Odoo18-Base/addons/l10n_mt/data/template/account.account-mt.csv

1	id	code	name	account_type	reconcile
2	mt_1000	1000	Intangible assets	asset_fixed	False
3	mt_1001	1001	Accumulated amortisation of intangible assets	asset_fixed	False
4	mt_1002	1002	Goodwill	asset_fixed	False
5	mt_1003	1003	Accumulated amortisation of goodwill	asset_fixed	False
6	mt_1004	1004	Formation expenses	asset_fixed	False
7	mt_1005	1005	Accumulated amortisation of formation expenses	asset_fixed	False
8	mt_1006	1006	Royalties, trademarks, patents, rights, etc.	asset_fixed	False
9	mt_1007	1007	Accumulated amortisation of royalties, trademarks, patents	asset_fixed	False
10	mt_1008	1008	Research and development (capitalised)	asset_fixed	False
11	mt_1009	1009	Accumulated amortisation of research and development	asset_fixed	False
12	mt_1200	1200	Land and Buildings	asset_fixed	False
13	mt_1201	1201	Accumulated depreciation of land and buildings	asset_fixed	False
14	mt_1202	1202	Land improvements	asset_fixed	False
15	mt_1203	1203	Accumulated depreciation of land improvements	asset_fixed	False
16	mt_1204	1204	Industrial Buildings and structures	asset_fixed	False
17	mt_1205	1205	Accumulated depreciation of industrial buildings and structures	asset_fixed	False
18	mt_1206	1206	Non-industrial buildings	asset_fixed	False
19	mt_1207	1207	Accumulated depreciation of non-industrial buildings	asset_fixed	False
20	mt_1208	1208	Parking areas	asset_fixed	False
21	mt_1209	1209	Accumulated depreciation of parking areas	asset_fixed	False
22	mt_1210	1210	Buildings under construction	asset_fixed	False
23	mt_1300	1300	Wasting assets	asset_fixed	False
24	mt_1301	1301	Accumulated depreciation of wasting assets	asset_fixed	False
25	mt_1302	1302	Petroleum and natural gas properties	asset_fixed	False
26	mt_1303	1303	Accumulated depreciation of petroleum and natural gas properties	asset_fixed	False
27	mt_1304	1304	Deferred exploration and development charges	asset_fixed	False
28	mt_1305	1305	Accumulated depreciation of deferred exploration and devevelopment charges	asset_fixed	False
29	mt_1306	1306	Quarries	asset_fixed	False
30	mt_1307	1307	Accumulated depreciation of quarries	asset_fixed	False
31	mt_1350	1350	Plant and machinery	asset_fixed	False
32	mt_1351	1351	Accumulated depreciation of plant and machinery	asset_fixed	False
33	mt_1352	1352	Motor vehicles	asset_fixed	False
34	mt_1353	1353	Accumulated depreciation of motor vehicles	asset_fixed	False
35	mt_1354	1354	Construction and excavating equipment	asset_fixed	False
36	mt_1355	1355	Accumulated depreciation of construction and excavating equipment	asset_fixed	False
37	mt_1356	1356	Production machinery and equipment	asset_fixed	False
38	mt_1357	1357	Accumulated depreciation of production machinery and equipment	asset_fixed	False
39	mt_1358	1358	Tools and dies	asset_fixed	False
40	mt_1359	1359	Accumulated depreciation of tools and dies	asset_fixed	False
41	mt_1360	1360	Catering Equipment	asset_fixed	False
42	mt_1361	1361	Accumulated depreciation of catering equipment	asset_fixed	False
43	mt_1362	1362	Cable Infrastructure	asset_fixed	False
44	mt_1363	1363	Accumulated depreciation of Cable Infrastructure	asset_fixed	False
45	mt_1364	1364	Pipeline Infrastructure	asset_fixed	False
46	mt_1365	1365	Accumulated depreciation of Pipeline Infrastructure	asset_fixed	False
47	mt_1366	1366	Communication and Broadcasting Equipment	asset_fixed	False
48	mt_1367	1367	Accumulated depreciation of Communication and Broadcasting Equipment	asset_fixed	False
49	mt_1368	1368	Medical Equipment	asset_fixed	False
50	mt_1369	1369	Accumulated depreciation of Medical Equipment	asset_fixed	False
51	mt_1370	1370	Lifts and Escalators	asset_fixed	False
52	mt_1371	1371	Accumulated depreciation of Lifts and Escalators	asset_fixed	False
53	mt_1372	1372	Air-conditioners	asset_fixed	False
54	mt_1373	1373	Accumulated depreciation of Air-conditioners	asset_fixed	False
55	mt_1374	1374	Equipment mainly designed or used for the production of water or electricity	asset_fixed	False
56	mt_1375	1375	Accumulated depreciation of equipment for the production of water or electricity	asset_fixed	False
