Odoo18-Base/addons/l10n_co/data/template/account.account-co.csv

"id","code","name","reconcile","account_type","name@es"
"co_puc_112000","112000","Savings account","False","asset_current","Cuentas De Ahorro"
"co_puc_112500","112500","Funds","False","asset_current","Fondos"
"co_puc_120500","120500","Shares","False","asset_current","Acciones"
"co_puc_121000","121000","Quotas or parts of social interest","False","asset_current","Cuotas O Partes De Interes Social"
"co_puc_121500","121500","Bonds","False","asset_current","Bonos"
"co_puc_122000","122000","Banknotes","False","asset_current","Cedulas"
"co_puc_122500","122500","Certificates","False","asset_current","Certificados"
"co_puc_123000","123000","Commercial papers","False","asset_current","Papeles Comerciales"
"co_puc_123500","123500","Titles","False","asset_current","Titulos"
"co_puc_124000","124000","Bank or financial acceptances","False","asset_current","Aceptaciones Bancarias O Financieras"
"co_puc_124500","124500","Fiduciary rights","False","asset_current","Derechos Fiduciarios"
"co_puc_125000","125000","Traded investment repurchase rights","False","asset_current","Derechos De Recompra De Inversiones Negociadas Repos)"
"co_puc_125500","125500","Compulsory investments","False","asset_current","Obligatorias"
"co_puc_126000","126000","Participating accounts","False","asset_current","Cuentas En Participacion"
"co_puc_129500","129500","Others","False","asset_current","Otras Inversiones"
"co_puc_129900","129900","Provisions","False","asset_current","Provisiones"
"co_puc_130500","130500","Customers","True","asset_receivable","Clientes"
"co_puc_130507","130507","POS Customers","True","asset_receivable",""
"co_puc_131000","131000","Business checking accounts","True","asset_receivable","Cuentas Corrientes Comerciales"
"co_puc_131500","131500","Accounts receivable from parent company","True","asset_receivable","Cuentas Por Cobrar A Casa Matriz"
"co_puc_132000","132000","Accounts receivable from related parties","True","asset_receivable","Cuentas Por Cobrar A Vinculados Economicos"
"co_puc_132300","132300","Accounts receivable from director","True","asset_receivable","Cuentas por cobrar a directores"
"co_puc_132500","132500","Accounts receivable from partners and shareholders","True","asset_receivable","Cuentas Por Cobrar A Socios Y Accionistas"
"co_puc_132800","132800","Contributions receivable","True","asset_receivable","Aportes Por Cobrar"
"co_puc_133000","133000","Advances","False","asset_current","Anticipos Y Avances"
"co_puc_133200","133200","Joint operating accounts","False","asset_current","Cuentas De Operacion Conjunta"
"co_puc_133500","133500","Deposits","False","asset_current","Depositos"
"co_puc_134000","134000","Purchase and sale promises","False","asset_current","Promesas De Compra Venta"
"co_puc_134500","134500","Cash receipts","False","asset_current","Ingresos Por Cobrar"
"co_puc_135000","135000","Withholding on contracts","False","asset_current","Retencion Sobre Contratos"
"co_puc_135500","135500","Advance payment of taxes and contributions or balances in favor","False","asset_current","Anticipo De Impuestos Y Contribuciones O Saldos A Favor"
"co_puc_135505","135505","VAT Receivable","False","asset_current","Anticipo De Impuestos De Renta Y Complementarios"
"co_puc_135515","135515","Withheld at source","False","asset_current","Retencion En La Fuente"
"co_puc_135517","135517","Sales Tax Withheld","False","asset_current","Impuesto a las ventas retenido"
"co_puc_135518","135518","Industry and commerce tax withheld","False","asset_current","Impuesto de industria y comercio retenido"
"co_puc_136000","136000","Claims","False","asset_current","Reclamaciones"
"co_puc_136500","136500","Accounts receivable from employees","False","asset_current","Cuentas Por Cobrar A Trabajadores"
"co_puc_137000","137000","Loans to individuals","False","asset_current","Prestamos A Particulares"
"co_puc_138000","138000","Others","False","asset_current","Otras Inversiones"
"co_puc_138500","138500","Traded portfolio repurchase rights","False","asset_current","Derechos De Recompra De Cartera Negociada"
"co_puc_139000","139000","Difficult to collect debts","False","asset_current","Deudas De Dificil Cobro"
"co_puc_139900","139900","Provisions","False","asset_current","Provisiones"
"co_puc_140500","140500","Raw materials","False","asset_current","Materias Primas"
"co_puc_141000","141000","Products in process","False","asset_current","Productos En Proceso"
"co_puc_141500","141500","Construction works in progress","False","asset_current","Obras De Construccion En Curso"
"co_puc_141700","141700","Urban planning works","False","asset_current","Obras De Urbanismo"
"co_puc_142000","142000","Execution contracts","False","asset_current","Contratos En Ejecucion"
