27 KiB
27 KiB
1 | id | name | code | account_type | chart_template_id/id | tag_ids/id | reconcile |
---|---|---|---|---|---|---|---|
2 | a1110 | Research and company development costs | 1110 | asset_non_current | l10n_lv.chart_template_latvia | False | |
3 | a1120 | Concessions, patents, licenses, trademarks and similar rights | 1120 | asset_non_current | l10n_lv.chart_template_latvia | False | |
4 | a1130 | Other intangible assets | 1130 | asset_non_current | l10n_lv.chart_template_latvia | False | |
5 | a1140 | Goodwill | 1140 | asset_non_current | l10n_lv.chart_template_latvia | False | |
6 | a1180 | Advance payments for intangible assets | 1150 | asset_prepayments | l10n_lv.chart_template_latvia | False | |
7 | a1191 | Accumulated depreciation on portion of development costs | 1191 | asset_non_current | l10n_lv.chart_template_latvia | False | |
8 | a1192 | Write-down portion of concessions, patents, licenses, trademarks and similar rights | 1192 | asset_non_current | l10n_lv.chart_template_latvia | False | |
9 | a1193 | Accumulated depreciation on part of the value of other intangible investments | 1193 | asset_non_current | l10n_lv.chart_template_latvia | False | |
10 | a1210 | Land, buildings, perennial plantings | 1210 | asset_fixed | l10n_lv.chart_template_latvia | False | |
11 | a1220 | Technological equipment and machinery | 1220 | asset_fixed | l10n_lv.chart_template_latvia | False | |
12 | a1230 | Other fixed assets and inventory | 1230 | asset_fixed | l10n_lv.chart_template_latvia | False | |
13 | a1240 | Costs of fixed asset creation and unfinished object construction | 1240 | asset_fixed | l10n_lv.chart_template_latvia | False | |
14 | a1250 | Long-term investments in leased fixed assets | 1250 | asset_fixed | l10n_lv.chart_template_latvia | False | |
15 | a1260 | Long-term investments in fixed assets of the public partner | 1260 | asset_fixed | l10n_lv.chart_template_latvia | False | |
16 | a1280 | Advance payments for fixed assets | 1280 | asset_prepayments | l10n_lv.chart_template_latvia | False | |
17 | a1291 | Accumulated depreciation for Land, buildings, perennial plantings | 1291 | asset_fixed | l10n_lv.chart_template_latvia | False | |
18 | a1292 | Accumulated depreciation on plant and machinery | 1292 | asset_fixed | l10n_lv.chart_template_latvia | False | |
19 | a1293 | Accumulated depreciation for Other fixed assets and inventory | 1293 | asset_fixed | l10n_lv.chart_template_latvia | False | |
20 | a1294 | Accumulated depreciation on long-term investments in fixed assets of the public partner | 1294 | asset_fixed | l10n_lv.chart_template_latvia | False | |
21 | a1310 | Plots of land | 1310 | asset_fixed | l10n_lv.chart_template_latvia | False | |
22 | a1320 | Buildings, structures or parts thereof | 1320 | asset_fixed | l10n_lv.chart_template_latvia | False | |
23 | a1330 | Costs of creating investment properties | 1330 | asset_fixed | l10n_lv.chart_template_latvia | False | |
24 | a1390 | Accumulated depreciation on investment properties | 1390 | asset_fixed | l10n_lv.chart_template_latvia | False | |
25 | a1410 | Animals | 1410 | asset_fixed | l10n_lv.chart_template_latvia | False | |
26 | a1420 | Plants | 1420 | asset_fixed | l10n_lv.chart_template_latvia | False | |
27 | a1430 | Working or production animals | 1430 | asset_fixed | l10n_lv.chart_template_latvia | False | |
28 | a1440 | Perennial plantings | 1440 | asset_fixed | l10n_lv.chart_template_latvia | False | |
29 | a1490 | Accumulated depreciation of biologival assets | 1490 | asset_fixed | l10n_lv.chart_template_latvia | False | |
30 | a1510 | Participation in the capital of related companies | 1510 | asset_current | l10n_lv.chart_template_latvia | False | |
