"id","name","code","account_type","chart_template_id/id","reconcile"
"cta110201","Cuentas por Cobrar Generales","1.1.02.01","asset_receivable","l10n_hn.cuentas_plantilla","True"
"cta110205","Cuentas por Cobrar Generales (PoS)","1.1.02.05","asset_receivable","l10n_hn.cuentas_plantilla","True"
"cta110202","Cuentas por Cobrar Empresas Afilidas","1.1.02.02","asset_receivable","l10n_hn.cuentas_plantilla","True"
"cta110203","Prestamos al Personal","1.1.02.03","asset_receivable","l10n_hn.cuentas_plantilla","True"
"cta110204","Otras Cuentas por Cobrar","1.1.02.04","asset_receivable","l10n_hn.cuentas_plantilla","True"
"cta110301","ISV por Cobrar","1.1.03.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta110302","Retenciones de ISV recibidas","1.1.03.02","asset_current","l10n_hn.cuentas_plantilla","False"
"cta120101","Propiedad, Planta y Equipo","1.2.01.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta120201","Depreciaciones Acumuladas","1.2.02.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta130101","Gastos por Amortizar","1.3.01.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta130201","Gastos Anticipados","1.3.02.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta130501","Gastos de Organización","1.3.03.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta130601","Otros Activos","1.3.04.01","asset_current","l10n_hn.cuentas_plantilla","False"
"cta210101","Cuentas y Documentos por Pagar","2.1.01.01","liability_payable","l10n_hn.cuentas_plantilla","True"
"cta210201","ISV por Pagar","2.1.02.01","liability_current","l10n_hn.cuentas_plantilla","False"
"cta210301","Impuestos","2.1.03.01","liability_current","l10n_hn.cuentas_plantilla","False"
"cta220101","Provisión para Indemnizaciones","2.2.01.01","liability_current","l10n_hn.cuentas_plantilla","False"
"cta230101","Anticipos","2.3.01.01","liability_current","l10n_hn.cuentas_plantilla","False"
"cta310101","Capital Autorizado, Suscríto y Pagado","3.1.01.01","equity","l10n_hn.cuentas_plantilla","False"
"cta310102","Reservas","3.1.01.02","equity","l10n_hn.cuentas_plantilla","False"
"cta310103","Perdidas y Ganancias","3.1.01.03","equity","l10n_hn.cuentas_plantilla","False"
"cta410101","Ventas","4.1.01.01","income","l10n_hn.cuentas_plantilla","False"
"cta410102","Descuentos Sobre Ventas","4.1.01.02","income","l10n_hn.cuentas_plantilla","False"
"cta410103","Ganar cuenta","4.1.01.03","income_other","l10n_hn.cuentas_plantilla","False"
"cta420101","Otros Ingresos","4.2.01.01","income","l10n_hn.cuentas_plantilla","False"
"cta420102","Cash Discount Gain","4.2.01.02","income_other","l10n_hn.cuentas_plantilla","False"
"cta510101","Costos de Ventas","5.1.01.01","expense","l10n_hn.cuentas_plantilla","False"
"cta610101","Gastos de Ventas","6.1.01.01","expense","l10n_hn.cuentas_plantilla","False"
"cta620101","Gastos de Administración","6.2.01.01","expense","l10n_hn.cuentas_plantilla","False"
"cta620201","Otros Gastos de Operación","6.2.02.01","expense","l10n_hn.cuentas_plantilla","False"
"cta620202","Cash Discount Loss","6.2.02.02","expense","l10n_hn.cuentas_plantilla","False"
"cta630101","Gastos no Deducibles","6.3.01.01","expense","l10n_hn.cuentas_plantilla","False"
"cta710101","Otros Gastos Financieros","7.1.01.01","expense","l10n_hn.cuentas_plantilla","False"
"cta710102","Intereses","7.1.01.02","expense","l10n_hn.cuentas_plantilla","False"