"co_puc_142500","142500","Crops in development","False","asset_current","Cultivos En Desarrollo"
"co_puc_142800","142800","Agricultural plantations","False","asset_current","Plantaciones agrícolas"
"co_puc_143000","143000","Finished products","False","asset_current","Productos Terminados"
"co_puc_143500","143500","Goods not manufactured by the company","False","asset_current","Mercancias No Fabricadas Por La Empresa"
"co_puc_144000","144000","Real estate for sale","False","asset_current","Bienes Raices Para La Venta"
"co_puc_144500","144500","Livestock","False","asset_current","Semovientes"
"co_puc_145000","145000","Land","False","asset_current","Terrenos"
"co_puc_145500","145500","Materials, spare parts and accessories","False","asset_current","Materiales, Repuestos Y Accesorios"
"co_puc_146000","146000","Containers and packaging","False","asset_current","Envases Y Empaques"
"co_puc_146500","146500","Inventories in transit","False","asset_current","Inventarios En Transito"
"co_puc_149900","149900","Provisions","False","asset_current","Provisiones"
"co_puc_150400","150400","Land","False","asset_non_current","Terrenos"
"co_puc_150600","150600","Materials for oil projects","False","asset_non_current","Materiales Proyectos Petroleros"
"co_puc_150800","150800","Constructions in progress","False","asset_non_current","Construcciones En Curso"
"co_puc_151200","151200","Machinery and equipment in assembly","False","asset_non_current","Maquinaria Y Equipos En Montaje"
"co_puc_151600","151600","Constructions and buildings","False","asset_non_current","Construcciones Y Edificaciones"
"co_puc_152000","152000","Machinery and equipment","False","asset_non_current","Maquinaria Y Equipo"
"co_puc_152400","152400","Office furnitures","False","asset_non_current","Equipo De Oficina"
"co_puc_152800","152800","Computer and communication equipment","False","asset_non_current","Equipo De Computacion Y Comunicacion"
"co_puc_153200","153200","Medical and scientific equipment","False","asset_non_current","Equipo Medico - Cientifico"
"co_puc_153600","153600","Hotel and restaurant equipment","False","asset_non_current","Equipo De Hoteles Y Restaurantes"
"co_puc_154000","154000","Fleet and transport equipment","False","asset_non_current","Flota Y Equipo De Transporte"
"co_puc_154400","154400","River and/or maritime fleet and equipment","False","asset_non_current","Flota Y Equipo Fluvial Y/O Maritimo"
"co_puc_154800","154800","Air fleet and equipment","False","asset_non_current","Flota Y Equipo Aereo"
"co_puc_155200","155200","Railway fleet and equipment","False","asset_non_current","Flota Y Equipo Ferreo"
"co_puc_155600","155600","Aqueducts, plants and networks","False","asset_non_current","Acueductos Plantas Y Redes"
"co_puc_156000","156000","Surveillance equipment","False","asset_non_current","Armamento De Vigilancia"
"co_puc_156200","156200","Containers and packaging","False","asset_non_current","Envases Y Empaques"
"co_puc_156400","156400","Agricultural and forestry plantations","False","asset_non_current","Plantaciones Agricolas Y Forestales"
"co_puc_156800","156800","Communication routes","False","asset_non_current","Vias De Comunicacion"
"co_puc_157200","157200","Mines and quarry","False","asset_non_current","Minas Y Canteras"
"co_puc_157600","157600","Artesian wells","False","asset_non_current","Pozos Artesianos"
"co_puc_158000","158000","Fields, sites","False","asset_non_current","Yacimientos"
"co_puc_158400","158400","Livestock","False","asset_non_current","Semovientes"
"co_puc_158800","158800","Property, plant and equipment in transit","False","asset_non_current","Propiedades Planta Y Equipo En Transito"
"co_puc_159200","159200","Accumulated depreciation","False","asset_non_current","Depreciacion Acumulada"
"co_puc_159600","159600","Deferred depreciation","False","asset_non_current","Depreciacion Diferida"
"co_puc_159700","159700","Accumulated amortization","False","asset_non_current","Amortizacion Acumulada"
"co_puc_159800","159800","Accumulated depletion","False","asset_non_current","Agotamiento Acumulado"
"co_puc_159900","159900","Provisions","False","asset_non_current","Provisiones"
"co_puc_160500","160500","Goodwill","False","asset_non_current","Credito Mercantil"
"co_puc_161000","161000","Brands and trademarks","False","asset_non_current","Marcas"
"co_puc_161500","161500","Patents","False","asset_non_current","Patentes"
"co_puc_162000","162000","Concessions and franchises","False","asset_non_current","Concesiones Y Franquicias"
"co_puc_162500","162500","Copyrights","False","asset_non_current","Derechos"
"co_puc_163000","163000","Know how","False","asset_non_current","Know How"
"co_puc_163500","163500","Licenses","False","asset_non_current","Licencias"
"co_puc_169800","169800","Accumulated depreciation","False","asset_non_current","Depreciacion Acumulada"