31 | a1520 | Loans to related companies | 1520 | asset_current | l10n_lv.chart_template_latvia | False | |
32 | a1530 | Participation in the capital of associated companies | 1530 | asset_current | l10n_lv.chart_template_latvia | False | |
33 | a1540 | Loans to associated companies | 1540 | asset_current | l10n_lv.chart_template_latvia | False | |
34 | a1550 | Other securities and investments | 1550 | asset_current | l10n_lv.chart_template_latvia | False | |
35 | a1560 | Other loans and other long-term debtors | 1560 | asset_current | l10n_lv.chart_template_latvia | False | |
36 | a1570 | Own shares | 1570 | asset_current | l10n_lv.chart_template_latvia | False | |
37 | a1580 | Loans to shareholders or members and management | 1580 | asset_current | l10n_lv.chart_template_latvia | False | |
38 | a1590 | Deferred tax assets | 1590 | asset_current | l10n_lv.chart_template_latvia | False | |
39 | a2110 | Raw materials, basic materials and auxiliary materials | 2110 | asset_current | l10n_lv.chart_template_latvia | False | |
40 | a2120 | Unfinished production | 2120 | asset_current | l10n_lv.chart_template_latvia | False | |
41 | a2130 | Finished products and goods for sale | 2130 | asset_current | l10n_lv.chart_template_latvia | False | |
42 | a2140 | Uncompleted orders | 2140 | asset_current | l10n_lv.chart_template_latvia | False | |
43 | a2150 | Low-value inventory | 2150 | asset_fixed | l10n_lv.chart_template_latvia | False | |
44 | a2159 | Write-down off low-value inventory | 2159 | asset_fixed | l10n_lv.chart_template_latvia | False | |
45 | a2190 | Advance payments for goods | 2190 | Prepayments | l10n_lv.chart_template_latvia | False | |
46 | a2210 | Animals | 2210 | asset_current | l10n_lv.chart_template_latvia | False | |
47 | a2220 | Young and small animals | 2220 | asset_current | l10n_lv.chart_template_latvia | False | |
48 | a2230 | Annual plantings | 2230 | asset_current | l10n_lv.chart_template_latvia | False | |
49 | a2310 | Accounts receivable – trade | 2310 | asset_receivable | l10n_lv.chart_template_latvia | True | |
50 | a2318 | Settlement of doubtful debtors | 2318 | asset_receivable | l10n_lv.chart_template_latvia | True | |
51 | a2320 | Bills of exchange received for deliveries and customers | 2320 | asset_receivable | l10n_lv.chart_template_latvia | True | |
52 | a2330 | Debts of subsidiaries | 2330 | asset_receivable | l10n_lv.chart_template_latvia | True | |
53 | a2340 | Debts of related companies | 2340 | asset_receivable | l10n_lv.chart_template_latvia | True | |
54 | a2350 | Settlements with other debtors | 2350 | asset_receivable | l10n_lv.chart_template_latvia | True | |
55 | a2360 | Settlement of unpaid amounts of the company's capital | 2360 | asset_receivable | l10n_lv.chart_template_latvia | True | |
56 | a2370 | Short-term loans for company shareholder and management | 2370 | asset_receivable | l10n_lv.chart_template_latvia | True | |
57 | a2380 | Settlement of claims on staff | 2380 | asset_receivable | l10n_lv.chart_template_latvia | True | |
58 | a2388 | Accrued revenue | 2388 | asset_current | l10n_lv.chart_template_latvia | False | |
59 | a2390 | Tax overpayments, taxes paid in advance | 2390 | asset_current | l10n_lv.chart_template_latvia | False | |
60 | a2391 | Tax and fee cancellation (tax account) | 2391 | asset_current | l10n_lv.chart_template_latvia | False | |
61 | a2392 | Frozen recoverable VAT | 2392 | asset_current | l10n_lv.chart_template_latvia | False | |
62 | a2399 | VAT charged but not deducted | 2399 | asset_current | l10n_lv.chart_template_latvia | False | |
63 | a2410 | Deferred expenses | 2410 | asset_current | l10n_lv.chart_template_latvia | False | |
64 | a2420 | Share issue valuation | 2420 | asset_current | l10n_lv.chart_template_latvia | False | |