57	mt_1376	1376	Electrical & Plumbing Installations and Sanitary Fittings	asset_fixed	False
58	mt_1377	1377	Accumulated depreciation of Electrical and Plumbing Installations and sanitary fittings	asset_fixed	False
59	mt_1378	1378	Exploration equipment	asset_fixed	False
60	mt_1379	1379	Accumulated depreciation of exploration equipment	asset_fixed	False
61	mt_1380	1380	Ships and vessels	asset_fixed	False
62	mt_1381	1381	Accumulated depreciation of ships and vessels	asset_fixed	False
63	mt_1382	1382	Shipping equipment	asset_fixed	False
64	mt_1383	1383	Accumulated depreciation of shipping equipment	asset_fixed	False
65	mt_1384	1384	Aircraft	asset_fixed	False
66	mt_1385	1385	Accumulated depreciation of aircraft	asset_fixed	False
67	mt_1386	1386	Machinery and equipment under construction	asset_fixed	False
68	mt_1387	1387	Commercial vehicles	asset_fixed	False
69	mt_1388	1388	Accumulated depreciation of commercial vehicles	asset_fixed	False
70	mt_1389	1389	Computers and Electronic Equipment	asset_fixed	False
71	mt_1390	1390	Accumulated depreciation of computers and electronic equipment	asset_fixed	False
72	mt_1391	1391	Computer software	asset_fixed	False
73	mt_1392	1392	Accumulated depreciation of computer software	asset_fixed	False
74	mt_1393	1393	Furniture, Fixtures, Fittings and Soft Furnishings	asset_fixed	False
75	mt_1394	1394	Accumulated depreciation of furniture, fixtures, fittings and soft furnishings	asset_fixed	False
76	mt_1395	1395	Other plant	asset_fixed	False
77	mt_1396	1396	Accumulated depreciation of other plant	asset_fixed	False
78	mt_1397	1397	Other machinery	asset_fixed	False
79	mt_1398	1398	Accumulated depreciation of other machinery	asset_fixed	False
80	mt_1600	1600	Other tangible assets	asset_fixed	False
81	mt_1601	1601	Accumulated depreciation of other tangible assets	asset_fixed	False
82	mt_1602	1602	Capital leases - buildings	asset_fixed	False
83	mt_1603	1603	Accumulated depreciation of capital leases - buildings	asset_fixed	False
84	mt_1604	1604	Capital leases - machinery and equipment	asset_fixed	False
85	mt_1605	1605	Accumulated depreciation of capital leases - machinery and equipment	asset_fixed	False
86	mt_1606	1606	Capital leases - vehicles	asset_fixed	False
87	mt_1607	1607	Accumulated depreciation of capital leases - vehicles	asset_fixed	False
88	mt_1608	1608	Capital leases - others	asset_fixed	False
89	mt_1609	1609	Accumulated depreciation of capital leases - others	asset_fixed	False
90	mt_1610	1610	Leasehold improvements	asset_fixed	False
91	mt_1611	1611	Accumulated depreciation of leasehold improvements	asset_fixed	False
92	mt_1612	1612	Capital assets under construction	asset_fixed	False
93	mt_1700	1700	Due from shareholder(s) and / or director(s)	asset_fixed	False
94	mt_1701	1701	Due from individual shareholder(s)	asset_fixed	False
95	mt_1702	1702	Due from corporate shareholder(s)	asset_fixed	False
96	mt_1703	1703	Due from director(s)	asset_fixed	False
97	mt_1715	1715	Due from members	asset_fixed	False
98	mt_1720	1720	Due from joint venture(s) and / or partnership(s)	asset_fixed	False
99	mt_1730	1730	Due from and / or investment in related parties	asset_fixed	False
100	mt_1731	1731	Shares in local related Companies	asset_fixed	False
101	mt_1732	1732	Loans and / or advances to Maltese related companies	asset_fixed	False
102	mt_1733	1733	Due from and / or investment in Maltese related parties	asset_fixed	False
103	mt_1734	1734	Shares in foreign related Companies	asset_fixed	False
104	mt_1735	1735	Loans and / or advances to foreign related companies	asset_fixed	False
105	mt_1736	1736	Due from and / or investment in foreign related parties	asset_fixed	False
106	mt_1740	1740	Loans to third parties	asset_fixed	False
107	mt_1750	1750	Soft loans	asset_fixed	False
108	mt_1760	1760	Long-term investments	asset_fixed	False
109	mt_1761	1761	Provision(s) for loss in value of investments	asset_fixed	False
110	mt_1762	1762	Shares in Local Companies - Quoted	asset_fixed	False
111	mt_1763	1763	Shares in local Companies	asset_fixed	False