"co_puc_169900","169900","Provisions","False","asset_non_current","Provisiones"
"co_puc_170500","170500","Prepaid costs","False","asset_current","Gastos Pagados Por Anticipado"
"co_puc_171000","171000","Charges","False","asset_current","Cargos Diferidos"
"co_puc_171500","171500","Exploration costs to be amortized","False","asset_non_current","Costos De Exploracion Por Amortizar"
"co_puc_172000","172000","Exploitation and development costs","False","asset_non_current","Costos De Explotacion Y Desarrollo"
"co_puc_179801","179801","Accumulated amortization (for current assets)","False","asset_current","Amortización acumulada (para activos corrientes)"
"co_puc_179802","179802","Accumulated amortization (for non-current assets)","False","asset_non_current","Amortización acumulada (para activos no corrientes)"
"co_puc_180500","180500","Art and culture goods","False","asset_non_current","Bienes De Arte Y Cultura"
"co_puc_189500","189500","Various assets","False","asset_non_current","Diversos"
"co_puc_189900","189900","Provisions","False","asset_current","Provisiones"
"co_puc_190500","190500","Of investments","False","asset_non_current","De Inversiones"
"co_puc_191000","191000","Of Property, plant & equipment","False","asset_non_current","De Propiedades Planta Y Equipo"
"co_puc_199500","199500","Of other assets","False","asset_non_current","De Otros Activos"
"co_puc_210500","210500","National banks","False","liability_current","Bancos Nacionales"
"co_puc_211000","211000","Foreign banks","False","liability_current","Bancos Del Exterior"
"co_puc_211500","211500","Financial corporations","False","liability_current","Corporaciones Financieras"
"co_puc_212000","212000","Trade finance companies","False","liability_current","Compañías De Financiamiento Comercial"
"co_puc_212500","212500","Savings and housing corporations","False","liability_current","Corporaciones De Ahorro Y Vivienda"
"co_puc_213000","213000","Foreign financial entities","False","liability_current","Entidades Financieras Del Exterior"
"co_puc_213500","213500","Traded investment repurchase commitments","False","liability_current","Compromisos De Recompra De Inversiones Negociadas"
"co_puc_214000","214000","Traded portfolio repurchase commitments","False","liability_current","Compromisos De Recompra De Cartera Negociada"
"co_puc_214500","214500","Governmental obligations","False","liability_current","Obligaciones Gubernamentales"
"co_puc_219500","219500","Others","False","liability_current","Otras Inversiones"
"co_puc_220500","220500","National","True","liability_payable","Nacionales"
"co_puc_221000","221000","Foreign","True","liability_payable","Del Exterior"
"co_puc_221500","221500","Business checking accounts","False","liability_current","Cuentas Corrientes Comerciales"
"co_puc_222000","222000","Parent company","False","liability_current","Casa Matriz"
"co_puc_222500","222500","Related companies","False","liability_current","Compañías Vinculadas"
"co_puc_230500","230500","Business checking accounts","False","liability_current","Cuentas Corrientes Comerciales"
"co_puc_231000","231000","To parent company","False","liability_current","A Casa Matriz"
"co_puc_231500","231500","To related companies","False","liability_current","A Compañías Vinculadas"
"co_puc_232000","232000","To contractors","False","liability_current","A Contratistas"
"co_puc_233000","233000","Purchase orders to use","False","liability_current","Ordenes De Compra Por Utilizar"
"co_puc_233500","233500","Costs and expenses","False","liability_current","Costos Y Gastos Por  Pagar"
"co_puc_234000","234000","Installations","False","liability_current","Instalamentos Por Pagar"
"co_puc_234500","234500","Official creditors","False","liability_current","Acreedores Oficiales"
"co_puc_235000","235000","Royalties","False","liability_current","Regalias Por Pagar"
"co_puc_235500","235500","Debts with shareholders and partners","False","liability_current","Deudas Con Accionistas O Socios"
"co_puc_235700","235700","Debts with directors","False","liability_current","Deudas con directores"
"co_puc_236000","236000","Dividends or shares","False","liability_current","Dividendos O Participaciones Por Pagar"
"co_puc_236500","236500","Withheld at source","False","liability_current","Retencion En La Fuente"
"co_puc_236505","236505","Labor wages and payments","False","liability_current","Salarios y pagos laborales"
"co_puc_236510","236510","Dividends and/or participations","False","liability_current","Dividendos y/o participaciones"
"co_puc_236515","236515","Fees","False","liability_current","Cuotas Por Devolver"
"co_puc_236520","236520","Commissions","False","liability_current","Comisiones"
"co_puc_236525","236525","Services","False","liability_current","Servicios"