65 | a2510 | Shares of the subsidiary company | 2510 | asset_current | l10n_lv.chart_template_latvia | False | |
66 | a2520 | Shares of related companies | 2520 | asset_current | l10n_lv.chart_template_latvia | False | |
67 | a2530 | Shares of own company | 2530 | asset_current | l10n_lv.chart_template_latvia | False | |
68 | a2540 | Other securities and participations in equity | 2540 | asset_current | l10n_lv.chart_template_latvia | False | |
69 | a2550 | Derivative financial instruments | 2550 | asset_current | l10n_lv.chart_template_latvia | False | |
70 | a2610 | Cash | 2610 | asset_cash | l10n_lv.chart_template_latvia | False | |
71 | a2613 | ECR (retail) cash register | 2613 | asset_cash | l10n_lv.chart_template_latvia | False | |
72 | a2620 | Bank account | 2620 | asset_cash | l10n_lv.chart_template_latvia | False | |
73 | a26291 | Bank Suspense Account | 26291 | asset_current | l10n_lv.chart_template_latvia | False | |
74 | a26292 | Outstanding Receipts | 26292 | asset_current | l10n_lv.chart_template_latvia | False | |
75 | a26293 | Outstanding Payments | 26293 | asset_current | l10n_lv.chart_template_latvia | False | |
76 | a2640 | Credit notes, checks and special forms of payment accounts | 2640 | asset_cash | l10n_lv.chart_template_latvia | False | |
77 | a2650 | Other bank accounts | 2650 | asset_cash | l10n_lv.chart_template_latvia | False | |
78 | a2670 | Other funds | 2670 | asset_cash | l10n_lv.chart_template_latvia | False | |
79 | a2671 | POS or payment system settlements | 2671 | asset_cash | l10n_lv.chart_template_latvia | False | |
80 | a2696 | Clearing of payments | 2696 | asset_current | l10n_lv.chart_template_latvia | False | |
81 | a2698 | Currency exchange account | 2698 | asset_current | l10n_lv.chart_template_latvia | False | |
82 | a2699 | Money on the move | 2699 | asset_current | l10n_lv.chart_template_latvia | True | |
83 | a3110 | Capital of own shares | 3110 | equity | l10n_lv.chart_template_latvia | False | |
84 | a3111 | Unregistered share capital | 3111 | equity | l10n_lv.chart_template_latvia | False | |
85 | a3120 | Share issue premium | 3120 | equity | l10n_lv.chart_template_latvia | False | |
86 | a3130 | Revaluation reserve for long-term investments | 3130 | equity | l10n_lv.chart_template_latvia | False | |
87 | a3140 | Revaluation reserve for financial instruments | 3140 | equity | l10n_lv.chart_template_latvia | False | |
88 | a3210 | Funds withdrawn for private purposes | 3210 | liability_current | l10n_lv.chart_template_latvia | True | |
89 | a3220 | Private investment | 3220 | liability_current | l10n_lv.chart_template_latvia | True | |
90 | a3310 | Statutory reserves | 3310 | equity | l10n_lv.chart_template_latvia | False | |
91 | a3320 | Reserves for own shares or parts | 3320 | equity | l10n_lv.chart_template_latvia | False | |
92 | a3330 | Reserves specified in the company's articles of association | 3330 | equity | l10n_lv.chart_template_latvia | False | |
93 | a3340 | Reserves earmarked for development | 3340 | equity | l10n_lv.chart_template_latvia | False | |
94 | a3350 | Foreign currency conversion reserve | 3350 | equity | l10n_lv.chart_template_latvia | False | |
95 | a3360 | Other reserves | 3360 | equity | l10n_lv.chart_template_latvia | False | |
96 | a3410 | Retained earnings for the current year | 3410 | equity_unaffected | l10n_lv.chart_template_latvia | False | |
97 | a3420 | Retained earnings | 3420 | equity | l10n_lv.chart_template_latvia | False | |
98 | a4110 | Savings for pensions and similar liabilities | 4110 | liability_non_current | l10n_lv.chart_template_latvia | False | |
99 | a4210 | Provisions for estimated taxes | 4210 | liability_non_current | l10n_lv.chart_template_latvia | False | |
