Salaires de la direction de l'entreprise"
+           }, 
+           {
+            "name": "Salaires pour l'administration"
+           }, 
+           {
+            "name": "Suppl\u00e9ments"
+           }, 
+           {
+            "name": "Mise \u00e0 disposition de personnel"
+           }, 
+           {
+            "name": "Charges sociales (administration)"
+           }, 
+           {
+            "name": "Honoraires des membres du conseil d'administration"
+           }, 
+           {
+            "name": "Prestations des assurances sociales"
+           }, 
+           {
+            "name": "Prestations de travail de tiers"
+           }
+          ], 
+          "name": "Salaires pour l'administration", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Imp\u00f4ts \u00e0 la source"
+           }, 
+           {
+            "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+           }, 
+           {
+            "name": "Assurance-accidents"
+           }, 
+           {
+            "name": "Pr\u00e9voyance professionnelle"
+           }, 
+           {
+            "name": "Caisse de compensation familiale"
+           }, 
+           {
+            "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+           }
+          ], 
+          "name": "Charges sociales pour l'administration", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de personnel dans l'administration", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Imp\u00f4ts \u00e0 la source"
+           }
+          ], 
+          "name": "Imp\u00f4ts \u00e0 la source", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pr\u00e9voyance professionnelle"
+           }
+          ], 
+          "name": "Pr\u00e9voyance professionnelle", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Assurance-accidents"
+           }
+          ], 
+          "name": "Assurance-accidents", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+           }
+          ], 
+          "name": "AVS, AI, APG, assurance-ch\u00f4mage", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Caisse de compensation familiale"
+           }
+          ], 
+          "name": "Caisse de compensation familiale", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+           }
+          ], 
+          "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Charges sociales", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Autres charges de personnel"
+           }, 
+           {
+            "name": "Prestations de travail de tiers"
+           }, 
+           {
+            "name": "Salaires pour la fourniture des prestations serv.A"
+           }, 
+           {
+            "name": "Suppl\u00e9ments"
+           }, 
+           {
+            "name": "Participations au b\u00e9n\u00e9fice"
+           }, 
+           {
+            "name": "Commissions"
+           }, 
+           {
+            "name": "Prestations des assurances sociales"
+           }, 
+           {
+            "name": "Mise \u00e0 disposition de personnel"
+           }, 
+           {
+            "name": "Charges sociales"
+           }
+          ], 
+          "name": "Salaires pour la fourniture des prestations serv.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Caisse de compensation familiale"
+           }, 
+           {
+            "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+           }, 
+           {
+            "name": "Assurance-accidents"
+           }, 
+           {
+            "name": "Pr\u00e9voyance professionnelle"
+           }, 
+           {
+            "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+           }, 
+           {
+            "name": "Imp\u00f4ts \u00e0 la source"
+           }
+          ], 
+          "name": "Charges sociales pour les prestations de services", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Employ\u00e9s temporaires"
+           }
+          ], 
+          "name": "Prestations de tiers pour les prestations service", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Recherche de personnel"
+           }, 
+           {
+            "name": "Indemnit\u00e9s effectives"
+           }, 
+           {
+            "name": "Indemnit\u00e9s de frais forfaitaires"
+           }, 
+           {
+            "name": "Autres charges de personnel"
+           }, 
+           {
+            "name": "Formation et formation continue"
+           }
+          ], 
+          "name": "Autres charges de personnel pour les prestations", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de personnel pour la fourniture", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Imp\u00f4ts \u00e0 la source"
+           }, 
+           {
+            "name": "Assurance-accidents"
+           }, 
+           {
+            "name": "Pr\u00e9voyance professionnelle"
+           }, 
+           {
+            "name": "Caisse de compensation familiale"
+           }, 
+           {
+            "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+           }, 
+           {
+            "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+           }
+          ], 
+          "name": "Charges sociales pour le commerce des marchandises", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Employ\u00e9s temporaires"
+           }
+          ], 
+          "name": "Prestations de travail de tiers dans le commerce", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Indemnit\u00e9s effectives"
+           }, 
+           {
+            "name": "Indemnit\u00e9s de frais forfaitaires"
+           }, 
+           {
+            "name": "Recherche de personnel"
+           }, 
+           {
+            "name": "Formation et formation continue"
+           }, 
+           {
+            "name": "Autres charges de personnel"
+           }
+          ], 
+          "name": "Autres charges de personnel pour le commerce march", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Autres charges de personnel"
+           }, 
+           {
+            "name": "Prestations de travail de tiers"
+           }, 
+           {
+            "name": "Mise \u00e0 disposition de personnel"
+           }, 
+           {
+            "name": "Charges sociales"
+           }, 
+           {
+            "name": "Prestations des assurances sociales"
+           }, 
+           {
+            "name": "Participations au b\u00e9n\u00e9fice"
+           }, 
+           {
+            "name": "Commissions"
+           }, 
+           {
+            "name": "Salaires pour le commerce des marchandises"
+           }, 
+           {
+            "name": "Suppl\u00e9ments"
+           }
+          ], 
+          "name": "Charges de personnel pour le commerce A", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de personnel pour le commerce des march.", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Employ\u00e9s \u00e0 la t\u00e2che"
+           }, 
+           {
+            "name": "Employ\u00e9s temporaires"
+           }
+          ], 
+          "name": "Prestations de travail de tiers dans la production", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+           }, 
+           {
+            "name": "Imp\u00f4ts \u00e0 la source"
+           }, 
+           {
+            "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+           }, 
+           {
+            "name": "Caisse de compensation familiale"
+           }, 
+           {
+            "name": "Assurance-accidents"
+           }, 
+           {
+            "name": "Pr\u00e9voyance professionnelle"
+           }
+          ], 
+          "name": "Charges sociales de production", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Autres charges de personnel"
+           }, 
+           {
+            "name": "Prestations de travail de tiers"
+           }, 
+           {
+            "name": "Prestations des assurances sociales"
+           }, 
+           {
+            "name": "Mise \u00e0 disposition de personnel"
+           }, 
+           {
+            "name": "Charges sociales"
+           }, 
+           {
+            "name": "Salaires de production"
+           }, 
+           {
+            "name": "Suppl\u00e9ments"
+           }, 
+           {
+            "name": "Participations au b\u00e9n\u00e9fice"
+           }, 
+           {
+            "name": "Commissions"
+           }
+          ], 
+          "name": "Charges de personnel de production du secteur A", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Recherche de personnel"
+           }, 
+           {
+            "name": "Formation et formation continue"
+           }, 
+           {
+            "name": "Indemnit\u00e9s effectives"
+           }, 
+           {
+            "name": "Indemnit\u00e9s de frais forfaitaires"
+           }, 
+           {
+            "name": "Autres charges de personnel"
+           }
+          ], 
+          "name": "Autres charges de personnel de production", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de personnel de production", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Repas"
+           }, 
+           {
+            "name": "Boissons"
+           }, 
+           {
+            "name": "Produits des repas (comme diminution charges)"
+           }, 
+           {
+            "name": "Produits des boissons (comme diminution charges)"
+           }
+          ], 
+          "name": "Restaurant du personnel", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Indemnit\u00e9s forfaitaires pour la direction"
+           }, 
+           {
+            "name": "Indemnit\u00e9s forfaitaires pour les cadres"
+           }, 
+           {
+            "name": "Indemnit\u00e9s forfaitaires pour le conseil d'adm."
+           }
+          ], 
+          "name": "Indemnit\u00e9s forfaitaires", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Frais de voyages"
+           }, 
+           {
+            "name": "Frais de repas"
+           }, 
+           {
+            "name": "Frais de logement"
+           }
+          ], 
+          "name": "Indemnit\u00e9s effectives", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Formation continue"
+           }, 
+           {
+            "name": "Recyclage"
+           }
+          ], 
+          "name": "Formation et formation continue", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Annonces pour recherche de personnel"
+           }, 
+           {
+            "name": "Commissions pour recherche de personnel"
+           }
+          ], 
+          "name": "Recherche de personnel", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s"
+           }
+          ], 
+          "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Manifestations en faveur du personnel"
+           }, 
+           {
+            "name": "Frais de port"
+           }
+          ], 
+          "name": "Autres charges de personnel", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Autres charges de personnel", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Employ\u00e9s \u00e0 la t\u00e2che"
+           }, 
+           {
+            "name": "Employ\u00e9s temporaires"
+           }
+          ], 
+          "name": "Prestations de travail de tiers", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Prestations de travail de tiers", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "Charges de personnel", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "ERR du mobilier des chambres du personnel"
+             }, 
+             {
+              "name": "ERR du mobilier du restaurant du personnel"
+             }
+            ], 
+            "name": "ERR d'installations pour le personnel", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "ERR de machines et appareils de production"
+             }, 
+             {
+              "name": "ERR de mobilier et installations"
+             }, 
+             {
+              "name": "ERR d'outils et mat\u00e9riel"
+             }
+            ], 
+            "name": "ERR d'installations de production", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "ERR du d\u00e9p\u00f4t central"
+             }, 
+             {
+              "name": "ERR du d\u00e9p\u00f4t \u00e0 A"
+             }
+            ], 
+            "name": "ERR d'installations d'entreposage", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "ERR des machines de bureau"
+             }, 
+             {
+              "name": "ERR du mobilier de bureau"
+             }
+            ], 
+            "name": "ERR d'installations de bureau", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "ERR d'installations de locaux d'exposition"
+             }, 
+             {
+              "name": "ERR d'installations des magasins"
+             }
+            ], 
+            "name": "ERR d'installations pour le commerce des march.", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Entretien, r\u00e9parations, remplacements (ERR)", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Charges c/\u00e9quipements destin\u00e9s au personnel"
+             }, 
+             {
+              "name": "Charges c/installations de stockage en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Charges c/\u00e9quipements de bureau en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Charges c/installations production en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Charges c/\u00e9quipements de vente en cr\u00e9dit-bail"
+             }
+            ], 
+            "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Entretien, r\u00e9parations, remplacements (ERR)", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Mat\u00e9riel de nettoyage"
+           }, 
+           {
+            "name": "Nettoyage des locaux de personnel"
+           }, 
+           {
+            "name": "Nettoyage des b\u00e2timents de bureau et adm."
+           }, 
+           {
+            "name": "Nettoyage effectu\u00e9 par des tiers"
+           }, 
+           {
+            "name": "Personnel de nettoyage"
+           }, 
+           {
+            "name": "Nettoyage des ateliers"
+           }, 
+           {
+            "name": "Nettoyage des usines"
+           }, 
+           {
+            "name": "Nettoyage des b\u00e2timents d'exposition et vente"
+           }, 
+           {
+            "name": "Nettoyage des entrep\u00f4ts"
+           }
+          ], 
+          "name": "Charges de nettoyage", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charges pour des b\u00e2timents d'exposition et vente"
+           }, 
+           {
+            "name": "Charges pour entrep\u00f4t en cr\u00e9dit-bail"
+           }, 
+           {
+            "name": "Charges pour atelier en cr\u00e9dit-bail"
+           }, 
+           {
+            "name": "Charges pour usine en cr\u00e9dit-bail"
+           }, 
+           {
+            "name": "Charges pour garage"
+           }, 
+           {
+            "name": "Charges pour des locaux de personnel"
+           }, 
+           {
+            "name": "Charges pour des b\u00e2timents de bureau et adm."
+           }
+          ], 
+          "name": "Charges pour immobilisations en cr\u00e9dit-bail", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Loyer des ateliers"
+           }, 
+           {
+            "name": "Loyer des usines"
+           }, 
+           {
+            "name": "Loyer des b\u00e2timents d'exposition et de vente"
+           }, 
+           {
+            "name": "Loyer des entrep\u00f4ts"
+           }, 
+           {
+            "name": "Loyer des locaux de personnel"
+           }, 
+           {
+            "name": "Loyer des b\u00e2timents de bureau et d'administration"
+           }, 
+           {
+            "name": "Loyer du garage, du parking"
+           }
+          ], 
+          "name": "Loyers pour locaux de tiers", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Loyer interne du garage, du parking"
+           }, 
+           {
+            "name": "Loyer interne des b\u00e2timents de bureau et adm."
+           }, 
+           {
+            "name": "Loyer interne des locaux de personnel"
+           }, 
+           {
+            "name": "Loyer interne des entrep\u00f4ts"
+           }, 
+           {
+            "name": "Loyer interne des b\u00e2timents d'exposition et vente"
+           }, 
+           {
+            "name": "Loyer interne des usines"
+           }, 
+           {
+            "name": "Loyer interne des ateliers"
+           }
+          ], 
+          "name": "Loyers pour locaux propres", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charges accessoires des b\u00e2timents de bureau et adm"
+           }, 
+           {
+            "name": "Charges accessoires des locaux de personnel"
+           }, 
+           {
+            "name": "Charges accessoires de garage"
+           }, 
+           {
+            "name": "Charges accessoires de chauffage"
+           }, 
+           {
+            "name": "Charges accessoires des usines"
+           }, 
+           {
+            "name": "Charges accessoires des ateliers"
+           }, 
+           {
+            "name": "Charges accessoires des entrep\u00f4ts"
+           }, 
+           {
+            "name": "Charges accessoires des b\u00e2timents d'exposition"
+           }, 
+           {
+            "name": "Charges accessoires d'\u00e9lectricit\u00e9, de gaz et d'eau"
+           }, 
+           {
+            "name": "Charges accessoires de conciergerie"
+           }
+          ], 
+          "name": "Charges accessoires", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s"
+           }
+          ], 
+          "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Entretien des entrep\u00f4ts"
+           }, 
+           {
+            "name": "Entretien des b\u00e2timents d'exposition et vente"
+           }, 
+           {
+            "name": "Entretien des usines"
+           }, 
+           {
+            "name": "Entretien des ateliers"
+           }, 
+           {
+            "name": "Entretien du garage"
+           }, 
+           {
+            "name": "Frais de r\u00e9paration"
+           }, 
+           {
+            "name": "Entretien des b\u00e2timents de bureau et adm."
+           }, 
+           {
+            "name": "Entretien des locaux de personnel"
+           }, 
+           {
+            "name": "Investissements de moindre importance"
+           }, 
+           {
+            "name": "Abonnements d'entretien"
+           }
+          ], 
+          "name": "Charges d'entretien des locaux", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de locaux", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Primes d'assurance c/dommages, bris de glace, vols", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Assurance pour arr\u00eats d'exploitation"
+             }
+            ], 
+            "name": "Primes d'assurance pour arr\u00eats d'exploitation", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Primes pour cautionnement"
+             }, 
+             {
+              "name": "Primes pour assurance-vie"
+             }
+            ], 
+            "name": "Primes pour assurances li\u00e9es aux cr\u00e9dits", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Assurance garantie"
+             }, 
+             {
+              "name": "Assurance responsabilit\u00e9 civile"
+             }, 
+             {
+              "name": "Assurance protection juridique"
+             }
+            ], 
+            "name": "Primes d'assurance responsabilit\u00e9 civile /garantie", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "Assurance vols"
+           }, 
+           {
+            "name": "Assurance pour dommages"
+           }, 
+           {
+            "name": "Assurance pour bris de glace"
+           }
+          ], 
+          "name": "Assurances-choses", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Patentes"
+             }, 
+             {
+              "name": "Autorisations"
+             }
+            ], 
+            "name": "Autorisations et patentes", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Droits"
+             }, 
+             {
+              "name": "Taxes"
+             }
+            ], 
+            "name": "Droits et taxes", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Droits, taxes, autorisations, patentes", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Assurances-choses, droits, taxes, autorisations", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Frais de transport"
+             }, 
+             {
+              "name": "Frets"
+             }, 
+             {
+              "name": "Frets d'arrivage, de transport, cargo domicile"
+             }, 
+             {
+              "name": "Frets d'exp\u00e9dition, de transport, cargo domicile"
+             }, 
+             {
+              "name": "Cargo domicile"
+             }
+            ], 
+            "name": "Frets, frais de transport, cargo domicile", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Charges de transport", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules"
+             }, 
+             {
+              "name": "R\u00e9paration, service et nettoyage des camions"
+             }, 
+             {
+              "name": "R\u00e9paration, service et nettoyage des camionnettes"
+             }, 
+             {
+              "name": "R\u00e9paration, service et nettoyage des voitures"
+             }, 
+             {
+              "name": "Nettoyage"
+             }, 
+             {
+              "name": "Service"
+             }, 
+             {
+              "name": "R\u00e9paration"
+             }
+            ], 
+            "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Assurance casco"
+             }, 
+             {
+              "name": "Assurance responsabilit\u00e9 civile"
+             }, 
+             {
+              "name": "Assurance protection juridique"
+             }, 
+             {
+              "name": "Assurances pour camionnettes"
+             }, 
+             {
+              "name": "Assurances pour voitures"
+             }, 
+             {
+              "name": "Assurances pour v\u00e9hicules sp\u00e9ciaux"
+             }, 
+             {
+              "name": "Assurances pour camions"
+             }
+            ], 
+            "name": "Assurances", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s"
+             }
+            ], 
+            "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Carburants pour voitures"
+             }, 
+             {
+              "name": "Carburants pour camionnettes"
+             }, 
+             {
+              "name": "Carburants pour camions"
+             }, 
+             {
+              "name": "Carburants pour v\u00e9hicules sp\u00e9ciaux"
+             }, 
+             {
+              "name": "Essence"
+             }, 
+             {
+              "name": "Diesel"
+             }, 
+             {
+              "name": "Huile"
+             }
+            ], 
+            "name": "Carburants", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Droits de circulation pour poids lourds"
+             }, 
+             {
+              "name": "Droits de circulation"
+             }, 
+             {
+              "name": "Droits de circulation pour voitures"
+             }, 
+             {
+              "name": "Droits de circulation pour camionnettes"
+             }, 
+             {
+              "name": "Cotisations"
+             }, 
+             {
+              "name": "Taxes"
+             }
+            ], 
+            "name": "Droits de circulation, cotisations, taxes", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges location pour camionnettes en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Charges de location pour voitures en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Charges de location pour camions en cr\u00e9dit-bail"
+             }, 
+             {
+              "name": "Location de v\u00e9hicules"
+             }
+            ], 
+            "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Charges de v\u00e9hicules", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges de v\u00e9hicules et de transport", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Surveillance"
+           }, 
+           {
+            "name": "S\u00e9curit\u00e9"
+           }
+          ], 
+          "name": "S\u00e9curit\u00e9 et surveillance", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Informations \u00e9conomiques"
+           }, 
+           {
+            "name": "Poursuites"
+           }
+          ], 
+          "name": "Informations \u00e9conomiques, poursuites", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Recherche projet A"
+           }, 
+           {
+            "name": "D\u00e9veloppement projet B"
+           }
+          ], 
+          "name": "Recherche et d\u00e9veloppement", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Autres charges d'exploitation", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Sponsoring"
+           }, 
+           {
+            "name": "Publicit\u00e9"
+           }
+          ], 
+          "name": "Publicit\u00e9, sponsoring", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Anniversaires de l'entreprise"
+           }, 
+           {
+            "name": "Manifestations en faveur de la client\u00e8le"
+           }, 
+           {
+            "name": "Contacts avec les m\u00e9dias"
+           }
+          ], 
+          "name": "Relations publiques", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Cadeaux \u00e0 la client\u00e8le"
+           }, 
+           {
+            "name": "Conseils \u00e0 la client\u00e8le"
+           }, 
+           {
+            "name": "Frais de voyage"
+           }
+          ], 
+          "name": "Frais de voyage, conseils \u00e0 la client\u00e8le", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Foires, expositions"
+           }, 
+           {
+            "name": "Vitrines, d\u00e9coration"
+           }
+          ], 
+          "name": "Vitrines, d\u00e9coration, foires, expositions", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Publicit\u00e9 dans les journaux pour le produit Y"
+           }, 
+           {
+            "name": "Publicit\u00e9 dans les journaux pour le produit X"
+           }, 
+           {
+            "name": "Publicit\u00e9 sur CD-ROM"
+           }, 
+           {
+            "name": "Publicit\u00e9 sur Internet"
+           }, 
+           {
+            "name": "Publicit\u00e9 sur le Vid\u00e9otexte"
+           }, 
+           {
+            "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision"
+           }, 
+           {
+            "name": "Publicit\u00e9 \u00e0 la radio"
+           }, 
+           {
+            "name": "Publicit\u00e9 dans les journaux"
+           }, 
+           {
+            "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit Y"
+           }, 
+           {
+            "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit X"
+           }
+          ], 
+          "name": "Publicit\u00e9, m\u00e9dias \u00e9lectroniques", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Imprim\u00e9s publicitaires, mat\u00e9riel de publicit\u00e9"
+           }, 
+           {
+            "name": "Articles de publicit\u00e9, \u00e9chantillons"
+           }
+          ], 
+          "name": "Imprim\u00e9s, mat\u00e9riel, articles de publicit\u00e9", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Etudes de march\u00e9"
+           }, 
+           {
+            "name": "Conseils en publicit\u00e9"
+           }
+          ], 
+          "name": "Conseils en publicit\u00e9, \u00e9tudes de march\u00e9", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Publicit\u00e9", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s"
+             }
+            ], 
+            "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Mat\u00e9riel de bureau"
+             }, 
+             {
+              "name": "Imprim\u00e9s"
+             }, 
+             {
+              "name": "Photocopies"
+             }, 
+             {
+              "name": "Litt\u00e9rature technique"
+             }
+            ], 
+            "name": "Mat\u00e9riel de bureau, imprim\u00e9s, photocopies", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Frais de port"
+             }, 
+             {
+              "name": "Internet"
+             }, 
+             {
+              "name": "T\u00e9l\u00e9fax"
+             }, 
+             {
+              "name": "T\u00e9l\u00e9phone"
+             }
+            ], 
+            "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9fax, Internet, frais de port", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Honoraires pour conseil"
+             }, 
+             {
+              "name": "Honoraires pour fiduciaire"
+             }, 
+             {
+              "name": "Honoraires pour conseil juridique"
+             }
+            ], 
+            "name": "Honoraires pour fiduciaire et conseil", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Pourboires"
+             }, 
+             {
+              "name": "Cotisations"
+             }, 
+             {
+              "name": "Dons et cadeaux"
+             }
+            ], 
+            "name": "Cotisations, dons, cadeaux et pourboires", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges pour conseil d'administration"
+             }, 
+             {
+              "name": "Charges pour assembl\u00e9e g\u00e9n\u00e9rale"
+             }, 
+             {
+              "name": "Charges pour organe de r\u00e9vision"
+             }
+            ], 
+            "name": "Conseil d'administration, AG, OR", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Charges d'administration", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Frais de r\u00e9seau"
+             }, 
+             {
+              "name": "Investissements de faible montant"
+             }, 
+             {
+              "name": "Entretien / Hotline Hardware"
+             }, 
+             {
+              "name": "Charges de licence/Update"
+             }, 
+             {
+              "name": "Disquettes, CD-Rom, cassettes, fournitures"
+             }, 
+             {
+              "name": "Entretien / Hotline Software"
+             }
+            ], 
+            "name": "Licences et entretien", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "D\u00e9veloppement projet informatique B"
+             }, 
+             {
+              "name": "Conseils en d\u00e9veloppement de concepts"
+             }, 
+             {
+              "name": "D\u00e9veloppement individualis\u00e9, adaptation"
+             }, 
+             {
+              "name": "Charges d'installation"
+             }, 
+             {
+              "name": "D\u00e9veloppement projet informatique A"
+             }
+            ], 
+            "name": "Conseils et d\u00e9veloppements", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Location de mat\u00e9riel"
+             }, 
+             {
+              "name": "Location en cr\u00e9dit-bail de mat\u00e9riel"
+             }, 
+             {
+              "name": "Location en cr\u00e9dit-bail de logiciels"
+             }
+            ], 
+            "name": "Locations en cr\u00e9dit-bail et locations de hard/soft", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Informatique", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges d'administration et d'informatique", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Charbon, briquettes, bois"
+             }, 
+             {
+              "name": "Mazout"
+             }
+            ], 
+            "name": "Combustibles et mat\u00e9riaux de chauffage", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Flux de chaleur"
+             }, 
+             {
+              "name": "Force motrice"
+             }, 
+             {
+              "name": "Flux d'\u00e9clairage"
+             }
+            ], 
+            "name": "Electricit\u00e9", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Eau"
+             }
+            ], 
+            "name": "Eau", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Gaz naturel"
+             }, 
+             {
+              "name": "Gaz liquide en bonbonnes"
+             }
+            ], 
+            "name": "Gaz", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Charges d'\u00e9nergie", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Eaux us\u00e9es"
+             }, 
+             {
+              "name": "Evacuation de d\u00e9chets sp\u00e9ciaux"
+             }, 
+             {
+              "name": "Evacuation de d\u00e9chets"
+             }
+            ], 
+            "name": "Evacuation de d\u00e9chets", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Evacuation de d\u00e9chets", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Amortissements s/usines"
+           }, 
+           {
+            "name": "Amortissements s/b\u00e2timents d'exploitation"
+           }
+          ], 
+          "name": "Amortissements s/immobilisations corporelles imm.", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Amortissements s/machines de bureau, informatique"
+           }, 
+           {
+            "name": "Amortissements s/v\u00e9hicules"
+           }, 
+           {
+            "name": "Amortissements s/machines et appareil production"
+           }, 
+           {
+            "name": "Amortissements s/mobilier et installations"
+           }
+          ], 
+          "name": "Amortissements s/immobilisations corporelles", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "D\u00e9pr\u00e9ciation s/cr\u00e9ance envers la filiale B"
+           }, 
+           {
+            "name": "D\u00e9pr\u00e9ciation s/participation \u00e0 la filiale A"
+           }
+          ], 
+          "name": "D\u00e9pr\u00e9ciations s/participations \u00e0 des st\u00e9s groupe", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "D\u00e9pr\u00e9ciation s/titres des actifs immobilis\u00e9s"
+           }, 
+           {
+            "name": "D\u00e9pr\u00e9ciations s/autres immobilisations financi\u00e8res"
+           }
+          ], 
+          "name": "D\u00e9pr\u00e9ciations s/immobilisations financi\u00e8res", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Amortissements s/charges de recherche, d\u00e9velop."
+           }, 
+           {
+            "name": "Amortissements s/charges de fondation"
+           }
+          ], 
+          "name": "Amortissements s/charges activ\u00e9es", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Amortissements s/goodwill"
+           }, 
+           {
+            "name": "Amortissement s/brevets, know-how"
+           }, 
+           {
+            "name": "Amortissements s/marques, \u00e9chantillons, mod\u00e8les"
+           }
+          ], 
+          "name": "Amortissements s/immobilisations incorporelles", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Amortissement", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Produits financiers s/cr\u00e9ances envers filiale B"
+             }, 
+             {
+              "name": "Produits financiers s/compte courant actionnaire X"
+             }
+            ], 
+            "name": "Produits financiers placement aupr\u00e8s actionnaires", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Produits financiers s/titres r\u00e9alisables \u00e0 c. t."
+             }, 
+             {
+              "name": "Produits financiers s/autres placements \u00e0 c.t."
+             }, 
+             {
+              "name": "Produits financiers s/avoirs postaux, bancaires"
+             }, 
+             {
+              "name": "Produits financiers s/avoirs \u00e0 court terme"
+             }, 
+             {
+              "name": "Produits financiers s/actions propres"
+             }
+            ], 
+            "name": "Produits financiers des liquidit\u00e9s et des titres", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Produits financiers s/cpte courant de la filiale A"
+             }, 
+             {
+              "name": "Produits financiers s/cr\u00e9ances envers la filiale B"
+             }
+            ], 
+            "name": "Produits financiers de placement aupr\u00e8s des st\u00e9s", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Gains de change sur dettes financi\u00e8res"
+             }, 
+             {
+              "name": "Escomptes obtenus des fournisseurs"
+             }, 
+             {
+              "name": "Produits financiers s/acomptes vers\u00e9s"
+             }, 
+             {
+              "name": "Gains de change sur liquidit\u00e9s et titres"
+             }, 
+             {
+              "name": "Gains de change s/immobilisations financi\u00e8res"
+             }, 
+             {
+              "name": "Produits financiers c/int\u00e9r\u00eats moratoires, escptes"
+             }
+            ], 
+            "name": "Autres produits financiers", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Produits financiers s/cr\u00e9ances \u00e0 l.t. envers tiers"
+             }, 
+             {
+              "name": "Produits financiers s/participations"
+             }, 
+             {
+              "name": "Produits financiers s/autres immobilisations \u00e0 l.t"
+             }, 
+             {
+              "name": "Produits financiers s/titres \u00e0 long terme"
+             }, 
+             {
+              "name": "Produits financiers s/actions propres"
+             }
+            ], 
+            "name": "Produits financiers c/immobilisations financi\u00e8res", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Produits financiers", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B"
+             }, 
+             {
+              "name": "Charges financi\u00e8res s/compte courant actionnaire A"
+             }
+            ], 
+            "name": "Charges financi\u00e8res pour financement actionnaires", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges financi\u00e8res pour emprunts"
+             }, 
+             {
+              "name": "Charges financi\u00e8res pour cr\u00e9dit bancaire"
+             }, 
+             {
+              "name": "Int\u00e9r\u00eats moratoires"
+             }, 
+             {
+              "name": "Charges financi\u00e8res pour emprunts hypoth\u00e9caires"
+             }, 
+             {
+              "name": "Charges financi\u00e8res pour acomptes de clients"
+             }
+            ], 
+            "name": "Charges financi\u00e8res pour financement par des tiers", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges financi\u00e8res s/le compte courant filiale A"
+             }, 
+             {
+              "name": "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B"
+             }
+            ], 
+            "name": "Charges financi\u00e8res pour financement par des st\u00e9s", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges financi\u00e8res pour financement LPP"
+             }
+            ], 
+            "name": "Charges financi\u00e8res pour financement LPP", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Escomptes accord\u00e9s aux clients"
+             }, 
+             {
+              "name": "Pertes de change s/dettes financi\u00e8res"
+             }, 
+             {
+              "name": "Frais de d\u00e9p\u00f4t"
+             }, 
+             {
+              "name": "Frais de banque et des ch\u00e8ques postaux"
+             }, 
+             {
+              "name": "Pertes de change s/immobilisations financi\u00e8res"
+             }, 
+             {
+              "name": "Pertes de change s/liquidit\u00e9s et titres"
+             }
+            ], 
+            "name": "Autres charges financi\u00e8res", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Charges financi\u00e8res", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "R\u00e9sultat financier", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "Autres charges d'exploitation", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "B\u00e9n\u00e9fices s/ventes d'immeubles"
+           }
+          ], 
+          "name": "B\u00e9n\u00e9fice s/immobilisations corporelles immeubles", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "B\u00e9n\u00e9fices s/ventes de brevets, droits de licence"
+           }
+          ], 
+          "name": "B\u00e9n\u00e9fices s/immobilisations incorporelles", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "B\u00e9n\u00e9fices s/ventes de participations"
+           }, 
+           {
+            "name": "B\u00e9n\u00e9fices s/autres immobilisations financi\u00e8res"
+           }, 
+           {
+            "name": "B\u00e9n\u00e9fices s/titres des actifs immobilis\u00e9s"
+           }
+          ], 
+          "name": "B\u00e9n\u00e9fices s/immobilisations financi\u00e8res", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "B\u00e9n\u00e9fices s/ventes d'\u00e9quipements d'exploitation"
+           }
+          ], 
+          "name": "B\u00e9n\u00e9fices s/immobilisations corporelles meubles", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "B\u00e9n\u00e9fices provenant de l'ali\u00e9nation d'actifs immob", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Frais de d\u00e9p\u00f4ts"
+           }, 
+           {
+            "name": "Frais de banque et de ch\u00e8ques postaux"
+           }, 
+           {
+            "name": "Corrections de valeur s/placements financiers"
+           }, 
+           {
+            "name": "Pertes de change s/placements financiers"
+           }
+          ], 
+          "name": "Charges s/placements financiers", 
+          "root_type": "Expense"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Produits de placements financiers c/actionnaires"
+           }, 
+           {
+            "name": "Produits de placements en liquidit\u00e9s et titres"
+           }, 
+           {
+            "name": "Produits d'autres placements financiers"
+           }, 
+           {
+            "name": "Produits de placements financiers aupr\u00e8s st\u00e9s"
+           }
+          ], 
+          "name": "Produits de placements financiers", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "R\u00e9sultat des placements financiers", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Int\u00e9r\u00eats hypoth\u00e9caires"
+             }, 
+             {
+              "name": "Entretien de l'immeuble"
+             }, 
+             {
+              "name": "Droits, taxes, imp\u00f4ts fonciers"
+             }, 
+             {
+              "name": "Primes d'assurance"
+             }, 
+             {
+              "name": "Eau, eaux us\u00e9es"
+             }, 
+             {
+              "name": "Ordures, \u00e9vacuation des d\u00e9chets"
+             }, 
+             {
+              "name": "Charges d'administration"
+             }
+            ], 
+            "name": "Charges de l'immeuble d'exploitation 1", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Loyers des appartements"
+             }, 
+             {
+              "name": "Loyers de locaux d'exploitation"
+             }, 
+             {
+              "name": "Loyers priv\u00e9s"
+             }, 
+             {
+              "name": "Loyers internes pour locaux d'exploitation"
+             }, 
+             {
+              "name": "Loyers des garages"
+             }
+            ], 
+            "name": "Produits de l'immeuble d'exploitation 1", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "R\u00e9sultat de l'immeuble d'exploitation 1", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "R\u00e9sultat d'immeuble", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Produits bruts"
+             }, 
+             {
+              "name": "Diminutions de produits"
+             }
+            ], 
+            "name": "Produits de l'activit\u00e9 annexe 1", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Diminutions de produits"
+             }, 
+             {
+              "name": "Produits bruts"
+             }
+            ], 
+            "name": "R\u00e9sultat de l'activit\u00e9 annexe 2", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Autres charges"
+             }, 
+             {
+              "name": "Charges de publicit\u00e9"
+             }, 
+             {
+              "name": "Charges d'administration, d'informatique"
+             }, 
+             {
+              "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets"
+             }, 
+             {
+              "name": "Assurances-choses, droits, taxes, patentes"
+             }, 
+             {
+              "name": "Charges de v\u00e9hicules et de transport"
+             }, 
+             {
+              "name": "Charges d'entretien, r\u00e9parations, remplacements"
+             }, 
+             {
+              "name": "Charges de locaux"
+             }, 
+             {
+              "name": "Charges de personnel"
+             }, 
+             {
+              "name": "Charges de mati\u00e8res"
+             }
+            ], 
+            "name": "Charges de l'activit\u00e9 annexe 2", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Autres charges"
+             }, 
+             {
+              "name": "Charges de publicit\u00e9"
+             }, 
+             {
+              "name": "Charges de personnel"
+             }, 
+             {
+              "name": "Charges de mati\u00e8res"
+             }, 
+             {
+              "name": "Charges d'entretien, r\u00e9parations, remplacements"
+             }, 
+             {
+              "name": "Charges de locaux"
+             }, 
+             {
+              "name": "Assurances-choses, droits, taxes, patentes"
+             }, 
+             {
+              "name": "Charges de v\u00e9hicules et de transport"
+             }, 
+             {
+              "name": "Charges d'administration, d'informatique"
+             }, 
+             {
+              "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets"
+             }
+            ], 
+            "name": "Charges de l'activit\u00e9 annexe 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "R\u00e9sultat de l'activit\u00e9 annexe 2", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "R\u00e9sultat des activit\u00e9s annexes", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "R\u00e9sultat des activit\u00e9s annexes d'exploitation", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "B\u00e9n\u00e9fices de change exceptionnels"
+           }, 
+           {
+            "name": "R\u00e9\u00e9valuations comptables"
+           }, 
+           {
+            "name": "Dissolutions de r\u00e9serves"
+           }, 
+           {
+            "name": "Produits pour indemnit\u00e9s pour pr\u00e9judices"
+           }, 
+           {
+            "name": "Subventions obtenues"
+           }, 
+           {
+            "name": "B\u00e9n\u00e9fices exceptionnels s/ali\u00e9nations actifs immob"
+           }, 
+           {
+            "name": "Dissolutions de provisions superflues"
+           }
+          ], 
+          "name": "Produits exceptionnels", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Bilans de cl\u00f4ture"
+           }, 
+           {
+            "name": "Bilans d'ouverture"
+           }, 
+           {
+            "name": "Dotations exceptionnelles aux r\u00e9serves"
+           }, 
+           {
+            "name": "Dotations exceptionnelles aux provisions"
+           }, 
+           {
+            "name": "Dotations exceptionnelles aux amortissements"
+           }, 
+           {
+            "name": "Pertes exceptionnelles de change"
+           }, 
+           {
+            "name": "Pertes exceptionnelles s/ali\u00e9nations actifs immob"
+           }, 
+           {
+            "name": "Pertes exceptionnelles s/d\u00e9biteurs"
+           }, 
+           {
+            "name": "Charges pour indemnit\u00e9s pour pr\u00e9judices"
+           }
+          ], 
+          "name": "Charges exceptionnelles", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "R\u00e9sultat exceptionnel", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "Chiffre d'affaires brut"
+               }, 
+               {
+                "name": "Diminution de produits"
+               }
+              ], 
+              "name": "Produits de l'activit\u00e9 hors exploitation 1", 
+              "root_type": "Income"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Charges de publicit\u00e9"
+               }, 
+               {
+                "name": "Autres charges"
+               }, 
+               {
+                "name": "Charges d'\u00e9nergie, \u00e9vacuation des d\u00e9chets"
+               }, 
+               {
+                "name": "Charges d'administration, d'informatique"
+               }, 
+               {
+                "name": "Charges de v\u00e9hicules et de transport"
+               }, 
+               {
+                "name": "Assurances-choses, droits, taxes, autorisations"
+               }, 
+               {
+                "name": "Charges de locaux"
+               }, 
+               {
+                "name": "Charges d'entretien, r\u00e9parations, remplacements"
+               }, 
+               {
+                "name": "Charges de mati\u00e8res"
+               }, 
+               {
+                "name": "Charges de personnel"
+               }
+              ], 
+              "name": "Charges de l'activit\u00e9 hors exploitation 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "R\u00e9sultat de l'activit\u00e9 hors exploitation 1", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "R\u00e9sultat de l'activit\u00e9 hors exploitation", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Frais de banque et de ch\u00e8que postaux"
+             }, 
+             {
+              "name": "Frais de d\u00e9p\u00f4t"
+             }, 
+             {
+              "name": "Pertes de change s/placements financiers hors ex."
+             }, 
+             {
+              "name": "Corrections de valeur s/placements financiers hors"
+             }
+            ], 
+            "name": "Charges financi\u00e8res s/placements financiers hors exploitation", 
+            "root_type": "Expense"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Produits d'autres placements financiers"
+             }, 
+             {
+              "name": "Produits de placements en liquidit\u00e9s et titres"
+             }
+            ], 
+            "name": "Produits financiers s/placements financiers hors exploitation", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "R\u00e9sultat des placements financiers hors exploitation", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "Loyers des garages"
+               }, 
+               {
+                "name": "Loyer interne"
+               }, 
+               {
+                "name": "Loyers des locaux"
+               }, 
+               {
+                "name": "Loyers des appartements"
+               }
+              ], 
+              "name": "Produits de l'immeuble hors exploitation 1", 
+              "root_type": "Income"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Entretien d'immeuble"
+               }, 
+               {
+                "name": "Int\u00e9r\u00eats hypoth\u00e9caires"
+               }, 
+               {
+                "name": "Primes d'assurance"
+               }, 
+               {
+                "name": "Droits, taxes, imp\u00f4ts fonciers"
+               }, 
+               {
+                "name": "Ordures, \u00e9vacuation des d\u00e9chets"
+               }, 
+               {
+                "name": "Eau, eaux us\u00e9es"
+               }, 
+               {
+                "name": "Charges d'administration"
+               }
+              ], 
+              "name": "Charges de l'immeuble hors exploitation 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "R\u00e9sultat de l'immeuble hors exploitation 1", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "R\u00e9sultat de l'immeuble hors exploitation", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Honoraires pour expertises, conf\u00e9rences, publica."
+             }, 
+             {
+              "name": "Jetons de pr\u00e9sence"
+             }
+            ], 
+            "name": "Autres produits hors exploitation", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges pour des activit\u00e9s hors exploitation"
+             }
+            ], 
+            "name": "Autres charges hors exploitation", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "Autres r\u00e9sultats hors exploitation", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "R\u00e9sultat hors exploitation", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Imp\u00f4ts hors exercices"
+           }, 
+           {
+            "name": "Imp\u00f4ts sur le b\u00e9n\u00e9fice"
+           }, 
+           {
+            "name": "Imp\u00f4ts sur le capital"
+           }
+          ], 
+          "name": "Imp\u00f4ts directs de l'entreprise", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "Charges d'imp\u00f4t", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "R\u00e9sultats exceptionnel et hors exploitation imp\u00f4ts", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 X"
+           }, 
+           {
+            "name": "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 Y"
+           }
+          ], 
+          "name": "Utilisation du b\u00e9n\u00e9fice", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Utilisation du b\u00e9n\u00e9fice", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Bilan de cl\u00f4ture"
+           }, 
+           {
+            "name": "Bilan d'ouverture"
+           }
+          ], 
+          "name": "Bilan", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "Bilan", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Ecritures de regroupements des cr\u00e9diteurs"
+           }, 
+           {
+            "name": "Ecritures de regroupements des d\u00e9biteurs"
+           }
+          ], 
+          "name": "Ecritures de regroupements", 
+          "root_type": "Income"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ecritures de corrections"
+           }
+          ], 
+          "name": "Ecritures de corrections", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Ecriture de regroupements et de corrections", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Compte de r\u00e9sultat"
+           }
+          ], 
+          "name": "Compte de r\u00e9sultat", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "Compte de r\u00e9sultat", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "Cl\u00f4ture", 
+      "root_type": "Income"
+     }
+    ], 
+    "name": "Compte de r\u00e9sultat", 
+    "root_type": "Income"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "Disagio s/emprunts", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Disagio s/emprunts par obligations", 
+                "root_type": "Asset"
+               }
+              ], 
+              "name": "Disagio s/emprunts et s/emprunts par obligations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Amortissement cumul\u00e9 s/frais", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Frais d'augmentation de capital", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Frais d'organisation", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Frais de fondation", 
+                "root_type": "Asset"
+               }
+              ], 
+              "name": "Frais de fondation, augmentation de capital", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Charges de proc\u00e8s", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Amortissement cumul\u00e9 s/autres charges activ\u00e9es", 
+                "root_type": "Asset"
+               }
+              ], 
+              "name": "Autres charges activ\u00e9es", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Frais de recherche", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Frais de d\u00e9veloppement", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Amortissement cumul\u00e9 s/frais rech./d\u00e9veloppement", 
+                "root_type": "Asset"
+               }
+              ], 
+              "name": "Frais de recherche et de d\u00e9veloppement", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Charges activ\u00e9es", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "Capital-actions non lib\u00e9r\u00e9", 
+                "root_type": "Asset"
+               }, 
+               {
+                "name": "Corrections de valeur s/capital-actions non lib\u00e9r\u00e9", 
+                "root_type": "Asset"
+               }
+              ], 
+              "name": "Capital-actions non lib\u00e9r\u00e9", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Comptes d'actif de corrections de valeur", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Charges activ\u00e9es et comptes d'actif de corrections de valeur", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "Charges activ\u00e9es et comptes d'actif de corrections de valeur", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Machines et appareils", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Mobilier et installations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes pour immobilisations corporelles meubles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/immobilisations corporelles", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Immobilisations corporelles meubles", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Travaux en cours", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Stocks", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections de valeur s/stocks et travaux en cours", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes pour stocks", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Stocks et travaux en cours", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Ch\u00e8ques postaux", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Banques", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections de valeur s/liquidit\u00e9s et titres", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Caisse", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Liquidit\u00e9s et titres", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/immobilisations corporelles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes pour immobilisations corporelles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Biens-fonds non b\u00e2tis", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Immeubles en propri\u00e9t\u00e9 par \u00e9tage", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "B\u00e2timents d'habitation", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Immobilisations corporelles immeubles", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Actifs de r\u00e9gularisation", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Actifs de r\u00e9gularisation", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Cr\u00e9ances \u00e0 court terme", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections de valeur s/cr\u00e9ances \u00e0 court terme", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Cr\u00e9ances \u00e0 court terme", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/immob. incorporelles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Brevets, know-how, recettes de fabrication", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Droits de licence, concessions, d'usage, commerce", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Droits de propri\u00e9t\u00e9, d'\u00e9dition, conventionnels", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Immobilisations incorporelles", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Obligations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Actions", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections de valeur s/immobilisations", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Immobilisations financi\u00e8res", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissements cumul\u00e9s s/charges activ\u00e9es", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Charges activ\u00e9es", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Charges activ\u00e9es", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Actifs hors exploitation", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "Actifs hors exploitation", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Produits \u00e0 recevoir", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Charges constat\u00e9es d'avance", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Actifs de r\u00e9gularisation (Actifs transitoires)", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Actifs de r\u00e9gularisation", 
+          "root_type": "Asset"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Stocks de produits semi-ouvr\u00e9s"
+             }, 
+             {
+              "name": "Corrections valeur s/stocks produits semi-ouvr\u00e9s"
+             }
+            ], 
+            "name": "Stocks de produits semi-ouvr\u00e9s", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Marchandises en consignation"
+             }
+            ], 
+            "name": "Marchandises en consignation", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "R\u00e9serve s/marchandises"
+             }, 
+             {
+              "name": "Acomptes vers\u00e9s s/mati\u00e8res auxiliaires-fournitures"
+             }, 
+             {
+              "name": "Stocks"
+             }, 
+             {
+              "name": "Stocks de fournitures d'exploitation"
+             }, 
+             {
+              "name": "Stocks de mati\u00e8res auxiliaires"
+             }
+            ], 
+            "name": "Stocks de mati\u00e8res auxiliaires et de fournitures", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Stocks de mati\u00e8res premi\u00e8res B"
+             }, 
+             {
+              "name": "Stocks de mati\u00e8res premi\u00e8res A"
+             }, 
+             {
+              "name": "Corrections valeur s/stocks de mati\u00e8res premi\u00e8res"
+             }, 
+             {
+              "name": "Acomptes vers\u00e9s pour mati\u00e8res premi\u00e8res"
+             }
+            ], 
+            "name": "Stocks de mati\u00e8res premi\u00e8res", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Corrections valeur s/stocks produits en cours"
+             }, 
+             {
+              "name": "Stocks de produits en cours"
+             }
+            ], 
+            "name": "Stocks de produits en cours", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Stocks de marchandises A"
+             }, 
+             {
+              "name": "Stocks de marchandises B"
+             }, 
+             {
+              "name": "Acomptes vers\u00e9s pour marchandises"
+             }, 
+             {
+              "name": "Corrections valeur s/stocks de marchandises"
+             }
+            ], 
+            "name": "Stocks de marchandises", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Stocks de produits finis"
+             }, 
+             {
+              "name": "Corrections valeur s/stocks produits finis"
+             }
+            ], 
+            "name": "Stocks de produits finis", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Acomptes vers\u00e9s pour stocks obligatoires"
+             }, 
+             {
+              "name": "R\u00e9serve s/marchandises"
+             }, 
+             {
+              "name": "Stocks obligatoires"
+             }
+            ], 
+            "name": "Stocks obligatoires", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Acomptes vers\u00e9s pour autres approvisionnements"
+             }, 
+             {
+              "name": "Corrections valeur s/stocks d'autres approvision."