"co_puc_236530","236530","Leases","False","liability_current","Arrendamientos"
"co_puc_236535","236535","Financial returns","False","liability_current","Rendimientos financieros"
"co_puc_236540","236540","Purchases","False","liability_current","Compras"
"co_puc_236545","236545","Lotteries, raffles, bets and similar","False","liability_current","Loterías, rifas, apuestas y similares"
"co_puc_236550","236550","For payments abroad","False","liability_current","Por pagos al exterior"
"co_puc_236555","236555","For income earned abroad","False","liability_current","Por ingresos obtenidos en el exterior"
"co_puc_236560","236560","Disposal of property, plant and equipment, natural persons","False","liability_current","Enajenación propiedades planta y equipo, personas naturales"
"co_puc_236565","236565","For stamp duty","False","liability_current","Por impuesto de timbre"
"co_puc_236570","236570","Other withholdings and assets","False","liability_current","Otras retenciones y patrimonio"
"co_puc_236575","236575","Self-withholdings","False","liability_current","Autorretenciones"
"co_puc_236700","236700","Sales tax withheld","False","liability_current","Impuesto a las ventas retenido"
"co_puc_236800","236800","Industry and commerce tax withheld","False","liability_current","Impuesto de industria y comercio retenido"
"co_puc_237000","237000","Payroll withholdings and contributions","False","liability_current","Retenciones Y Aportes De Nomina"
"co_puc_237500","237500","Fees","False","liability_current","Cuotas Por Devolver"
"co_puc_238000","238000","Other creditors","False","liability_current","Acreedores Varios"
"co_puc_240400","240400","On rent and complementary","False","liability_current","De Renta Y Complementarios"
"co_puc_240805","240805","Accrued VAT","False","liability_current","IVA Generado"
"co_puc_240810","240810","Discountable VAT","False","liability_current","IVA Descontable"
"co_puc_240820","240820","Discountable VAT to simplified regime (Communal/Proportional)","False","liability_current","IVA Descontable a Regimen Simplificado (Commun/Proporcional) - Solo Esta la DIAN lo Interpreta Utilizable"
"co_puc_240821","240821","VAT withheld under simplified regime","False","liability_current","IVA retenido a regimen simplificado"
"co_puc_241200","241200","On industry and commerce","False","liability_current","De Industria Y Comercio"
"co_puc_241600","241600","To the head company","False","liability_current","A La Propiedad Raiz"
"co_puc_242000","242000","Rights on public instruments","False","liability_current","Derechos Sobre Instrumentos Publicos"
"co_puc_242400","242400","On valuation","False","liability_current","De Valorizacion"
"co_puc_242800","242800","For tourism","False","liability_current","De Turismo"
"co_puc_243200","243200","For ports utilization","False","liability_current","Tasa Por Utilizacion De Puertos"
"co_puc_243600","243600","On vehicles","False","liability_current","De Vehiculos"
"co_puc_244000","244000","On public shows","False","liability_current","De Espectaculos Publicos"
"co_puc_244400","244400","On hydrocarbons and mines","False","liability_current","De Hidrocarburos Y Minas"
"co_puc_244800","244800","Royalties and taxes on small and medium mining","False","liability_current","Regalias E Impuestos A La Pequeña Y Mediana Mineria"
"co_puc_245200","245200","On coffee exports","False","liability_current","A Las Exportaciones Cafeteras"
"co_puc_245600","245600","On imports","False","liability_current","A Las Importaciones"
"co_puc_246000","246000","Development quotas","False","liability_current","Cuotas De Fomento"
"co_puc_246400","246400","On liquors, beers and cigarettes","False","liability_current","De Licores, Cervezas Y Cigarrillos"
"co_puc_246800","246800","On cattle sacrifice","False","liability_current","Al Sacrificio De Ganado"
"co_puc_247200","247200","On gambling and games","False","liability_current","Al Azar Y Juegos"
"co_puc_247600","247600","Taxes and royalties for land use","False","liability_current","Gravámenes y regalías por utilización del suelo"
"co_puc_249500","249500","Others","False","liability_current","Otras Inversiones"
"co_puc_249515","249515","IBUA","False","liability_current","IBUA"
"co_puc_249525","249525","ICUI","False","liability_current","ICUI"
"co_puc_250500","250500","Wages payable","False","liability_current","Salarios Por Pagar"
"co_puc_251000","251000","Consolidated layoffs","False","liability_current","Cesantias Consolidadas"
"co_puc_251500","251500","Interest on severance pay","False","liability_current","Intereses Sobre Cesantias"
"co_puc_252000","252000","Service bonus","False","liability_current","Prima De Servicios"
"co_puc_252500","252500","Consolidated vacations","False","liability_current","Vacaciones Consolidadas"
