"id","code","name","account_type","reconcile","tag_ids"
"l10n_ie_account_100","100","Development costs","asset_fixed","False",""
"l10n_ie_account_101","101","Concessions, patents, licences, trade marks and similar rights and assets","asset_fixed","False",""
"l10n_ie_account_102","102","Goodwill","asset_fixed","False",""
"l10n_ie_account_103","103","Payments on account","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_110","110","Investment property","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_111","111","Land and buildings","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_112","112","Plant and machinery","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_113","113","Fixtures, fittings, tools and equipment","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_114","114","Payments on account and assets in course of construction","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_120","120","Shares in group undertakings","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_121","121","Loans to group undertakings","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_122","122","Participating interests","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_123","123","Loans to undertakings in which the company has a participating interest","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1240","1240","Listed shares","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1241","1241","Unlisted shares","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1242","1242","Other securities held as fixed assets (equity right)","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1243","1243","Debentures","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1244","1244","Other securities held as fixed assets (creditor's right)","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1245","1245","Shares of collective investment funds","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1246","1246","Other securities held as fixed assets","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1250","1250","Loans","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1251","1251","Deposits and guarantees paid","asset_fixed","False","account.account_tag_investing"
"l10n_ie_account_1252","1252","Long-term receivables","asset_fixed","False",""
"l10n_ie_account_2000","2000","Inventories of raw materials","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2001","2001","Inventories of consumable materials and supplies","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2002","2002","Inventories of packaging","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2010","2010","Inventories of work in progress","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2011","2011","Contracts in progress - goods","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2012","2012","Contracts in progress - services","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2013","2013","Buildings under construction","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2020","2020","Inventories of finished goods","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2021","2021","Inventories of semi-finished goods","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2022","2022","Inventories of residual goods (waste, rejected and recuperable material)","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2023","2023","Inventories of merchandise","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2024","2024","Inventories of land for resale","asset_current","False","account.account_tag_operating"
"l10n_ie_account_2025","2025","Inventories of buildings for resale","asset_current","False","account.account_tag_operating"
"l10n_ie_account_203","203","Payments on account","asset_current","False",""
"l10n_ie_account_2100","2100","Customers due within one year","asset_receivable","True",""
"l10n_ie_account_2101","2101","Customers (PoS) due within one year","asset_receivable","True",""
"l10n_ie_account_2102","2102","Customers - Receivable bills of exchange due within one year","asset_current","True",""
"l10n_ie_account_2103","2103","Doubtful or disputed customers due within one year","asset_current","True",""
"l10n_ie_account_2104","2104","Customers - Unbilled sales due within one year","asset_current","True",""
"l10n_ie_account_2105","2105","Customers with a credit balance due within one year","liability_current","True",""
"l10n_ie_account_2106","2106","Value adjustments of receivables due within one year","asset_current","False",""
"l10n_ie_account_211","211","Amounts owed by group undertakings","asset_current","False",""
"l10n_ie_account_212","212","Amounts owed by undertakings in which the company has a participating interest","asset_current","False",""
"l10n_ie_account_2130","2130","Other debtors","asset_current","False",""
"l10n_ie_account_2131","2131","VAT receivable","asset_current","False",""
"l10n_ie_account_2132","2132","VAT down payments made","asset_current","False",""
"l10n_ie_account_214","214","Subscribed capital called but unpaid","asset_fixed","False",""
"l10n_ie_account_215","215","Prepayments","asset_current","False",""