+             }, 
+             {
+              "name": "Stocks de pi\u00e8ces termin\u00e9es"
+             }, 
+             {
+              "name": "Stocks de pi\u00e8ces semi-ouvr\u00e9es"
+             }
+            ], 
+            "name": "Stocks d'autres approvisionnements", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Stocks et travaux en cours", 
+          "root_type": "Asset"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9"
+               }
+              ], 
+              "name": "Capital-actions non lib\u00e9r\u00e9", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Compte courant de primes"
+               }, 
+               {
+                "name": "Provisions pertes s/autres cr\u00e9ances \u00e0 court terme"
+               }, 
+               {
+                "name": "Acomptes aux fournisseurs"
+               }, 
+               {
+                "name": "Effets \u00e0 recevoir, pas de remise \u00e0 l'escompte"
+               }, 
+               {
+                "name": "Cr\u00e9ances envers des soci\u00e9t\u00e9s de virement"
+               }, 
+               {
+                "name": "Cautionnements en esp\u00e8ces"
+               }
+              ], 
+              "name": "Autres cr\u00e9ances \u00e0 court terme", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Provisions pertes s/autres cr\u00e9ances envers soci\u00e9t\u00e9"
+               }, 
+               {
+                "name": "Cr\u00e9ances d'emprunt envers la filiale A"
+               }, 
+               {
+                "name": "Cr\u00e9ances d'emprunt envers la filiale B"
+               }
+              ], 
+              "name": "Autres cr\u00e9ances \u00e0 court terme envers des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "TVA: d\u00e9ductible s/achats de mati\u00e8res et services"
+               }, 
+               {
+                "name": "TVA: d\u00e9ductible s/investissement et autres charges"
+               }, 
+               {
+                "name": "Imp\u00f4t anticip\u00e9 \u00e0 r\u00e9cup\u00e9rer"
+               }, 
+               {
+                "name": "Cr\u00e9ances envers l'administration des douanes"
+               }, 
+               {
+                "name": "Cr\u00e9ances envers la CNA"
+               }
+              ], 
+              "name": "Cr\u00e9ances envers des institutions publiques", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Cr\u00e9ances d'emprunt envers l'actionnaire Y"
+               }, 
+               {
+                "name": "Cr\u00e9ances d'emprunt envers l'actionnaire X"
+               }, 
+               {
+                "name": "Provisions pertes s/autres cr\u00e9ances actionnaires"
+               }
+              ], 
+              "name": "Autres cr\u00e9ances \u00e0 court terme envers actionnaires", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Provisions pertes s/autres cr\u00e9ances envers tiers"
+               }, 
+               {
+                "name": "Cr\u00e9ances d'emprunt \u00e0 court terme"
+               }, 
+               {
+                "name": "Avances \u00e0 court terme"
+               }, 
+               {
+                "name": "Avances de frais"
+               }
+              ], 
+              "name": "Autres cr\u00e9ances \u00e0 court terme envers des tiers", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Autres cr\u00e9ances \u00e0 court terme", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "Ducroire"
+               }, 
+               {
+                "account_type": "Receivable", 
+                "name": "Cr\u00e9ances envers des tiers \u00e9trangers"
+               }, 
+               {
+                "account_type": "Receivable", 
+                "name": "Cr\u00e9ances envers des tiers suisses"
+               }
+              ], 
+              "name": "Cr\u00e9ances r\u00e9sultant prestations envers des tiers", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "name": "Provisions pertes s/cr\u00e9ances envers actionnaires"
+               }, 
+               {
+                "account_type": "Receivable", 
+                "name": "Cr\u00e9ances envers l'actionnaire Y"
+               }, 
+               {
+                "account_type": "Receivable", 
+                "name": "Cr\u00e9ances envers l'actionnaire X"
+               }
+              ], 
+              "name": "Cr\u00e9ances r\u00e9sultant prestations envers actionnaires", 
+              "root_type": "Asset"
+             }, 
+             {
+              "children": [
+               {
+                "account_type": "Receivable", 
+                "name": "Cr\u00e9ances envers la filiale A"
+               }, 
+               {
+                "account_type": "Receivable", 
+                "name": "Cr\u00e9ances envers la filiale B"
+               }, 
+               {
+                "name": "Provisions pertes s/cr\u00e9ances envers des soci\u00e9t\u00e9s du groupe"
+               }
+              ], 
+              "name": "Cr\u00e9ances r\u00e9sultant prestations envers des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Cr\u00e9ances r\u00e9sultant de vente et de prestations de services (d\u00e9biteurs-clients)", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Cr\u00e9ances", 
+          "root_type": "Asset"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Provision pour pertes s/avoirs \u00e0 court terme"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Placement fiduciaires en devises"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Placements fiduciaires"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Placements fixes"
+             }
+            ], 
+            "name": "Avoirs \u00e0 court terme", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte d'attente en monnaie"
+             }
+            ], 
+            "name": "Compte d'attente en monnaie", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Provisions risques de change s/comptes en devises"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte d'\u00e9pargne"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte de placement"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte courant exploitation principale"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte courant exploitation accessoire"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte en devise EUR"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Compte en devise B"
+             }
+            ], 
+            "name": "Banques", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Bons de jouissance (cot\u00e9s)"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Obligations (cot\u00e9es)"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Actions (cot\u00e9es)"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Bons de participation (cot\u00e9s)"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Correction valeur s/titres r\u00e9alisables court terme"
+             }
+            ], 
+            "name": "Titres r\u00e9alisables \u00e0 court terme", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Caisse auxiliaire"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Caisse principale"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Caisse succursale"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Devise A"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Devise B"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Provisions pour risques de change"
+             }
+            ], 
+            "name": "Caisse", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Provisions pertes s/ch\u00e8ques et effets \u00e0 recevoir"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Ch\u00e8ques"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Effets \u00e0 recevoir"
+             }
+            ], 
+            "name": "Ch\u00e8ques, effets \u00e0 recevoir", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Ch\u00e8ques postaux succursale"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Ch\u00e8ques postaux exploitation principale"
+             }
+            ], 
+            "name": "Poste (CCP)", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Correction valeur s/autres placements court terme"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Instruments financiers d\u00e9riv\u00e9s"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Correction valeur s/actions propres"
+             }, 
+             {
+              "account_type": "Bank or Cash", 
+              "name": "Actions propres (r\u00e9alisables \u00e0 court terme)"
+             }
+            ], 
+            "name": "Autres placements \u00e0 court terme", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Liquidit\u00e9s et titres", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "Actifs circulants", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 sur goodwill", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Goodwill (survaleur)", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Goodwill", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/marques, \u00e9chantillons, etc.", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Marques commerciales", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Echantillons", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Plans", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Mod\u00e8les", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Droits conventionnels", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Droits de propri\u00e9t\u00e9 intellectuelle", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Droits d'\u00e9dition", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/droits", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Droits de propri\u00e9t\u00e9s, d'\u00e9dition, conventionnels", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Fichiers de clients", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Logiciels (d\u00e9veloppement interne)", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Interdiction de concurrence", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/autres immobilisations", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Autres immobilisations incorporelles", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/brevets, know-how, recettes", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Recettes de fabrication", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Know-how", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Brevets", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Brevets, know-how, recettes de fabrication", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/droits", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Concessions", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Droits de licences", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Raisons de commerce", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Droits de jouissance", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Droits de licences, concessions, etc.", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Immobilisations incorporelles", 
+          "root_type": "Asset"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Maisons d'habitation du personnel", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Maisons d'habitations de soci\u00e9t\u00e9s immobili\u00e8res", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/immeubles d'habitation", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/biens-fonds non b\u00e2tis", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Immeubles d'habitation", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Acomptes s/b\u00e2timents d'exposition et vente", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/b\u00e2timents exposition, vente", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Halles d'exposition", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Halle de vente", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "B\u00e2timents d'exposition et de vente", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Ateliers", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/ateliers", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/ateliers", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Ateliers", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "B\u00e2timents d'exploitation", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/b\u00e2timents d'exploitation", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/b\u00e2timents d'exploitation", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "B\u00e2timents d'exploitation", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/b\u00e2timents administratifs", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/b\u00e2timents administratifs", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "B\u00e2timents d'administration", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "B\u00e2timents de bureau", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "B\u00e2timents administratifs", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/entrep\u00f4ts", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/entrep\u00f4ts", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Entrep\u00f4ts", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Entrep\u00f4ts", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/usines", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/usines", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Terrains", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Usines", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Usines", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Immobilisation corporelles immeubles", 
+          "root_type": "Asset"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/machines et appareils prod.", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/machines et appareils de production", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Cha\u00eenes de production", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Machines et appareils", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Machines et appareils destin\u00e9s \u00e0 la production", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Amortissement cumul\u00e9 s/instruments et outillage", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/instruments et outillage", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Instruments et outillage", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Instruments et outillage", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Installations de s\u00e9curit\u00e9", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Syst\u00e8mes \u00e0 commande automatique", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Syst\u00e8mes de communication", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Infrastructures informatiques", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Machines de bureau", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Logiciels", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Appareils \u00e9lectroniques de mesure et de contr\u00f4le", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 machines, informatique, comm", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/machines, informatique, communication", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Machines de bureau, informatiques, communication", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Camions", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Automobiles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Camionnettes", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "V\u00e9hicules sp\u00e9ciaux", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/v\u00e9hicules", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/v\u00e9hicules", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "V\u00e9hicules", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Acomptes sur mobilier et installations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 sur mobilier et installations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Installations d'entrep\u00f4ts", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Mobilier de bureau", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Mobilier d'exploitation", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Installations d'ateliers", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Mobilier et installations", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Lingerie et habits de travail", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Moules et mod\u00e8les", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/autres immobilisations corporelles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/immobilisations corporelles", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Autres immobilisations corporelles meubles", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Acomptes s/\u00e9quipements et installations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/\u00e9quipements et installation", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Ascenseurs, escaliers roulants", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Baraques", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Constructions mobili\u00e8res", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Voies ferr\u00e9es industrielles", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "R\u00e9servoirs", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Conteneurs", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Equipements et installations", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Installations de stockage", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Entrep\u00f4ts \u00e0 hauts rayonnages", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Acomptes s/installations de stockage", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Amortissement cumul\u00e9 s/installations de stockage", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Installations de stockage", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Immobilisation corporelles meubles", 
+          "root_type": "Asset"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Pr\u00eats \u00e0 long terme \u00e0 des actionnaires", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des actionnaires", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 action.", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Cr\u00e9ances \u00e0 long terme envers des actionnaires", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Actions", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Obligations de caisse", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Bons de participation", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Bons de jouissance", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Obligations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections valeur s/titres \u00e0 long terme", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Titres \u00e0 long terme", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Corrections valeur s/participations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Autres participations", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Participation dans la filiale A", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Participation dans la filiale B", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Participations", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 tiers", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des tiers", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Cr\u00e9ances \u00e0 long terme envers des tiers", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Corrections valeur s/actions propres", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Actions propres", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Actions propres", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Comptes bloqu\u00e9s \u00e0 titre de r\u00e9serve de crise", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Comptes de placement", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Corrections valeur s/autres placements long terme", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Autres placements \u00e0 long terme", 
+            "root_type": "Asset"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Corrections valeur s/cr\u00e9ances long terme des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Asset"
+             }, 
+             {
+              "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "Cr\u00e9ances \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "Immobilisations financi\u00e8res", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "Actifs immobilis\u00e9s", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "Actif", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Dettes envers les ch\u00e8ques postaux"
+             }, 
+             {
+              "name": "Dettes bancaires \u00e0 court terme"
+             }, 
+             {
+              "name": "Effets \u00e0 payer"
+             }
+            ], 
+            "name": "Dettes financi\u00e8res \u00e0 court terme", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Emprunts \u00e0 long terme"
+             }, 
+             {
+              "name": "Avances fermes \u00e0 long terme"
+             }, 
+             {
+              "name": "Dettes hypoth\u00e9caires"
+             }
+            ], 
+            "name": "Autres dettes \u00e0 long terme", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions \u00e0 court terme"
+             }, 
+             {
+              "name": "Passifs de r\u00e9gularisation"
+             }
+            ], 
+            "name": "Passifs de r\u00e9gularisation, provisions court terme", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes d'imp\u00f4ts"
+             }
+            ], 
+            "name": "Autres dettes \u00e0 court terme", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes \u00e0 court terme r\u00e9sultant prestations service"
+             }
+            ], 
+            "name": "Dettes \u00e0 court terme r\u00e9sultant prestations service", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour imp\u00f4ts"
+             }
+            ], 
+            "name": "Provisions", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes bancaires \u00e0 long terme"
+             }, 
+             {
+              "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail"
+             }
+            ], 
+            "name": "Dettes financi\u00e8res \u00e0 long terme", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Dettes hors exploitation", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "Dettes hors exploitation", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Provision pour recherche"
+             }, 
+             {
+              "name": "Provision pour d\u00e9veloppement"
+             }
+            ], 
+            "name": "Provisions pour recherche et d\u00e9veloppement", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour travaux de garantie"
+             }
+            ], 
+            "name": "Provisions r\u00e9sultant de ventes/prestations service", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour la protection de l'environnement"
+             }
+            ], 
+            "name": "Provisions pour la protection de l'environnement", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour prestations de retraite"
+             }
+            ], 
+            "name": "Provisions pour prestations en cas de vieillesse", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Autres provisions"
+             }
+            ], 
+            "name": "Autres provisions", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour restructuration de l'entreprise"
+             }
+            ], 
+            "name": "Provisions pour restructuration de l'entreprise", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour imp\u00f4ts latents"
+             }
+            ], 
+            "name": "Provisions pour imp\u00f4ts (long terme)", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provision pour r\u00e9novations"
+             }, 
+             {
+              "name": "Provision pour assainissements"
+             }, 
+             {
+              "name": "Provision pour r\u00e9parations"
+             }
+            ], 
+            "name": "Provisions r\u00e9paration, assainissements, r\u00e9novation", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Provisions \u00e0 long terme", 
+          "root_type": "Liability"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes bancaires \u00e0 long terme", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Dettes bancaires \u00e0 long terme", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Emprunts par obligations", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Emprunts par obligations", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Hypoth\u00e8ques sur entrep\u00f4ts", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur b\u00e2timents d'exposition et de vente", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur biens-fonds non b\u00e2tis", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur b\u00e2timents de bureau/administration", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur b\u00e2timents d'exploitation", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur immeubles d'habitation", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur usines", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Hypoth\u00e8ques sur ateliers", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Dettes hypoth\u00e9caires", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Dettes financi\u00e8re \u00e0 long terme", 
+          "root_type": "Liability"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Dettes hypoth\u00e9caires envers des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Emprunts \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Dettes \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes hypoth\u00e9caires envers des institutions LPP", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Emprunts \u00e0 long terme \u00e0 des institutions LPP", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Dettes \u00e0 long terme envers des institutions LPP", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Emprunts \u00e0 long terme \u00e0 des actionnaires", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Dettes hypoth\u00e9caires envers des actionnaires", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Dettes \u00e0 long terme envers des actionnaires", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Emprunts \u00e0 long terme \u00e0 des tiers", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Emprunts \u00e0 long terme \u00e0 des tiers", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "Autres dettes \u00e0 long terme", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "Dettes \u00e0 long terme", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Acomptes \u00e0 court terme de tiers"
+             }, 
+             {
+              "name": "Emprunts \u00e0 court terme de tiers"
+             }
+            ], 
+            "name": "Autres dettes \u00e0 court terme envers des tiers", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Coupons d'obligations non encaiss\u00e9s"
+             }, 
+             {
+              "name": "Dividendes non encaiss\u00e9s de l'exercice"
+             }, 
+             {
+              "name": "Dividendes non encaiss\u00e9s des exercices pr\u00e9c\u00e9dents"
+             }
+            ], 
+            "name": "Dividendes et coupons d'obligations non encaiss\u00e9s", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes \u00e0 court terme envers la filiale A"
+             }, 
+             {
+              "name": "Dettes \u00e0 court terme envers la filiale B"
+             }
+            ], 
+            "name": "Autres dettes \u00e0 court terme c/st\u00e9s du groupe", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes \u00e0 court terme envers l'actionnaire Y"
+             }, 
+             {
+              "name": "Dettes \u00e0 court terme envers l'actionnaire X"
+             }
+            ], 
+            "name": "Autres dettes \u00e0 court terme envers actionnaires", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes \u00e0 court terme envers fonds de pr\u00e9voyance"
+             }
+            ], 
+            "name": "Autres dettes \u00e0 court terme c/fonds pr\u00e9voyance", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "R\u00e9sultat \u00e0 verser \u00e0 des tiers"
+             }
+            ], 
+            "name": "R\u00e9sultat \u00e0 verser", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Droits de timbre dus"
+             }, 
+             {
+              "name": "Imp\u00f4t anticip\u00e9 d\u00fb"
+             }, 
+             {
+              "name": "TVA due"
+             }, 
+             {
+              "name": "Imp\u00f4ts directs dus"
+             }
+            ], 
+            "name": "Dettes envers des institutions publiques", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Obligation \u00e0 rembourser"
+             }
+            ], 
+            "name": "Obligations \u00e0 rembourser", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Autres dettes \u00e0 court terme", 
+          "root_type": "Liability"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Provisions pour imp\u00f4ts directs"
+             }, 
+             {
+              "name": "Provisions pour imp\u00f4ts indirects"
+             }
+            ], 
+            "name": "Provisions \u00e0 court terme pour imp\u00f4ts", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Charges \u00e0 payer", 
+              "root_type": "Liability"
+             }, 
+             {
+              "name": "Produits constat\u00e9s d'avance", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Passifs de r\u00e9gularisation", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Provisions pour risques li\u00e9s aux engagements"
+             }, 
+             {
+              "name": "Provisions pour travaux de garantie \u00e0 court terme"
+             }
+            ], 
+            "name": "Provisions \u00e0 court terme c/ventes, services", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Passifs de r\u00e9gularisation, provisions court terme", 
+          "root_type": "Liability"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "account_type": "Payable", 
+              "name": "Dettes envers la filiale A"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes envers la filiale B"
+             }
+            ], 
+            "name": "Dettes c/achats, prestations services st\u00e9s groupe", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Payable", 
+              "name": "Acomptes de clients"
+             }
+            ], 
+            "name": "Acomptes de clients", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Payable", 
+              "name": "Dettes c/charges de personnel"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes c/op\u00e9rations de cr\u00e9dit-bail"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes c/autres charges d'exploitation"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes c/prestations de services envers des tiers"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes c/achats de mati\u00e8res et marchandises"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes c/assurances sociales"
+             }
+            ], 
+            "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services envers des tiers (fournisseurs)", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "account_type": "Payable", 
+              "name": "Dettes envers l'actionnaire Y"
+             }, 
+             {
+              "account_type": "Payable", 
+              "name": "Dettes envers l'actionnaire X"
+             }
+            ], 
+            "name": "Dettes c/achats, prestations services actionnaires", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services", 
+          "root_type": "Liability"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers"
+             }
+            ], 
+            "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire X"
+             }, 
+             {
+              "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire Y"
+             }
+            ], 
+            "name": "Dettes financi\u00e8res \u00e0 court terme actionnaires", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes bancaires \u00e0 court terme"
+             }
+            ], 
+            "name": "Dettes bancaires \u00e0 court terme", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Effets \u00e0 payer"
+             }, 
+             {
+              "name": "Effets destin\u00e9s \u00e0 financer les stocks obligatoires"
+             }
+            ], 
+            "name": "Effets \u00e0 payer", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance"
+             }
+            ], 
+            "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance", 
+            "root_type": "Income"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes envers les soci\u00e9t\u00e9s de virement"
+             }, 
+             {
+              "name": "Dettes envers les ch\u00e8ques postaux"
+             }
+            ], 
+            "name": "Dettes c/ch\u00e8ques postaux, soci\u00e9t\u00e9s de virement", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Dettes financi\u00e8res \u00e0 court terme c/filiale B"
+             }, 
+             {
+              "name": "Dettes financi\u00e8res \u00e0 court terme c/la filiale A"
+             }
+            ], 
+            "name": "Dettes financi\u00e8res \u00e0 court terme st\u00e9s du groupe", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Hypoth\u00e8que \u00e0 rembourser"
+             }, 
+             {
+              "name": "Pr\u00eat \u00e0 rembourser"
+             }
+            ], 
+            "name": "Part \u00e0 rembourser dettes financi\u00e8res \u00e0 long terme", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Dettes financi\u00e8res \u00e0 court terme", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "Dettes \u00e0 court terme", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Immeuble priv\u00e9 B", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Immeuble priv\u00e9 A", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Comptes pour immeubles et biens-fonds priv\u00e9s", 
+              "root_type": "Liability"
+             }, 
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Imp\u00f4ts priv\u00e9s", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Primes d'assurance priv\u00e9es", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Cotisations priv\u00e9es \u00e0 titre de pr\u00e9voyance", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Participations priv\u00e9es aux charges d'exploitation", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Valeur locative de l'appartement priv\u00e9", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Pr\u00e9l\u00e8vements priv\u00e9s en esp\u00e8ces", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Pr\u00e9l\u00e8vements priv\u00e9s en nature", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Compte priv\u00e9", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Priv\u00e9", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Capital-participation", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Capital-actions", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Capital-actions et participation", 
+              "root_type": "Liability"
+             }, 
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Compte de commandite, commanditaire C", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Compte de capital, associ\u00e9 A", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Compte de capital, associ\u00e9 B", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Capital propre des soci\u00e9t\u00e9s de personnes", 
+              "root_type": "Liability"
+             }, 
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative", 
+              "root_type": "Income"
+             }, 
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Capital social de la S.\u00e0.r.l", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Capital social de la S.\u00e0.r.l", 
+              "root_type": "Income"
+             }, 
+             {
+              "children": [
+               {
+                "account_type": "Equity", 
+                "name": "Capital propre du conjoint", 
+                "root_type": "Liability"
+               }, 
+               {
+                "account_type": "Equity", 
+                "name": "Capital propre", 
+                "root_type": "Liability"
+               }
+              ], 
+              "name": "Capital propre des entreprises raison individuelle", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "Capital", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "Capital/Priv\u00e9", 
+          "root_type": "Liability"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "R\u00e9serve de crise"
+               }, 
+               {
+                "name": "R\u00e9serve pour r\u00e9partition d'un dividende constant"
+               }, 
+               {
+                "name": "R\u00e9serve de remplacement"
+               }, 
+               {
+                "name": "Fonds de secours pour les employ\u00e9s"
+               }, 
+               {
+                "name": "R\u00e9serves statutaires"
+               }, 
+               {
+                "name": "R\u00e9serves libres"
+               }
+              ], 
+              "name": "Autres r\u00e9serves", 
+              "root_type": "Liability"
+             }, 
+             {
+              "children": [
+               {
+                "name": "R\u00e9serve g\u00e9n\u00e9rale"
+               }, 
+               {
+                "name": "R\u00e9serve pour actions propres"
+               }, 
+               {
+                "name": "Agio"
+               }, 
+               {
+                "name": "R\u00e9serve de r\u00e9\u00e9valuation"
+               }
+              ], 
+              "name": "R\u00e9serves l\u00e9gales", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "R\u00e9serves", 
+            "root_type": "Liability"
+           }, 
+           {
+            "children": [
+             {
+              "children": [
+               {
+                "name": "B\u00e9n\u00e9fice de l'exercice / Perte de l'exercice"
+               }, 
+               {
+                "name": "B\u00e9n\u00e9fice report\u00e9 / Perte report\u00e9e"
+               }
+              ], 
+              "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan", 
+              "root_type": "Liability"
+             }
+            ], 
+            "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan", 
+            "root_type": "Liability"
+           }
+          ], 
+          "name": "R\u00e9serves, B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "Capitaux propres", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "Passif", 
+      "root_type": "Liability"
+     }
+    ], 
+    "name": "Bilan", 
+    "root_type": "Asset"
+   }
+  ], 
+  "name": "Plan comptable"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
new file mode 100644
index 0000000..2db66c0
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
@@ -0,0 +1,8595 @@
+{
+ "name": "Unique Account Chart - PUC", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "name": "MANO DE OBRA DIRECTA"
+     }, 
+     {
+      "name": "MATERIA PRIMA"
+     }, 
+     {
+      "name": "CONTRATOS DE SERVICIOS"
+     }, 
+     {
+      "name": "COSTOS INDIRECTOS"
+     }
+    ], 
+    "name": "COSTOS DE PRODUCCION O DE OPERACION"
+   }, 
+   {
+    "children": [
+     {
+      "name": "DEUDORAS DE CONTROL POR CONTRA (CR)"
+     }, 
+     {
+      "name": "DEUDORAS FISCALES"
+     }, 
+     {
+      "name": "DEUDORAS FISCALES POR CONTRA (CR)"
+     }, 
+     {
+      "name": "DERECHOS CONTINGENTES POR CONTRA (CR)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CERTIFICADOS DE DEPOSITO A TERMINO"
+         }, 
+         {
+          "name": "CHEQUES DEVUELTOS"
+         }, 
+         {
+          "name": "CHEQUES POSFECHADOS"
+         }, 
+         {
+          "name": "INTERESES SOBRE DEUDAS VENCIDAS"
+         }, 
+         {
+          "name": "DIVERSAS"
+         }, 
+         {
+          "name": "BIENES Y VALORES EN FIDEICOMISO"
+         }
+        ], 
+        "name": "OTRAS CUENTAS DEUDORAS DE CONTROL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "INTANGIBLES"
+         }, 
+         {
+          "name": "CARGOS DIFERIDOS"
+         }, 
+         {
+          "name": "OTROS ACTIVOS"
+         }, 
+         {
+          "name": "INVERSIONES"
+         }, 
+         {
+          "name": "PROPIEDADES, PLANTA Y EQUIPO"
+         }, 
+         {
+          "name": "INVENTARIOS"
+         }
+        ], 
+        "name": "AJUSTES POR INFLACION ACTIVOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "ACCIONES"
+         }, 
+         {
+          "name": "BONOS"
+         }
+        ], 
+        "name": "TITULOS DE INVERSION NO COLOCADOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "MATERIALES PROYECTOS PETROLEROS"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "YACIMIENTOS"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }
+        ], 
+        "name": "PROPIEDADES, PLANTA Y EQUIPO TOTALMENTE DEPRECIADOS, AGOTADOS Y/O AMORTIZADOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "BIENES MUEBLES"
+         }, 
+         {
+          "name": "BIENES INMUEBLES"
+         }
+        ], 
+        "name": "BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO"
+       }, 
+       {
+        "name": "CAPITALIZACION POR REVALORIZACION DE PATRIMONIO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BONOS"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "TITULOS DE INVERSION AMORTIZADOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PAIS"
+         }, 
+         {
+          "name": "EXTERIOR"
+         }
+        ], 
+        "name": "CREDITOS A FAVOR NO UTILIZADOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DEUDORES"
+         }, 
+         {
+          "name": "INVERSIONES"
+         }, 
+         {
+          "name": "OTROS ACTIVOS"
+         }
+        ], 
+        "name": "ACTIVOS CASTIGADOS"
+       }
+      ], 
+      "name": "DEUDORAS DE CONTROL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "VALORES ADQUIRIDOS POR RECIBIR"
+         }, 
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DIVERSAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CONTRATOS DE GANADO EN PARTICIPACION"
+         }, 
+         {
+          "name": "VALORES MOBILIARIOS"
+         }, 
+         {
+          "name": "BIENES MUEBLES"
+         }, 
+         {
+          "name": "BIENES INMUEBLES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "BIENES Y VALORES ENTREGADOS EN GARANTIA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "INCUMPLIMIENTO DE CONTRATOS"
+         }, 
+         {
+          "name": "EJECUTIVOS"
+         }
+        ], 
+        "name": "LITIGIOS Y/O DEMANDAS"
+       }, 
+       {
+        "name": "PROMESAS DE COMPRAVENTA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "EN PRESTAMO"
+         }, 
+         {
+          "name": "EN DEPOSITO"
+         }, 
+         {
+          "name": "EN ARRENDAMIENTO"
+         }, 
+         {
+          "name": "EN CONSIGNACION"
+         }
+        ], 
+        "name": "BIENES Y VALORES EN PODER DE TERCEROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VALORES MOBILIARIOS"
+         }, 
+         {
+          "name": "BIENES MUEBLES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "BIENES Y VALORES ENTREGADOS EN CUSTODIA"
+       }
+      ], 
+      "name": "DERECHOS CONTINGENTES"
+     }
+    ], 
+    "name": "CUENTAS DE ORDEN DEUDORAS"
+   }, 
+   {
+    "children": [
+     {
+      "name": "ACREEDORAS FISCALES POR CONTRA (DB)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "CAPITAL SOCIAL"
+         }, 
+         {
+          "name": "DIVIDENDOS O PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "RESULTADOS DE EJERCICIOS ANTERIORES"
+         }, 
+         {
+          "name": "RESERVAS"
+         }, 
+         {
+          "name": "SUPERAVIT DE CAPITAL"
+         }
+        ], 
+        "name": "AJUSTES POR INFLACION PATRIMONIO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BIENES INMUEBLES"
+         }, 
+         {
+          "name": "BIENES MUEBLES"
+         }
+        ], 
+        "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "RESERVA ARTICULO 3\u00ba LEY 4\u00aa DE 1980"
+         }, 
+         {
+          "name": "CONVENIOS DE PAGO"
+         }, 
+         {
+          "name": "CONTRATOS DE CONSTRUCCIONES E INSTALACIONES POR EJECUTAR"
+         }, 
+         {
+          "name": "DOCUMENTOS POR COBRAR DESCONTADOS"
+         }, 
+         {
+          "name": "DIVERSAS"
+         }, 
+         {
+          "name": "RESERVA COSTO REPOSICION SEMOVIENTES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ADJUDICACIONES PENDIENTES DE LEGALIZAR"
+         }
+        ], 
+        "name": "OTRAS CUENTAS DE ORDEN ACREEDORAS DE CONTROL"
+       }
+      ], 
+      "name": "ACREEDORAS DE CONTROL"
+     }, 
+     {
+      "name": "RESPONSABILIDADES CONTINGENTES POR CONTRA (DB)"
+     }, 
+     {
+      "name": "ACREEDORAS DE CONTROL POR CONTRA (DB)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "BIENES MUEBLES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "VALORES MOBILIARIOS"
+         }
+        ], 
+        "name": "BIENES Y VALORES RECIBIDOS EN CUSTODIA"
+       }, 
+       {
+        "name": "PROMESAS DE COMPRAVENTA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "TRIBUTARIOS"
+         }, 
+         {
+          "name": "ADMINISTRATIVOS O ARBITRALES"
+         }, 
+         {
+          "name": "LABORALES"
+         }, 
+         {
+          "name": "CIVILES"
+         }
+        ], 
+        "name": "LITIGIOS Y/O DEMANDAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "EN ARRENDAMIENTO"
+         }, 
+         {
+          "name": "EN PRESTAMO"
+         }, 
+         {
+          "name": "EN DEPOSITO"
+         }, 
+         {
+          "name": "EN CONSIGNACION"
+         }, 
+         {
+          "name": "EN COMODATO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "BIENES Y VALORES RECIBIDOS DE TERCEROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CONTRATOS DE GANADO EN PARTICIPACION"
+         }, 
+         {
+          "name": "BIENES MUEBLES"
+         }, 
+         {
+          "name": "BIENES INMUEBLES"
+         }, 
+         {
+          "name": "VALORES MOBILIARIOS"
+         }
+        ], 
+        "name": "BIENES Y VALORES RECIBIDOS EN GARANTIA"
+       }, 
+       {
+        "name": "CONTRATOS DE ADMINISTRACION DELEGADA"
+       }, 
+       {
+        "name": "CUENTAS EN PARTICIPACION"
+       }, 
+       {
+        "name": "OTRAS RESPONSABILIDADES CONTINGENTES"
+       }
+      ], 
+      "name": "RESPONSABILIDADES CONTINGENTES"
+     }, 
+     {
+      "name": "ACREEDORAS FISCALES"
+     }
+    ], 
+    "name": "CUENTAS DE ORDEN ACREEDORAS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DE MATERIAS PRIMAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DEVOLUCIONES EN COMPRAS (CR)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "COMPRA DE ENERGIA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DE MATERIALES INDIRECTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DE MERCANCIAS"
+       }
+      ], 
+      "name": "COMPRAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ACTIVIDAD DE PESCA"
+         }, 
+         {
+          "name": "EXPLOTACION DE CRIADEROS DE PECES"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "PESCA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE SERVICIO DE BOLSA"
+         }, 
+         {
+          "name": "DE INVERSIONES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "ACTIVIDAD FINANCIERA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDAD DE CAZA"
+         }, 
+         {
+          "name": "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL"
+         }, 
+         {
+          "name": "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS"
+         }, 
+         {
+          "name": "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES"
+         }, 
+         {
+          "name": "CRIA DE OTROS ANIMALES"
+         }, 
+         {
+          "name": "CULTIVO DE CANA DE AZUCAR"
+         }, 
+         {
+          "name": "OTROS CULTIVOS AGRICOLAS"
+         }, 
+         {
+          "name": "CRIA DE GANADO CABALLAR Y VACUNO"
+         }, 
+         {
+          "name": "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS"
+         }, 
+         {
+          "name": "CULTIVO DE BANANO"
+         }, 
+         {
+          "name": "SERVICIOS AGRICOLAS Y GANADEROS"
+         }, 
+         {
+          "name": "PRODUCCION AVICOLA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDAD DE SILVICULTURA"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "CULTIVO DE CEREALES"
+         }, 
+         {
+          "name": "CULTIVO DE CAFE"
+         }, 
+         {
+          "name": "CULTIVO DE FLORES"
+         }
+        ], 
+        "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES DE SERVICIOS SOCIALES"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "ACTIVIDADES VETERINARIAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "SERVICIO MEDICO"
+         }, 
+         {
+          "name": "SERVICIO ODONTOLOGICO"
+         }, 
+         {
+          "name": "SERVICIO DE LABORATORIO"
+         }, 
+         {
+          "name": "SERVICIO HOSPITALARIO"
+         }
+        ], 
+        "name": "SERVICIOS SOCIALES Y DE SALUD"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES RELACIONADAS CON LA EDUCACION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }
+        ], 
+        "name": "ENSENANZA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS"
+         }, 
+         {
+          "name": "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS"
+         }, 
+         {
+          "name": "VENTA DE ANIMALES VIVOS Y CUEROS"
+         }, 
+         {
+          "name": "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA"
+         }, 
+         {
+          "name": "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES"
+         }, 
+         {
+          "name": "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA"
+         }, 
+         {
+          "name": "VENTA DE ELECTRODOMESTICOS Y MUEBLES"
+         }, 
+         {
+          "name": "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES Y ARTICULOS DE TOCADOR"
+         }, 
+         {
+          "name": "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS AGROPECUARIOS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS"
+         }, 
+         {
+          "name": "VENTA DE PAPEL Y CARTON"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO"
+         }, 
+         {
+          "name": "VENTA DE INSTRUMENTOS MUSICALES"
+         }, 
+         {
+          "name": "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR"
+         }, 
+         {
+          "name": "VENTA DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA"
+         }, 
+         {
+          "name": "VENTA DE PINTURAS Y LACAS"
+         }, 
+         {
+          "name": "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO"
+         }, 
+         {
+          "name": "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION"
+         }, 
+         {
+          "name": "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "VENTA DE OTROS PRODUCTOS"
+         }, 
+         {
+          "name": "VENTA DE EMPAQUES"
+         }, 
+         {
+          "name": "VENTA DE EQUIPO OPTICO Y DE PRECISION"
+         }, 
+         {
+          "name": "VENTA DE EQUIPO FOTOGRAFICO"
+         }, 
+         {
+          "name": "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS"
+         }, 
+         {
+          "name": "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO"
+         }, 
+         {
+          "name": "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES"
+         }, 
+         {
+          "name": "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS"
+         }, 
+         {
+          "name": "VENTA DE QUIMICOS"
+         }, 
+         {
+          "name": "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS"
+         }
+        ], 
+        "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "TERMINACION DE EDIFICACIONES"
+         }, 
+         {
+          "name": "ALQUILER DE EQUIPO CON OPERARIO"
+         }, 
+         {
+          "name": "PREPARACION DE TERRENOS"
+         }, 
+         {
+          "name": "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL"
+         }, 
+         {
+          "name": "ACONDICIONAMIENTO DE EDIFICIOS"
+         }
+        ], 
+        "name": "CONSTRUCCION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "BARES Y CANTINAS"
+         }, 
+         {
+          "name": "HOTELERIA"
+         }, 
+         {
+          "name": "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "RESTAURANTES"
+         }
+        ], 
+        "name": "HOTELES Y RESTAURANTES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SERVICIO DE TRANSMISION DE DATOS"
+         }, 
+         {
+          "name": "SERVICIO DE RADIO Y TELEVISION POR CABLE"
+         }, 
+         {
+          "name": "SERVICIO POSTAL Y DE CORREO"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR CARRETERA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR TUBERIAS"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR VIA AEREA"
+         }, 
+         {
+          "name": "AGENCIAS DE VIAJE"
+         }, 
+         {
+          "name": "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE"
+         }, 
+         {
+          "children": [
+           {
+            "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
+           }
+          ], 
+          "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR VIA FERREA"
+         }, 
+         {
+          "name": "ALMACENAMIENTO Y DEPOSITO"
+         }, 
+         {
+          "name": "MANIPULACION DE CARGA"
+         }, 
+         {
+          "name": "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO"
+         }, 
+         {
+          "name": "OTRAS AGENCIAS DE TRANSPORTE"
+         }, 
+         {
+          "name": "SERVICIO TELEFONICO"
+         }, 
+         {
+          "name": "SERVICIO DE TELEGRAFO"
+         }
+        ], 
+        "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CARBON"
+         }, 
+         {
+          "name": "PIEDRAS PRECIOSAS"
+         }, 
+         {
+          "name": "PRESTACION DE SERVICIOS SECTOR MINERO"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "GAS NATURAL"
+         }, 
+         {
+          "name": "ORO"
+         }, 
+         {
+          "name": "PIEDRA, ARENA Y ARCILLA"
+         }, 
+         {
+          "name": "MINERALES METALIFEROS NO FERROSOS"
+         }, 
+         {
+          "name": "PETROLEO CRUDO"
+         }, 
+         {
+          "name": "MINERALES DE HIERRO"
+         }, 
+         {
+          "name": "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS"
+         }, 
+         {
+          "name": "OTRAS MINAS Y CANTERAS"
+         }
+        ], 
+        "name": "EXPLOTACION DE MINAS Y CANTERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES EMPRESARIALES DE CONSULTORIA"
+         }, 
+         {
+          "name": "PUBLICIDAD"
+         }, 
+         {
+          "name": "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS"
+         }, 
+         {
+          "name": "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO"
+         }, 
+         {
+          "name": "ENVASE Y EMPAQUE"
+         }, 
+         {
+          "name": "FOTOCOPIADO"
+         }, 
+         {
+          "name": "LIMPIEZA DE INMUEBLES"
+         }, 
+         {
+          "name": "ALQUILER EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "INMOBILIARIAS POR RETRIBUCION O CONTRATA"
+         }, 
+         {
+          "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA"
+         }, 
+         {
+          "name": "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA"
+         }, 
+         {
+          "name": "PROCESAMIENTO DE DATOS"
+         }, 
+         {
+          "name": "ALQUILER MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "INVESTIGACION Y SEGURIDAD"
+         }, 
+         {
+          "name": "DOTACION DE PERSONAL"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "ARRENDAMIENTOS DE BIENES INMUEBLES"
+         }, 
+         {
+          "name": "FOTOGRAFIA"
+         }
+        ], 
+        "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA"
+         }, 
+         {
+          "name": "ACABADO DE PRODUCTOS TEXTILES"
+         }, 
+         {
+          "name": "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES"
+         }, 
+         {
+          "name": "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS TEXTILES"
+         }, 
+         {
+          "name": "ELABORACION DE PRENDAS DE VESTIR"
+         }, 
+         {
+          "name": "PREPARACION, ADOBO Y TENIDO DE PIELES"
+         }, 
+         {
+          "name": "PRODUCTOS DE PESCADO"
+         }, 
+         {
+          "name": "ELABORACION DE ALMIDONES Y DERIVADOS"
+         }, 
+         {
+          "name": "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS"
+         }, 
+         {
+          "name": "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA"
+         }, 
+         {
+          "name": "ELABORACION DE VINOS"
+         }, 
+         {
+          "name": "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA"
+         }, 
+         {
+          "name": "ELABORACION DE AZUCAR Y MELAZAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE CAFE"
+         }, 
+         {
+          "name": "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS"
+         }, 
+         {
+          "name": "ELABORACION DE BEBIDAS NO ALCOHOLICAS"
+         }, 
+         {
+          "name": "ELABORACION DE ALIMENTOS PARA ANIMALES"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS PARA PANADERIA"
+         }, 
+         {
+          "name": "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS"
+         }, 
+         {
+          "name": "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE MOLINERIA"
+         }, 
+         {
+          "name": "ELABORACION DE ACEITES Y GRASAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS LACTEOS"
+         }, 
+         {
+          "name": "FABRICACION DE JUEGOS Y JUGUETES"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE PLASTICO"
+         }, 
+         {
+          "name": "CORTE, TALLADO Y ACABADO DE LA PIEDRA"
+         }, 
+         {
+          "name": "CURTIDO, ADOBO O PREPARACION DE CUERO"
+         }, 
+         {
+          "name": "FABRICACION DE PARTES, PIEZAS Y ACCESORIOS PARA AUTOMOTORES"
+         }, 
+         {
+          "name": "FABRICACION DE RELOJES"
+         }, 
+         {
+          "name": "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL"
+         }, 
+         {
+          "name": "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS"
+         }, 
+         {
+          "name": "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO"
+         }, 
+         {
+          "name": "ELABORACION DE EQUIPO DE ILUMINACION"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS DE CAUCHO"
+         }, 
+         {
+          "name": "ELABORACION DE EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "ELABORACION DE PILAS Y BATERIAS PRIMARIAS"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS DE METAL"
+         }, 
+         {
+          "name": "FABRICACION DE MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL"
+         }, 
+         {
+          "name": "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA"
+         }, 
+         {
+          "name": "FABRICACION DE ARTICULOS DE FERRETERIA"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA"
+         }, 
+         {
+          "name": "ELABORACION DE APARATOS DE USO DOMESTICO"
+         }, 
+         {
+          "name": "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS"
+         }, 
+         {
+          "name": "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO"
+         }, 
+         {
+          "name": "ELABORACION DE CEMENTO, CAL Y YESO"
+         }, 
+         {
+          "name": "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO"
+         }, 
+         {
+          "name": "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS"
+         }, 
+         {
+          "name": "FUNDICION DE METALES NO FERROSOS"
+         }, 
+         {
+          "name": "FABRICACION DE JOYAS Y ARTICULOS CONEXOS"
+         }, 
+         {
+          "name": "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR"
+         }, 
+         {
+          "name": "ELABORACION DE PINTURAS, TINTAS Y MASILLAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS"
+         }, 
+         {
+          "name": "ELABORACION DE PLASTICO Y CAUCHO SINTETICO"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO"
+         }, 
+         {
+          "name": "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO"
+         }, 
+         {
+          "name": "ELABORACION DE FIBRAS"
+         }, 
+         {
+          "name": "FABRICACION DE CARROCERIAS PARA AUTOMOTORES"
+         }, 
+         {
+          "name": "FABRICACION DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS"
+         }, 
+         {
+          "name": "RECICLAMIENTO DE DESPERDICIOS"
+         }, 
+         {
+          "name": "FABRICACION DE MOTOCICLETAS"
+         }, 
+         {
+          "name": "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES"
+         }, 
+         {
+          "name": "FABRICACION DE MUEBLES"
+         }, 
+         {
+          "name": "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS"
+         }, 
+         {
+          "name": "FABRICACION DE OTROS TIPOS DE TRANSPORTE"
+         }, 
+         {
+          "name": "FABRICACION DE INSTRUMENTOS DE MUSICA"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE TABACO"
+         }, 
+         {
+          "name": "FABRICACION DE AERONAVES"
+         }, 
+         {
+          "name": "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES"
+         }, 
+         {
+          "name": "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO"
+         }, 
+         {
+          "name": "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE"
+         }, 
+         {
+          "name": "REPRODUCCION DE GRABACIONES"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS QUIMICOS"
+         }, 
+         {
+          "name": "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE HORNO DE COQUE"
+         }, 
+         {
+          "name": "ELABORACION DE TAPICES Y ALFOMBRAS"
+         }, 
+         {
+          "name": "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION"
+         }, 
+         {
+          "name": "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA"
+         }, 
+         {
+          "name": "ELABORACION DE TEJIDOS"
+         }, 
+         {
+          "name": "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON"
+         }, 
+         {
+          "name": "ELABORACION DE CALZADO"
+         }, 
+         {
+          "name": "ELABORACION DE MALETAS, BOLSOS Y SIMILARES"
+         }, 
+         {
+          "name": "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION"
+         }, 
+         {
+          "name": "IMPRESION"
+         }, 
+         {
+          "name": "EDICIONES Y PUBLICACIONES"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO"
+         }
+        ], 
+        "name": "INDUSTRIAS MANUFACTURERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA"
+         }, 
+         {
+          "name": "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA"
+         }, 
+         {
+          "name": "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS"
+         }
+        ], 
+        "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ZONAS FRANCAS"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "SERVICIOS FUNERARIOS"
+         }, 
+         {
+          "name": "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS"
+         }, 
+         {
+          "name": "AGENCIAS DE NOTICIAS"
+         }, 
+         {
+          "name": "ENTRETENIMIENTO Y ESPARCIMIENTO"
+         }, 
+         {
+          "name": "LAVANDERIAS Y SIMILARES"
+         }, 
+         {
+          "name": "PELUQUERIAS Y SIMILARES"
+         }, 
+         {
+          "name": "EXHIBICION DE FILMES Y VIDEOCINTAS"
+         }, 
+         {
+          "name": "ACTIVIDAD DE RADIO Y TELEVISION"
+         }, 
+         {
+          "name": "GRABACION Y PRODUCCION DE DISCOS"
+         }, 
+         {
+          "name": "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA"
+         }, 
+         {
+          "name": "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES"
+         }, 
+         {
+          "name": "ACTIVIDADES DE ASOCIACION"
+         }
+        ], 
+        "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+       }
+      ], 
+      "name": "COSTO DE VENTAS Y DE PRESTACION DE SERVICIOS"
+     }
+    ], 
+    "name": "COSTOS DE VENTAS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "INGRESOS DE EJERCICIOS ANTERIORES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "PARTICIPACIONES EN CONCESIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DEVOLUCIONES EN OTRAS VENTAS (DB)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DERECHOS FIDUCIARIOS"
+         }, 
+         {
+          "name": "OBLIGATORIAS"
+         }, 
+         {
+          "name": "CERTIFICADOS"
+         }, 
+         {
+          "name": "CEDULAS"
+         }, 
+         {
+          "name": "TITULOS"
+         }, 
+         {
+          "name": "PAPELES COMERCIALES"
+         }, 
+         {
+          "name": "ACCIONES"
+         }, 
+         {
+          "name": "BONOS"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }
+        ], 
+        "name": "UTILIDAD EN VENTA DE INVERSIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "MATERIALES INDUSTRIA PETROLERA"
+         }, 
+         {
+          "name": "CONSTRUCCIONES EN CURSO"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "YACIMIENTOS"
+         }, 
+         {
+          "name": "MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "MAQUINARIA EN MONTAJE"
+         }
+        ], 
+        "name": "UTILIDAD EN VENTA DE PROPIEDADES, PLANTA Y EQUIPO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "POR SINIESTRO"
+         }, 
+         {
+          "name": "POR SUMINISTROS"
+         }, 
+         {
+          "name": "LUCRO CESANTE COMPANIAS DE SEGUROS"
+         }, 
+         {
+          "name": "POR PERDIDA DE MERCANCIA"
+         }, 
+         {
+          "name": "DANO EMERGENTE COMPANIAS DE SEGUROS"
+         }, 
+         {
+          "name": "POR INCUMPLIMIENTO DE CONTRATOS"
+         }, 
+         {
+          "name": "DE TERCEROS"
+         }, 
+         {
+          "name": "POR INCAPACIDADES ISS"
+         }
+        ], 
+        "name": "INDEMNIZACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SEGUROS"
+         }, 
+         {
+          "name": "DEUDAS MALAS"
+         }, 
+         {
+          "name": "DE PROVISIONES"
+         }, 
+         {
+          "name": "DESCUENTOS CONCEDIDOS"
+         }, 
+         {
+          "name": "REINTEGRO DE OTROS COSTOS Y GASTOS"
+         }, 
+         {
+          "name": "RECLAMOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "GASTOS BANCARIOS"
+         }, 
+         {
+          "name": "DE DEPRECIACION"
+         }, 
+         {
+          "name": "REINTEGRO GARANTIAS"
+         }, 
+         {
+          "name": "REINTEGRO POR PERSONAL EN COMISION"
+         }
+        ], 
+        "name": "RECUPERACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CONSTRUCCIONES Y EDIFICIOS"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "AERODROMOS"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "TERRENOS"
+         }
+        ], 
+        "name": "ARRENDAMIENTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SUBVENCIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "APROVECHAMIENTOS"
+           }
+          ], 
+          "name": "APROVECHAMIENTOS"
+         }, 
+         {
+          "name": "CERT"
+         }, 
+         {
+          "name": "LLAMADAS TELEFONICAS"
+         }, 
+         {
+          "name": "AJUSTE AL PESO"
+         }, 
+         {
+          "name": "PREMIOS"
+         }, 
+         {
+          "name": "RECLAMOS"
+         }, 
+         {
+          "name": "RECOBRO DE DANOS"
+         }, 
+         {
+          "name": "PRODUCTOS DESCONTADOS"
+         }, 
+         {
+          "name": "BONIFICACIONES"
+         }, 
+         {
+          "name": "RECONOCIMIENTOS ISS"
+         }, 
+         {
+          "name": "DERIVADOS DE LAS EXPORTACIONES"
+         }, 
+         {
+          "name": "SOBRANTES DE CAJA"
+         }, 
+         {
+          "name": "SOBRANTES EN LIQUIDACION FLETES"
+         }, 
+         {
+          "name": "SUBSIDIOS ESTATALES"
+         }, 
+         {
+          "name": "CAPACITACION DISTRIBUIDORES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+           }
+          ], 
+          "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+         }, 
+         {
+          "name": "DE ESCRITURACION"
+         }, 
+         {
+          "name": "REGISTRO PROMESAS DE VENTA"
+         }, 
+         {
+          "name": "MANEJO DE CARGA"
+         }, 
+         {
+          "name": "HISTORIA CLINICA"
+         }, 
+         {
+          "name": "DECORACIONES"
+         }, 
+         {
+          "name": "RESULTADOS, MATRICULAS Y TRASPASOS"
+         }, 
+         {
+          "name": "INGRESOS POR ELEMENTOS PERDIDOS"
+         }, 
+         {
+          "name": "AUXILIOS"
+         }, 
+         {
+          "name": "OTROS INGRESOS DE EXPLOTACION"
+         }, 
+         {
+          "name": "REGALIAS"
+         }, 
+         {
+          "name": "INGRESOS POR INVESTIGACION Y DESARROLLO"
+         }, 
+         {
+          "name": "DE LA ACTIVIDAD GANADERA"
+         }, 
+         {
+          "name": "POR TRABAJOS EJECUTADOS"
+         }, 
+         {
+          "name": "DERECHOS Y LICITACIONES"
+         }, 
+         {
+          "name": "PREAVISOS DESCONTADOS"
+         }, 
+         {
+          "name": "MULTAS Y RECARGOS"
+         }, 
+         {
+          "name": "EXCEDENTES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DIVERSOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DERECHOS DE AUTOR"
+         }, 
+         {
+          "name": "POR DISTRIBUCION DE PELICULAS"
+         }, 
+         {
+          "name": "POR INGRESOS PARA TERCEROS"
+         }, 
+         {
+          "name": "POR VENTA DE SEGUROS"
+         }, 
+         {
+          "name": "POR VENTA DE SERVICIOS DE TALLER"
+         }, 
+         {
+          "name": "DE CONCESIONARIOS"
+         }, 
+         {
+          "name": "DE ACTIVIDADES FINANCIERAS"
+         }, 
+         {
+          "name": "SOBRE INVERSIONES"
+         }, 
+         {
+          "name": "DERECHOS DE PROGRAMACION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "COMISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ASISTENCIA TECNICA"
+         }, 
+         {
+          "name": "ADMINISTRACION DE VINCULADAS"
+         }, 
+         {
+          "name": "ASESORIAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "HONORARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE CASINO"
+         }, 
+         {
+          "name": "AL PERSONAL"
+         }, 
+         {
+          "name": "TALLER DE VEHICULOS"
+         }, 
+         {
+          "name": "DE RECEPCION DE AERONAVES"
+         }, 
+         {
+          "name": "DE TRANSPORTE PROGRAMA GAS NATURAL"
+         }, 
+         {
+          "name": "POR CONTRATOS"
+         }, 
+         {
+          "name": "ENTRE COMPANIAS"
+         }, 
+         {
+          "name": "FLETES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "ADMINISTRATIVOS"
+         }, 
+         {
+          "name": "TECNICOS"
+         }, 
+         {
+          "name": "DE COMPUTACION"
+         }, 
+         {
+          "name": "DE TELEFAX"
+         }, 
+         {
+          "name": "DE BASCULA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DE TRANSPORTE"
+         }, 
+         {
+          "name": "DE PRENSA"
+         }, 
+         {
+          "name": "DE MANTENIMIENTO"
+         }, 
+         {
+          "name": "DE TRILLA"
+         }
+        ], 
+        "name": "SERVICIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRODUCTOS AGRICOLAS"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "PRODUCTOS DE DIVERSIFICACION"
+         }, 
+         {
+          "name": "EXCEDENTES DE EXPORTACION"
+         }, 
+         {
+          "name": "COMBUSTIBLES Y LUBRICANTES"
+         }, 
+         {
+          "name": "PRODUCTOS EN REMATE"
+         }, 
+         {
+          "name": "DE PROPAGANDA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "MATERIAL DE DESECHO"
+         }, 
+         {
+          "name": "MATERIALES VARIOS"
+         }, 
+         {
+          "name": "MATERIA PRIMA"
+         }
+        ], 
+        "name": "OTRAS VENTAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SANCIONES CHEQUES DEVUELTOS"
+         }, 
+         {
+          "name": "COMISIONES CHEQUES DE OTRAS PLAZAS"
+         }, 
+         {
+          "name": "MULTAS Y RECARGOS"
+         }, 
+         {
+          "name": "DESCUENTOS BANCARIOS"
+         }, 
+         {
+          "name": "DESCUENTOS COMERCIALES CONDICIONADOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "FINANCIACION SISTEMAS DE VIAJES"
+         }, 
+         {
+          "name": "ACEPTACIONES BANCARIAS"
+         }, 
+         {
+          "name": "DIFERENCIA EN CAMBIO"
+         }, 
+         {
+          "name": "FINANCIACION VEHICULOS"
+         }, 
+         {
+          "name": "DESCUENTOS AMORTIZADOS"
+         }, 
+         {
+          "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
+         }, 
+         {
+          "name": "INTERESES"
+         }
+        ], 
+        "name": "FINANCIEROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+         }, 
+         {
+          "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+         }
+        ], 
+        "name": "DIVIDENDOS Y PARTICIPACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+         }, 
+         {
+          "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+         }
+        ], 
+        "name": "INGRESOS METODO DE PARTICIPACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "INTANGIBLES"
+         }, 
+         {
+          "name": "OTROS ACTIVOS"
+         }
+        ], 
+        "name": "UTILIDAD EN VENTA DE OTROS BIENES"
+       }
+      ], 
+      "name": "NO OPERACIONALES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR"
+         }, 
+         {
+          "name": "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS"
+         }, 
+         {
+          "name": "VENTA DE ELECTRODOMESTICOS Y MUEBLES"
+         }, 
+         {
+          "name": "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS"
+         }, 
+         {
+          "name": "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO"
+         }, 
+         {
+          "name": "VENTA DE PAPEL Y CARTON"
+         }, 
+         {
+          "name": "VENTA DE ANIMALES VIVOS Y CUEROS"
+         }, 
+         {
+          "name": "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES"
+         }, 
+         {
+          "name": "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS AGROPECUARIOS"
+         }, 
+         {
+          "name": "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ingresos Generales"
+           }
+          ], 
+          "name": "VENTA DE OTROS PRODUCTOS"
+         }, 
+         {
+          "name": "VENTA DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS"
+         }, 
+         {
+          "name": "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS"
+         }, 
+         {
+          "name": "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES"
+         }, 
+         {
+          "name": "VENTA DE EQUIPO OPTICO Y DE PRECISION"
+         }, 
+         {
+          "name": "VENTA DE EMPAQUES"
+         }, 
+         {
+          "name": "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS"
+         }, 
+         {
+          "name": "VENTA DE EQUIPO FOTOGRAFICO"
+         }, 
+         {
+          "name": "VENTA DE INSTRUMENTOS MUSICALES"
+         }, 
+         {
+          "name": "VENTA DE QUIMICOS"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS"
+         }, 
+         {
+          "name": "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR"
+         }, 
+         {
+          "name": "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS"
+         }, 
+         {
+          "name": "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA"
+         }, 
+         {
+          "name": "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA"
+         }, 
+         {
+          "name": "VENTA DE PINTURAS Y LACAS"
+         }, 
+         {
+          "name": "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION"
+         }, 
+         {
+          "name": "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS"
+         }, 
+         {
+          "name": "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO"
+         }
+        ], 
+        "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREPARACION DE TERRENOS"
+         }, 
+         {
+          "name": "ACONDICIONAMIENTO DE EDIFICIOS"
+         }, 
+         {
+          "name": "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL"
+         }, 
+         {
+          "name": "TERMINACION DE EDIFICACIONES"
+         }, 
+         {
+          "name": "ALQUILER DE EQUIPO CON OPERARIOS"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "CONSTRUCCION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA"
+         }, 
+         {
+          "name": "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA"
+         }, 
+         {
+          "name": "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS"
+         }
+        ], 
+        "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES"
+         }, 
+         {
+          "name": "FABRICACION DE CARROCERIAS PARA AUTOMOTORES"
+         }, 
+         {
+          "name": "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO"
+         }, 
+         {
+          "name": "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL"
+         }, 
+         {
+          "name": "FABRICACION DE VEHICULOS AUTOMOTORES"
+         }, 
+         {
+          "name": "FABRICACION DE RELOJES"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO"
+         }, 
+         {
+          "name": "ELABORACION DE EQUIPO DE ILUMINACION"
+         }, 
+         {
+          "name": "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS"
+         }, 
+         {
+          "name": "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES"
+         }, 
+         {
+          "name": "FABRICACION DE ARTICULOS DE FERRETERIA"
+         }, 
+         {
+          "name": "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA"
+         }, 
+         {
+          "name": "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION"
+         }, 
+         {
+          "name": "ELABORACION DE APARATOS DE USO DOMESTICO"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS DE METAL"
+         }, 
+         {
+          "name": "ELABORACION DE EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "ELABORACION DE PILAS Y BATERIAS PRIMARIAS"
+         }, 
+         {
+          "name": "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA"
+         }, 
+         {
+          "name": "ELABORACION DE VINOS"
+         }, 
+         {
+          "name": "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE CAFE"
+         }, 
+         {
+          "name": "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS"
+         }, 
+         {