"co_puc_253000","253000","Extralegal benefits","False","liability_current","Prestaciones Extralegales"
"co_puc_253200","253200","Payable pensions","False","liability_current","Pensiones Por Pagar"
"co_puc_253500","253500","Retirement pensions and installments","False","liability_current","Cuotas Partes Pensiones De Jubilacion"
"co_puc_254000","254000","Labor indemnities","False","liability_current","Indemnizaciones Laborales"
"co_puc_260500","260500","For costs and expenses","False","liability_non_current","Para Costos Y Gastos"
"co_puc_261000","261000","For laboral obligations","False","liability_non_current","Para Obligaciones Laborales"
"co_puc_261500","261500","For fiscal obligations","False","liability_non_current","Para Obligaciones Fiscales"
"co_puc_262000","262000","For retirement pensions","False","liability_non_current","Pensiones De Jubilacion"
"co_puc_262500","262500","For urban planning works","False","liability_non_current","Para Obras De Urbanismo"
"co_puc_263000","263000","For maintenance and repair","False","liability_non_current","Para Mantenimiento Y Reparaciones"
"co_puc_263500","263500","For contingencies","False","liability_non_current","Para Contingencias"
"co_puc_264000","264000","For collateral obligations","False","liability_non_current","Para Obligaciones De Garantias"
"co_puc_269500","269500","Other provisions","False","liability_non_current","Provisiones Diversas"
"co_puc_270500","270500","Income received in advance","False","liability_non_current","Ingresos Recibidos Por Anticipado"
"co_puc_271000","271000","Payments","False","liability_non_current","Abonos Diferidos"
"co_puc_271500","271500","Profit on installment sales","False","liability_non_current","Utilidad Diferida En Ventas A Plazos"
"co_puc_272500","272500","Taxes","False","liability_non_current","Impuestos Diferidos"
"co_puc_280500","280500","Received advances","False","liability_current","Anticipos Y Avances Recibidos"
"co_puc_281000","281000","Received deposits","False","liability_current","Depositos Recibidos"
"co_puc_281500","281500","Income received from third parties","False","liability_current","Ingresos Recibidos Para Terceros"
"co_puc_282000","282000","Jointly operated accounts","False","liability_current","Cuentas De Operacion Conjunta"
"co_puc_282500","282500","Withholding on contracts with third parties","False","liability_current","Retenciones A Terceros Sobre Contratos"
"co_puc_283000","283000","Judicial liens","False","liability_non_current","Embargos Judiciales"
"co_puc_283500","283500","System creditors","False","liability_non_current","Acreedores Del Sistema"
"co_puc_284000","284000","Participation accounts","False","liability_non_current","Cuentas En Participacion"
"co_puc_289500","289500","Others","False","liability_non_current","Otras Inversiones"
"co_puc_290500","290500","Outstanding bonds","False","liability_non_current","Bonos En Circulacion"
"co_puc_291000","291000","Bonds obligatorily convertible into actions","False","liability_non_current","Bonos Obligatoriamente Convertibles En Acciones"
"co_puc_291500","291500","Commercial papers","False","liability_non_current","Papeles Comerciales"
"co_puc_292000","292000","Pension bonds","False","liability_non_current","Bonos pensionales"
"co_puc_292500","292500","Pension titles","False","liability_non_current","Títulos pensionales"
"co_puc_310500","310500","Subscribed and paid-in capital","False","equity","Capital Suscrito Y Pagado"
"co_puc_311500","311500","Social contributions","False","equity","Aportes Sociales"
"co_puc_312000","312000","Assigned capital","False","equity","Capital Asignado"
"co_puc_312500","312500","Supplementary investment to allocated capital","False","equity","Inversion Suplementaria Al Capital Asignado"
"co_puc_313000","313000","Equity of individuals","False","equity","Capital De Personas Naturales"
"co_puc_313500","313500","State Contributions","False","equity","Aportes Del Estado"
"co_puc_314000","314000","Social Fund","False","equity","Fondo Social"
"co_puc_320500","320500","Premium on placement of shares, quotas or parts of capital stock","False","equity","Prima En Colocacion De Acciones, Cuotas O Partes De Interes"
"co_puc_321000","321000","Donations","False","equity","Donaciones"
"co_puc_321500","321500","Goodwill","False","equity","Credito Mercantil"
"co_puc_322000","322000","Know how","False","equity","Know How"
"co_puc_322500","322500","Equity method surplus","False","equity","Superávit método de participación"
"co_puc_330500","330500","Mandatory reserves","False","equity","Reservas Obligatorias"
"co_puc_331000","331000","Statutory reserves","False","equity","Reservas Estatutarias"
"co_puc_331500","331500","Occasional reserves","False","equity","Reservas Ocasionales"
"co_puc_341000","341000","Fiscal consolidation","False","equity","Saneamiento Fiscal"
