<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data noupdate="1">
    
    <!-- Account Types -->

    <record model="account.account.type" id="account_type_receivable" >
      <field name="name">Należności</field>
      <field name="code">receivable</field>
      <field name="close_method">unreconciled</field>
    </record>

    <record model="account.account.type" id="account_type_payable" >
      <field name="name">Zobowiązania</field>
      <field name="code">payable</field>
      <field name="close_method">unreconciled</field>
    </record>

    <record model="account.account.type" id="account_type_view">
      <field name="name">Widok</field>
      <field name="code">view</field>
      <field name="close_method">none</field>
    </record>

    <record model="account.account.type" id="account_type_income" >
      <field name="name">Dochody</field>
      <field name="code">income</field>
      <field name="close_method">none</field>
    </record>

    <record model="account.account.type" id="account_type_expense">
      <field name="name">Wydatki</field>
      <field name="code">expense</field>
      <field name="close_method">none</field>
    </record>

    <record model="account.account.type" id="account_type_tax">
      <field name="name">Podatki</field>
      <field name="code">tax</field>
      <field name="close_method">unreconciled</field>
    </record>

    <record model="account.account.type" id="account_type_cash">
      <field name="name">Gotówka</field>
      <field name="code">cash</field>
      <field name="close_method">balance</field>
    </record>

    <record model="account.account.type" id="account_type_asset">
      <field name="name">Aktywa</field>
      <field name="code">asset</field>
      <field name="close_method">balance</field>
    </record>

    <record model="account.account.type" id="account_type_equity">
      <field name="name">Kapitał własny</field>
      <field name="code">equity</field>
      <field name="close_method">balance</field>
    </record>
    
    
    <!-- Account Templates -->
    
    <record id="chart0" model="account.account.template">
        <field name="code">0</field>
        <field name="name">Plan kont</field>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
    </record>
    
    <record id="chart000000000" model="account.account.template">
        <field name="code">000000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Aktywa Trwałe</field>
    </record>

    <record id="chart001000000" model="account.account.template">
        <field name="code">001000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Środki Trwałe</field>
    </record>

    <record id="chart001010000" model="account.account.template">
        <field name="code">001010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart001000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Grunty własne i prawa wieczystego użytkowania gruntów</field>
    </record>

    <record id="chart001020000" model="account.account.template">
        <field name="code">001020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart001000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Budynki, lokale i obiekty inżynierii lądowej i wodnej</field>
    </record>

    <record id="chart001030000" model="account.account.template">
        <field name="code">001030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart001000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Urządzenia techniczne i maszyny</field>
    </record>

    <record id="chart001040000" model="account.account.template">
        <field name="code">001040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart001000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Środki transportu</field>
    </record>

    <record id="chart001050000" model="account.account.template">
        <field name="code">001050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart001000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne środki trwałe</field>
    </record>

    <record id="chart002000000" model="account.account.template">
        <field name="code">002000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Wartości niematerialne i prawne</field>
    </record>

    <record id="chart002010000" model="account.account.template">
        <field name="code">002010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart002000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Koszty zakończonych prac rozwojowych</field>
    </record>

    <record id="chart002020000" model="account.account.template">
        <field name="code">002020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart002000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Nabyta wartość firmy</field>
    </record>

    <record id="chart002080000" model="account.account.template">
        <field name="code">002080000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart002000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne wartości niematerialne i prawne</field>
    </record>

    <record id="chart002090000" model="account.account.template">
        <field name="code">002090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart002000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Zaliczki na wartości niematerialne i prawne</field>
    </record>

    <record id="chart003000000" model="account.account.template">
        <field name="code">003000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Długoterminowe aktywa finansowe</field>
    </record>

    <record id="chart003010000" model="account.account.template">
        <field name="code">003010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">W jednostkach powiązanych</field>
    </record>

    <record id="chart003010100" model="account.account.template">
        <field name="code">003010100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udziały lub akcje</field>
    </record>

    <record id="chart003010200" model="account.account.template">
        <field name="code">003010200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne papiery wartościowe</field>
    </record>

    <record id="chart003010300" model="account.account.template">
        <field name="code">003010300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udzielone pożyczki</field>
    </record>