+          "name": "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE TABACO"
+         }, 
+         {
+          "name": "ELABORACION DE BEBIDAS NO ALCOHOLICAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE PLASTICO"
+         }, 
+         {
+          "name": "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL"
+         }, 
+         {
+          "name": "ELABORACION DE ACEITES Y GRASAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS LACTEOS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE MOLINERIA"
+         }, 
+         {
+          "name": "ELABORACION DE ALMIDONES Y DERIVADOS"
+         }, 
+         {
+          "name": "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS"
+         }, 
+         {
+          "name": "PRODUCTOS DE PESCADO"
+         }, 
+         {
+          "name": "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS"
+         }, 
+         {
+          "name": "ELABORACION DE ALIMENTOS PARA ANIMALES"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS PARA PANADERIA"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE HORNO DE COQUE"
+         }, 
+         {
+          "name": "ELABORACION DE CALZADO"
+         }, 
+         {
+          "name": "ELABORACION DE MALETAS, BOLSOS Y SIMILARES"
+         }, 
+         {
+          "name": "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON"
+         }, 
+         {
+          "name": "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO"
+         }, 
+         {
+          "name": "IMPRESION"
+         }, 
+         {
+          "name": "EDICIONES Y PUBLICACIONES"
+         }, 
+         {
+          "name": "REPRODUCCION DE GRABACIONES"
+         }, 
+         {
+          "name": "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION"
+         }, 
+         {
+          "name": "PREPARACION, ADOBO Y TENIDO DE PIELES"
+         }, 
+         {
+          "name": "CURTIDO, ADOBO O PREPARACION DE CUERO"
+         }, 
+         {
+          "name": "ELABORACION DE TEJIDOS"
+         }, 
+         {
+          "name": "ELABORACION DE PRENDAS DE VESTIR"
+         }, 
+         {
+          "name": "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS TEXTILES"
+         }, 
+         {
+          "name": "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES"
+         }, 
+         {
+          "name": "ELABORACION DE TAPICES Y ALFOMBRAS"
+         }, 
+         {
+          "name": "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA"
+         }, 
+         {
+          "name": "ACABADO DE PRODUCTOS TEXTILES"
+         }, 
+         {
+          "name": "ELABORACION DE CEMENTO, CAL Y YESO"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA"
+         }, 
+         {
+          "name": "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO"
+         }, 
+         {
+          "name": "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA"
+         }, 
+         {
+          "name": "FABRICACION DE MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS"
+         }, 
+         {
+          "name": "RECICLAMIENTO DE DESPERDICIOS"
+         }, 
+         {
+          "name": "FABRICACION DE JUEGOS Y JUGUETES"
+         }, 
+         {
+          "name": "FABRICACION DE INSTRUMENTOS DE MUSICA"
+         }, 
+         {
+          "name": "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE"
+         }, 
+         {
+          "name": "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS"
+         }, 
+         {
+          "name": "FABRICACION DE OTROS TIPOS DE TRANSPORTE"
+         }, 
+         {
+          "name": "FABRICACION DE MUEBLES"
+         }, 
+         {
+          "name": "FABRICACION DE JOYAS Y ARTICULOS CONEXOS"
+         }, 
+         {
+          "name": "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES"
+         }, 
+         {
+          "name": "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES"
+         }, 
+         {
+          "name": "FABRICACION DE AERONAVES"
+         }, 
+         {
+          "name": "FABRICACION DE MOTOCICLETAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO"
+         }, 
+         {
+          "name": "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR"
+         }, 
+         {
+          "name": "FUNDICION DE METALES NO FERROSOS"
+         }, 
+         {
+          "name": "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS"
+         }, 
+         {
+          "name": "ELABORACION DE AZUCAR Y MELAZAS"
+         }, 
+         {
+          "name": "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS"
+         }, 
+         {
+          "name": "CORTE, TALLADO Y ACABADO DE LA PIEDRA"
+         }, 
+         {
+          "name": "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO"
+         }, 
+         {
+          "name": "ELABORACION DE FIBRAS"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS DE CAUCHO"
+         }, 
+         {
+          "name": "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS"
+         }, 
+         {
+          "name": "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO"
+         }, 
+         {
+          "name": "ELABORACION DE PLASTICO Y CAUCHO SINTETICO"
+         }, 
+         {
+          "name": "ELABORACION DE PINTURAS, TINTAS Y MASILLAS"
+         }, 
+         {
+          "name": "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS"
+         }, 
+         {
+          "name": "ELABORACION DE OTROS PRODUCTOS QUIMICOS"
+         }
+        ], 
+        "name": "INDUSTRIAS MANUFACTURERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "ACTIVIDAD DE PESCA"
+         }, 
+         {
+          "name": "EXPLOTACION DE CRIADEROS DE PECES"
+         }
+        ], 
+        "name": "PESCA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CARBON"
+         }, 
+         {
+          "name": "OTRAS MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "PRESTACION DE SERVICIOS SECTOR MINERO"
+         }, 
+         {
+          "name": "PIEDRAS PRECIOSAS"
+         }, 
+         {
+          "name": "PIEDRA, ARENA Y ARCILLA"
+         }, 
+         {
+          "name": "MINERALES METALIFEROS NO FERROSOS"
+         }, 
+         {
+          "name": "ORO"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "MINERALES DE HIERRO"
+         }, 
+         {
+          "name": "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS"
+         }, 
+         {
+          "name": "GAS NATURAL"
+         }, 
+         {
+          "name": "PETROLEO CRUDO"
+         }
+        ], 
+        "name": "EXPLOTACION DE MINAS Y CANTERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CULTIVO DE CEREALES"
+         }, 
+         {
+          "name": "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES"
+         }, 
+         {
+          "name": "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS"
+         }, 
+         {
+          "name": "CULTIVO DE FLORES"
+         }, 
+         {
+          "name": "CULTIVO DE CAFE"
+         }, 
+         {
+          "name": "CULTIVO DE CANA DE AZUCAR"
+         }, 
+         {
+          "name": "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL"
+         }, 
+         {
+          "name": "OTROS CULTIVOS AGRICOLAS"
+         }, 
+         {
+          "name": "CULTIVO DE BANANO"
+         }, 
+         {
+          "name": "CRIA DE GANADO CABALLAR Y VACUNO"
+         }, 
+         {
+          "name": "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS"
+         }, 
+         {
+          "name": "PRODUCCION AVICOLA"
+         }, 
+         {
+          "name": "CRIA DE OTROS ANIMALES"
+         }, 
+         {
+          "name": "ACTIVIDAD DE SILVICULTURA"
+         }, 
+         {
+          "name": "ACTIVIDAD DE CAZA"
+         }, 
+         {
+          "name": "SERVICIOS AGRICOLAS Y GANADEROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }
+        ], 
+        "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDAD DE RADIO Y TELEVISION"
+         }, 
+         {
+          "name": "GRABACION Y PRODUCCION DE DISCOS"
+         }, 
+         {
+          "name": "AGENCIAS DE NOTICIAS"
+         }, 
+         {
+          "name": "ENTRETENIMIENTO Y ESPARCIMIENTO"
+         }, 
+         {
+          "name": "PELUQUERIAS Y SIMILARES"
+         }, 
+         {
+          "name": "LAVANDERIAS Y SIMILARES"
+         }, 
+         {
+          "name": "ZONAS FRANCAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES"
+         }, 
+         {
+          "name": "EXHIBICION DE FILMES Y VIDEOCINTAS"
+         }, 
+         {
+          "name": "ACTIVIDADES DE ASOCIACION"
+         }, 
+         {
+          "name": "SERVICIOS FUNERARIOS"
+         }, 
+         {
+          "name": "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA"
+         }, 
+         {
+          "name": "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS"
+         }
+        ], 
+        "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DEVOLUCIONES EN VENTAS (DB)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES RELACIONADAS CON LA EDUCACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "ENSENANZA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES DE SERVICIOS SOCIALES"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "SERVICIO DE LABORATORIO"
+         }, 
+         {
+          "name": "ACTIVIDADES VETERINARIAS"
+         }, 
+         {
+          "name": "SERVICIO HOSPITALARIO"
+         }, 
+         {
+          "name": "SERVICIO MEDICO"
+         }, 
+         {
+          "name": "SERVICIO ODONTOLOGICO"
+         }
+        ], 
+        "name": "SERVICIOS SOCIALES Y DE SALUD"
+       }, 
+       {
+        "children": [
+         {
+          "name": "LIMPIEZA DE INMUEBLES"
+         }, 
+         {
+          "name": "FOTOGRAFIA"
+         }, 
+         {
+          "name": "INVESTIGACION Y SEGURIDAD"
+         }, 
+         {
+          "name": "DOTACION DE PERSONAL"
+         }, 
+         {
+          "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "FOTOCOPIADO"
+         }, 
+         {
+          "name": "INMOBILIARIAS POR RETRIBUCION O CONTRATA"
+         }, 
+         {
+          "name": "ALQUILER EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "ARRENDAMIENTOS DE BIENES INMUEBLES"
+         }, 
+         {
+          "name": "PROCESAMIENTO DE DATOS"
+         }, 
+         {
+          "name": "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA"
+         }, 
+         {
+          "name": "ALQUILER MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS"
+         }, 
+         {
+          "name": "ENVASE Y EMPAQUE"
+         }, 
+         {
+          "name": "PUBLICIDAD"
+         }, 
+         {
+          "name": "ACTIVIDADES EMPRESARIALES DE CONSULTORIA"
+         }, 
+         {
+          "name": "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO"
+         }, 
+         {
+          "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }
+        ], 
+        "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+       }, 
+       {
+        "children": [
+         {
+          "name": "RECUPERACION DE GARANTIAS"
+         }, 
+         {
+          "name": "INTERESES"
+         }, 
+         {
+          "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "OPERACIONES DE DESCUENTO"
+         }, 
+         {
+          "name": "VENTA DE INVERSIONES"
+         }, 
+         {
+          "name": "DIVIDENDOS DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+         }, 
+         {
+          "name": "SERVICIOS A COMISIONISTAS"
+         }, 
+         {
+          "name": "CUOTAS DE INGRESO O RETIRO-SOCIEDAD ADMINISTRADORA"
+         }, 
+         {
+          "name": "INSCRIPCIONES Y CUOTAS"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "CUOTAS DE INSCRIPCION-CONSORCIOS"
+         }, 
+         {
+          "name": "CUOTAS DE ADMINISTRACION-CONSORCIOS"
+         }, 
+         {
+          "name": "ELIMINACION DE SUSCRIPTORES-CONSORCIOS"
+         }, 
+         {
+          "name": "REAJUSTE DEL SISTEMA-CONSORCIOS"
+         }, 
+         {
+          "name": "PARTICIPACIONES DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+         }, 
+         {
+          "name": "INGRESOS METODO DE PARTICIPACION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "ACTIVIDAD FINANCIERA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "BARES Y CANTINAS"
+         }, 
+         {
+          "name": "RESTAURANTES"
+         }, 
+         {
+          "name": "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE"
+         }, 
+         {
+          "name": "HOTELERIA"
+         }
+        ], 
+        "name": "HOTELES Y RESTAURANTES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE"
+         }, 
+         {
+          "name": "AGENCIAS DE VIAJE"
+         }, 
+         {
+          "name": "OTRAS AGENCIAS DE TRANSPORTE"
+         }, 
+         {
+          "name": "SERVICIO DE TELEGRAFO"
+         }, 
+         {
+          "name": "SERVICIO TELEFONICO"
+         }, 
+         {
+          "name": "SERVICIO DE RADIO Y TELEVISION POR CABLE"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR CARRETERA"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR VIA FERREA"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSMISION DE DATOS"
+         }, 
+         {
+          "name": "SERVICIO POSTAL Y DE CORREO"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR VIA AEREA"
+         }, 
+         {
+          "name": "SERVICIO DE TRANSPORTE POR TUBERIAS"
+         }, 
+         {
+          "name": "ALMACENAMIENTO Y DEPOSITO"
+         }, 
+         {
+          "name": "MANIPULACION DE CARGA"
+         }, 
+         {
+          "name": "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO"
+         }, 
+         {
+          "name": "ACTIVIDADES CONEXAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+       }
+      ], 
+      "name": "OPERACIONALES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "INVERSIONES (CR)"
+         }, 
+         {
+          "name": "INVENTARIOS (CR)"
+         }, 
+         {
+          "name": "PROPIEDADES, PLANTA Y EQUIPO (CR)"
+         }, 
+         {
+          "name": "DEVOLUCIONES EN VENTAS (CR)"
+         }, 
+         {
+          "name": "AMORTIZACION ACUMULADA (DB)"
+         }, 
+         {
+          "name": "PATRIMONIO"
+         }, 
+         {
+          "name": "DEPRECIACION ACUMULADA (DB)"
+         }, 
+         {
+          "name": "AGOTAMIENTO ACUMULADO (DB)"
+         }, 
+         {
+          "name": "DEPRECIACION DIFERIDA (CR)"
+         }, 
+         {
+          "name": "INGRESOS NO OPERACIONALES (DB)"
+         }, 
+         {
+          "name": "GASTOS NO OPERACIONALES (CR)"
+         }, 
+         {
+          "name": "GASTOS OPERACIONALES DE VENTAS (CR)"
+         }, 
+         {
+          "name": "GASTOS OPERACIONALES DE ADMINISTRACION (CR)"
+         }, 
+         {
+          "name": "COSTO DE VENTAS (CR)"
+         }, 
+         {
+          "name": "COMPRAS (CR)"
+         }, 
+         {
+          "name": "DEVOLUCIONES EN COMPRAS (DB)"
+         }, 
+         {
+          "name": "COSTOS DE PRODUCCION O DE OPERACION (CR)"
+         }, 
+         {
+          "name": "INGRESOS OPERACIONALES (DB)"
+         }, 
+         {
+          "name": "ACTIVOS DIFERIDOS"
+         }, 
+         {
+          "name": "INTANGIBLES (CR)"
+         }, 
+         {
+          "name": "OTROS ACTIVOS (CR)"
+         }, 
+         {
+          "name": "PASIVOS SUJETOS DE AJUSTE"
+         }
+        ], 
+        "name": "CORRECCION MONETARIA"
+       }
+      ], 
+      "name": "AJUSTES POR INFLACION"
+     }
+    ], 
+    "name": "INGRESOS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DEUDORES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS ACTIVOS"
+         }, 
+         {
+          "name": "INVERSIONES"
+         }, 
+         {
+          "name": "PROPIEDADES, PLANTA Y EQUIPO"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
+         }, 
+         {
+          "name": "TAXIS Y BUSES"
+         }, 
+         {
+          "name": "MICROFILMACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS"
+           }
+          ], 
+          "name": "OTROS"
+         }, 
+         {
+          "name": "PARQUEADEROS"
+         }, 
+         {
+          "name": "CASINO Y RESTAURANTE"
+         }, 
+         {
+          "name": "INDEMNIZACION POR DANOS A TERCEROS"
+         }, 
+         {
+          "name": "POLVORA Y SIMILARES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "COMISIONES"
+           }
+          ], 
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "MUSICA AMBIENTAL"
+         }, 
+         {
+          "children": [
+           {
+            "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+           }
+          ], 
+          "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+           }
+          ], 
+          "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "COMBUSTIBLES Y LUBRICANTES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+           }
+          ], 
+          "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+         }, 
+         {
+          "name": "ESTAMPILLAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DIVERSOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "AERODROMOS"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "CONSTRUCCIONES Y EDIFICACIONES"
+           }
+          ], 
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }
+        ], 
+        "name": "ARRENDAMIENTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CONTRIBUCIONES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "AFILIACIONES Y SOSTENIMIENTO"
+         }
+        ], 
+        "name": "CONTRIBUCIONES Y AFILIACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "MANEJO"
+         }, 
+         {
+          "name": "SUSTRACCION Y HURTO"
+         }, 
+         {
+          "name": "TERREMOTO"
+         }, 
+         {
+          "name": "VIDA COLECTIVA"
+         }, 
+         {
+          "name": "INCENDIO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "ROTURA DE MAQUINARIA"
+         }, 
+         {
+          "name": "OBLIGATORIO ACCIDENTE DE TRANSITO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL"
+         }, 
+         {
+          "name": "LUCRO CESANTE"
+         }, 
+         {
+          "name": "TRANSPORTE DE MERCANCIA"
+         }, 
+         {
+          "name": "VUELO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "CUMPLIMIENTO"
+         }, 
+         {
+          "name": "CORRIENTE DEBIL"
+         }
+        ], 
+        "name": "SEGUROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS"
+           }
+          ], 
+          "name": "OTROS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
+           }
+          ], 
+          "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ACUEDUCTO Y ALCANTARILLADO"
+           }
+          ], 
+          "name": "ACUEDUCTO Y ALCANTARILLADO"
+         }, 
+         {
+          "name": "GAS"
+         }, 
+         {
+          "name": "ENERGIA ELECTRICA"
+         }, 
+         {
+          "children": [
+           {
+            "name": "TELEFONO"
+           }
+          ], 
+          "name": "TELEFONO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ASEO Y VIGILANCIA"
+           }
+          ], 
+          "name": "ASEO Y VIGILANCIA"
+         }, 
+         {
+          "children": [
+           {
+            "name": "TEMPORALES"
+           }
+          ], 
+          "name": "TEMPORALES"
+         }, 
+         {
+          "name": "ASISTENCIA TECNICA"
+         }, 
+         {
+          "name": "CORREO, PORTES Y TELEGRAMAS"
+         }, 
+         {
+          "name": "FAX Y TELEX"
+         }, 
+         {
+          "name": "TRANSPORTE, FLETES Y ACARREOS"
+         }
+        ], 
+        "name": "SERVICIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS"
+         }, 
+         {
+          "name": "APORTES CAJAS DE COMPENSACION FAMILIAR"
+         }, 
+         {
+          "name": "APORTES ICBF"
+         }, 
+         {
+          "name": "SENA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "GASTOS DEPORTIVOS Y DE RECREACION"
+         }, 
+         {
+          "name": "AMORTIZACION TITULOS PENSIONALES"
+         }, 
+         {
+          "name": "CAPACITACION AL PERSONAL"
+         }, 
+         {
+          "name": "INDEMNIZACIONES LABORALES"
+         }, 
+         {
+          "name": "AMORTIZACION BONOS PENSIONALES"
+         }, 
+         {
+          "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
+         }, 
+         {
+          "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
+         }, 
+         {
+          "name": "APORTES SINDICALES"
+         }, 
+         {
+          "name": "GASTOS MEDICOS Y DROGAS"
+         }, 
+         {
+          "name": "HORAS EXTRAS Y RECARGOS"
+         }, 
+         {
+          "name": "JORNALES"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "PRIMAS EXTRALEGALES"
+         }, 
+         {
+          "name": "SALARIO INTEGRAL"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMPLEADOS"
+           }
+          ], 
+          "name": "SUELDOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMPLEADOS"
+           }
+          ], 
+          "name": "PRIMA DE SERVICIOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMPLEADOS"
+           }
+          ], 
+          "name": "CESANTIAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMPLEADOS"
+           }
+          ], 
+          "name": "INTERESES SOBRE CESANTIAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMPLEADOS"
+           }
+          ], 
+          "name": "VACACIONES"
+         }, 
+         {
+          "name": "VIATICOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMPLEADOS"
+           }
+          ], 
+          "name": "AUXILIO DE TRANSPORTE"
+         }, 
+         {
+          "name": "INCAPACIDADES"
+         }, 
+         {
+          "name": "PENSIONES DE JUBILACION"
+         }, 
+         {
+          "name": "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION"
+         }, 
+         {
+          "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
+         }, 
+         {
+          "name": "SEGUROS"
+         }, 
+         {
+          "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+         }, 
+         {
+          "name": "BONIFICACIONES"
+         }, 
+         {
+          "name": "AUXILIOS"
+         }
+        ], 
+        "name": "GASTOS DE PERSONAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ASESORIA TECNICA"
+         }, 
+         {
+          "name": "ASESORIA FINANCIERA"
+         }, 
+         {
+          "name": "AVALUOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ASESORIA JURIDICA"
+           }
+          ], 
+          "name": "ASESORIA JURIDICA"
+         }, 
+         {
+          "name": "AUDITORIA EXTERNA"
+         }, 
+         {
+          "name": "REVISORIA FISCAL"
+         }, 
+         {
+          "name": "JUNTA DIRECTIVA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "HONORARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "IVA DESCONTABLE"
+         }, 
+         {
+          "name": "INDUSTRIA Y COMERCIO"
+         }, 
+         {
+          "name": "A LA PROPIEDAD RAIZ"
+         }, 
+         {
+          "name": "DE TIMBRES"
+         }, 
+         {
+          "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
+         }, 
+         {
+          "name": "DE VALORIZACION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DE TURISMO"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "DE VEHICULOS"
+         }, 
+         {
+          "name": "DE ESPECTACULOS PUBLICOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "GRAVAMEN MOVIMIENTOS FINANCIEROS"
+           }
+          ], 
+          "name": "CUOTAS DE FOMENTO"
+         }, 
+         {
+          "name": "TASA POR UTILIZACION DE PUERTOS"
+         }
+        ], 
+        "name": "IMPUESTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CARGOS DIFERIDOS"
+         }, 
+         {
+          "name": "INTANGIBLES"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTRAS"
+         }
+        ], 
+        "name": "AMORTIZACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }
+        ], 
+        "name": "DEPRECIACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CONSULARES"
+         }, 
+         {
+          "name": "ADUANEROS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "NOTARIALES"
+           }
+          ], 
+          "name": "NOTARIALES"
+         }, 
+         {
+          "name": "TRAMITES Y LICENCIAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "REGISTRO MERCANTIL"
+           }
+          ], 
+          "name": "REGISTRO MERCANTIL"
+         }
+        ], 
+        "name": "GASTOS LEGALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "CONSTRUCCIONES Y EDIFICACIONES"
+           }
+          ], 
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }
+        ], 
+        "name": "MANTENIMIENTO Y REPARACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ALOJAMIENTO Y MANUTENCION"
+         }, 
+         {
+          "name": "PASAJES AEREOS"
+         }, 
+         {
+          "name": "PASAJES FERREOS"
+         }, 
+         {
+          "name": "PASAJES TERRESTRES"
+         }, 
+         {
+          "name": "PASAJES FLUVIALES Y/O MARITIMOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "GASTOS DE VIAJE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ARREGLOS ORNAMENTALES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "REPARACIONES LOCATIVAS"
+           }
+          ], 
+          "name": "REPARACIONES LOCATIVAS"
+         }, 
+         {
+          "name": "INSTALACIONES ELECTRICAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS"
+           }
+          ], 
+          "name": "OTROS"
+         }
+        ], 
+        "name": "ADECUACION E INSTALACION"
+       }
+      ], 
+      "name": "OPERACIONALES DE ADMINISTRACION"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DONACIONES"
+         }, 
+         {
+          "name": "AMORTIZACION DE BIENES ENTREGADOS EN COMODATO"
+         }, 
+         {
+          "name": "CONSTITUCION DE GARANTIAS"
+         }, 
+         {
+          "name": "DEMANDAS LABORALES"
+         }, 
+         {
+          "name": "INDEMNIZACIONES"
+         }, 
+         {
+          "name": "DEMANDAS POR INCUMPLIMIENTO DE CONTRATOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS"
+           }
+          ], 
+          "name": "OTROS"
+         }, 
+         {
+          "name": "MULTAS, SANCIONES Y LITIGIOS"
+         }
+        ], 
+        "name": "GASTOS DIVERSOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "INTERESES"
+         }, 
+         {
+          "name": "DIFERENCIA EN CAMBIO"
+         }, 
+         {
+          "name": "GASTOS BANCARIOS"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "DESCUENTOS COMERCIALES CONDICIONADOS"
+         }, 
+         {
+          "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
+         }, 
+         {
+          "name": "GASTOS EN NEGOCIACION CERTIFICADOS DE CAMBIO"
+         }, 
+         {
+          "name": "GASTOS MANEJO Y EMISION DE BONOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "PRIMA AMORTIZADA"
+         }
+        ], 
+        "name": "FINANCIEROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "COSTAS Y PROCESOS JUDICIALES"
+         }, 
+         {
+          "name": "IMPUESTOS ASUMIDOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "COSTOS Y GASTOS DE EJERCICIOS ANTERIORES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ACTIVIDADES CULTURALES Y CIVICAS"
+         }
+        ], 
+        "name": "GASTOS EXTRAORDINARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+         }, 
+         {
+          "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+         }
+        ], 
+        "name": "PERDIDAS METODO DE PARTICIPACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VENTA DE OTROS ACTIVOS"
+         }, 
+         {
+          "name": "VENTA DE INTANGIBLES"
+         }, 
+         {
+          "name": "PERDIDAS POR SINIESTROS"
+         }, 
+         {
+          "name": "VENTA DE PROPIEDADES, PLANTA Y EQUIPO"
+         }, 
+         {
+          "name": "VENTA DE CARTERA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "VENTA DE INVERSIONES"
+         }, 
+         {
+          "name": "RETIRO DE PROPIEDADES, PLANTA Y EQUIPO"
+         }, 
+         {
+          "name": "RETIRO DE OTROS ACTIVOS"
+         }
+        ], 
+        "name": "PERDIDA EN VENTA Y RETIRO DE BIENES"
+       }
+      ], 
+      "name": "NO OPERACIONALES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
+         }
+        ], 
+        "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
+       }
+      ], 
+      "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "GANANCIAS Y PERDIDAS"
+         }
+        ], 
+        "name": "GANANCIAS Y PERDIDAS"
+       }
+      ], 
+      "name": "GANANCIAS Y PERDIDAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION"
+         }, 
+         {
+          "name": "CESANTIAS"
+         }, 
+         {
+          "name": "JORNALES"
+         }, 
+         {
+          "name": "INCAPACIDADES"
+         }, 
+         {
+          "name": "AUXILIO DE TRANSPORTE"
+         }, 
+         {
+          "name": "VIATICOS"
+         }, 
+         {
+          "name": "HORAS EXTRAS Y RECARGOS"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "VACACIONES"
+         }, 
+         {
+          "name": "INTERESES SOBRE CESANTIAS"
+         }, 
+         {
+          "name": "PRIMA DE SERVICIOS"
+         }, 
+         {
+          "name": "AUXILIOS"
+         }, 
+         {
+          "name": "PRIMAS EXTRALEGALES"
+         }, 
+         {
+          "name": "AMORTIZACION TITULOS PENSIONALES"
+         }, 
+         {
+          "name": "PENSIONES DE JUBILACION"
+         }, 
+         {
+          "name": "SEGUROS"
+         }, 
+         {
+          "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
+         }, 
+         {
+          "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "AMORTIZACION BONOS PENSIONALES"
+         }, 
+         {
+          "name": "INDEMNIZACIONES LABORALES"
+         }, 
+         {
+          "name": "CAPACITACION AL PERSONAL"
+         }, 
+         {
+          "name": "GASTOS DEPORTIVOS Y DE RECREACION"
+         }, 
+         {
+          "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
+         }, 
+         {
+          "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
+         }, 
+         {
+          "name": "APORTES SINDICALES"
+         }, 
+         {
+          "name": "GASTOS MEDICOS Y DROGAS"
+         }, 
+         {
+          "name": "BONIFICACIONES"
+         }, 
+         {
+          "name": "APORTES ICBF"
+         }, 
+         {
+          "name": "APORTES CAJAS DE COMPENSACION FAMILIAR"
+         }, 
+         {
+          "name": "SENA"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS"
+         }, 
+         {
+          "name": "SALARIO INTEGRAL"
+         }, 
+         {
+          "name": "SUELDOS"
+         }
+        ], 
+        "name": "GASTOS DE PERSONAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DEUDORES"
+         }, 
+         {
+          "name": "INVENTARIOS"
+         }, 
+         {
+          "name": "INVERSIONES"
+         }, 
+         {
+          "name": "OTROS ACTIVOS"
+         }, 
+         {
+          "name": "PROPIEDADES, PLANTA Y EQUIPO"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ESTAMPILLAS"
+         }, 
+         {
+          "name": "MICROFILMACION"
+         }, 
+         {
+          "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "TAXIS Y BUSES"
+         }, 
+         {
+          "name": "POLVORA Y SIMILARES"
+         }, 
+         {
+          "name": "INDEMNIZACION POR DANOS A TERCEROS"
+         }, 
+         {
+          "name": "CASINO Y RESTAURANTE"
+         }, 
+         {
+          "name": "PARQUEADEROS"
+         }, 
+         {
+          "name": "MUSICA AMBIENTAL"
+         }, 
+         {
+          "name": "COMBUSTIBLES Y LUBRICANTES"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Otros Gastos"
+           }
+          ], 
+          "name": "OTROS"
+         }, 
+         {
+          "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+         }, 
+         {
+          "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
+         }, 
+         {
+          "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+         }
+        ], 
+        "name": "DIVERSOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "FINANCIEROS-REAJUSTE DEL SISTEMA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+         }, 
+         {
+          "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+         }
+        ], 
+        "name": "PERDIDAS METODO DE PARTICIPACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }
+        ], 
+        "name": "DEPRECIACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SUSTRACCION Y HURTO"
+         }, 
+         {
+          "name": "CUMPLIMIENTO"
+         }, 
+         {
+          "name": "VUELO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "TERREMOTO"
+         }, 
+         {
+          "name": "LUCRO CESANTE"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "ROTURA DE MAQUINARIA"
+         }, 
+         {
+          "name": "CORRIENTE DEBIL"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL"
+         }, 
+         {
+          "name": "OBLIGATORIO ACCIDENTE DE TRANSITO"
+         }, 
+         {
+          "name": "VIDA COLECTIVA"
+         }, 
+         {
+          "name": "INCENDIO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "MANEJO"
+         }
+        ], 
+        "name": "SEGUROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "INTANGIBLES"
+         }, 
+         {
+          "name": "CARGOS DIFERIDOS"
+         }
+        ], 
+        "name": "AMORTIZACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NOTARIALES"
+         }, 
+         {
+          "name": "REGISTRO MERCANTIL"
+         }, 
+         {
+          "name": "TRAMITES Y LICENCIAS"
+         }, 
+         {
+          "name": "ADUANEROS"
+         }, 
+         {
+          "name": "CONSULARES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "GASTOS LEGALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }
+        ], 
+        "name": "MANTENIMIENTO Y REPARACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PUBLICIDAD, PROPAGANDA Y PROMOCION"
+         }, 
+         {
+          "name": "GAS"
+         }, 
+         {
+          "name": "TRANSPORTE, FLETES Y ACARREOS"
+         }, 
+         {
+          "name": "ASEO Y VIGILANCIA"
+         }, 
+         {
+          "name": "FAX Y TELEX"
+         }, 
+         {
+          "name": "CORREO, PORTES Y TELEGRAMAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ENERGIA ELECTRICA"
+         }, 
+         {
+          "name": "TELEFONO"
+         }, 
+         {
+          "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
+         }, 
+         {
+          "name": "ACUEDUCTO Y ALCANTARILLADO"
+         }, 
+         {
+          "name": "ASISTENCIA TECNICA"
+         }, 
+         {
+          "name": "TEMPORALES"
+         }
+        ], 
+        "name": "SERVICIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CONTRIBUCIONES"
+         }, 
+         {
+          "name": "AFILIACIONES Y SOSTENIMIENTO"
+         }
+        ], 
+        "name": "CONTRIBUCIONES Y AFILIACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "AERODROMOS"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }
+        ], 
+        "name": "ARRENDAMIENTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ASESORIA JURIDICA"
+         }, 
+         {
+          "name": "AVALUOS"
+         }, 
+         {
+          "name": "ASESORIA TECNICA"
+         }, 
+         {
+          "name": "ASESORIA FINANCIERA"
+         }, 
+         {
+          "name": "JUNTA DIRECTIVA"
+         }, 
+         {
+          "name": "AUDITORIA EXTERNA"
+         }, 
+         {
+          "name": "REVISORIA FISCAL"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "HONORARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "IVA DESCONTABLE"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CUOTAS DE FOMENTO"
+         }, 
+         {
+          "name": "DE TIMBRES"
+         }, 
+         {
+          "name": "LICORES"
+         }, 
+         {
+          "name": "DE VEHICULOS"
+         }, 
+         {
+          "name": "DE ESPECTACULOS PUBLICOS"
+         }, 
+         {
+          "name": "CERVEZAS"
+         }, 
+         {
+          "name": "CIGARRILLOS"
+         }, 
+         {
+          "name": "A LA PROPIEDAD RAIZ"
+         }, 
+         {
+          "name": "INDUSTRIA Y COMERCIO"
+         }, 
+         {
+          "name": "DE TURISMO"
+         }, 
+         {
+          "name": "TASA POR UTILIZACION DE PUERTOS"
+         }, 
+         {
+          "name": "DE VALORIZACION"
+         }, 
+         {
+          "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
+         }
+        ], 
+        "name": "IMPUESTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PASAJES TERRESTRES"
+         }, 
+         {
+          "name": "PASAJES FERREOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ALOJAMIENTO Y MANUTENCION"
+         }, 
+         {
+          "name": "PASAJES FLUVIALES Y/O MARITIMOS"
+         }, 
+         {
+          "name": "PASAJES AEREOS"
+         }
+        ], 
+        "name": "GASTOS DE VIAJE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ARREGLOS ORNAMENTALES"
+         }, 
+         {
+          "name": "REPARACIONES LOCATIVAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "INSTALACIONES ELECTRICAS"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "ADECUACION E INSTALACION"
+       }
+      ], 
+      "name": "OPERACIONALES DE VENTAS"
+     }
+    ], 
+    "name": "GASTOS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "VALOR TITULOS PENSIONALES"
+         }, 
+         {
+          "name": "TITULOS PENSIONALES POR AMORTIZAR (DB)"
+         }, 
+         {
+          "name": "INTERESES CAUSADOS SOBRE TITULOS PENSIONALES"
+         }
+        ], 
+        "name": "TITULOS PENSIONALES"
+       }, 
+       {
+        "name": "PAPELES COMERCIALES"
+       }, 
+       {
+        "name": "BONOS OBLIGATORIAMENTE CONVERTIBLES EN ACCIONES"
+       }, 
+       {
+        "name": "BONOS EN CIRCULACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BONOS PENSIONALES POR AMORTIZAR (DB)"
+         }, 
+         {
+          "name": "INTERESES CAUSADOS SOBRE BONOS PENSIONALES"
+         }, 
+         {
+          "name": "VALOR BONOS PENSIONALES"
+         }
+        ], 
+        "name": "BONOS PENSIONALES"
+       }
+      ], 
+      "name": "BONOS Y PAPELES COMERCIALES"
+     }, 
+     {
+      "children": [
+       {
+        "name": "CUENTAS DE OPERACION CONJUNTA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PARA ESTABILIDAD DE OBRA"
+         }, 
+         {
+          "name": "GARANTIA CUMPLIMIENTO DE CONTRATOS"
+         }, 
+         {
+          "name": "CUMPLIMIENTO OBLIGACIONES LABORALES"
+         }
+        ], 
+        "name": "RETENCIONES A TERCEROS SOBRE CONTRATOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DEPOSITOS JUDICIALES"
+         }, 
+         {
+          "name": "INDEMNIZACIONES"
+         }
+        ], 
+        "name": "EMBARGOS JUDICIALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CUOTAS NETAS"
+         }, 
+         {
+          "name": "GRUPOS EN FORMACION"
+         }
+        ], 
+        "name": "ACREEDORES DEL SISTEMA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SOBRE CONTRATOS"
+         }, 
+         {
+          "name": "PARA OBRAS EN PROCESO"
+         }, 
+         {
+          "name": "DE CLIENTES"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "ANTICIPOS Y AVANCES RECIBIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FONDO DE RESERVA"
+         }, 
+         {
+          "name": "PARA GARANTIA DE CONTRATOS"
+         }, 
+         {
+          "name": "DE LICITACIONES"
+         }, 
+         {
+          "name": "PARA GARANTIA EN LA PRESTACION DE SERVICIOS"
+         }, 
+         {
+          "name": "PARA FUTURO PAGO DE CUOTAS O DERECHOS SOCIALES"
+         }, 
+         {
+          "name": "PARA FUTURA SUSCRIPCION DE ACCIONES"
+         }, 
+         {
+          "name": "DE MANEJO DE BIENES"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "DEPOSITOS RECIBIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VENTA POR CUENTA DE TERCEROS"
+         }, 
+         {
+          "name": "VALORES RECIBIDOS PARA TERCEROS"
+         }
+        ], 
+        "name": "INGRESOS RECIBIDOS PARA TERCEROS"
+       }, 
+       {
+        "name": "CUENTAS EN PARTICIPACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESTAMOS DE PRODUCTOS"
+         }, 
+         {
+          "name": "PROGRAMA DE EXTENSION AGROPECUARIA"
+         }, 
+         {
+          "name": "REEMBOLSO DE COSTOS EXPLORATORIOS"
+         }
+        ], 
+        "name": "DIVERSOS"
+       }
+      ], 
+      "name": "OTROS PASIVOS"
+     }, 
+     {
+      "children": [
+       {
+        "name": "COMPROMISOS DE RECOMPRA DE CARTERA NEGOCIADA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "GOBIERNO NACIONAL"
+         }, 
+         {
+          "name": "ENTIDADES OFICIALES"
+         }
+        ], 
+        "name": "OBLIGACIONES GUBERNAMENTALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)"
+         }, 
+         {
+          "name": "CARTAS DE CREDITO"
+         }, 
+         {
+          "name": "ACEPTACIONES FINANCIERAS"
+         }, 
+         {
+          "name": "PAGARES"
+         }
+        ], 
+        "name": "CORPORACIONES FINANCIERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SOBREGIROS"
+         }, 
+         {
+          "name": "CARTAS DE CREDITO"
+         }, 
+         {
+          "name": "PAGARES"
+         }, 
+         {
+          "name": "ACEPTACIONES BANCARIAS"
+         }
+        ], 
+        "name": "BANCOS DEL EXTERIOR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CARTAS DE CREDITO"
+         }, 
+         {
+          "name": "SOBREGIROS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "BANCOLOMBIA MORATO"
+           }
+          ], 
+          "name": "PAGARES"
+         }, 
+         {
+          "name": "ACEPTACIONES BANCARIAS"
+         }
+        ], 
+        "name": "BANCOS NACIONALES"
+       }, 
+       {
+        "name": "ENTIDADES FINANCIERAS DEL EXTERIOR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BONOS"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "ACCIONES"
+         }, 
+         {
+          "name": "CERTIFICADOS"
+         }, 
+         {
+          "name": "CEDULAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "PAPELES COMERCIALES"
+         }, 
+         {
+          "name": "TITULOS"
+         }, 
+         {
+          "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+         }
+        ], 
+        "name": "COMPROMISOS DE RECOMPRA DE INVERSIONES NEGOCIADAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SOBREGIROS"
+         }, 
+         {
+          "name": "PAGARES"
+         }, 
+         {
+          "name": "HIPOTECARIAS"
+         }
+        ], 
+        "name": "CORPORACIONES DE AHORRO Y VIVIENDA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PAGARES"
+         }, 
+         {
+          "name": "ACEPTACIONES FINANCIERAS"
+         }, 
+         {
+          "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)"
+         }
+        ], 
+        "name": "COMPANIAS DE FINANCIAMIENTO COMERCIAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DIRECTORES"
+         }, 
+         {
+          "name": "SOCIOS O ACCIONISTAS"
+         }, 
+         {
+          "name": "FONDOS Y COOPERATIVAS"
+         }, 
+         {
+          "name": "CASA MATRIZ"
+         }, 
+         {
+          "name": "COMPANIAS VINCULADAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PARTICULARES"
+           }
+          ], 
+          "name": "PARTICULARES"
+         }, 
+         {
+          "name": "OTRAS"
+         }
+        ], 
+        "name": "OTRAS OBLIGACIONES"
+       }
+      ], 
+      "name": "OBLIGACIONES FINANCIERAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
+         }, 
+         {
+          "name": "SINDICATOS"
+         }, 
+         {
+          "name": "APORTES AL ICBF, SENA Y CAJAS DE COMPENSACION"
+         }, 
+         {
+          "name": "EMBARGOS JUDICIALES"
+         }, 
+         {
+          "name": "APORTES AL FIC"
+         }, 
+         {
+          "name": "LIBRANZAS"
+         }, 
+         {
+          "name": "FONDOS"
+         }, 
+         {
+          "name": "COOPERATIVAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
+         }
+        ], 
+        "name": "RETENCIONES Y APORTES DE NOMINA"
+       }, 
+       {
+        "name": "CUOTAS POR DEVOLVER"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+           }
+          ], 
+          "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+         }
+        ], 
+        "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "LIGINA MARINA CANELON CASTELLANOS"
+           }
+          ], 
+          "name": "DIVIDENDOS"
+         }, 
+         {
+          "name": "PARTICIPACIONES"
+         }
+        ], 
+        "name": "DIVIDENDOS O PARTICIPACIONES POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IMPUESTO A LAS VENTAS RETENIDO"
+           }
+          ], 
+          "name": "IMPUESTO A LAS VENTAS RETENIDO"
+         }
+        ], 
+        "name": "IMPUESTO A LAS VENTAS RETENIDO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "SALARIOS Y PAGOS LABORALES"
+           }
+          ], 
+          "name": "SALARIOS Y PAGOS LABORALES"
+         }, 
+         {
+          "name": "DIVIDENDOS Y/O PARTICIPACIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "RETEFTE HONORARIOS 10%"
+           }, 
+           {
+            "name": "RETEFTE HONORARIOS 11%"
+           }
+          ], 
+          "name": "HONORARIOS"
+         }, 
+         {
+          "name": "POR IMPUESTO DE TIMBRE"
+         }, 
+         {
+          "name": "ENAJENACION PROPIEDADES PLANTA Y EQUIPO, PERSONAS NATURALES"
+         }, 
+         {
+          "name": "AUTORRETENCIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTRAS RETENCIONES Y PATRIMONIO"
+           }
+          ], 
+          "name": "OTRAS RETENCIONES Y PATRIMONIO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "COMPRAS GRAL"
+           }
+          ], 
+          "name": "COMPRAS"
+         }, 
+         {
+          "name": "LOTERIAS, RIFAS, APUESTAS Y SIMILARES"
+         }, 
+         {
+          "name": "POR INGRESOS OBTENIDOS EN EL EXTERIOR"
+         }, 
+         {
+          "name": "POR PAGOS AL EXTERIOR"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PAGO DIAN RETENCIONES"
+           }
+          ], 
+          "name": "PAGO DIAN RETENCIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "COMISIONES"
+           }
+          ], 
+          "name": "COMISIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "DE HOTEL, RESTAURANTE Y HOSPEDAJE"
+           }, 
+           {
+            "name": "TRANSPORTE DE PASAJEROS TERRESTRE"
+           }, 
+           {
+            "name": "ASEO Y/O VIGILANCIA"
+           }, 
+           {
+            "name": "SERVICIOS TEMPORALES"
+           }, 
+           {
+            "name": "TRANSPORTE DE CARGA"
+           }, 
+           {
+            "name": "SERVICIOS GRAL DECLARANTES"
+           }, 
+           {
+            "name": "SERVICIOS GRAL NO DECLARANTES"
+           }
+          ], 
+          "name": "SERVICIOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ARRENDAMIENTOS BIENES INMUEBLES"
+           }
+          ], 
+          "name": "ARRENDAMIENTOS"
+         }, 
+         {
+          "name": "RENDIMIENTOS FINANCIEROS"
+         }
+        ], 
+        "name": "RETENCION EN LA FUENTE"
+       }, 
+       {
+        "name": "DEUDAS CON DIRECTORES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SOCIOS"
+         }, 
+         {
+          "name": "ACCIONISTAS"
+         }
+        ], 
+        "name": "DEUDAS CON ACCIONISTAS O SOCIOS"
+       }, 
+       {
+        "name": "REGALIAS POR PAGAR"
+       }, 
+       {
+        "name": "INSTALAMENTOS POR PAGAR"
+       }, 
+       {
+        "name": "ACREEDORES OFICIALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "TRANSPORTES, FLETES Y ACARREOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "SERVICIOS TECNICOS"
+         }, 
+         {
+          "name": "SERVICIOS DE MANTENIMIENTO"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "HONORARIOS"
+         }, 
+         {
+          "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+         }, 
+         {
+          "name": "GASTOS LEGALES"
+         }, 
+         {
+          "name": "GASTOS FINANCIEROS"
+         }, 
+         {
+          "name": "SERVICIOS ADUANEROS"
+         }, 
+         {
+          "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
+         }, 
+         {
+          "name": "GASTOS DE VIAJE"
+         }, 
+         {
+          "name": "SERVICIOS PUBLICOS"
+         }, 
+         {
+          "name": "SEGUROS"
+         }, 
+         {
+          "name": "ARRENDAMIENTOS"
+         }
+        ], 
+        "name": "COSTOS Y GASTOS POR PAGAR"
+       }, 
+       {
+        "name": "ORDENES DE COMPRA POR UTILIZAR"
+       }, 
+       {
+        "name": "A CONTRATISTAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DONACIONES ASIGNADAS POR PAGAR"
+         }, 
+         {
+          "name": "FONDO DE PERSEVERANCIA"
+         }, 
+         {
+          "name": "REINTEGROS POR PAGAR"
+         }, 
+         {
+          "name": "COMISIONISTAS DE BOLSAS"
+         }, 
+         {
+          "name": "SOCIEDAD ADMINISTRADORA-FONDOS DE INVERSION"
+         }, 
+         {
+          "name": "FONDOS DE CESANTIAS Y/O PENSIONES"
+         }, 
+         {
+          "name": "DEPOSITARIOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Generica a Pagarr"
+           }
+          ], 
+          "name": "OTROS"
+         }
+        ], 
+        "name": "ACREEDORES VARIOS"
+       }, 
+       {
+        "name": "A CASA MATRIZ"
+       }, 
+       {
+        "name": "A COMPANIAS VINCULADAS"
+       }, 
+       {
+        "name": "CUENTAS CORRIENTES COMERCIALES"
+       }
+      ], 
+      "name": "CUENTAS POR PAGAR"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PROVEEDORES NACIONALES CXP"
+           }
+          ], 
+          "name": "PROVEEDORES NACIONALES CXP"
+         }
+        ], 
+        "name": "NACIONALES"
+       }, 
+       {
+        "name": "CUENTAS CORRIENTES COMERCIALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PROVEEDORES EXTRANJEROS CXP"
+           }
+          ], 
+          "name": "PROVEEDORES EXTRANJEROS CXP"
+         }
+        ], 
+        "name": "DEL EXTERIOR"
+       }, 
+       {
+        "name": "CASA MATRIZ"
+       }, 
+       {
+        "name": "COMPANIAS VINCULADAS"
+       }
+      ], 
+      "name": "PROVEEDORES"
+     }, 
+     {
+      "children": [
+       {
+        "name": "INDEMNIZACIONES LABORALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "LEY LABORAL ANTERIOR"
+         }, 
+         {
+          "name": "LEY 50 DE 1990 Y NORMAS POSTERIORES"
+         }
+        ], 
+        "name": "CESANTIAS CONSOLIDADAS"
+       }, 
+       {
+        "name": "INTERESES SOBRE CESANTIAS"
+       }, 
+       {
+        "name": "SALARIOS POR PAGAR"
+       }, 
+       {
+        "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
+       }, 
+       {
+        "name": "PENSIONES POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "BONIFICACIONES"
+         }, 
+         {
+          "name": "SEGUROS"
+         }, 
+         {
+          "name": "PRIMAS"
+         }, 
+         {
+          "name": "AUXILIOS"
+         }, 
+         {
+          "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+         }
+        ], 
+        "name": "PRESTACIONES EXTRALEGALES"
+       }, 
+       {
+        "name": "PRIMA DE SERVICIOS"
+       }, 
+       {
+        "name": "VACACIONES CONSOLIDADAS"
+       }
+      ], 
+      "name": "OBLIGACIONES LABORALES"
+     }, 
+     {
+      "children": [
+       {
+        "name": "DE TURISMO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VIGENCIA FISCAL CORRIENTE"
+         }, 
+         {
+          "name": "VIGENCIAS FISCALES ANTERIORES"
+         }
+        ], 
+        "name": "DE VALORIZACION"
+       }, 
+       {
+        "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VIGENCIAS FISCALES ANTERIORES"
+         }, 
+         {
+          "name": "VIGENCIA FISCAL CORRIENTE"
+         }
+        ], 
+        "name": "DE VEHICULOS"
+       }, 
+       {
+        "name": "TASA POR UTILIZACION DE PUERTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VIGENCIA FISCAL CORRIENTE"
+         }, 
+         {
+          "name": "VIGENCIAS FISCALES ANTERIORES"
+         }
+        ], 
+        "name": "DE RENTA Y COMPLEMENTARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IVA RETENIDO"
+           }
+          ], 
+          "name": "IVA RETENIDO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "IVA DESCONTABLE"
+           }
+          ], 
+          "name": "IVA DESCONTABLE"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PAGOS DIAN"
+           }
+          ], 
+          "name": "PAGOS DIAN"
+         }, 
+         {
+          "children": [
+           {
+            "name": "IVA GENERADO"
+           }
+          ], 
+          "name": "IVA GENERADO"
+         }
+        ], 
+        "name": "IMPUESTO SOBRE LAS VENTAS POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VIGENCIAS FISCALES ANTERIORES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PAGOS SECRETARIA DE HACIENDA DISTRITAL"
+           }, 
+           {
+            "name": "IMPUESTO GENERADO"
+           }, 
+           {
+            "name": "IMPUESTOS DESCOTABLES"
+           }, 
+           {
+            "name": "IMPUESTOS RETENIDOS"
+           }
+          ], 
+          "name": "VIGENCIA FISCAL CORRIENTE"
+         }
+        ], 
+        "name": "DE INDUSTRIA Y COMERCIO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE LICORES"
+         }, 
+         {
+          "name": "DE CIGARRILLOS"
+         }, 
+         {
+          "name": "DE CERVEZAS"
+         }
+        ], 
+        "name": "DE LICORES, CERVEZAS Y CIGARRILLOS"
+       }, 
+       {
+        "name": "AL SACRIFICIO DE GANADO"
+       }, 
+       {
+        "name": "A LA PROPIEDAD RAIZ"
+       }, 
+       {
+        "name": "OTROS"
+       }, 
+       {
+        "name": "CUOTAS DE FOMENTO"
+       }, 
+       {
+        "name": "AL AZAR Y JUEGOS"
+       }, 
+       {
+        "name": "GRAVAMENES Y REGALIAS POR UTILIZACION DEL SUELO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE HIDROCARBUROS"
+         }, 
+         {
+          "name": "DE MINAS"
+         }
+        ], 
+        "name": "DE HIDROCARBUROS Y MINAS"
+       }, 
+       {
+        "name": "DE ESPECTACULOS PUBLICOS"
+       }, 
+       {
+        "name": "REGALIAS E IMPUESTOS A LA PEQUENA Y MEDIANA MINERIA"
+       }, 
+       {
+        "name": "A LAS EXPORTACIONES CAFETERAS"
+       }, 
+       {
+        "name": "A LAS IMPORTACIONES"
+       }
+      ], 
+      "name": "IMPUESTOS, GRAVAMENES Y TASAS"
+     }, 
+     {
+      "children": [
+       {
+        "name": "CREDITO POR CORRECCION MONETARIA DIFERIDA"
+       }, 
+       {
+        "name": "UTILIDAD DIFERIDA EN VENTAS A PLAZOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REAJUSTE DEL SISTEMA"
+         }
+        ], 
+        "name": "ABONOS DIFERIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "MERCANCIA EN TRANSITO YA VENDIDA"
+         }, 
+         {
+          "name": "MATRICULAS Y PENSIONES"
+         }, 
+         {
+          "name": "CUOTAS DE ADMINISTRACION"
+         }, 
+         {
+          "name": "INTERESES"
+         }, 
+         {
+          "name": "ARRENDAMIENTOS"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "HONORARIOS"
+         }, 
+         {
+          "name": "SERVICIOS TECNICOS"
+         }, 
+         {
+          "name": "TRANSPORTES, FLETES Y ACARREOS"
+         }, 
+         {
+          "name": "DE SUSCRIPTORES"
+         }
+        ], 
+        "name": "INGRESOS RECIBIDOS POR ANTICIPADO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DIVERSOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "POR DEPRECIACION FLEXIBLE"
+         }
+        ], 
+        "name": "IMPUESTOS DIFERIDOS"
+       }
+      ], 
+      "name": "DIFERIDOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "MATERIALES Y REPUESTOS"
+         }, 
+         {
+          "name": "REGALIAS"
+         }, 
+         {
+          "name": "GARANTIAS"
+         }, 
+         {
+          "name": "SERVICIOS PUBLICOS"
+         }, 
+         {
+          "name": "GASTOS DE VIAJE"
+         }, 
+         {
+          "name": "TRANSPORTES, FLETES Y ACARREOS"
+         }, 
+         {
+          "name": "SERVICIOS TECNICOS"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "HONORARIOS"
+         }, 
+         {
+          "name": "INTERESES"
+         }
+        ], 
+        "name": "PARA COSTOS Y GASTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "INTERESES SOBRE CESANTIAS"
+         }, 
+         {
+          "name": "VACACIONES"
+         }, 
+         {
+          "name": "CESANTIAS"
+         }, 
+         {
+          "name": "VIATICOS"
+         }, 
+         {
+          "name": "PRIMA DE SERVICIOS"
+         }, 
+         {
+          "name": "PRESTACIONES EXTRALEGALES"
+         }
+        ], 
+        "name": "PARA OBLIGACIONES LABORALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE VEHICULOS"
+         }, 
+         {
+          "name": "DE HIDROCARBUROS Y MINAS"
+         }, 
+         {
+          "name": "DE INDUSTRIA Y COMERCIO"
+         }, 
+         {
+          "name": "TASA POR UTILIZACION DE PUERTOS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "DE RENTA Y COMPLEMENTARIOS"
+         }
+        ], 
+        "name": "PARA OBLIGACIONES FISCALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ENERGIA ELECTRICA"
+         }, 
+         {
+          "name": "TELEFONOS"
+         }, 
+         {
+          "name": "ACUEDUCTO Y ALCANTARILLADO"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "PARA OBRAS DE URBANISMO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PENSIONES DE JUBILACION POR AMORTIZAR (DB)"
+         }, 
+         {
+          "name": "CALCULO ACTUARIAL PENSIONES DE JUBILACION"
+         }
+        ], 
+        "name": "PENSIONES DE JUBILACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }
+        ], 
+        "name": "PARA MANTENIMIENTO Y REPARACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ADMINISTRATIVOS"
+         }, 
+         {
+          "name": "MULTAS Y SANCIONES AUTORIDADES ADMINISTRATIVAS"
+         }, 
+         {
+          "name": "RECLAMOS"
+         }, 
+         {
+          "name": "INTERESES POR MULTAS Y SANCIONES"
+         }, 
+         {
+          "name": "LABORALES"
+         }, 
+         {
+          "name": "PENALES"
+         }, 
+         {
+          "name": "CIVILES"
+         }, 
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "COMERCIALES"
+         }
+        ], 
+        "name": "PARA CONTINGENCIAS"
+       }, 
+       {
+        "name": "PARA OBLIGACIONES DE GARANTIAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PARA OPERACION"
+         }, 
+         {
+          "name": "PARA PROTECCION DE BIENES AGOTABLES"
+         }, 
+         {
+          "name": "PARA COMUNICACIONES"
+         }, 
+         {
+          "name": "PARA AJUSTES EN REDENCION DE UNIDADES"
+         }, 
+         {
+          "name": "AUTOSEGURO"
+         }, 
+         {
+          "name": "PARA PERDIDA EN TRANSPORTE"
+         }, 
+         {
+          "name": "PLANES Y PROGRAMAS DE REFORESTACION Y ELECTRIFICACION"
+         }, 
+         {
+          "name": "PARA BENEFICENCIA"
+         }, 
+         {
+          "name": "OTRAS"
+         }
+        ], 
+        "name": "PROVISIONES DIVERSAS"
+       }
+      ], 
+      "name": "PASIVOS ESTIMADOS Y PROVISIONES"
+     }
+    ], 
+    "name": "PASIVO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "PERDIDA DEL EJERCICIO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "UTILIDAD DEL EJERCICIO"
+           }
+          ], 
+          "name": "UTILIDAD DEL EJERCICIO"
+         }
+        ], 
+        "name": "UTILIDAD DEL EJERCICIO"
+       }
+      ], 
+      "name": "RESULTADOS DEL EJERCICIO"
+     }, 
+     {
+      "children": [
+       {
+        "name": "UTILIDADES ACUMULADAS"
+       }, 
+       {
+        "name": "PERDIDAS ACUMULADAS"
+       }
+      ], 
+      "name": "RESULTADOS DE EJERCICIOS ANTERIORES"
+     }, 
+     {
+      "children": [
+       {
+        "name": "AJUSTES POR INFLACION DECRETO 3019 DE 1989"
+       }, 
+       {
+        "name": "SANEAMIENTO FISCAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SUPERAVIT METODO DE PARTICIPACION"
+         }, 
+         {
+          "name": "DE DIVIDENDOS Y PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "DE CAPITAL SOCIAL"
+         }, 
+         {
+          "name": "DE SUPERAVIT DE CAPITAL"
+         }, 
+         {
+          "name": "DE RESERVAS"
+         }, 
+         {
+          "name": "DE ACTIVOS EN PERIODO IMPRODUCTIVO"
+         }, 
+         {
+          "name": "DE RESULTADOS DE EJERCICIOS ANTERIORES"
+         }, 
+         {
+          "name": "DE SANEAMIENTO FISCAL"
+         }, 
+         {
+          "name": "DE AJUSTES DECRETO 3019 DE 1989"
+         }
+        ], 
+        "name": "AJUSTES POR INFLACION"
+       }
+      ], 
+      "name": "REVALORIZACION DEL PATRIMONIO"
+     }, 
+     {
+      "children": [
+       {
+        "name": "DIVIDENDOS DECRETADOS EN ACCIONES"
+       }, 
+       {
+        "name": "PARTICIPACIONES DECRETADAS EN CUOTAS O PARTES DE INTERES SOCIAL"
+       }
+      ], 
+      "name": "DIVIDENDOS O PARTICIPACIONES DECRETADOS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+     }, 
+     {
+      "children": [
+       {
+        "name": "CREDITO MERCANTIL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIMA EN COLOCACION DE ACCIONES"
+         }, 
+         {
+          "name": "PRIMA EN COLOCACION DE ACCIONES POR COBRAR (DB)"
+         }, 
+         {
+          "name": "PRIMA EN COLOCACION DE CUOTAS O PARTES DE INTERES SOCIAL"
+         }
+        ], 
+        "name": "PRIMA EN COLOCACION DE ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+       }, 
+       {
+        "name": "KNOW HOW"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE ACCIONES"
+         }, 
+         {
+          "name": "DE CUOTAS O PARTES DE INTERES SOCIAL"
+         }
+        ], 
+        "name": "SUPERAVIT METODO DE PARTICIPACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "EN INTANGIBLES"
+         }, 
+         {
+          "name": "EN DINERO"
+         }, 
+         {
+          "name": "EN VALORES MOBILIARIOS"
+         }, 
+         {
+          "name": "EN BIENES MUEBLES"
+         }, 
+         {
+          "name": "EN BIENES INMUEBLES"
+         }
+        ], 
+        "name": "DONACIONES"
+       }
+      ], 
+      "name": "SUPERAVIT DE CAPITAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "RESERVA PARA READQUISICION DE CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "ACCIONES PROPIAS READQUIRIDAS (DB)"
+         }, 
+         {
+          "name": "RESERVA PARA READQUISICION DE ACCIONES"
+         }, 
+         {
+          "name": "RESERVAS POR DISPOSICIONES FISCALES"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL PROPIAS READQUIRIDAS (DB)"
+         }, 
+         {
+          "name": "RESERVA PARA REPOSICION DE SEMOVIENTES"
+         }, 
+         {
+          "name": "RESERVA LEY 4\u00aa DE 1980"
+         }, 
+         {
+          "name": "RESERVA LEY 7\u00aa DE 1990"
+         }, 
+         {
+          "name": "RESERVA PARA EXTENSION AGROPECUARIA"
+         }, 
+         {
+          "name": "RESERVA LEGAL"
+         }
+        ], 
+        "name": "RESERVAS OBLIGATORIAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PARA BENEFICENCIA Y CIVISMO"
+         }, 
+         {
+          "name": "PARA FUTURAS CAPITALIZACIONES"
+         }, 
+         {
+          "name": "PARA FUTUROS ENSANCHES"
+         }, 
+         {
+          "name": "PARA INVESTIGACIONES Y DESARROLLO"
+         }, 
+         {
+          "name": "PARA ADQUISICION O REPOSICION DE PROPIEDADES, PLANTA Y EQUIPO"
+         }, 
+         {
+          "name": "PARA FOMENTO ECONOMICO"
+         }, 
+         {
+          "name": "PARA CAPITAL DE TRABAJO"
+         }, 
+         {
+          "name": "A DISPOSICION DEL MAXIMO ORGANO SOCIAL"
+         }, 
+         {
+          "name": "PARA ESTABILIZACION DE RENDIMIENTOS"
+         }, 
+         {
+          "name": "OTRAS"
+         }
+        ], 
+        "name": "RESERVAS OCASIONALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "PARA REPOSICION DE ACTIVOS"
+         }, 
+         {
+          "name": "PARA FUTUROS ENSANCHES"
+         }, 
+         {
+          "name": "PARA FUTURAS CAPITALIZACIONES"
+         }
+        ], 
+        "name": "RESERVAS ESTATUTARIAS"
+       }
+      ], 
+      "name": "RESERVAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "APORTES DE SOCIOS-FONDO MUTUO DE INVERSION"
+         }, 
+         {
+          "name": "CONTRIBUCION DE LA EMPRESA-FONDO MUTUO DE INVERSION"
+         }, 
+         {
+          "name": "SUSCRIPCIONES DEL PUBLICO"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }
+        ], 
+        "name": "APORTES SOCIALES"
+       }, 
+       {
+        "name": "INVERSION SUPLEMENTARIA AL CAPITAL ASIGNADO"
+       }, 
+       {
+        "name": "CAPITAL ASIGNADO"
+       }, 
+       {
+        "name": "CAPITAL DE PERSONAS NATURALES"
+       }, 
+       {
+        "name": "APORTES DEL ESTADO"
+       }, 
+       {
+        "name": "FONDO SOCIAL"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "CAPITAL SUSCRITO Y PAGADO"
+           }
+          ], 
+          "name": "CAPITAL SUSCRITO Y PAGADO"
+         }, 
+         {
+          "name": "CAPITAL POR SUSCRIBIR (DB)"
+         }, 
+         {
+          "name": "CAPITAL SUSCRITO POR COBRAR (DB)"
+         }, 
+         {
+          "name": "CAPITAL AUTORIZADO"
+         }
+        ], 
+        "name": "CAPITAL SUSCRITO Y PAGADO"
+       }
+      ], 
+      "name": "CAPITAL SOCIAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ACCIONES"
+         }, 
+         {
+          "name": "DERECHOS FIDUCIARIOS"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }
+        ], 
+        "name": "DE INVERSIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BIENES ENTREGADOS EN COMODATO"
+         }, 
+         {
+          "name": "BIENES RECIBIDOS EN PAGO"
+         }, 
+         {
+          "name": "BIENES DE ARTE Y CULTURA"
+         }, 
+         {
+          "name": "INVENTARIO DE SEMOVIENTES"
+         }
+        ], 
+        "name": "DE OTROS ACTIVOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "YACIMIENTOS"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "MATERIALES PROYECTOS PETROLEROS"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }
+        ], 
+        "name": "DE PROPIEDADES, PLANTA Y EQUIPO"
+       }
+      ], 
+      "name": "SUPERAVIT POR VALORIZACIONES"
+     }
+    ], 
+    "name": "PATRIMONIO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "BIBLIOTECAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OBRAS DE ARTE"
+         }
+        ], 
+        "name": "BIENES DE ARTE Y CULTURA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DIVERSOS"
+         }, 
+         {
+          "name": "BIENES DE ARTE Y CULTURA"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "ESTAMPILLAS"
+         }, 
+         {
+          "name": "DERECHOS SUCESORALES"
+         }, 
+         {
+          "name": "BIENES RECIBIDOS EN PAGO"
+         }, 
+         {
+          "name": "BIENES ENTREGADOS EN COMODATO"
+         }, 
+         {
+          "name": "AMORTIZACION ACUMULADA DE BIENES ENTREGADOS EN COMODATO (CR)"
+         }, 
+         {
+          "name": "MAQUINAS PORTEADORAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS"
+           }
+          ], 
+          "name": "OTROS"
+         }
+        ], 
+        "name": "DIVERSOS"
+       }
+      ], 
+      "name": "OTROS ACTIVOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "BIENES DE ARTE Y CULTURA"
+         }, 
+         {
+          "name": "BIENES ENTREGADOS EN COMODATO"
+         }, 
+         {
+          "name": "BIENES RECIBIDOS EN PAGO"
+         }, 
+         {
+          "name": "INVENTARIO DE SEMOVIENTES"
+         }
+        ], 
+        "name": "DE OTROS ACTIVOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DERECHOS FIDUCIARIOS"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "ACCIONES"
+         }
+        ], 
+        "name": "DE INVERSIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "MATERIALES PROYECTOS PETROLEROS"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "YACIMIENTOS"
+         }
+        ], 
+        "name": "DE PROPIEDADES, PLANTA Y EQUIPO"
+       }
+      ], 
+      "name": "VALORIZACIONES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "CULTIVOS EN DESARROLLO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "CONTRATOS EN EJECUCION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "PLANTACIONES AGRICOLAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "LIFO"
+         }, 
+         {
+          "name": "PARA DIFERENCIA DE INVENTARIO FISICO"
+         }, 
+         {
+          "name": "PARA PERDIDAS DE INVENTARIOS"
+         }, 
+         {
+          "name": "PARA OBSOLESCENCIA"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "POR URBANIZAR"
+         }, 
+         {
+          "name": "URBANIZADOS POR CONSTRUIR"
+         }
+        ], 
+        "name": "TERRENOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "MATERIALES, REPUESTOS Y ACCESORIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "BIENES RAICES PARA LA VENTA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "SEMOVIENTES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "ENVASES Y EMPAQUES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "INVENTARIOS EN TRANSITO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "OBRAS DE CONSTRUCCION EN CURSO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "OBRAS DE URBANISMO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "PRODUCTOS EN PROCESO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "MATERIAS PRIMAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRODUCTOS DE PESCA"
+         }, 
+         {
+          "name": "SUBPRODUCTOS"
+         }, 
+         {
+          "name": "PRODUCTOS MANUFACTURADOS"
+         }, 
+         {
+          "name": "PRODUCTOS EXTRAIDOS Y/O PROCESADOS"
+         }, 
+         {
+          "name": "PRODUCTOS AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "PRODUCTOS TERMINADOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "MERCANCIAS NO FABRICADAS POR LA EMPRESA"
+       }
+      ], 
+      "name": "INVENTARIOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "PLANTAS Y REDES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }
+        ], 
+        "name": "MAQUINARIA Y EQUIPOS EN MONTAJE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ALMACENES"
+         }, 
+         {
+          "name": "OFICINAS"
+         }, 
+         {
+          "name": "EDIFICIOS"
+         }, 
+         {
+          "name": "CAFETERIA Y CASINOS"
+         }, 
+         {
+          "name": "SILOS"
+         }, 
+         {
+          "name": "SALAS DE EXHIBICION Y VENTAS"
+         }, 
+         {
+          "name": "FABRICAS Y PLANTAS INDUSTRIALES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "BODEGAS"
+         }, 
+         {
+          "name": "INSTALACIONES AGROPECUARIAS"
+         }, 
+         {
+          "name": "VIVIENDAS PARA EMPLEADOS Y OBREROS"
+         }, 
+         {
+          "name": "INVERNADEROS"
+         }, 
+         {
+          "name": "CASETAS Y CAMPAMENTOS"
+         }, 
+         {
+          "name": "HANGARES"
+         }, 
+         {
+          "name": "PARQUEADEROS, GARAJES Y DEPOSITOS"
+         }, 
+         {
+          "name": "TERMINAL MARITIMO"
+         }, 
+         {
+          "name": "TERMINAL DE BUSES Y TAXIS"
+         }, 
+         {
+          "name": "TERMINAL FERREO"
+         }
+        ], 
+        "name": "CONSTRUCCIONES Y EDIFICACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PAVIMENTACION Y PATIOS"
+         }, 
+         {
+          "name": "PUENTES"
+         }, 
+         {
+          "name": "VIAS"
+         }, 
+         {
+          "name": "CALLES"
+         }, 
+         {
+          "name": "AERODROMOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "VIAS DE COMUNICACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CULTIVOS EN DESARROLLO"
+         }, 
+         {
+          "name": "CULTIVOS AMORTIZABLES"
+         }
+        ], 
+        "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "ARMAMENTO DE VIGILANCIA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "ENVASES Y EMPAQUES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "POZOS ARTESIANOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CANTERAS"
+         }, 
+         {
+          "name": "MINAS"
+         }
+        ], 
+        "name": "MINAS Y CANTERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "BANDAS TRANSPORTADORAS"
+         }, 
+         {
+          "name": "ESTIBAS Y CARRETAS"
+         }, 
+         {
+          "name": "PALAS Y GRUAS"
+         }, 
+         {
+          "name": "MONTACARGAS"
+         }, 
+         {
+          "name": "BICICLETAS"
+         }, 
+         {
+          "name": "MOTOCICLETAS"
+         }, 
+         {
+          "name": "AUTOS, CAMIONETAS Y CAMPEROS"
+         }, 
+         {
+          "name": "CAMIONES, VOLQUETAS Y FURGONES"
+         }, 
+         {
+          "name": "RECOLECTORES Y CONTENEDORES"
+         }, 
+         {
+          "name": "BUSES Y BUSETAS"
+         }, 
+         {
+          "name": "TRACTOMULAS Y REMOLQUES"
+         }
+        ], 
+        "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACUEDUCTO, ACEQUIAS Y CANALIZACIONES"
+         }, 
+         {
+          "name": "PLANTAS DE GENERACION HIDRAULICA"
+         }, 
+         {
+          "name": "INSTALACIONES PARA AGUA Y ENERGIA"
+         }, 
+         {
+          "name": "PLANTAS DE TRANSMISION Y SUBESTACIONES"
+         }, 
+         {
+          "name": "PLANTAS DE DISTRIBUCION"
+         }, 
+         {
+          "name": "PLANTAS DE GENERACION TERMICA"
+         }, 
+         {
+          "name": "PLANTAS DE GENERACION A GAS"
+         }, 
+         {
+          "name": "PLANTAS DE GENERACION DIESEL, GASOLINA Y PETROLEO"
+         }, 
+         {
+          "name": "PLANTAS DE TRATAMIENTO"
+         }, 
+         {
+          "name": "REDES DE DISTRIBUCION"
+         }, 
+         {
+          "name": "GASODUCTOS"
+         }, 
+         {
+          "name": "POLIDUCTOS"
+         }, 
+         {
+          "name": "OLEODUCTOS"
+         }, 
+         {
+          "name": "REDES DE DISTRIBUCION DE VAPOR"
+         }, 
+         {
+          "name": "REDES DE AIRE"
+         }, 
+         {
+          "name": "INSTALACIONES Y EQUIPO DE BOMBEO"
+         }, 
+         {
+          "name": "REDES DE RECOLECCION DE AGUAS NEGRAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "REDES ALIMENTACION DE GAS"
+         }, 
+         {
+          "name": "REDES EXTERNAS DE TELEFONIA"
+         }, 
+         {
+          "name": "PLANTAS DESHIDRATADORAS"
+         }
+        ], 
+        "name": "ACUEDUCTOS, PLANTAS Y REDES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "REDES FERREAS"
+         }, 
+         {
+          "name": "VAGONES"
+         }, 
+         {
+          "name": "LOCOMOTORAS"
+         }
+        ], 
+        "name": "FLOTA Y EQUIPO FERREO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "PLANTAS Y REDES"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }
+        ], 
+        "name": "PROPIEDADES, PLANTA Y EQUIPO EN TRANSITO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "SEMOVIENTES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "YACIMIENTOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }
+        ], 
+        "name": "DEPRECIACION ACUMULADA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DEFECTO FISCAL SOBRE LA CONTABLE (CR)"
+         }, 
+         {
+          "name": "EXCESO FISCAL SOBRE LA CONTABLE"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DEPRECIACION DIFERIDA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }
+        ], 
+        "name": "AMORTIZACION ACUMULADA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "YACIMIENTOS"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "MINAS Y CANTERAS"
+         }
+        ], 
+        "name": "AGOTAMIENTO ACUMULADO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "ARMAMENTO DE VIGILANCIA"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }, 
+         {
+          "name": "ENVASES Y EMPAQUES"
+         }, 
+         {
+          "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "YACIMIENTOS"
+         }, 
+         {
+          "name": "SEMOVIENTES"
+         }, 
+         {
+          "name": "PROPIEDADES, PLANTA Y EQUIPO EN TRANSITO"
+         }, 
+         {
+          "name": "MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "CONSTRUCCIONES EN CURSO"
+         }, 
+         {
+          "name": "MATERIALES PROYECTOS PETROLEROS"
+         }, 
+         {
+          "name": "TERRENOS"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+         }, 
+         {
+          "name": "EQUIPO DE OFICINA"
+         }, 
+         {
+          "name": "MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "MAQUINARIA EN MONTAJE"
+         }, 
+         {
+          "name": "EQUIPO MEDICO-CIENTIFICO"
+         }, 
+         {
+          "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BOTES"
+         }, 
+         {
+          "name": "BOYAS"
+         }, 
+         {
+          "name": "AMARRES"
+         }, 
+         {
+          "name": "CONTENEDORES Y CHASISES"
+         }, 
+         {
+          "name": "BUQUES"
+         }, 
+         {
+          "name": "LANCHAS"
+         }, 
+         {
+          "name": "REMOLCADORAS"
+         }, 
+         {
+          "name": "GABARRAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "MANUALES DE ENTRENAMIENTO PERSONAL TECNICO"
+         }, 
+         {
+          "name": "TURBINAS Y MOTORES"
+         }, 
+         {
+          "name": "EQUIPOS DE VUELO"
+         }, 
+         {
+          "name": "AVIONES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "HELICOPTEROS"
+         }, 
+         {
+          "name": "AVIONETAS"
+         }
+        ], 
+        "name": "FLOTA Y EQUIPO AEREO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "MAQUINARIA Y EQUIPO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "MUEBLES Y ENSERES"
+           }
+          ], 
+          "name": "MUEBLES Y ENSERES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EQUIPOS"
+           }
+          ], 
+          "name": "EQUIPOS"
+         }
+        ], 
+        "name": "EQUIPO DE OFICINA"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "EQUIPOS DE PROCESAMIENTO DE DATOS"
+           }
+          ], 
+          "name": "EQUIPOS DE PROCESAMIENTO DE DATOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EQUIPOS DE TELECOMUNICACIONES"
+           }
+          ], 
+          "name": "EQUIPOS DE TELECOMUNICACIONES"
+         }, 
+         {
+          "name": "EQUIPOS DE RADIO"
+         }, 
+         {
+          "name": "LINEAS TELEFONICAS"
+         }, 
+         {
+          "name": "SATELITES Y ANTENAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "INSTRUMENTAL"
+         }, 
+         {
+          "name": "LABORATORIO"
+         }, 
+         {
+          "name": "ODONTOLOGICO"
+         }, 
+         {
+          "name": "MEDICO"
+         }
+        ], 
+        "name": "EQUIPO MEDICO-CIENTIFICO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE HABITACIONES"
+         }, 
+         {
+          "name": "DE COMESTIBLES Y BEBIDAS"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "TUBERIAS Y EQUIPO"