100 | a4310 | Other savings | 4310 | liability_non_current | l10n_lv.chart_template_latvia | False | |
101 | a4319 | Provisions for doubtful debtors | 4319 | liability_non_current | l10n_lv.chart_template_latvia | False | |
102 | a5110 | Loans for bonds | 5110 | liability_non_current | l10n_lv.chart_template_latvia | False | |
103 | a5120 | Loans convertible into shares | 5120 | liability_non_current | l10n_lv.chart_template_latvia | False | |
104 | a5130 | Loans with profit participation | 5130 | liability_non_current | l10n_lv.chart_template_latvia | False | |
105 | a5140 | Other loans | 5140 | liability_non_current | l10n_lv.chart_template_latvia | True | |
106 | a5141 | Loans from shareholders | 5141 | liability_non_current | l10n_lv.chart_template_latvia | True | |
107 | a5150 | Short-term loans from credit institutions | 5150 | liability_current | l10n_lv.chart_template_latvia | False | |
108 | a5160 | Long-term loans from credit institutions | 5160 | liability_non_current | l10n_lv.chart_template_latvia | False | |
109 | a5170 | Short-term leasing liabilities | 5170 | liability_non_current | l10n_lv.chart_template_latvia | False | |
110 | a5180 | Long-term leasing liabilities | 5180 | liability_non_current | l10n_lv.chart_template_latvia | False | |
111 | a5190 | Loans without term | 5190 | liability_non_current | l10n_lv.chart_template_latvia | False | |
112 | a5210 | Advances received from customers | 5210 | liability_current | l10n_lv.chart_template_latvia | True | |
113 | a5299 | VAT calculated and deducted | 5299 | liability_current | l10n_lv.chart_template_latvia | False | |
114 | a5310 | Accounts payable – trade | 5310 | liability_payable | l10n_lv.chart_template_latvia | True | |
115 | a5319 | Accrued liabilities to creditors | 5319 | liability_current | l10n_lv.chart_template_latvia | False | |
116 | a5410 | Settlement of self-issued promissory notes | 5410 | liability_current | l10n_lv.chart_template_latvia | False | |
117 | a5510 | Settlement of debts owed to subsidiaries | 5510 | liability_payable | l10n_lv.chart_template_latvia | True | |
118 | a5520 | Settlement of debts owed to related companies | 5520 | liability_current | l10n_lv.chart_template_latvia | False | |
119 | a5530 | Settlement of debts with companies under participation agreements | 5530 | liability_current | l10n_lv.chart_template_latvia | False | |
120 | a5540 | Settlement of debts with other companies | 5540 | liability_current | l10n_lv.chart_template_latvia | False | |
121 | a5550 | Settlement of debts with staff | 5550 | liability_current | l10n_lv.chart_template_latvia | False | |
122 | a5610 | Wage settlements | 5610 | liability_current | l10n_lv.chart_template_latvia | True | |
123 | a5611 | Settlement of wage advances | 5611 | liability_current | l10n_lv.chart_template_latvia | True | |
124 | a5612 | Holiday allowance paid | 5612 | liability_current | l10n_lv.chart_template_latvia | True | |
125 | a5613 | Expenses and benefits included in salary | 5613 | liability_current | l10n_lv.chart_template_latvia | True | |
126 | a5619 | Allowances payable | 5619 | liability_current | l10n_lv.chart_template_latvia | True | |
127 | a5620 | Settlement of deductions from wages | 5620 | liability_current | l10n_lv.chart_template_latvia | True | |
128 | a5621 | Deductions imposed by bailiffs - first-order deductions | 5621 | liability_current | l10n_lv.chart_template_latvia | True | |
129 | a5630 | Other settlements with employees | 5630 | liability_current | l10n_lv.chart_template_latvia | True | |
130 | a5650 | Settlement of payables to staff | 5650 | liability_current | l10n_lv.chart_template_latvia | True | |
