"id","name","code","account_type","chart_template_id/id","tag_ids/id","reconcile" "l10n_bo_1112","Petty Cash",1112,"asset_cash","l10n_bo.bo_chart_template",,"False" "l10n_bo_1114","Temporary Investments",1114,"asset_cash","l10n_bo.bo_chart_template",,"False" "l10n_bo_1121","Commercial Accounts Receivable",1121,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_11211","Commercial Accounts Receivable - PoS",11211,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1122","Other Accounts Receivable",1122,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1123","Accounts Receivable from Related Companies",1123,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1124","Advances to Suppliers",1124,"asset_prepayments","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1125","Provision for Bad Accounts",1125,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1131","Inventory - Finished Products",1131,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1132","Inventory - Work in Process",1132,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1133","Inventory - Raw Materials",1133,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_11341","Stock Interim (Received)",11341,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_11342","Stock Interim (Delivered)",11342,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1135","Inventory - Provision for Obsolescence",1135,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1141","IVA Tax Credit",1141,"asset_prepayments","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1142","Taxes to Recover",1142,"asset_prepayments","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1143","Advance Payments",1143,"asset_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_1144","Other Current Assets",1144,"asset_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1211","Commercial Accounts Receivable - Long Term",1211,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1212","Other Accounts Receivable - Long Term",1212,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1213","Long-Term Accounts Receivable from Related and/or Linked Companies",1213,"asset_receivable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_1221","Inventory - Spare Parts",1221,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","True" "l10n_bo_1222","Other Inventory",1222,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","True" "l10n_bo_1231","Land",1231,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1232","Buildings",1232,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12321","Accumulated Depreciation Buildings",12321,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1233","Machinery",1233,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12331","Accumulated Depreciation Machinery",12331,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1234","Vehicles",1234,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12341","Accumulated Depreciation Vehicles",12341,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1235","Furniture and Fixtures",1235,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12351","Accumulated Depreciation Furniture and Fixtures",12351,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1236","Computer Equipment",1236,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12361","Accumulated Depreciation Computer Equipment",12361,"asset_fixed","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_124","Investment Properties",124,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1251","Patents and Trademarks",1251,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12511","Accumulated Amortization Patents and Trademarks",12511,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_1252","Rights of Use",1252,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_12521","Accumulated Amortization Rights of Use",12521,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_126","Permanent Investments",126,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_127","Other Non-Current Assets",127,"asset_non_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2111","Bank loans",2111,"liability_current","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_2112","Other Financial Liabilities",2112,"liability_current","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_2113","Interest Payable",2113,"liability_current","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_2121","Commercial Accounts Payable",2121,"liability_payable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_2122","Notes Payable Short Term",2122,"liability_payable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_2123","Accounts Payable to Related Companies",2123,"liability_payable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_2131","Short-term Contributions and Withholdings",2131,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2132","Wages Payable",2132,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2133","Social Benefits Payable",2133,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2134","Social Charges",2134,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2135","IVA Tax Debit",2135,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_2136","Transaction Tax Payable",2136,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_2137","IT Withholdings Payable",2137,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2138","IUE Withholdings Payable",2138,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2139","Other Tax Payable",2139,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_214","Provisions",214,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_215","Deferred Income",215,"liability_current","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_216","Other Current Liabilities",216,"liability_current","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_2211","Bank loans - Long Term",2211,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2212","Other Long-Term Financial Liabilities",2212,"liability_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_2221","Notes Payable Long Term",2221,"liability_payable","l10n_bo.bo_chart_template","account.account_tag_operating","True" "l10n_bo_2222","Long-term Accounts Payable to Related Companies",2222,"liability_non_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_223","Provision for Social Benefits (Personnel Compensation)",223,"liability_non_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_224","Other Non-Current Liabilities",224,"liability_non_current","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_3101","Paid Share Capital",3101,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_3102","Contributions to Capitalize",3102,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_3103","Capital Adjustment",3103,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_3201","Legal Reserve",3201,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_3202","Other Reserves",3202,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_3203","Adjustment of Equity Reserves",3203,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_331","Retained Earnings",331,"equity","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_332","Current Year Earnings",332,"equity_unaffected","l10n_bo.bo_chart_template","account.account_tag_financing","False" "l10n_bo_4101","Sales",4101,"income","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_4102","Returns, Rebates and Discounts of Goods and/or Services",4102,"income","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_4201","Interest on Bank Deposits",4201,"income","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_4202","Interest on Temporary Investments",4202,"income","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_4203","Other Financial Income",4203,"income","l10n_bo.bo_chart_template","account.account_tag_investing","False" "l10n_bo_4301","Adjustment for Inflation and Property Ownership",4301,"income","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_4302","Income from Sale of Securities",4302,"income","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_4303","Exchange Gain",4303,"income","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_4304","Other Income",4304,"income_other","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5101","Product Costs",5101,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5102","Freight and Transportation of Products",5102,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5103","Returns on Purchases",5103,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5104","Discounts on Purchases",5104,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5105","Cost of Damaged Products",5105,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5201","Costs of Sale - Wages and Salaries",5201,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5202","Costs of Sale - Social Benefits",5202,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5203","Costs of Sale - Sales Commissions",5203,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5204","Costs of Sale - Per diems",5204,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5205","Costs of Sale - Tickets",5205,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5206","Costs of Sale - Advertising",5206,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5207","Costs of Sale - Depreciation of Fixed Assets",5207,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5208","Costs of Sale - Loss on Bad Accounts",5208,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5209","Other Costs of Sale",5209,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_52091","Transaction Tax",52091,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_52092","IT Withholdings",52092,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_52093","IUE Withholdings",52093,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53001","Administration Expenses - Wages and Salaries",53001,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53002","Administration Expenses - Social Benefits",53002,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53003","Administrative Expenses - Provision for Christmas Bonuses",53003,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53004","Administration Expenses - Provision for Compensations",53004,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53005","Administration Expenses - Per diem",53005,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53006","Administration Expenses - Tickets",53006,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53007","Administration Expenses - Basic Services",53007,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53008","Administration Expenses - Materials and Supplies",53008,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53009","Administration Expenses - Freight and Transportation",53009,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53010","Administration Expenses - Maintenance and Repair",53010,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53011","Administration Expenses - Depreciation of Fixed Assets",53011,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53012","Administration Expenses - Rentals",53012,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53013","Administration Expenses - Insurance",53013,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53014","Administration Expenses - Security Service",53014,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53015","Administration Expenses - General Expenses",53015,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_53016","Other Administrative Expenses",53016,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5401","Interest on Bank Loans",5401,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5402","Interest on Other Financial Obligations",5402,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5403","Other Interests",5403,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5404","Bank Fees",5404,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5405","Other Financial Expenses",5405,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_550","Other Operational Expenses",550,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5601","Adjustment for Inflation and Property Ownership",5601,"expense_depreciation","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5602","Exchange Loss",5602,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_5603","Other Expenses",5603,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False" "l10n_bo_570","Corporate Income Tax",570,"expense","l10n_bo.bo_chart_template","account.account_tag_operating","False"