"co_puc_350500","350500","Dividends declared in shares","False","equity","Dividendos Decretados En Acciones"
"co_puc_351000","351000","Participations declared in shares or equity interests","False","equity","Participaciones Decretadas En Cuotas O Partes De Interes Social"
"co_puc_360500","360500","Results for the year – Profit","False","equity","Utilidad Del Ejercicio"
"co_puc_361000","361000","Results for the year – Loss","False","equity","Perdida Del Ejercicio"
"co_puc_370500","370500","Retained earnings","False","equity","Utilidades O Excedentes Acumulados"
"co_puc_371000","371000","Accumulated losses","False","equity","Perdidas Acumuladas"
"co_puc_380500","380500","Of investments","False","equity","De Inversiones"
"co_puc_381000","381000","Of property, plant and equipment","False","equity","De Propiedades Planta Y Equipo"
"co_puc_389500","389500","Of other assets","False","equity","De Otros Activos"
"co_puc_410500","410500","Agriculture, livestock, hunting and silviculture","False","income","Agricultura, Ganaderia, Caza Y Silvicultura"
"co_puc_411000","411000","Fishing","False","income","Pesca"
"co_puc_411500","411500","Mining and quarrying","False","income","Explotacion De Minas Y Canteras"
"co_puc_412000","412000","Manufacturing industries","False","income","Industrias Manufactureras"
"co_puc_412500","412500","Electricity, gas and water supply","False","income","Suministro De Electricidad, Gas Y Agua"
"co_puc_413000","413000","Construction","False","income","Construccion"
"co_puc_413500","413500","Wholesale and retail trade","False","income","Comercio Al Por Mayor Y Al Por Menor"
"co_puc_414000","414000","Hotels and restaurants","False","income","Hoteles Y Restaurantes"
"co_puc_414500","414500","Transportation, warehousing and communications","False","income","Transporte, Almacenamiento Y Comunicaciones"
"co_puc_415000","415000","Financial activity","False","income","Actividad Financiera"
"co_puc_415500","415500","Real estate, business and rental activities","False","income","Actividades Inmobiliarias, Empresariales Y De Alquiler"
"co_puc_416000","416000","Education","False","income","Enseñanza"
"co_puc_416500","416500","Health and social services","False","income","Servicios Sociales Y De Salud"
"co_puc_417000","417000","Other community, social and personal service activities","False","income","Otras Actividades De Servicios Comunitarios, Sociales Y Personales"
"co_puc_417500","417500","Returns on sales (DB)","False","income","Devoluciones, Rebajas Y Descuentos En Ventas (DB)"
"co_puc_420500","420500","Other sales","False","income","Otras Ventas"
"co_puc_421000","421000","Financial","False","income","Financieros"
"co_puc_421005","421005","Currency Exchange Gain","False","income","Intereses"
"co_puc_421040","421040","Conditional trade discounts","False","income","Financieros"
"co_puc_421500","421500","Dividends and participations","False","income","Dividendos Y Participaciones"
"co_puc_421800","421800","Income equity method","False","income","Ingresos método de participación"
"co_puc_422000","422000","Leases","False","income","Arrendamientos"
"co_puc_422500","422500","Commissions","False","income","Comisiones"
"co_puc_423000","423000","Fees","False","income","Cuotas Por Devolver"
"co_puc_423500","423500","Services","False","income","Servicios"
"co_puc_424000","424000","Gain on sale of investments","False","income","Utilidad En Venta De Inversiones"
"co_puc_424500","424500","Gain on sale of property, plant and equipment","False","income","Utilidad En Venta De Propiedades Planta Y Equipo"
"co_puc_424800","424800","Gain on sale of other assets","False","income","Utilidad En Venta De Otros Bienes"
"co_puc_425000","425000","Recoveries","False","income","Recuperaciones"
"co_puc_425500","425500","Indemnifications","False","income","Indemnizaciones"
"co_puc_426000","426000","Concession participations","False","income","Participaciones En Concesiones"
"co_puc_426500","426500","Revenues from prior years","False","income","Ingresos De Ejercicios Anteriores"
"co_puc_427500","427500","Returns on other sales (DB)","False","income","Devoluciones, Rebajas Y Descuentos En Otras Ventas (DB)"
"co_puc_428000","428000","Cash Difference Gain","False","income","Ganancia por diferencia de efectivo"
"co_puc_429500","429500","Others","False","income","Otras Inversiones"
"co_puc_510500","510500","Personnel expenses","False","expense","Gastos De Personal"
"co_puc_511000","511000","Fees","False","expense","Cuotas Por Devolver"
"co_puc_511500","511500","Taxes","False","expense","Impuestos Diferidos"
"co_puc_512000","512000","Leases","False","expense","Arrendamientos"
"co_puc_512500","512500","Contributions and affiliations","False","expense","Contribuciones Y Afiliaciones"
"co_puc_513000","513000","Insurance","False","expense","Seguros"