112	mt_1764	1764	Shares in foreign Companies	asset_fixed	False
113	mt_1765	1765	Investment in joint venture(s) and / or partnership(s)	asset_fixed	False
114	mt_1766	1766	Long Term Investments in Local Institutions	asset_fixed	False
115	mt_1767	1767	Securities purchased under resale agreements	asset_fixed	False
116	mt_1768	1768	Government of Malta debt	asset_fixed	False
117	mt_1769	1769	Other Maltese investments	asset_fixed	False
118	mt_1770	1770	Other Foreign investments	asset_fixed	False
119	mt_1800	1800	Other long-term assets	asset_fixed	False
120	mt_1801	1801	Deferred unrealised exchange losses	asset_fixed	False
121	mt_1802	1802	Deferred items and / or charges	asset_fixed	False
122	mt_1803	1803	Accumulated depreciation of deferred charges	asset_fixed	False
123	mt_2000	2000	Stocks	asset_current	False
124	mt_2001	2001	Stock of goods finished goods	asset_current	False
125	mt_2002	2002	Stock of goods held for resale	asset_current	False
126	mt_2003	2003	Stock of raw materials	asset_current	False
127	mt_2004	2004	Stock of parts and supplies	asset_current	False
128	mt_2005	2005	Stock of properties	asset_current	False
129	mt_2006	2006	Stock of securities	asset_current	False
130	mt_2007	2007	Work in progress	asset_current	False
131	mt_2040	2040	Accounts receivable (PoS)	asset_receivable	True
132	mt_2050	2050	Accounts receivable	asset_receivable	True
133	mt_2051	2051	Provision for doubtful accounts	asset_receivable	True
134	mt_2052	2052	Trade debtors	asset_receivable	True
135	mt_2053	2053	Provision for doubtful trade debtors	asset_receivable	True
136	mt_2054	2054	Trade accounts receivable from related parties	asset_receivable	True
137	mt_2055	2055	Provision for doubtful trade accounts receivable from related parties	asset_receivable	True
138	mt_2056	2056	Interest receivable	asset_receivable	True
139	mt_2057	2057	Holdbacks receivable	asset_receivable	True
140	mt_2058	2058	Leases receivable	asset_receivable	True
141	mt_2059	2059	Provision for doubtful amounts in leases receivable	asset_receivable	True
142	mt_2060	2060	Subscriptions due from members [NPOs]	asset_receivable	True
143	mt_2100	2100	Due from shareholder(s) and / or director(s) and related parties - current portion	asset_current	False
144	mt_2101	2101	Due from individual shareholder(s) - current portion	asset_current	False
145	mt_2102	2102	Due from corporate shareholder(s) - current portion	asset_current	False
146	mt_2103	2103	Due from individual director(s) - current portion	asset_current	False
147	mt_2104	2104	Due from related parties - current portion	asset_current	False
148	mt_2105	2105	Loans, advances and demand notes from related parties - current portion	asset_current	False
149	mt_2106	2106	Interest receivable from related parties	asset_current	False
150	mt_2130	2130	Due from third parties - current portion	asset_current	False
151	mt_2140	2140	Customers' liability under acceptances	asset_current	False
152	mt_2150	2150	Cash at bank and in hand	asset_cash	False
153	mt_2151	2151	Deposits in Maltese banks and institutions - Maltese currency	asset_cash	False
154	mt_2152	2152	Deposits in Maltese banks and institutions - foreign currency	asset_cash	False
155	mt_2153	2153	Deposits in foreign banks	asset_cash	False
156	mt_2154	2154	Cash like instruments	asset_cash	False
157	mt_2155	2155	Cash	asset_cash	False
158	mt_2200	2200	Other current assets	asset_current	False
159	mt_2201	2201	Accrued investment income	asset_current	False
160	mt_2202	2202	Deferred income tax	asset_current	False
161	mt_2203	2203	Income Tax refundable	asset_current	False
162	mt_2204	2204	VAT refundable	asset_current	False
163	mt_2205	2205	Prepaid expenses, advances, tender deposits, etc..	asset_current	False
164	mt_3000	3000	Bank overdraft	liability_current	False
165	mt_3020	3020	Short-term debt	liability_current	False
166	mt_3021	3021	Corporate loans	liability_current	False
167	mt_3022	3022	Local bank loan(s) - [Current portion]	liability_current	False
168	mt_3023	3023	Liability for securities sold short	liability_current	False
169	mt_3024	3024	Liability for securities sold under repurchase agreements	liability_current	False
