From d85d3fe378a8a7fe95915f9a1c1527f4b4c26850 Mon Sep 17 00:00:00 2001 From: "Esteban L. Castro" <43482256+elcf@users.noreply.github.com> Date: Tue, 7 Jun 2022 17:18:01 -0400 Subject: [PATCH 1/2] Added US-GAAP-Basic COA COA is based on https://www.ifrs-gaap.com/us-gaap-chart-accounts --- .../mysql/data/llx_accounting_account_us.sql | 148 +++++++++++++++++- 1 file changed, 145 insertions(+), 3 deletions(-) diff --git a/htdocs/install/mysql/data/llx_accounting_account_us.sql b/htdocs/install/mysql/data/llx_accounting_account_us.sql index f0ca038ca08..3b0fade993a 100644 --- a/htdocs/install/mysql/data/llx_accounting_account_us.sql +++ b/htdocs/install/mysql/data/llx_accounting_account_us.sql @@ -20,9 +20,9 @@ -- You should have received a copy of the GNU General Public License -- along with this program. If not, see . -- --- Note: INCOME = REVENUE --- Note: EXPENSE = EXPENSES --- Note: CAPITAL = EQUITY +-- Note (US-BASE): INCOME = REVENUE +-- Note (US-BASE): EXPENSE = EXPENSES +-- Note (US-BASE): CAPITAL = EQUITY -- -- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors -- de l''install et tous les sigles '--' sont supprimés. @@ -31,6 +31,7 @@ -- Descriptif des plans comptables USA US-BASE -- ID 1000 - 9999 +-- ID 10000 - 10999 -- ADD 1100000 to rowid # Do no remove this comment -- INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1000, 'US-BASE', 'ASSETS', '1', '0', 'Assets', 1); @@ -171,3 +172,144 @@ INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, acc INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1136, 'US-BASE', 'OTHER_EXPENSES', '8800', '8000', 'Utilities Expense', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1137, 'US-BASE', 'OTHER_EXPENSES', '8900', '8000', 'Gain/Loss on Sale of Assets', 1); INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 1138, 'US-BASE', 'OTHER_EXPENSES', '8950', '8000', 'Other Expense', 1); + + +-- US-GAAP-Basic + + +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10000, 'US-GAAP-BASIC', 'ASSETS', '1', '0', 'Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10001, 'US-GAAP-BASIC', 'ASSETS', '11', '10000', 'Cash And Financial Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10002, 'US-GAAP-BASIC', 'ASSETS', '111', '10001', 'Cash And Cash Equivalents', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10003, 'US-GAAP-BASIC', 'ASSETS', '112', '10001', 'Financial Assets (Investments)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10004, 'US-GAAP-BASIC', 'ASSETS', '113', '10001', 'Restricted Cash And Financial Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10005, 'US-GAAP-BASIC', 'ASSETS', '114', '10001', 'Additional Financial Assets And Investments', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10006, 'US-GAAP-BASIC', 'ASSETS', '12', '10000', 'Receivables And Contracts', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10007, 'US-GAAP-BASIC', 'ASSETS', '121', '10006', 'Accounts, Notes And Loans Receivable', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10008, 'US-GAAP-BASIC', 'ASSETS', '122', '10006', 'Contracts', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10009, 'US-GAAP-BASIC', 'ASSETS', '123', '10006', 'Nontrade And Other Receivables', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10010, 'US-GAAP-BASIC', 'ASSETS', '13', '10000', 'Inventory', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10011, 'US-GAAP-BASIC', 'ASSETS', '131', '10010', 'Merchandise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10012, 'US-GAAP-BASIC', 'ASSETS', '132', '10010', 'Raw Material, Parts And Supplies', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10013, 'US-GAAP-BASIC', 'ASSETS', '133', '10010', 'Work In Process', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10014, 'US-GAAP-BASIC', 'ASSETS', '134', '10010', 'Finished Goods', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10015, 'US-GAAP-BASIC', 'ASSETS', '135', '10010', 'Other Inventory', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10016, 'US-GAAP-BASIC', 'ASSETS', '14', '10000', 'Accruals And Additional Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10017, 'US-GAAP-BASIC', 'ASSETS', '141', '10016', 'Prepaid Expense', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10018, 'US-GAAP-BASIC', 'ASSETS', '142', '10016', 'Accrued Income', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10019, 'US-GAAP-BASIC', 'ASSETS', '143', '10016', 'Additional Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10020, 'US-GAAP-BASIC', 'ASSETS', '15', '10000', 'Property, Plant And Equipment', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10021, 'US-GAAP-BASIC', 'ASSETS', '151', '10020', 'Land And Land Improvements', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10022, 'US-GAAP-BASIC', 'ASSETS', '152', '10020', 'Buildings, Structures And Improvements', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10023, 'US-GAAP-BASIC', 'ASSETS', '153', '10020', 'Machinery And Equipment', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10024, 'US-GAAP-BASIC', 'ASSETS', '154', '10020', 'Furniture And Fixtures', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10025, 'US-GAAP-BASIC', 'ASSETS', '155', '10020', 'Additional Property, Plant And Equipment', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10026, 'US-GAAP-BASIC', 'ASSETS', '156', '10020', 'Construction In Progress', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10027, 'US-GAAP-BASIC', 