    <record id="chart003010400" model="account.account.template">
        <field name="code">003010400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne długoterminowe aktywa finansowe</field>
    </record>

    <record id="chart003020000" model="account.account.template">
        <field name="code">003020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">W pozostałych jednostkach</field>
    </record>

    <record id="chart003020100" model="account.account.template">
        <field name="code">003020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udziały lub akcje</field>
    </record>

    <record id="chart003020200" model="account.account.template">
        <field name="code">003020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne papiery wartościowe</field>
    </record>

    <record id="chart003020300" model="account.account.template">
        <field name="code">003020300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udzielone pożyczki</field>
    </record>

    <record id="chart003020400" model="account.account.template">
        <field name="code">003020400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne długoterminowe aktywa finansowe</field>
    </record>
    <record id="chart003050000" model="account.account.template">
        <field name="code">003050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odpisy aktualizujące długoterminowe aktywa finansowe</field>
    </record>

    <record id="chart003050100" model="account.account.template">
        <field name="code">003050100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udziały lub akcje</field>
    </record>

    <record id="chart003050200" model="account.account.template">
        <field name="code">003050200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne papiery wartościowe</field>
    </record>

    <record id="chart003050300" model="account.account.template">
        <field name="code">003050300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udzielone pożyczki</field>
    </record>

    <record id="chart003050400" model="account.account.template">
        <field name="code">003050400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne długoterminowe aktywa finansowe</field>
    </record>

    <record id="chart003090000" model="account.account.template">
        <field name="code">003090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Inne inwestycje długoterminowe</field>
    </record>

    <record id="chart003090100" model="account.account.template">
        <field name="code">003090100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart003090000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne rodzaje długoterminowych aktywów finansowych</field>
    </record>

    <record id="chart004000000" model="account.account.template">
        <field name="code">004000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Inwestycje w nieruchomości i prawa</field>
    </record>

    <record id="chart004010000" model="account.account.template">
        <field name="code">004010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart004000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Nieruchomości</field>
    </record>

    <record id="chart004020000" model="account.account.template">
        <field name="code">004020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart004000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Wartości niematerialne i prawne</field>
    </record>

    <record id="chart005000000" model="account.account.template">
        <field name="code">005000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Długoterminowe rozliczenia międzyokresowe</field>
    </record>

    <record id="chart005010000" model="account.account.template">
        <field name="code">005010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart005000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Aktywa z tytułu odroczonego podatku dochodowego</field>
    </record>

    <record id="chart005020000" model="account.account.template">
        <field name="code">005020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart005000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne rozliczenia międzyokresowe</field>
    </record>

    <record id="chart006000000" model="account.account.template">
        <field name="code">006000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Należności długoterminowe</field>
    </record>

    <record id="chart006010000" model="account.account.template">
        <field name="code">006010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart006000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Od jednostek powiązanych</field>
    </record>

    <record id="chart006020000" model="account.account.template">
        <field name="code">006020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart006000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Od pozostałych jednostek</field>
    </record>

    <record id="chart007000000" model="account.account.template">
        <field name="code">007000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odpisy umorzeniowe środków trwałych oraz wartości niematerialnych i prawnych</field>
    </record>

    <record id="chart007010000" model="account.account.template">
        <field name="code">007010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odpisy umorzeniowe środków trwałych</field>
    </record>

    <record id="chart007010100" model="account.account.template">
        <field name="code">007010100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe wartości gruntów i prawa wieczystego użytkowania gruntów</field>
    </record>

    <record id="chart007010200" model="account.account.template">
        <field name="code">007010200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe budynków, lokali i obiektów inżynierii lądowej i wodnej</field>
    </record>

    <record id="chart007010300" model="account.account.template">
        <field name="code">007010300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe urządzeń technicznych i maszyn</field>
    </record>

    <record id="chart007010400" model="account.account.template">
        <field name="code">007010400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe środków transportu</field>
    </record>

    <record id="chart007010500" model="account.account.template">
        <field name="code">007010500</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe innych środków trwałych</field>
    </record>

    <record id="chart007010900" model="account.account.template">
        <field name="code">007010900</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe ulepszeń obcych środków trwałych</field>
    </record>

    <record id="chart007020000" model="account.account.template">
        <field name="code">007020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odpisy umorzeniowe wartości niematerialnych i prawnych</field>
    </record>

