"id","code","name","type","user_type:id","parent_id:id","reconcile"
"l10n_et0","0","Ethiopia","view","l10n_et_view","",""
"l10n_et1000","1000","REVENUE","view","l10n_et_view","l10n_et0",""
"l10n_et1100","1100","Sales of Goods and Services","other","l10n_et_income","l10n_et1000",""
"l10n_et2000","2000","ASSETS","view","l10n_et_view","l10n_et0",""
"l10n_et2100","2100-2199","Cash and Cash Equivalents","view","l10n_et_view","l10n_et2000",""
"l10n_et2102","2102","Cash at bank in foreigh currency","liquidity","l10n_et_current_assets","l10n_et2100",""
"l10n_et2104","2104","Letter of Credit restricted account","liquidity","l10n_et_current_assets","l10n_et2100",""
"l10n_et2440","2105","Investments current assets","view","l10n_et_view","l10n_et2100","" 
"l10n_et2110","2110","Cash on hand and at bank","view","l10n_et_view","l10n_et2100",""
"l10n_et2200","2200-2299","Receivables","view","l10n_et_view","l10n_et2000",""
"l10n_et220119","2201-2219","Accounts Receivable","view","l10n_et_view","l10n_et2200",""
"l10n_et2201","2201","Suspense","receivable","l10n_et_receivable","l10n_et220119",""
"l10n_et2202","2202","Cash shortage","receivable","l10n_et_receivable","l10n_et220119",""
"l10n_et2203","2203","Advance to staff","receivable","l10n_et_receivable","l10n_et220119",""
"l10n_et2204","2204","Cash Registers","receivable","l10n_et_receivable","l10n_et220119",""
"l10n_et2211","2211","Trade Debtors","receivable","l10n_et_receivable","l10n_et220119","True"
"l10n_et2212","2212","VAT Receivable on Purchases","receivable","l10n_et_input_tax","l10n_et220119",""
"l10n_et2213","2213","Withholding Receivable on Sales","receivable","l10n_et_input_tax","l10n_et220119",""
"l10n_et2214","2214","VAT Withholding Receivable on Sales","receivable","l10n_et_input_tax","l10n_et220119",""
"l10n_et2250","2250","Prepayments","view","l10n_et_view","l10n_et2200",""
"l10n_et2251","2251","Advance to contractors","other","l10n_et_current_assets","l10n_et2250",""
"l10n_et2252","2252","Advance to consultant","other","l10n_et_current_assets","l10n_et2250",""
"l10n_et2253","2253","Advance to supplier","other","l10n_et_current_assets","l10n_et2250",""
"l10n_et2274","2254","Other Debtors","other","l10n_et_current_assets","l10n_et2200",""
"l10n_et2301","2301","Goods in Transit","other","l10n_et_current_assets","l10n_et2000",""
"l10n_et2351","2351","Stock","other","l10n_et_current_assets","l10n_et2000",""
"l10n_et2400","2400-2499","Production Stock","view","l10n_et_view","l10n_et2000",""
"l10n_et2411","2411","Work in Progress","other","l10n_et_current_assets","l10n_et2400",""
"l10n_et2412","2412","Finished Goods","other","l10n_et_current_assets","l10n_et2400",""
"l10n_et2500","2500","Fixed Assets","view","l10n_et_view","l10n_et2000",""
"l10n_et250019","2501-2519","Construction in Progress","view","l10n_et_view","l10n_et2500",""
"l10n_et2501","2501","Construction of buildings","other","l10n_et_asset","l10n_et250019",""
"l10n_et2503","2503","Construction of infrastructure","other","l10n_et_asset","l10n_et250019",""
"l10n_et2520","2520-2599","Property and Equipment","view","l10n_et_view","l10n_et2500",""
"l10n_et2521","2521","Vehicles and other vehicular transport","other","l10n_et_asset","l10n_et2520",""
"l10n_et2522","2522","Aircraft, boats, etc","other","l10n_et_asset","l10n_et2520",""
"l10n_et2523","2523","Plant machinery and equipment","other","l10n_et_asset","l10n_et2520",""
"l10n_et2525","2525","Buildings","other","l10n_et_asset","l10n_et2520",""
"l10n_et2527","2527","Infrastructure","other","l10n_et_asset","l10n_et2520",""
"l10n_et2529","2529","Furnishings and fixtures","other","l10n_et_asset","l10n_et2520",""
"l10n_et2530","2530","Livestock and tansport animals","other","l10n_et_asset","l10n_et2520",""
"l10n_et2700","2700","Long Term Loans","view","l10n_et_view","l10n_et2000",""
"l10n_et2800","2800","Investments","view","l10n_et_view","l10n_et2000",""
"l10n_et3000","3000","LIABILITIES","view","l10n_et_view","l10n_et0",""
"l10n_et300099","3000-3099","Payables","view","l10n_et_view","l10n_et3000",""
"l10n_et300019","3000-3019","Accounts Payable","view","l10n_et_view","l10n_et300099",""