170	mt_3040	3040	Current portion of long term liability	liability_current	False
171	mt_3050	3050	Bankers' Acceptances	liability_current	False
172	mt_3080	3080	Deferred income [current portion]	liability_current	False
173	mt_3100	3100	Amounts payable and accrued liabilities	liability_payable	True
174	mt_3101	3101	Trade creditors	liability_payable	True
175	mt_3102	3102	Trade accounts payable to related parties	liability_payable	True
176	mt_3103	3103	Holdbacks payable	liability_payable	True
177	mt_3104	3104	Wages and salaries payable	liability_payable	True
178	mt_3105	3105	Management fees payable	liability_payable	True
179	mt_3106	3106	Withholding taxes payable	liability_payable	True
180	mt_3107	3107	Interest payable	liability_payable	True
181	mt_3108	3108	Amounts payable to members of NPOs	liability_payable	True
182	mt_3200	3200	Taxes, licences and fees payable	liability_current	False
183	mt_3201	3201	CIR - Corporation Tax payable	liability_current	False
184	mt_3202	3202	CIR - FSS and NI payable	liability_current	False
185	mt_3203	3203	VAT payable	liability_current	False
186	mt_3204	3204	Registrar of Companies - Registration fee	liability_current	False
187	mt_3205	3205	Licences payable	liability_current	False
188	mt_3206	3206	Fees payable	liability_current	False
189	mt_3300	3300	Due to shareholder(s) and / or director(s) and / or related parties	liability_current	False
190	mt_3301	3301	Short-term loans and / or advances due to individual shareholder(s)	liability_current	False
191	mt_3302	3302	Short-term loans and / or advances due to corporate shareholder(s)	liability_current	False
192	mt_3303	3303	Short-term loans and / or advances due to director(s)	liability_current	False
193	mt_3304	3304	Short-term loans and / or advances due to related parties	liability_current	False
194	mt_3305	3305	Interest payable to shareholder(s) and / or director(s)	liability_current	False
195	mt_3306	3306	Interest payable to related parties	liability_current	False
196	mt_3370	3370	Short-term loans and / or advances due to members [NPOs]	liability_current	False
197	mt_3380	3380	Short-term loans and / or advances due to joint venture(s)/partnership(s)	liability_current	False
198	mt_3390	3390	Short-term loans to third parties	liability_current	False
199	mt_3400	3400	Other current liabilities	liability_current	False
200	mt_3401	3401	Deposits received	liability_current	False
201	mt_3402	3402	Dividends payable	liability_current	False
202	mt_3403	3403	Deferred income tax	liability_current	False
203	mt_3404	3404	Provisions for guarantees, warranties, or indemnities	liability_current	False
204	mt_3405	3405	General Provisions	liability_current	False
205	mt_3500	3500	Long term debt	liability_non_current	False
206	mt_3501	3501	Bank loan(s)	liability_non_current	False
207	mt_3502	3502	Soft Loans - MDC	liability_non_current	False
208	mt_3503	3503	Supply company loan	liability_non_current	False
209	mt_3504	3504	Third party loans	liability_non_current	False
210	mt_3520	3520	Deposit liabilities	liability_non_current	False
211	mt_3530	3530	Bonds and debentures	liability_non_current	False
212	mt_3540	3540	Deferred income - long-term	liability_non_current	False
213	mt_3550	3550	Long-term amounts due to shareholder(s) /director(s) and / or related parties	liability_non_current	False
214	mt_3551	3551	Long-term loans due to individual shareholder(s)	liability_non_current	False
215	mt_3552	3552	Long-term loans due to corporate shareholder(s)	liability_non_current	False
216	mt_3553	3553	Long-term loans due to director(s)	liability_non_current	False
217	mt_3554	3554	Long-term loans due to Maltese related parties	liability_non_current	False
218	mt_3555	3555	Long-term loans due to foreign related parties	liability_non_current	False
219	mt_3570	3570	Long-term loans due to members [NPO's]	liability_non_current	False
220	mt_3580	3580	Long-term loans due to joint venture(s) or partnership(s)	liability_non_current	False
221	mt_3600	3600	Other Long-term liabilities	liability_non_current	False
222	mt_3601	3601	Long term obligations and / or commitments and / or capital leases	liability_non_current	False