    <record id="chart007020100" model="account.account.template">
        <field name="code">007020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe zakończonych prac rozwojowych</field>
    </record>

    <record id="chart007020200" model="account.account.template">
        <field name="code">007020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe wartości firmy</field>
    </record>

    <record id="chart007020300" model="account.account.template">
        <field name="code">007020300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe innych wartości niematerialnych i prawnych</field>
    </record>

    <record id="chart007030000" model="account.account.template">
        <field name="code">007030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odpisy umorzeniowe inwestycji w nieruchomości i prawa</field>
    </record>

    <record id="chart007030100" model="account.account.template">
        <field name="code">007030100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe inwestycji w nieruchomości</field>
    </record>

    <record id="chart007030200" model="account.account.template">
        <field name="code">007030200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart007030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy umorzeniowe inwestycji w wartości niematerialne i prawne</field>
    </record>


    <record id="chart008000000" model="account.account.template">
        <field name="code">008000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Środki trwałe w budowie</field>
    </record>

    <record id="chart008010000" model="account.account.template">
        <field name="code">008010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart008000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inwestycje budowy środka trwałego</field>
    </record>

    <record id="chart008020000" model="account.account.template">
        <field name="code">008020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart008000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Ulepszenia środka trwałego</field>
    </record>

    <record id="chart008030000" model="account.account.template">
        <field name="code">008030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart008000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Nakłady na budowę środka trwałego</field>
    </record>

    <record id="chart008040000" model="account.account.template">
        <field name="code">008040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart008000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Zaliczki na środki trwałe w budowie</field>
    </record>

    <record id="chart008050000" model="account.account.template">
        <field name="code">008050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart008000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Ulepszenia obcych środków trwałych</field>
    </record>

    <record id="chart009000000" model="account.account.template">
        <field name="code">009000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart000000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odpisy aktualizujące długoterminowe aktywa finansowe</field>
    </record>

    <record id="chart009010000" model="account.account.template">
        <field name="code">009010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart009000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy aktualizujące udziały i akcje w obcych jednostkach</field>
    </record>

    <record id="chart009020000" model="account.account.template">
        <field name="code">009020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart009000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy aktualizujące lokaty</field>
    </record>

    <record id="chart009030000" model="account.account.template">
        <field name="code">009030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart009000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy aktualizujące udzielone pożyczki długoterminowe</field>
    </record>

    <record id="chart009090000" model="account.account.template">
        <field name="code">009090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart009000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy aktualizujące inne rodzaje długoterminowych aktywów finansowych</field>
    </record>

    <record id="chart100000000" model="account.account.template">
        <field name="code">100000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Środki pieniężne, rachunki bankowe oraz inne krótkoterminowe aktywa finansowe</field>
    </record>

    <record id="chart110000000" model="account.account.template">
        <field name="code">110000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Środki pieniężne w kasie</field>
    </record>

    <record id="chart110010000" model="account.account.template">
        <field name="code">110010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart110000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Kasa krajowych środków pieniężnych</field>
    </record>

    <record id="chart110020000" model="account.account.template">
        <field name="code">110020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart110000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Kasa zagranicznych środków pieniężnych</field>
    </record>

    <record id="chart113000000" model="account.account.template">
        <field name="code">113000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rachunki i kredyty bankowe</field>
    </record>

    <record id="chart113010000" model="account.account.template">
        <field name="code">113010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunek bieżący</field>
    </record>

    <record id="chart113020000" model="account.account.template">
        <field name="code">113020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunek środków walutowych</field>
    </record>

    <record id="chart113030000" model="account.account.template">
        <field name="code">113030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunki kredytów bankowych</field>
    </record>

    <record id="chart113040000" model="account.account.template">
        <field name="code">113040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunek środków wyodrębnionych i zablokowanych</field>
    </record>

    <record id="chart113050000" model="account.account.template">
        <field name="code">113050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Inne rachunki bankowe</field>
    </record>

    <record id="chart113050100" model="account.account.template">
        <field name="code">113050100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunek bankowy wyodrębnionych środków pieniężnych ZFŚS</field>
    </record>

    <record id="chart113050200" model="account.account.template">
        <field name="code">113050200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunek bankowy lokat terminowych</field>
    </record>