+         }, 
+         {
+          "name": "COSTOS DE IMPORTACION MATERIALES"
+         }, 
+         {
+          "name": "PROYECTOS DE CONSTRUCCION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "MATERIALES PROYECTOS PETROLEROS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "URBANOS"
+         }, 
+         {
+          "name": "RURALES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "TERRENOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "POZOS ARTESIANOS"
+         }, 
+         {
+          "name": "PROYECTOS DE EXPLORACION"
+         }, 
+         {
+          "name": "PROYECTOS DE DESARROLLO"
+         }, 
+         {
+          "name": "CONSTRUCCIONES Y EDIFICACIONES"
+         }, 
+         {
+          "name": "ACUEDUCTOS, PLANTAS Y REDES"
+         }, 
+         {
+          "name": "VIAS DE COMUNICACION"
+         }
+        ], 
+        "name": "CONSTRUCCIONES EN CURSO"
+       }
+      ], 
+      "name": "PROPIEDADES, PLANTA Y EQUIPO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ADQUIRIDO O COMPRADO"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "FORMADO O ESTIMADO"
+         }
+        ], 
+        "name": "CREDITO MERCANTIL"
+       }, 
+       {
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CONCESIONES Y FRANQUICIAS"
+         }, 
+         {
+          "name": "KNOW HOW"
+         }, 
+         {
+          "name": "DERECHOS"
+         }, 
+         {
+          "name": "CREDITO MERCANTIL"
+         }, 
+         {
+          "name": "PATENTES"
+         }, 
+         {
+          "name": "MARCAS"
+         }, 
+         {
+          "name": "LICENCIAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "DEPRECIACION Y/O AMORTIZACION ACUMULADA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "LICENCIAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "KNOW HOW"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "EN FIDEICOMISOS DE ADMINISTRACION"
+         }, 
+         {
+          "name": "EN BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO (LEASING)"
+         }, 
+         {
+          "name": "DE EXHIBICION - PELICULAS"
+         }, 
+         {
+          "name": "DERECHOS DE AUTOR"
+         }, 
+         {
+          "name": "EN FIDEICOMISOS INMOBILIARIOS"
+         }, 
+         {
+          "name": "PUESTO DE BOLSA"
+         }, 
+         {
+          "name": "EN FIDEICOMISOS DE GARANTIA"
+         }
+        ], 
+        "name": "DERECHOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "FRANQUICIAS"
+         }, 
+         {
+          "name": "CONCESIONES"
+         }
+        ], 
+        "name": "CONCESIONES Y FRANQUICIAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ADQUIRIDAS"
+         }, 
+         {
+          "name": "FORMADAS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "MARCAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "FORMADAS"
+         }, 
+         {
+          "name": "ADQUIRIDAS"
+         }
+        ], 
+        "name": "PATENTES"
+       }
+      ], 
+      "name": "INTANGIBLES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "HONORARIOS"
+         }, 
+         {
+          "name": "BODEGAJES"
+         }, 
+         {
+          "name": "MANTENIMIENTO EQUIPOS"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "INTERESES"
+         }, 
+         {
+          "name": "SEGUROS Y FIANZAS"
+         }, 
+         {
+          "name": "ARRENDAMIENTOS"
+         }, 
+         {
+          "name": "SUSCRIPCIONES"
+         }, 
+         {
+          "name": "SERVICIOS"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "GASTOS PAGADOS POR ANTICIPADO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "POZOS SECOS"
+         }, 
+         {
+          "name": "OTROS COSTOS DE EXPLORACION"
+         }, 
+         {
+          "name": "POZOS NO COMERCIALES"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "COSTOS DE EXPLORACION POR AMORTIZAR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "MOLDES Y TROQUELES"
+         }, 
+         {
+          "name": "INSTRUMENTAL QUIRURGICO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "LICENCIAS"
+           }
+          ], 
+          "name": "LICENCIAS"
+         }, 
+         {
+          "name": "PUBLICIDAD, PROPAGANDA Y PROMOCION"
+         }, 
+         {
+          "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+         }, 
+         {
+          "name": "IMPUESTO DE RENTA DIFERIDO ?DEBITOS? POR DIFERENCIAS TEMPORALES"
+         }, 
+         {
+          "name": "CUBIERTERIA"
+         }, 
+         {
+          "name": "LOZA Y CRISTALERIA"
+         }, 
+         {
+          "name": "ELEMENTOS DE ROPERIA Y LENCERIA"
+         }, 
+         {
+          "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+         }, 
+         {
+          "name": "PROGRAMAS PARA COMPUTADOR (SOFTWARE)"
+         }, 
+         {
+          "name": "REMODELACIONES"
+         }, 
+         {
+          "name": "ORGANIZACION Y PREOPERATIVOS"
+         }, 
+         {
+          "name": "FERIAS Y EXPOSICIONES"
+         }, 
+         {
+          "name": "ENTRENAMIENTO DE PERSONAL"
+         }, 
+         {
+          "name": "MEJORAS A PROPIEDADES AJENAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "UTILES Y PAPELERIA"
+           }
+          ], 
+          "name": "UTILES Y PAPELERIA"
+         }, 
+         {
+          "name": "CONTRIBUCIONES Y AFILIACIONES"
+         }, 
+         {
+          "name": "PLATERIA"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "CONCURSOS Y LICITACIONES"
+         }, 
+         {
+          "name": "ESTUDIOS, INVESTIGACIONES Y PROYECTOS"
+         }
+        ], 
+        "name": "CARGOS DIFERIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "SERVICIO A POZOS"
+         }, 
+         {
+          "name": "PERFORACION Y EXPLOTACION"
+         }, 
+         {
+          "name": "FACILIDADES DE PRODUCCION"
+         }, 
+         {
+          "name": "PERFORACIONES CAMPOS EN DESARROLLO"
+         }
+        ], 
+        "name": "COSTOS DE EXPLOTACION Y DESARROLLO"
+       }, 
+       {
+        "name": "CARGOS POR CORRECCION MONETARIA DIFERIDA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "COSTOS DE EXPLOTACION Y DESARROLLO"
+         }, 
+         {
+          "name": "COSTOS DE EXPLORACION POR AMORTIZAR"
+         }
+        ], 
+        "name": "AMORTIZACION ACUMULADA"
+       }
+      ], 
+      "name": "DIFERIDOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ESPECIALES MONEDA NACIONAL"
+         }, 
+         {
+          "name": "ROTATORIOS MONEDA EXTRANJERA"
+         }, 
+         {
+          "name": "ROTATORIOS MONEDA NACIONAL"
+         }, 
+         {
+          "name": "DE AMORTIZACION MONEDA EXTRANJERA"
+         }, 
+         {
+          "name": "ESPECIALES MONEDA EXTRANJERA"
+         }, 
+         {
+          "name": "DE AMORTIZACION MONEDA NACIONAL"
+         }
+        ], 
+        "name": "FONDOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BANCOS"
+         }, 
+         {
+          "name": "ORGANISMOS COOPERATIVOS FINANCIEROS"
+         }, 
+         {
+          "name": "CORPORACIONES DE AHORRO Y VIVIENDA"
+         }
+        ], 
+        "name": "CUENTAS DE AHORRO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "MONEDA EXTRANJERA"
+         }, 
+         {
+          "children": [
+           {
+            "name": "CAJAS MENORES"
+           }
+          ], 
+          "name": "CAJAS MENORES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "CAJA GENERAL"
+           }
+          ], 
+          "name": "CAJA GENERAL"
+         }
+        ], 
+        "name": "CAJA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "MONEDA NACIONAL"
+         }, 
+         {
+          "name": "MONEDA EXTRANJERA"
+         }
+        ], 
+        "name": "REMESAS EN TRANSITO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "MONEDA EXTRANJERA"
+         }, 
+         {
+          "name": "MONEDA NACIONAL"
+         }
+        ], 
+        "name": "BANCOS"
+       }
+      ], 
+      "name": "DISPONIBLE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "EMPRESAS COMERCIALES"
+         }, 
+         {
+          "name": "EMPRESAS DE SERVICIOS"
+         }, 
+         {
+          "name": "EMPRESAS INDUSTRIALES"
+         }
+        ], 
+        "name": "PAPELES COMERCIALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "TITULOS INMOBILIARIOS"
+         }, 
+         {
+          "name": "TESOROS"
+         }, 
+         {
+          "name": "TITULOS DE DEVOLUCION DE IMPUESTOS NACIONALES (TIDIS)"
+         }, 
+         {
+          "name": "TITULOS FINANCIEROS INDUSTRIALES Y COMERCIALES"
+         }, 
+         {
+          "name": "TITULOS DE AHORRO EDUCATIVO (TAE)"
+         }, 
+         {
+          "name": "TITULOS DE AHORRO NACIONAL (TAN)"
+         }, 
+         {
+          "name": "TITULOS ENERGETICOS DE RENTABILIDAD CRECIENTE (TER)"
+         }, 
+         {
+          "name": "TITULOS DE AHORRO CAFETERO (TAC)"
+         }, 
+         {
+          "name": "TITULOS FINANCIEROS AGROINDUSTRIALES (TFA)"
+         }, 
+         {
+          "name": "TITULOS DE CREDITO DE FOMENTO"
+         }, 
+         {
+          "name": "TITULOS DE PARTICIPACION"
+         }, 
+         {
+          "name": "TITULOS CANJEABLES POR CERTIFICADOS DE CAMBIO"
+         }, 
+         {
+          "name": "TITULOS DE TESORERIA (TES)"
+         }, 
+         {
+          "name": "TITULOS DE DESARROLLO AGROPECUARIO"
+         }
+        ], 
+        "name": "TITULOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BONOS PUBLICOS MONEDA NACIONAL"
+         }, 
+         {
+          "name": "BONOS CONVERTIBLES EN ACCIONES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "BONOS PUBLICOS MONEDA EXTRANJERA"
+         }, 
+         {
+          "name": "BONOS ORDINARIOS"
+         }
+        ], 
+        "name": "BONOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+         }, 
+         {
+          "name": "ACTIVIDAD FINANCIERA"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+         }, 
+         {
+          "name": "PESCA"
+         }, 
+         {
+          "name": "EXPLOTACION DE MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "INDUSTRIA MANUFACTURERA"
+         }, 
+         {
+          "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+         }, 
+         {
+          "name": "CONSTRUCCION"
+         }, 
+         {
+          "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+         }, 
+         {
+          "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+         }, 
+         {
+          "name": "SERVICIOS SOCIALES Y DE SALUD"
+         }, 
+         {
+          "name": "ENSENANZA"
+         }, 
+         {
+          "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+         }
+        ], 
+        "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+       }, 
+       {
+        "children": [
+         {
+          "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+         }, 
+         {
+          "name": "CONSTRUCCION"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "HOTELES Y RESTAURANTES"
+         }, 
+         {
+          "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+         }, 
+         {
+          "name": "ACTIVIDAD FINANCIERA"
+         }, 
+         {
+          "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+         }, 
+         {
+          "name": "SERVICIOS SOCIALES Y DE SALUD"
+         }, 
+         {
+          "name": "ENSENANZA"
+         }, 
+         {
+          "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+         }, 
+         {
+          "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+         }, 
+         {
+          "name": "EXPLOTACION DE MINAS Y CANTERAS"
+         }, 
+         {
+          "name": "PESCA"
+         }, 
+         {
+          "name": "INDUSTRIA MANUFACTURERA"
+         }, 
+         {
+          "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+         }
+        ], 
+        "name": "ACCIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }
+        ], 
+        "name": "CUENTAS EN PARTICIPACION"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BONOS"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "CERTIFICADOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+         }, 
+         {
+          "name": "CEDULAS"
+         }, 
+         {
+          "name": "TITULOS"
+         }, 
+         {
+          "name": "PAPELES COMERCIALES"
+         }, 
+         {
+          "name": "ACCIONES"
+         }
+        ], 
+        "name": "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS (REPOS)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BONOS PARA DESARROLLO SOCIAL Y SEGURIDAD INTERNA (BDSI)"
+         }, 
+         {
+          "name": "BONOS DE FINANCIAMIENTO PRESUPUESTAL"
+         }, 
+         {
+          "name": "BONOS DE FINANCIAMIENTO ESPECIAL"
+         }, 
+         {
+          "name": "OTRAS"
+         }
+        ], 
+        "name": "OBLIGATORIAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "COMPANIAS DE FINANCIAMIENTO COMERCIAL"
+         }, 
+         {
+          "name": "CORPORACIONES FINANCIERAS"
+         }, 
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "BANCOS COMERCIALES"
+         }
+        ], 
+        "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FIDEICOMISOS DE INVERSION MONEDA NACIONAL"
+         }, 
+         {
+          "name": "FIDEICOMISOS DE INVERSION MONEDA EXTRANJERA"
+         }
+        ], 
+        "name": "DERECHOS FIDUCIARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CEDULAS DE CAPITALIZACION"
+         }, 
+         {
+          "name": "CEDULAS HIPOTECARIAS"
+         }, 
+         {
+          "name": "CEDULAS DE INVERSION"
+         }, 
+         {
+          "name": "OTRAS"
+         }
+        ], 
+        "name": "CEDULAS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CERTIFICADOS DE CAMBIO"
+         }, 
+         {
+          "name": "CERTIFICADOS CAFETEROS VALORIZABLES"
+         }, 
+         {
+          "name": "CERTIFICADOS ELECTRICOS VALORIZABLES (CEV)"
+         }, 
+         {
+          "name": "CERTIFICADOS DE REEMBOLSO TRIBUTARIO (CERT)"
+         }, 
+         {
+          "name": "CERTIFICADOS DE DEPOSITO A TERMINO (CDT)"
+         }, 
+         {
+          "name": "CERTIFICADOS DE AHORRO DE VALOR CONSTANTE (CAVC)"
+         }, 
+         {
+          "name": "CERTIFICADOS DE DESARROLLO TURISTICO"
+         }, 
+         {
+          "name": "CERTIFICADOS DE INVERSION FORESTAL (CIF)"
+         }, 
+         {
+          "name": "CERTIFICADOS DE DEPOSITO DE AHORRO"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "CERTIFICADOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS INVERSIONES"
+         }, 
+         {
+          "name": "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS"
+         }, 
+         {
+          "name": "OBLIGATORIAS"
+         }, 
+         {
+          "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+         }, 
+         {
+          "name": "DERECHOS FIDUCIARIOS"
+         }, 
+         {
+          "name": "CUENTAS EN PARTICIPACION"
+         }, 
+         {
+          "name": "BONOS"
+         }, 
+         {
+          "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+         }, 
+         {
+          "name": "ACCIONES"
+         }, 
+         {
+          "name": "PAPELES COMERCIALES"
+         }, 
+         {
+          "name": "TITULOS"
+         }, 
+         {
+          "name": "CERTIFICADOS"
+         }, 
+         {
+          "name": "CEDULAS"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ACCIONES O DERECHOS EN CLUBES DEPORTIVOS"
+         }, 
+         {
+          "name": "DERECHOS EN CLUBES SOCIALES"
+         }, 
+         {
+          "name": "APORTES EN COOPERATIVAS"
+         }, 
+         {
+          "name": "BONOS EN COLEGIOS"
+         }, 
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DIVERSAS"
+         }
+        ], 
+        "name": "OTRAS INVERSIONES"
+       }
+      ], 
+      "name": "INVERSIONES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ANTICIPO DE IMPUESTOS DE INDUSTRIA Y COMERCIO"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "CONTRIBUCIONES"
+         }, 
+         {
+          "name": "SOBRANTES EN LIQUIDACION PRIVADA DE IMPUESTOS"
+         }, 
+         {
+          "name": "IMPUESTOS DESCONTABLES"
+         }, 
+         {
+          "name": "ANTICIPO DE IMPUESTOS DE RENTA Y COMPLEMENTARIOS"
+         }, 
+         {
+          "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+         }, 
+         {
+          "children": [
+           {
+            "name": " IMPUESTO A LAS VENTAS RETENIDO"
+           }
+          ], 
+          "name": "IMPUESTO A LAS VENTAS RETENIDO"
+         }, 
+         {
+          "name": "RETENCION EN LA FUENTE"
+         }
+        ], 
+        "name": "ANTICIPO DE IMPUESTOS Y CONTRIBUCIONES O SALDOS A FAVOR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IMPUESTO A LAS VENTAS RETENIDO"
+           }
+          ], 
+          "name": "IMPUESTO A LAS VENTAS RETENIDO"
+         }, 
+         {
+          "name": "DE PRESTACION DE SERVICIOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+           }
+          ], 
+          "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+         }, 
+         {
+          "name": "DE CONSTRUCCION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "RETEFTE SOBRE COMPRA DE LUBRICANTES"
+           }
+          ], 
+          "name": "RETEFTE SOBRE COMPRA DE LUBRICANTES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS"
+           }
+          ], 
+          "name": "OTROS"
+         }
+        ], 
+        "name": "RETENCION SOBRE CONTRATOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "A COMPANIAS ASEGURADORAS"
+         }, 
+         {
+          "name": "POR TIQUETES AEREOS"
+         }, 
+         {
+          "name": "A TRANSPORTADORES"
+         }
+        ], 
+        "name": "RECLAMACIONES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "RESPONSABILIDADES"
+         }, 
+         {
+          "name": "MEDICOS, ODONTOLOGICOS Y SIMILARES"
+         }, 
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "CALAMIDAD DOMESTICA"
+         }, 
+         {
+          "name": "EDUCACION"
+         }, 
+         {
+          "name": "VEHICULOS"
+         }, 
+         {
+          "name": "VIVIENDA"
+         }
+        ], 
+        "name": "CUENTAS POR COBRAR A TRABAJADORES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OTROS"
+         }, 
+         {
+          "name": "DEPOSITARIOS"
+         }, 
+         {
+          "name": "COMISIONISTAS DE BOLSAS"
+         }, 
+         {
+          "name": "FONDO DE INVERSION"
+         }, 
+         {
+          "name": "PAGOS POR CUENTA DE TERCEROS"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR DE TERCEROS"
+         }, 
+         {
+          "name": "FONDOS DE INVERSION SOCIAL"
+         }
+        ], 
+        "name": "DEUDORES VARIOS"
+       }, 
+       {
+        "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "CON GARANTIA PERSONAL"
+         }, 
+         {
+          "name": "CON GARANTIA REAL"
+         }
+        ], 
+        "name": "PRESTAMOS A PARTICULARES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "INGRESOS POR COBRAR"
+         }, 
+         {
+          "name": "PROMESAS DE COMPRAVENTA"
+         }, 
+         {
+          "name": "RETENCION SOBRE CONTRATOS"
+         }, 
+         {
+          "name": "RECLAMACIONES"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS"
+         }, 
+         {
+          "name": "ANTICIPOS Y AVANCES"
+         }, 
+         {
+          "name": "CUENTAS DE OPERACION CONJUNTA"
+         }, 
+         {
+          "name": "DEPOSITOS"
+         }, 
+         {
+          "name": "CLIENTES"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR A CASA MATRIZ"
+         }, 
+         {
+          "name": "CUENTAS CORRIENTES COMERCIALES"
+         }, 
+         {
+          "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR A TRABAJADORES"
+         }, 
+         {
+          "name": "PRESTAMOS A PARTICULARES"
+         }, 
+         {
+          "name": "DEUDORES VARIOS"
+         }
+        ], 
+        "name": "PROVISIONES"
+       }, 
+       {
+        "name": "DEUDAS DE DIFICIL COBRO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "DEUDORES CLIENTES NACIONALES"
+           }
+          ], 
+          "name": "NACIONALES"
+         }, 
+         {
+          "name": "DEL EXTERIOR"
+         }, 
+         {
+          "name": "DEUDORES DEL SISTEMA"
+         }
+        ], 
+        "name": "CLIENTES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "COMPANIAS VINCULADAS"
+         }, 
+         {
+          "name": "OTRAS"
+         }, 
+         {
+          "name": "PARTICULARES"
+         }, 
+         {
+          "name": "ACCIONISTAS O SOCIOS"
+         }, 
+         {
+          "name": "CASA MATRIZ"
+         }
+        ], 
+        "name": "CUENTAS CORRIENTES COMERCIALES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESTAMOS"
+         }, 
+         {
+          "name": "VENTAS"
+         }, 
+         {
+          "name": "PAGOS A NOMBRE DE CASA MATRIZ"
+         }, 
+         {
+          "name": "VALORES RECIBIDOS POR CASA MATRIZ"
+         }
+        ], 
+        "name": "CUENTAS POR COBRAR A CASA MATRIZ"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "DOUGLAS CANELON"
+           }, 
+           {
+            "name": "LIGIA MARINA CANELON CASTELLANOS"
+           }, 
+           {
+            "name": "ALFONSO SOTO"
+           }
+          ], 
+          "name": "A ACCIONISTAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "A SOCIOS"
+           }
+          ], 
+          "name": "A SOCIOS"
+         }
+        ], 
+        "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS"
+       }, 
+       {
+        "name": "CUENTAS POR COBRAR A DIRECTORES"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FILIALES"
+         }, 
+         {
+          "name": "SUBSIDIARIAS"
+         }, 
+         {
+          "name": "SUCURSALES"
+         }
+        ], 
+        "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS"
+       }, 
+       {
+        "name": "APORTES POR COBRAR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AJUSTES POR INFLACION"
+         }, 
+         {
+          "name": "DE ADJUDICACIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "A AGENTES"
+           }
+          ], 
+          "name": "A AGENTES"
+         }, 
+         {
+          "name": "A CONCESIONARIOS"
+         }, 
+         {
+          "name": "A TRABAJADORES"
+         }, 
+         {
+          "name": "A CONTRATISTAS"
+         }, 
+         {
+          "name": "A PROVEEDORES"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "ANTICIPOS Y AVANCES"
+       }, 
+       {
+        "name": "CUENTAS DE OPERACION CONJUNTA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PARA IMPORTACIONES"
+         }, 
+         {
+          "name": "PARA CONTRATOS"
+         }, 
+         {
+          "name": "PARA SERVICIOS"
+         }, 
+         {
+          "name": "PARA RESPONSABILIDADES"
+         }, 
+         {
+          "name": "PARA JUICIOS EJECUTIVOS"
+         }, 
+         {
+          "name": "EN GARANTIA"
+         }, 
+         {
+          "name": "PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES"
+         }, 
+         {
+          "name": "OTROS"
+         }
+        ], 
+        "name": "DEPOSITOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ARRENDAMIENTOS"
+         }, 
+         {
+          "name": "CERT POR COBRAR"
+         }, 
+         {
+          "name": "HONORARIOS"
+         }, 
+         {
+          "name": "INTERESES"
+         }, 
+         {
+          "name": "COMISIONES"
+         }, 
+         {
+          "name": "DIVIDENDOS Y/O PARTICIPACIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Generica a Cobrar"
+           }
+          ], 
+          "name": "OTROS"
+         }, 
+         {
+          "name": "SERVICIOS"
+         }
+        ], 
+        "name": "INGRESOS POR COBRAR"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DE BIENES RAICES"
+         }, 
+         {
+          "name": "DE FLOTA Y EQUIPO DE TRANSPORTE"
+         }, 
+         {
+          "name": "DE MAQUINARIA Y EQUIPO"
+         }, 
+         {
+          "name": "DE FLOTA Y EQUIPO AEREO"
+         }, 
+         {
+          "name": "DE FLOTA Y EQUIPO FERREO"
+         }, 
+         {
+          "name": "DE SEMOVIENTES"
+         }, 
+         {
+          "name": "DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+         }, 
+         {
+          "name": "DE OTROS BIENES"
+         }
+        ], 
+        "name": "PROMESAS DE COMPRA VENTA"
+       }
+      ], 
+      "name": "DEUDORES"
+     }
+    ], 
+    "name": "ACTIVO"
+   }
+  ], 
+  "name": "PLAN DE CUENTAS VAUXOO"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
new file mode 100644
index 0000000..4250e12
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
@@ -0,0 +1,793 @@
+{
+ "name": "Costa Rica - Company 0", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Veh\u00edculos", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Equipo de c\u00f3mputo", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Moibliario y equipo de oficina", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Herramientas mayores", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Maquinaria y equipo de edificios", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Activos depreciables m\u00f3viles"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Edificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "0-Edificios \u2013 Revaluaciones"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Edificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "0-Edificios \u2013 Valores originales"
+           }
+          ], 
+          "name": "0-Edificios"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Edificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "0-Mejoras a edificios \u2013 Revaluaciones"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Edificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "0-Mejoras a edificios \u2013 Valores originales"
+           }
+          ], 
+          "name": "0-Mejoras a edificios"
+         }
+        ], 
+        "name": "0-Activo fijo depreciable"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Terreno 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "0-Valores originales"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Terreno 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "0-Revaluaciones"
+           }
+          ], 
+          "name": "0-Terrenos"
+         }
+        ], 
+        "name": "0-Activo fijo no depreciable"
+       }
+      ], 
+      "name": "0-Activo fijo"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Cuenta PayPal 1"
+           }
+          ], 
+          "name": "0-PayPal"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Fondos en tr\u00e1nsito en bancos", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Fondos en tr\u00e1nsito de PayPal a Bancos", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Fondos en tr\u00e1nsito en tesorer\u00eda", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Fondos en tr\u00e1nsito"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Fondo de caja oficinas centrales USD"
+             }
+            ], 
+            "name": "0-Fondos de caja USD"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Fondo de caja oficinas centrales CRC"
+             }
+            ], 
+            "name": "0-Fondos de caja CRC"
+           }
+          ], 
+          "name": "0-Fondos de caja"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Inversi\u00f3n 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Inversiones a la vista"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Cuenta en USD 1"
+             }
+            ], 
+            "name": "0-Cuentas corrientes USD"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Cuenta en CRC 1"
+             }
+            ], 
+            "name": "0-Cuentas corrientes CRC"
+           }
+          ], 
+          "name": "0-Bancos"
+         }
+        ], 
+        "name": "0-Activo circulante disponible"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Inventario de producto para la venta", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "0-Inventario de consumibles", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Inventarios"
+         }
+        ], 
+        "name": "0-Activo circulante realizable"
+       }, 
+       {
+        "children": [
+         {
+          "name": "0-Cuentas por cobrar a empleados"
+         }, 
+         {
+          "name": "0-Cuentas por cobrar a compa\u00f1\u00edas relacionadas"
+         }, 
+         {
+          "name": "0-Cuentas por cobrar comerciales"
+         }, 
+         {
+          "name": "0-Inversiones de corto plazo"
+         }, 
+         {
+          "name": "0-Otras cuentas por cobrar"
+         }
+        ], 
+        "name": "0-Activo circulante exigible"
+       }
+      ], 
+      "name": "0-Activo circulante"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "0-P\u00f3lizas de seguros prepagadas"
+         }
+        ], 
+        "name": "0-Gastos pagados por anticipado"
+       }, 
+       {
+        "children": [
+         {
+          "name": "0-Dep\u00f3sitos sobre conexiones de Internet"
+         }, 
+         {
+          "name": "0-Dep\u00f3sitos sobre locales en alquiler"
+         }, 
+         {
+          "name": "0-Dep\u00f3sitos sobre derechos telef\u00f3nicos"
+         }
+        ], 
+        "name": "0-Dep\u00f3sitos de garant\u00eda"
+       }
+      ], 
+      "name": "0-Otros activos"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "0-Dep. ac. de herramientas mayores", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "0-Dep. ac. de mobiliario y equipo de oficina", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "0-Dep. ac. de maquinaria y equipo de edificios", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "0-Dep. ac. de equipo de c\u00f3mputo", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "0-Dep. ac. de veh\u00edculos", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "0-Dep. ac. de activos depreciables m\u00f3viles"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Edificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Dep. ac. de edificios \u2013 Valores originales"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Edificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Dep. ac. de edificios \u2013 Revaluaciones"
+         }
+        ], 
+        "name": "0-Dep. ac. de edificios"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Edificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Dep. ac. de mejoras a edificios \u2013 Revaluaciones"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Edificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "0-Dep. ac. de mejoras a edificios \u2013 Valores originales"
+         }
+        ], 
+        "name": "0-Dep. ac. de mejoras a edificios"
+       }
+      ], 
+      "name": "0-Depreciaciones acumuladas sobre activo fijo depreciable"
+     }
+    ], 
+    "name": "0-Activo"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "0-Gastos Financieros", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Depreciaci\u00f3n de activo fijo", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Ajustes", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Perdida por robo", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Donaciones deducibles", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "0-Otros gastos"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Donaciones no deducibles", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Multas", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Gastos de presidencia", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "0-Diferencial cambiario", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "0-Gastos no deducibles"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Cesant\u00eda", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Comisiones", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Cargas patronales", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Aguinaldo", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Preaviso", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Salarios", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Extras", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Bonificaciones", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "0-Salarios y deducciones"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Transporte", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Hospedaje", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "0-Alimentaci\u00f3n", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "0-Vi\u00e1ticos"
+           }
+          ], 
+          "name": "0-Gastos de personal"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Categor\u00eda 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Servicios profesionales"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Campa\u00f1as publicitarias", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "0-Dise\u00f1o de imagen", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Gastos de mercadeo"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Costo de producto", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "0-Costo de producci\u00f3n", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "0-Costo de materia prima", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "0-Costo de distribuci\u00f3n", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "0-Costo de almacenamiento", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Costo de venta de producto"
+         }
+        ], 
+        "name": "0-Gastos operativos"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Departamento 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Equipo de c\u00f3mputo y comunicaci\u00f3n"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Departamento 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Suministros de oficina"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "0-Medidor 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "0-Luz"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Medidor 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "0-Agua"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Contrato 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "0-Internet"
+           }, 
+           {
+            "children": [
+             {
+              "name": "0-Tel\u00e9fono 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "0-Tel\u00e9fono"
+           }
+          ], 
+          "name": "0-Servicios p\u00fablicos"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Compa\u00f1\u00eda administradora 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Cuota por administraci\u00f3n"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Oficina 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "0-Alquiler"
+         }
+        ], 
+        "name": "0-Gastos administrativos"
+       }
+      ], 
+      "name": "0-Gastos principales"
+     }
+    ], 
+    "name": "0-Gastos"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "0-Socio 1", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Aportes de capital"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Socio 1", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Capital social"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Balance inicial", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Balance inicial"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Superavit ganado", 
+        "root_type": "Liability"
+       }, 
+       {
+        "name": "0-Superavit por revaluaci\u00f3n de activos", 
+        "root_type": "Liability"
+       }, 
+       {
+        "name": "0-Super\u00e1vit de capital", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Cuentas de super\u00e1vit"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Reserva para mejoras", 
+        "root_type": "Liability"
+       }, 
+       {
+        "name": "0-Reserva para proyectos", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Otras reservas"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Reserva legal", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Reserva legal"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Periodo 1", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Utilidad o p\u00e9rdida acumulada de periodos anteriores"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual"
+     }
+    ], 
+    "name": "0-Patrimonio"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "0-Donaciones", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "0-Ajustes", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "0-Otros ingresos"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Intereses ganados sobre cuentas corrientes", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "0-Ingresos financieros"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Diferencial cambiario", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "0-Ingresos no gravables"
+     }, 
+     {
+      "name": "0-Ingresos por ventas"
+     }, 
+     {
+      "children": [
+       {
+        "name": "0-Cuota por administraci\u00f3n", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "0-Ingresos por administraci\u00f3n"
+     }
+    ], 
+    "name": "0-Ingresos"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "0-Cuentas por pagar de provisiones"
+         }, 
+         {
+          "name": "0-Cuentas por pagar a empleados"
+         }, 
+         {
+          "name": "0-Cuentas por pagar a proveedores"
+         }, 
+         {
+          "name": "0-Cuentas por pagar a compa\u00f1\u00edas relacionadas"
+         }
+        ], 
+        "name": "0-Cuentas por pagar"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "0-Impuesto de ventas pagado"
+           }, 
+           {
+            "name": "0-Impuesto de ventas por pagar"
+           }
+          ], 
+          "name": "0-Impuesto de ventas"
+         }, 
+         {
+          "children": [
+           {
+            "name": "0-Adelantos de impuesto de renta"
+           }, 
+           {
+            "name": "0-Retenciones de impuesto de renta"
+           }, 
+           {
+            "name": "0-Impuesto de renta por pagar"
+           }
+          ], 
+          "name": "0-Impuesto de renta"
+         }
+        ], 
+        "name": "0-Impuestos"
+       }
+      ], 
+      "name": "0-Pasivo circulante"
+     }
+    ], 
+    "name": "0-Pasivo"
+   }
+  ], 
+  "name": "0-Plan Contable", 
+  "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
new file mode 100644
index 0000000..0ba4f63
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
@@ -0,0 +1,775 @@
+{
+ "name": "Costa Rica - Company 1", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "xImpuesto de renta por pagar"
+           }, 
+           {
+            "name": "xAdelantos de impuesto de renta"
+           }, 
+           {
+            "name": "xRetenciones de impuesto de renta"
+           }
+          ], 
+          "name": "xImpuesto de renta"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xImpuesto de ventas pagado"
+           }, 
+           {
+            "name": "xImpuesto de ventas por pagar"
+           }
+          ], 
+          "name": "xImpuesto de ventas"
+         }
+        ], 
+        "name": "xImpuestos"
+       }, 
+       {
+        "children": [
+         {
+          "name": "xCuentas por pagar a compa\u00f1\u00edas relacionadas"
+         }, 
+         {
+          "name": "xCuentas por pagar a empleados"
+         }, 
+         {
+          "name": "xCuentas por pagar a proveedores"
+         }, 
+         {
+          "name": "xCuentas por pagar de provisiones"
+         }
+        ], 
+        "name": "xCuentas por pagar"
+       }
+      ], 
+      "name": "xPasivo circulante"
+     }
+    ], 
+    "name": "xPasivo"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "xReserva para mejoras", 
+        "root_type": "Liability"
+       }, 
+       {
+        "name": "xReserva para proyectos", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xOtras reservas"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xSocio 1", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xAportes de capital"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xBalance inicial", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xBalance inicial"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xReserva legal", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xReserva legal"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xSuperavit ganado", 
+        "root_type": "Liability"
+       }, 
+       {
+        "name": "xSuperavit por revaluaci\u00f3n de activos", 
+        "root_type": "Liability"
+       }, 
+       {
+        "name": "xSuper\u00e1vit de capital", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xCuentas de super\u00e1vit"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xSocio 1", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xCapital social"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xPeriodo 1", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "xUtilidad o p\u00e9rdida acumulada de periodos anteriores"
+     }
+    ], 
+    "name": "xPatrimonio"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "xDiferencial cambiario", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xMultas", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xGastos de presidencia", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xDonaciones no deducibles", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "xGastos no deducibles"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "xTransporte", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xHospedaje", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xAlimentaci\u00f3n", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "xVi\u00e1ticos"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xCesant\u00eda", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xComisiones", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xCargas patronales", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xAguinaldo", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xPreaviso", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xSalarios", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xExtras", 
+              "root_type": "Expense"
+             }, 
+             {
+              "name": "xBonificaciones", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "xSalarios y deducciones"
+           }
+          ], 
+          "name": "xGastos de personal"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xCampa\u00f1as publicitarias", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "xDise\u00f1o de imagen", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xGastos de mercadeo"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xCosto de distribuci\u00f3n", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "xCosto de almacenamiento", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "xCosto de producto", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "xCosto de producci\u00f3n", 
+            "root_type": "Expense"
+           }, 
+           {
+            "name": "xCosto de materia prima", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xCosto de venta de producto"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xCategor\u00eda 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xServicios profesionales"
+         }
+        ], 
+        "name": "xGastos operativos"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "xDepartamento 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xSuministros de oficina"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xCompa\u00f1\u00eda administradora 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xCuota por administraci\u00f3n"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xOficina 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xAlquiler"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "xMedidor 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "xAgua"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xMedidor 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "xLuz"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xTel\u00e9fono 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "xTel\u00e9fono"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xContrato 1", 
+              "root_type": "Expense"
+             }
+            ], 
+            "name": "xInternet"
+           }
+          ], 
+          "name": "xServicios p\u00fablicos"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xDepartamento 1", 
+            "root_type": "Expense"
+           }
+          ], 
+          "name": "xEquipo de c\u00f3mputo y comunicaci\u00f3n"
+         }
+        ], 
+        "name": "xGastos administrativos"
+       }
+      ], 
+      "name": "xGastos principales"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xGastos Financieros", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xDepreciaci\u00f3n de activo fijo", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xAjustes", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xPerdida por robo", 
+        "root_type": "Expense"
+       }, 
+       {
+        "name": "xDonaciones deducibles", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "xOtros gastos"
+     }
+    ], 
+    "name": "xGastos"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "xBancos"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "xFondo de caja oficinas centrales USD"
+             }
+            ], 
+            "name": "xFondos de caja USD"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xFondo de caja oficinas centrales CRC"
+             }
+            ], 
+            "name": "xFondos de caja CRC"
+           }
+          ], 
+          "name": "xFondos de caja"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xFondos en tr\u00e1nsito en bancos", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xFondos en tr\u00e1nsito de PayPal a Bancos", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xFondos en tr\u00e1nsito en tesorer\u00eda", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xFondos en tr\u00e1nsito"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xInversi\u00f3n 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xInversiones a la vista"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xCuenta PayPal 1"
+           }
+          ], 
+          "name": "xPayPal"
+         }
+        ], 
+        "name": "xActivo circulante disponible"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "xInventario de producto para la venta", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xInventario de consumibles", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xInventarios"
+         }
+        ], 
+        "name": "xActivo circulante realizable"
+       }, 
+       {
+        "children": [
+         {
+          "name": "xInversiones de corto plazo"
+         }, 
+         {
+          "name": "xOtras cuentas por cobrar"
+         }, 
+         {
+          "name": "xCuentas por cobrar a empleados"
+         }, 
+         {
+          "name": "xCuentas por cobrar a compa\u00f1\u00edas relacionadas"
+         }, 
+         {
+          "name": "xCuentas por cobrar comerciales"
+         }
+        ], 
+        "name": "xActivo circulante exigible"
+       }
+      ], 
+      "name": "xActivo circulante"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "xTerreno 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "xValores originales"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xTerreno 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "xRevaluaciones"
+           }
+          ], 
+          "name": "xTerrenos"
+         }
+        ], 
+        "name": "xActivo fijo no depreciable"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "xEdificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "xEdificios \u2013 Revaluaciones"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xEdificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "xEdificios \u2013 Valores originales"
+           }
+          ], 
+          "name": "xEdificios"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xMoibliario y equipo de oficina", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xHerramientas mayores", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xMaquinaria y equipo de edificios", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xVeh\u00edculos", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "xEquipo de c\u00f3mputo", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xActivos depreciables m\u00f3viles"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "xEdificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "xMejoras a edificios \u2013 Valores originales"
+           }, 
+           {
+            "children": [
+             {
+              "name": "xEdificio 1", 
+              "root_type": "Asset"
+             }
+            ], 
+            "name": "xMejoras a edificios \u2013 Revaluaciones"
+           }
+          ], 
+          "name": "xMejoras a edificios"
+         }
+        ], 
+        "name": "xActivo fijo depreciable"
+       }
+      ], 
+      "name": "xActivo fijo"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "xEdificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xDep. ac. de edificios \u2013 Revaluaciones"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xEdificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xDep. ac. de edificios \u2013 Valores originales"
+         }
+        ], 
+        "name": "xDep. ac. de edificios"
+       }, 
+       {
+        "children": [
+         {
+          "name": "xDep. ac. de herramientas mayores", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "xDep. ac. de mobiliario y equipo de oficina", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "xDep. ac. de maquinaria y equipo de edificios", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "xDep. ac. de equipo de c\u00f3mputo", 
+          "root_type": "Asset"
+         }, 
+         {
+          "name": "xDep. ac. de veh\u00edculos", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "xDep. ac. de activos depreciables m\u00f3viles"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "xEdificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xDep. ac. de mejoras a edificios \u2013 Valores originales"
+         }, 
+         {
+          "children": [
+           {
+            "name": "xEdificio 1", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "xDep. ac. de mejoras a edificios \u2013 Revaluaciones"
+         }
+        ], 
+        "name": "xDep. ac. de mejoras a edificios"
+       }
+      ], 
+      "name": "xDepreciaciones acumuladas sobre activo fijo depreciable"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "xDep\u00f3sitos sobre conexiones de Internet"
+         }, 
+         {
+          "name": "xDep\u00f3sitos sobre locales en alquiler"
+         }, 
+         {
+          "name": "xDep\u00f3sitos sobre derechos telef\u00f3nicos"
+         }
+        ], 
+        "name": "xDep\u00f3sitos de garant\u00eda"
+       }, 
+       {
+        "children": [
+         {
+          "name": "xP\u00f3lizas de seguros prepagadas"
+         }
+        ], 
+        "name": "xGastos pagados por anticipado"
+       }
+      ], 
+      "name": "xOtros activos"
+     }
+    ], 
+    "name": "xActivo"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "name": "xDonaciones", 
+        "root_type": "Income"
+       }, 
+       {
+        "name": "xAjustes", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "xOtros ingresos"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xIntereses ganados sobre cuentas corrientes", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "xIngresos financieros"
+     }, 
+     {
+      "name": "xIngresos por ventas"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xCuota por administraci\u00f3n", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "xIngresos por administraci\u00f3n"
+     }, 
+     {
+      "children": [
+       {
+        "name": "xDiferencial cambiario", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "xIngresos no gravables"
+     }
+    ], 
+    "name": "xIngresos"
+   }
+  ], 
+  "name": "xPlan Contable", 
+  "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json b/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
new file mode 100644
index 0000000..5ed2427
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
@@ -0,0 +1,489 @@
+{
+ "name": "Ethiopia Tax and Account Chart Template", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "name": "Other"
+     }, 
+     {
+      "name": "Purchase Returns and Allowances"
+     }, 
+     {
+      "name": "Cost of Goods and Services"
+     }, 
+     {
+      "name": "Inventory Adjustments"
+     }
+    ], 
+    "name": "COST OF GOODS SOLD"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Commercial Loan"
+         }
+        ], 
+        "name": "Foreign Loans"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Commercial Loan"
+         }
+        ], 
+        "name": "Local Loans"
+       }
+      ], 
+      "name": "Long-Term Debt"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Retention on contract"
+         }
+        ], 
+        "name": "Retentions"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pension contribution payable"
+         }, 
+         {
+          "name": "Trade Creditors"
+         }, 
+         {
+          "name": "Grace period payables"
+         }, 
+         {
+          "name": "VAT Payable"
+         }, 
+         {
+          "name": "Witholding Payable"
+         }, 
+         {
+          "name": "Salary payable"
+         }, 
+         {
+          "name": "Federal Income Tax"
+         }
+        ], 
+        "name": "Accounts Payable"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Other deposits"
+         }
+        ], 
+        "name": "Deposits"
+       }
+      ], 
+      "name": "Payables"
+     }
+    ], 
+    "name": "LIABILITIES"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Allowances to contract staff"
+         }, 
+         {
+          "name": "Allowances to permanent staff"
+         }, 
+         {
+          "name": "Allowances to external contract staff"
+         }
+        ], 
+        "name": "Allowances/benefits"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Contribution to permanent staff pensions"
+         }
+        ], 
+        "name": "Pension Contributions"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Wages to contract staff"
+         }, 
+         {
+          "name": "Salaries to permanent staff"
+         }, 
+         {
+          "name": "Miscellaneous payments to staff"
+         }, 
+         {
+          "name": "Wages to casual staff"
+         }, 
+         {
+          "name": "Wages to external contract staff"
+         }
+        ], 
+        "name": "Compensation"
+       }
+      ], 
+      "name": "PERSONNEL SERVICES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Official entertainment"
+         }, 
+         {
+          "name": "Transport fees"
+         }, 
+         {
+          "name": "Per diem"
+         }
+        ], 
+        "name": "Travelling and Official Entertainment Services"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Maintenance and repair of plant, machinery, and equipment"
+         }, 
+         {
+          "name": "Maintenance and repair of vehicles and other transport"
+         }, 
+         {
+          "name": "Maintenance and repair of buildings, furnishings and fixtures"
+         }, 
+         {
+          "name": "Maintenance and repair of infrastructure"
+         }
+        ], 
+        "name": "Maintenance and Repair Services"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Agriculture, forestry and marine inputs"
+         }, 
+         {
+          "name": "Veterinary supplies and drugs"
+         }, 
+         {
+          "name": "Research and development supplies"
+         }, 
+         {
+          "name": "Miscellaneous equipment"
+         }, 
+         {
+          "name": "Other material and supplies"
+         }, 
+         {
+          "name": "Uniforms, clothing, bedding"
+         }, 
+         {
+          "name": "Printing"
+         }, 
+         {
+          "name": "Office supplies"
+         }, 
+         {
+          "name": "Educational supplies"
+         }, 
+         {
+          "name": "Medical supplies"
+         }, 
+         {
+          "name": "Fuel and lubricants"
+         }, 
+         {
+          "name": "Food"
+         }
+        ], 
+        "name": "Goods and Supplies"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Local training"
+         }, 
+         {
+          "name": "External training"
+         }
+        ], 
+        "name": "Training Services"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Water and other utilities"
+         }, 
+         {
+          "name": "Telecommunication charges"
+         }, 
+         {
+          "name": "Freight"
+         }, 
+         {
+          "name": "Insurance"
+         }, 
+         {
+          "name": "Electricity charges"
+         }, 
+         {
+          "name": "Fees and charges"
+         }, 
+         {
+          "name": "Contracted professional services"
+         }, 
+         {
+          "name": "Advertising"
+         }, 
+         {
+          "name": "Rent"
+         }
+        ], 
+        "name": "Contracted Services"
+       }
+      ], 
+      "name": "GOODS AND SERVICES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Pre-construction activities"
+         }, 
+         {
+          "name": "Construction of buildings"
+         }, 
+         {
+          "name": "Construction of infrastructure"
+         }
+        ], 
+        "name": "Construction"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Depreciation of vehicles and other vehicular transport"
+         }, 
+         {
+          "name": "Depreciation of plant, machinery and equipment"
+         }, 
+         {
+          "name": "Depreciation of buildings, furnishings and fixtures"
+         }, 
+         {
+          "name": "Depreciation of livestock and transport animals"
+         }
+        ], 
+        "name": "Fixed Assets"
+       }
+      ], 
+      "name": "FIXED ASSETS AND CONSTRUCTION"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Payments of interest and bank charges on local debt"
+         }, 
+         {
+          "name": "Payments on the principal of foreign debt"
+         }, 
+         {
+          "name": "Payments on the principal of local debt"
+         }, 
+         {
+          "name": "Payments of interest and bank charges on foreign debt"
+         }
+        ], 
+        "name": "Debt Payments"
+       }
+      ], 
+      "name": "OTHER PAYMENTS"
+     }
+    ], 
+    "name": "EXPENSES"
+   }, 
+   {
+    "children": [
+     {
+      "name": "Stock"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Other Debtors"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Advance to supplier"
+         }, 
+         {
+          "name": "Advance to contractors"
+         }, 
+         {
+          "name": "Advance to consultant"
+         }
+        ], 
+        "name": "Prepayments"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VAT Withholding Receivable on Sales"
+         }, 
+         {
+          "name": "Trade Debtors"
+         }, 
+         {
+          "name": "Withholding Receivable on Sales"
+         }, 
+         {
+          "name": "VAT Receivable on Purchases"
+         }, 
+         {
+          "name": "Cash shortage"
+         }, 
+         {
+          "name": "Advance to staff"
+         }, 
+         {
+          "name": "Suspense"
+         }, 
+         {
+          "name": "Cash Registers"
+         }
+        ], 
+        "name": "Accounts Receivable"
+       }
+      ], 
+      "name": "Receivables"
+     }, 
+     {
+      "name": "Investments"
+     }, 
+     {
+      "name": "Long Term Loans"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Finished Goods"
+       }, 
+       {
+        "name": "Work in Progress"
+       }
+      ], 
+      "name": "Production Stock"
+     }, 
+     {
+      "name": "Goods in Transit"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Construction of buildings"
+         }, 
+         {
+          "name": "Construction of infrastructure"
+         }
+        ], 
+        "name": "Construction in Progress"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Plant machinery and equipment"
+         }, 
+         {
+          "name": "Furnishings and fixtures"
+         }, 
+         {
+          "name": "Aircraft, boats, etc"
+         }, 
+         {
+          "name": "Vehicles and other vehicular transport"
+         }, 
+         {
+          "name": "Infrastructure"
+         }, 
+         {
+          "name": "Buildings"
+         }, 
+         {
+          "name": "Livestock and tansport animals"
+         }
+        ], 
+        "name": "Property and Equipment"
+       }
+      ], 
+      "name": "Fixed Assets"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Investments current assets"
+       }, 
+       {
+        "name": "Cash on hand and at bank"
+       }, 
+       {
+        "name": "Letter of Credit restricted account"
+       }, 
+       {
+        "name": "Cash at bank in foreigh currency"
+       }
+      ], 
+      "name": "Cash and Cash Equivalents"
+     }
+    ], 
+    "name": "ASSETS"
+   }, 
+   {
+    "children": [
+     {
+      "name": "Profit and loss account"
+     }, 
+     {
+      "name": "Reserves"
+     }, 
+     {
+      "name": "Share capital / equity"
+     }
+    ], 
+    "name": "NET ASSETS/EQUITY"
+   }, 
+   {
+    "children": [
+     {
+      "name": "Sales of Goods and Services"
+     }
+    ], 
+    "name": "REVENUE"
+   }
+  ], 
+  "name": "Ethiopia", 
+  "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
new file mode 100644
index 0000000..e29a957
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
@@ -0,0 +1,8036 @@
+{
+ "name": "RRIF-ov ra\u010dunski plan za poduzetnike", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Revalorizacijske pri\u010duve nastale do kraja 2000."
+         }, 
+         {
+          "name": "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004."
+         }
+        ], 
+        "name": "Revalorizacijske pri\u010duve ranijih godina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostale revalorizacijske pri\u010duve"
+         }, 
+         {
+          "name": "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)"
+         }, 
+         {
+          "name": "Pri\u010duve iz revalorizacije financijske imovine"
+         }
+        ], 
+        "name": "Revalorizacijske pri\u010duve"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1"
+         }
+        ], 
+        "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1"
+         }
+        ], 
+        "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1"
+         }
+        ], 
+        "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1"
+         }
+        ], 
+        "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)"
+       }
+      ], 
+      "name": "REVALORIZACIJSKE PRI\u010cUVE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Otkupljeni vlastiti udjeli"
+         }, 
+         {
+          "name": "Otkupljene vlastite dionice"
+         }, 
+         {
+          "name": "Vlastite dionice za opcijsku namjenu"
+         }
+        ], 
+        "name": "Vlastite dionice i udjeli (odbitna- dugovna stavka)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja"
+         }, 
+         {
+          "name": "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl."
+         }, 
+         {
+          "name": "Pri\u010duve za restrukturiranje"
+         }
+        ], 
+        "name": "Statutarne pri\u010duve"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pri\u010duve za pokri\u0107e gubitka"
+         }, 
+         {
+          "name": "Pri\u010duve za pove\u0107anje temeljnog kapitala"
+         }, 
+         {
+          "name": "Pri\u010duve prema ZTD"
+         }
+        ], 
+        "name": "Zakonske pri\u010duve (u d.d.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pri\u010duve za opcijske dionice za zaposlenike"
+         }, 
+         {
+          "name": "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara"
+         }, 
+         {
+          "name": "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr."
+         }, 
+         {
+          "name": "Pri\u010duve za vlastite (trezorske) dionice i udjele"
+         }
+        ], 
+        "name": "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pri\u010duve za nerealizirane dobitke iz udjela"
+         }, 
+         {
+          "name": "Slobodne pri\u010duve iz neraspore\u0111enog dobitka"
+         }, 
+         {
+          "name": "Pri\u010duve za nagrade i sl."
+         }, 
+         {
+          "name": "Pri\u010duve za pokri\u0107e gubitka u poslovanju"
+         }
+        ], 
+        "name": "Ostale pri\u010duve"
+       }
+      ], 
+      "name": "PRI\u010cUVE IZ DOBITKA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Kapital iz ulaganja obrtnika dobita\u0161a-a1"
+         }
+        ], 
+        "name": "Kapital iz ulaganja obrtnika dobita\u0161a"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1"
+         }
+        ], 
+        "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1"
+         }
+        ], 
+        "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1"
+         }
+        ], 
+        "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1"
+         }
+        ], 
+        "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1"
+         }
+        ], 
+        "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalne pri\u010duve iz drugih izvora-a1"
+         }
+        ], 
+        "name": "Kapitalne pri\u010duve iz drugih izvora"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1"
+         }
+        ], 
+        "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapitalni dobitak na prodane emitirane dionice-a1"
+         }
+        ], 
+        "name": "Kapitalni dobitak na prodane emitirane dionice"
+       }
+      ], 
+      "name": "KAPITALNE PRI\u010cUVE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1"
+         }
+        ], 
+        "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dr\u017eavni kapital u udjelima-a1"
+         }
+        ], 
+        "name": "Dr\u017eavni kapital u udjelima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapital \u010dlanova zadruge-a1"
+         }
+        ], 
+        "name": "Kapital \u010dlanova zadruge"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)"
+         }, 
+         {
+          "name": "Temeljni dioni\u010dki kapital (obi\u010dne dionice)"
+         }, 
+         {
+          "name": "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)"
+         }
+        ], 
+        "name": "Upisani temeljni kapital koji je pla\u0107en"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Upisani temeljni kapital manjinskih \u010dlanova-a1"
+         }
+        ], 
+        "name": "Upisani temeljni kapital manjinskih \u010dlanova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)"
+         }
+        ], 
+        "name": "Upisani kapital koji nije pla\u0107en"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1"
+         }
+        ], 
+        "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva"
+       }
+      ], 
+      "name": "TEMELJNI - (UPISANI) KAPITAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)"
+         }
+        ], 
+        "name": "Manjinski interes"
+       }
+      ], 
+      "name": "MANJINSKI INTERES"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Gubitak iz privremenih razlika"
+         }, 
+         {
+          "name": "Nepokriveni gubitak"
+         }, 
+         {
+          "name": "Gubitak koji se pokriva"
+         }
+        ], 
+        "name": "Gubitak poslovne godine (analitika po \u010dlanovima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O."
+         }, 
+         {
+          "name": "Dobitak za manjinske \u010dlanove dru\u0161tva"
+         }, 
+         {
+          "name": "Dobitak za tajnog \u010dlana dru\u0161tva"
+         }, 
+         {
+          "name": "Dobitak za nagrade zaposlenicima"
+         }, 
+         {
+          "name": "Dobitak financijske godine (neraspore\u0111en)"
+         }, 
+         {
+          "name": "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)"
+         }, 
+         {
+          "name": "Dobitak iz privremenih razlika (odgo\u0111eni porezi)"
+         }, 
+         {
+          "name": "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)"
+         }
+        ], 
+        "name": "Dobitak poslovne godine"
+       }
+      ], 
+      "name": "DOBITAK ILI GUBITAK POSLOVNE GODINE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Zadr\u017eani dobitak iz negativnog goodwilla"
+         }, 
+         {
+          "name": "Zadr\u017eani dobitak po prijedlogu uprave i N.O."
+         }, 
+         {
+          "children": [
+           {
+            "name": "Zadr\u017eani dobitak - neispl. dividende"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
+           }, 
+           {
+            "name": "Neraspore\u0111eni zadr\u017eani dobitak"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)"
+           }
+          ], 
+          "name": "Zadr\u017eani dobitak iz 2001. do 2004."
+         }, 
+         {
+          "children": [
+           {
+            "name": "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak koji \u010deka raspored"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak - neispla\u0107ena dividenda"
+           }
+          ], 
+          "name": "Zadr\u017eani dobitci ostvareni do kraja 2000."
+         }, 
+         {
+          "name": "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak - neispl. dividenda"
+           }, 
+           {
+            "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)"
+           }, 
+           {
+            "name": "Neraspore\u0111eni zadr\u017eani dobitak"
+           }
+          ], 
+          "name": "Zadr\u017eani dobitak od 2005. i poslije"
+         }
+        ], 
+        "name": "Zadr\u017eani dobitak (iz prethodnih godina)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitak (dio) koji je iznad kapitala"
+         }, 
+         {
+          "name": "Preneseni gubitak (iz godine 200_.)"
+         }, 
+         {
+          "name": "Preneseni gubitak (iz godine 201_.)"
+         }
+        ], 
+        "name": "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)"
+       }
+      ], 
+      "name": "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosni papiri na \u010duvanju (obveznice, dionice)"
+         }, 
+         {
+          "name": "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)"
+         }, 
+         {
+          "name": "Prodajna mjesta za izdane obveznice"
+         }, 
+         {
+          "name": "Blokovi ulaznica"
+         }
+        ], 
+        "name": "Vrijednosnice u manipulaciji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje"
+         }, 
+         {
+          "name": "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite"
+         }, 
+         {
+          "name": "Primljene zadu\u017enice"
+         }, 
+         {
+          "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj"
+         }, 
+         {
+          "name": "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja"
+         }, 
+         {
+          "name": "Kori\u0161tene garancije u tijeku"
+         }, 
+         {
+          "name": "Izdane zadu\u017enice"
+         }, 
+         {
+          "name": "Izdane mjenice"
+         }
+        ], 
+        "name": "Vrijednosni papiri"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Materijalna prava"
+         }, 
+         {
+          "name": "Krediti ugovoreni"
+         }, 
+         {
+          "name": "Prava na kori\u0161tenja"
+         }, 
+         {
+          "name": "Prava na ratne reparacije i \u0161tete od oduzete imovine"
+         }, 
+         {
+          "name": "Prava po loro akreditivima (inozemni partneri)"
+         }, 
+         {
+          "name": "Hipoteka na tu\u0111oj imovini"
+         }, 
+         {
+          "name": "Prava po loro akreditivima (doma\u0107i partneri)"
+         }
+        ], 
+        "name": "Prava"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Primljena roba u komisiju i konsignaciju (tu\u0111a)"
+         }, 
+         {
+          "name": "Materijal i roba u doradi (tu\u0111a)"
+         }, 
+         {
+          "name": "Pozajmica strojeva i alata"
+         }, 
+         {
+          "name": "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju"
+         }, 
+         {
+          "name": "Roba u skladi\u0161tu (tu\u0111a)"
+         }, 
+         {
+          "name": "Ambala\u017ea na kori\u0161tenju (tu\u0111a)"
+         }, 
+         {
+          "name": "Vlasni\u0161tvo orta\u010dke zajednice"
+         }, 
+         {
+          "name": "Materijali za doradne - lohn-poslove"
+         }, 
+         {
+          "name": "Roba u izvozu"
+         }, 
+         {
+          "name": "Zgrade i zemlji\u0161ta u zakupu"
+         }
+        ], 
+        "name": "Imovina - materijalna u optjecaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za izdane mjenice"
+         }, 
+         {
+          "name": "Obveze za izdane zadu\u017enice"
+         }, 
+         {
+          "name": "Obveze za kori\u0161tene garancije u tijeku"
+         }, 
+         {
+          "name": "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite"
+         }, 
+         {
+          "name": "Jamstva od du\u017enika kao instrument pla\u0107anja"
+         }, 
+         {
+          "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj"
+         }, 
+         {
+          "name": "Obveze za primljene zadu\u017enice"
+         }
+        ], 
+        "name": "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Du\u017enici po hipoteci"
+         }, 
+         {
+          "name": "Ulaga\u010di u materijalna prava"
+         }, 
+         {
+          "name": "Izvor prava na kori\u0161tenje"
+         }, 
+         {
+          "name": "Krediti odobreni"
+         }, 
+         {
+          "name": "Ratne reparacije i nadoknade \u0161teta"
+         }, 
+         {
+          "name": "Izvori prava loro-akreditiva (doma\u0107i partneri)"
+         }, 
+         {
+          "name": "Izvori prava loro-akreditiva (inozemni partneri)"
+         }, 
+         {
+          "name": "Obveze zastupnika iz prodaje prema nalogodavcu"
+         }
+        ], 
+        "name": "Izvori prava"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vlasnici zemlji\u0161ta i zgrada u zakupu"
+         }, 
+         {
+          "name": "Obveze za robu u izvozu (tu\u0111a roba)"
+         }, 
+         {
+          "name": "Obveze za materijale u doradi - lohnu"
+         }, 
+         {
+          "name": "Ortaci - vlasni\u0161tvo orta\u010dke zajednice"
+         }, 
+         {
+          "name": "Vlasnici ambala\u017ee u kori\u0161tenju"
+         }, 
+         {
+          "name": "Vlasnici robe u na\u0161im skladi\u0161tima"
+         }, 
+         {
+          "name": "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e"
+         }, 
+         {
+          "name": "Vlasnici pozajmljenih strojeva i alata"
+         }, 
+         {
+          "name": "Vlasnici materijala i robe u doradi"
+         }, 
+         {
+          "name": "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)"
+         }
+        ], 
+        "name": "Izvori materijalne imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cisti dobitak"
+         }, 
+         {
+          "name": "Tro\u0161ak kamata budu\u0107eg razdoblja"
+         }, 
+         {
+          "name": "Investicija - ulaganje - rashodi"
+         }, 
+         {
+          "name": "Prihod - priljev"
+         }, 
+         {
+          "name": "Dobitak"
+         }, 
+         {
+          "name": "Porezi i druga davanja"
+         }
+        ], 
+        "name": "Obra\u010dun dobitka investicijskog pothvata"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Izvori prihoda - priljeva"
+         }, 
+         {
+          "name": "Obveze prema ulaga\u010dima"
+         }, 
+         {
+          "name": "Obveze iz planiranog \u010distog dobitka"
+         }, 
+         {
+          "name": "Obveze za porez i druga javna davanja"
+         }, 
+         {
+          "name": "Ukalkulirani - planirani dobitak"
+         }
+        ], 
+        "name": "Obveze s osnove investicijskog pothvata"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveznice i druge vrijednosnice"
+         }, 
+         {
+          "name": "Vrijednosni papiri (obveznice, dionice)"
+         }, 
+         {
+          "name": "Vrijednost zalihe blokova ulaznica"
+         }, 
+         {
+          "name": "Prodajna mjesta za izdane obveznice"
+         }, 
+         {
+          "name": "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima"
+         }
+        ], 
+        "name": "Obveze za izdane vrijednosnice u manipulaciji"
+       }
+      ], 
+      "name": "IZVANBILAN\u010cNI ZAPISI"
+     }
+    ], 
+    "name": "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Dobitak razdoblja (poslije poreza)"
+         }, 
+         {
+          "name": "Gubitak razdoblja"
+         }
+        ], 
+        "name": "Dobitak ili gubitak razdoblja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitak prije oporezivanja-a1"
+         }
+        ], 
+        "name": "Gubitak prije oporezivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitak prije oporezivanja-a1"
+         }
+        ], 
+        "name": "Dobitak prije oporezivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Porez na dobitak (gubitak)-a1"
+         }
+        ], 
+        "name": "Porez na dobitak (gubitak)"
+       }
+      ], 
+      "name": "DOBITAK ILI GUBITAK RAZDOBLJA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Gubitak koji tereti manjinski interes-a1"
+         }
+        ], 
+        "name": "Gubitak koji tereti manjinski interes"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitak pripisan manjinskom interesu-a1"
+         }
+        ], 
+        "name": "Dobitak pripisan manjinskom interesu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitak pripisan imateljima kapitala matice-a1"
+         }
+        ], 
+        "name": "Dobitak pripisan imateljima kapitala matice"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitak koji tereti imatelje kapitala matice-a1"
+         }
+        ], 
+        "name": "Gubitak koji tereti imatelje kapitala matice"
+       }
+      ], 
+      "name": "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA"
+     }
+    ], 
+    "name": "FINANCIJSKI REZULTAT POSLOVANJA"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Udio u dobitku povezanih dru\u0161tava"
+         }, 
+         {
+          "name": "Udio u dobitku orta\u0161tva"
+         }
+        ], 
+        "name": "Udio u dobitku od pridru\u017eenih poduzetnika"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Udio u gubitku ortaka"
+         }, 
+         {
+          "name": "Udio u gubitku povezanih dru\u0161tava"
+         }
+        ], 
+        "name": "Udio u gubitku pridru\u017eenih poduzetnika"
+       }
+      ], 
+      "name": "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Prihodi od prometa nekretnina"
+         }, 
+         {
+          "name": "Prihodi od prodaje robe dane u komisiju ili konsignaciju"
+         }, 
+         {
+          "name": "Prihodi od prodaje robe u povezanim dru\u0161tvima"
+         }, 
+         {
+          "name": "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)"
+         }, 
+         {
+          "name": "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru"
+         }, 
+         {
+          "name": "Prihodi od prodaje uvezene robe na veliko"
+         }, 
+         {
+          "name": "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)"
+         }, 
+         {
+          "name": "Prihodi od prodaje robe na malo (analitika po prodav.)"