223	mt_3602	3602	Provision for guarantees, warranties, or indemnities	liability_non_current	False
224	mt_3603	3603	Deferred revenue from incomplete contracts	liability_non_current	False
225	mt_3604	3604	Deferred tax	liability_non_current	False
226	mt_3800	3800	Capital	equity	False
227	mt_3801	3801	Ordinary Share Capital	equity	False
228	mt_3802	3802	Cumulative Preference Share Capital	equity	False
229	mt_3803	3803	Non-Cumulative Preference Share Capital	equity	False
230	mt_3804	3804	Other Share Capital	equity	False
231	mt_3805	3805	Share Premium Account	equity	False
232	mt_3806	3806	Capital Account(s) [Partnerships and self-employed]	equity	False
233	mt_3807	3807	Accumulated Fund [NPOs]	equity	False
234	mt_3900	3900	Reserves	equity	False
235	mt_3901	3901	Revaluation Reserve	equity	False
236	mt_3902	3902	Capital Redemption Reserve Fund	equity	False
237	mt_3903	3903	General reserve	equity	False
238	mt_3904	3904	Incentives and Benefits Reserve [BPA]	equity	False
239	mt_3906	3906	Non-distributable reserves	equity	False
240	mt_5000	5000	Sale of goods and rendering of services	income	False
241	mt_5001	5001	Export Sales	income	False
242	mt_5002	5002	Wholesale Sales	income	False
243	mt_5003	5003	Retail Sales	income	False
244	mt_5004	5004	Sale of goods to related parties	income	False
245	mt_5005	5005	Interdivisional sales	income	False
246	mt_5006	5006	Income from production and / or processing - local	income	False
247	mt_5007	5007	Income from production and / or processing - foreign	income	False
248	mt_5008	5008	Income from production and / or processing - related parties	income	False
249	mt_5009	5009	Income from the rendering of services - local	income	False
250	mt_5010	5010	Income from the rendering of services - overseas	income	False
251	mt_5011	5011	Income from the rendering of services to related parties	income	False
252	mt_5100	5100	Income from Investments	income	False
253	mt_5101	5101	Interest from Maltese banks	income	False
254	mt_5102	5102	Interest received or receivable from shareholders and / or directors	income	False
255	mt_5103	5103	Interest received or receivable from related parties	income	False
256	mt_5104	5104	Loan interest - from local sources	income	False
257	mt_5105	5105	Securities interest - from local sources	income	False
258	mt_5106	5106	Interest from other Maltese sources	income	False
259	mt_5107	5107	Interest from foreign banks	income	False
260	mt_5108	5108	Loan interest - from foreign sources	income	False
261	mt_5109	5109	Securities interest - from foreign sources	income	False
262	mt_5110	5110	Interest from other foreign sources	income	False
263	mt_5111	5111	Dividends from Maltese sources	income	False
264	mt_5112	5112	Dividends from foreign sources	income	False
265	mt_5190	5190	Commission Income	income	False
266	mt_5191	5191	Commission income on real estate transactions	income	False
267	mt_5200	5200	Rental income	income	False
268	mt_5201	5201	Real estate rental Income	income	False
269	mt_5202	5202	Income from ground rents and / or laudemium	income	False
270	mt_5203	5203	Film rental	income	False
271	mt_5204	5204	Vehicle leasing	income	False
272	mt_5250	5250	Amounts received by non-profit making organisations [NPOs]	income	False
273	mt_5251	5251	Membership fees received	income	False
274	mt_5252	5252	Donations and gifts received	income	False
275	mt_5253	5253	Gross sales and Income from organizational activities	income	False
276	mt_5280	5280	Realised Gains or losses on disposal of fixed assets	income	False
277	mt_5281	5281	Realised gains or losses on disposal of intangible assets	income	False
278	mt_5282	5282	Realised gains or losses on disposal of tangible assets	income	False
279	mt_5283	5283	Realised gains or losses on disposal of immovable property	income	False
280	mt_5284	5284	Realised gains or losses on sale of investments	income	False
281	mt_5300	5300	Other Income	income	False
282	mt_5301	5301	Realised Profit or loss on exchange	income	False
283	mt_5302	5302	Unrealised Profit or loss on exchange	income	False