'ASSETS', '16', '10000', 'Intangible Assets (Excluding Goodwill)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10028, 'US-GAAP-BASIC', 'ASSETS', '161', '10027', 'Intellectual Property', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10029, 'US-GAAP-BASIC', 'ASSETS', '162', '10027', 'Computer Software', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10030, 'US-GAAP-BASIC', 'ASSETS', '163', '10027', 'Trade And Distribution Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10031, 'US-GAAP-BASIC', 'ASSETS', '164', '10027', 'Contracts And Rights', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10032, 'US-GAAP-BASIC', 'ASSETS', '165', '10027', 'Right To Use Assets (Classified By Type)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10033, 'US-GAAP-BASIC', 'ASSETS', '166', '10027', 'Other Intangible Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10034, 'US-GAAP-BASIC', 'ASSETS', '167', '10027', 'Acquisition In Progress', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10035, 'US-GAAP-BASIC', 'ASSETS', '17', '10000', 'Goodwill', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10036, 'US-GAAP-BASIC', 'LIABILITIES', '2', '0', 'Liabilities', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10037, 'US-GAAP-BASIC', 'LIABILITIES', '21', '10036', 'Payables', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10038, 'US-GAAP-BASIC', 'LIABILITIES', '211', '10037', 'Trade Payables', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10039, 'US-GAAP-BASIC', 'LIABILITIES', '212', '10037', 'Dividends Payable', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10040, 'US-GAAP-BASIC', 'LIABILITIES', '213', '10037', 'Interest Payable', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10041, 'US-GAAP-BASIC', 'LIABILITIES', '214', '10037', 'Other Payables', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10042, 'US-GAAP-BASIC', 'LIABILITIES', '22', '10036', 'Accruals And Other Liabilities', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10043, 'US-GAAP-BASIC', 'LIABILITIES', '221', '10042', 'Accrued Expenses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10044, 'US-GAAP-BASIC', 'LIABILITIES', '222', '10042', 'Deferred Income (Unearned Revenue) ', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10045, 'US-GAAP-BASIC', 'LIABILITIES', '223', '10042', 'Accrued Taxes (Other Than Payroll)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10046, 'US-GAAP-BASIC', 'LIABILITIES', '224', '10042', 'Other Liabilities', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10047, 'US-GAAP-BASIC', 'LIABILITIES', '23', '10036', 'Financial Labilities', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10048, 'US-GAAP-BASIC', 'LIABILITIES', '231', '10047', 'Notes Payable', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10049, 'US-GAAP-BASIC', 'LIABILITIES', '232', '10047', 'Loans Payable', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10050, 'US-GAAP-BASIC', 'LIABILITIES', '233', '10047', 'Bonds (Debentures)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10051, 'US-GAAP-BASIC', 'LIABILITIES', '234', '10047', 'Other Debts And Borrowings', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10052, 'US-GAAP-BASIC', 'LIABILITIES', '235', '10047', 'Lease Obligations', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10053, 'US-GAAP-BASIC', 'LIABILITIES', '236', '10047', 'Derivative Financial Liabilities', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10054, 'US-GAAP-BASIC', 'LIABILITIES', '24', '10036', 'Provisions (Contingencies)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10055, 'US-GAAP-BASIC', 'LIABILITIES', '241', '10054', 'Customer Related Provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10056, 'US-GAAP-BASIC', 'LIABILITIES', '242', '10054', 'Ligation And Regulatory Provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10057, 'US-GAAP-BASIC', 'LIABILITIES', '243', '10054', 'Additional Provisions', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10058, 'US-GAAP-BASIC', 'EQUITY', '3', '0', 'Equity', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10059, 'US-GAAP-BASIC', 'EQUITY', '31', '10058', 'Owners Equity (Attributable To Owners Of Parent)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10060, 'US-GAAP-BASIC', 'EQUITY', '311', '10059', 'Equity At Par (Issued Capital)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10061, 'US-GAAP-BASIC', 'EQUITY', '312', '10059', 'Additional Paid-In Capital', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10062, 'US-GAAP-BASIC', 'EQUITY', '32', '10058', 'Retained Earnings', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10063, 'US-GAAP-BASIC', 'EQUITY', '321', '10062', 'Appropriated', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10064, 'US-GAAP-BASIC', 'EQUITY', '322', '10062', 'Unappropriated', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10065, 'US-GAAP-BASIC', 'EQUITY', '323', '10062', 'Deficit ', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10066, 'US-GAAP-BASIC', 'EQUITY', '324', '10062', 'In Suspense', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10067, 'US-GAAP-BASIC', 'EQUITY', '33', '10058', 'Accumulated OCI', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10068, 'US-GAAP-BASIC', 'EQUITY', '331', '10067', 'Exchange Differences On Translation', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10069, 'US-GAAP-BASIC', 'EQUITY', '332', '10067', 'Remeasurements Cash Flow