"l10n_et3001","3001","Grace period payables","payable","l10n_et_payable","l10n_et300019",""
"l10n_et3002","3002","Trade Creditors","payable","l10n_et_payable","l10n_et300019","True"
"l10n_et3003","3003","Pension contribution payable","payable","l10n_et_payable","l10n_et300019",""
"l10n_et3004","3004","Salary payable","payable","l10n_et_payable","l10n_et300019",""
"l10n_et3006","3006","Witholding Payable","payable","l10n_et_output_tax","l10n_et300019",""
"l10n_et3007","3007","VAT Payable","Payable","l10n_et_output_tax","l10n_et300019",""
"l10n_et3008","3008","Federal Income Tax","payable","l10n_et_output_tax","l10n_et300019",""
"l10n_et3050","3050","Deposits","view","l10n_et_view","l10n_et300099",""
"l10n_et3054","3054","Other deposits","other","l10n_et_current_liabilities","l10n_et3050",""
"l10n_et3060","3060","Retentions","view","l10n_et_view","l10n_et300099",""
"l10n_et3061","3061","Retention on contract","other","l10n_et_current_liabilities","l10n_et3060",""
"l10n_et3100","3100","Long-Term Debt","view","l10n_et_view","l10n_et3000",""
"l10n_et310049","3100-3149","Local Loans","view","l10n_et_view","l10n_et3100",""
"l10n_et3103","3103","Commercial Loan","other","l10n_et_liability","l10n_et310049",""
"l10n_et3150","3150-3179","Foreign Loans","view","l10n_et_view","l10n_et3100",""
"l10n_et3153","3153","Commercial Loan","other","l10n_et_liability","l10n_et3150",""
"l10n_et4000","4000","NET ASSETS/EQUITY","view","l10n_et_view","l10n_et0",""
"l10n_et4001","4010","Share capital / equity","other","l10n_et_equity","l10n_et4000",""
"l10n_et4004","4020","Reserves","other","l10n_et_equity","l10n_et4000",""
"l10n_et4100","4100","Profit and loss account","other","l10n_et_profit_and_loss","l10n_et4000",""
"l10n_et5000","5000","COST OF GOODS SOLD","view","l10n_et_view","l10n_et0",""
"l10n_et5111","5111","Cost of Goods and Services","other","l10n_et_expense","l10n_et5000",""
"l10n_et5901","5901","Inventory Adjustments","other","l10n_et_expense","l10n_et5000",""
"l10n_et5911","5911","Purchase Returns and Allowances","other","l10n_et_expense","l10n_et5000",""
"l10n_et5921","5921","Other","other","l10n_et_expense","l10n_et5000",""
"l10n_et6000","6000","EXPENSES","view","l10n_et_view","l10n_et0",""
"l10n_et6100","6100","PERSONNEL SERVICES","view","l10n_et_view","l10n_et6000",""
"l10n_et6110","6110","Compensation","view","l10n_et_view","l10n_et6100",""
"l10n_et6111","6111","Salaries to permanent staff","other","l10n_et_expense","l10n_et6110",""
"l10n_et6113","6113","Wages to contract staff","other","l10n_et_expense","l10n_et6110",""
"l10n_et6114","6114","Wages to casual staff","other","l10n_et_expense","l10n_et6110",""
"l10n_et6115","6115","Wages to external contract staff","other","l10n_et_expense","l10n_et6110",""
"l10n_et6116","6116","Miscellaneous payments to staff","other","l10n_et_expense","l10n_et6110",""
"l10n_et6120","6120","Allowances/benefits","view","l10n_et_view","l10n_et6100",""
"l10n_et6121","6121","Allowances to permanent staff","other","l10n_et_expense","l10n_et6120",""
"l10n_et6123","6123","Allowances to contract staff","other","l10n_et_expense","l10n_et6120",""
"l10n_et6124","6124","Allowances to external contract staff","other","l10n_et_expense","l10n_et6120",""
"l10n_et6130","6130","Pension Contributions","view","l10n_et_view","l10n_et6100",""
"l10n_et6131","6131","Contribution to permanent staff pensions","other","l10n_et_expense","l10n_et6130",""
"l10n_et6200","6200","GOODS AND SERVICES","view","l10n_et_view","l10n_et6000",""
"l10n_et6210","6210-20","Goods and Supplies","view","l10n_et_view","l10n_et6200",""
"l10n_et6211","6211","Uniforms, clothing, bedding","other","l10n_et_expense","l10n_et6210",""
"l10n_et6212","6212","Office supplies","other","l10n_et_expense","l10n_et6210",""
"l10n_et6213","6213","Printing","other","l10n_et_expense","l10n_et6210",""
"l10n_et6214","6214","Medical supplies","other","l10n_et_expense","l10n_et6210",""
"l10n_et6215","6215","Educational supplies","other","l10n_et_expense","l10n_et6210",""
"l10n_et6216","6216","Food","other","l10n_et_expense","l10n_et6210",""
"l10n_et6217","6217","Fuel and lubricants","other","l10n_et_expense","l10n_et6210",""