131 | a5710 | Settlement of corporate income taxes | 5710 | liability_current | l10n_lv.chart_template_latvia | False | |
132 | a5711 | Settlement of foreign corporate income taxes | 5711 | liability_current | l10n_lv.chart_template_latvia | False | |
133 | a5721 | Settlement of value added taxes (VAT) | 5721 | liability_current | l10n_lv.chart_template_latvia | False | |
134 | a5722 | Settlement of personal income tax | 5722 | liability_current | l10n_lv.chart_template_latvia | False | |
135 | a5723 | Settlement of social security contributions (SSI) | 5723 | liability_current | l10n_lv.chart_template_latvia | False | |
136 | a5724 | Settlements for business risk state fees | 5724 | liability_current | l10n_lv.chart_template_latvia | False | |
137 | a5725 | Real estate tax settlement | 5725 | liability_current | l10n_lv.chart_template_latvia | False | |
138 | a5726 | VAT settlement for OSS goods and services | 5726 | liability_current | l10n_lv.chart_template_latvia | False | |
139 | a5727 | Natural resource tax (NRT) settlement | 5727 | liability_current | l10n_lv.chart_template_latvia | False | |
140 | a5728 | Settlement of company car tax | 5728 | liability_current | l10n_lv.chart_template_latvia | False | |
141 | a5729 | Settlement of import duties | 5729 | liability_current | l10n_lv.chart_template_latvia | False | |
142 | a5810 | Settlement of unpaid dividends | 5810 | liability_current | l10n_lv.chart_template_latvia | False | |
143 | a5910 | Deferred income | 5910 | liability_current | l10n_lv.chart_template_latvia | False | |
144 | a5920 | Accrued liabilities | 5920 | liability_current | l10n_lv.chart_template_latvia | False | |
145 | a5930 | Derivative financial instruments | 5930 | liability_current | l10n_lv.chart_template_latvia | False | |
146 | a6110 | Sales from operating activities subject, VAT 21% | 6110 | income | l10n_lv.chart_template_latvia | False | |
147 | a6120 | Sales from operating activities subject, VAT reduced rate 12% | 6120 | income | l10n_lv.chart_template_latvia | False | |
148 | a6130 | Sales from operating activities subject, VAT reduced rate 5% | 6130 | income | l10n_lv.chart_template_latvia | False | |
149 | a6140 | Sales from operating activities,VAT 0% | 6140 | income | l10n_lv.chart_template_latvia | False | |
150 | a6210 | Non-taxable sales revenues | 6210 | income | l10n_lv.chart_template_latvia | False | |
151 | a6220 | Sales revenue subject to special taxes | 6220 | income | l10n_lv.chart_template_latvia | False | |
152 | a6310 | Commission and brokerage income | 6310 | income | l10n_lv.chart_template_latvia | False | |
153 | a6320 | Revenues from waste processing and sale | 6320 | income | l10n_lv.chart_template_latvia | False | |
154 | a6330 | Revenues from the sale of containers | 6330 | income | l10n_lv.chart_template_latvia | False | |
155 | a6340 | Non-taxable income | 6340 | income | l10n_lv.chart_template_latvia | False | |
156 | a6410 | Sconto discounts granted | 6410 | income | l10n_lv.chart_template_latvia | False | |
157 | a6420 | Bonuses granted | 6420 | income | l10n_lv.chart_template_latvia | False | |
158 | a6430 | Granted rebates and other trade discounts | 6430 | income | l10n_lv.chart_template_latvia | False | |
159 | a6510 | Income from the increase in the price of securities | 6510 | income_other | l10n_lv.chart_template_latvia | False | |
160 | a6520 | Income from the sale of fixed assets | 6520 | income_other | l10n_lv.chart_template_latvia | False | |
161 | a6530 | Income from the rental of plots of land | 6530 | income_other | l10n_lv.chart_template_latvia | False | |
162 | a6540 | Revenues from the sale of current assets | 6540 | income_other | l10n_lv.chart_template_latvia | False | |