Hedges', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10070, 'US-GAAP-BASIC', 'EQUITY', '333', '10067', 'Remeasurements Available-For-Sale Financial Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10071, 'US-GAAP-BASIC', 'EQUITY', '334', '10067', 'Remeasurement Of Defined Benefit Plans', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10072, 'US-GAAP-BASIC', 'EQUITY', '34', '10058', 'Other Equity Items', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10073, 'US-GAAP-BASIC', 'EQUITY', '341', '10072', 'ESOP Related Items', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10074, 'US-GAAP-BASIC', 'EQUITY', '342', '10072', 'Subscribed Stock Receivables', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10075, 'US-GAAP-BASIC', 'EQUITY', '343', '10072', 'Treasury Stock', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10076, 'US-GAAP-BASIC', 'EQUITY', '344', '10072', 'Miscellaneous Equity', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10077, 'US-GAAP-BASIC', 'EQUITY', '35', '10058', 'Non-controlling (Minority) Interest', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10078, 'US-GAAP-BASIC', 'REVENUE', '4', '0', 'Revenue', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10079, 'US-GAAP-BASIC', 'REVENUE', '41', '10078', 'Recognized Point Of Time', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10080, 'US-GAAP-BASIC', 'REVENUE', '411', '10079', 'Goods', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10081, 'US-GAAP-BASIC', 'REVENUE', '412', '10079', 'Services', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10082, 'US-GAAP-BASIC', 'REVENUE', '42', '10078', 'Recognized Over Time', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10083, 'US-GAAP-BASIC', 'REVENUE', '421', '10082', 'Products', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10084, 'US-GAAP-BASIC', 'REVENUE', '422', '10082', 'Services', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10085, 'US-GAAP-BASIC', 'REVENUE', '43', '10078', 'Adjustments', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10086, 'US-GAAP-BASIC', 'REVENUE', '431', '10085', 'Variable Consideration', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10087, 'US-GAAP-BASIC', 'REVENUE', '432', '10085', 'Consideration Paid (Payable) To Customers', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10088, 'US-GAAP-BASIC', 'REVENUE', '433', '10085', 'Other Adjustments', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10089, 'US-GAAP-BASIC', 'EXPENSES', '5', '0', 'Expenses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10090, 'US-GAAP-BASIC', 'EXPENSES', '51', '10089', 'Expenses Classified By Nature', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10091, 'US-GAAP-BASIC', 'EXPENSES', '511', '10090', 'Material And Merchandise', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10092, 'US-GAAP-BASIC', 'EXPENSES', '512', '10090', 'Employee Benefits', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10093, 'US-GAAP-BASIC', 'EXPENSES', '513', '10090', 'Services', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10094, 'US-GAAP-BASIC', 'EXPENSES', '514', '10090', 'Rent, Depreciation, Amortization And Depletion', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10095, 'US-GAAP-BASIC', 'EXPENSES', '52', '10089', 'Expenses Classified By Function', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10096, 'US-GAAP-BASIC', 'EXPENSES', '521', '10095', 'Cost Of Sales', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10097, 'US-GAAP-BASIC', 'EXPENSES', '522', '10095', 'Selling, General And Administrative ', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10098, 'US-GAAP-BASIC', 'EXPENSES', '523', '10095', 'Provision For Doubtful Accounts (US GAAP)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10099, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '6', '0', 'Other (Non-Operating) Income And Expenses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10100, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '61', '10099', 'Other Revenue And Expenses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10101, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '611', '10100', 'Other Revenue', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10102, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '612', '10100', 'Other Expenses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10103, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '62', '10099', 'Gains And Losses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10104, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '621', '10103', 'Foreign Currency Transaction Gain (Loss)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10105, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '622', '10103', 'Gain (Loss) On Investments', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10106, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '623', '10103', 'Gain (Loss) On Derivatives', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10107, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '624', '10103', 'Gain (Loss) On Disposal Of Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10108, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '625', '10103', 'Debt Related Gain (Loss)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10109, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '626', '10103', 'Impairment