    <record id="chart113050300" model="account.account.template">
        <field name="code">113050300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rachunek bankowy akretytywy</field>
    </record>

    <record id="chart113090000" model="account.account.template">
        <field name="code">113090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart113000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Środki pieniężne w drodze</field>
    </record>


    <record id="chart114000000" model="account.account.template">
        <field name="code">114000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Krótkoterminowe aktywa finansowe</field>
    </record>

    <record id="chart114010000" model="account.account.template">
        <field name="code">114010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Krótkoterminowe aktywa finansowe w jednostkach powiązanych</field>
    </record>

    <record id="chart114010100" model="account.account.template">
        <field name="code">114010100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udziały lub akcje</field>
    </record>

    <record id="chart114010200" model="account.account.template">
        <field name="code">114010200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne papiery wartościowe</field>
    </record>

    <record id="chart114010300" model="account.account.template">
        <field name="code">114010300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Udzielone pożyczki</field>
    </record>

    <record id="chart114010400" model="account.account.template">
        <field name="code">114010400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne krótkoterminowe aktywa finansowe</field>
    </record>

    <record id="chart114020000" model="account.account.template">
        <field name="code">114020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Krótkoterminowe aktywa finansowe w pozostałych jednostkach</field>
    </record>

    <record id="chart114020100" model="account.account.template">
        <field name="code">114020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Udziały lub akcje</field>
    </record>

    <record id="chart114020200" model="account.account.template">
        <field name="code">114020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne papiery wartościowe</field>
    </record>

    <record id="chart114020400" model="account.account.template">
        <field name="code">114020400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne krótkoterminowe aktywa finansowe</field>
    </record>

    <record id="chart114050000" model="account.account.template">
        <field name="code">114050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart114000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odpisy aktualizujące krótkoterminowe aktywa finansowe</field>
    </record>


    <record id="chart115000000" model="account.account.template">
        <field name="code">115000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne środki pieniężne</field>
    </record>

    <record id="chart116000000" model="account.account.template">
        <field name="code">116000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne aktywa pieniężne</field>
    </record>

    <record id="chart117000000" model="account.account.template">
        <field name="code">117000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Inne inwestycje krótkoterminowe</field>
    </record>

    <record id="chart118000000" model="account.account.template">
        <field name="code">118000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart100000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Krótkoterminowe rozliczenia międzyokresowe</field>
    </record>

    <record id="chart200000000" model="account.account.template">
        <field name="code">200000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozrachunki i roszczenia</field>
    </record>

    <record id="chart220000000" model="account.account.template">
        <field name="code">220000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">receivable</field>
        <field name="user_type" ref="account_type_receivable"/>
        <field name="name">Rozrachunki z odbiorcami</field>
    </record>


    <record id="chart221000000" model="account.account.template">
        <field name="code">221000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">payable</field>
        <field name="user_type" ref="account_type_payable"/>
        <field name="name">Rozrachunki z dostawcami</field>
    </record>


    <record id="chart222000000" model="account.account.template">
        <field name="code">222000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozrachunki publicznoprawne</field>
    </record>

    <record id="chart222010000" model="account.account.template">
        <field name="code">222010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z urzędem skarbowym z tytułu VAT</field>
    </record>

    <record id="chart222020000" model="account.account.template">
        <field name="code">222020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">VAT naliczony i jego rozliczenie</field>
    </record>

    <record id="chart222020100" model="account.account.template">
        <field name="code">222020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie naliczonego VAT-23%</field>
    </record>

    <record id="chart222020200" model="account.account.template">
        <field name="code">222020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie naliczonego VAT-8%</field>
    </record>

    <record id="chart222020400" model="account.account.template">
        <field name="code">222020400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie naliczonego VAT-5%</field>
    </record>

    <record id="chart222020300" model="account.account.template">
        <field name="code">222020300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie naliczonego VAT-0%</field>
    </record>

    <record id="chart222030000" model="account.account.template">
        <field name="code">222030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozrachunki z urzędem skarbowym z tytułu VAT należnego</field>
    </record>

    <record id="chart222030100" model="account.account.template">
        <field name="code">222030100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie należnego VAT-23%</field>
    </record>