163 | a6550 | Income from leasing of fixed assets | 6550 | income_other | l10n_lv.chart_template_latvia | False | |
164 | a6560 | Decrease in reserves and provisions transferred to revenue | 6560 | income_other | l10n_lv.chart_template_latvia | False | |
165 | a6570 | Tax reduction of previous years | 6570 | income_other | l10n_lv.chart_template_latvia | False | |
166 | a6580 | Additional investments and other income | 6580 | income_other | l10n_lv.chart_template_latvia | False | |
167 | a6590 | Works executed for own long-term investments | 6590 | income_other | l10n_lv.chart_template_latvia | False | |
168 | a6610 | Changes in stocks and value of finished products | 6610 | income_other | l10n_lv.chart_template_latvia | False | |
169 | a6620 | Changes in inventories and value of work-in-progress | 6620 | income_other | l10n_lv.chart_template_latvia | False | |
170 | a6630 | Changes in backorder balances and value | 6630 | income_other | l10n_lv.chart_template_latvia | False | |
171 | a6640 | Changes in the herd value of productive and working animals | 6640 | income_other | l10n_lv.chart_template_latvia | False | |
172 | a6710 | Revenues of other periods relating to the reporting period | 6710 | income_other | l10n_lv.chart_template_latvia | False | |
173 | a6910 | Income from apartment management | 6910 | income_other | l10n_lv.chart_template_latvia | False | |
174 | a6920 | Utility income | 6920 | income_other | l10n_lv.chart_template_latvia | False | |
175 | a6930 | Revenue from domestic services | 6930 | income_other | l10n_lv.chart_template_latvia | False | |
176 | a6940 | Catering revenue | 6940 | income_other | l10n_lv.chart_template_latvia | False | |
177 | a6950 | Income of educational institutions | 6950 | income_other | l10n_lv.chart_template_latvia | False | |
178 | a6960 | Medical service revenue | 6960 | income_other | l10n_lv.chart_template_latvia | False | |
179 | a6970 | Revenues of sports institutions and from culture events | 6970 | income_other | l10n_lv.chart_template_latvia | False | |
180 | a6980 | Other revenues of social infrastructure institutions and events | 6980 | income_other | l10n_lv.chart_template_latvia | False | |
181 | a7110 | Cost of raw materials and delivery expenses | 7110 | expense | l10n_lv.chart_template_latvia | False | |
182 | a7120 | Cost of goods sold and delivery expenses | 7120 | expense | l10n_lv.chart_template_latvia | False | |
183 | a7130 | Discounts received | 7130 | expense | l10n_lv.chart_template_latvia | False | |
184 | a7140 | Cost of packaging | 7140 | expense | l10n_lv.chart_template_latvia | False | |
185 | a7150 | Customs and import duties | 7150 | expense | l10n_lv.chart_template_latvia | False | |
186 | a7160 | Other external expenses | 7160 | expense | l10n_lv.chart_template_latvia | False | |
187 | a7170 | Cost of external work and services | 7170 | expense | l10n_lv.chart_template_latvia | False | |
188 | a7180 | Other material expenses (tax on the use of natural resources, stumpage money, etc.) | 7180 | expense | l10n_lv.chart_template_latvia | False | |
189 | a7190 | Changes in inventory and value of purchased materials and goods | 7190 | expense | l10n_lv.chart_template_latvia | False | |
190 | a7210 | Employee salaries | 7210 | expense | l10n_lv.chart_template_latvia | False | |
191 | a7220 | Salaries of management and administrative staff | 7220 | expense | l10n_lv.chart_template_latvia | False | |
192 | a7230 | Salaries of employees of social infrastructure institutions and events | 7230 | expense | l10n_lv.chart_template_latvia | False | |
193 | a7240 | Other personnel costs | 7240 | expense | l10n_lv.chart_template_latvia | False | |
194 | a7310 | Social tax | 7310 | expense | l10n_lv.chart_template_latvia | False | |