"l10n_ie_account_2160","2160","Accrued income","asset_current","False",""
"l10n_ie_account_2161","2161","Deferred expenses","asset_current","False",""
"l10n_ie_account_220","220","Shares in group undertakings","asset_current","False",""
"l10n_ie_account_221","221","Other investments","asset_current","False",""
"l10n_ie_account_30","30","Debenture loans: due and payable within one year","liability_current","False",""
"l10n_ie_account_31","31","Amounts owed to credit institutions: due and payable within one year","liability_current","False",""
"l10n_ie_account_32","32","Called-up share capital presented as a liability due within one year","liability_non_current","False",""
"l10n_ie_account_33","33","Payments received on account","liability_current","False",""
"l10n_ie_account_34","34","Suppliers due within one year","liability_payable","True",""
"l10n_ie_account_35","35","Bills of exchange payable within one year","liability_current","False",""
"l10n_ie_account_36","36","Amounts owed to group undertakings due within one year","liability_current","False",""
"l10n_ie_account_37","37","Amounts owed to undertakings with which the company is linked by virtue of participating interests due within one year","liability_current","False",""
"l10n_ie_account_3800","3800","Income tax","liability_current","False",""
"l10n_ie_account_3801","3801","Withholding tax on wages and salaries","liability_current","False",""
"l10n_ie_account_3802","3802","Withholding tax on financial investment income","liability_current","False",""
"l10n_ie_account_3803","3803","VAT received","liability_current","True",""
"l10n_ie_account_3804","3804","VAT payable","liability_current","False",""
"l10n_ie_account_3805","3805","Other indirect taxes","liability_current","False",""
"l10n_ie_account_3806","3806","Foreign VAT","liability_current","False",""
"l10n_ie_account_3807","3807","Other foreign taxes","liability_current","False",""
"l10n_ie_account_381","381","Pay Related Social insurance (PRSI)","liability_current","False",""
"l10n_ie_account_3820","3820","Received deposits and guarantees within one year","liability_current","True",""
"l10n_ie_account_3821","3821","Amounts payable to partners and shareholders (others than from affiliated undertakings) within one year","liability_current","True","account.account_tag_financing"
"l10n_ie_account_3822","3822","Amounts payable to directors, managers, statutory auditors and similar within one year","liability_current","True",""
"l10n_ie_account_3823","3823","Amounts payable to staff within one year","liability_current","True",""
"l10n_ie_account_3824","3824","Other miscellaneous debts within one year","liability_current","False",""
"l10n_ie_account_39","39","Deferred income to be recognized within one year","liability_current","False",""
"l10n_ie_account_40","40","Debenture loans: due and payable after more than one year","liability_non_current","False","account.account_tag_financing"
"l10n_ie_account_41","41","Amounts owed to credit institutions: due and payable after more than one year","liability_non_current","False","account.account_tag_financing"
"l10n_ie_account_42","42","Called-up share capital presented as a liability due after more than one year","liability_non_current","False","account.account_tag_financing"
"l10n_ie_account_43","43","Down payments received after more than one year","liability_current","False",""
"l10n_ie_account_44","44","Suppliers due after more than one year","liability_payable","True",""
"l10n_ie_account_45","45","Bills of exchange payable after more than one year","liability_current","False",""
"l10n_ie_account_46","46","Amounts owed to group undertakings due after more than one year","liability_current","False",""
"l10n_ie_account_47","47","Amounts owed to undertakings with which the company is linked by virtue of participating interests due after more than one year","liability_current","False",""
"l10n_ie_account_480","480","Received deposits and guarantees due after more than one year","liability_current","True",""
"l10n_ie_account_481","481","Amounts payable to partners and shareholders (others than from affiliated undertakings) due after more than one year","liability_current","True","account.account_tag_financing"
"l10n_ie_account_482","482","Amounts payable to directors, managers, statutory auditors and similar due after more than one year","liability_current","True",""
"l10n_ie_account_483","483","Amounts payable to staff due after more than one year","liability_current","True",""
"l10n_ie_account_484","484","Other miscellaneous debts due after more than one year","liability_current","False",""
"l10n_ie_account_49","49","Deferred income to be recognized after more than one year","liability_current","False",""
"l10n_ie_account_500","500","Provisions for pensions and similar obligations","liability_non_current","False",""
"l10n_ie_account_5010","5010","Provisions for taxation","liability_non_current","False",""
"l10n_ie_account_5011","5011","Deferred tax provisions","liability_non_current","False",""
"l10n_ie_account_5020","5020","Operating provisions","liability_non_current","False",""