"co_puc_513500","513500","Services","False","expense","Servicios"
"co_puc_514000","514000","Legal expenses","False","expense","Gastos Legales"
"co_puc_514500","514500","Maintenance and repairs","False","expense","Mantenimiento Y Reparaciones"
"co_puc_515000","515000","Adequacy and installation","False","expense","Adecuacion E Instalacion"
"co_puc_515500","515500","Travel expenses","False","expense","Gastos De Viaje"
"co_puc_516000","516000","Depreciation","False","expense","Depreciaciones"
"co_puc_516500","516500","Amortizations","False","expense","Amortizaciones"
"co_puc_519500","519500","Others","False","expense","Otras Inversiones"
"co_puc_519900","519900","Provisions","False","expense","Provisiones"
"co_puc_520500","520500","Personnel expenses","False","expense","Gastos De Personal"
"co_puc_521000","521000","Fees","False","expense","Cuotas Por Devolver"
"co_puc_521500","521500","Taxes","False","expense","Impuestos Diferidos"
"co_puc_522000","522000","Leases","False","expense","Arrendamientos"
"co_puc_522500","522500","Contributions and affiliations","False","expense","Contribuciones Y Afiliaciones"
"co_puc_523000","523000","Insurance","False","expense","Seguros"
"co_puc_523500","523500","Services","False","expense","Servicios"
"co_puc_524000","524000","Legal expenses","False","expense","Gastos Legales"
"co_puc_524500","524500","Maintenance and repairs","False","expense","Mantenimiento Y Reparaciones"
"co_puc_525000","525000","Adequacy and installation","False","expense","Adecuacion E Instalacion"
"co_puc_525500","525500","Travel expenses","False","expense","Gastos De Viaje"
"co_puc_526000","526000","Depreciation","False","expense","Depreciaciones"
"co_puc_526500","526500","Amortizations","False","expense","Amortizaciones"
"co_puc_527000","527000","Financial-system readjustment","False","expense","Financieros - Reajuste Del Sistema"
"co_puc_527500","527500","Loss from equity method","False","expense","Pérdidas método de participación"
"co_puc_529500","529500","Others","False","expense","Otras Inversiones"
"co_puc_529900","529900","Provisions","False","expense","Provisiones"
"co_puc_530500","530500","Financial","False","expense","Financieros"
"co_puc_530505","530505","Currency Exchange Loss","False","expense","Gastos Bancarios"
"co_puc_530535","530535","Conditional trade discounts","False","expense","Financieros"
"co_puc_531000","531000","Loss on sale and retirement of assets","False","expense","Perdida En Venta Y Retiro De Bienes"
"co_puc_531300","531300","Loss from equity method","False","expense","Pérdidas método de participación"
"co_puc_531500","531500","Extraordinary expenses","False","expense","Gastos Extraordinarios"
"co_puc_532000","532000","Cash Difference Loss","False","expense","Pérdida por diferencia de caja"
"co_puc_539500","539500","Miscellaneous expenses","False","expense","Gastos Diversos"
"co_puc_540500","540500","Income tax and supplementary taxes","False","expense","Impuesto De Renta Y Complementarios"
"co_puc_590500","590500","Profit and Loss","False","expense","Ganancias Y Perdidas"
"co_puc_610000","610000","Cost of sales and provision of services","False","expense_direct_cost","Costo De Ventas Y De Prestacion De Servicios"
"co_puc_610500","610500","Agriculture, livestock, hunting and forestry","False","expense_direct_cost",""
"co_puc_611000","611000","Fishing","False","expense_direct_cost","Pesca"
"co_puc_611500","611500","Mining and quarrying","False","expense_direct_cost","Explotacion De Minas Y Canteras"
"co_puc_612000","612000","Manufacturing industries","False","expense_direct_cost","Industrias Manufactureras"
"co_puc_612500","612500","Electricity, gas and water supply","False","expense_direct_cost","Suministro De Electricidad, Gas Y Agua"
"co_puc_613000","613000","Construction","False","expense_direct_cost","Construccion"
"co_puc_613500","613500","Wholesale and retail trade","False","expense_direct_cost","Comercio Al Por Mayor Y Al Por Menor"
"co_puc_614000","614000","Hotels and restaurants","False","expense_direct_cost","Hoteles Y Restaurantes"
"co_puc_614500","614500","Transportation, warehousing and communications","False","expense_direct_cost","Transporte, Almacenamiento Y Comunicaciones"
"co_puc_615000","615000","Financial activity","False","expense_direct_cost","Actividad Financiera"
"co_puc_615500","615500","Real estate, business and rental activities","False","expense_direct_cost","Actividades Inmobiliarias, Empresariales Y De Alquiler"
"co_puc_616000","616000","Education","False","expense_direct_cost","Enseñanza"
"co_puc_616500","616500","Health and social services","False","expense_direct_cost","Servicios Sociales Y De Salud"
"co_puc_617000","617000","Other community, social and personal service activities","False","expense_direct_cost","Otras Actividades De Servicios Comunitarios, Sociales Y Personales"