195 | a7320 | Other social costs | 7320 | expense | l10n_lv.chart_template_latvia | False | |
196 | a7330 | Social costs of social infrastructure facilities and activities | 7330 | expense | l10n_lv.chart_template_latvia | False | |
197 | a7340 | Business risk state fees | 7340 | expense | l10n_lv.chart_template_latvia | False | |
198 | a7410 | Write-down off the value of intangible assets | 7410 | expense | l10n_lv.chart_template_latvia | False | |
199 | a7420 | Depreciation of fixed assets | 7420 | expense | l10n_lv.chart_template_latvia | False | |
200 | a7430 | Regulatory stock losses | 7430 | expense | l10n_lv.chart_template_latvia | False | |
201 | a7440 | Accumulated depreciation on the value of current asset | 7440 | expense | l10n_lv.chart_template_latvia | False | |
202 | a7450 | Over-normal stock losses | 7450 | expense | l10n_lv.chart_template_latvia | False | |
203 | a7460 | Stock-outs | 7460 | expense | l10n_lv.chart_template_latvia | False | |
204 | a7470 | Asset impairment charge | 7470 | expense | l10n_lv.chart_template_latvia | False | |
205 | a7510 | Nature conservation expenses | 7510 | expense | l10n_lv.chart_template_latvia | False | |
206 | a7520 | Undepreciated value (residual value) of fixed assets excluded | 7520 | expense | l10n_lv.chart_template_latvia | False | |
207 | a7530 | Fees for plots of land used in production | 7530 | expense | l10n_lv.chart_template_latvia | False | |
208 | a7540 | Insurance payments (except employee insurance) | 7540 | expense | l10n_lv.chart_template_latvia | False | |
209 | a7550 | Other operating expenses | 7550 | expense | l10n_lv.chart_template_latvia | False | |
210 | a7560 | Recruitment and training expenses | 7560 | expense | l10n_lv.chart_template_latvia | False | |
211 | a7570 | Business trip expenses | 7570 | expense | l10n_lv.chart_template_latvia | False | |
212 | a7580 | Non-deductible VAT (to be included in costs) | 7580 | expense | l10n_lv.chart_template_latvia | False | |
213 | a7590 | Real estate tax for the year under review | 7590 | expense | l10n_lv.chart_template_latvia | False | |
214 | a7610 | Costs of packaging material and containers | 7610 | expense | l10n_lv.chart_template_latvia | False | |
215 | a7620 | Cost of goods transportation | 7620 | expense | l10n_lv.chart_template_latvia | False | |
216 | a7630 | Insurance of goods transportation | 7630 | expense | l10n_lv.chart_template_latvia | False | |
217 | a7640 | Commissions paid | 7640 | expense | l10n_lv.chart_template_latvia | False | |
218 | a7650 | Other sales expenses | 7650 | expense | l10n_lv.chart_template_latvia | False | |
219 | a7710 | Communication expenses | 7710 | expense | l10n_lv.chart_template_latvia | False | |
220 | a7720 | Office expenses | 7720 | expense | l10n_lv.chart_template_latvia | False | |
221 | a7730 | Cost of legal services | 7730 | expense | l10n_lv.chart_template_latvia | False | |
222 | a7740 | Annual report and audit expenses | 7740 | expense | l10n_lv.chart_template_latvia | False | |
223 | a7750 | Expenses of cash circulation | 7750 | expense | l10n_lv.chart_template_latvia | False | |
224 | a7760 | Transport expenses for administration | 7760 | expense | l10n_lv.chart_template_latvia | False | |
225 | a7770 | Other management and administration expenses | 7770 | expense | l10n_lv.chart_template_latvia | False | |
226 | a7780 | Representation expenses | 7780 | expense | l10n_lv.chart_template_latvia | False | |
227 | a7810 | Expenses of previous periods to be included in the reporting period | 7810 | expense | l10n_lv.chart_template_latvia | False | |
228 | a7910 | Apartment management expenses | 7910 | expense | l10n_lv.chart_template_latvia | False | |