+         }, 
+         {
+          "name": "Prihodi od prodaje robe u tranzitu"
+         }
+        ], 
+        "name": "Prihodi od prodaje robe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od preprodaje nekretnina i umjetnina-a1"
+         }
+        ], 
+        "name": "Prihodi od preprodaje nekretnina i umjetnina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje korisnog otpada"
+         }, 
+         {
+          "name": "Prihodi od prikupljanja ambala\u017ee"
+         }, 
+         {
+          "name": "Prihodi od zbrinjavanja otpada"
+         }
+        ], 
+        "name": "Ostali prihodi od prodaje roba i trgova\u010dkih usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od davanja mi\u0161ljenja"
+         }, 
+         {
+          "name": "Prihodi od fran\u0161iza i robnih znakova"
+         }, 
+         {
+          "name": "Prihodi od provizija"
+         }, 
+         {
+          "name": "Prihodi od usluge posredovanja"
+         }
+        ], 
+        "name": "Prihodi od trgova\u010dkih usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje robe na potro\u0161a\u010dki kredit"
+         }, 
+         {
+          "name": "Prihodi od prodaje robe na robni kredit"
+         }
+        ], 
+        "name": "Prihodi od prodaje robe na kredit"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1"
+         }
+        ], 
+        "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)"
+       }
+      ], 
+      "name": "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi uprave, prodaje, administracije (491)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi uprave, prodaje, administracije (491)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali poslovni rashodi - nespomenuti-a1"
+         }
+        ], 
+        "name": "Ostali poslovni rashodi - nespomenuti"
+       }
+      ], 
+      "name": "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)"
+         }, 
+         {
+          "name": "Prihodi od internetskih usluga za inozemstvo"
+         }, 
+         {
+          "name": "Prihodi od poslovnih jedinica u inozemstvu"
+         }, 
+         {
+          "name": "Prihodi od prodaje turisti\u010dkih usluga u inozem."
+         }
+        ], 
+        "name": "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od najmova i zakupa-a1"
+         }
+        ], 
+        "name": "Prihodi od najmova i zakupa"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od hotela i no\u0107enja"
+         }, 
+         {
+          "name": "Prihodi od usluga prijevoza"
+         }, 
+         {
+          "name": "Prihodi od usluga za\u0161tite i istra\u017eivanja"
+         }, 
+         {
+          "name": "Prihodi od promid\u017ebenih usluga"
+         }, 
+         {
+          "name": "Prihodi od prodaje ostalih usluga"
+         }, 
+         {
+          "name": "Prihodi od programskih usluga"
+         }, 
+         {
+          "name": "Prihodi od restorana i gostionica"
+         }, 
+         {
+          "name": "Prihodi od servisnih usluga, usluga popravaka i sl. usluga"
+         }, 
+         {
+          "name": "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga"
+         }, 
+         {
+          "name": "Prihodi od komunalnih usluga"
+         }
+        ], 
+        "name": "Prihodi od prodaje usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda"
+         }, 
+         {
+          "name": "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru"
+         }, 
+         {
+          "name": "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)"
+         }, 
+         {
+          "name": "Prihodi od prodaje stanova i dr. gra\u0111evina"
+         }, 
+         {
+          "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda"
+         }, 
+         {
+          "name": "Prihodi ostvareni u slobodnoj zoni"
+         }, 
+         {
+          "name": "Prodaja u vlastitim prodavaonicama"
+         }, 
+         {
+          "name": "Prihodi od prodaje proizvoda od redovne prodaje"
+         }, 
+         {
+          "name": "Prihodi od prodaje proizvoda na kredit ili otplatu"
+         }, 
+         {
+          "name": "Prihod od prodaje otpadaka iz proizvodnje"
+         }
+        ], 
+        "name": "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1"
+         }
+        ], 
+        "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1"
+         }
+        ], 
+        "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali prihodi od prodaje u\u010dinaka-a1"
+         }
+        ], 
+        "name": "Ostali prihodi od prodaje u\u010dinaka"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi iz orta\u0161tva-a1"
+         }
+        ], 
+        "name": "Prihodi iz orta\u0161tva"
+       }
+      ], 
+      "name": "PRIHODI OD PRODAJE PROIZVODA I USLUGA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1"
+         }
+        ], 
+        "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)"
+       }
+      ], 
+      "name": "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Prihodi od naknadno napla\u0107enih jamstava - garancija"
+         }, 
+         {
+          "name": "Prihodi od ukidanja tro\u0161kova od kojih se odustalo"
+         }, 
+         {
+          "name": "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina"
+         }, 
+         {
+          "name": "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina"
+         }, 
+         {
+          "name": "Naknadno utvr\u0111eni prihodi"
+         }, 
+         {
+          "name": "Prihodovanje dugoro\u010dnih rezerviranja"
+         }, 
+         {
+          "name": "Ukidanje pasiv. vrem. razgrani\u010denja"
+         }, 
+         {
+          "name": "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju"
+         }, 
+         {
+          "name": "Prihodi od naknadno napla\u0107enih reklamacija"
+         }
+        ], 
+        "name": "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od zastare obveza"
+         }, 
+         {
+          "name": "Otpis obveza prema kreditorima"
+         }, 
+         {
+          "name": "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl."
+         }, 
+         {
+          "name": "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr."
+         }, 
+         {
+          "name": "Otpis ostalih obveza"
+         }, 
+         {
+          "name": "Otpis obveza prema zaposlenicima"
+         }
+        ], 
+        "name": "Prihodi od otpisa obveza i popusta"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)"
+         }, 
+         {
+          "name": "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)"
+         }, 
+         {
+          "name": "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)"
+         }, 
+         {
+          "name": "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe"
+         }, 
+         {
+          "name": "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine"
+         }, 
+         {
+          "name": "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)"
+         }, 
+         {
+          "name": "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju"
+         }, 
+         {
+          "name": "Prihodi od prodaje  ulaganja u nekretnine (MRS 40. t. 69.)"
+         }, 
+         {
+          "name": "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora"
+         }, 
+         {
+          "name": "Prihodi od ostalih primitaka bez nadoknade"
+         }
+        ], 
+        "name": "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)"
+         }, 
+         {
+          "name": "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova"
+         }, 
+         {
+          "name": "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene"
+         }
+        ], 
+        "name": "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitci od procjene poljoprivrednih proizvoda"
+         }, 
+         {
+          "name": "Dobitci od prirasta biolo\u0161ke imovine"
+         }, 
+         {
+          "name": "Dobitci od procjene biolo\u0161ke imovine"
+         }
+        ], 
+        "name": "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od procjene ostale imovine"
+         }, 
+         {
+          "name": "Prihodi od procjene zaliha i dr. imovine"
+         }, 
+         {
+          "name": "Prihodi od ukidanja gubitka (MRS 36)"
+         }, 
+         {
+          "name": "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju"
+         }, 
+         {
+          "name": "Prihodi od revalorizacije zaliha"
+         }
+        ], 
+        "name": "Prihodi od revalorizacije - procjene"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu"
+         }, 
+         {
+          "name": "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove"
+         }
+        ], 
+        "name": "Prihodi uporabe vlastitih proizvoda"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali nepredvi\u0111eni prihodi"
+         }, 
+         {
+          "name": "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine"
+         }, 
+         {
+          "name": "Prihod od dugotrajne materijalne imovine namijenjene prodaji"
+         }, 
+         {
+          "name": "Prihod od izvansudskih nagodbi"
+         }
+        ], 
+        "name": "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od dotacija i pomo\u0107i"
+         }, 
+         {
+          "name": "Prihodi od naknada za jamstva"
+         }, 
+         {
+          "name": "Prihodi za manjkove od odgovornih osoba"
+         }, 
+         {
+          "name": "Prihodi od ostalih nadoknada iz poslovanja"
+         }, 
+         {
+          "name": "Prihodi od subvencija"
+         }, 
+         {
+          "name": "Prihodi od refundacije za rad radnika"
+         }, 
+         {
+          "name": "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja"
+         }, 
+         {
+          "name": "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)"
+         }, 
+         {
+          "name": "Prihodi za pokri\u0107e gubitka"
+         }, 
+         {
+          "name": "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja"
+         }
+        ], 
+        "name": "Prihodi od refundac., dotacija, subvencija i nadoknada"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)"
+         }, 
+         {
+          "name": "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)"
+         }, 
+         {
+          "name": "Prihodi od kapara, odustatnina i sl."
+         }, 
+         {
+          "name": "Prihodi od vra\u0107enih premija osiguranja"
+         }, 
+         {
+          "name": "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija"
+         }, 
+         {
+          "name": "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)"
+         }, 
+         {
+          "name": "Prihodi s osnove povrata poreza na promet"
+         }, 
+         {
+          "name": "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci"
+         }, 
+         {
+          "name": "Prihodi od nagrada za proizvod, uslugu, oblik i sl."
+         }, 
+         {
+          "name": "Prihodi od (nevra\u0107enih) kaucija i depozita"
+         }
+        ], 
+        "name": "Ostali poslovni prihodi"
+       }
+      ], 
+      "name": "OSTALI POSLOVNI I IZVANREDNI PRIHODI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nabavna vrijednost prodanih nekretnina i umjetnina-a1"
+         }
+        ], 
+        "name": "Nabavna vrijednost prodanih nekretnina i umjetnina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati"
+         }, 
+         {
+          "name": "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati"
+         }, 
+         {
+          "name": "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati"
+         }, 
+         {
+          "name": "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati"
+         }, 
+         {
+          "name": "Manjak robe na teret odgovorne osobe"
+         }
+        ], 
+        "name": "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1"
+         }
+        ], 
+        "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi zamjene robe u jamstvenom roku-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi zamjene robe u jamstvenom roku"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi prodane robe u tranzitu"
+         }, 
+         {
+          "name": "Tro\u0161ak prodane robe u poslov. jed."
+         }, 
+         {
+          "name": "Tro\u0161ak prodane robe u tuzemstvu"
+         }, 
+         {
+          "name": "Tro\u0161ak prodane robe u inozemstvu"
+         }
+        ], 
+        "name": "Nabavna vrijednost prodane robe"
+       }
+      ], 
+      "name": "TRO\u0160KOVI PRODANE ROBE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)-a1"
+         }
+        ], 
+        "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi nabavne vrijednosti materijala, dijelova, inventara i otpadaka"
+         }, 
+         {
+          "name": "Tro\u0161kovi manjkova materijala, dijelova i inventara kojom se tereti odgovorna osoba"
+         }
+        ], 
+        "name": "Tro\u0161kovi prodanih zaliha materijala i otpadaka (31, 32, 35 i 36)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi realiziranih usluga (490 i 601)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi realiziranih usluga (490 i 601)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)-a1"
+         }
+        ], 
+        "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi isporu\u010denih proizvoda u jamstvenom roku (zamjena)"
+         }, 
+         {
+          "name": "Razlika vi\u0161eg tro\u0161ka proizvodnje od neto-vrij. koja se mo\u017ee realizirati (HSFIt.10.35. i MRS2t.28.-33.)"
+         }, 
+         {
+          "name": "Prekomjerni manjkovi proizvoda (HSFI t. 10.2. i MRS 2, t. 16.) - porezno nepriznati"
+         }, 
+         {
+          "name": "Prekomjerni manjkovi-porezno priznati teh.KRL i \u0161kart u proiz.(60,62,63i64 -HSFI t10.21. i MRS2,t14)"
+         }, 
+         {
+          "name": "Dopu\u0161teni manjkovi -porezno priznati- tehnolo\u0161ki KRL i \u0161kart u proizvodnji (sa skupina 60, 62, 63 i 64)"
+         }
+        ], 
+        "name": "Rashodi zaliha proizvodnje (HSFI 10 i MRS 2)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja-a1"
+         }
+        ], 
+        "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja"
+       }
+      ], 
+      "name": "TRO\u0160KOVI PRODANIH ZALIHA PROIZVODA I USLUGA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)-a1"
+         }
+        ], 
+        "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija-a1"
+         }
+        ], 
+        "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine-a1"
+         }
+        ], 
+        "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)-a1"
+         }
+        ], 
+        "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitci od procjene biolo\u0161ke imovine-a1"
+         }
+        ], 
+        "name": "Gubitci od procjene biolo\u0161ke imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nerealizirani gubitci-a1"
+         }
+        ], 
+        "name": "Nerealizirani gubitci"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.-a1"
+         }
+        ], 
+        "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl."
+       }
+      ], 
+      "name": "IZVANREDNI - OSTALI RASHODI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Prihodi od naplate \u017eivotnog osiguranja"
+         }, 
+         {
+          "name": "Prihodi iz burzovnih transakcija"
+         }, 
+         {
+          "name": "Prihodi iz faktoringa, forwarda, opcija i sl."
+         }, 
+         {
+          "name": "Prihodi od nepla\u0107enih obveza - davanja (za \u0161ume, poreze, \u010dlanarine, naknade i dr.)"
+         }, 
+         {
+          "name": "Prihodi iz fin. leasinga"
+         }
+        ], 
+        "name": "Ostali financijski prihodi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od udjela u dobitku u d.o.o. i dr."
+         }, 
+         {
+          "name": "Prihodi od dividendi"
+         }
+        ], 
+        "name": "Prihodi od dividende i dobitaka iz udjela"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pozitivne te\u010dajne razlike iz ni\u017eih obveza prema inozemstvu"
+         }, 
+         {
+          "name": "Prihodi od ostalih te\u010dajnih razlika"
+         }, 
+         {
+          "name": "Pozitivne te\u010dajne razlike iz tra\u017ebina i stanja deviza na ra\u010dunu"
+         }
+        ], 
+        "name": "Prihodi od te\u010dajnih razlika"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kamate na depozite i jam\u010devine"
+         }, 
+         {
+          "name": "Prihodi od kamata iz financijske imovine i dr."
+         }, 
+         {
+          "name": "Prihodi od zateznih kamata"
+         }, 
+         {
+          "name": "Prihodi od redovnih kamata"
+         }
+        ], 
+        "name": "Prihodi od kamata"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali financijski prihodi od povezanih poduzet"
+         }, 
+         {
+          "name": "Ostali financijski prihodi od povez. poduzetnika"
+         }, 
+         {
+          "name": "Dobitci od prodaje udjela i dionica od povezanih poduzetnika"
+         }, 
+         {
+          "name": "Prihodi od kamata od povezanih poduzetnika"
+         }, 
+         {
+          "name": "Prihodi od te\u010dajnih razlika od povez. poduzet."
+         }, 
+         {
+          "name": "Prihodi od dividende (dobitka) iz udjela u povezanim poduzetnicima"
+         }, 
+         {
+          "name": "Prihodi od valutne (indeksne) klauzule iz odnosa s povezanim poduzetnicima"
+         }
+        ], 
+        "name": "Kamate, te\u010dajne razlike, dividende i sl. prihodi iz odnosa s povezanim poduzetnicima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi negativnog goodwilla-a1"
+         }
+        ], 
+        "name": "Prihodi negativnog goodwilla"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobitci iz promjene vrijednosti ostale imovine"
+         }, 
+         {
+          "name": "Prihodi iz procjene fin. imovine namijenjene za trgovanje (HSFI 15. t. 15.52. i MRS 39. t. 55a. i dr.)"
+         }, 
+         {
+          "name": "Dobitci iz promjene fer vrijednosti ulaganja u nekretnine (HSFI 7. i MRS 40)"
+         }
+        ], 
+        "name": "Nerealizirani dobitci (prihodi) od financijske imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi od kamata, te\u010d. razlika i dr. fin. prihoda iz odnosa s pridru\u017eenim poduz. i od udjela do 20%"
+         }, 
+         {
+          "name": "Financijski prihodi (dividende, dobitci) iz udjela u dru\u0161tvima do 20%"
+         }
+        ], 
+        "name": "Dio prihoda od pridru\u017eenih poduzetnika i sudjeluju\u0107ih interesa"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prihodi iz udjela u investicijskim i dr. fondovima"
+         }, 
+         {
+          "name": "Dobitci od prodaje dionica i udjela (s nepovez. dru\u0161tvima) i dr. vrijed. papira"
+         }, 
+         {
+          "name": "Prihodi od primjene valutne (indeksne) klauzule"
+         }, 
+         {
+          "name": "Ostali financijski prihodi iz odnosa s nepovezanim poduzetnicima i dr. osobama"
+         }, 
+         {
+          "name": "Prihodi od prodaje ostale financijske imovine"
+         }
+        ], 
+        "name": "Ostali financijski prihodi"
+       }
+      ], 
+      "name": "FINANCIJSKI PRIHODI"
+     }
+    ], 
+    "name": "POKRI\u0106E RASHODA I PRIHODI RAZDOBLJA"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Nematerijalna imovina namijenjena prodaji-a1"
+         }
+        ], 
+        "name": "Nematerijalna imovina namijenjena prodaji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Skupina imovine za prodaju (npr. pogon, poslov. jedinica i sl. )"
+         }
+        ], 
+        "name": "Materijalna imovina namijenjena za prodaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji"
+       }
+      ], 
+      "name": "DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora-a1"
+         }
+        ], 
+        "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)-a1"
+         }
+        ], 
+        "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)-a1"
+         }
+        ], 
+        "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obustavljena proizvodnja-a1"
+         }
+        ], 
+        "name": "Obustavljena proizvodnja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Proizvodnja u doradi i manipulaciji-a1"
+         }
+        ], 
+        "name": "Proizvodnja u doradi i manipulaciji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Proizvodnja u slobodnoj zoni-a1"
+         }
+        ], 
+        "name": "Proizvodnja u slobodnoj zoni"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vanjska proizvodnja (kooperacija i dr.)-a1"
+         }
+        ], 
+        "name": "Vanjska proizvodnja (kooperacija i dr.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga"
+       }
+      ], 
+      "name": "PROIZVODNJA - TRO\u0160KOVI KONVERZIJE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)-a1"
+         }
+        ], 
+        "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)-a1"
+         }
+        ], 
+        "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)"
+       }
+      ], 
+      "name": "NEDOVR\u0160ENI PROIZVODI I POLUPROIZVODI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju-a1"
+         }
+        ], 
+        "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje-a1"
+         }
+        ], 
+        "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ura\u010dunani PDV u umjetnine-a1"
+         }
+        ], 
+        "name": "Ura\u010dunani PDV u umjetnine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nekretnine za prodaju (ure\u0111ene)-a1"
+         }
+        ], 
+        "name": "Nekretnine za prodaju (ure\u0111ene)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Umjetnine u prodaji-a1"
+         }
+        ], 
+        "name": "Umjetnine u prodaji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)-a1"
+         }
+        ], 
+        "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)"
+       }
+      ], 
+      "name": "NEKRETNINE I UMJETNINE ZA TRGOVANJE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Bilo\u0161ka imovina za prodaju-a1"
+         }
+        ], 
+        "name": "Zaliha bilo\u0161ke imovine za prodaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zalihe biolo\u0161ke proizvodnje u toku-a1"
+         }
+        ], 
+        "name": "Zalihe biolo\u0161ke proizvodnje u toku"
+       }
+      ], 
+      "name": "BIOLO\u0160KA IMOVINA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi iz orta\u0161tava-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi iz orta\u0161tava"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi dani u komisijsku prodaju-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi dani u komisijsku prodaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi dani u konsignacijsku prodaju-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi dani u konsignacijsku prodaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zalihe nekurentnih proizvoda i otpadaka-a1"
+         }
+        ], 
+        "name": "Zalihe nekurentnih proizvoda i otpadaka"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi u izlo\u017ebenim prostorima-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi u izlo\u017ebenim prostorima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi u doradi, obradi i manipulaciji-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi u doradi, obradi i manipulaciji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi u slobodnoj zoni-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi u slobodnoj zoni"
+       }
+      ], 
+      "name": "ZALIHE GOTOVIH PROIZVODA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Roba u slobodnoj zoni"
+         }, 
+         {
+          "name": "Vlastita roba u carinskom skladi\u0161tu tipa \"D\""
+         }
+        ], 
+        "name": "Roba u carinskom skladi\u0161tu \"D\" ili u slobodnoj zoni"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ura\u010dunani PDV (analitika po prodajnim mjestima i poreznim stopama)"
+         }, 
+         {
+          "name": "Ura\u010dunani porez na luksuz"
+         }
+        ], 
+        "name": "Ura\u010dunani porezi u robi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Roba na putu-a1"
+         }
+        ], 
+        "name": "Roba na putu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednost robe u doradi"
+         }, 
+         {
+          "name": "Tro\u0161kovi u svezi s doradom"
+         }
+        ], 
+        "name": "Roba u doradi, obradi i manipulaciji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Roba u tu\u0111em skladi\u0161tu"
+         }, 
+         {
+          "name": "Roba u izlo\u017ebenim prostorima"
+         }, 
+         {
+          "name": "Roba u tu\u0111im silosima, hladnja\u010dama i sl."
+         }
+        ], 
+        "name": "Roba u tu\u0111em skladi\u0161tu i izlozima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Roba u vlastitom veleprodajnom skladi\u0161tu (analitika po skladi\u0161tima)"
+         }, 
+         {
+          "name": "Zaliha otpadaka od robe"
+         }
+        ], 
+        "name": "Roba u skladi\u0161tu"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Roba u prodavaonici A s PDV-om 23%"
+           }, 
+           {
+            "name": "Roba u prodavaonici A s PDV-om 10%"
+           }, 
+           {
+            "name": "Roba u prodavaonici A s PDV-om 0%, itd."
+           }
+          ], 
+          "name": "Roba u prodavaonici (po prodajnoj cijeni -analitika po prodavaonicama), ili"
+         }
+        ], 
+        "name": "Roba u prodavaonicama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Roba dana u komisijsku ili konsignacijsku prodaju-a1"
+         }
+        ], 
+        "name": "Roba dana u komisijsku ili konsignacijsku prodaju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prepravljene cijene robe zbog monetarnih oscilacija"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje zbog pada cijena, smanjenja uporabljivosti i sl."
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje zaliha robe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Razlika u cijeni robe na skladi\u0161tu (analiti\u010dki po skupinama robe s istom mar\u017eom)"
+         }, 
+         {
+          "name": "Ura\u010dunana mar\u017ea robe u prodavaonici"
+         }
+        ], 
+        "name": "Ura\u010dunana razlika u cijeni robe"
+       }
+      ], 
+      "name": "ROBA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje danih predujmova za robu-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje danih predujmova za robu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dani predujmovi za robu povezanom dru\u0161tvu-a1"
+         }
+        ], 
+        "name": "Dani predujmovi za robu povezanom dru\u0161tvu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dani predujmovi za nabavu robe-a1"
+         }
+        ], 
+        "name": "Dani predujmovi za nabavu robe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dani predujmovi uvozniku za nabavu robe-a1"
+         }
+        ], 
+        "name": "Dani predujmovi uvozniku za nabavu robe"
+       }
+      ], 
+      "name": "PREDUJMOVI ZA NABAVU ROBE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ura\u010dunani porez na luksuz-a1"
+         }
+        ], 
+        "name": "Ura\u010dunani porez na luksuz"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)-a1"
+         }
+        ], 
+        "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda-a1"
+         }
+        ], 
+        "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ura\u010dunani PDV u vrijednosti proizvoda-a1"
+         }
+        ], 
+        "name": "Ura\u010dunani PDV u vrijednosti proizvoda"
+       }
+      ], 
+      "name": "GOTOVI PROIZVODI U VLASTITIM PRODAVAONICAMA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Kupovna cijena robe od dobavlja\u010da-a1"
+         }
+        ], 
+        "name": "Kupovna cijena robe od dobavlja\u010da"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nadoknada uvozniku za uslugu uvoza"
+         }, 
+         {
+          "name": "Transportno osiguranje"
+         }, 
+         {
+          "name": "Tro\u0161kovi posebnog pakiranja - ambala\u017ee"
+         }, 
+         {
+          "name": "Tro\u0161kovi transporta"
+         }, 
+         {
+          "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)"
+         }, 
+         {
+          "name": "Tro\u0161kovi \u010duvanja i rukovanja (u fazi nabave)"
+         }, 
+         {
+          "name": "\u0160pediterski i bankarski tro\u0161kovi"
+         }, 
+         {
+          "name": "Tro\u0161kovi vlastitog transporta (ne vi\u0161e od tarife javnog prijevoza) dovo\u0111enja robe na prodajnu lokaciju"
+         }, 
+         {
+          "name": "Tro\u0161kovi oblikovanja za posebne kupce"
+         }, 
+         {
+          "name": "Ostali tro\u0161kovi kupnje (pregledi, atesti i tro\u0161kovi u svezi s dovo\u0111enjem robe na zalihu -HSFI10 i MRS2)"
+         }
+        ], 
+        "name": "Ostali tro\u0161kovi nabave u svezi s dovo\u0111enjem robe na zalihu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Carina i druge uvozne pristojbe za robu-a1"
+         }
+        ], 
+        "name": "Carina i druge uvozne pristojbe za robu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Posebni porezi (tro\u0161arine)-a1"
+         }
+        ], 
+        "name": "Posebni porezi (tro\u0161arine)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obra\u010dun nabave - tro\u0161ak kupnje-a1"
+         }
+        ], 
+        "name": "Obra\u010dun nabave - tro\u0161ak kupnje"
+       }
+      ], 
+      "name": "OBRA\u010cUN TRO\u0160KOVA NABAVE ROBE - TRO\u0160KOVI KUPNJE"
+     }
+    ], 
+    "name": "PROIZVODNJA, BIOLO\u0160KA IMOVINA, GOTOVI PROIZVODI, ROBA I DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi neto pla\u0107a uprave i prodaje"
+         }, 
+         {
+          "name": "Tro\u0161kovi neto pla\u0107a proizvodnje"
+         }, 
+         {
+          "name": "Ostali povremeni primitci"
+         }
+        ], 
+        "name": "Neto pla\u0107e i nadoknade"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Doprinosi za beneficirani radni sta\u017e"
+         }, 
+         {
+          "name": "Proizvodnja"
+         }, 
+         {
+          "name": "Uprava i prodaja"
+         }, 
+         {
+          "name": "Ostali povremeni primitci"
+         }
+        ], 
+        "name": "Doprinosi na pla\u0107e"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali povremeni primitci"
+         }, 
+         {
+          "name": "Uprava i prodaja"
+         }, 
+         {
+          "name": "Proizvodnja"
+         }
+        ], 
+        "name": "Tro\u0161kovi doprinosa iz pla\u0107a"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali povremeni primitci"
+         }, 
+         {
+          "name": "Proizvodnja"
+         }, 
+         {
+          "name": "Uprava i prodaja"
+         }
+        ], 
+        "name": "Tro\u0161kovi poreza i prireza"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Bruto pla\u0107e (privremeno v. napom. 2)-a1"
+         }
+        ], 
+        "name": "Bruto pla\u0107e (privremeno v. napom. 2)"
+       }
+      ], 
+      "name": "TRO\u0160KOVI OSOBLJA - PLA\u0106E"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ostali nespomenuti poslovni rashodi"
+         }, 
+         {
+          "name": "Tro\u0161kovi -porezno nepriznati- koji nisu u svezi s ostvarivanjem dobitka(\u010dl7, st1,t13.ZoPD-red.br.24PD)"
+         }, 
+         {
+          "name": "Rashodi utvr\u0111eni u postupku nadzora (\u010dl. 7. st. 1. t. 11. ZoPD) - skrivene isplate dobitka"
+         }, 
+         {
+          "name": "Tro\u0161kovi povalstica i dr. oblici imovinskih koristi (\u010dl. 7., st.1. t.10. ZoPD) - porezno nepriznati"
+         }
+        ], 
+        "name": "Ostali tro\u0161kovi - rashodi (\u010dl. 7. ZoPD)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi iz posredovanja"
+         }, 
+         {
+          "name": "Tro\u0161kovi iz orta\u010dkog ugovora"
+         }
+        ], 
+        "name": "Tro\u0161kovi iz drugih aktivnosti (izvan osnovne djelatnosti)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi naknadnih razlika iz nabava"
+         }, 
+         {
+          "name": "Naknadno utvr\u0111eni tro\u0161kovi - ra\u010duni iz prethodnih godina"
+         }, 
+         {
+          "name": "Ispravak pogre\u0161aka prethodnih razdoblja"
+         }
+        ], 
+        "name": "Naknadno utvr\u0111eni tro\u0161kovi poslovanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Izravni otpisi nenapla\u0107enih potra\u017eivanja od kupaca i drugih koja nisu vrijednosno uskla\u0111ena"
+         }, 
+         {
+          "name": "Otpisi nenapla\u0107enih jamstava i drugih osiguranja"
+         }, 
+         {
+          "name": "Tro\u0161kovi ostalih otpisa"
+         }
+        ], 
+        "name": "Otpisi vrijednosno neuskla\u0111enih potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi nenadokna\u0111enih jamstava za prodana dobra"
+         }, 
+         {
+          "name": "Tro\u0161kovi naknadnih reklamacija"
+         }, 
+         {
+          "name": "Naknadno odobreni popusti i odobrenja"
+         }, 
+         {
+          "name": "Tro\u0161kovi uzoraka zbog kontrole i pregleda, izlaganje radi prodaje i sl."
+         }, 
+         {
+          "name": "Tro\u0161kovi nagodbe (razlike iz sni\u017eenja)"
+         }
+        ], 
+        "name": "Tro\u0161ak naknadnih popusta, sni\u017eenja, reklamacija i tro\u0161kovi uzoraka"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali manjkovi iz imovine"
+         }, 
+         {
+          "name": "Manjkovi novca i vrijednosnih papira"
+         }, 
+         {
+          "name": "Prekomjerni manjkovi na zalihama (KRL) iznad normativa+PDV, prema HGK,(\u010dl.7.,st.5.ZoPD)"
+         }, 
+         {
+          "name": "Dopu\u0161teni manjkovi - kalo, rastep, kvar i lom na zalihama prema odlukama HGK, HOK ili internim aktima"
+         }, 
+         {
+          "name": "Manjkovi uslijed vi\u0161e sile (provalna kra\u0111a, elementarna nepogoda)"
+         }
+        ], 
+        "name": "Manjkovi i provalne kra\u0111e na zalihama i drugim sredstvima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Neamortizirana vrijednost rashodovane, uni\u0161tene ili otu\u0111ene dugotrajne imovine"
+         }, 
+         {
+          "name": "Otpisi imovine izvan uporabe - rashod"
+         }, 
+         {
+          "name": "Gubitak od prodane dug. imov. koja se ne amortizira"
+         }, 
+         {
+          "name": "Gubitak od prodaje ost. dug. mat. i nemat. imovine"
+         }, 
+         {
+          "name": "Otpisi materijala i robe - rashod"
+         }
+        ], 
+        "name": "Rashodi - otpisi nematerijalne i materijalne imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali izdatci za \u0161tete"
+         }, 
+         {
+          "name": "Tro\u0161kovi preuzetih obveza iz ugovora"
+         }, 
+         {
+          "name": "Kazne za parkiranje"
+         }, 
+         {
+          "name": "Nadoknade \u0161tete - tro\u0161kovi po nagodbama i sudskim presudama - tu\u017ebama"
+         }, 
+         {
+          "name": "Ugovorene kazne i penali zbog neizvr\u0161enja, propusta i sl."
+         }, 
+         {
+          "name": "Penali, le\u017earine, dangubnine"
+         }, 
+         {
+          "name": "Tro\u0161kovi kazni za prijestupe i prekr\u0161aje i sl. (\u010dl. 7., st. 1., t. 7. ZoPD)"
+         }, 
+         {
+          "name": "Tro\u0161kovi prisilne naplate poreza i dr. davanja (\u010dl. 7., st. 1., t. 6. ZoPD)"
+         }, 
+         {
+          "name": "Nadoknade \u0161teta iz radnog odnosa (npr. za godi\u0161nji odmor, ozljede na radu, od\u0161tetne rente i sl.)"
+         }
+        ], 
+        "name": "Kazne, penali, nadoknade \u0161teta i tro\u0161kovi iz ugovora"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Darovanje politi\u010dkih stranaka i nezavisnih kandidata"
+         }, 
+         {
+          "name": "Darovi bez protu\u010dinidbe prim. i izdatci nisu u svezi s ostv.dobitka+PDV,osim na novac-\u010dl7,st1.,t13ZoPD"
+         }, 
+         {
+          "name": "Porezno nepriznata darovanja iznad 2% UP (iznad dop. s 486) i ino. udruga i sl. (\u010dl.7.st.1.t.10 ZoPD)"
+         }
+        ], 
+        "name": "Darovanja iznad 2% od UP i dr. darovanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Darovanje za op\u0107ekorisne namjene (u novcu ili naravi do 2% od UP pr.god.  - \u010dl. 7., st. 7. ZoPD)"
+         }, 
+         {
+          "name": "Darovanje za zdrav.potrebe (vanjskih osoba do 2% UPpr.god. a nije pokriveno osig.-\u010dl.7.,st.8.ZoPD)"
+         }
+        ], 
+        "name": "Darovanje do 2% od ukupnog prihoda"
+       }
+      ], 
+      "name": "OSTALI POSLOVNI RASHODI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)-a1"
+         }
+        ], 
+        "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)-a1"
+         }
+        ], 
+        "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)"
+       }
+      ], 
+      "name": "RASPORED TRO\u0160KOVA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ostali tro\u0161kovi energije u proizvodnji"
+         }, 
+         {
+          "name": "Tro\u0161ak goriva za teretna vozila (kamione, autobuse, strojeve, brodove i sl.)"
+         }, 
+         {
+          "name": "Elektri\u010dna energija"
+         }, 
+         {
+          "name": "Plin, para, briketi i drva"
+         }, 
+         {
+          "name": "Mazut i ulje za lo\u017eenje"
+         }, 
+         {
+          "name": "Dizelsko gorivo, benzin i motorno ulje (za stroj. i sl.)"
+         }
+        ], 
+        "name": "Potro\u0161ena energija u proizvodnji dobara i usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odstupanja od standardnog tro\u0161ka-a1"
+         }
+        ], 
+        "name": "Odstupanja od standardnog tro\u0161ka"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Uniformirana radna odje\u0107a i obu\u0107a"
+         }, 
+         {
+          "name": "Voda (izvorska) za pi\u0107e"
+         }, 
+         {
+          "name": "Tro\u0161kovi ukrasnog bilja"
+         }, 
+         {
+          "name": "Tro\u0161kovi opomena"
+         }, 
+         {
+          "name": "Materijal i sredstva za \u010di\u0161\u0107enje i odr\u017eavanje"
+         }, 
+         {
+          "name": "Uredski materijal (papir, registratori, olovke, tiskanice, toneri, ulo\u0161ci, kalendari, rokovnici i sl.)"
+         }, 
+         {
+          "name": "Ambala\u017eni materijal, vrpce za blagajne, blokovi papira, pisa\u010di, naljepnice, etikete i dr."
+         }, 
+         {
+          "name": "Tro\u0161kovi otpisa sitnog inventara"
+         }, 
+         {
+          "name": "Ostali materijalni tro\u0161kovi trgovine"
+         }
+        ], 
+        "name": "Materijalni tro\u0161kovi administracije, uprave i prodaje"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Materijali u pomo\u0107noj djelatnosti (za restoran i dr.)"
+         }, 
+         {
+          "name": "Ostali izravni i op\u0107i tro\u0161kovi pogona - uslu\u017ene jedinice (HSFI t. 10.17 i MRS 2, t. 10. do 19.)"
+         }, 
+         {
+          "name": "Poluproizvodi za ugradnju"
+         }, 
+         {
+          "name": "Pomo\u0107ni materijali (mazivo, ljepila, svrdla, pile, no\u017eevi, brusne plo\u010de i dr.)"
+         }, 
+         {
+          "name": "Osnovni materijali i sirovine"
+         }, 
+         {
+          "name": "Dijelovi i sklopovi"
+         }, 
+         {
+          "name": "Materijal pogonske administracije i menad\u017ementa (uredski potro\u0161ni i sl.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi oblikovanja proizvoda za posebne kupce"
+         }, 
+         {
+          "name": "Potro\u0161ni materijal za \u010di\u0161\u0107enje i odr\u017eavanje"
+         }, 
+         {
+          "name": "Materijal za HTZ za\u0161titu, radna i za\u0161titna odje\u0107a i obu\u0107a"
+         }
+        ], 
+        "name": "Tro\u0161kovi sirovina i materijala (za proizvodnju dobara i usluga)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi paleta, gajbi i sl."
+         }, 
+         {
+          "name": "Tro\u0161kovi neodvojive ambala\u017ee u proizvodnji (boce, limenke, kutije i dr.)"
+         }
+        ], 
+        "name": "Tro\u0161kovi ambala\u017ee"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi projekta za temeljna istra\u017eivanja proizvoda"
+         }
+        ], 
+        "name": "Tro\u0161kovi istra\u017eivanja i razvoja (Zak. o znan - Nn. br. 46/07.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Materijal za odr\u017eavanje opreme i objekata"
+         }, 
+         {
+          "name": "Potro\u0161eni rezervni dijelovi za popravak vlastite opreme"
+         }, 
+         {
+          "name": "70% tro\u0161kova rez. dijelova i mat. za automob., plovila i zrakopl.za prijevoz(\u010dl.7.,st.1.,t.4.ZoPD)"
+         }, 
+         {
+          "name": "Tro\u0161ak rez. dijelova (neto + 30% PDV) za slu\u010daj pla\u0107e"
+         }, 
+         {
+          "name": "30% tro\u0161ka rezervnih dijelova i materijala za odr\u017eavanje automobila i dr. za osobni prijevoz +30% PDV-a"
+         }, 
+         {
+          "name": "Ostali tro\u0161kovi rezervnih dijelova"
+         }, 
+         {
+          "name": "Potro\u0161eni vlastiti proizvodi i roba za odr\u017eavanje"
+         }, 
+         {
+          "name": "Tro\u0161kovi zamjene u jamstvenom roku"
+         }
+        ], 
+        "name": "Potro\u0161eni rezervni dijelovi i materijal za odr\u017eavanje"
+       }, 
+       {
+        "children": [
+         {
+          "name": "30% tro\u0161ka inventara i autoguma za osobne automobile +30% PDV-a"
+         }, 
+         {
+          "name": "Trok\u0161. auto guma (neto + 30% PDV) za slu\u010daj pla\u0107e"
+         }, 
+         {
+          "name": "70% tro\u0161ka autoguma za os. automobile i dr. sredstva prijevoza za potrebe administr., uprave i prodaje"
+         }, 
+         {
+          "name": "Tro\u0161kovi autoguma (za kamione, autobuse, teretna vozila i strojeve)"
+         }, 
+         {
+          "name": "Tro\u0161kovi sitnog inventara,"
+         }, 
+         {
+          "name": "Tro\u0161kovi ambala\u017ee (povratne, posebne) - otpis"
+         }
+        ], 
+        "name": "Tro\u0161ak sitnog inventara, ambala\u017ee i autoguma"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali tro\u0161kovi energije"
+         }, 
+         {
+          "name": "Tro\u0161ak goriva za teretna vozila, strojeve i brodove"
+         }, 
+         {
+          "name": "30% goriva za osobni prijevoz +30% PDV-a"
+         }, 
+         {
+          "name": "70% tro\u0161kova goriva za pogon automobila za osobni prijevoz(i automobila u najmu)"
+         }, 
+         {
+          "name": "Gorivo za osob. aut. (neto + 30% PDV) za slu\u010d. pla\u0107e"
+         }, 
+         {
+          "name": "Plin, toplinska energija, briketi, drva"
+         }, 
+         {
+          "name": "Tro\u0161ak elektri\u010dne energije"
+         }
+        ], 
+        "name": "Potro\u0161ena energija u administraciji, upravi i prodaji"
+       }
+      ], 
+      "name": "MATERIJALNI TRO\u0160KOVI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "70% usluga servisa za odr\u017eavanje automobila za osobni prijevoz poduzetnika i zaposlenih"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Servis osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e u naravi"
+           }
+          ], 
+          "name": "Vanjske usluge popravka prodanih a neispravnih dobara u jamstvenom roku"
+         }, 
+         {
+          "name": "Usluge za\u0161tite na radu i odr\u017eavanja okoli\u0161a"
+         }, 
+         {
+          "name": "30% usluga odr\u017eavanja prijevoznih sredstava za osobni prijevoz + 30% PDV-a"
+         }, 
+         {
+          "name": "Nabavljene usluge za investicijsko odr\u017eavanje i popravke (bez vlastitog materijala i dijelova)"
+         }, 
+         {
+          "name": "Nabavljene usluge teku\u0107eg odr\u017eavanja (bez vlastitog materijala i dijelova)"
+         }, 
+         {
+          "name": "Usluge odr\u017eavanja softvera i web stranica"
+         }, 
+         {
+          "name": "Usluge \u010di\u0161\u0107enja i pranja"
+         }, 
+         {
+          "name": "Ostale servisne usluge i usluge osoba"
+         }, 
+         {
+          "name": "Usluge za\u0161titara na \u010duvanju imovine i osoba"
+         }
+        ], 
+        "name": "Usluge odr\u017eavanja i za\u0161tite (servisne usluge)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali tro\u0161kovi registracije prometala"
+         }, 
+         {
+          "name": "Tro\u0161ak registracije dostavnih i teret. vozila i autobusa (sveuk.) i automob. bez poreznog ograni\u010denja"
+         }, 
+         {
+          "name": "Tro\u0161kovi registracije plovila"
+         }, 
+         {
+          "name": "70% tro\u0161ka registracije automobila, plovila i zrakoplova za prijevoz osoba poduz. (osim osiguranja)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Tro\u0161kovi registr. (neto + 30% PDV) - pla\u0107a"
+           }
+          ], 
+          "name": "30% tro\u0161ka registracije sred. za osobni prijevoz + 30% PDV-a (osim tro\u0161kova osiguranja)"
+         }, 
+         {
+          "name": "Tro\u0161kovi koncesija, licencija i dr. prava na prijevoz"
+         }, 
+         {
+          "name": "Tro\u0161kovi nadoknada za ceste, takse i sl."
+         }, 
+         {
+          "name": "Tro\u0161kovi registracije zrakoplova"
+         }, 
+         {
+          "name": "Tro\u0161kovi dozvola za prometne smjerove"
+         }
+        ], 
+        "name": "Usluge registracije prijevoznih sredstava i tro\u0161kovi dozvola"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prijevozne usluge u cestovnom prometu"
+         }, 
+         {
+          "name": "Ostale usluge prijevoza"
+         }, 
+         {
+          "name": "Usluge dostave i logistike"
+         }, 
+         {
+          "name": "Po\u0161tanski tro\u0161kovi"
+         }, 
+         {
+          "name": "Tro\u0161kovi telefona, interneta i sl."
+         }, 
+         {
+          "name": "Prijevozne usluge zrakoplova"
+         }, 
+         {
+          "name": "Prijevozne usluge brodara"
+         }, 
+         {
+          "name": "Prijevozne usluge \u017eeljeznicom"
+         }, 
+         {
+          "name": "Usluge taksi- prijevoza"
+         }, 
+         {
+          "name": "Tro\u0161kovi specijalnih prijevoza"
+         }
+        ], 
+        "name": "Tro\u0161kovi telefona, prijevoza i sl."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Usluge dorade (oplemenjivanja), izrade, prerade i sl. u proizvodnji i izgradnji"
+         }, 
+         {
+          "name": "Usluge kooperanata na zajedni\u010dkim uslugama prema tre\u0107ima"
+         }, 
+         {
+          "name": "Usluge studentskog i omladinskog servisa i na izradi proizvoda"
+         }, 
+         {
+          "name": "Usluge pripreme teksta za tisak, za web. i sl."
+         }, 
+         {
+          "name": "Grafi\u010dke usluge tiska i uveza"
+         }, 
+         {
+          "name": "Usluge hotela i smje\u0161taja radnika na terenu"
+         }, 
+         {
+          "name": "Usluge za iznajmljeni kapacitet"
+         }, 
+         {
+          "name": "Usluge rada vanjskog osoblja"
+         }, 
+         {
+          "name": "Usluge izrade ili popravka po ugovoru o djelu"
+         }, 
+         {
+          "name": "Ostale vanjske usluge na izradi dobara i proizvodnih usluga"
+         }
+        ], 
+        "name": "Tro\u0161kovi vanjskih usluga pri izradi dobara i obavljanju usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Autorski honorari (pisana, govorna, prijevodi i dr.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi drugih dohodaka (ugovora o djelu, akvizitera, trgov. putnika, konzultanata)"
+         }, 
+         {
+          "name": "Konzultantske i savjetni\u010dke usluge"
+         }, 
+         {
+          "name": "Usluge specijalisti\u010dkog obrazovanja, znanstvenoistra\u017eiva\u010dke usluge, usluge informacija i sl."
+         }, 
+         {
+          "name": "Usluge poreznih savjetnika"
+         }, 
+         {
+          "name": "Knjigovodstvene usluge"
+         }, 
+         {
+          "name": "Odvjetni\u010dke, bilje\u017eni\u010dke i usluge izrade pravnih akata"
+         }, 
+         {
+          "name": "Usluge revizije i procjene vrijednosti poduze\u0107a"
+         }, 
+         {
+          "name": "Usluge vje\u0161ta\u010denja, administracijske usluge, i dr. intelektualne usluge"
+         }, 
+         {
+          "name": "Naknade za kori\u0161tenje prava intelektualnog vlasni\u0161tva (licencije, ind. prava., robni znak i sl.)"
+         }
+        ], 
+        "name": "Intelektualne i osobne usluge"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Deratizacija i dezinfekcijske usluge"
+         }, 
+         {
+          "name": "Dimnja\u010darske i ekolo\u0161ke usluge"
+         }, 
+         {
+          "name": "Usluge tr\u017enica"
+         }, 
+         {
+          "name": "Gara\u017eiranje i parkiranje vozila"
+         }, 
+         {
+          "name": "Voda i odvodnja"
+         }, 
+         {
+          "name": "Odr\u017eavanje zelenila"
+         }, 
+         {
+          "name": "Komunalna naknada (za financ. izgradnje)"
+         }, 
+         {
+          "name": "Odvoz sme\u0107a i fekalija"
+         }, 
+         {
+          "name": "Veterinarske, sanitarne i usluge zbrinjavanja otpada"
+         }, 
+         {
+          "name": "Ostale komunalne i ekolo\u0161ke usluge"
+         }
+        ], 
+        "name": "Tro\u0161kovi komunalnih i sli\u010dnih usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Usluge najma informati\u010dke opreme"
+         }, 
+         {
+          "name": "Rent-\u00e1-car za prijevoz tereta"
+         }, 
+         {
+          "name": "30% usluga operativnog lizinga sred. za osobni prijevoz + 30% PDV-a"
+         }, 
+         {
+          "name": "70% rent-\u00e1-car usluge prijevoza osoba"
+         }, 
+         {
+          "name": "Usluge operat. najma osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e"
+         }, 
+         {
+          "name": "Zakupnine opreme"
+         }, 
+         {
+          "name": "30% rent-\u00e1-car usluga prijevoza osoba + 30% PDV-a"
+         }, 
+         {
+          "name": "70% usluga operativnog lizinga automobila, brodova i zrakoplova za osobni prijevoz osoba poduzetnika"
+         }, 
+         {
+          "name": "Usluge operativnog (poslovnog) lizinga opreme"
+         }, 
+         {
+          "name": "Zakupnine - najamnine nekretnina"
+         }
+        ], 
+        "name": "Usluge zakupa - lizinga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi promid\u017ebe najmom medija (stranica portala i sl.)"
+         }, 
+         {
+          "name": "Ostali tro\u0161kovi promid\u017ebe (osim reprezentacije, dnevnica na slu\u017ebenom putu i sl.)"
+         }, 
+         {
+          "name": "Usluge unapre\u0111enja prodaje"
+         }, 
+         {
+          "name": "Usluge istra\u017eivanja tr\u017ei\u0161ta"
+         }, 
+         {
+          "name": "Usluge sajmova (nadoknada za prostor)"
+         }, 
+         {
+          "name": "Usluge oblikovanja i ure\u0111enja izlo\u017ebenog i prodajnog prostora"
+         }, 
+         {
+          "name": "Tro\u0161kovi promid\u017ebe putem tiskovina, TV, plakata i sl."
+         }, 
+         {
+          "name": "Usluge promid\u017ebenih agencija"
+         }, 
+         {
+          "name": "Tro\u0161kovi promid\u017ebe u inozemstvu"
+         }, 
+         {
+          "name": "Tro\u0161ak sponzoriranja \u0161porta i kulture u cilju promid\u017ebe"
+         }
+        ], 
+        "name": "Usluge promid\u017ebe, sponzorstva i tro\u0161kovi sajmova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "70% vanjskih usluga ugo\u0161\u0107enja (reprezentacije) + 70% PDV-a"
+         }, 
+         {
+          "name": "Tro\u0161kovi provizija za usluge"
+         }, 
+         {
+          "name": "Usluge agenata i detektiva"
+         }, 
+         {
+          "name": "Usluge posredovanja pri prodaji dobara i usluga"
+         }, 
+         {
+          "name": "30% vanjskih usluga ugo\u0161\u0107enja (reprezentacije)"
+         }, 
+         {
+          "name": "Usluge posredovanja pri nabavi dobara i usluga"
+         }
+        ], 
+        "name": "Usluge reprezentacije - ugo\u0161\u0107ivanja i posredovanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi fotokopiranja, prijepisa, izrade naljepnica i fotografija i sl."
+         }, 
+         {
+          "name": "Ostali nespomenuti vanjski tro\u0161kovi - usluge"
+         }, 
+         {
+          "name": "Usluge kontrole kakvo\u0107e i atestiranja dobara"
+         }, 
+         {
+          "name": "Usluge studentskog servisa"
+         }, 
+         {
+          "name": "Hotelske usluge (u agencijskim poslovima)"
+         }, 
+         {
+          "name": "Vanjskotrgova\u010dke usluge"
+         }, 
+         {
+          "name": "\u0160pediterske usluge pri izvozu i sl."
+         }, 
+         {
+          "name": "Tro\u0161kovi ogla\u0161avanja u tisku za slobodna radna mjesta, objava fin. izvje\u0161\u0107a i sl. (osim promid\u017ebe)"
+         }, 
+         {
+          "name": "Tro\u0161kovi kori\u0161tenja javnih skladi\u0161ta, luka, pristani\u0161ta, hla\u0111enja i sl."
+         }, 
+         {
+          "name": "Tro\u0161ak autoputa, tunela i mostarina"
+         }
+        ], 
+        "name": "Tro\u0161kovi ostalih vanjskih usluga"
+       }
+      ], 
+      "name": "OSTALI VANJSKI TRO\u0160KOVI (TRO\u0160KOVI USLUGA)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Pove\u0107ana amortizacija s temelja revalorizacije-a1"
+         }
+        ], 
+        "name": "Pove\u0107ana amortizacija s temelja revalorizacije"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)-a1"
+         }
+        ], 
+        "name": "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Amortizacija iznad porezno dopu\u0161tene-a1"
+         }
+        ], 
+        "name": "Amortizacija iznad porezno dopu\u0161tene"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Amortizacija koncesije, patenata i dr. prava"
+         }, 
+         {
+          "name": "Amortizacija izdataka za razvoj"
+         }, 
+         {
+          "name": "Amortizacija goodwila"
+         }, 
+         {
+          "name": "Amortizacija softvera i ost. prava"
+         }, 
+         {
+          "name": "Amortizacija ostale nematerijalne imovine"
+         }
+        ], 
+        "name": "Amortizacija nematerijalne imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Amortizacija poljoprivredne opreme"
+         }, 
+         {
+          "name": "Amortizacija transportnih sredstava"
+         }, 
+         {
+          "name": "Amortizacija brodova"
+         }, 
+         {
+          "name": "Amortizacija opreme"
+         }, 
+         {
+          "name": "Amortizacija alata i inventara"
+         }, 
+         {
+          "name": "Amortizacija gra\u0111evina"
+         }, 
+         {
+          "name": "Amortizacija postrojenja"
+         }, 
+         {
+          "name": "Amortizacija ostale mater. imovine"
+         }
+        ], 
+        "name": "Amortizacija materijalne imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Amortiz. osob. aut. za slu\u010d. pla\u0107e (neto + nepriz. PDV)"
+         }, 
+         {
+          "name": "Amortizacija (otpis) nepriznatog PDV-a"
+         }, 
+         {
+          "name": "Dio amortizacije osob. aut. i dr. sred. prijevoza u vrijednosti iznad 400.000,00 kn"
+         }, 
+         {
+          "name": "30% amortizacije osob. aut. i dr. sred. prijevoza"
+         }, 
+         {
+          "name": "70% amortizacije osob. aut. i dr. sred. prijevoza"
+         }
+        ], 
+        "name": "Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Amortizacija gra\u0111ev. objekata"
+         }, 
+         {
+          "name": "Amortizacija ra\u010dunala, ra\u010dunalne opreme i programa te ra\u010dunalne mre\u017ee"
+         }, 
+         {
+          "name": "Amortizacija osobnih automobila"
+         }, 
+         {
+          "name": "Amortizacija ostale opreme (poku\u0107stvo, telefonija i dr.)"
+         }
+        ], 
+        "name": "Amortizacija objekata i opreme uprave i prodaje"
+       }
+      ], 
+      "name": "AMORTIZACIJA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijed. uskla\u0111enja utu\u017eenih kratk. pot. do 5000,00kn (prije zastare,ovr\u0161ni,ste\u010daj i sl.-dio129,139i159)"
+         }, 
+         {
+          "name": "Vrijednosna uskla\u0111enja zastarjelih potra\u017eivanja (dio sa 129, 139 i 159) - porezno nepriznata"
+         }, 
+         {
+          "name": "Vrijednosna uskla\u0111enja potra\u017eivanja od kupaca nenapla\u0107ena dulje od 120 dana od dospije\u0107a (veza s 129)"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje kratkotrajnih potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje postrojenja, opreme, alata, pogonskog inventara i transportne imovine (038)"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje ostale mater. imovine"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje nekretnina (028)"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine (058)"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine (048)"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje dugotrajne materijalne imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje ostale nemat. imov."
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje prava i dr."
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje goodwill"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje dugotrajne nematerijalne imovine (018)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)"
+       }
+      ], 
+      "name": "VRIJEDNOSNO USKLA\u0110ENJE DUGOTRAJNE I KRATKOTRAJNE IMOVINE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)"
+       }
+      ], 
+      "name": "REZERVIRANJA (v. skupinu 28)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Naknade Fondu za ambala\u017eu (prema materijalu, po jed. proizv., povratna i poticajna ambala\u017ea)"
+         }, 
+         {
+          "name": "Porez na reklame koje se isti\u010du na javnim mjestima"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Porez i carina pri izvozu"
+           }
+          ], 
+          "name": "Ostali porezi i pristojbe"
+         }, 
+         {
+          "name": "Tro\u0161kovi naknadno utvr\u0111enih poreza (npr. PDV, posebni i dr. porezi, osim poreza na dobitak)"
+         }, 
+         {
+          "name": "Tro\u0161ak poreza koji je ugovorno preuzet pri prodaji (npr. 5% p.p.n.)"
+         }, 
+         {
+          "name": "Porez na ku\u0107e za odmor"
+         }, 
+         {
+          "name": "Porez po odbitku"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Tro\u0161ak PDV-a iz vlastite potro\u0161nje (ako ve\u0107 nije sadr\u017ean u tro\u0161ku)"
+           }, 
+           {
+            "name": "Tro\u0161ak PDV-a za koji je prestalo pravo na pretporez"
+           }, 
+           {
+            "name": "30% PDV-a na osobne automobile i dr. sredstva osobnog prijevoza"
+           }, 
+           {
+            "name": "PDV na osobne automobile i dr. sred. prijevoza na dio n. v. iznad 400.000,00 kn"
+           }
+          ], 
+          "name": "Tro\u0161ak PDV-a koji se ne mo\u017ee priznati"
+         }, 
+         {
+          "name": "Porez (imovinski) na cestovna vozila, plovne objekte i zrakoplove"
+         }, 
+         {
+          "name": "Porez na tvrtku odnosno naziv"
+         }
+        ], 
+        "name": "Porezi koji ne ovise o dobitku i pristojbe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Spomeni\u010dka renta"
+         }, 
+         {
+          "name": "Nadoknada za op\u0107ekorisnu funkciju \u0161uma (0,0525%)"
+         }, 
+         {
+          "name": "\u010clanarine komori (HGK ili HOK) i dopr. za javne ovlasti"
+         }, 
+         {
+          "name": "\u010clanarine udrugama i strukovnim komorama"
+         }, 
+         {
+          "name": "Dozvole za kori\u0161tenje autocesta, atesta, certifikata i sl."
+         }, 
+         {
+          "name": "\u010clanarina za kreditne i potro\u0161a\u010dke kartice"
+         }, 
+         {
+          "name": "Nadoknada za kori\u0161tenje mineralnih sirovina"
+         }, 
+         {
+          "name": "Ostala davanja"
+         }, 
+         {
+          "name": "\u010clanarina turisti\u010dkoj zajednici"
+         }, 
+         {
+          "name": "Pri\u010duva za odr\u017eavanje zgrade (Zakon o vlasni\u0161tvu - Nar. nov., br. 91/96. do 38/09.)"