    <record id="chart222030200" model="account.account.template">
        <field name="code">222030200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie należnego VAT-8%</field>
    </record>

    <record id="chart222030400" model="account.account.template">
        <field name="code">222030400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie należnego VAT-5%</field>
    </record>

    <record id="chart222030300" model="account.account.template">
        <field name="code">222030300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie należnego VAT-0%</field>
    </record>


    <record id="chart222040000" model="account.account.template">
        <field name="code">222040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe rozrachunki publicznoprawne</field>
    </record>

    <record id="chart222040100" model="account.account.template">
        <field name="code">222040100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Pozostałe rozrachunki z urzędem skarbowym</field>
    </record>

    <record id="chart222040200" model="account.account.template">
        <field name="code">222040200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki publicznoprawne z urzędem miasta/gminy</field>
    </record>

    <record id="chart222040300" model="account.account.template">
        <field name="code">222040300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki publicznoprawne z urzędem celnym</field>
    </record>

    <record id="chart222040400" model="account.account.template">
        <field name="code">222040400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki publicznoprawne z ZUS</field>
    </record>

    <record id="chart222040500" model="account.account.template">
        <field name="code">222040500</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart222000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki publicznoprawne z PFRON</field>
    </record>

    <record id="chart223000000" model="account.account.template">
        <field name="code">223000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozrachunki z pracownikami</field>
    </record>

    <record id="chart223010000" model="account.account.template">
        <field name="code">223010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart223000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu wynagrodzeń</field>
    </record>

    <record id="chart223020000" model="account.account.template">
        <field name="code">223020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart223000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu pożyczek udzielonych pracownikom</field>
    </record>

    <record id="chart223090000" model="account.account.template">
        <field name="code">223090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart223000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Inne rozrachunki z pracownikami</field>
    </record>

    <record id="chart224000000" model="account.account.template">
        <field name="code">224000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe rozrachunki</field>
    </record>

    <record id="chart224010000" model="account.account.template">
        <field name="code">224010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pożyczki</field>
    </record>

    <record id="chart224010100" model="account.account.template">
        <field name="code">224010100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Pożyczki otrzymane</field>
    </record>

    <record id="chart224010200" model="account.account.template">
        <field name="code">224010200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Pożyczki udzielone</field>
    </record>

    <record id="chart224020000" model="account.account.template">
        <field name="code">224020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozliczenie niedoborów i nadwyżek</field>
    </record>

    <record id="chart224020100" model="account.account.template">
        <field name="code">224020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie niedoborów</field>
    </record>

    <record id="chart224020200" model="account.account.template">
        <field name="code">224020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozliczenie nadwyżek</field>
    </record>

    <record id="chart224030000" model="account.account.template">
        <field name="code">224030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozrachunki związane z kapitałem zakładowym</field>
    </record>


    <record id="chart224030100" model="account.account.template">
        <field name="code">224030100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu wpłat na kapitał zakładowy</field>
    </record>

    <record id="chart224030200" model="account.account.template">
        <field name="code">224030200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu wkładów niepieniężnych na kapitał zakładowy</field>
    </record>

    <record id="chart224030300" model="account.account.template">
        <field name="code">224030300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu podwyższenia kapitału ze środków własnych spółki</field>
    </record>

    <record id="chart224030400" model="account.account.template">
        <field name="code">224030400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu umorzenia udziałów własnych</field>
    </record>

    <record id="chart224050000" model="account.account.template">
        <field name="code">224050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki wewnątrzzakładowe</field>
    </record>

    <record id="chart224060000" model="account.account.template">
        <field name="code">224060000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Należności dochodzone na drodze sądowej</field>
    </record>


    <record id="chart224070000" model="account.account.template">
        <field name="code">224070000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu dywidend</field>
    </record>

    <record id="chart224080000" model="account.account.template">
        <field name="code">224080000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Rozrachunki z tytułu dopłat i zwrotu dopłat</field>
    </record>

    <record id="chart224090000" model="account.account.template">
        <field name="code">224090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart224000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Pozostałe rozrachunki</field>
    </record>

    <record id="chart228000000" model="account.account.template">
        <field name="code">228000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Odpisy aktualizujące rozrachunki</field>
    </record>