229 | a7920 | Utility expenses | 7920 | expense | l10n_lv.chart_template_latvia | False | |
230 | a7930 | Household service expenses | 7930 | expense | l10n_lv.chart_template_latvia | False | |
231 | a7940 | Catering expenses | 7940 | expense | l10n_lv.chart_template_latvia | False | |
232 | a7950 | Expenses of educational institutions | 7950 | expense | l10n_lv.chart_template_latvia | False | |
233 | a7960 | Medical service expenses | 7960 | expense | l10n_lv.chart_template_latvia | False | |
234 | a7970 | Expenses of cultural and sports institutions and events | 7970 | expense | l10n_lv.chart_template_latvia | False | |
235 | a7980 | Other social infrastructure maintenance expenses | 7980 | expense | l10n_lv.chart_template_latvia | False | |
236 | a8110 | Income from participations, securities and loans | 8110 | income_other | l10n_lv.chart_template_latvia | False | |
237 | a8120 | Other income from interest and similar income | 8120 | income_other | l10n_lv.chart_template_latvia | False | |
238 | a8130 | Bill discount income | 8130 | income_other | l10n_lv.chart_template_latvia | False | |
239 | a8140 | Donations and other similar income | 8140 | income_other | l10n_lv.chart_template_latvia | False | |
240 | a8150 | Income from exchange rate appreciation | 8150 | income_other | l10n_lv.chart_template_latvia | False | |
241 | a8160 | Income from fines and contractual penalties received | 8160 | income_other | l10n_lv.chart_template_latvia | False | |
242 | a8170 | Profit from the sale or purchase of foreign currency | 8170 | income_other | l10n_lv.chart_template_latvia | False | |
243 | a8190 | Other income | 8190 | income_other | l10n_lv.chart_template_latvia | False | |
244 | a8199 | Money margin revenue | 8199 | income_other | l10n_lv.chart_template_latvia | False | |
245 | a8210 | Write-down of the value of short-term financial investments | 8210 | expense | l10n_lv.chart_template_latvia | False | |
246 | a8220 | Interest paid and related expenses | 8220 | expense | l10n_lv.chart_template_latvia | False | |
247 | a8230 | Costs of promissory notes discounts | 8230 | expense | l10n_lv.chart_template_latvia | False | |
248 | a8240 | Payment of interest on long-term loans | 8240 | expense | l10n_lv.chart_template_latvia | False | |
249 | a8250 | Losses from currency depreciation | 8250 | expense | l10n_lv.chart_template_latvia | False | |
250 | a8260 | Paid fines and liquidated damages | 8260 | expense | l10n_lv.chart_template_latvia | False | |
251 | a8270 | Losses from buying or selling foreign currency | 8270 | expense | l10n_lv.chart_template_latvia | False | |
252 | a8290 | Other expenses | 8290 | expense | l10n_lv.chart_template_latvia | False | |
253 | a8299 | Money difference losses | 8299 | expense | l10n_lv.chart_template_latvia | False | |
254 | a8310 | Extra income | 8310 | income_other | l10n_lv.chart_template_latvia | False | |
255 | a8311 | Money difference income | 8311 | income_other | l10n_lv.chart_template_latvia | False | |
256 | a8410 | Extra expenses | 8410 | expense | l10n_lv.chart_template_latvia | False | |
257 | a8411 | Money variation losses | 8411 | expense | l10n_lv.chart_template_latvia | False | |
258 | a8610 | Profit or loss | 8610 | expense | l10n_lv.chart_template_latvia | False | |
259 | a8810 | Corporate income tax | 8810 | expense | l10n_lv.chart_template_latvia | False | |
260 | a8820 | Tax on the exploitation of natural resources | 8820 | expense | l10n_lv.chart_template_latvia | False | |
261 | a8840 | Other taxes not included in the operating expenses | 8840 | expense | l10n_lv.chart_template_latvia | False | |
262 | a9910 | Balance entry account | 9910 | asset_current | l10n_lv.chart_template_latvia | False |