+         }
+        ], 
+        "name": "\u010clanarine, nadoknade i sli\u010dna davanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "70% tro\u0161kova vlastitih usluga za reprezentaciju + 70% PDV-a"
+         }, 
+         {
+          "name": "70% tro\u0161kova reprezentacije u darovima (robi i proizvodima + 70% PDV-a"
+         }, 
+         {
+          "name": "30% od svih neto-tro\u0161kova reprezentacije (vlastitih)"
+         }, 
+         {
+          "name": "70% tro\u0161kova reprezentacije od uporabe vlastitih brodova, automobila, nekretnina i sl. + 70% PDV-a"
+         }, 
+         {
+          "name": "Tro\u0161kovi promid\u017ebe (u katalozima, letcima, nagradne igre)"
+         }, 
+         {
+          "name": "Tro\u0161kovi promid\u017ebe u proizvodima ili robi (\"nije za prodaju\" do 80,00 kn )"
+         }
+        ], 
+        "name": "Tro\u0161kovi reprezentacije i promid\u017ebe (interne)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Godi\u0161nje nagrade \u010dlanovima uprave"
+         }, 
+         {
+          "name": "Tro\u0161kovi usluga vanjske uprave (po ra\u010dunu)"
+         }, 
+         {
+          "name": "Tro\u0161kovi honorara vanjskim \u010dlanovima uprave"
+         }, 
+         {
+          "name": "Nadoknade ste\u010dajnim upraviteljima"
+         }, 
+         {
+          "name": "Nadoknade prokuristima, \u010dlanovima skup\u0161tine dru\u0161tva i dr."
+         }, 
+         {
+          "name": "Nadoknade \u010dlanovima nadzornog odbora"
+         }, 
+         {
+          "name": "Nadoknade vanjskim \u010dlanovima uprave"
+         }
+        ], 
+        "name": "Tro\u0161kovi \u010dlanova uprave"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali tro\u0161kovi zaposlenika"
+         }, 
+         {
+          "name": "Potpore i pomo\u0107i iznad neoporezivih svota"
+         }, 
+         {
+          "name": "Potpora zbog bolesti, invalidnosti, smrti, elementarnih nepogoda i sl."
+         }, 
+         {
+          "name": "Prigodne nagrade (bo\u017ei\u0107nice,uskrsnice,u naravi do 400kn, regres, jubilarne i sl., do 2500kn god.)"
+         }, 
+         {
+          "name": "Darovi djeci i sli\u010dne potpore (ako nisu dohodak)"
+         }, 
+         {
+          "name": "Otpremnine (odlazak u mirovinu, otkaz i teh.vi\u0161ka-\u010dl.119.ZOR-a,ozljeda ili prof.bolesti (\u010dl.80.ZOR-a)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Stipendije i nagrade u\u010denicima i studentima iznad neoporezivih svota"
+           }, 
+           {
+            "name": "Stipendije i nagrade u\u010denicima i studentima do neoporezivih svota"
+           }
+          ], 
+          "name": "Stipendije, nagrade u\u010denicima i studentima"
+         }, 
+         {
+          "name": "Nadoknade za odvojeni \u017eivot"
+         }, 
+         {
+          "name": "Loko vo\u017enja - Nadoknada za uporabu privatnog automobila u poslovne svrhe za lokalnu vo\u017enju"
+         }, 
+         {
+          "name": "Tro\u0161kovi prijevoza na posao i s posla"
+         }
+        ], 
+        "name": "Nadoknade tro\u0161kova, darovi i potpore"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Doprinos za zdravstveno osiguranje na slu\u017ebena putovanja u inozemstvo"
+         }, 
+         {
+          "name": "Tro\u0161kovi no\u0107enja (po ra\u010dunu hotela i dr.)"
+         }, 
+         {
+          "name": "Ostali tro\u0161kovi na slu\u017ebenom putu (tro\u0161ak autoceste, tunela, parkiranja, trajekta i dr.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi slu\u017ebenog puta vanjskih suradnika (bruto s porezima i doprinosima)"
+         }, 
+         {
+          "name": "Dnevnice za slu\u017ebena putovanja i tro\u0161kovi no\u0107enja u Hrvatskoj"
+         }, 
+         {
+          "name": "Dnevnice za slu\u017ebena putovanja u inozemstvu"
+         }, 
+         {
+          "name": "Tro\u0161kovi uporabe vlastitog automobila na slu\u017ebenom putu"
+         }, 
+         {
+          "name": "Terenski dodatak - pomorski dodatak"
+         }
+        ], 
+        "name": "Dnevnice za slu\u017ebena putovanja i putni tro\u0161kovi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi provizija izdavatelja kreditnih kartica"
+         }, 
+         {
+          "name": "Bankovne usluge (za inozemni platni promet, te\u010dajnu mar\u017eu i sl.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi provizija (pri kupnji deviza, brokeru i dr.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi platnog prometa"
+         }, 
+         {
+          "name": "Tro\u0161kovi bankovne garancije"
+         }, 
+         {
+          "name": "Ostali bankovni tro\u0161kovi"
+         }, 
+         {
+          "name": "Tro\u0161kovi akreditiva"
+         }, 
+         {
+          "name": "Tro\u0161kovi obrade kredita"
+         }
+        ], 
+        "name": "Bankovne usluge i tro\u0161kovi platnog prometa"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Premije osiguranja prometnih sredstava (uklju\u010divo i kasko)"
+         }, 
+         {
+          "name": "Tro\u0161kovi osiguranja dugotrajne materijalne i nematerijalne imovine"
+         }, 
+         {
+          "name": "Transportno osiguranje dobara"
+         }, 
+         {
+          "name": "Premije za zdravstveno osiguranje"
+         }, 
+         {
+          "name": "Tro\u0161kovi premija \u017eivotnog osiguranja (ugovaratelj i korisnik je trgova\u010dko dru\u0161tvo)"
+         }, 
+         {
+          "name": "Premije dobrovoljnog mirov. osig. (do 6000kn god. po radniku-\u010dl.10.Zak. o porezu na dohodak -NN80/10)"
+         }, 
+         {
+          "name": "Premije za dokup mirovine zaposlenicima (III. stup) MRS 19 t. 43. i 44."
+         }, 
+         {
+          "name": "Premije za ostale oblike osiguranja"
+         }, 
+         {
+          "name": "Premije osiguranja osoba (opasni poslovi, preno\u0161enje novca, putnici i sl.)"
+         }
+        ], 
+        "name": "Premije osiguranja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi slu\u017ebenih glasila"
+         }, 
+         {
+          "name": "Tro\u0161kovi osnivanja (bilje\u017enik, sud, oglasi, odvjetnik)"
+         }, 
+         {
+          "name": "Tro\u0161kovi sistematskih kontrolnih lije\u010dni\u010dkih pregleda zaposlenika"
+         }, 
+         {
+          "name": "Tro\u0161kovi obveznih lije\u010dni\u010dkih pregleda"
+         }, 
+         {
+          "name": "Tro\u0161kovi zdravstvenog nadzora i kontrola proizvoda, robe, usluge i sl."
+         }, 
+         {
+          "name": "Sudski tro\u0161kovi i pristojbe"
+         }, 
+         {
+          "name": "Tro\u0161kovi za priru\u010dnike, \u010dasopise i stru\u010dnu literaturu"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Op\u0107e obrazovanje"
+           }, 
+           {
+            "name": "Posebno obrazovanje"
+           }
+          ], 
+          "name": "Tro\u0161kovi obrazovanja zaposlenika (stru\u010dno, seminari, stru\u010dni ispiti,prekval., fakulteti, jezici i sl.)"
+         }, 
+         {
+          "name": "Ostali nespomenuti nematerijalni tro\u0161kovi (ulaznice za sajmove i dr.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi licenciranja, certifikata i sl."
+         }
+        ], 
+        "name": "Ostali tro\u0161kovi poslovanja - nematerijalni"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161ak HRT pretplate"
+         }, 
+         {
+          "name": "Tro\u0161kovi licenciranih prava"
+         }, 
+         {
+          "name": "Tro\u0161kovi prava uporabe ra\u010dunalnih programa"
+         }, 
+         {
+          "name": "Tro\u0161kovi koncesije"
+         }, 
+         {
+          "name": "Tro\u0161kovi fran\u0161iza, know howa, patenata, uporabe imena, znaka i dr."
+         }, 
+         {
+          "name": "Tro\u0161kovi prava na proizvodni i sl. postupak"
+         }, 
+         {
+          "name": "Tro\u0161ak prava na model, nacrt, formulu, plan, iskustvo i sl."
+         }, 
+         {
+          "name": "Ostali tro\u0161kovi prava kori\u0161tenja"
+         }
+        ], 
+        "name": "Tro\u0161kovi prava kori\u0161tenja (osim najmova)"
+       }
+      ], 
+      "name": "OSTALI TRO\u0160KOVI POSLOVANJA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Zatezne kamate (\u010dl. 7., st. 1., t. 9. ZoPD)"
+         }, 
+         {
+          "name": "Ugovorene kamate"
+         }, 
+         {
+          "name": "Kamate koje se ura\u010dunavaju u zalihe (MRS 23. t.11. i HSFI t. 10.22.)"
+         }, 
+         {
+          "name": "Kamate - porezno nepriznate"
+         }
+        ], 
+        "name": "Kamate od povezanih dru\u0161tava"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima-a1"
+         }
+        ], 
+        "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi usluga uprave koncerna i sl."
+         }, 
+         {
+          "name": "Rashodi financiranja, tro\u0161kovi popusta i naknadnih odobrenja s povezanim poduzetnicima"
+         }
+        ], 
+        "name": "Ostali tro\u0161kovi iz odnosa s povezanim poduzetnicima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kamate iz lizing poslova"
+         }, 
+         {
+          "name": "Diskontne kamate po mjenicama i dr. vrijednosnim papirima"
+         }, 
+         {
+          "name": "Kamate na zajmove pravnih osoba"
+         }, 
+         {
+          "name": "Kamata na pozajmice \u010dlanova dru\u0161tva i dioni\u010dara"
+         }, 
+         {
+          "name": "Kamate na zajmove od fizi\u010dkih osoba"
+         }, 
+         {
+          "name": "Kamate na kredite banaka"
+         }
+        ], 
+        "name": "Kamate iz odnosa s nepovezanim dru\u0161tvima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zatezne kamate iz trgova\u010dkih ugovora"
+         }, 
+         {
+          "name": "Ostale zatezne kamate"
+         }, 
+         {
+          "name": "Zatezne kamate na poreze, doprinose i dr. davanja"
+         }, 
+         {
+          "name": "Zatezne kamate po sudskim presudama"
+         }, 
+         {
+          "name": "Zatezne kamate izme\u0111u povezanih osoba (por. neprizn.)"
+         }
+        ], 
+        "name": "Zatezne kamate"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD-a1"
+         }
+        ], 
+        "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi smanjenja fin. imovine zbog ugovora o pote\u0161ko\u0107ama (HSFI t. 9.22a i MRS 39. t. 55b.)"
+         }, 
+         {
+          "name": "Gubitci od smanjenja \u2013 vrijed. uskla\u0111enja fin. imovine za trgovanje (MRS 39. t. 55a. i HSFI t. 9.22b)"
+         }, 
+         {
+          "name": "Gubitci od smanjenja vrijednosti ostale financ. imov."
+         }
+        ], 
+        "name": "Nerealizirani gubitci (rashodi) od financ. imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi valutne klauzule iz tra\u017ebina ili obveza"
+         }, 
+         {
+          "name": "Tro\u0161kovi burzovnih usluga, emisije vrijednosnih papira i sl."
+         }, 
+         {
+          "name": "Rashodi s osnove valutne klauzule po obvezama i kreditima"
+         }, 
+         {
+          "name": "Rashodi s osnove uskla\u0111enja obveza zbog valutne i sl. klauzule (dobavlja\u010di, za predujmove i sl.)"
+         }, 
+         {
+          "name": "Tro\u0161kovi carine inozemnog financijskog i operativnog lizinga"
+         }, 
+         {
+          "name": "Ostali nespomenuti financijski tro\u0161kovi"
+         }
+        ], 
+        "name": "Ostali financijski tro\u0161kovi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Negativne te\u010dajne razlike nastale na stanjima deviznog ra\u010duna i devizne blagajne"
+         }, 
+         {
+          "name": "Negativne te\u010dajne razlike iz potra\u017eivanja u inozemstvu"
+         }, 
+         {
+          "name": "Negativne te\u010d. razlike za ostalo (npr. iz blagajni\u010dkog, razlika kupovnog i srednjeg te\u010daja banke i dr.)"
+         }, 
+         {
+          "name": "Negativne te\u010dajne razlike iz obveza za nabave u inozemstvu"
+         }, 
+         {
+          "name": "Negativne te\u010dajne razlike iz kreditnih obveza"
+         }
+        ], 
+        "name": "Te\u010dajne razlike iz odnosa s nepovezanim dru\u0161tvima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi diskonta pri prodaji potra\u017eivanja (faktoring)"
+         }, 
+         {
+          "name": "Tro\u0161kovi iz financijskih nagodbi"
+         }, 
+         {
+          "name": "Ostali tro\u0161kovi"
+         }
+        ], 
+        "name": "Tro\u0161kovi diskonta i nagodbi"
+       }
+      ], 
+      "name": "FINANCIJSKI RASHODI"
+     }
+    ], 
+    "name": "TRO\u0160KOVI PREMA VRSTAMA, FINANCIJSKI I OSTALI RASHODI"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)-a1"
+         }
+        ], 
+        "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Sitan inventar na zalihi (analitika prema vrstama: alati, mjerni instrumenti, pribori,odje\u0107a, i dr.)"
+         }
+        ], 
+        "name": "Sitan inventar na zalihi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Autogume na zalihi-a1"
+         }
+        ], 
+        "name": "Autogume na zalihi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje zaliha-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje zaliha"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odstupanje od cijene-a1"
+         }
+        ], 
+        "name": "Odstupanje od cijene"
+       }
+      ], 
+      "name": "ZALIHE SITNOG INVENTARA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje danih predujmova-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje danih predujmova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara-a1"
+         }
+        ], 
+        "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi dobavlja\u010dima sitnog inventara-a1"
+         }
+        ], 
+        "name": "Predujmovi dobavlja\u010dima sitnog inventara"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi dobavlja\u010dima rezervnih dijelova-a1"
+         }
+        ], 
+        "name": "Predujmovi dobavlja\u010dima rezervnih dijelova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi dobavlja\u010dima materijala-a1"
+         }
+        ], 
+        "name": "Predujmovi dobavlja\u010dima materijala"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi inozemnim dobavlja\u010dima-a1"
+         }
+        ], 
+        "name": "Predujmovi inozemnim dobavlja\u010dima"
+       }
+      ], 
+      "name": "PREDUJMOVI DOBAVLJA\u010cIMA SIROVINA I MATERIJALA, REZERVNIH DIJELOVA, SITNOG INVENTARA I AUTOGUMA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Otpis ambala\u017ee-a1"
+         }
+        ], 
+        "name": "Otpis ambala\u017ee"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Otpis autoguma-a1"
+         }
+        ], 
+        "name": "Otpis autoguma"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Sitan inventar u uporabi-a1"
+         }
+        ], 
+        "name": "Sitan inventar u uporabi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ambala\u017ea u uporabi-a1"
+         }
+        ], 
+        "name": "Ambala\u017ea u uporabi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Autogume u uporabi-a1"
+         }
+        ], 
+        "name": "Autogume u uporabi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Otpis sitnog inventara-a1"
+         }
+        ], 
+        "name": "Otpis sitnog inventara"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma"
+       }
+      ], 
+      "name": "ZALIHE SITNOG INVENTARA U UPORABI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odstupanje od cijene zaliha-a1"
+         }
+        ], 
+        "name": "Odstupanje od cijene zaliha"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Materijal u manipulaciji i na putu"
+         }, 
+         {
+          "name": "Materijal u doradi, obradi i oplemenjivanju"
+         }, 
+         {
+          "name": "Tro\u0161kovi dorade, obrade i oplemenjivanja"
+         }
+        ], 
+        "name": "Materijal u doradi, obradi i manipulaciji"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zalihe komponenti za proizvodnju"
+         }, 
+         {
+          "name": "Zalihe sjemena i sadnog materijala"
+         }
+        ], 
+        "name": "Zalihe materijala za poljoprivredu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Materijal na doradi kod ortaka-a1"
+         }
+        ], 
+        "name": "Materijal na doradi kod ortaka"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zalihe pi\u0107a, hrane i dr. u ugostiteljstvu i hotelijerstvu"
+         }, 
+         {
+          "name": "Zalihe otpadnog i rashodovanog materijala"
+         }, 
+         {
+          "name": "Zalihe materijala kod kooperanata"
+         }, 
+         {
+          "name": "Materijal na zalihi u javnom ili drugom skladi\u0161tu"
+         }, 
+         {
+          "name": "Zalihe materijala s temelja povezane proizvodnje"
+         }, 
+         {
+          "name": "Zalihe ambala\u017enog materijala"
+         }, 
+         {
+          "name": "Poluproizvodi za ugradnju ili proizvodnju"
+         }, 
+         {
+          "name": "Uredski materijal i pribor"
+         }, 
+         {
+          "name": "Zalihe sirovina i materijala"
+         }, 
+         {
+          "name": "Zalihe goriva i maziva"
+         }
+        ], 
+        "name": "Sirovine i materijal u skladi\u0161tu"
+       }
+      ], 
+      "name": "SIROVINE I MATERIJAL NA ZALIHI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Obra\u010dun nabave sirovina i materijala, dijelova i sitnog inventara koji se skladi\u0161ti"
+         }, 
+         {
+          "name": "Obra\u010dun nabave sirovina i materijala i dijelova koji izravno terete tro\u0161kove"
+         }
+        ], 
+        "name": "Obra\u010dun tro\u0161kova kupnje"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Carina i druge uvozne pristojbe-a1"
+         }
+        ], 
+        "name": "Carina i druge uvozne pristojbe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti-a1"
+         }
+        ], 
+        "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Materijal i dijelovi u preuzimanju (nema dokumentacije)"
+         }, 
+         {
+          "name": "Fakturna cijena sitnog inventara, autoguma i ambala\u017ee"
+         }, 
+         {
+          "name": "Fakturna cijena rezervnih dijelova"
+         }, 
+         {
+          "name": "Fakturna cijena sirovina i materijala"
+         }, 
+         {
+          "name": "Fakturna cijena sirovina i materijala na putu"
+         }
+        ], 
+        "name": "Kupovna cijena dobavlja\u010da"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi vlastitog transporta"
+         }, 
+         {
+          "name": "Tro\u0161kovi vlastitog ukrcaja i iskrcaja"
+         }, 
+         {
+          "name": "Tro\u0161kovi \u0161peditera"
+         }, 
+         {
+          "name": "Tro\u0161kovi atesta i kontrole"
+         }, 
+         {
+          "name": "Tro\u0161kovi transporta"
+         }, 
+         {
+          "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)"
+         }, 
+         {
+          "name": "Transportno osiguranje i \u010duvanje"
+         }, 
+         {
+          "name": "Posebni tro\u0161kovi pakiranja - ambala\u017ee"
+         }, 
+         {
+          "name": "Tro\u0161kovi dorade i oplemenjivanja za vrijeme dovo\u0111enja na zalihu"
+         }, 
+         {
+          "name": "Ostali ovisni tro\u0161kovi nabave"
+         }
+        ], 
+        "name": "Ovisni tro\u0161kovi nabave (u svezi s dovo\u0111enjem na zalihu)"
+       }
+      ], 
+      "name": "OBRA\u010cUN TRO\u0160KOVA KUPNJE ZALIHA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Zalihe otpadaka rezervnih dijelova"
+         }, 
+         {
+          "name": "Dijelovi i sklopovi za ugradnju (u proizvode)"
+         }, 
+         {
+          "name": "Rezervni dijelovi za servisne usluge"
+         }, 
+         {
+          "name": "Zalihe polovnih rezervnih dijelova"
+         }, 
+         {
+          "name": "Rezervni dijelovi za teku\u0107e i investicijsko odr\u017eavanje"
+         }
+        ], 
+        "name": "Rezervni dijelovi na zalihi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odstupanje od cijene dijelova na zalihi-a1"
+         }
+        ], 
+        "name": "Odstupanje od cijene dijelova na zalihi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova"
+       }
+      ], 
+      "name": "ZALIHE REZERVNIH DIJELOVA"
+     }
+    ], 
+    "name": "ZALIHE SIROVINA I MATERIJALA, REZERVNIH DIJELOVA I SITNOG INVENTARA"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Obveze za kupnju poslovnog udjela"
+         }, 
+         {
+          "name": "Obveze za upla\u0107eni a neupisani temeljni kapital"
+         }
+        ], 
+        "name": "Obveze iz stjecanja udjela"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema inozemnom poduzet. za PDV"
+         }, 
+         {
+          "name": "Ostale nespomenute obveze"
+         }, 
+         {
+          "name": "Obveze iz primjene valutne klauzule"
+         }, 
+         {
+          "name": "Obveze s osnove sudskih presuda"
+         }, 
+         {
+          "name": "Obveze iz orta\u0161tva"
+         }, 
+         {
+          "name": "Obveze za tu\u0111a sredstva"
+         }, 
+         {
+          "name": "Obveze prema od\u0161tetnim zahtjevima"
+         }, 
+         {
+          "name": "Obveze prema brokerima za kupljene vrijednosne papire"
+         }, 
+         {
+          "name": "Obveze za doprinos za komunalnu infrastrukturu"
+         }, 
+         {
+          "name": "Obveze za PDV iz poslovnih odnosa"
+         }
+        ], 
+        "name": "Ostale kratkoro\u010dne obveze"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze po poslovima izvoza za tu\u0111i ra\u010dun"
+         }, 
+         {
+          "name": "Obveze prema uvozniku (ili naru\u010ditelju)"
+         }
+        ], 
+        "name": "Obveze iz vanjskotrgova\u010dkog poslovanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema P.J. u inozemstvu"
+         }, 
+         {
+          "name": "Obveze prema podru\u017enicama u inozemstvu"
+         }
+        ], 
+        "name": "Obveze prema poslovnim jedinicama u inozemstvu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za premije zdravstvenog osiguranja"
+         }, 
+         {
+          "name": "Obveze za III. stupu mirovinskog osiguranja"
+         }, 
+         {
+          "name": "Obveze za \u017eivotna osiguranja"
+         }, 
+         {
+          "name": "Obveze iz osiguranja imovine i osoba"
+         }, 
+         {
+          "name": "Obveze za dopunsko zdravstveno osiguranje"
+         }
+        ], 
+        "name": "Obveze prema osiguravaju\u0107im dru\u0161tvima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze iz poslovanja u slobodnoj zoni-a1"
+         }
+        ], 
+        "name": "Obveze iz poslovanja u slobodnoj zoni"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za zateznu kamatu"
+         }, 
+         {
+          "name": "Obveze za ugovorenu kamatu"
+         }, 
+         {
+          "name": "Obveze za kamate po sudskim sporovima"
+         }, 
+         {
+          "name": "Obveze za kamate na zajmove prema poduzetnicima"
+         }
+        ], 
+        "name": "Obveze za kamate (analitika prema du\u017enicima i vrstama obveza prema nepovezanim dru\u0161tvima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema nalogodavatelju iz zastupni\u010dke prodaje"
+         }, 
+         {
+          "name": "Obveze po obra\u010dunu za prodana dobra"
+         }, 
+         {
+          "name": "Obveze za isplatu komitentu"
+         }
+        ], 
+        "name": "Obveze po obra\u010dunu prodanih dobara primljenih u komisiju ili konsignaciju"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema zaposlenima za zatezne kamate i sl."
+         }, 
+         {
+          "children": [
+           {
+            "name": "Obveze iz ovrha na neto-pla\u0107i"
+           }, 
+           {
+            "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a za \u010dlanarine, i dr."
+           }, 
+           {
+            "name": "Obveze za obustave iz neto-pla\u0107e za isplate kredita i pozajmica"
+           }, 
+           {
+            "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada za sudske zabrane, kazne i sl."
+           }
+          ], 
+          "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a"
+         }, 
+         {
+          "name": "Obveze prema zaposlenima zbog otpremnine, jubilarne, odvojeni \u017eivot, pomo\u0107 obitelji umrlog posloprimca"
+         }, 
+         {
+          "name": "Obveze prema zaposlenima za primitke koji se smatraju dohotkom (prehrana, davanja u naravi i sl.)"
+         }, 
+         {
+          "name": "Obveze za darove i potpore (bo\u017ei\u0107nica, dar djeci, potpora zbog bolesti, regres za g. o. i sl.)"
+         }, 
+         {
+          "name": "Obveze za nadoknade tro\u0161kova (dnevnice, terenski dod.,tro\u0161kovi sl. puta, km,dolazak na posao i dr.)"
+         }, 
+         {
+          "name": "Nadoknade pla\u0107a koje se refundiraju (od dr\u017eavnih institucija, od HZZO, od lokalne samoupr.)"
+         }, 
+         {
+          "name": "Obveze za neto-pla\u0107e"
+         }, 
+         {
+          "name": "Obveze za obra\u010dunanu bruto-pla\u0107u iz pro\u0161le poslovne godine (koje nisu ispla\u0107ene i XIII. pla\u0107a)"
+         }, 
+         {
+          "name": "Obveza prema zaposlenima za naknadu \u0161teta: zbog ozljede na radu, neiskori\u0161tenog godi\u0161njeg odmora i sl."
+         }
+        ], 
+        "name": "Obveze prema zaposlenicima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za darovanja (do 2% od ukupnog prihoda)"
+         }, 
+         {
+          "name": "Obveze za nadoknadu tro\u0161kova (refundacije)"
+         }, 
+         {
+          "name": "Obveze za naknadno odobrene bonifikacije, casasconte i druge popuste"
+         }, 
+         {
+          "name": "Obveze za stipendije"
+         }, 
+         {
+          "name": "Obveze s temelja teku\u0107e nabave u gotovini"
+         }, 
+         {
+          "name": "Obveze prema vanjskim \u010dlanovima uprave, nadzornog odbora, prokuristima, ste\u010dajnim upraviteljima i sl."
+         }, 
+         {
+          "name": "Obveze za preuzeta pla\u0107anja temeljem ugovora o cesiji, asignaciji i preuzimanjem duga"
+         }, 
+         {
+          "name": "Obveze za ugovorene penale, kazne i sl."
+         }, 
+         {
+          "name": "Obveze za primljene potpore (nisu za prihod)"
+         }, 
+         {
+          "name": "Ostale kratkoro\u010dne obveze (npr. prema vanjskim suradnicima)"
+         }
+        ], 
+        "name": "Kratkoro\u010dne obveze iz nabava i potpora"
+       }
+      ], 
+      "name": "OBVEZE PREMA ZAPOSLENIMA I OSTALE OBVEZE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111ena privremena razlika porezne obveze (analitika po godinama - HSFI t. 12.22. i MRS 12 t. 5.)"
+         }
+        ], 
+        "name": "Odgo\u0111ena porezna obveza"
+       }
+      ], 
+      "name": "ODGO\u0110ENI POREZI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ostale obveze za ostala javna davanja"
+         }, 
+         {
+          "name": "Obveze za naknade za ambala\u017eu"
+         }, 
+         {
+          "name": "Obveze za naknade za iskori\u0161tav. mineral. sirovina"
+         }, 
+         {
+          "name": "Obveze za spomeni\u010dku rentu"
+         }, 
+         {
+          "name": "Obveze za koncesije"
+         }, 
+         {
+          "name": "Obveze za boravi\u0161nu pristojbu"
+         }, 
+         {
+          "name": "Obveze za zakonske kazne"
+         }, 
+         {
+          "name": "Obveze prema lokalnoj samoupravi za financiranje komunalne izgradnje (Zakon o komunalnom gospodarstvu)"
+         }, 
+         {
+          "name": "Obveze za nadoknadu za \u0161ume"
+         }
+        ], 
+        "name": "Ostale obveze javnih davanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za imovinski porez na motorna vozila i plovne objekte"
+         }, 
+         {
+          "name": "Obveze za imovinski porez na ku\u0107e za odmor i porez na kori\u0161tenje javnih povr\u0161ina"
+         }, 
+         {
+          "name": "Obveze za porez na istaknutu reklamu"
+         }, 
+         {
+          "name": "Obveze za porez na tvrtku ili naziv"
+         }, 
+         {
+          "name": "Obveza za porez na potro\u0161nju alkoholnih i bezalkoholnih pi\u0107a i piva u ugostiteljstvu"
+         }, 
+         {
+          "name": "Obveze za porez na zabavne i \u0161portske priredbe"
+         }, 
+         {
+          "name": "Obveze za porez na nasljedstva i darove"
+         }, 
+         {
+          "name": "Obveze za ostale poreze \u017eupaniji, gradu ili op\u0107ini"
+         }
+        ], 
+        "name": "Obveze za \u017eupanijske (gradske) i op\u0107inske poreze"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveza za PD po rje\u0161enju poreznog nadzora"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Porez na dohodak od kapitala na isplate dobitka i dividendi (iz 2001. do 2004. = 12% + prirez)"
+           }, 
+           {
+            "name": "Porez na dohodak od kapitala na izuzimanja ili privatni \u017eivot \u010dlanova dru\u0161tva i dioni\u010dara (40%+prirez)"
+           }, 
+           {
+            "name": "Porez na dohodak od kapitala s osnove opcijskih dionica (25% + prirez)"
+           }, 
+           {
+            "name": "Porez na dohodak od kapitala na kamate (na zajmove fizi\u010dkih osoba = 40% + prirez)"
+           }
+          ], 
+          "name": "Obveze za porez na dohotke od kapitala"
+         }, 
+         {
+          "name": "Obveze za porez na dobitak"
+         }, 
+         {
+          "name": "Obveze za porez po odbitku (-15% -\u010dl.31.Zakona o porezu na dobit -na ino usluge intelek. vlas. i dr.)"
+         }
+        ], 
+        "name": "Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Doprinos za MO iz pla\u0107a (II. stup - analitika prema fondovima)"
+         }, 
+         {
+          "name": "Doprinos za MO za beneficirani sta\u017e (I. i II. stup)"
+         }, 
+         {
+          "name": "Doprinos za zdravstveno osiguranje na pla\u0107e"
+         }, 
+         {
+          "name": "Doprinos za MO iz pla\u0107a (I. stup)"
+         }, 
+         {
+          "name": "Doprinos za zapo\u0161ljavanje na pla\u0107u"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Doprinos za zdravstveno osiguranje na honorar"
+           }, 
+           {
+            "name": "Doprinos za MO I. stup"
+           }, 
+           {
+            "name": "Doprinos za MO II. stup"
+           }
+          ], 
+          "name": "Doprinosi za osiguranja na druge dohotke"
+         }, 
+         {
+          "name": "Poseban doprinos za zdravstveno osiguranje na pla\u0107e za ozljede na radu i prof. bolesti"
+         }, 
+         {
+          "name": "Doprinos HZZO-u na slu\u017ebena putovanja u inozemstvo"
+         }, 
+         {
+          "name": "Obveze za ostale nespomenute doprinose koji se pla\u0107aju na dohotke"
+         }
+        ], 
+        "name": "Obveze za doprinose za osiguranja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za porez na dohodak iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107om"
+         }, 
+         {
+          "name": "Obveze za porez i prirez iz stipendija i nagrada u\u010denika na praksi"
+         }, 
+         {
+          "name": "Obveze za porez i prirez na drugi dohodak (autorski honorari, ug. o djelu, doh. \u010dlanova nadz.i dr.)"
+         }, 
+         {
+          "name": "Obveze za prirez iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107ama"
+         }, 
+         {
+          "name": "Obveze za porez i prirez za ostale dohotke"
+         }
+        ], 
+        "name": "Obveze za porez i prirez na dohodak"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveza za razliku poreza i pretporeza u obra\u010dunskom razdoblju"
+         }, 
+         {
+          "name": "Povrat PDV-a iz putni\u010dkog prometa"
+         }, 
+         {
+          "name": "Obveza za PDV po kona\u010dnom obra\u010dunu"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Obveza za PDV - 22%"
+           }, 
+           {
+            "name": "Obveza za PDV - 10%"
+           }, 
+           {
+            "name": "Obveza za PDV - 25%"
+           }, 
+           {
+            "name": "Obveza za PDV - 23%"
+           }
+          ], 
+          "name": "Obveza za PDV po isporukama"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Obveza za PDV za predujam - 23%"
+           }, 
+           {
+            "name": "Obveza za PDV za predujam - 25%"
+           }, 
+           {
+            "name": "Obveza za PDV za predujam - 10%"
+           }, 
+           {
+            "name": "Obveza za PDV za predujam - 22%"
+           }
+          ], 
+          "name": "Obveza za PDV-a prema ra\u010dunu za predujam"
+         }, 
+         {
+          "name": "Obveze za PDV s osnove vlastite potro\u0161nje - 23% (za proizv. za reprez. te za o.auto. nab. do 2010.)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Obveza za PDV po nezara\u010dunanim isporukama - 10%"
+           }, 
+           {
+            "name": "Obveza za PDV po nezara\u010dunanim isporukama - 22%"
+           }, 
+           {
+            "name": "Obveza za PDV po nezara\u010dunanim isporukama - 23%"
+           }, 
+           {
+            "name": "Obveza za PDV po nezara\u010dunanim isporukama - 25%"
+           }
+          ], 
+          "name": "Obveza za PDV po nezara\u010dunanim isporukama"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Obveza za PDV zbog promjene postotka priznavanja PDV-a"
+           }
+          ], 
+          "name": "Obveze za ispravljeni PDV zbog prenamjene dobara"
+         }, 
+         {
+          "name": "Obra\u010dunana a nedospjela obveza za PDV"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Obveza za PDV na inozemne usluge"
+           }, 
+           {
+            "name": "Obveza za PDV po Rje\u0161enju PU"
+           }
+          ], 
+          "name": "Obveza za PDV koje se ne izvje\u0161tavaju u obrascu PDV"
+         }
+        ], 
+        "name": "Obveze za porez na dodanu vrijednost"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za carinu prema mjernoj jedinici (prelevmani)"
+         }, 
+         {
+          "name": "Obveze za carinu"
+         }, 
+         {
+          "name": "Ostale obveze prema carini (za PDV i dr.)"
+         }, 
+         {
+          "name": "Obveze za carinske pristojbe i takse"
+         }
+        ], 
+        "name": "Obveze za carinu i carinske pristojbe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za \u010dlanarinu granskoj ili strukovnoj komori"
+         }, 
+         {
+          "name": "Obveza za \u010dlanarinu Obrtni\u010dkoj komori"
+         }, 
+         {
+          "name": "Obveze za pau\u0161al HOK-u"
+         }, 
+         {
+          "name": "Obveza za HGK za pau\u0161alnu naknadu"
+         }, 
+         {
+          "name": "Obveza za HGK za javnu funkciju"
+         }
+        ], 
+        "name": "Obveze za \u010dlanarinu komori"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za \u010dlanarinu turist. zajednicama-a1"
+         }
+        ], 
+        "name": "Obveze za \u010dlanarinu turist. zajednicama"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Obveze za naknade za Hrvatske ceste"
+           }, 
+           {
+            "name": "Obveze za naknade za Hrvatske autoceste"
+           }
+          ], 
+          "name": "Obveza za posebni porez na naftne derivate"
+         }, 
+         {
+          "name": "Obveze za posebni porez na duhanske proizvode"
+         }, 
+         {
+          "name": "Obveze za posebni porez na luksuzne proizvode"
+         }, 
+         {
+          "name": "Obveza za posebni porez pri uvozu automobila, plovila i zrakoplova"
+         }, 
+         {
+          "name": "Obveza za posebni porez na bezalkoholna pi\u0107a"
+         }, 
+         {
+          "name": "Obveza za posebni porez na pivo"
+         }, 
+         {
+          "name": "Obveza za posebni porez na alkohol"
+         }, 
+         {
+          "name": "Obveza za 5% poreza na promet nekretnina"
+         }, 
+         {
+          "name": "Obveze za 5% poreza na promet mot. vozila i plovila"
+         }, 
+         {
+          "name": "Obveza za posebni porez na kavu"
+         }
+        ], 
+        "name": "Obveze za posebne poreze (tro\u0161arine - akcize) i dr. poreze dr\u017eavi"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE OBVEZE ZA POREZE, DOPRINOSE I SLI\u010cNA DAVANJA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Obveze za dugoro\u010dne predujmove za isporuke zaliha"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne predujmove (avanse) za izgradnju objekata i postrojenja (bez PDV-a)"
+         }, 
+         {
+          "name": "Ostale dugoro\u010dne obveze za predujmove"
+         }
+        ], 
+        "name": "Obveze za predujmove"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema dobavlja\u010dima iz inozemstva (dugoro\u010dne)"
+         }, 
+         {
+          "name": "Obveze prema vjerovnicima iz ostalih poslovnih aktivnosti"
+         }, 
+         {
+          "name": "Obveze prema dobavlja\u010dima za zadr\u017eani dio iz jamstva"
+         }, 
+         {
+          "name": "Obveze prema dobavlja\u010dima s rokom pla\u0107anja duljim od godine dana (npr. kod izgradnje)"
+         }
+        ], 
+        "name": "Obveze prema dobavlja\u010dima (neispla\u0107ene dugoro\u010dne obveze prema vjerovnicima s osnove poslovanja)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze po ostalim dugoro\u010d. vrijednos. papirima"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne mjenice"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne komercijalne vrijednosne papire"
+         }, 
+         {
+          "name": "Obveze za izdane dugoro\u010dne obveznice"
+         }, 
+         {
+          "name": "Diskont na vrijednosne papire (kao razlika do nominalne vrijednosti)"
+         }, 
+         {
+          "name": "Obveze za kamate iz obveznica"
+         }
+        ], 
+        "name": "Obveze po vrijednosnim papirima (dugoro\u010dnim)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+         }
+        ], 
+        "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za kori\u0161tenje zajmova"
+         }, 
+         {
+          "name": "Obveze za primljena dobra i usluge"
+         }
+        ], 
+        "name": "Obveze prema povezanim poduzetnicima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za kapare"
+         }, 
+         {
+          "name": "Obveze s osnove jamstva (realiziranih)"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne zajmove iz inozemstva"
+         }, 
+         {
+          "name": "Obveze za depozite"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne zajmove prema gra\u0111anima"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne zajmove \u010dlanovima dru\u0161tva"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne financijske zajmove"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne hipotekarne zajmove"
+         }, 
+         {
+          "name": "Ostale obveze za dugoro\u010dne zajmove"
+         }
+        ], 
+        "name": "Obveze za zajmove, depozite i sl."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dugoro\u010dne obveze za kamate"
+         }, 
+         {
+          "name": "Dugoro\u010dni krediti od inozemnih banaka i drugih inozemnih kreditnih institucija"
+         }, 
+         {
+          "name": "Dugoro\u010dni krediti od ostalih doma\u0107ih kreditnih institucija (fonda, i dr.)"
+         }, 
+         {
+          "name": "Dugoro\u010dni krediti od osiguravaju\u0107ih dru\u0161tava (analitika po dru\u0161tvima, pa po sklopljenim ugovorima)"
+         }, 
+         {
+          "name": "Dugoro\u010dni financijski krediti banaka (analitika po bankama, pa po sklopljenim ugovorima o kreditu)"
+         }
+        ], 
+        "name": "Obveze prema bankama i dr. financijskim institucijama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Financijski najam vozila, brodova i dr."
+         }, 
+         {
+          "name": "Povratni financijski najam (npr. nekretnina brodova, tramvaja, vlakova i dr.)"
+         }
+        ], 
+        "name": "Dugoro\u010dne obveze iz financijskog lizinga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)-a1"
+         }
+        ], 
+        "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostale dugoro\u010dne obveze"
+         }, 
+         {
+          "name": "Dugoro\u010dne obveze za socijalno osiguranje"
+         }, 
+         {
+          "name": "Obveze za dugoro\u010dne jam\u010devine"
+         }, 
+         {
+          "name": "Obveze prema zakladama, komorama i sl."
+         }, 
+         {
+          "name": "Dugoro\u010dne obveze za porez"
+         }
+        ], 
+        "name": "Ostale dugoro\u010dne obveze"
+       }
+      ], 
+      "name": "DUGORO\u010cNE OBVEZE (za du\u017ee od jedne godine)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Primljeni predujmovi koji nisu pod PDV-om"
+         }, 
+         {
+          "name": "Primljeni predujmovi za koje su izdani ra\u010duni s PDV-om"
+         }, 
+         {
+          "name": "Obveze za predujmove gra\u0111ana"
+         }, 
+         {
+          "name": "Primljeni predujmovi iz inozemstva"
+         }
+        ], 
+        "name": "Obveze za predujmove"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge-a1"
+         }
+        ], 
+        "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobavlja\u010di usluga iz inozemstva"
+         }, 
+         {
+          "name": "Dobavlja\u010di dobara iz inozemstva"
+         }, 
+         {
+          "name": "Dobavlja\u010di prava na fran\u0161izu, uporabu imena i sl."
+         }, 
+         {
+          "name": "Dobavlja\u010di prava intelektualnog vlasni\u0161tva, istra\u017eivanja tr\u017ei\u0161ta i dr."
+         }
+        ], 
+        "name": "Dobavlja\u010di iz inozemstva (analitika prema dobavlja\u010dima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dobavlja\u010di zadruge, ustanove i dr."
+         }, 
+         {
+          "name": "Dobavlja\u010di iz operativnog lizinga (za najmove)"
+         }, 
+         {
+          "name": "Dobavlja\u010di iz orta\u010dkog ugovora"
+         }, 
+         {
+          "name": "Dobavlja\u010di opreme, postrojenja i nekretnina"
+         }, 
+         {
+          "name": "Dobavlja\u010di nematerijalne imovine"
+         }, 
+         {
+          "name": "Dobavlja\u010di dobara"
+         }, 
+         {
+          "name": "Dobavlja\u010di usluga"
+         }
+        ], 
+        "name": "Obveze prema dobavlja\u010dima u zemlji (analitika prema dobavlja\u010dima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za ostale komunalne usluge"
+         }, 
+         {
+          "name": "Obveze za usluge odvodnje i odvoza sme\u0107a"
+         }, 
+         {
+          "name": "Obveze za energetske isporuke"
+         }
+        ], 
+        "name": "Dobavlja\u010di komunalnih usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze s osnove ugovora o djelu i akviziterstva"
+         }, 
+         {
+          "name": "Obveze prema studentima i u\u010denicima za rad preko studentskog servisa"
+         }, 
+         {
+          "name": "Dobavlja\u010di kooperanti - fizi\u010dke osobe"
+         }, 
+         {
+          "name": "Dobavlja\u010di, obrtnici i slobodna zanimanja"
+         }, 
+         {
+          "name": "Dobavlja\u010di fizi\u010dke osobe (za isporu\u010dene osnovne proizvode poljodjelstva, ribarstva i \u0161umarstva)"
+         }, 
+         {
+          "name": "Dobavlja\u010di za isporu\u010denu osobnu imovinu"
+         }, 
+         {
+          "name": "Obveze s osnove autorskih prava, inovacija, patenata i sl."
+         }, 
+         {
+          "name": "Ostali dobavlja\u010di - fizi\u010dke osobe"
+         }
+        ], 
+        "name": "Dobavlja\u010di fizi\u010dke osobe"
+       }
+      ], 
+      "name": "OBVEZE PREMA DOBAVLJA\u010cIMA, ZA PREDUJMOVE I OSTALE OBVEZE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ostale obveze s osnove udjela u dobitku"
+         }, 
+         {
+          "name": "Obveze iz dobitka prema tajnim \u010dlanovima"
+         }, 
+         {
+          "name": "Obveze prema zadrugarima iz rezultata"
+         }, 
+         {
+          "name": "Obveze za sudjeluju\u0107e dobitke u rezultatu iz zajedni\u010dkog pothvata"
+         }, 
+         {
+          "name": "Obveze za dividende dioni\u010darima"
+         }, 
+         {
+          "name": "Obveze s osnove udjela u dobitku (analitika prema \u010dlanovima)"
+         }
+        ], 
+        "name": "Obveze s osnove udjela u rezultatu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za kamate prema povezanim dru\u0161tvima"
+         }, 
+         {
+          "name": "Ostale kratkoro\u010dne obveze prema povezanim dru\u0161tvima"
+         }, 
+         {
+          "name": "Obveze prema osnovanim ustanovama, zadrugama i sl."
+         }, 
+         {
+          "name": "Obveze za predujmove od povezanih dru\u0161tvima"
+         }, 
+         {
+          "name": "Obveze prema povezanim dru\u0161tvima za zalihe (poluproizvoda, robe i sl.)"
+         }, 
+         {
+          "name": "Obveze za raspore\u0111eni dobitak iz poslovanja prema povezanim dru\u0161tvima"
+         }, 
+         {
+          "name": "Obveze za zajmove prema povezanim dru\u0161tvima"
+         }, 
+         {
+          "name": "Obveze prema podru\u017enicama"
+         }
+        ], 
+        "name": "Obveze prema povezanim poduzetnicima"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE OBVEZE PREMA POVEZANIM PODUZETNICIMA I S OSNOVE UDJELA U REZULTATU (do jedne godine)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Obveze za izdane \u010dekove-a1"
+         }
+        ], 
+        "name": "Obveze za izdane \u010dekove"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za dane mjenice"
+         }, 
+         {
+          "name": "Obveze za dane mjeni\u010dne akcepte"
+         }
+        ], 
+        "name": "Obveze za izdane mjenice"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze po ostalim kratkoro\u010dnim vrijednosnim papirima"
+         }, 
+         {
+          "name": "Obveze po izdanim zadu\u017enicama"
+         }, 
+         {
+          "name": "Obveze po izdanim obveznicama"
+         }, 
+         {
+          "name": "Obveze po izdanim komercijalnim zapisima"
+         }, 
+         {
+          "name": "Obveze za kamate sadr\u017eane u vrijed. papirima"
+         }
+        ], 
+        "name": "Obveze po izdanim vrijednosnim papirima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+         }
+        ], 
+        "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za zajmove od ustanova, zadruga i sl."
+         }, 
+         {
+          "name": "Obveze za financijske zajmove od dru\u0161tava"
+         }, 
+         {
+          "name": "Obveze za dio dospjelih dugoro\u010dnih zajmova koji se trebaju platiti u roku 12 mj."
+         }, 
+         {
+          "name": "Obveze za kratkoro\u010dne zajmove iz inozemstva"
+         }, 
+         {
+          "name": "Obveze za zajmove \u010dlanova dru\u0161tva"
+         }, 
+         {
+          "name": "Obveze za zajmove prema gra\u0111anima"
+         }, 
+         {
+          "name": "Obveze za depozite, jam\u010devine i kapare"
+         }, 
+         {
+          "name": "Obveze po kontokorentnom ra\u010dunu"
+         }, 
+         {
+          "name": "Ostali kratkoro\u010dni zajmovi i sl."
+         }, 
+         {
+          "name": "Obveze za kaucije"
+         }
+        ], 
+        "name": "Obveze s osnove zajmova, depozita i sl."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze za prekora\u010denje na ra\u010dunu (okvirni kredit)"
+         }, 
+         {
+          "name": "Obveze za kamate prema bankama"
+         }, 
+         {
+          "name": "Obveze prema bankama po napla\u0107enim garancijama"
+         }, 
+         {
+          "name": "Obveze po ispla\u0107enom akreditivu"
+         }, 
+         {
+          "name": "Obveze prema ostalim kreditnim institucijama (\u0161tedionicama, mirovinskom fondu i dr.)"
+         }, 
+         {
+          "name": "Obveze prema kreditnim institucijama i bankama u inozemstvu"
+         }, 
+         {
+          "name": "Obveze za kratkoro\u010dne kredite u banci (analitika po bankama a unutar banke po ugovorima o kreditu)"
+         }, 
+         {
+          "name": "Obveze za kratkoro\u010dne kredite u osiguravaju\u0107im dru\u0161tvima (analitika po dru\u0161tvima i kreditima)"
+         }, 
+         {
+          "name": "Obveze za kamate prema financ. institucijama"
+         }, 
+         {
+          "name": "Ostale obveze prema kreditnim institucijama"
+         }
+        ], 
+        "name": "Obveze prema bankama i drugim financijskim institucijama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)-a1"
+         }
+        ], 
+        "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze s temelja eskontiranih mjenica"
+         }, 
+         {
+          "name": "Ostale obveze iz eskonta vrijednosnih papira"
+         }, 
+         {
+          "name": "Obveze iz otkupa tra\u017ebina"
+         }
+        ], 
+        "name": "Obveze iz eskontnih poslova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)-a1"
+         }
+        ], 
+        "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE FINANCIJSKE OBVEZE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ostala dugoro\u010dna rezerviranja za rizike i dr."
+         }, 
+         {
+          "name": "Dugoro\u010dno rezerviranje za restrukturiranje (MRS 37 i HSFI t. 16.22.)"
+         }, 
+         {
+          "name": "Dugor. rezerv. za obnovu prirodnog bogatstva-dug. rezer. za neiskor. g.o.(MRS19.t14.,HSFI13) -vidi 298"
+         }, 
+         {
+          "name": "Dugoro\u010dna rezerviranja za gubitke po zapo\u010detim sudskim sporovima"
+         }, 
+         {
+          "name": "Rezerviranje za ugovore s pote\u0161ko\u0107ama (MRS 37, t. 66. i HSFI t. 16.21.)"
+         }, 
+         {
+          "name": "Dugoro\u010dna rezerviranja za tro\u0161kove izdanih jamstava za prodana dobra"
+         }
+        ], 
+        "name": "Druga rezerviranja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dugor. rezerv. za odg. pla\u0107. poreza i dopr."
+         }
+        ], 
+        "name": "Rezerviranja za porezne obveze"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Rezerviranja za otpremnine"
+         }, 
+         {
+          "name": "Rezerviranja za mirovine"
+         }
+        ], 
+        "name": "Rezerviranja za otpremnine i mirovine"
+       }
+      ], 
+      "name": "DUGORO\u010cNA REZERVIRANJA ZA RIZIKE I TRO\u0160KOVE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore-a1"
+         }
+        ], 
+        "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala pasivna vremenska razgrani\u010denja tro\u0161kova"
+         }
+        ], 
+        "name": "Ostala pasivna vremenska razgrani\u010denja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obra\u010dunani ostali tro\u0161kovi poslovanja (prijevoz, bankovne usluge i platni promet, reprez. i dr.)"
+         }, 
+         {
+          "name": "Ura\u010dunani tro\u0161kovi slu\u017ebenih glasila i stru\u010dnih \u010dasopisa"
+         }, 
+         {
+          "name": "Obra\u010dunani rad po ugovoru o djelu, autor. hon."
+         }, 
+         {
+          "name": "Obra\u010dunane a nepla\u0107ene usluge kori\u0161tene u obra\u010dunskom razdoblju"
+         }, 
+         {
+          "name": "Obra\u010dunani tro\u0161kovi premije osiguranja"
+         }, 
+         {
+          "name": "Obra\u010dunani kalo, rastep, kvar i lom"
+         }, 
+         {
+          "name": "Obra\u010dunana najamnina iz operativnog (poslovnog) najma"
+         }, 
+         {
+          "name": "Obra\u010dunani tro\u0161kovi za koje nije primljena faktura (telefon, grijanje, el. energija, plin, voda i sl.)"
+         }, 
+         {
+          "name": "Obra\u010dunani tro\u0161kovi reklame, propagande i sajmova"
+         }, 
+         {
+          "name": "Obra\u010dunani tro\u0161kovi teku\u0107eg odr\u017eavanja"
+         }
+        ], 
+        "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obra\u010dunani tro\u0161kovi autorskih prava"
+         }, 
+         {
+          "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova za ostala prava"
+         }, 
+         {
+          "name": "Obra\u010dunani tro\u0161kovi fran\u0161iza, kori\u0161tenih trgova\u010dkih znakova, prava i sl."
+         }, 
+         {
+          "name": "Obra\u010dunani tro\u0161kovi licencija"
+         }
+        ], 
+        "name": "Obra\u010dunani tro\u0161kovi kori\u0161tenih prava"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obra\u010dunani ovisni tro\u0161kovi nabave (za koje nisu primljeni ra\u010duni)-prijevoz, osiguranje, \u0161pedicija i dr."
+         }
+        ], 
+        "name": "Obra\u010dunani tro\u0161kovi nabave dobara"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111eni prihodi iz orta\u0161tva"
+         }, 
+         {
+          "name": "Ostali odgo\u0111eni prihodi budu\u0107eg razdoblja"
+         }, 
+         {
+          "name": "Odgo\u0111eni prihodi radi neizvjesnih tro\u0161kova"
+         }, 
+         {
+          "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja koji su rezultat primjene ra\u010dunovodstvene politike"
+         }, 
+         {
+          "name": "Odgo\u0111eno priznavanje prihoda kad se predvi\u0111a povrat robe"
+         }, 
+         {
+          "name": "Odgo\u0111eni prihodi iz otkupa tra\u017ebine (faktoring koji nije zara\u0111en)"
+         }, 
+         {
+          "name": "Odgo\u0111eni prihodi od kamata iz financijskog lizinga"
+         }, 
+         {
+          "name": "Odgo\u0111eni prihodi iz operativnog lizinga"
+         }, 
+         {
+          "name": "Obra\u010dunane (anticipativne) kamate na dane zajmove i zatezne kamate (za budu\u0107e razdoblje)"
+         }, 
+         {
+          "name": "Unaprijed obra\u010dunane ili napla\u0107ene \u0161kolarine"
+         }
+        ], 
+        "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111eni prihodi iz potpora za zapo\u0161ljavanje"
+         }, 
+         {
+          "name": "Odgo\u0111eni prihodi iz potpora za dug. nemat. i mat. imovinu (analitike po primitcima, investicijama)"
+         }, 
+         {
+          "name": "Odgo\u0111eno priznavanje prihoda za unaprijed napla\u0107ene subvencije i potpore"
+         }, 
+         {
+          "name": "Odgo\u0111eni prihodi ostalih potpora"
+         }
+        ], 
+        "name": "Odgo\u0111eno priznavanje prihoda iz dr\u017eavnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111eni prihodi zbog rizika naplate (HSFI t. 15.71 u svezi s t. 15.24)"
+         }, 
+         {
+          "name": "Razgrani\u010deni vi\u0161ak prihoda od prodaje i povratnog financijskog najma (MRS 17, t. 59.)"
+         }
+        ], 
+        "name": "Odgo\u0111eno priznavanje prihoda"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga-a1"
+         }
+        ], 
+        "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)-a1"
+         }
+        ], 
+        "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)"
+       }
+      ], 
+      "name": "ODGO\u0110ENO PLA\u0106ANJE TRO\u0160KOVA I PRIHOD BUDU\u0106EG RAZDOBLJA"
+     }
+    ], 
+    "name": "KRATKORO\u010cNE I DUGORO\u010cNE OBVEZE, DUGORO\u010cNA REZERVIRANJA, ODGO\u0110ENA PLA\u0106ANJA I PRIHODI BUDU\u0106EG RAZDOBLJA"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala poslovna potra\u017eivanja"
+         }, 
+         {
+          "name": "Potra\u017eivanja od zastupnika"
+         }, 
+         {
+          "name": "Potra\u017eivanja za naknadne popuste"
+         }, 
+         {
+          "name": "Potra\u017eivanja od ortaka"
+         }
+        ], 
+        "name": "Ostala poslovna potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala potra\u017eivanja od vanjskih suradnika"
+         }, 
+         {
+          "name": "Potra\u017eivanja za ispla\u0107ene svote"
+         }, 
+         {
+          "name": "Potra\u017eivanja za predujmljene honorare"
+         }, 
+         {
+          "name": "Potra\u017eivanja za dane nov\u010dane svote za nabave u gotovini (za tr\u017ei\u0161ni nakup, za karnete i dr.)"
+         }, 
+         {
+          "name": "Potra\u017eivanja za manjkove i u\u010dinjene \u0161tete (s PDV-om)"
+         }, 
+         {
+          "name": "Potra\u017eivanja od zaposlenih za vi\u0161e ispla\u0107enu pla\u0107u"
+         }, 
+         {
+          "name": "Potra\u017eivanja za ispla\u0107eni predujam za slu\u017ebeni put"
+         }, 
+         {
+          "name": "Potra\u017eivanja od zaposlenika za pla\u0107ene privatne tro\u0161kove (npr. po slu\u017ebenoj kred. kartici)"
+         }, 
+         {
+          "name": "Potra\u017eivanja od zaposlenika za primitak u naravi"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prehranu, kazne, za kori\u0161tenje odmarali\u0161ta i sl."
+         }, 
+         {
+          "name": "Potra\u017eivanja od zaposlenih za manje pla\u0107ene poreze i doprinose"
+         }, 
+         {
+          "name": "Ostala potra\u017eivanja od zaposlenih"
+         }
+        ], 
+        "name": "Potra\u017eivanja od vanjskih suradnika"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od \u010dlanova zadruge"
+         }, 
+         {
+          "name": "Potra\u017eivanja od \u010dlanova ustanove"
+         }, 
+         {
+          "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za privatne tro\u0161kove"
+         }, 
+         {
+          "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za predujmljeni dobitak - dividendu"
+         }
+        ], 
+        "name": "Potra\u017eivanja od \u010dlanova poduzetnika"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za sredstva u slobodnoj zoni-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za sredstva u slobodnoj zoni"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za doznake novca, za dobitak i dr."
+         }, 
+         {
+          "name": "Potra\u017eivanja za isporu\u010dena dobra i usluge"
+         }
+        ], 
+        "name": "Potra\u017eivanja od poslovnih jedinica u inozemstvu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit"
+       }
+      ], 
+      "name": "POTRA\u017dIVANJA OD ZAPOSLENIH I OSTALA POTRA\u017dIVANJA (kratkotrajna)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja ste\u010dena cesijom, asignacijom i preuzimanjem duga od prodaje"
+         }, 
+         {
+          "name": "Potra\u017eivanja za tantijeme (nadoknade za kori\u0161tenje patenta, znaka i autorskih prava)"
+         }, 
+         {
+          "name": "Potra\u017eivanja iz od\u0161tetnih zahtjeva (od osiguravaju\u0107ih dru\u0161tava)"
+         }, 
+         {
+          "name": "Potra\u017eivanja za dana jamstva i \u010dinidbe"
+         }, 
+         {
+          "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za pokri\u0107e gubitka"
+         }, 
+         {
+          "name": "Potra\u017eivanja od kooperanata, zadrugara, ustanove"
+         }, 
+         {
+          "name": "Potra\u017eivanja za nadoknadu tro\u0161kova iz jamstva"
+         }, 
+         {
+          "name": "Ostala potra\u017eivanja"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poreze iz poslovnih odnosa"
+         }, 
+         {
+          "name": "Potra\u017eivanja za udjel u dobitku - prihodu u investicijskom fondu"
+         }
+        ], 
+        "name": "Ostala kratkoro\u010dna potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od kupaca"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od povezanih dru\u0161tava"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje od poduzetnika iz sudjeluju\u0107ih interesa"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje kamata"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje za dane predujmove za usluge"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje ostalih potra\u017eivanja (ra\u010duni 126 do 128)"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od podru\u017enica"
+         }, 
+         {
+          "name": "Potra\u017eivanja za kamate od povezanih dru\u0161tava"
+         }, 
+         {
+          "name": "Potra\u017eivanja za udio u dobitku d.o.o.-a"
+         }, 
+         {
+          "name": "Ostala kratkoro\u010dna potra\u017eivanja od povezanih poduzetnika"
+         }, 
+         {
+          "name": "Potra\u017eivanja za dividende od povezanih dru\u0161tava"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prodaju - isporuku povezanim dru\u0161tvima"
+         }, 
+         {
+          "name": "Potra\u017eivanja za nadoknadu gubitka od povezanih dru\u0161tava (\u010dl. 489. ZTD)"
+         }, 
+         {
+          "name": "Potra\u017eivanja za isporuke povezanim dru\u0161tvima u inozemstvu"
+         }, 
+         {
+          "name": "Potra\u017eivanja iz ulaganja radi pove\u0107anja udjela (do upisa u t.k.)"
+         }
+        ], 
+        "name": "Potra\u017eivanja od povezanih poduzetnika (s vi\u0161e od 20% udjela - ovisni poduzet.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za kamate"
+         }, 
+         {
+          "name": "Ostala potra\u017eivanja od sudjeluju\u0107ih dru\u0161tava"
+         }, 
+         {
+          "name": "Potra\u017eivanja za isporuke dobara i usluga"
+         }, 
+         {
+          "name": "Potra\u017eivanja za dividendu - dobitak"
+         }
+        ], 
+        "name": "Potra\u017eivanja od sudjeluju\u0107ih poduzetnika (u kojima se dr\u017ei manje od 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za nefakturiranu isporuku dobara ili usluga"
+         }, 
+         {
+          "name": "Potra\u017eivanja od ostalih prodaja"
+         }, 
+         {
+          "name": "Kupci gra\u0111ani i prodaja na potro\u0161a\u010dki kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prodaju prava"
+         }, 
+         {
+          "name": "Potra\u017eivanja od kupaca usluga (servisne, najmovi, ustupanje radne snage, kapaciteta i dr.)"