284	mt_5303	5303	Profit or loss from joint ventures and partnerships	income	False
285	mt_5304	5304	Realisation of deferred Income	income	False
286	mt_5305	5305	Income from royalties, patents, rights, etc.	income	False
287	mt_5306	5306	Management and administration fees	income	False
288	mt_5307	5307	Consultancy fees	income	False
289	mt_5308	5308	Subsidies and grants	income	False
290	mt_5309	5309	Insurance recoveries	income	False
291	mt_5310	5310	Waiver of amounts payable	income	False
292	mt_5311	5311	Bad debt recoveries	income	False
293	mt_5400	5400	Income from exchange difference	income	False
294	mt_5500	5500	Opening stock	expense	False
295	mt_5501	5501	Opening stock of raw materials and / or semi-finished goods	expense	False
296	mt_5502	5502	Opening Stock of Work-in-Progress	expense	False
297	mt_5503	5503	Opening Stock of Finished Goods	expense	False
298	mt_5504	5504	Property held for Development & Resale at beginning of period	expense	False
299	mt_5540	5540	Expense from exchange difference	expense	False
300	mt_5550	5550	Purchases	expense	False
301	mt_5551	5551	Imports of Raw Materials and / or Semi-Finished Goods	expense	False
302	mt_5552	5552	Local Purchases of Raw Materials and / or Semi-Finished Goods	expense	False
303	mt_5553	5553	Imports of Finished Goods	expense	False
304	mt_5554	5554	Freight, Insurance and Duty on Imported Goods	expense	False
305	mt_5555	5555	Local Purchases of Finished Goods	expense	False
306	mt_5556	5556	Carriage Inwards	expense	False
307	mt_5557	5557	Foreign Purchases	expense	False
308	mt_5600	5600	Direct Costs	expense	False
309	mt_5601	5601	Direct productive wages	expense	False
310	mt_5602	5602	Subcontracting	expense	False
311	mt_5603	5603	Hire of Machinery & Equipment	expense	False
312	mt_5604	5604	Rent of factory premises	expense	False
313	mt_5605	5605	Development expenses	expense	False
314	mt_5606	5606	Royalty costs	expense	False
315	mt_5607	5607	Stock write down	expense	False
316	mt_5608	5608	Depreciation of Industrial Building or Structure	expense	False
317	mt_5609	5609	Depreciation of production machinery and equipment	expense	False
318	mt_5610	5610	Depreciation of Factory Plant	expense	False
319	mt_5611	5611	Overhead expenses allocated to cost of sales	expense	False
320	mt_5700	5700	Closing stock	expense	False
321	mt_5701	5701	Closing stock of raw materials and / or semi-finished goods	expense	False
322	mt_5702	5702	Closing Stock of Work-in-Progress	expense	False
323	mt_5703	5703	Closing Stock of Finished Goods	expense	False
324	mt_5704	5704	Property held for Development & Resale at end of period	expense	False
325	mt_6000	6000	Advertising and promotion	expense	False
326	mt_6001	6001	Advertising	expense	False
327	mt_6002	6002	Promotion	expense	False
328	mt_6003	6003	Meals and entertainment	expense	False
329	mt_6004	6004	Donations	expense	False
330	mt_6020	6020	Wages, Salaries and Employee benefits	expense	False
331	mt_6021	6021	Wages - Regular	expense	False
332	mt_6022	6022	Wages - Casual	expense	False
333	mt_6023	6023	Fringe benefits	expense	False
334	mt_6024	6024	Bonuses and similar incentive compensation	expense	False
335	mt_6025	6025	Directors' salaries and remuneration	expense	False
336	mt_6026	6026	Directors' fees	expense	False
337	mt_6027	6027	Management salaries	expense	False
338	mt_6028	6028	Employer's share of Social Security Contributions	expense	False
339	mt_6029	6029	Social Security Contributions - Self	expense	False
340	mt_6030	6030	Social Security Contributions - Partners	expense	False
341	mt_6031	6031	Social Security Contributions - Directors	expense	False
342	mt_6032	6032	Staff Training & Education	expense	False
343	mt_6033	6033	Staff Safety	expense	False
344	mt_6034	6034	Staff Welfare	expense	False
345	mt_6035	6035	Staff Uniforms	expense	False
346	mt_6036	6036	Group insurance benefits	expense	False
347	mt_6037	6037	Commissions	expense	False
348	mt_6099	6099	Sub-contracting and Out-sourcing	expense	False
349	mt_6100	6100	Travel Expenses	expense	False
350	mt_6101	6101	Meetings and conventions	expense	False
351	mt_6120	6120	Insurance	expense	False
352	mt_6121	6121	Life insurance on executives	expense	False