"l10n_ie_account_5021","5021","Financial provisions","liability_non_current","False",""
"l10n_ie_account_5100","5100","Called-up capital","equity","False","account.account_tag_financing"
"l10n_ie_account_5101","5101","Capital of individual companies, corporate partnerships and similar","equity","False","account.account_tag_financing"
"l10n_ie_account_5110","5110","Share premium","equity","False","account.account_tag_financing"
"l10n_ie_account_5111","5111","Merger premium","equity","False","account.account_tag_financing"
"l10n_ie_account_5112","5112","Contribution premium","equity","False","account.account_tag_financing"
"l10n_ie_account_5113","5113","Premiums on conversion of bonds into shares","equity","False","account.account_tag_financing"
"l10n_ie_account_5114","5114","Capital contribution without issue of shares","equity","False","account.account_tag_financing"
"l10n_ie_account_5120","5120","Reserves in application of the equity method","equity","False",""
"l10n_ie_account_5121","5121","Temporarily not taxable currency translation adjustments","equity","False",""
"l10n_ie_account_5122","5122","Other revaluation reserves","equity","False",""
"l10n_ie_account_5130","5130","Legal reserve","equity","False",""
"l10n_ie_account_5131","5131","Reserves for own shares or own corporate units","equity","False",""
"l10n_ie_account_5132","5132","Reserves provided for by the articles of association","equity","False",""
"l10n_ie_account_51330","51330","Other reserves available for distribution","equity","False",""
"l10n_ie_account_51331","51331","Reserves in application of fair value","equity","False",""
"l10n_ie_account_51332","51332","Reserves not available for distribution not mentioned above","equity","False",""
"l10n_ie_account_5140","5140","Results brought forward in the process of assignment","equity","False",""
"l10n_ie_account_5141","5141","Results brought forward (assigned)","equity","False",""
"l10n_ie_account_515","515","Result for the financial year","equity_unaffected","False",""
"l10n_ie_account_60","60","Purchase of Raw materials and consumables","expense","False","account.account_tag_operating"
"l10n_ie_account_61","61","Other external expenses","expense","False","account.account_tag_operating"
"l10n_ie_account_620","620","Wages and salaries","expense","False","account.account_tag_operating"
"l10n_ie_account_621","621","Social insurance costs","expense","False","account.account_tag_operating"
"l10n_ie_account_622","622","Other retirement benefit costs","expense","False","account.account_tag_operating"
"l10n_ie_account_623","623","Other compensation costs","expense","False",""
"l10n_ie_account_630","630","Value adjustments in respect of fixed assets","expense","False",""
"l10n_ie_account_631","631","Extraordinary value adjustments in respect of current assets","expense","False",""
"l10n_ie_account_640","640","Cash Discount Loss","expense","False","account.account_tag_operating"
"l10n_ie_account_641","641","Cash Difference Loss","expense","False","account.account_tag_operating"
"l10n_ie_account_642","642","Other operating expenses","expense","False","account.account_tag_operating"
"l10n_ie_account_65","65","Value adjustments in respect of financial assets and investments held as current assets - Expense","expense","False",""
"l10n_ie_account_660","660","Interest payable and similar expenses","expense","False","account.account_tag_financing"
"l10n_ie_account_661","661","Foreign currency exchange losses","expense","False","account.account_tag_operating"
"l10n_ie_account_67","67","Tax on profit or loss","expense","False",""
"l10n_ie_account_68","68","Other taxes not shown under the above items","expense","False",""
"l10n_ie_account_70","70","Sales","income","False","account.account_tag_operating"
"l10n_ie_account_71","71","Variation in stocks of finished goods and in work in progress","income","False","account.account_tag_operating"
"l10n_ie_account_72","72","Own work capitalized","income","False","account.account_tag_investing"
"l10n_ie_account_730","730","Cash Discount Gain","income","False","account.account_tag_operating"
"l10n_ie_account_731","731","Cash Difference Gain","income","False","account.account_tag_operating"
"l10n_ie_account_732","732","Other operating income","income","False","account.account_tag_operating"
"l10n_ie_account_74","74","Income from shares in group undertakings","income","False","account.account_tag_investing"
"l10n_ie_account_75","75","Income from participating interests","income","False","account.account_tag_investing"
"l10n_ie_account_760","760","Income from other financial assets","income","False","account.account_tag_investing"
"l10n_ie_account_761","761","Foreign currency exchange gains","income","False","account.account_tag_operating"
"l10n_ie_account_762","762","Income from other financial assets","income","False","account.account_tag_investing"
"l10n_ie_account_77","77","Other interest receivable and similar income","income","False","account.account_tag_investing"
"l10n_ie_account_78","78","Value adjustments in respect of financial assets and investments held as current assets - Income","income","False",""