+         }, 
+         {
+          "name": "Potra\u017eivanja od kupaca dobara"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prodaju na kreditne kartice"
+         }, 
+         {
+          "name": "Kupci zastupni\u010dke i fran\u0161izne prodaje"
+         }, 
+         {
+          "name": "Potra\u017eivanja od kupaca za prodanu robu iz komisije"
+         }, 
+         {
+          "name": "Kupci imovinskih sredstava, inventara, materijala, otpadaka i sl."
+         }
+        ], 
+        "name": "Potra\u017eivanja od kupaca"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kupci dobara iz inozemstva"
+         }, 
+         {
+          "name": "Kupci usluga iz inozemstva"
+         }, 
+         {
+          "name": "Kupci prava iz inozemstva"
+         }
+        ], 
+        "name": "Kupci u inozemstvu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od izvoznika"
+         }, 
+         {
+          "name": "Potra\u017eivanja po poslovima uvoza za tu\u0111i ra\u010dun"
+         }
+        ], 
+        "name": "Potra\u017eivanja iz vanjskotrgova\u010dkog poslovanja (s osnove uvoza odnosno izvoza za tu\u0111i ra\u010dun)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za predujam za kupnju dionica i udjela"
+         }, 
+         {
+          "name": "Potra\u017eivanja od komisionara"
+         }, 
+         {
+          "name": "Potra\u017eivanja s osnove prodaje udjela i dionica"
+         }, 
+         {
+          "name": "Potra\u017eivanja za nakladno odobrene popuste (bonifikacije, casa-sconto, rabat i sl.)"
+         }
+        ], 
+        "name": "Potra\u017eivanja s osnove ostalih aktivnosti"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kamate iz ostalih tra\u0111bina"
+         }, 
+         {
+          "name": "Potra\u017eivanje za kamatu iz danih zajmova"
+         }, 
+         {
+          "name": "Potra\u017eivanja za kamate po nagodbama"
+         }, 
+         {
+          "name": "Potra\u017eivanja za zatezne kamate (koje nisu pripisane glavnici)"
+         }, 
+         {
+          "name": "Potra\u017eivanja od kupaca za ugovorene kamate (koje nisu pripisane glavnici)"
+         }
+        ], 
+        "name": "Potra\u017eivanja za kamate"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)"
+       }
+      ], 
+      "name": "POTRA\u017dIVANJA (KRATKOTRAJNA)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Ostala nov\u010dana sredstva-a1"
+         }
+        ], 
+        "name": "Ostala nov\u010dana sredstva"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje depozita u bankama-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje depozita u bankama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Otvoreni akreditiv u inozemnoj banci"
+         }, 
+         {
+          "name": "Otvoreni devizni akreditiv u doma\u0107oj banci"
+         }, 
+         {
+          "name": "Ecsrow ra\u010dun"
+         }
+        ], 
+        "name": "Otvoreni akreditiv u stranim valutama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Devizna blagajna za tro\u0161kove prijevoza robe u inozemstvo"
+         }, 
+         {
+          "name": "Devizna blagajna za mjenja\u010dke poslove"
+         }, 
+         {
+          "name": "Glavna devizna blagajna"
+         }, 
+         {
+          "name": "Devizna blagajna za slu\u017ebena putovanja u inozemstvo"
+         }, 
+         {
+          "name": "Devizna blagajna za razne isplate"
+         }
+        ], 
+        "name": "Devizna blagajna"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Novac za kupnju deviza-a1"
+         }
+        ], 
+        "name": "Novac za kupnju deviza"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u017diro-ra\u010dun prijelazni konto"
+         }, 
+         {
+          "name": "Ra\u010dun dru\u0161tva u osnivanju"
+         }, 
+         {
+          "name": "Transakcijski u banci (analitika po ra\u010dunima u bankama i \u0161tedionicama)"
+         }, 
+         {
+          "name": "Podra\u010dun dru\u0161tva"
+         }
+        ], 
+        "name": "Transakcijski ra\u010duni u bankama"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Otvoreni akreditiv u doma\u0107oj banci-a1"
+         }
+        ], 
+        "name": "Otvoreni akreditiv u doma\u0107oj banci"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Blagajna radne jedinice"
+         }, 
+         {
+          "name": "Blagajna recepcije (\u0161anka)"
+         }, 
+         {
+          "name": "Blagajna servisa"
+         }, 
+         {
+          "name": "Blagajna prodavaonice"
+         }, 
+         {
+          "name": "Blagajna vrijednosnica (po\u0161tanskih, taksenih maraka i dr. vrijednosnica)"
+         }, 
+         {
+          "name": "Glavna blagajna (uklju\u010divo i plemenitih metala)"
+         }, 
+         {
+          "name": "Prijelazni ra\u010dun blagajne prodavaonice"
+         }, 
+         {
+          "name": "Blagajna za ostalo"
+         }
+        ], 
+        "name": "Blagajne"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Devizni ra\u010dun investicijskih radova"
+         }, 
+         {
+          "name": "Devizni ra\u010dun poslovne jedinice u inozemstvu"
+         }, 
+         {
+          "name": "Devizni ra\u010dun u slobodnoj zoni"
+         }, 
+         {
+          "name": "Nerezidentski devizni ra\u010dun"
+         }, 
+         {
+          "name": "Devizni ra\u010dun u doma\u0107oj banci (analitika po devizama)"
+         }, 
+         {
+          "name": "Devizni ra\u010dun u inozemnoj banci (u EU)"
+         }, 
+         {
+          "name": "Devizni ra\u010dun reeksportnih poslova"
+         }, 
+         {
+          "name": "Devizni ra\u010dun terminskih poslova"
+         }, 
+         {
+          "name": "Prijelazni devizni ra\u010dun"
+         }
+        ], 
+        "name": "Devizni ra\u010duni"
+       }
+      ], 
+      "name": "NOVAC U BANKAMA I BLAGAJNAMA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija-a1"
+         }
+        ], 
+        "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore-a1"
+         }
+        ], 
+        "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od lokalne samouprave-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja od lokalne samouprave"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od mirovinskog osiguranja-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja od mirovinskog osiguranja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO"
+       }
+      ], 
+      "name": "OSTALA POTRA\u017dIVANJA OD DR\u017dAVNIH I DRUGIH INSTITUCIJA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za porez na reklamu"
+         }, 
+         {
+          "name": "Potra\u017eivanja za pla\u0107eni porez na prire\u0111ivanje zabavnih i \u0161portskih priredbi"
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez na potro\u0161nju u ugostiteljstvu"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na neiskori\u0161tene nekretnine"
+         }, 
+         {
+          "name": "Potra\u017eivanja za pla\u0107eni porez na nasljedstva i darove"
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez na ku\u0107e za odmor i kori\u0161tenje javnih povr\u0161ina"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na motorna vozila i plovne objekte"
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez na tvrtku ili naziv"
+         }, 
+         {
+          "name": "Potra\u017eivanja za ostale poreze \u017eupanije (grada), op\u0107ine"
+         }
+        ], 
+        "name": "Potra\u017eivanja za \u017eupanijski i op\u0107inski (gradski) porez"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za ostala pla\u0107ena davanja dr\u017eavi i dr\u017eavnim institucijama"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e upla\u0107ene naknade za iskori\u0161tavanje mineralnih sirovina"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene naknade za koncesije"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107enu nadoknadu za \u0161ume"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene kazne i sl."
+         }, 
+         {
+          "name": "Potra\u017eivanje od Fonda za razvoj i sl."
+         }, 
+         {
+          "name": "Potra\u017eivanja za spomeni\u010dku rentu"
+         }
+        ], 
+        "name": "Potra\u017eivanja za ostale nespomenute poreze, doprinose, takse i pristojbe"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni PDV po kona\u010dnom obra\u010dunu"
+         }, 
+         {
+          "name": "Pretporez koji jo\u0161 nije priznan (uklju\u010divo i nepla\u0107eni R-2)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ispravak pretporeza zbog promjene postotka priznavanja PDV-a"
+           }
+          ], 
+          "name": "Ispravci pretporeza zbog prenamjene dobara"
+         }, 
+         {
+          "name": "Pretporez ste\u010den po ugovoru o asignaciji ili iz preknji\u017eavanja"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pretporez iz predujmova - 22%"
+           }, 
+           {
+            "name": "Pretporez iz predujmova -10%"
+           }, 
+           {
+            "name": "Pretporez iz predujmova - 25%"
+           }, 
+           {
+            "name": "Pretporez iz predujmova - 23%"
+           }
+          ], 
+          "name": "Pretporez iz predujmova"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pretporez - 23%"
+           }, 
+           {
+            "name": "Pretporez - 25%"
+           }, 
+           {
+            "name": "Pretporez - 10%"
+           }, 
+           {
+            "name": "Pretporez - 22%"
+           }
+          ], 
+          "name": "Pretporez po ulaznim ra\u010dunima"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 25%"
+           }, 
+           {
+            "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 23%"
+           }, 
+           {
+            "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 22%"
+           }, 
+           {
+            "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 10%"
+           }
+          ], 
+          "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Pla\u0107eni PDV pri uvozu dobara - 10%"
+           }, 
+           {
+            "name": "Pla\u0107eni PDV pri uvozu dobara - 22%"
+           }, 
+           {
+            "name": "Pla\u0107eni PDV pri uvozu dobara - 23%"
+           }, 
+           {
+            "name": "Pla\u0107eni PDV pri uvozu dobara - 25%"
+           }
+          ], 
+          "name": "Pla\u0107eni PDV pri uvozu dobara"
+         }, 
+         {
+          "name": "Potra\u017eivanja za razliku ve\u0107eg pretporeza od obveze u obra\u010dunskom razdoblju"
+         }
+        ], 
+        "name": "Porez na dodanu vrijednost"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za porez na dohodak iz autorskih prava, ugovora o djelu, \u010dlanova nadz. odbora i dr.doh."
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez i prirez na stipendije i nagrade u\u010denika i studenta"
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez na dohodak iz pla\u0107a"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prirez iz pla\u0107a"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na dohodak od kapitala"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poreze iz drugih dohodaka"
+         }
+        ], 
+        "name": "Potra\u017eivanja za porez i prirez na dohodak iz pla\u0107a i drugih primanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za ostale nespomenute doprinose"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni dopr. za zdrav. osigur. za slu\u010daj ozljede na radu i prof. bolesti"
+         }, 
+         {
+          "name": "Potra\u017eivanja od MO za vi\u0161e pla\u0107eni doprinos za beneficirani sta\u017e"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose za MO iz pla\u0107e"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zapo\u0161ljavanje na pla\u0107e"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zdravstveno osiguranje na pla\u0107e"
+         }
+        ], 
+        "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose iz pla\u0107a i na pla\u0107e"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za pla\u0107ene predujmove poreza na dobitak"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez po odbitku (na inozemne usluge)"
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez na dobitak ste\u010den po ugovoru o cesiji ili iz preknji\u017eavanja"
+         }, 
+         {
+          "name": "Porez na dobitak pla\u0107en u inozemstvu"
+         }
+        ], 
+        "name": "Potra\u017eivanja za porez na dobitak i po odbitku"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za 5% poreza na promet motornih vozila i plovila"
+         }, 
+         {
+          "name": "Potra\u017eivanja za porez na promet nekretnina"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na bezalkoholna pi\u0107a"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na kavu"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na pivo"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na naftne derivate i naknade za ceste"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na duhanske proizvode"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na osobne automobile, motocikle, ostala mot. vozila, plovila i zrakop."
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na alkoholna pi\u0107a"
+         }, 
+         {
+          "name": "Potra\u017eivanja za poseban porez na luksuzne proizvode"
+         }
+        ], 
+        "name": "Potra\u017eivanja za posebne poreze (akcize - tro\u0161arine) i dr. poreze od dr\u017eave"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe"
+       }
+      ], 
+      "name": "POTRA\u017dIVANJA OD DR\u017dAVE ZA POREZE, CARINU I DOPRINOSE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)-a1"
+         }
+        ], 
+        "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala aktivna vremenska razgrani\u010denja"
+         }
+        ], 
+        "name": "Ostali pla\u0107eni tro\u0161kovi budu\u0107eg razdoblja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)-a1"
+         }
+        ], 
+        "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Unaprijed pla\u0107eni tro\u0161kovi reprezentacije"
+         }, 
+         {
+          "name": "Unaprijed ispla\u0107ene pla\u0107e za budu\u0107e razdoblje"
+         }, 
+         {
+          "name": "Unaprijed pla\u0107eni ostali tro\u0161kovi posl.(prijevoza, bank. usluge, zdr. za\u0161tita,autorski,rad po ug. i sl)"
+         }, 
+         {
+          "name": "Unaprijed pla\u0107eni tro\u0161kovi odr\u017eavanja, opreme, postrojenja i gra\u0111evina"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Unaprijed pla\u0107ena zakupnina"
+           }, 
+           {
+            "name": "Unaprijed pla\u0107eni a nepriznati PDV na zakupninu (npr. 30% od leasinga osob. aut.)"
+           }
+          ], 
+          "name": "Unaprijed pla\u0107ena zakupnina iz operativnog - poslovnog najma"
+         }, 
+         {
+          "name": "Unaprijed pla\u0107eni tro\u0161kovi reklame, propagande i sajmova"
+         }, 
+         {
+          "name": "Unaprijed pla\u0107eni tro\u0161kovi energije za sljede\u0107e razdoblje"
+         }, 
+         {
+          "name": "Unaprijed pla\u0107eni tro\u0161kovi osig. imovine i osoba na opasnim poslovima ili putnika u prometu i sl."
+         }, 
+         {
+          "name": "Unaprijed pla\u0107ene kamate na bankovna jamstava i sl."
+         }, 
+         {
+          "name": "Unaprijed pla\u0107ene pretplate na slu\u017ebena glasila i stru\u010dne \u010dasopise"
+         }
+        ], 
+        "name": "Unaprijed pla\u0107eni tro\u0161kovi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)-a1"
+         }
+        ], 
+        "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)-a1"
+         }
+        ], 
+        "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja-a1"
+         }
+        ], 
+        "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)-a1"
+         }
+        ], 
+        "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)"
+       }
+      ], 
+      "name": "PLA\u0106ENI TRO\u0160KOVI BUDU\u0106EG RAZDOBLJA I OBRA\u010cUNANI PRIHODI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Zajmovi iz preuzetog duga"
+         }, 
+         {
+          "name": "Zajmovi u novcu"
+         }, 
+         {
+          "name": "Ostali zajmovi dru\u0161tvima u kojima se dr\u017ei udjel do 20%"
+         }, 
+         {
+          "name": "Zajmovi iz dospjelih anuiteta u razdoblju do 12 mj. od dospije\u0107a"
+         }
+        ], 
+        "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Udjeli (do 20%) u ustanovama, zadrugama i dr."
+         }, 
+         {
+          "name": "Udjeli (do 20%) u dru\u0161tvima kapitala"
+         }, 
+         {
+          "name": "Udjeli - dionice u bankama"
+         }
+        ], 
+        "name": "Sudjeluju\u0107i interesi (udjeli)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zajmovi dani ustanovama i \u0161kolama (kojih je dru\u0161tvo osniva\u010d)"
+         }, 
+         {
+          "name": "Zajmovi dani vlastitim podru\u017enicama"
+         }, 
+         {
+          "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu u inozemstvu"
+         }, 
+         {
+          "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu"
+         }
+        ], 
+        "name": "Dani zajmovi povezanim poduzetnicima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Udjeli u povezanim dru\u0161tvima (s vi\u0161e od 20%)"
+         }, 
+         {
+          "name": "Dioni\u010dki udio u d.d. (s vi\u0161e od 20%)"
+         }, 
+         {
+          "name": "Ulaganje u dionice radi preprodaje (iz udjela vi\u0161e od 20%)"
+         }
+        ], 
+        "name": "Udjeli (dionice) u povezanim poduzetnicima"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganje u kratkotrajne eskontne poslove"
+         }, 
+         {
+          "name": "Otkup kratkoro\u010dnih potra\u017eivanja (faktoring)"
+         }, 
+         {
+          "name": "Potra\u017eivanja za isplate avaliranih ili indosiranih mjenica"
+         }, 
+         {
+          "name": "Potra\u017eivanja za vi\u0161e upla\u0107eno po kreditnoj kartici"
+         }, 
+         {
+          "name": "Potra\u017eivanja iz preuzetog duga (\u010dl. 96. ZOO)"
+         }, 
+         {
+          "name": "Potra\u017eivanja po ispla\u0107enim garancijama"
+         }, 
+         {
+          "name": "Potra\u017eivanje po asignacijama, novacijama i sl."
+         }
+        ], 
+        "name": "Ostala financijska imovina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Kratkotrajno ulaganje u nov\u010dane fondove"
+         }, 
+         {
+          "name": "Kratkotrajno ulaganje u ostale investicijske fondove"
+         }
+        ], 
+        "name": "Potra\u017eivanja iz ulaganja u investicijske fondove"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Potra\u017eivanja za kapare (\u010dl. 303. ZOO-a)"
+           }, 
+           {
+            "name": "Kaucije za ambala\u017eu"
+           }, 
+           {
+            "name": "Dane jam\u010devine za natje\u010daje"
+           }, 
+           {
+            "name": "Kaucije za robu"
+           }, 
+           {
+            "name": "Polozi gotovine za ostale poslovne aktivnosti"
+           }, 
+           {
+            "name": "Kaucije na aukcijama (dra\u017ebama)"
+           }
+          ], 
+          "name": "Kaucije i jam\u010devine (do jedne godine)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Depoziti za ostale poslovne aktivnosti"
+           }, 
+           {
+            "name": "Depoziti u inozemnim financijskim institucijama"
+           }, 
+           {
+            "name": "Depoziti u osiguravaju\u0107im dru\u0161tvima"
+           }, 
+           {
+            "name": "Depoziti u bankama"
+           }
+          ], 
+          "name": "Depoziti (do jedne godine)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Zajmovi poduzetnicima"
+           }, 
+           {
+            "name": "Zajmovi ortacima"
+           }, 
+           {
+            "name": "Zajmovi obrtnicima"
+           }, 
+           {
+            "name": "Zajmovi podru\u017enicama"
+           }, 
+           {
+            "name": "Zajmovi ustanovama"
+           }, 
+           {
+            "name": "Zajmovi dani u inozemstvo"
+           }, 
+           {
+            "name": "Zajmovi \u010dlanovima uprave i zaposlenicima"
+           }, 
+           {
+            "name": "Zajmovi dani poljoprivrednicima ili zadrugarima"
+           }, 
+           {
+            "name": "Dospjeli anuiteti dugotrajnih zajmova (napla\u0107uju se u roku od 12 mjeseci - analitika po korisnicima)"
+           }, 
+           {
+            "name": "Ostali kratkotrajni zajmovi"
+           }
+          ], 
+          "name": "Dani kratkotrajni zajmovi"
+         }
+        ], 
+        "name": "Dani zajmovi, depoziti i sl."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali brzounov\u010divi vrijednosni papiri (robni papiri, ostale obveznice)"
+         }, 
+         {
+          "name": "Predani vrijednosni papiri na naplatu"
+         }, 
+         {
+          "name": "Blagajni\u010dki zapisi (izdani od banaka)"
+         }, 
+         {
+          "name": "Ulaganje u obveznice"
+         }, 
+         {
+          "name": "Zadu\u017enice (iskupljene)-tra\u0111bina s temelja jamstva"
+         }, 
+         {
+          "name": "Ulaganje u vrijednosne papire (namjenjene za trgovanje)"
+         }, 
+         {
+          "name": "\u010cekovi"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Mjenice u protestu"
+           }, 
+           {
+            "name": "Utu\u017eene mjenice"
+           }, 
+           {
+            "name": "Mjenice u portfelju"
+           }, 
+           {
+            "name": "Mjenice na naplati"
+           }
+          ], 
+          "name": "Mjenice"
+         }, 
+         {
+          "name": "Komercijalni zapisi"
+         }, 
+         {
+          "name": "Kratkotrajne obveze poduzetnika"
+         }
+        ], 
+        "name": "Ulaganja u vrijednosne papire"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)"
+       }
+      ], 
+      "name": "KRATKOTRAJNA FINANCIJSKA IMOVINA (do jedne godine)"
+     }
+    ], 
+    "name": "NOVAC, KRATKOTRAJNA FINANCIJSKA IMOVINA, KRATKOTRAJNA POTRA\u017dIVANJA, TRO\u0160KOVI I PRIHOD BUDU\u0106EG RAZDOBLJA"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111ena porezna imovina s osnove pove\u0107ane amortizacije-a1"
+         }, 
+         {
+          "name": "Ostala odgo\u0111ena porezna imovina-a1"
+         }
+        ], 
+        "name": "Ostala odgo\u0111ena porezna imovina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka-a1"
+         }
+        ], 
+        "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka"
+       }
+      ], 
+      "name": "ODGO\u0110ENA POREZNA IMOVINA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje ulaganja u gra\u0111evine"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje ulaganja u zemlji\u0161te"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Akumulirana amortizacija ulaganja u gra\u0111evine-a1"
+         }
+        ], 
+        "name": "Akumulirana amortizacija ulaganja u gra\u0111evine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganja u nekretnine - zemlji\u0161ta-a1"
+         }
+        ], 
+        "name": "Ulaganja u nekretnine - zemlji\u0161ta"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gra\u0111evine u najmovima (poslovne zgrade, stanovi, apartmani, ku\u0107e)"
+         }, 
+         {
+          "name": "Gra\u0111evine izvan uporabe (zgrade, stanovi, apartmani, ku\u0107e)"
+         }
+        ], 
+        "name": "Ulaganja u nekretnine - gra\u0111evine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujam za ulaganje u gra\u0111evine"
+         }, 
+         {
+          "name": "Predujam za ulaganja u zemlji\u0161te"
+         }
+        ], 
+        "name": "Predujmovi za ulaganja u nekretnine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganja u gra\u0111evine u izgradnji"
+         }, 
+         {
+          "name": "Ulaganja u zemlji\u0161ta u nabavi"
+         }, 
+         {
+          "name": "Ulaganja u gra\u0111evine u nabavi"
+         }
+        ], 
+        "name": "Ulaganja u nekretnine u pripremi"
+       }
+      ], 
+      "name": "ULAGANJA U NEKRETNINE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Akumulirana amortiz. \u017eivotinja (osnovnog stada)"
+         }, 
+         {
+          "name": "Akumulirana amortiz. vi\u0161egodi\u0161njih nasada"
+         }
+        ], 
+        "name": "Akumulirana amortizacija biolo\u0161ke imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje vi\u0161egodi\u0161njih nasada"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje \u017eivotinja (osnovnog stada)"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostale nespomenute \u017eivotinje (psi, ptice i dr.)"
+         }, 
+         {
+          "name": "Stado divlja\u010di"
+         }, 
+         {
+          "name": "Perad"
+         }, 
+         {
+          "name": "Ovce i koze"
+         }, 
+         {
+          "name": "P\u010delinja dru\u0161tva"
+         }, 
+         {
+          "name": "Ribe"
+         }, 
+         {
+          "name": "Konji"
+         }, 
+         {
+          "name": "Goveda"
+         }, 
+         {
+          "name": "Svinje"
+         }, 
+         {
+          "name": "Mazge, magarci i mule"
+         }
+        ], 
+        "name": "Biolo\u0161ka imovina - \u017eivotinje - osnovno stado"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Maslinici"
+         }, 
+         {
+          "name": "Planta\u017ee drve\u0107a i bilja (\u0161ume)"
+         }, 
+         {
+          "name": "Vo\u0107njaci"
+         }, 
+         {
+          "name": "Vinogradi"
+         }, 
+         {
+          "name": "Parkovi, zelenila, nasadi i cvije\u0107e"
+         }, 
+         {
+          "name": "Ulaganja u ostale vi\u0161egodi\u0161nje nasade"
+         }
+        ], 
+        "name": "Biolo\u0161ka imovina - bilje - vi\u0161egodi\u0161nji nasadi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u017divotinje (osnovno stado) u nabavi"
+         }, 
+         {
+          "name": "Vi\u0161egodi\u0161nji nasadi u pripremi"
+         }
+        ], 
+        "name": "Biolo\u0161ka imovina u pripremi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi za vi\u0161egodi\u0161nje nasade"
+         }, 
+         {
+          "name": "Predujmovi na nabavu \u017eivotinja"
+         }
+        ], 
+        "name": "Predujmovi za biolo\u0161ku imovinu"
+       }
+      ], 
+      "name": "BIOLO\u0160KA IMOVINA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)-a1"
+         }
+        ], 
+        "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Udjeli u dru\u0161tvima u inozemstvu (do 20% udjela)"
+         }, 
+         {
+          "name": "Ulaganje u dionice i udjele radi preprodaje"
+         }, 
+         {
+          "name": "Udjel u dioni\u010dkom kapitalu (do 20% udjela - analitika po dru\u0161tvima)"
+         }, 
+         {
+          "name": "Udjel u kapitalu d.o.o. (do 20% udjela)"
+         }, 
+         {
+          "name": "Potra\u017eivanja za udio u dobitku (analitika po udjelima)"
+         }
+        ], 
+        "name": "Sudjeluju\u0107i interesi (udjeli)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)-a1"
+         }
+        ], 
+        "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Udjel u dionicama (s vi\u0161e od 20%)"
+         }, 
+         {
+          "name": "Udjel u kapitalu d.o.o.-a (s vi\u0161e od 20%)"
+         }, 
+         {
+          "name": "Udjeli u komanditnom dru\u0161tvu"
+         }, 
+         {
+          "name": "Udjeli u dru\u0161tvima u inozemstvu (s vi\u0161e od 20%)"
+         }, 
+         {
+          "name": "Osniva\u010dki udjeli u ustanovama"
+         }, 
+         {
+          "name": "Udjeli u zadrugama"
+         }, 
+         {
+          "name": "Udio u dru\u0161tvu s uzajamnim udjelima"
+         }, 
+         {
+          "name": "Ulaganje u kapitalne pri\u010duve (neupisani kapital)"
+         }
+        ], 
+        "name": "Udjeli (dionice) kod povezanih poduzetnika (s vi\u0161e od 20% udjela)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganja u investicijske fondove (s rokom du\u017eim od 1 god.)"
+         }, 
+         {
+          "name": "Ostala nespomenuta dugoro\u010dna ulaganja"
+         }
+        ], 
+        "name": "Ostala dugotrajna financijska imovina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganja (udjeli) koji su raspolo\u017eivi za prodaju (dugotrajno ulaganje -MRS28.t.11. i 13. te MRS39.t.9.)"
+         }
+        ], 
+        "name": "Ulaganja koja se obra\u010dunavaju metodom udjela"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Kaucije za pla\u0107anja"
+           }, 
+           {
+            "name": "Dane kapare i osiguranja"
+           }, 
+           {
+            "name": "Kaucije za obveze"
+           }, 
+           {
+            "name": "Kaucije iz kupoprodajnih poslova"
+           }
+          ], 
+          "name": "Kaucije i kapare"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Depoziti na carini (garancija \u0161peditera)"
+           }, 
+           {
+            "name": "Depoziti u poslovnim bankama"
+           }, 
+           {
+            "name": "Depoziti kod osiguravaju\u0107ih dru\u0161tava"
+           }, 
+           {
+            "name": "Depoziti iz poslovnih aktivnosti"
+           }, 
+           {
+            "name": "Sudski depoziti"
+           }
+          ], 
+          "name": "Depoziti dugotrajni"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Dani zajmovi vanjskim pravnim osobama (nepovezanim)"
+           }, 
+           {
+            "name": "Dani zajmovi vanjskim fizi\u010dkim osobama - obrtnicima"
+           }, 
+           {
+            "name": "Dani zajmovi kooperantima"
+           }, 
+           {
+            "name": "Dani zajmovi direktoru, ortacima, menad\u017eerima, zaposlenicima"
+           }, 
+           {
+            "name": "Oro\u010denja u bankama"
+           }, 
+           {
+            "name": "Financijski zajmovi dani u inozemstvo"
+           }, 
+           {
+            "name": "Ostali dugotrajni zajmovi"
+           }
+          ], 
+          "name": "Dani dugotrajni zajmovi"
+         }
+        ], 
+        "name": "Dani zajmovi, depoziti i sl."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganje u vrijed. pap. raspolo\u017eive za prodaju"
+         }, 
+         {
+          "name": "Nezara\u0111eni prihodi u financijskim instrumentima"
+         }, 
+         {
+          "name": "Dugotrajna ulaganja u opcije, certifikate i sl."
+         }, 
+         {
+          "name": "Ulaganja u robne ugovore"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Vrijednosni papiri namijenjeni prodaji (do dospije\u0107a)"
+           }, 
+           {
+            "name": "Ulaganja u vrijednosne papire po fer vrijednosti"
+           }
+          ], 
+          "name": "Ulaganja u ostale vrijednosne papire"
+         }, 
+         {
+          "name": "Ulaganja u mjenice, zadu\u017enice (kupljene)"
+         }, 
+         {
+          "name": "Ulaganja u dr\u017eavne obveznice"
+         }, 
+         {
+          "name": "Dugotrajna ulaganja u obveznice dru\u0161tva"
+         }, 
+         {
+          "name": "Dugotrajna ulaganja u blagajni\u010dke zapise"
+         }
+        ], 
+        "name": "Ulaganja u vrijednosne papire (dugotrajne)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Nezara\u0111ene kamate u kreditima i sl.-a1"
+         }
+        ], 
+        "name": "Nezara\u0111ene kamate u kreditima i sl."
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)"
+       }
+      ], 
+      "name": "DUGOTRAJNA FINANCIJSKA IMOVINA (s povratom du\u017eim od jedne godine)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za nezara\u0111enu kamatu-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za nezara\u0111enu kamatu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za predujmove za usluge-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za predujmove za usluge"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja iz orta\u0161tva"
+         }, 
+         {
+          "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva"
+         }, 
+         {
+          "name": "Potra\u017eivanja od radnika"
+         }
+        ], 
+        "name": "Ostala potra\u017eivanja - dugotrajna"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja od povezanih dru\u0161tava za dana sredstva na dugoro\u010dnu posudbu (osim novca)"
+         }, 
+         {
+          "name": "Potra\u017eivanja od povezanih dru\u0161tava za isporuke dobara i usluga"
+         }, 
+         {
+          "name": "Potra\u017eivanja od zadrugara, kooperanata i sl."
+         }
+        ], 
+        "name": "Potra\u017eivanja od povezanih poduzetnika"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za prodaju na potro\u0161a\u010dki kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prodane usluge na kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanje za dugotr. imovinu prodanu na kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanja s osnove prodaje na robni kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanja s osnove prodaje na robni kredit u inozemstvu"
+         }, 
+         {
+          "name": "Ostala potra\u017eivanja iz prodaje na kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prodani udjel na kredit"
+         }, 
+         {
+          "name": "Potra\u017eivanja za prodaju u financijskom lizingu"
+         }
+        ], 
+        "name": "Potra\u017eivanja s osnove prodaje na kredit"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja iz faktoringa-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja iz faktoringa"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za jam\u010devine iz operativnog lizinga"
+         }, 
+         {
+          "name": "Jamstvo za dobro izvedene radove"
+         }, 
+         {
+          "name": "Jam\u010devine iz natje\u010daja"
+         }, 
+         {
+          "name": "Jam\u010devine za \u0161tete"
+         }
+        ], 
+        "name": "Potra\u017eivanja za jam\u010devine"
+       }
+      ], 
+      "name": "POTRA\u017dIVANJA (dulja od jedne godine)"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanje za ostale uloge u kapital-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanje za ostale uloge u kapital"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za temeljni ulog komanditora-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za temeljni ulog komanditora"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)-a1"
+         }
+        ], 
+        "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)"
+       }
+      ], 
+      "name": "POTRA\u017dIVANJA ZA UPISANI A NEUPLA\u0106ENI KAPITAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)-a1"
+         }
+        ], 
+        "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala nematerijalna imovina"
+         }, 
+         {
+          "name": "Filmovi, glazbeni zapisi"
+         }, 
+         {
+          "name": "Dugogodi\u0161nje naknade pla\u0107ene za pravo gra\u0111enja, pravo prolaza i sl."
+         }
+        ], 
+        "name": "Ostala nematerijalna imovina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi za razvoj"
+         }, 
+         {
+          "name": "Predujmovi za koncesije"
+         }, 
+         {
+          "name": "Predujmovi za patente, licencije i dr."
+         }, 
+         {
+          "name": "Predujmovi za robne ili uslu\u017ene marke"
+         }, 
+         {
+          "name": "Predujmovi za nabavu softwera"
+         }, 
+         {
+          "name": "Predujmovi za nabavu ostalih prava uporabe"
+         }, 
+         {
+          "name": "Predujmovi za ostalu nematerijalnu imovinu"
+         }
+        ], 
+        "name": "Predujmovi za nabavu nematerijalne imovine"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Ulaganje u pravo suvlasni\u0161tva opreme"
+           }, 
+           {
+            "name": "Ulaganje u dugogodi\u0161nje pravo uporabe (prema ugovoru)"
+           }, 
+           {
+            "name": "Ulaganje u znanje (know how), dizajn"
+           }, 
+           {
+            "name": "Ulaganje u autorska i dr. prava kori\u0161tenja"
+           }, 
+           {
+            "name": "Ulaganja na tu\u0111oj imovini radi uporabe ili pobolj\u0161anja (nekretnina, opreme i sl.)"
+           }, 
+           {
+            "name": "Ulaganje u pravo reproduciranja (npr. filmova), pravo objave u izdava\u0161tvu i sl."
+           }
+          ], 
+          "name": "Ostala dugotrajna prava"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ulaganje u ra\u010dunalni softwer"
+           }, 
+           {
+            "name": "Ulaganje u internetske stranice"
+           }
+          ], 
+          "name": "Softwer"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Zalo\u017eno pravo i hipoteke (realizirane)"
+           }, 
+           {
+            "name": "Ostala dugogodi\u0161nja prava"
+           }
+          ], 
+          "name": "Ostala prava"
+         }
+        ], 
+        "name": "Softver i ostala prava"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Goodwill"
+         }
+        ], 
+        "name": "Goodwill"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Izdatci za istra\u017eivanje mineralnih blaga (MSFI 6)"
+         }, 
+         {
+          "name": "Izdatci za razvoj proizvoda (uzorci, recepture, tro\u0161kovi pronalazaka i sl.)."
+         }, 
+         {
+          "name": "Izdatci za razvoj projekta (konstruiranje i test. prototipova i modela,alata,naprava i kalupa i sl."
+         }
+        ], 
+        "name": "Izdatci za razvoj"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ulaganje u tr\u017ei\u0161ni udio (otkup prava distribucije za neko podru\u010dje)"
+         }, 
+         {
+          "name": "Ulaganje u koncesije idozvole(za resurse, ceste, ribarenje, linije, sirovine, itd.)"
+         }, 
+         {
+          "name": "Ulaganje u patente i tehnologiju, inovacije, teh.dokumentaciju za proizv. proizvoda ili pru\u017eanje usluga"
+         }, 
+         {
+          "name": "Robne marke, trgova\u010dko ime, lista kupaca, industrijska prava, marketin\u0161ka prava, usl. marke i sl.prava"
+         }, 
+         {
+          "name": "Ulaganje u licenciju i fren\u010dajz (Franchising)"
+         }
+        ], 
+        "name": "Koncesije, patenti, licencije, robne i uslu\u017ene marke"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)-a1"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Akumulirana amortizacija godwilla (v. napom. 3.)"
+         }, 
+         {
+          "name": "Akumulirana amort. ostale nematerijalne imovine"
+         }, 
+         {
+          "name": "Akumulirana amortizacija izdataka za razvoj"
+         }, 
+         {
+          "name": "Akumulirana amortizacija koncesija, patenata, licencija i sl."
+         }, 
+         {
+          "name": "Akumulirana amort. robne i uslu\u017ene marke"
+         }, 
+         {
+          "name": "Akumulirana amortizacija softwera"
+         }
+        ], 
+        "name": "Akumulirana amortizacija nematerijalne imovine"
+       }
+      ], 
+      "name": "NEMATERIJALNA IMOVINA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Akumulirana amortizacija odlagali\u0161ta otpada, kamenoloma i sl. (MRS 16. t. 58.)"
+         }, 
+         {
+          "name": "Akumulirana amortizacija gra\u0111evina (analitika prema pojedinim gra\u0111evinama)"
+         }
+        ], 
+        "name": "Akumulirana amortizacija gra\u0111evina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje zemlji\u0161ta"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje gra\u0111evina"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje nekretnina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Gra\u0111evine u pripremi"
+         }, 
+         {
+          "name": "Zemlji\u0161ta u pripremi"
+         }
+        ], 
+        "name": "Nekretnine u pripremi"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujmovi za nabavu zemlji\u0161ta"
+         }, 
+         {
+          "name": "Predujmovi za gra\u0111evine u nabavi"
+         }
+        ], 
+        "name": "Predujmovi za nabavu nekretnina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Stanovi za vlastite zaposlenike-a1"
+         }
+        ], 
+        "name": "Stanovi za vlastite zaposlenike"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostali nespomenuti gra\u0111evinski objekti (rudnici, brane) i objekti izvan uporabe"
+         }, 
+         {
+          "name": "Objekti poljoprivrede i ribarstva"
+         }, 
+         {
+          "name": "Tvorni\u010dke zgrade, hale i radionice"
+         }, 
+         {
+          "name": "Poslovne zgrade"
+         }, 
+         {
+          "name": "Skladi\u0161ta, silosi, nadstre\u0161nice i gara\u017ee, staklenici, su\u0161ionice, hladnja\u010de"
+         }, 
+         {
+          "name": "Zgrade trgovine, hotela, motela, restorana"
+         }, 
+         {
+          "name": "Ograde, izlozi, potporni zidovi -brane, \u0161portski tereni,\u0161atori,\u017ei\u010dare i sl."
+         }, 
+         {
+          "name": "Zgrade monta\u017ene, barake, mostovi, drvene konstrukcije i sl."
+         }, 
+         {
+          "name": "Cjevovodi, vodospremnici, utvr\u0111ene obale, kanali, kanalizacija, dalekovodi"
+         }, 
+         {
+          "name": "Putovi, parkirali\u0161ta, staze i dr. gra\u0111evine (rampe i sl.), nadvo\u017enjaci i dr. bet. ili met. konstruk."
+         }
+        ], 
+        "name": "Gra\u0111evinski objekti (za vlastite potrebe)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Zemlji\u0161ta u zakupu (unaprijed pla\u0107ena)"
+         }, 
+         {
+          "name": "Pravo slu\u017enosti na zemlji\u0161tu (unaprijed pla\u0107ena)"
+         }, 
+         {
+          "name": "Zemlji\u0161te s upisanim pravom gra\u0111enja (unaprijed pla\u0107ena)"
+         }
+        ], 
+        "name": "Zemlji\u0161na prava (vi\u0161egodi\u0161nja)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Pobolj\u0161anja na zemlji\u0161tu (ulaganja u odvodnjavanje, ure\u0111ivanje prilaza i sl.)"
+         }, 
+         {
+          "name": "Zemlji\u0161te sa supstancijalnom potro\u0161njom ili odlagali\u0161ta"
+         }, 
+         {
+          "name": "Zemlji\u0161te pod prometnicama, dvori\u0161tima, parkirali\u0161tima i sl."
+         }, 
+         {
+          "name": "Zemlji\u0161ta pod dugogodi\u0161njim nasadama, parkovima, vrtovima i sl."
+         }, 
+         {
+          "name": "\u010cista neobra\u0111ena i nezasa\u0111ena zemlji\u0161ta i kamenjari"
+         }, 
+         {
+          "name": "Gra\u0111evinsko zemlji\u0161te (bez zgrada)"
+         }, 
+         {
+          "name": "Poljoprivredno zemlji\u0161te"
+         }, 
+         {
+          "name": "Zemlji\u0161te za deponije sme\u0107a i otpada"
+         }, 
+         {
+          "name": "Zemlji\u0161te za eksploataciju kamena, gline, \u0161ljunka i pijeska,"
+         }, 
+         {
+          "name": "Zemlji\u0161ta ispod gra\u0111evina"
+         }
+        ], 
+        "name": "Zemlji\u0161ta"
+       }
+      ], 
+      "name": "MATERIJALNA IMOVINA - NEKRETNINE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Vrijednosno uskla\u0111enje poljoprivredne opreme"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje opreme"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje postrojenja"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje ostale mat. imovine"
+         }, 
+         {
+          "name": "Vrijednosno uskla\u0111enje alata, pogonskog inventara i transportne imovine"
+         }
+        ], 
+        "name": "Vrijednosno uskla\u0111enje postrojenja i opreme"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Akum. amortiz.30% i 100% pretporeza od brodova, jahti i dr. sred. za os. prijevoz(NV preko 400000,00kn)"
+         }, 
+         {
+          "name": "Ostala akumulirana amortizacija"
+         }, 
+         {
+          "name": "Akumulirana amortiz. alata, pogonskog inventara i transportne imovine"
+         }, 
+         {
+          "name": "Akumulirana amortiz. ostale mat. imovine"
+         }, 
+         {
+          "name": "Akumulirana amortiz. postrojenja"
+         }, 
+         {
+          "name": "Akumulirana amortiz. opreme"
+         }, 
+         {
+          "name": "Akumulirana amortiz. 30% i 100% pretporeza od osob. automobila (n. v. ve\u0107e od 400.000,00 kn)"
+         }, 
+         {
+          "name": "Akumulirana amortiz. 30% od pretporeza od brodova, jahti i dr. sred. za osobni prijevoz"
+         }, 
+         {
+          "name": "Akumulirana amortiz. poljoprivredne opreme"
+         }, 
+         {
+          "name": "Akumulirana amortiz. 30% pretporeza od osob. automobila"
+         }
+        ], 
+        "name": "Akumulirana amortizacija postrojenja i opreme"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala postrojenja i postrojenja izvan uporabe"
+         }, 
+         {
+          "name": "Pobolj\u0161anje na postrojenjima"
+         }, 
+         {
+          "name": "Prijenosna postrojenja (dizala, pokretne stepenice, elevatori, pokretne trake i sl.)"
+         }, 
+         {
+          "name": "Postrojenje za pakiranje, ambala\u017eu i sl."
+         }, 
+         {
+          "name": "Mlinska postrojenja"
+         }, 
+         {
+          "name": "Strojevi i alati u svezi sa strojevima u pogonima i radionicama za obradu i preradu"
+         }, 
+         {
+          "name": "Tehni\u010dka postrojenja, ure\u0111aji, spremnici, pogonski motori, platforme i dr."
+         }, 
+         {
+          "name": "Rashladna postrojenja"
+         }, 
+         {
+          "name": "Energetska postrojenja (kotlovnice, generatori,solarne \u0107elije, vjetro-elektrane, toplinske crpke i dr.)"
+         }
+        ], 
+        "name": "Postrojenja"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Telekomunikacijska oprema (mobiteli, tel. centrale, antene i sl.)"
+         }, 
+         {
+          "name": "Oprema trgovine (police, blagajne, hladnjaci, i dr.)"
+         }, 
+         {
+          "name": "Uredska oprema (fotokopirni, telefoni, telefaxi, blagajne, alarmi, klima, hladnjaci, televizori, i dr.)"
+         }, 
+         {
+          "name": "Ra\u010dunalna oprema"
+         }, 
+         {
+          "name": "Oprema za graditeljstvo i monta\u017eu(kranovi, bageri, skele, oplate, mje\u0161alice, dizalice, valjci i sl.)"
+         }, 
+         {
+          "name": "Oprema grijanja i hla\u0111enja"
+         }, 
+         {
+          "name": "Oprema ugostiteljstva, hotela i sl. (aparati, \u0161tednjaci, hladnjaci, poku\u0107stvo i sl.)"
+         }, 
+         {
+          "name": "Oprema servisa (dizalice, ispitni ure\u0111aji, aparati i dr.)"
+         }, 
+         {
+          "name": "Oprema za\u0161tite na radu i protupo\u017earne za\u0161tite"
+         }, 
+         {
+          "name": "Ostala oprema i oprema izvan uporabe"
+         }
+        ], 
+        "name": "Oprema"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Alati, inventar i vozila izvan uporabe"
+         }, 
+         {
+          "name": "Vi\u0161egodi\u0161nja ambala\u017ea"
+         }, 
+         {
+          "name": "Alati, mjerni i kontrolni instrumenti i pomo\u0107na oprema"
+         }, 
+         {
+          "name": "Pogonski i skladi\u0161ni inventar (stala\u017ee, zatvoreni ormari, skele, oplate, protupo\u017earni aparati i sl.)"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Ostalo poku\u0107stvo i inventar"
+           }, 
+           {
+            "name": "Ugostiteljsko i hotelsko poku\u0107stvo i inventar"
+           }, 
+           {
+            "name": "Inventar trgovine (police, pregrade, pultovi)"
+           }, 
+           {
+            "name": "Uredsko poku\u0107stvo, sagovi, zavjese i sl."
+           }
+          ], 
+          "name": "Poku\u0107stvo - inventar"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Brodice, jahte i ost. plovila"
+           }, 
+           {
+            "name": "Ostala transportna sredstva i ure\u0111aji (gusjeni\u010dari, el. vozila, vilju\u0161kari, vagoni bicikli i dr.)"
+           }, 
+           {
+            "name": "Auto mje\u0161alice, auto crpke za beton, auto dizalice i sl."
+           }, 
+           {
+            "name": "Autobusi"
+           }, 
+           {
+            "name": "Zrakoplovi"
+           }, 
+           {
+            "name": "Brodovi (ve\u0107i od 1000 BRT)"
+           }, 
+           {
+            "name": "Putni\u010dka vozila (osobna i putni\u010dki kombi) i motor kota\u010di"
+           }, 
+           {
+            "name": "Teretna i vu\u010dna vozila, teglja\u010di i kamioni"
+           }, 
+           {
+            "name": "Priklju\u010dna transportna sredstva (prikolice)"
+           }, 
+           {
+            "name": "Teretna vozila (dostavna i kombi) i hladnja\u010de, cisterne"
+           }
+          ], 
+          "name": "Transportna imovina"
+         }, 
+         {
+          "name": "Ostali pogonski inventar,"
+         }, 
+         {
+          "name": "Inventar ustanova (aparati, kreveti i sl.)"
+         }, 
+         {
+          "name": "Reklame (svjetle\u0107e), stupovi i sl."
+         }, 
+         {
+          "name": "Audio i video aparati, kamere, parkir. rampe i sl."
+         }
+        ], 
+        "name": "Alati, pogonski inventar i transportna imovina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "30% pretporeza od osobnih automobila (n. v. do 400.000,00 kn)"
+         }, 
+         {
+          "name": "30% i 100% pretporeza od osobnih automobila (n. v. ve\u0107e od 400.000,00 kn)"
+         }, 
+         {
+          "name": "30% pretporeza od brodova, jahti i dr. (n.v. do 400.000,00 kn)"
+         }, 
+         {
+          "name": "30% i 100% pretporeza od brodova, jahti i dr. (n.v. ve\u0107e od 400.000,00 kn)"
+         }
+        ], 
+        "name": "Pretporez koji se ne mo\u017ee odbiti (kao dio vrijed. os. aut.)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala oprema poljoprivrede, sto\u010darstva i ribarstva"
+         }, 
+         {
+          "name": "Radni priklju\u010dci (plugovi, bera\u010dice, freze, prskalice, sabira\u010de i sl.)"
+         }, 
+         {
+          "name": "Traktori, kombajni, prikolice, kosilice i sl."
+         }, 
+         {
+          "name": "Oprema ribarstva (kavezi, mre\u017ee, \u010damci i brodovi, pakirnice)"
+         }, 
+         {
+          "name": "Oprema za mljekarstvo (muzilice, separatori, police, spremnici i sl.)"
+         }, 
+         {
+          "name": "Oprema vo\u010darstva i maslinarstva"
+         }, 
+         {
+          "name": "Oprema vinogradarstva (ba\u010dve, filteri, pre\u0161e, punionica)"
+         }, 
+         {
+          "name": "Oprema mlinova"
+         }, 
+         {
+          "name": "Oprema sto\u010darstva i p\u0107elarstva"
+         }
+        ], 
+        "name": "Poljoprivredna oprema i mehanizacija"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Ostala materijalna imovina"
+         }, 
+         {
+          "name": "Knjige, karte, fotografije i sl."
+         }, 
+         {
+          "name": "Oldtimeri (automobili, brodovi i dr.)"
+         }, 
+         {
+          "name": "Umjetnine, slike i sl."
+         }, 
+         {
+          "name": "Arhivski predmeti, makete i sl."
+         }
+        ], 
+        "name": "Ostala materijalna imovina"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Predujam za ostalu imovinu"
+         }, 
+         {
+          "name": "Predujmovi za alate, pogonski inventar i transportnu imovinu"
+         }, 
+         {
+          "name": "Predujmovi za postrojenja i opremu"
+         }
+        ], 
+        "name": "Predujmovi za materijalnu imovinu"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Poljoprivredna oprema u pripremi"
+         }, 
+         {
+          "name": "Ostala imovina u pripremi"
+         }, 
+         {
+          "name": "Postrojenja u pripremi"
+         }, 
+         {
+          "name": "Oprema u pripremi"
+         }, 
+         {
+          "name": "Alati, pogonski inventar u pripremi"
+         }, 
+         {
+          "name": "Osobni automobili i transportna sredstva u pripremi"
+         }
+        ], 
+        "name": "Materijalna imovina u pripremi"
+       }
+      ], 
+      "name": "POSTROJENJA, OPREMA, ALATI, INVENTAR I TRANSPORTNA SREDSTVA"
+     }
+    ], 
+    "name": "POTRA\u017dIVANJA ZA UPISANI KAPITAL I DUGOTRAJNA IMOVINA"
+   }
+  ], 
+  "name": "KONTNI PLAN", 
+  "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json
new file mode 100644
index 0000000..6eb1280
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json
@@ -0,0 +1,1475 @@
+{
+ "name": "Plan de Cuentas para Mexico", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INTERESES DE BANCOS NACIONALES", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "OTROS INGRESOS FINANCIEROS"
+           }, 
+           {
+            "name": "INTERESES DE BANCOS EXTRANJEROS"
+           }
+          ], 
+          "name": "INGRESOS FINANCIEROS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "INTERESES VARIOS"
+           }, 
+           {
+            "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS"
+           }, 
+           {
+            "name": "GANANCIAS EN VENTAS DE INVERSIONES"
+           }, 
+           {
+            "name": "OTROS INGRESOS"
+           }
+          ], 
+          "name": "OTROS INGRESOS"
+         }
+        ], 
+        "name": "OTROS INGRESOS"
+       }
+      ], 
+      "name": "OTROS INGRESOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS"
+           }
+          ], 
+          "name": "EGRESOS NO GRAVABLES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO"
+           }, 
+           {
+            "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS"
+           }, 
+           {
+            "name": "FLUCTUACION CAMBIARIA NO REALIZADAS"
+           }, 
+           {
+            "name": "PERDIDAS EN VENTAS DE INVERSIONES"
+           }, 
+           {
+            "name": "PERDIDA POR ROBO DE INVENTARIO"
+           }, 
+           {
+            "name": "INTERESES S/PRESTACIONES SOCIALES"
+           }, 
+           {
+            "name": "AJUSTE DE A\u00d1OS ANTERIORES"
+           }, 
+           {
+            "name": "PERDIDAS EN INVERSIONES DE BONOS P."
+           }
+          ], 
+          "name": "OTROS EGRESOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "OTROS EGRESOS"
+           }, 
+           {
+            "name": "COMISIONES Y GASTOS BANCARIOS"
+           }, 
+           {
+            "name": "INTERESES POR FINANCIAMIENTOS"
+           }, 
+           {
+            "name": "COMISIONES TICKET DE ALIMENTACION"
+           }, 
+           {
+            "name": "INTERESES BANCOS NACIONALES"
+           }
+          ], 
+          "name": "GASTOS FINANCIEROS"
+         }
+        ], 
+        "name": "GASTOS FINANCIEROS"
+       }
+      ], 
+      "name": "EGRESOS"
+     }
+    ], 
+    "name": "OTROS INGRESOS (EGRESOS)"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "VIATICOS NO DEDUCIBLES"
+           }, 
+           {
+            "name": "GASTOS DE ISR "
+           }, 
+           {
+            "name": "OTROS GASTOS"
+           }, 
+           {
+            "name": "COMIDAS, VIAJES Y TRASLADOS"
+           }, 
+           {
+            "name": "MANTENIMIENTOS"
+           }, 
+           {
+            "name": "AGUA POTABLE Y REFRIGERIO"
+           }, 
+           {
+            "name": "ASEO Y LIMPIEZA"
+           }, 
+           {
+            "name": "HOSPEDAJE"
+           }, 
+           {
+            "name": "SERVICIOS DE PUBLICIDAD"
+           }, 
+           {
+            "name": "FLETES Y TRANSPORTES"
+           }, 
+           {
+            "name": "REMANENTES DISTRIBUIBLES"
+           }, 
+           {
+            "name": "AVERIAS-PRODUCTOS"
+           }, 
+           {
+            "name": "AJUSTE DE INVENTARIOS DONADOS"
+           }, 
+           {
+            "name": "UTILES DE LIMPIEZA"
+           }, 
+           {
+            "name": "REPAROS"
+           }, 
+           {
+            "name": "ARTICULOS DE OFICINA"
+           }, 
+           {
+            "name": "SEGUROS"
+           }, 
+           {
+            "name": "PALERIA Y FOTOCOPIADO"
+           }, 
+           {
+            "name": "SERVICIOS CONTRATADOS A TERCEROS"
+           }, 
+           {
+            "name": "CONVENSION  DE COMERCIALIZACION"
+           }, 
+           {
+            "name": "COMBUSTIBLES"
+           }, 
+           {
+            "name": "TRAMITES DE SOLVENCIAS"
+           }, 
+           {
+            "name": "MANTENIMIENTO DE VEHICULOS"
+           }, 
+           {
+            "name": "PASAJES LOCALES Y EXT.DEDUCIBLES"
+           }, 
+           {
+            "name": "REPARACIONES"
+           }, 
+           {
+            "name": "ENERGIA ELECTRICA"
+           }, 
+           {
+            "name": "ASIMILABLES A SALARIOS"
+           }, 
+           {
+            "name": "GASTOS DE SISTEMAS"
+           }, 
+           {
+            "name": "SERVICIOS PUBLICOS"
+           }, 
+           {
+            "name": "BONIFICACION UNICA ESPECIAL"
+           }, 
+           {
+            "name": "PASAJE EXTERIOR NO DEDUCIBLE"
+           }, 
+           {
+            "name": "GASTOS DE REPRESENTACION"
+           }, 
+           {
+            "name": "TRAMITES LEGALES"
+           }, 
+           {
+            "name": "ESTACIONAMINETO"
+           }, 
+           {
+            "name": "TELEFONOS Y TELECOMUNICACIONES"
+           }, 
+           {
+            "name": "ARRENDAMIENTO"
+           }, 
+           {
+            "name": "PARTIDAS NO DEDUCIBLES"
+           }, 
+           {
+            "name": "CONDOMINIOS"
+           }, 
+           {
+            "name": "AJUSTE DE INVENTARIOS OBSOLETOS"
+           }, 
+           {
+            "name": "HONORARIOS PROFESIONALES"
+           }, 
+           {
+            "name": "EQUIPOS Y EVENTOS DEPORTIVOS"
+           }, 
+           {
+            "name": "VIATICOS DEDUCIBLES"
+           }, 
+           {
+            "name": "SUMINISTROS DE EQUIPOS DE OFICINA"
+           }, 
+           {
+            "name": "ASEO URBANO"
+           }, 
+           {
+            "name": "DERECHO DE FRENTE"
+           }
+          ], 
+          "name": "GASTOS GENERALES"
+         }
+        ], 
+        "name": "GASTOS GENERALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MUEBLES Y ENSERES"
+           }, 
+           {
+            "name": "LICENCIA Y SOFTWARE"
+           }, 
+           {
+            "name": "INMUEBLES"
+           }, 
+           {
+            "name": "MEJORAS A PROPIEDAD"
+           }, 
+           {
+            "name": "MAQUINARIAS Y EQUIPOS"
+           }, 
+           {
+            "name": "VEHICULOS"
+           }
+          ], 
+          "name": "DEPRECIACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "SEGUROS"
+           }
+          ], 
+          "name": "AMORTIZACION"
+         }
+        ], 
+        "name": "DEPRECIACION Y AMORTIZACION"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MEDIOS"
+           }, 
+           {
+            "name": "PATENTE INDUSTRIA Y COMERCIO"
+           }, 
+           {
+            "name": "PRODUCCION MATERIAL P.O.P."