Loss', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10110, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '628', '10103', 'Other Gains And (Losses)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10111, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '63', '10099', 'Taxes (Other Than Income And Payroll) And Fees', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10112, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '631', '10111', 'Real Estate Taxes And Insurance', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10113, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '632', '10111', 'Highway (Road) Taxes And Tolls', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10114, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '633', '10111', 'Direct Tax And License Fees', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10115, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '634', '10111', 'Excise And Sales Taxes', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10116, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '635', '10111', 'Customs Fees And Duties (Not Classified As Sales Or Excise)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10117, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '636', '10111', 'Non-Deductible VAT (GST)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10118, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '637', '10111', 'General Insurance Expense', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10119, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '638', '10111', 'Administrative Fees (Revenue Stamps)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10120, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '639', '10111', 'Fines And Penalties', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10121, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '6310', '10111', 'Miscellaneous Taxes', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10122, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '6311', '10111', 'Other Taxes And Fees', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10123, 'US-GAAP-BASIC', 'OTHER_INCOME_EXPENSES', '64', '10099', 'Income Tax Expense (Benefit)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10124, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '7', '0', 'Intercompany And Related Party Accounts', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10125, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '71', '10124', 'Intercompany And Related Party Assets', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10126, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '711', '10125', 'Intercompany Balances (Eliminated In Consolidation)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10127, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '712', '10125', 'Related Party Balances (Reported Or Disclosed)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10128, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '713', '10125', 'Intercompany Investments', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10129, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '72', '10124', 'Intercompany And Related Party Liabilities', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10130, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '721', '10129', 'Intercompany Balances (Eliminated In Consolidation)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10131, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '722', '10129', 'Related Party Balances (Reported Or Disclosed)', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10132, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '73', '10124', 'Intercompany And Related Party Income And Expense', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10133, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '731', '10132', 'Intercompany And Related Party Income', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10134, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '732', '10132', 'Intercompany And Related Party Expenses', 1); +INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 10135, 'US-GAAP-BASIC', 'INTERCOMPANY_RELPARTY_ACCOUNTS', '733', '10132', 'Income (Loss) From Equity Method Investments', 1); From 1fa9a8c9d7b1ed0f8997c2eb59aaf4d10d437d91 Mon Sep 17 00:00:00 2001 From: "Esteban L. Castro" <43482256+elcf@users.noreply.github.com> Date: Tue, 7 Jun 2022 17:23:31 -0400 Subject: [PATCH 2/2] Added US-GAAP-BASIC --- htdocs/install/mysql/data/llx_accounting_abc.sql | 3 +++ 1 file changed, 3 insertions(+) diff --git a/htdocs/install/mysql/data/llx_accounting_abc.sql b/htdocs/install/mysql/data/llx_accounting_abc.sql index 806d084ce85..847cbf68790 100644 --- a/htdocs/install/mysql/data/llx_accounting_abc.sql +++ b/htdocs/install/mysql/data/llx_accounting_abc.sql @@ -176,6 +176,9 @@ INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUE -- Description of chart of account USA US-BASE INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 11, 'US-BASE', 'USA basic chart of accounts', 1); +-- Description of chart of account USA US-GAAP-BASIC +INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 11, 'US-GAAP-BASIC', 'USA GAAP basic chart of accounts', 1); + -- Description of chart of account Canada CA-ENG-BASE INSERT INTO llx_accounting_system (fk_country, pcg_version, label, active) VALUES ( 14, 'CA-ENG-BASE', 'Canadian basic chart of accounts - English', 1);