    <record id="chart229000000" model="account.account.template">
        <field name="code">229000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart200000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozrachunki pozabilansowe</field>
    </record>

    <record id="chart229010000" model="account.account.template">
        <field name="code">229010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart229000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Należności warunkowe</field>
    </record>

    <record id="chart229020000" model="account.account.template">
        <field name="code">229020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart229000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Zobowiązania warunkowe</field>
    </record>

    <record id="chart229030000" model="account.account.template">
        <field name="code">229030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart229000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Weksle obce dyskontowane lub indosowane</field>
    </record>

    <record id="chart300000000" model="account.account.template">
        <field name="code">300000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Materiały i towary</field>
    </record>

    <record id="chart330000000" model="account.account.template">
        <field name="code">330000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart300000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozliczenie zakupu</field>
    </record>

    <record id="chart330010000" model="account.account.template">
        <field name="code">330010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rozliczenie zakupu materiałów</field>
    </record>

    <record id="chart330020000" model="account.account.template">
        <field name="code">330020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rozliczenie zakupu towarów</field>
    </record>

    <record id="chart330030000" model="account.account.template">
        <field name="code">330030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rozliczenie zakupu usług obcych</field>
    </record>

    <record id="chart330040000" model="account.account.template">
        <field name="code">330040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rozliczenie zakupu składników aktywów trwałych</field>
    </record>


    <record id="chart330050000" model="account.account.template">
        <field name="code">330050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Rozliczenie wartości materiałów i towarów w drodze</field>
    </record>

    <record id="chart330060000" model="account.account.template">
        <field name="code">330060000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Wartości dostaw niefakturowanych</field>
    </record>


    <record id="chart330070000" model="account.account.template">
        <field name="code">330070000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Opłaty manipulacyjne policzone przez Urząd Celny</field>
    </record>

    <record id="chart330080000" model="account.account.template">
        <field name="code">330080000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Niedobory, szkody i nadwyżki w transporcie</field>
    </record>

    <record id="chart330090000" model="account.account.template">
        <field name="code">330090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart330000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Reklamacje faktur dostawców</field>
    </record>

    <record id="chart331000000" model="account.account.template">
        <field name="code">331000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart300000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Materiały i opakowania</field>
    </record>

    <record id="chart331010000" model="account.account.template">
        <field name="code">331010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart331000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Materiały</field>
    </record>

    <record id="chart331060000" model="account.account.template">
        <field name="code">331060000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart331000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Opakowania</field>
    </record>

    <record id="chart331090000" model="account.account.template">
        <field name="code">331090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart331000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Materiały w przerobie</field>
    </record>

    <record id="chart333000000" model="account.account.template">
        <field name="code">333000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart300000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Towary</field>
    </record>

    <record id="chart333010000" model="account.account.template">
        <field name="code">333010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart333000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Towary w hurcie</field>
    </record>

    <record id="chart333020000" model="account.account.template">
        <field name="code">333020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart333000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Towary w detalu</field>
    </record>

    <record id="chart333030000" model="account.account.template">
        <field name="code">333030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart333000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Towary w zakładach gastronomicznych</field>
    </record>

    <record id="chart333040000" model="account.account.template">
        <field name="code">333040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart333000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Towary skupu</field>
    </record>
    <record id="chart333080000" model="account.account.template">
        <field name="code">333080000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart333000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Towary poza jednostką</field>
    </record>
    <record id="chart333090000" model="account.account.template">
        <field name="code">333090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart333000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Nieruchomości i prawa majątkowe przeznaczone do obrotu</field>
    </record>

    <record id="chart334000000" model="account.account.template">
        <field name="code">334000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart300000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odchylenia od cen ewidencyjnych materiałów i towarów</field>
    </record>

    <record id="chart334010000" model="account.account.template">
        <field name="code">334010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych materiałów</field>
    </record>

    <record id="chart334020000" model="account.account.template">
        <field name="code">334020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odchylenia od cen ewidencyjnych towarów</field>
    </record>

    <record id="chart334020100" model="account.account.template">
        <field name="code">334020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych towarów w hurcie</field>
    </record>

    <record id="chart334020200" model="account.account.template">
        <field name="code">334020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych towarów w detalu</field>
    </record>

    <record id="chart334020300" model="account.account.template">
        <field name="code">334020300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych towarów w zakładach gastronomicznych</field>
    </record>