+           }, 
+           {
+            "name": "PROMOCIONES"
+           }, 
+           {
+            "name": "MATERIALES PROMOCIONALES"
+           }, 
+           {
+            "name": "PUBLICIDAD"
+           }, 
+           {
+            "name": "EVENTOS ESPECIALES"
+           }, 
+           {
+            "name": "TRANSPORTE Y FLETES"
+           }, 
+           {
+            "name": "ACTIVIDADES REGIONALES"
+           }, 
+           {
+            "name": "DISTRIBUCION Y REPARTO LOCALES"
+           }, 
+           {
+            "name": "CUENTAS INCOBRABLES NACIONALES"
+           }
+          ], 
+          "name": "GASTOS DE DISTRIBUCION"
+         }
+        ], 
+        "name": "GASTOS COMERCIALIZACION"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "BENEFICIOS BECAS"
+           }, 
+           {
+            "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS"
+           }, 
+           {
+            "name": "CONTRIBUCIONES"
+           }, 
+           {
+            "name": "SUELDOS DIRECTIVOS"
+           }, 
+           {
+            "name": "COMISION AL PERSONAL"
+           }, 
+           {
+            "name": "INTERESES S/PRESTACIONES SOCIALES"
+           }, 
+           {
+            "name": "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA"
+           }, 
+           {
+            "name": "BENEFICIOS SERVICIOS MEDICOS"
+           }, 
+           {
+            "name": "PROGRAMA DE ALIMENTACION EMPLEADOS"
+           }, 
+           {
+            "name": "PRIMA POR RENDIMIENTO"
+           }, 
+           {
+            "name": "BONIFICACION UNICA ESPECIAL"
+           }, 
+           {
+            "name": "BENEFICIOS UNIFORMES"
+           }, 
+           {
+            "name": "UTILIDADES"
+           }, 
+           {
+            "name": "SUELDOS EMPLEADOS"
+           }, 
+           {
+            "name": "BONO VACACIONAL"
+           }, 
+           {
+            "name": "HORAS EXTRAORDINARIAS"
+           }, 
+           {
+            "name": "HORAS EXTRAS"
+           }, 
+           {
+            "name": "BENEFICIOS AYUDAS ESCOLARES"
+           }, 
+           {
+            "name": "GASTOS PERSONAL CONTRATADO"
+           }, 
+           {
+            "name": "PRESTACIONES SOCIALES"
+           }, 
+           {
+            "name": "TRANSPORTE Y ALIMENTACION"
+           }, 
+           {
+            "name": "VIATICOS Y GASTOS DE REPRESENTACION"
+           }, 
+           {
+            "name": "VACACIONES"
+           }, 
+           {
+            "name": "BENEFICIOS COMEDOR"
+           }, 
+           {
+            "name": "GASTOS PERSONAL TRANSFERIDOSR"
+           }
+          ], 
+          "name": "GASTOS PERSONAL"
+         }
+        ], 
+        "name": "GASTOS DE PERSONAL"
+       }
+      ], 
+      "name": "GASTOS OPERATIVOS"
+     }
+    ], 
+    "name": "GASTOS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "COSTO DE VENTAS"
+           }
+          ], 
+          "name": "COSTO DE VENTAS"
+         }
+        ], 
+        "name": "COSTO DE VENTAS"
+       }
+      ], 
+      "name": "COSTO DE VENTAS"
+     }
+    ], 
+    "name": "COSTO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INGRESOS POR SERVICIOS"
+           }
+          ], 
+          "name": "INGRESOS POR SERVICIOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "VENTAS INMUEBLES"
+           }, 
+           {
+            "name": "VENTAS NACIONALES AL DETAL"
+           }, 
+           {
+            "name": "VENTAS EXPORTACION", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "VENTAS NACIONALES"
+           }
+          ], 
+          "name": "VENTAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "DEVOLUCIONES EN VENTAS"
+           }, 
+           {
+            "name": "DESCUENTOS EN VENTAS"
+           }
+          ], 
+          "name": "DESCUENTOS Y DEVOLUCION EN VENTAS"
+         }
+        ], 
+        "name": "INGRESOS OPERACIONALES"
+       }
+      ], 
+      "name": "INGRESOS OPERACIONALES"
+     }
+    ], 
+    "name": "INGRESOS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MERCANCIA EN CONSIGNACION P. COMPRA"
+           }, 
+           {
+            "name": "MERCANCIA VENDIDAS EN TRANSITO"
+           }
+          ], 
+          "name": "CUENTAS DE ORDEN ACREEDORAS"
+         }
+        ], 
+        "name": "CUENTAS DE ORDEN ACREEDORAS"
+       }
+      ], 
+      "name": "CUENTAS DE ORDEN ACREEDORAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MERCANCIAS COMPRADAS EN TRANSITO"
+           }, 
+           {
+            "name": "MERCANCIAS EN CONSIGNACION"
+           }, 
+           {
+            "name": "CARTAS DE CREDITOS"
+           }
+          ], 
+          "name": "CUENTAS DE ORDEN DEUDORAS"
+         }
+        ], 
+        "name": "CUENTAS DE ORDEN DEUDORAS"
+       }
+      ], 
+      "name": "CUENTAS DE ORDEN"
+     }
+    ], 
+    "name": "CUENTAS DE ORDEN"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "GANACIAS Y PERDIDAS"
+         }
+        ], 
+        "name": "GANACIAS Y PERDIDAS"
+       }
+      ], 
+      "name": "GANANCIAS Y PERDIDAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "ACTUALIZACION DE VALOR"
+           }, 
+           {
+            "name": "ACCIONES EN TESORERIA"
+           }
+          ], 
+          "name": "ACCIONES EN TESORERIA"
+         }
+        ], 
+        "name": "ACCIONES EN TESORERIA"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "CAPITAL SOCIAL"
+           }, 
+           {
+            "name": "ACTUALIZACION DEL VALOR"
+           }
+          ], 
+          "name": "CAPITAL SOCIAL PAGADO"
+         }
+        ], 
+        "name": "CAPITAL SOCIAL PAGADO"
+       }
+      ], 
+      "name": "CAPITAL SOCIAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "ACTUALIZACION DEL VALOR"
+           }, 
+           {
+            "name": "VALOR ORIGINAL"
+           }
+          ], 
+          "name": "OTRAS RESERVAS"
+         }
+        ], 
+        "name": "OTRAS RESERVAS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "RESERVA P/FUTURO AUMENTO DE CAPITAL"
+           }, 
+           {
+            "name": "VALOR ORIGINAL RESERVA LEGAL"
+           }
+          ], 
+          "name": "RESERVA LEGAL"
+         }
+        ], 
+        "name": "RESERVA LEGAL"
+       }
+      ], 
+      "name": "RESERVA DE CAPITAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "ACTUALIZACION DEL PATRIMONIO"
+           }, 
+           {
+            "name": "EXCLUSIONES FISCALES"
+           }, 
+           {
+            "name": "REAJUSTE POR INFLACION"
+           }
+          ], 
+          "name": "RESULTADO POR EXPOS. A LA INFLACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "UTILIDADES DEL EJERCICIO"
+           }, 
+           {
+            "name": "UTILIDADES NO DISTRIBUIDAS"
+           }
+          ], 
+          "name": "SUPERAVIT OPERATIVO"
+         }
+        ], 
+        "name": "SUPERAVIT GANADO"
+       }, 
+       {
+        "children": [
+         {
+          "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+         }
+        ], 
+        "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+       }
+      ], 
+      "name": "SUPERAVIT"
+     }
+    ], 
+    "name": "CAPITAL"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PASIVOS INTERCOMPA\u00d1IAS"
+           }
+          ], 
+          "name": "PASIVOS INTERCOMPA\u00d1IAS"
+         }
+        ], 
+        "name": "PASIVOS INTERCOMPA\u00d1IAS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "OTROS PASIVOS A LARGO PLAZO"
+           }
+          ], 
+          "name": "OTROS PASIVOS A LARGO PLAZO"
+         }
+        ], 
+        "name": "OTROS PASIVOS A LARGO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+           }
+          ], 
+          "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+         }
+        ], 
+        "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INDEMNIZACIONES SENCILLAS"
+           }, 
+           {
+            "name": "INDEMNIZACIONES DOBLES"
+           }
+          ], 
+          "name": "ACUMULACIONES PARA INDEMNIZ.LABORALES"
+         }
+        ], 
+        "name": "ACUMULACIONES PARA INDEMNIZ. LABORALES"
+       }
+      ], 
+      "name": "PASIVO A LARGO PLAZO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)"
+           }, 
+           {
+            "name": "10.67%  IVA RETENIDO ARRENDAMIENTO"
+           }, 
+           {
+            "name": "4% IVA RETENIDO FLETES"
+           }, 
+           {
+            "name": "10.67%  IVA RETENIDO HONORARIOS"
+           }, 
+           {
+            "name": "PASIVOS A  CORTO PLAZO"
+           }, 
+           {
+            "name": "ISR RETENIDO ASIMILABLES"
+           }, 
+           {
+            "name": "10% ISR RETENIDO ARRENDAMIENTO"
+           }, 
+           {
+            "name": "10% ISR RETENIDO HONORARIOS"
+           }, 
+           {
+            "name": "ISR RETENIDO SALARIOS"
+           }
+          ], 
+          "name": "IMPUESTOS POR PAGAR"
+         }, 
+         {
+          "children": [
+           {
+            "name": "IVA POR TRASLADAR o COBRADO"
+           }
+          ], 
+          "name": "IVA TRASLADADO"
+         }
+        ], 
+        "name": "OTROS PASIVOS A CORTO PLAZO"
+       }
+      ], 
+      "name": "OTROS PASIVOS A CORTO PLAZO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "ISR  ACUMULADOS GASTOS"
+           }, 
+           {
+            "name": "RAR AJUSTE INICIAL POR INFLACION"
+           }, 
+           {
+            "name": "DECLARACION ESTIMADAS"
+           }
+          ], 
+          "name": "ISR  ACUMULADOS GASTOS"
+         }
+        ], 
+        "name": "IMPUESTOS SOBRE LA RENTA POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Payable", 
+            "name": "DIVIDENDO POR PAGAR VIGENTES"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "DIVDENDO POR COBRAR NO COBRADOS"
+           }
+          ], 
+          "name": "DIVIDENDO POR PAGAR"
+         }
+        ], 
+        "name": "DIVIDENDO POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "FONDO FIDEICOMISO"
+           }, 
+           {
+            "name": "FONDO DE AHORRO"
+           }, 
+           {
+            "name": "APORTES EMPLEADOS"
+           }
+          ], 
+          "name": "APORTES EMPLEADOS"
+         }
+        ], 
+        "name": "ACUMULACIONES LABORALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "APORTE EMPRESA"
+           }
+          ], 
+          "name": "CONTRIBUCIONES PATRONAL"
+         }, 
+         {
+          "children": [
+           {
+            "name": "EMBARGO DE SUELDO"
+           }, 
+           {
+            "name": "PRESTAMOS SOBRE FIDEICOMISO"
+           }, 
+           {
+            "name": "SINDICATOS"
+           }
+          ], 
+          "name": "RETENCIONES VARIAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "UTILIDADES"
+           }, 
+           {
+            "name": "CONDOMINIOS"
+           }, 
+           {
+            "name": "ALQUILERES"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "IMPUESTOS MUNICIPALES POR PAGAR"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "POLIZA DE SEGURO POR PAGAR"
+           }, 
+           {
+            "name": "ADELANTO DE CLIENTES"
+           }, 
+           {
+            "name": "VACACIONES"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "IMPUESTOS POR PAGAR"
+           }, 
+           {
+            "name": "INTERESES S/PRESTACIONES SOCIALES"
+           }, 
+           {
+            "name": "TARJETA CORPORATIVA"
+           }, 
+           {
+            "name": "PRIMA POR EFECIENCIA"
+           }, 
+           {
+            "name": "COMISIONES"
+           }, 
+           {
+            "name": "BONIFICACION ACCIDENTAL UNICA"
+           }, 
+           {
+            "name": "PRESTACIONES SOCIALES"
+           }, 
+           {
+            "name": "PATENTE INDUSTRIA Y COMERCIO"
+           }, 
+           {
+            "name": "PUBLICIDAD Y PROPAGANDA"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "NOMINA POR PAGAR"
+           }, 
+           {
+            "name": "CONVESION DE COMERCIALIZACION"
+           }, 
+           {
+            "name": "PROGRAMA DE ALIMENTACION"
+           }
+          ], 
+          "name": "OTRAS ACUMULACIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "IVA  DEBITO FISCAL"
+           }, 
+           {
+            "name": "RETENCIONES ISR  EMPLEADOS"
+           }, 
+           {
+            "name": "RETENCIONES ISR  PROVEEDORES"
+           }
+          ], 
+          "name": "RETENCIONES E IMPUESTOS POR PAGAR"
+         }
+        ], 
+        "name": "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "BANCO X"
+           }, 
+           {
+            "name": "BANCO X"
+           }, 
+           {
+            "name": "BANCO X"
+           }
+          ], 
+          "name": "PASIVOS FINANCIEROS A CORTO PLAZO"
+         }
+        ], 
+        "name": "PASIVOS FINACIEROS A CORTO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Payable", 
+            "name": "CUENTAS POR PAGAR SOCIOS"
+           }
+          ], 
+          "name": "CUENTAS POR PAGAR ACCIONISTAS"
+         }, 
+         {
+          "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Payable", 
+            "name": "CUENTAS POR PAGAR PROVEEDORES"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "TARJETA DE CREDITO X"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "OTRAS CUENTAS POR PAGAR"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "TARJETA DE CREDITO X"
+           }
+          ], 
+          "name": "PROVEEDORES OCASIONALES"
+         }, 
+         {
+          "name": "PROVEEDORES EXTRANJEROS"
+         }
+        ], 
+        "name": "DOCUMENTOS Y CUENTAS POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "RESERVAS FINANCIERAS"
+           }, 
+           {
+            "name": "RESERVAS OPERATIVAS"
+           }, 
+           {
+            "name": "RESERVAS FISCALES"
+           }
+          ], 
+          "name": "RESERVAS"
+         }
+        ], 
+        "name": "RESERVAS"
+       }
+      ], 
+      "name": "PASIVO A CORTO PLAZO"
+     }
+    ], 
+    "name": "PASIVO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INVERSIONES PERMANENTES"
+           }, 
+           {
+            "name": "INVERSIONES EN BONOS M.N."
+           }, 
+           {
+            "name": "BONOS TITULOS"
+           }
+          ], 
+          "name": "TITULOS DE VALORES"
+         }
+        ], 
+        "name": "INVERSIONES LARGO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INMUEBLES COSTO ORIGINAL"
+           }, 
+           {
+            "name": "LICENCIA Y SOFTWARE COSTO ORIGINAL"
+           }, 
+           {
+            "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
+           }, 
+           {
+            "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
+           }, 
+           {
+            "name": "TERRENO COSTO ORIGINAL"
+           }, 
+           {
+            "name": "VEHICULOS COSTO ORIGINAL"
+           }
+          ], 
+          "name": "ACTIVO FIJO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "VEHICULOS COSTO ORIGINAL"
+           }, 
+           {
+            "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
+           }, 
+           {
+            "name": "MEJORAS A PROPIEDAD COSTO ORIGINAL"
+           }, 
+           {
+            "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
+           }, 
+           {
+            "name": "TERRENOS COSTO ORIGINAL"
+           }, 
+           {
+            "name": "LICENCIA Y SOFTWARE COSTO ORIGINAL"
+           }, 
+           {
+            "name": "INMUEBLES COSTO ORIGINAL"
+           }
+          ], 
+          "name": "DEPRECIACION Y AMORTIZACION ACUMULADAS"
+         }
+        ], 
+        "name": "ACTIVO FIJO NETO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "GASTOS DE CONSTITUCION"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "OTRAS CUENTAS POR COBRAR"
+           }, 
+           {
+            "name": "MARCA DE FABRICA"
+           }
+          ], 
+          "name": "CARGOS DIFERIDOS"
+         }
+        ], 
+        "name": "CARGOS DIFERIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IMPUESTOS DIFERIDOS ISR "
+           }
+          ], 
+          "name": "IMPUESTOS DIFERIDOS ISR "
+         }
+        ], 
+        "name": "IMPUESTOS DIFERIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "DEPOSITOS GARANTIA PROVEEDORES"
+           }, 
+           {
+            "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL"
+           }, 
+           {
+            "name": "DEPOSITOS GARANTIA BANCOS"
+           }
+          ], 
+          "name": "OTROS ACTIVOS"
+         }
+        ], 
+        "name": "OTROS ACTIVOS"
+       }
+      ], 
+      "name": "ACTIVO LARGO PLAZO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "ALQUILERES"
+           }, 
+           {
+            "name": "SEGURO PREPAGADOS"
+           }, 
+           {
+            "name": "PUBLICIDAD"
+           }
+          ], 
+          "name": "GASTOS PREPAGADOS OPERATIVOS"
+         }
+        ], 
+        "name": "GASTOS OPERACIONALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MERCANCIA EN TRANSITO"
+           }, 
+           {
+            "name": "MERCANCIA EN TRANSITOS"
+           }
+          ], 
+          "name": "INVENTARIO EN TRANSITO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR"
+           }, 
+           {
+            "name": "INVENTARIOS DE MERCANCIA EXTERIOR"
+           }, 
+           {
+            "name": "INVENTARIO FINAL"
+           }, 
+           {
+            "name": "INVENTARIOS DE MERCANCIA NACIONAL"
+           }
+          ], 
+          "name": "INVENTARIOS DE MERCANCIA"
+         }
+        ], 
+        "name": "INVENTARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR SOCIOS"
+           }
+          ], 
+          "name": "CUENTAS POR COBRAR ACCIONISTAS"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "DEUDORES DIVERSOS"
+           }, 
+           {
+            "name": "RECLAMO AL BANCO"
+           }, 
+           {
+            "name": "DEPOSITOS VARIOS"
+           }, 
+           {
+            "name": "ENTES GUBERNAMENTALES"
+           }, 
+           {
+            "name": "RECLAMO AL SEGURO"
+           }, 
+           {
+            "name": "CHEQUES DEVUELTOS"
+           }, 
+           {
+            "name": "TRANSFERENCIAS BANCARIAS"
+           }, 
+           {
+            "name": "ADELANTO A PROVEEDORES"
+           }
+          ], 
+          "name": "OTRAS CUENTAS POR COBRAR"
+         }, 
+         {
+          "name": "INTERESES POR COBRAR"
+         }, 
+         {
+          "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PROVINCION INCOBRABLES EXTERIOR"
+           }, 
+           {
+            "name": "PROVISION INCOBRALES NACIONALES"
+           }
+          ], 
+          "name": "PROVINCION INCOBRABLES NACIONAL"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PRESTAMOS PERSONALES"
+           }, 
+           {
+            "name": "SEGURO DE VEHICULOS"
+           }, 
+           {
+            "name": "VACACIONES"
+           }, 
+           {
+            "name": "ANTICIPO DE NOMINA"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR SOCIOS"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR EMPLEADOS"
+           }, 
+           {
+            "name": "UTILIDADES"
+           }, 
+           {
+            "name": "VIATICOS VENDEDORES"
+           }
+          ], 
+          "name": "CUENTAS POR COBRAR EMPLEADOS"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR MAYORISTA"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR CLIENTES"
+           }, 
+           {
+            "name": "COBRO ANTICIPO CLIENTES"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR DETALLISTA"
+           }
+          ], 
+          "name": "CUENTAS POR COBRAR NACIONALES"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR EXTERIOR"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "EFECTOS POR COBRAR NACIONALES"
+           }
+          ], 
+          "name": "EFECTOS POR COBRAR"
+         }
+        ], 
+        "name": "DOCUMENTOS Y CUENTAS  POR COBRAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PAPELES COMERCIALES"
+           }, 
+           {
+            "name": "INVERSIONES EN BONOS M.E."
+           }, 
+           {
+            "name": "INVERSIONES EN BONOS M.N."
+           }, 
+           {
+            "name": "INVERSIONES TEMPORALES"
+           }
+          ], 
+          "name": "INVERSIONES A CORTO PLAZO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "BANCO EXTERIOR X"
+           }
+          ], 
+          "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR"
+         }, 
+         {
+          "children": [
+           {
+            "name": "BANCO X MXN"
+           }, 
+           {
+            "name": "BANCO X USD"
+           }
+          ], 
+          "name": "BANCOS E INTITUCIONES FINANCIERAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "CAJA PRINCIPAL"
+           }, 
+           {
+            "name": "FONDO A DEPOSITAR"
+           }, 
+           {
+            "name": "CAJA CHICA"
+           }
+          ], 
+          "name": "CAJAS"
+         }
+        ], 
+        "name": "EFECTIVO Y VALORES NEGOCIABLES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PATENTE  MUNICIPAL ESTIMADA"
+           }, 
+           {
+            "name": "IMPUESTO MUNICIPAL PAGADO EN EXCESO"
+           }, 
+           {
+            "name": "ISR PAGADO"
+           }, 
+           {
+            "name": "ISR  RETENIDO"
+           }, 
+           {
+            "name": "IVA ACREDITABLE o PAGADO A PROVEEDORES"
+           }, 
+           {
+            "name": "ISR  DECLARACION ESTIMADAS"
+           }, 
+           {
+            "name": "IVA . CREDITO FISCAL IMPORTACION"
+           }, 
+           {
+            "name": "IETU PAGADO"
+           }, 
+           {
+            "name": "IVA EFECTIVAMENTE PAGADO"
+           }
+          ], 
+          "name": "IMPUESTOS"
+         }
+        ], 
+        "name": "IMPUESTOS PAGADOS POR ANTICIPADOS"
+       }
+      ], 
+      "name": "ACTIVO CIRCULANTE"
+     }
+    ], 
+    "name": "ACTIVO"
+   }
+  ], 
+  "name": "PLAN CONTABLE"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json
new file mode 100644
index 0000000..cec5dd5
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json
@@ -0,0 +1,4232 @@
+{
+ "name": "Kontni na\u010drt za gospodarske dru\u017ebe", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DAVEK OD DOHODKA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DAVEK OD DOHODKA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "RAZPOREDITEV DOBI\u010cKA", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PRENOS IZGUBE TEKO\u010cEGA LETA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRENOS IZGUBE TEKO\u010cEGA LETA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "IZGUBA TEKO\u010cEGA LETA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "IZGUBA TEKO\u010cEGA LETA", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "IZGUBA IN PRENOS IZGUBE", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "RAZPOREDITEV \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", 
+      "root_type": "Liability"
+     }
+    ], 
+    "name": "POSLOVNI IZID", 
+    "root_type": "Liability"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "NEKRATKORO\u010cNA SREDSTVA (SKUPINE ZA ODTUJITEV) ZA PRODAJO", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DDV, VRA\u010cUNAN V ZALOGAH BLAGA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DDV, VRA\u010cUNAN V ZALOGAH BLAGA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BLAGO V LASTNEM SKLADI\u0160\u010cU", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "BLAGO V LASTNEM SKLADI\u0160\u010cU", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BLAGO V TUJEM SKLADI\u0160\u010cU", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "BLAGO V TUJEM SKLADI\u0160\u010cU", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BLAGO NA POTI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "BLAGO NA POTI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BLAGO V LASTNI PRODAJALNI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "BLAGO V LASTNI PRODAJALNI", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "ZALOGE BLAGA", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "POLIZDELKI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "POLIZDELKI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NEDOKON\u010cANA PROIZVODNJA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "NEDOKON\u010cANA PROIZVODNJA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NEDOKON\u010cANE STORITVE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "NEDOKON\u010cANE STORITVE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PROIZVODNJA V DODELAVI IN PREDELAVI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PROIZVODNJA V DODELAVI IN PREDELAVI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "NEDOKON\u010cANE PROIZVODNJA IN STORITVE", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PROIZVODI V LASTNI PRODAJALNI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PROIZVODI V LASTNI PRODAJALNI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODMIKI OD CEN PROIZVODOV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ODMIKI OD CEN PROIZVODOV", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PROIZVODI NA POTI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PROIZVODI NA POTI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PROIZVODI V TUJEM SKLADI\u0160\u010cU", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PROIZVODI V TUJEM SKLADI\u0160\u010cU", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PROIZVODI V LASTNEM SKLADI\u0160\u010cU", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PROIZVODI V LASTNEM SKLADI\u0160\u010cU", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PROIZVODI V DODELAVI IN PREDELAVI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PROIZVODI V DODELAVI IN PREDELAVI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "PROIZVODI", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OBRA\u010cUN NABAVE BLAGA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "OBRA\u010cUN NABAVE BLAGA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODVISNI STRO\u0160KI NABAVE BLAGA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ODVISNI STRO\u0160KI NABAVE BLAGA", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "OBRA\u010cUN NABAVE BLAGA", 
+      "root_type": "Asset"
+     }
+    ], 
+    "name": "ZALOGE PROIZVODOV, STORITEV, BLAGA IN NEKRATKORO\u010cNIH SREDSTEV (SKUPINE ZA ODTUJITEV) ZA PRODAJO", 
+    "root_type": "Asset"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI PRODAJANJA", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "STRO\u0160KI PRODAJANJA", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "POSLOVNI ODHODKI (II. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH NALO\u017dB", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD NAJEMNIN", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD NAJEMNIN", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD ODPRAVE REZERVACIJ", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD ODPRAVE REZERVACIJ", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREVREDNOTOVALNI POSLOVNI PRIHODKI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PREVREDNOTOVALNI POSLOVNI PRIHODKI", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "POSLOVNI PRIHODKI", 
+      "root_type": "Income"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ IZDANIH OBVEZNIC", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ IZDANIH OBVEZNIC", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ POSOJIL, PREJETIH OD BANK", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ POSOJIL, PREJETIH OD BANK", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "FINAN\u010cNI ODHODKI IZ FINAN\u010cNIH NALO\u017dB", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DENARNE KAZNI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "DENARNE KAZNI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OD\u0160KODNINE", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "OD\u0160KODNINE", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSTALI ODHODKI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "OSTALI ODHODKI", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "DRUGI FINAN\u010cNI ODHODKI IN OSTALI ODHODKI", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA", 
+        "root_type": "Expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGI POSLOVNI ODHODKI", 
+          "root_type": "Expense"
+         }
+        ], 
+        "name": "DRUGI POSLOVNI ODHODKI", 
+        "root_type": "Expense"
+       }
+      ], 
+      "name": "POSLOVNI ODHODKI (I. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)", 
+      "root_type": "Expense"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREJETE KAZNI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PREJETE KAZNI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSTALI PRIHODKI", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "OSTALI PRIHODKI", 
+        "root_type": "Income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREJETE OD\u0160KODNINE", 
+          "root_type": "Income"
+         }
+        ], 
+        "name": "PREJETE OD\u0160KODNINE", 
+        "root_type": "Income"
+       }
+      ], 
+      "name": "DRUGI FINAN\u010cNI PRIHODKI IN OSTALI PRIHODKI", 
+      "root_type": "Income"
+     }, 
+     {
+      "name": "USREDSTVENI LASTNI PROIZVODI IN LASTNE STORITVE", 
+      "root_type": "Income"
+     }
+    ], 
+    "name": "ODHODKI IN PRIHODKI"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "NADOMESTILA PLA\u010c ZAPOSLENCEV"
+         }
+        ], 
+        "name": "NADOMESTILA PLA\u010c ZAPOSLENCEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PLA\u010cE ZAPOSLENCEV"
+         }
+        ], 
+        "name": "PLA\u010cE ZAPOSLENCEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV"
+         }
+        ], 
+        "name": "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV"
+         }
+        ], 
+        "name": "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+         }
+        ], 
+        "name": "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+         }
+        ], 
+        "name": "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE"
+         }
+        ], 
+        "name": "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE"
+       }
+      ], 
+      "name": "STRO\u0160KI DELA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI OBRESTI"
+         }
+        ], 
+        "name": "STRO\u0160KI OBRESTI"
+       }
+      ], 
+      "name": "STRO\u0160KI OBRESTI"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA"
+         }
+        ], 
+        "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA DANA JAMSTVA"
+         }
+        ], 
+        "name": "REZERVACIJE ZA DANA JAMSTVA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI"
+         }
+        ], 
+        "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA"
+         }
+        ], 
+        "name": "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE"
+         }
+        ], 
+        "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE"
+       }
+      ], 
+      "name": "REZERVACIJE"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN"
+         }
+        ], 
+        "name": "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV"
+         }
+        ], 
+        "name": "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AMORTIZACIJA ZGRADB"
+         }
+        ], 
+        "name": "AMORTIZACIJA ZGRADB"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AMORTIZACIJA DROBNEGA INVENTARJA"
+         }
+        ], 
+        "name": "AMORTIZACIJA DROBNEGA INVENTARJA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AMORTIZACIJA NEOPREDMETENIH SREDSTEV"
+         }
+        ], 
+        "name": "AMORTIZACIJA NEOPREDMETENIH SREDSTEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV"
+         }
+        ], 
+        "name": "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV"
+       }
+      ], 
+      "name": "AMORTIZACIJA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE"
+         }
+        ], 
+        "name": "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV"
+         }
+        ], 
+        "name": "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE"
+         }
+        ], 
+        "name": "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NAJEMNINE"
+         }
+        ], 
+        "name": "NAJEMNINE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM"
+         }
+        ], 
+        "name": "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI TRANSPORTNIH STORITEV"
+         }
+        ], 
+        "name": "STRO\u0160KI TRANSPORTNIH STORITEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV"
+         }
+        ], 
+        "name": "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI DRUGIH STORITEV"
+         }
+        ], 
+        "name": "STRO\u0160KI DRUGIH STORITEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI STORITEV FIZI\u010cNIH OSEB, KI NE OPRAVLJAJO DEJAVNOSTI, SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE (STRO\u0160KI PO POGODBAH O DELU, AVTORSKIH POGODBAH, SEJNINE ZAPOSLENCEM IN DRUGIM OSEBAM \u2026)"
+         }
+        ], 
+        "name": "STRO\u0160KI STORITEV FIZI\u010cNIH OSEB, KI NE OPRAVLJAJO DEJAVNOSTI, SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE (STRO\u0160KI PO POGODBAH O DELU, AVTORSKIH POGODBAH, SEJNINE ZAPOSLENCEM IN DRUGIM OSEBAM \u2026)"
+       }, 
+       {
+        "children": [
+         {
+          "name": "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM"
+         }
+        ], 
+        "name": "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM"
+       }
+      ], 
+      "name": "STRO\u0160KI STORITEV"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI MATERIALA"
+         }
+        ], 
+        "name": "STRO\u0160KI MATERIALA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI POMO\u017dNEGA MATERIALA"
+         }
+        ], 
+        "name": "STRO\u0160KI POMO\u017dNEGA MATERIALA"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI ENERGIJE"
+         }
+        ], 
+        "name": "STRO\u0160KI ENERGIJE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV"
+         }
+        ], 
+        "name": "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE"
+         }
+        ], 
+        "name": "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK"
+         }
+        ], 
+        "name": "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE"
+         }
+        ], 
+        "name": "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGI STRO\u0160KI MATERIALA"
+         }
+        ], 
+        "name": "DRUGI STRO\u0160KI MATERIALA"
+       }
+      ], 
+      "name": "STRO\u0160KI MATERIALA"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE"
+         }
+        ], 
+        "name": "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRENOS STRO\u0160KOV V ZALOGE"
+         }
+        ], 
+        "name": "PRENOS STRO\u0160KOV V ZALOGE"
+       }
+      ], 
+      "name": "PRENOS STRO\u0160KOV"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OSTALI STRO\u0160KI"
+         }
+        ], 
+        "name": "OSTALI STRO\u0160KI"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV"
+         }
+        ], 
+        "name": "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI"
+         }
+        ], 
+        "name": "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM"
+         }
+        ], 
+        "name": "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM"
+       }, 
+       {
+        "children": [
+         {
+          "name": "IZDATKI ZA VARSTVO OKOLJA"
+         }
+        ], 
+        "name": "IZDATKI ZA VARSTVO OKOLJA"
+       }
+      ], 
+      "name": "DRUGI STRO\u0160KI"
+     }
+    ], 
+    "name": "STRO\u0160KI"
+   }, 
+   {
+    "name": "PROSTO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DDV OD DANIH PREDUJMOV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DDV OD DANIH PREDUJMOV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE OBVEZNOSTI DO ZAPOSLENCEV", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA DAVEK OD DOHODKOV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA DAVEK OD DOHODKOV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20%", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20% IZVEN EU", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5% IZVEN EU", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20% V EU", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5% V EU", 
+          "root_type": "Liability"
+         }, 
+         {
+          "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5%", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA OBRA\u010cUNANI DDV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA DDV, CARINO IN DRUGE DAJATVE OD UVO\u017dENEGA BLAGA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA DDV, CARINO IN DRUGE DAJATVE OD UVO\u017dENEGA BLAGA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA PRISPEVKE IZPLA\u010cEVALCA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA PRISPEVKE IZPLA\u010cEVALCA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "PREJETI KRATKORO\u010cNI PREDUJMI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PREJETI KRATKORO\u010cNI PREDUJMI", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "PREJETI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V DR\u017dAVI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V DR\u017dAVI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V TUJINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V TUJINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV", 
+      "root_type": "Liability"
+     }
+    ], 
+    "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) IN KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", 
+    "root_type": "Liability"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE V SKLADI\u0160\u010cU", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE V SKLADI\u0160\u010cU", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
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+          "name": "DENAR NA POTI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DENAR NA POTI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DEVIZNA SREDSTVA V BLAGAJNI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DEVIZNA SREDSTVA V BLAGAJNI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREJETI \u010cEKI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PREJETI \u010cEKI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "IZDANI \u010cEKI (ODBITNA POSTAVKA)", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "IZDANI \u010cEKI (ODBITNA POSTAVKA)", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "DENARNA SREDSTVA V BLAGAJNI IN TAKOJ UDENARLJIVI VREDNOSTNI PAPIRJI", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DEVIZNA SREDSTVA NA RA\u010cUNIH", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DEVIZNA SREDSTVA NA RA\u010cUNIH", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "DOBROIMETJE PRI BANKAH IN DRUGIH FINAN\u010cNIH IN\u0160TITUCIJAH", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DANE KRATKORO\u010cNE VAR\u0160\u010cINE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DANE KRATKORO\u010cNE VAR\u0160\u010cINE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "DANI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "PREJETE MENICE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "PREJETE MENICE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNA POSOJILA, DANA DRUGIM", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNA POSOJILA, DANA DRUGIM", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "KRATKORO\u010cNA POSOJILA IN KRATKORO\u010cNE TERJATVE ZA NEVPLA\u010cANI KAPITAL", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DDV OD PREJETIH PREDUJMOV", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DDV OD PREJETIH PREDUJMOV", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VREDNOTNICE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "VREDNOTNICE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE", 
+      "root_type": "Asset"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE TERJATVE ZA OBRESTI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE TERJATVE ZA OBRESTI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI", 
+        "root_type": "Asset"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI", 
+          "root_type": "Asset"
+         }
+        ], 
+        "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI", 
+        "root_type": "Asset"
+       }
+      ], 
+      "name": "KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI", 
+      "root_type": "Asset"
+     }
+    ], 
+    "name": "KRATKORO\u010cNA SREDSTVA, RAZEN ZALOG, IN KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE", 
+    "root_type": "Asset"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "ZUNAJBILAN\u010cNI KONTI", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OBVEZNOSTI ZA ODLO\u017dENI DAVEK", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OBVEZNOSTI ZA ODLO\u017dENI DAVEK", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "DOLGORO\u010cNE POSLOVNE OBVEZNOSTI", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESE\u017dEK IZ PREVREDNOTENJA OPREME", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRESE\u017dEK IZ PREVREDNOTENJA OPREME", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "PRESE\u017dEK IZ PREVREDNOTENJA", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DRUGE REZERVE IZ DOBI\u010cKA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE REZERVE IZ DOBI\u010cKA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "STATUTARNE REZERVE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "STATUTARNE REZERVE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ZAKONSKE REZERVE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "ZAKONSKE REZERVE", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "REZERVE IZ DOBI\u010cKA", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSNOVNI KAPITAL - KAPITALSKA VLOGA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OSNOVNI KAPITAL - KAPITALSKA VLOGA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "VPOKLICANI KAPITAL", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "KAPITALSKE REZERVE", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u010cISTA IZGUBA POSLOVNEGA LETA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "\u010cISTA IZGUBA POSLOVNEGA LETA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "\u010cISTI DOBI\u010cEK ALI \u010cISTA IZGUBA", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA DANA JAMSTVA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "REZERVACIJE ZA DANA JAMSTVA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREJETE DONACIJE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PREJETE DONACIJE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PREJETE DR\u017dAVNE PODPORE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "PREJETE DR\u017dAVNE PODPORE", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "REZERVACIJE IN DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", 
+      "root_type": "Liability"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", 
+        "root_type": "Liability"
+       }, 
+       {
+        "children": [
+         {
+          "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH", 
+          "root_type": "Liability"
+         }
+        ], 
+        "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH", 
+        "root_type": "Liability"
+       }
+      ], 
+      "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", 
+      "root_type": "Liability"
+     }
+    ], 
+    "name": "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE", 
+    "root_type": "Liability"
+   }
+  ], 
+  "name": "KONTNI NA\u010cRT ZA GOSPODARSKE DRU\u017dBE", 
+  "parent_id": ""
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
new file mode 100644
index 0000000..8fe2b6b
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
@@ -0,0 +1,488 @@
+{
+ "name": "UK Tax and Account Chart Template (by SmartMode)", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Sales Tax Control Account"
+         }, 
+         {
+          "name": "Purchase Tax Control Account"
+         }, 
+         {
+          "name": "HMRC - VAT Account"
+         }, 
+         {
+          "name": "Manual Adjustments \uff96 VAT"
+         }, 
+         {
+          "name": "P.A.Y.E. & NI"
+         }, 
+         {
+          "name": "Other Creditors"
+         }, 
+         {
+          "name": "Sundry Creditors"
+         }, 
+         {
+          "name": "Creditors Control Account"
+         }, 
+         {
+          "name": "Net Wages"
+         }, 
+         {
+          "name": "Pension Fund"
+         }
+        ], 
+        "name": "Creditors due within one year"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Corporation Tax"
+         }, 
+         {
+          "name": "Accruals"
+         }
+        ], 
+        "name": "Accruals and deferred income"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Bad debt provision"
+         }
+        ], 
+        "name": "Provisions for liabilities and charges"
+       }
+      ], 
+      "name": "Current Liabilities"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Company Credit Card"
+         }, 
+         {
+          "name": "Bank Accounts"
+         }
+        ], 
+        "name": "Cash at bank and in hand"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Debtors Control Account"
+         }, 
+         {
+          "name": "Other Debtors"
+         }, 
+         {
+          "name": "Sundry Debtors"
+         }
+        ], 
+        "name": "Trade Debtors"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Prepayments"
+         }
+        ], 
+        "name": "Prepayments and accrued income"
+       }, 
+       {
+        "name": "Investment current assets"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Finished Goods"
+         }, 
+         {
+          "name": "Work in Progress"
+         }, 
+         {
+          "name": "Stock"
+         }
+        ], 
+        "name": "Stocks & WIP"
+       }
+      ], 
+      "name": "Current assets"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Other reserves"
+       }, 
+       {
+        "name": "Revaluation reserve"
+       }, 
+       {
+        "name": "Share premium account"
+       }, 
+       {
+        "name": "Called up share capital"
+       }, 
+       {
+        "name": "Profit and loss account"
+       }
+      ], 
+      "name": "Capital & Reserves"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Hire Purchase"
+         }, 
+         {
+          "name": "Loans"
+         }, 
+         {
+          "name": "Mortgages"
+         }
+        ], 
+        "name": "Creditors due after one year"
+       }
+      ], 
+      "name": "Non Current Liabilities"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Investments"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Fixtures and fittings Depreciation"
+         }, 
+         {
+          "name": "Fixtures and fittings"
+         }, 
+         {
+          "name": "Land and buildings"
+         }, 
+         {
+          "name": "Land and buildings Depreciation"
+         }, 
+         {
+          "name": "Motor vehicles Depreciation"
+         }, 
+         {
+          "name": "Motor vehicles"
+         }, 
+         {
+          "name": "Office equipment (inc computer equipment)"
+         }, 
+         {
+          "name": "Office equipment (inc computer equipment) Depreciation"
+         }, 
+         {
+          "name": "Plant and machinery Depreciation"
+         }, 
+         {
+          "name": "Plant and machinery"
+         }
+        ], 
+        "name": "Tangible assets"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Software Depreciation"
+         }, 
+         {
+          "name": "Software"
+         }, 
+         {
+          "name": "Patents & Trademarks"
+         }, 
+         {
+          "name": "Patents & Trademarks Depreciation"
+         }
+        ], 
+        "name": "Intangible assets"
+       }
+      ], 
+      "name": "Fixed assets"
+     }
+    ], 
+    "name": "Balance Sheet"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "Light, heat and power"
+         }, 
+         {
+          "name": "Repairs, renewals and maintenance"
+         }, 
+         {
+          "name": "Rent and rates"
+         }
+        ], 
+        "name": "Property costs"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Auditing"
+         }, 
+         {
+          "name": "Accounting"
+         }
+        ], 
+        "name": "Accountancy and audit"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Consultancy"
+         }, 
+         {
+          "name": "Legal and professional charges"
+         }
+        ], 
+        "name": "Legal and professional costs"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Recruitment fees"
+         }, 
+         {
+          "name": "Software expenses"
+         }, 
+         {
+          "name": "Travel and subsistence"
+         }, 
+         {
+          "name": "Other admin expenses"
+         }, 
+         {
+          "name": "Other computer costs"
+         }, 
+         {
+          "name": "Internet & hosting"
+         }, 
+         {
+          "name": "Mobiles"
+         }, 
+         {
+          "name": "Stationery"
+         }, 
+         {
+          "name": "Office consumables"
+         }, 
+         {
+          "name": "Postage and Carriage"
+         }, 
+         {
+          "name": "Telephone"
+         }, 
+         {
+          "name": "Books"
+         }, 
+         {
+          "name": "Network costs"
+         }
+        ], 
+        "name": "Administration and office expenses"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Car maintenance"
+         }, 
+         {
+          "name": "Car hire"
+         }, 
+         {
+          "name": "Car fuel"
+         }
+        ], 
+        "name": "Vehicle expenses"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Intangible assets depn"
+         }, 
+         {
+          "name": "Tangible assets depn"
+         }
+        ], 
+        "name": "Depreciation expense"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Entertaining"
+         }, 
+         {
+          "name": "Other sundry expenses"
+         }, 
+         {
+          "name": "Donations"
+         }, 
+         {
+          "name": "Exchange gains/losses"
+         }, 
+         {
+          "name": "Bad debts"
+         }, 
+         {
+          "name": "Bank, credit card and other financial charges"
+         }, 
+         {
+          "name": "Insurance"
+         }
+        ], 
+        "name": "Sundry expenses"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Subcontractors payments"
+         }, 
+         {
+          "name": "Employers NIC"
+         }, 
+         {
+          "name": "Admin gross salaries"
+         }, 
+         {
+          "name": "Management gross salaries"
+         }, 
+         {
+          "name": "Directors remuneration"
+         }, 
+         {
+          "name": "Directors pension"
+         }
+        ], 
+        "name": "Salaries & wages"
+       }
+      ], 
+      "name": "Administrative expenses"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Corporation tax expense"
+       }
+      ], 
+      "name": "Tax on profit or loss on ordinary activities"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Interest paid"
+       }
+      ], 
+      "name": "Interest payable and similar charges"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Bank Interest received"
+       }, 
+       {
+        "name": "Investment Interest received"
+       }
+      ], 
+      "name": "Interest receivable and similar income:"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Profits/Losses on disposals of assets"
+       }
+      ], 
+      "name": "Other operating income"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Sales category 1"
+       }, 
+       {
+        "name": "Sales category 2"
+       }, 
+       {
+        "name": "Sales category 3"
+       }, 
+       {
+        "name": "Sales category 4"
+       }
+      ], 
+      "name": "Turnover"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Distribution vehicles"
+       }, 
+       {
+        "name": "Distribution salaries and wages"
+       }, 
+       {
+        "children": [
+         {
+          "name": "PR"
+         }, 
+         {
+          "name": "Marketing, POS"
+         }, 
+         {
+          "name": "Exhibitions and events"
+         }
+        ], 
+        "name": "Advertising and promotions"
+       }, 
+       {
+        "name": "Shipping"
+       }
+      ], 
+      "name": "Distribution costs"
+     }, 
+     {
+      "children": [
+       {
+        "name": "Cost of sales 4"
+       }, 
+       {
+        "name": "Cost of sales 3"
+       }, 
+       {
+        "name": "Cost of sales 2"
+       }, 
+       {
+        "name": "Cost of sales 1"
+       }
+      ], 
+      "name": "Cost of sales"
+     }
+    ], 
+    "name": "Profit and Loss"
+   }
+  ], 
+  "name": "Company", 
+  "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
new file mode 100644
index 0000000..dfdb1e6
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
@@ -0,0 +1,1780 @@
+{
+ "name": "Venezuelan - Account", 
+ "root": {
+  "children": [
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INGRESOS POR SERVICIOS", 
+            "root_type": "Income"
+           }
+          ], 
+          "name": "INGRESOS POR SERVICIOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "VENTAS EXPORTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VENTAS NACIONALES AL DETAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VENTAS INMUEBLES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VENTAS NACIONALES AL MAYOR", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "VENTAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "DEVOLUCIONES EN VENTAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "DESCUENTOS EN VENTAS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "DESCUENTOS Y DEVOLUCION EN VENTAS"
+         }
+        ], 
+        "name": "INGRESOS OPERACIONALES"
+       }
+      ], 
+      "name": "INGRESOS OPERACIONALES"
+     }
+    ], 
+    "name": "INGRESOS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "CAPITAL SUSCRITO POR COPBAR", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACTUALIZACION DEL VALOR", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CAPITAL SOCIAL PAGADO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CAPITAL SOCIAL PAGADO"
+         }
+        ], 
+        "name": "CAPITAL SOCIAL PAGADO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "ACCIONES EN TESORERIA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACTUALIZACION DE VALOR", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "ACCIONES EN TESORERIA"
+         }
+        ], 
+        "name": "ACCIONES EN TESORERIA"
+       }
+      ], 
+      "name": "CAPITAL SOCIAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "VALOR ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACTUALIZACION DEL VALOR", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTRAS RESERVAS"
+         }
+        ], 
+        "name": "OTRAS RESERVAS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "VALOR ORIGINAL RESERVA LEGAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACTUALIZACION DE VALOR", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "RESERVA LEGAL"
+         }
+        ], 
+        "name": "RESERVA LEGAL"
+       }
+      ], 
+      "name": "RESERVA DE CAPITAL"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "REAJUSTE POR INFLACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "REI-EJERCICIO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "REI-ACUMULADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "EXCLUSIONES FISCALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACTUALIZACION DEL PATRIMONIO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "RESULTADO POR EXPOS. A LA INFLACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "UTILIDADES DEL EJERCICIO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "UTILIDADES NO DISTRIBUIDAS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "SUPERAVIT OPERATIVO"
+         }
+        ], 
+        "name": "SUPERAVIT GANADO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "RETAM-ACTIVOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RETAM-INVENTARIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RETAM INVERSIONES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+         }
+        ], 
+        "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+       }
+      ], 
+      "name": "SUPERAVIT"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "REI EJERCICIO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "GANACIAS Y PERDIDAS"
+         }
+        ], 
+        "name": "GANACIAS Y PERDIDAS"
+       }
+      ], 
+      "name": "GANANCIAS Y PERDIDAS"
+     }
+    ], 
+    "name": "PATRIMONIO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PASIVOS A  CORTO PLAZO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTROS PASIVOS A CORTO PLAZO"
+         }
+        ], 
+        "name": "OTROS PASIVOS A CORTO PLAZO"
+       }
+      ], 
+      "name": "OTROS PASIVOS A CORTO PLAZO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "DIVDENDO POR COBRAR NO COBRADOS"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "DIVIDENDO POR PAGAR VIGENTES"
+           }
+          ], 
+          "name": "DIVIDENDO POR PAGAR"
+         }
+        ], 
+        "name": "DIVIDENDO POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "I.N.C.E.S APORTES EMPLEADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "F.A.O.V APORTES EMPLEADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "FONDO FIDEICOMISO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.V.S.S APORTES EMPLEADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "FONDO DE AHORRO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "ACUMULACIONES LABORALES"
+         }
+        ], 
+        "name": "ACUMULACIONES LABORALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "I.V.S.S APORTE EMPRESA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "F.A.O.V APORTE EMPRESA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.N.C.E.S APORTE EMPRESA", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CONTRIBUCIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PRESTAMOS SOBRE FIDEICOMISO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "EMBARGO DE SUELDO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SINDICATOS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "RETENCIONES VARIAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "INTERESES S/PRESTACIONES SOCIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BONIFICACION ACCIDENTAL UNICA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "L.O.P.T.I.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VACACIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "UTILIDADES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PRESTACIONES SOCIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "POLIZA DE SEGURO POR PAGAR"
+           }, 
+           {
+            "name": "PUBLICIDAD Y PROPAGANDA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BONO VACACIONAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TARJETA CORPORATIVA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ALQUILERES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMISIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "NOMINA POR PAGAR"
+           }, 
+           {
+            "name": "CONVESION DE COMERCIALIZACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PROGRAMA DE ALIMENTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "account_type": "Payable", 
+            "name": "IMPUESTOS POR PAGAR"
+           }, 
+           {
+            "name": "ADELANTO DE CLIENTES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTRAS ACUMULACIONES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "I.V.A.RETENIDO EN COMPRAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RETENCIONES I.S.L.R. EMPLEADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.V.A DEBITO FISCAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RETENCIONES I.S.L.R. PROVEEDORES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "RETENCIONES E IMPUESTOS POR PAGAR"
+         }
+        ], 
+        "name": "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO MERCANTIL"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO BANESCO"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO EXTRANJERO"
+           }
+          ], 
+          "name": "PASIVOS FINANCIEROS A CORTO PLAZO"
+         }
+        ], 
+        "name": "PASIVOS FINACIEROS A CORTO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Payable", 
+            "name": "CUENTAS POR PAGAR SOCIOS"
+           }
+          ], 
+          "name": "CUENTAS POR PAGAR ACCIONISTAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "AMD COMPUTER SHOP, C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMERCIALIZADORA M321,C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACCESORIOS AMD COMPUTADORAS,C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMERCIALIZADORA JGV 3000, C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMERCIALIZADORA LVG ELECTRONIC, C.A.", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Payable", 
+            "name": "CUENTAS POR PAGAR PROVEEDORES"
+           }
+          ], 
+          "name": "PROVEEDORES OCASIONALES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "T.W.C. COMPUTER, INC.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MICRO INFORMATICA 11C", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "STARREC GROUP USA,INC", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "PROVEEDORES EXTRANJEROS"
+         }
+        ], 
+        "name": "DOCUMENTOS Y CUENTAS POR PAGAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "RESERVAS FISCALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RESERVAS FINANCIERAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RESERVAS OPERATIVAS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "RESERVAS"
+         }
+        ], 
+        "name": "RESERVAS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "DECLARACION ESTIMADAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RAR AJUSTE INICIAL POR INFLACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.S.L.R. ACUMULADOS GASTOS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "I.S.L.R. ACUMULADOS GASTOS"
+         }
+        ], 
+        "name": "IMPUESTOS SOBRE LA RENTA POR PAGAR"
+       }
+      ], 
+      "name": "PASIVOA CORTO PLAZO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PASIVOS FINANCIEROS A LARGO PLAZO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+         }
+        ], 
+        "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INDEMNIZACIONES SENCILLAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INDEMNIZACIONES DOBLES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "ACUMULACIONES PARA INDEMNIZ.LABORALES"
+         }
+        ], 
+        "name": "ACUMULACIONES PARA INDEMNIZ. LABORALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PASIVOS INTERCOMPA\u00d1IAS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "PASIVOS INTERCOMPA\u00d1IAS"
+         }
+        ], 
+        "name": "PASIVOS INTERCOMPA\u00d1IAS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "OTROS PASIVOS A LARGO PLAZO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTROS PASIVOS A LARGO PLAZO"
+         }
+        ], 
+        "name": "OTROS PASIVOS A LARGO PLAZO"
+       }
+      ], 
+      "name": "PASIVO A LARGO PLAZO"
+     }
+    ], 
+    "name": "PASIVO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MERCANCIA EN CONSIGNACION P. COMPRA0", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CUENTAS DE ORDEN ACREEDORAS"
+         }
+        ], 
+        "name": "CUENTAS DE ORDEN ACREEDORAS"
+       }
+      ], 
+      "name": "CUENTAS DE ORDEN ACREEDORAS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "CARTAS DE CREDITOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MERCANCIAS EN CONSIGNACION", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CUENTAS DE ORDEN DEUDORAS"
+         }
+        ], 
+        "name": "CUENTAS DE ORDEN DEUDORAS"
+       }
+      ], 
+      "name": "CUENTAS DE ORDEN"
+     }
+    ], 
+    "name": "CUENTAS DE ORDEN"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "DEPOSITOS GARANTIA PROVEEDORES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "DEPOSITOS GARANTIA BANCOS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTROS ACTIVOS"
+         }
+        ], 
+        "name": "OTROS ACTIVOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "OTRAS CUENTAS POR COBRAR"
+           }, 
+           {
+            "name": "GASTOS DE CONSTITUCION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MARCA DE FABRICA", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CARGOS DIFERIDOS"
+         }
+        ], 
+        "name": "CARGOS DIFERIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "IMPUESTOS DIFERIDOS I.S.L.R", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "IMPUESTOS DIFERIDOS I.S.L.R"
+         }
+        ], 
+        "name": "IMPUESTOS DIFERIDOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INVERSIONES EN BONOS M.N.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BONOS TITULOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INVERSIONES PERMANENTES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "TITULOS DE VALORES"
+         }
+        ], 
+        "name": "INVERSIONES LARGO PLAZO"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INMUEBLES COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TERRENO COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VEHICULOS COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "LICENCIA & SOFWARE COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MUEBLES Y ENSERES COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "ACTIVO FIJO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "MUEBLES Y ENSERES COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MEJORAS A PROPIEDAD COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TERRENOS COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INMUEBLES COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VEHICULOS COSTO ORIGINAL", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "DEPRECIACION Y AMORTIZACION ACUMULADAS"
+         }
+        ], 
+        "name": "ACTIVO FIJO NETO"
+       }
+      ], 
+      "name": "ACTIVO LARGO PLAZO"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PATENTE  MUNICIPAL ESTIMADA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.V.A. CREDITO FISCAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.V.A. CREDITO FISCAL IMPORTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.S.L.R. DECLARACION ESTIMADAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.V.A. RETENIDO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "I.S.L.R RETENIDO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "IMPUESTOS"
+         }
+        ], 
+        "name": "IMPUESTOS PAGADOS POR ANTICIPADOS"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PUBLICIDAD", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SEGURO PREPAGADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SEGURO H.C.M.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ALQUILERES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "GASTOS PREPAGADOS OPERATIVOS"
+         }
+        ], 
+        "name": "GASTOS OPERACIONALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MERCANCIA EN TRANSITOS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "INVENTARIO EN TRANSITO"
+         }, 
+         {
+          "children": [
+           {
+            "name": "INVENTARIOS DE MERCANCIA EXTERIOR", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INVENTARIOS DE MERCANCIA NACIONAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INVENTARIO FINAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "INVENTARIOS DE MERCANCIA"
+         }
+        ], 
+        "name": "INVENTARIOS"
+       }, 
+       {
+        "children": [
+         {
+          "name": "INTERESES POR COBRAR"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ACCESORIOS AMD COMPUTADORAS,C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AMD COMPUTER SHOP, C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMERCIALIZADORA JGV 3000, C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMERCIALIZADORA LVG ELECTRONIC, C.A.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMERCIALIZADORA M321,C.A.", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "PROVISION INCOBRALES NACIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PROVINCION INCOBRABLES EXTERIOR", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "PROVINCION INCOBRABLES NACIONAL"
+         }, 
+         {
+          "children": [
+           {
+            "name": "VACACIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "UTILIDADES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VIATICOS VENDEDORES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PRESTAMOS PERSONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR SOCIOS"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR CLIENTES"
+           }, 
+           {
+            "name": "SEGURO DE VEHICULOS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CUENTAS POR COBRAR EMPLEADOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "COBRO ANTICIPO CLIENTES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR CLIENTES"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR DETALLISTA"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "CUENTAS POR COBRAR MAYORISTA"
+           }
+          ], 
+          "name": "CUENTAS POR COBRAR NACIONALES"
+         }, 
+         {
+          "name": "CUENTAS POR COBRAR EXTERIOR"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Receivable", 
+            "name": "EFECTOS POR COBRAR NACIONALES"
+           }
+          ], 
+          "name": "EFECTOS POR COBRAR"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Payable", 
+            "name": "CUENTAS POR PAGAR SOCIOS"
+           }
+          ], 
+          "name": "CUENTAS POR COBRAR ACCIONISTAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "ENTES GUBERNAMENTALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TRANSFERENCIAS BANCARIAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ADELANTO A PROVEEDORES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "DEPOSITOS VARIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RECLAMO AL SEGURO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "account_type": "Receivable", 
+            "name": "0TRAS CUENTAS X COBRAR OTROS DEUDORES"
+           }
+          ], 
+          "name": "0TRAS CUENTAS POR COBRAR"
+         }
+        ], 
+        "name": "DOCUMENTOS Y CUENTAS  POR COBRAR"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INVERSIONES EN BONOS M.E.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PAPELES COMERCIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INVERSIONES EN BONOS M.N.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INVERSIONES TEMPORALES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "INVERSIONES A CORTO PLAZO"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO MERCANTIL COMMERCEBANK"
+           }
+          ], 
+          "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR"
+         }, 
+         {
+          "children": [
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO FONDO COMUN"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO BANPLUS"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO DE VENEZUELA"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO PROVINCIAL"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO BANESCO"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO MERCANTIL"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANESCO BANCO UNIVERSAL"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO BOLIVAR"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO CORP BANCA"
+           }, 
+           {
+            "account_type": "Bank or Cash", 
+            "name": "BANCO EXTERIOR"
+           }
+          ], 
+          "name": "BANCOS E INTITUCIONES FINANCIERAS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "CAJA CHICA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "FONDO A DEPOSITAR", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CAJA PRINCIPAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CAJA GENERAL", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "CAJAS"
+         }
+        ], 
+        "name": "EFECTIVO Y VALORES NEGOCIABLES"
+       }
+      ], 
+      "name": "ACTIVO CIRCULANTE"
+     }
+    ], 
+    "name": "ACTIVO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PASAJE EXTERIOR NO DEDUCIBLE", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VIATICOS DEDUCIBLES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ASEO URBANO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "FOTOCOPIADO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ASEO Y LIMPIEZA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ENERGIA ELECTRICA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TELEFONOS Y TELEGRAFOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AGUA POTABLE Y REFRIGERIO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SERVICIOS DE PUBLICIDAD", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BONIFICACION UNICA ESPECIAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SERVICIOS CONTRATADOS A TERCEROS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PARTIDAS NO DEDUCIBLES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SEGUROS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "REPAROS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GASTOS DE I.S.L.R.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "RELACIONES INDUSTRIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SERVICIOS PUBLICOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MANTENIMIENTOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "REPARACIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SUMINISTROS DE EQUIPOS DE OFICINA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "HONORARIOS PROFESIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "UTILES DE LIMPIEZA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ARTICULOS DE OFICINA", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMBUSTIBLES Y LUBRICANTES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "FLETES Y TRANSPORTES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ESTACIONAMINETO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TRAMITES DE SOLVENCIAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CONDOMINIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GASTOS DE SISTEMAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "DERECHO DE FRENTE", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TRAMITES LEGALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMIDAS, VIAJES Y TRASLADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GASTOS DE REPRESENTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VIATICOS NO DEDUCIBLES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "EQUIPOS Y EVENTOS DEPOSRTIVOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "HOSPEDAJE", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "OBSEQUIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CONVENSION  DE COMERCIALIZACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AVERIAS-PRODUCTOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ALQUILER DE LOCALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AJUSTE DE INVENTARIOS OBSOLETOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AJUSTE DE INVENTARIOS DONADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PASAJES LOCALES Y EXT.DEDUCIBLES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "GASTOS GENERALES"
+         }
+        ], 
+        "name": "GASTOS GENERALES"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "INMUEBLES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MAQUINARIAS Y EQUIPOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VEHICULOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MUEBLES Y ENSERES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "LICENCIA & SOFTWARE", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MEJORAS A PROPIEDAD", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "DEPRECIACION"
+         }, 
+         {
+          "children": [
+           {
+            "name": "SEGUROS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "AMORTIZACION"
+         }
+        ], 
+        "name": "DEPRECIACION Y AMORTIZACION"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "MEDIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PUBLICIDAD", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "MATERIALES PROMOCIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "EVENTOS ESPECIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "ACTIVIDADES REGIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PROMOCIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "DISTRIBUCION Y REPARTO LOCALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CUENTAS INCOBRABLES NACIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PRODUCCION MATERIAL P.O.P.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TRANSPORTE Y FLETES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PATENTE INDUSTRIA Y COMERCIO", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "GASTOS DE DISTRIBUCION"
+         }
+        ], 
+        "name": "GASTOS COMERCIALIZACION"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "BENEFICIOS COMEDOR", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BENEFICIOS UNIFORMES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SUELDOS EMPLEADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "HORAS EXTRAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SUELDOS DIRECTIVOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMISION AL PERSONAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "HORAS EXTRAORDINARIAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PROGRAMA DE ALIMENTACION EMPLEADOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "TRANSPORTE Y ALIMENTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GASTOS PERSONAL CONTRATADO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GASTOS PERSONAL TRANSFERIDOSR", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VIATICOS Y GASTOS DE REPRESENTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PRIMA POR RENDIMIENTO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "SEGURO H.C.M.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CONTRIBUCIONES I.N.C.E.S.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CONTRIBUCIONES F.A.O.V.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "CONTRIBUCIONES I.V.S.S.", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BONO VACACIONAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "LOCTI", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "LOPCYMAT", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BONIFICACION UNICA ESPECIAL", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GASTOS PERSONAL PASANTE", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "UTILIDADES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "VACACIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BENEFICIOS BECAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "BENEFICIOS SERVICIOS MEDICOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PRESTACIONES SOCIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INTERESES S/PRESTACIONES SOCIALES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "GASTOS PERSONAL"
+         }
+        ], 
+        "name": "GASTOS DE PERSONAL"
+       }
+      ], 
+      "name": "GASTOS OPERATIVOS"
+     }
+    ], 
+    "name": "GASTOS"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "COSTO DE VENTAS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "COSTO DE VENTAS"
+         }
+        ], 
+        "name": "COSTO DE VENTAS"
+       }
+      ], 
+      "name": "COSTO DE VENTAS"
+     }
+    ], 
+    "name": "COSTO"
+   }, 
+   {
+    "children": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "OTROS INGRESOS FINANCIEROS", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "INTERESES DE BANCOS NACIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INTERESES DE BANCOS EXTRANJEROS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "INGRESOS FINANCIEROS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "GANANCIAS EN VENTAS DE INVERSIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "OTROS INGRESOS", 
+            "root_type": "Income"
+           }, 
+           {
+            "name": "INTERESES VARIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AJUSTES A\u00d1OS ANTERIORES", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTROS INGRESOS"
+         }
+        ], 
+        "name": "OTROS INGRESOS"
+       }
+      ], 
+      "name": "OTROS INGRESOS"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "PERDIDA POR ROBO DE INVENTARIO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "FLUCTUACION CAMBIARIA NO REALIZADAS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "INTERESES S/PRESTACIONES SOCIALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "AJUSTE DE A\u00d1OS ANTERIORES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PERDIDAS EN VENTAS DE INVERSIONES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "PERDIDAS EN INVERSIONES DE BONOS P.", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "OTROS EGRESOS"
+         }, 
+         {
+          "children": [
+           {
+            "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "EGRESOS NO GRAVABLES"
+         }, 
+         {
+          "children": [
+           {
+            "name": "INTERESES BANCOS NACIONALES", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMISIONES TICKET DE ALIMENTACION", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "COMSIONES Y GASTOS BANCARIOS", 
+            "root_type": "Asset"
+           }, 
+           {
+            "name": "OTROS EGRESOS", 
+            "root_type": "Asset"
+           }
+          ], 
+          "name": "GASTOS FINANCIEROS"
+         }
+        ], 
+        "name": "GASTOS FINANCIEROS"
+       }
+      ], 
+      "name": "EGRESOS"
+     }
+    ], 
+    "name": "OTROS INGRESOS (EGRESOS)"
+   }
+  ], 
+  "name": "Main Account Company"
+ }
+}
\ No newline at end of file