353	mt_6122	6122	Motor Vehicle(s) Insurance(s)	expense	False
354	mt_6140	6140	Office Expenses	expense	False
355	mt_6141	6141	Office stationery and supplies	expense	False
356	mt_6142	6142	Office utilities	expense	False
357	mt_6143	6143	Data processing	expense	False
358	mt_6170	6170	Professional fees	expense	False
359	mt_6171	6171	Legal fees	expense	False
360	mt_6172	6172	Accountancy fees	expense	False
361	mt_6173	6173	Audit fees	expense	False
362	mt_6174	6174	Consultancy fees	expense	False
363	mt_6175	6175	Architect fees	expense	False
364	mt_6176	6176	Appraisal fees	expense	False
365	mt_6177	6177	Brokerage fees	expense	False
366	mt_6178	6178	Management and administration fees	expense	False
367	mt_6179	6179	Restructuring costs	expense	False
368	mt_6180	6180	Security and exchange commission fees	expense	False
369	mt_6200	6200	Licences, permits and membership	expense	False
370	mt_6201	6201	Membership and subscription fees	expense	False
371	mt_6202	6202	Franchise fees	expense	False
372	mt_6203	6203	Company registration fee	expense	False
373	mt_6204	6204	Motor Vehicle(s) Licence(s)	expense	False
374	mt_6220	6220	Rental	expense	False
375	mt_6221	6221	Property rental	expense	False
376	mt_6222	6222	Occupancy costs	expense	False
377	mt_6223	6223	Condominium fees	expense	False
378	mt_6224	6224	Equipment rental	expense	False
379	mt_6225	6225	Motor vehicle rentals	expense	False
380	mt_6226	6226	Berthing and moorage (boats)	expense	False
381	mt_6227	6227	Storage	expense	False
382	mt_6228	6228	Quota rental	expense	False
383	mt_6250	6250	Repairs and maintenance	expense	False
384	mt_6251	6251	Repairs and maintenance - buildings	expense	False
385	mt_6252	6252	Repairs and maintenance - motor vehicles	expense	False
386	mt_6253	6253	Repairs and maintenance - boats	expense	False
387	mt_6254	6254	Repairs and maintenance - aircraft	expense	False
388	mt_6255	6255	Repairs and maintenance - machinery and equipment	expense	False
389	mt_6290	6290	Supplies	expense	False
390	mt_6291	6291	Loose tools	expense	False
391	mt_6292	6292	Shop expense	expense	False
392	mt_6293	6293	Uniforms	expense	False
393	mt_6294	6294	Laundry	expense	False
394	mt_6295	6295	Computer-related expenses	expense	False
395	mt_6310	6310	Utilities	expense	False
396	mt_6311	6311	Water and Electricity	expense	False
397	mt_6312	6312	Fuel costs	expense	False
398	mt_6313	6313	Telephone and telecommunications	expense	False
399	mt_6314	6314	Garbage removal	expense	False
400	mt_6340	6340	Interest and bank charges	expense	False
401	mt_6341	6341	Hire Purchase Interest	expense	False
402	mt_6342	6342	Overdraft Interest	expense	False
403	mt_6343	6343	Bank Loan Interest	expense	False
404	mt_6344	6344	Loan interest to third parties	expense	False
405	mt_6345	6345	Bank Charges	expense	False
406	mt_6346	6346	Realised Loss or Gain on Exchange	expense	False
407	mt_6347	6347	Finance Charges	expense	False
408	mt_6348	6348	Credit card charges	expense	False
409	mt_6380	6380	Provisions	expense	False
410	mt_6381	6381	Unrealised Loss or Gain on Exchange	expense	False
411	mt_6382	6382	Increase or decrease in Provision for Bad and / or Doubtful Debts	expense	False
412	mt_6383	6383	Provision for Slow Moving or Obsolete Stock	expense	False
413	mt_6384	6384	Provision for Dimunition in value of Investments	expense	False
414	mt_6385	6385	Provision for loan losses	expense	False
415	mt_6400	6400	Amortisation of intangible assets	expense	False
416	mt_6401	6401	Amortisation of goodwill	expense	False
417	mt_6402	6402	Amortisation of formation expenses	expense	False
418	mt_6403	6403	Amortisation of royalties, trademarks, patents	expense	False
419	mt_6404	6404	Amortisation of research and development	expense	False
420	mt_6410	6410	Depreciation of Immovable property	expense_depreciation	False
421	mt_6411	6411	Depreciation of industrial buildings and structures	expense_depreciation	False
422	mt_6412	6412	Depreciation of non-industrial buildings	expense_depreciation	False
423	mt_6413	6413	Depreciation of parking areas	expense_depreciation	False
424	mt_6420	6420	Depreciation of Wasting assets	expense_depreciation	False