    <record id="chart334020400" model="account.account.template">
        <field name="code">334020400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych towarów skupu</field>
    </record>

    <record id="chart334060000" model="account.account.template">
        <field name="code">334060000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych opakowań</field>
    </record>

    <record id="chart334070000" model="account.account.template">
        <field name="code">334070000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart334000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia z tytułu aktualizacji wartości zapasów materiałów i towarów</field>
    </record>

    <record id="chart339000000" model="account.account.template">
        <field name="code">339000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart300000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Zapasy obce</field>
    </record>

    <record id="chart400000000" model="account.account.template">
        <field name="code">400000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty według rodzajów i ich rozliczenie</field>
    </record>

    <record id="chart440000000" model="account.account.template">
        <field name="code">440000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart400000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty według rodzajów</field>
    </record>

    <record id="chart440010000" model="account.account.template">
        <field name="code">440010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Zużycie materiałów i energii</field>
    </record>

    <record id="chart440010100" model="account.account.template">
        <field name="code">440010100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Zużycie surowców do wytwarzania produktów</field>
    </record>

    <record id="chart440010200" model="account.account.template">
        <field name="code">440010200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Zużycie energii</field>
    </record>

    <record id="chart440010300" model="account.account.template">
        <field name="code">440010300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Zużycie paliwa do środków transportu</field>
    </record>

    <record id="chart440010400" model="account.account.template">
        <field name="code">440010400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Zużycie materiałów biurowych</field>
    </record>

    <record id="chart440010900" model="account.account.template">
        <field name="code">440010900</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Zużycie innych materiałów</field>
    </record>

    <record id="chart440020000" model="account.account.template">
        <field name="code">440020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Usługi obce</field>
    </record>

    <record id="chart440020100" model="account.account.template">
        <field name="code">440020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Usługi celne</field>
    </record>

    <record id="chart440020200" model="account.account.template">
        <field name="code">440020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Usługi telekomunikacyjne</field>
    </record>

    <record id="chart440020300" model="account.account.template">
        <field name="code">440020300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Usługi pocztowe</field>
    
    </record>

    <record id="chart440020400" model="account.account.template">
        <field name="code">440020400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Usługi kurierskie i transportowe</field>
    
    </record>

    <record id="chart440020500" model="account.account.template">
        <field name="code">440020500</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Analizy sanitarne</field>
    
    </record>

    <record id="chart440020600" model="account.account.template">
        <field name="code">440020600</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Usługi graficzne i drukarskie</field>
    </record>

    <record id="chart440020700" model="account.account.template">
        <field name="code">440020700</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Usługi remontowe</field>
    </record>

    <record id="chart440020900" model="account.account.template">
        <field name="code">440020900</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Pozostałe usługi</field>
    </record>

    <record id="chart440030000" model="account.account.template">
        <field name="code">440030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Podatki i opłaty</field>
    </record>
    <record id="chart440030100" model="account.account.template">
        <field name="code">440030100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Podatek od nieruchomości</field>
    </record>

    <record id="chart440030200" model="account.account.template">
        <field name="code">440030200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Podatek od środków transportowych</field>
    </record>

    <record id="chart440030300" model="account.account.template">
        <field name="code">440030300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Podatek akcyzowy</field>
    </record>

    <record id="chart440030400" model="account.account.template">
        <field name="code">440030400</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">VAT niepodlegający odliczeniu</field>
    </record>

    <record id="chart440030500" model="account.account.template">
        <field name="code">440030500</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Opłaty i prowizje bankowe</field>
    </record>

    <record id="chart440030600" model="account.account.template">
        <field name="code">440030600</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Opłaty sądowe, prawnicze i notarialne</field>
    </record>

    <record id="chart440030700" model="account.account.template">
        <field name="code">440030700</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Opłaty skarbowe</field>
    </record>

    <record id="chart440030800" model="account.account.template">
        <field name="code">440030800</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koncesje</field>
    </record>

    <record id="chart440030900" model="account.account.template">
        <field name="code">440030900</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440030000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Pozostałe podatki i opłaty</field>
    </record>

    <record id="chart440040000" model="account.account.template">
        <field name="code">440040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Wynagrodzenia</field>
    </record>