"l10n_et6218","6218","Other material and supplies","other","l10n_et_expense","l10n_et6210",""
"l10n_et6219","6219","Miscellaneous equipment","other","l10n_et_expense","l10n_et6210",""
"l10n_et6221","6221","Agriculture, forestry and marine inputs","other","l10n_et_expense","l10n_et6210",""
"l10n_et6222","6222","Veterinary supplies and drugs","other","l10n_et_expense","l10n_et6210",""
"l10n_et6223","6223","Research and development supplies","other","l10n_et_expense","l10n_et6210",""
"l10n_et6230","6230","Travelling and Official Entertainment Services","view","l10n_et_view","l10n_et6200",""
"l10n_et6231","6231","Per diem","other","l10n_et_expense","l10n_et6230",""
"l10n_et6232","6232","Transport fees","other","l10n_et_expense","l10n_et6230",""
"l10n_et6233","6233","Official entertainment","other","l10n_et_expense","l10n_et6230",""
"l10n_et6240","6240","Maintenance and Repair Services","view","l10n_et_view","l10n_et6200",""
"l10n_et6241","6241","Maintenance and repair of vehicles and other transport","other","l10n_et_expense","l10n_et6240",""
"l10n_et6243","6243","Maintenance and repair of plant, machinery, and equipment","other","l10n_et_expense","l10n_et6240",""
"l10n_et6244","6244","Maintenance and repair of buildings, furnishings and fixtures","other","l10n_et_expense","l10n_et6240",""
"l10n_et6245","6245","Maintenance and repair of infrastructure","other","l10n_et_expense","l10n_et6240",""
"l10n_et6250","6250","Contracted Services","view","l10n_et_view","l10n_et6200",""
"l10n_et6251","6251","Contracted professional services","other","l10n_et_expense","l10n_et6250",""
"l10n_et6252","6252","Rent","other","l10n_et_expense","l10n_et6250",""
"l10n_et6253","6253","Advertising","other","l10n_et_expense","l10n_et6250",""
"l10n_et6254","6254","Insurance","other","l10n_et_expense","l10n_et6250",""
"l10n_et6255","6255","Freight","other","l10n_et_expense","l10n_et6250",""
"l10n_et6256","6256","Fees and charges","other","l10n_et_expense","l10n_et6250",""
"l10n_et6257","6257","Electricity charges","other","l10n_et_expense","l10n_et6250",""
"l10n_et6258","6258","Telecommunication charges","other","l10n_et_expense","l10n_et6250",""
"l10n_et6259","6259","Water and other utilities","other","l10n_et_expense","l10n_et6250",""
"l10n_et6270","6270","Training Services","view","l10n_et_view","l10n_et6200",""
"l10n_et6271","6271","Local training","other","l10n_et_expense","l10n_et6270",""
"l10n_et6272","6272","External training","other","l10n_et_expense","l10n_et6270",""
"l10n_et6300","6300","FIXED ASSETS AND CONSTRUCTION","view","l10n_et_view","l10n_et6000",""
"l10n_et6310","6310","Fixed Assets","view","l10n_et_view","l10n_et6300",""
"l10n_et6311","6311","Depreciation of vehicles and other vehicular transport","other","l10n_et_expense","l10n_et6310",""
"l10n_et6313","6313","Depreciation of plant, machinery and equipment","other","l10n_et_expense","l10n_et6310",""
"l10n_et6314","6314","Depreciation of buildings, furnishings and fixtures","other","l10n_et_expense","l10n_et6310",""
"l10n_et6315","6315","Depreciation of livestock and transport animals","other","l10n_et_expense","l10n_et6310",""
"l10n_et6320","6320","Construction","view","l10n_et_view","l10n_et6300",""
"l10n_et6321","6321","Pre-construction activities","other","l10n_et_expense","l10n_et6320",""
"l10n_et6322","6322","Construction of buildings","other","l10n_et_expense","l10n_et6320",""
"l10n_et6324","6324","Construction of infrastructure","other","l10n_et_expense","l10n_et6320",""
"l10n_et6400","6400","OTHER PAYMENTS","view","l10n_et_view","l10n_et6000",""
"l10n_et6430","6430","Debt Payments","view","l10n_et_view","l10n_et6400",""
"l10n_et6431","6431","Payments on the principal of foreign debt","other","l10n_et_expense","l10n_et6430",""
"l10n_et6432","6432","Payments of interest and bank charges on foreign debt","other","l10n_et_expense","l10n_et6430",""
"l10n_et6433","6433","Payments on the principal of local debt","other","l10n_et_expense","l10n_et6430",""
"l10n_et6434","6434","Payments of interest and bank charges on local debt","other","l10n_et_expense","l10n_et6430",""