"co_puc_620500","620500","Of goods","False","expense_direct_cost","De mercancías"
"co_puc_621000","621000","Of raw materials","False","expense_direct_cost","De materias primas"
"co_puc_621500","621500","Of indirect materials","False","expense_direct_cost","De materiales indirectos"
"co_puc_622000","622000","Of energy","False","expense_direct_cost","Compra de energía"
"co_puc_622500","622500","Returns on purchases (CR)","False","expense_direct_cost","Devoluciones en compras (CR)"
"co_puc_710000","710000","Production or operating costs - Raw materials","False","expense_direct_cost","Materia prima"
"co_puc_720000","720000","Production or operating costs - Direct labor","False","expense_direct_cost","Mano de obra directa"
"co_puc_730000","730000","Production or operating costs - Indirect costs","False","expense_direct_cost","Costos indirectos"
"co_puc_740000","740000","Production or operating costs - Contracts for services","False","expense_direct_cost","Contratos de servicios"
"co_puc_810500","810500","Goods and securities delivered in custody","False","off_balance","Bienes y valores entregados en custodia"
"co_puc_811000","811000","Goods and securities pledged as collateral","False","off_balance","Bienes y valores entregados en garantía"
"co_puc_811500","811500","Assets and securities held by third parties","False","off_balance","Bienes y valores en poder de terceros"
"co_puc_812000","812000","Litigation and/or lawsuits","False","off_balance","Litigios y/o demandas"
"co_puc_812500","812500","Purchase and sale promises","False","off_balance","Promesas De Compra Venta"
"co_puc_819500","819500","Others","False","off_balance","Otras Inversiones"
"co_puc_820000","820000","Tax debtors","False","off_balance","Deudoras fiscales"
"co_puc_830500","830500","Assets received under finance lease","False","off_balance","Bienes recibidos en arrendamiento financiero"
"co_puc_831000","831000","Unplaced investment securities","False","off_balance","Títulos de inversión no colocados"
"co_puc_831500","831500","Property, plant and equipment fully depreciated, depleted and/or amortized","False","off_balance","Propiedades, planta y equipo totalmente depreciados, agotados y/o amortizados"
"co_puc_832000","832000","Unused receivables","False","off_balance","Créditos a favor no utilizados"
"co_puc_832500","832500","Written-off assets","False","off_balance","Activos castigados"
"co_puc_833000","833000","Amortized investment securities","False","off_balance","Títulos de inversión amortizados"
"co_puc_833500","833500","Capitalization for equity revaluation","False","off_balance","Capitalización por revalorización de patrimonio"
"co_puc_839500","839500","Other control debtor accounts","False","off_balance","Otras cuentas deudoras de control"
"co_puc_840000","840000","Contingent assets per contra (CR)","False","off_balance","Derechos contingentes por contra (CR)"
"co_puc_850000","850000","Tax debtors per contra (CR)","False","off_balance","Deudoras fiscales por contra (CR)"
"co_puc_860000","860000","Debtors control per contra (CR)","False","off_balance","Deudoras de control por contra (CR)"
"co_puc_910500","910500","Goods and securities received in custody","False","off_balance","Bienes y valores recibidos en custodia"
"co_puc_911000","911000","Goods and securities received as collateral","False","off_balance","Bienes y valores recibidos en garantía"
"co_puc_911500","911500","Assets and securities received as collateral","False","off_balance","Bienes y valores recibidos de terceros"
"co_puc_912000","912000","Assets and securities received as collateral","False","off_balance","Bienes y valores recibidos de terceros"
"co_puc_912500","912500","Purchase and sale promises","False","off_balance","Promesas De Compra Venta"
"co_puc_913000","913000","Delegated administration contracts","False","off_balance","Contratos de administración delegada"
"co_puc_913500","913500","Participation accounts","False","off_balance","Cuentas En Participacion"
"co_puc_919500","919500","Others","False","off_balance","Otras Inversiones"
"co_puc_920000","920000","Tax creditors","False","off_balance","Acreedoras fiscales"
"co_puc_930500","930500","Financial leasing contracts","False","off_balance","Contratos de arrendamiento financiero"
"co_puc_939500","939500","Other control creditors","False","off_balance","Otras cuentas de orden acreedoras de control"
"co_puc_940000","940000","Contingent liabilities per contra (DB)","False","off_balance","Responsabilidades contingentes por contra (DB)"
"co_puc_950000","950000","Tax creditors per contra (DB)","False","off_balance","Acreedoras fiscales por contra (DB)"
"co_puc_960000","960000","Creditors control per contra (DB)","False","off_balance","Acreedoras de control por contra (DB)"