425	mt_6421	6421	Depreciation of petroleum and natural gas properties	expense_depreciation	False
426	mt_6422	6422	Depreciation of deferred exploration and development charges	expense_depreciation	False
427	mt_6423	6423	Depreciation of quarries	expense_depreciation	False
428	mt_6430	6430	Depreciation of Tangible Assets	expense_depreciation	False
429	mt_6431	6431	Depreciation of motor vehicles	expense_depreciation	False
430	mt_6432	6432	Depreciation of construction and excavating equipment	expense_depreciation	False
431	mt_6433	6433	Depreciation of tools and dies	expense_depreciation	False
432	mt_6434	6434	Depreciation of catering equipment	expense_depreciation	False
433	mt_6435	6435	Depreciation of Cable Infrastructure	expense_depreciation	False
434	mt_6436	6436	Depreciation of Pipeline Infrastructure	expense_depreciation	False
435	mt_6437	6437	Depreciation of Communication and Broadcasting Equipment	expense_depreciation	False
436	mt_6438	6438	Depreciation of Medical Equipment	expense_depreciation	False
437	mt_6439	6439	Depreciation of Lifts and Escalators	expense_depreciation	False
438	mt_6440	6440	Depreciation of Air-conditioners	expense_depreciation	False
439	mt_6441	6441	Depreciation of Equipment for the production of water or electricity	expense_depreciation	False
440	mt_6442	6442	Depreciation of Electrical and Plumbing Installations and Sanitary fittings	expense_depreciation	False
441	mt_6443	6443	Depreciation of exploration equipment	expense_depreciation	False
442	mt_6444	6444	Depreciation of ships and vessels	expense_depreciation	False
443	mt_6445	6445	Depreciation of shipping equipment	expense_depreciation	False
444	mt_6446	6446	Depreciation of aircraft	expense_depreciation	False
445	mt_6447	6447	Depreciation of commercial vehicles	expense_depreciation	False
446	mt_6448	6448	Depreciation of computers and electronic equipment	expense_depreciation	False
447	mt_6449	6449	Depreciation of computer software	expense_depreciation	False
448	mt_6450	6450	Depreciation of furniture, fixtures, fittings and soft furnishings	expense_depreciation	False
449	mt_6451	6451	Depreciation of other plant	expense_depreciation	False
450	mt_6452	6452	Depreciation of capital leases - buildings	expense_depreciation	False
451	mt_6453	6453	Depreciation of capital leases - machinery & equipment	expense_depreciation	False
452	mt_6454	6454	Depreciation of capital leases - vehicles	expense_depreciation	False
453	mt_6455	6455	Depreciation of capital leases - others	expense_depreciation	False
454	mt_6456	6456	Depreciation of leasehold improvements	expense_depreciation	False
455	mt_6457	6457	Depreciation of other machinery	expense_depreciation	False
456	mt_6600	6600	Other expenses	expense	False
457	mt_6601	6601	Bad debts written off	expense	False
458	mt_6602	6602	Loan losses	expense	False
459	mt_6603	6603	Cash over/short	expense	False
460	mt_6604	6604	Warranty expenses	expense	False
461	mt_6605	6605	Royalty expenses - resident	expense	False
462	mt_6606	6606	Royalty expenses - non-resident	expense	False
463	mt_6607	6607	Research and development	expense	False
464	mt_6608	6608	General and administrative expenses	expense	False
465	mt_6609	6609	Transport Expenses	expense	False
466	mt_6610	6610	Formation Expenses written-off	expense	False
467	mt_6611	6611	Motor Vehicles Running Costs	expense	False
468	mt_6612	6612	Grants	expense	False
469	mt_6613	6613	Subsidies	expense	False
470	mt_7060	7060	Current tax provision	expense	False
471	mt_7080	7080	Deferred tax provision	expense	False
472	mt_7200	7200	Extraordinary, Exceptional and Unusual items	expense	False
473	mt_7201	7201	Extraordinary income	expense	False
474	mt_7202	7202	Extraordinary charges	expense	False
475	mt_7203	7203	Exceptional and Unusual items	expense	False
476	mt_7204	7204	Prior Period Adjustments	expense	False
477	mt_7205	7205	Unrealised gain or loss on revaluation of assets	expense	False
478	mt_7206	7206	Extraordinary profit or loss	expense	False
479	mt_7207	7207	Tax on extraordinary profit or loss	expense	False
480	mt_7600	7600	Retained earnings	expense	False