    <record id="chart440040100" model="account.account.template">
        <field name="code">440040100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440040000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wynagrodzenia pracowników</field>
    </record>

    <record id="chart440040200" model="account.account.template">
        <field name="code">440040200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440040000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wynagrodzenia osób doraźnie zatrudnionych</field>
    </record>

    <record id="chart440050000" model="account.account.template">
        <field name="code">440050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Ubezpieczenia społeczne i inne świadczenia</field>
    </record>

    <record id="chart440050100" model="account.account.template">
        <field name="code">440050100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Składki na ubezpieczenia społeczne, FP, FGŚP</field>
    </record>

    <record id="chart440050200" model="account.account.template">
        <field name="code">440050200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Odpisy na zakładowy fundusz świadczeń socjalnych lub świadczenia urlopowe</field>
    </record>

    <record id="chart440050900" model="account.account.template">
        <field name="code">440050900</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart440050000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Pozostałe świadczenia</field>
    </record>


    <record id="chart441000000" model="account.account.template">
        <field name="code">441000000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart400000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Świadczenia na rzecz pracowników</field>
    
    </record>

    <record id="chart442000000" model="account.account.template">
        <field name="code">442000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart400000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Amortyzacja</field>
    
    </record>

    <record id="chart443000000" model="account.account.template">
        <field name="code">443000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart400000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Pozostałe koszty rodzajowe</field>
    
    </record>

    <record id="chart449000000" model="account.account.template">
        <field name="code">449000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart400000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozliczenie kosztów</field>
    
    </record>

    <record id="chart449010000" model="account.account.template">
        <field name="code">449010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart449000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Nie podlegające rozliczeniu w czasie</field>
    
    </record>

    <record id="chart449020000" model="account.account.template">
        <field name="code">449020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart449000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Przypadające na przyszłe okresy</field>
    
    </record>

    <record id="chart449030000" model="account.account.template">
        <field name="code">449030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart449000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty zgromadzone</field>
    
    </record>

    <record id="chart449040000" model="account.account.template">
        <field name="code">449040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart449000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty nie wliczane do wartości sprzedaży</field>
    
    </record>

    <record id="chart500000000" model="account.account.template">
        <field name="code">500000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty według typów działalności i ich rozliczenie</field>
    </record>

    <record id="chart550000000" model="account.account.template">
        <field name="code">550000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart500000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty działalności podstawowej-produkcyjnej</field>
    </record>

    <record id="chart550010000" model="account.account.template">
        <field name="code">550010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart550000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Rozliczone koszty działalności</field>
    </record>

    <record id="chart550020000" model="account.account.template">
        <field name="code">550020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart550000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty nie zakończonych długotrwałych usług</field>
    </record>

    <record id="chart550030000" model="account.account.template">
        <field name="code">550030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart550000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Straty związane z wykonaniem długotrwałych usług</field>
    </record>

    <record id="chart550040000" model="account.account.template">
        <field name="code">5500400000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart550000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty utrzymania hurtowni</field>
    </record>

    <record id="chart552000000" model="account.account.template">
        <field name="code">552000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart500000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty działalności podstawowej-handlowej</field>
    </record>

    <record id="chart552010000" model="account.account.template">
        <field name="code">552010000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart552000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty utrzymania punktów sprzedaży detalicznej</field>
    </record>

    <record id="chart552030000" model="account.account.template">
        <field name="code">552030000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart552000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty sprzedaży wyrobów</field>
    </record>

    <record id="chart553000000" model="account.account.template">
        <field name="code">553000000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart500000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty działalności pomocniczej</field>
    </record>

    <record id="chart553010000" model="account.account.template">
        <field name="code">553010000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart553000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Świadczenia usług transportowych</field>
    </record>

    <record id="chart553020000" model="account.account.template">
        <field name="code">553020000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart553000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Pozostałe koszty</field>
    </record>

    <record id="chart555000000" model="account.account.template">
        <field name="code">555000000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart500000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty zarządu</field>
    </record>

    <record id="chart555010000" model="account.account.template">
        <field name="code">555010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart555000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszty zarządzania jednostką</field>
    </record>

    <record id="chart555020000" model="account.account.template">
        <field name="code">555020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart555000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Świadczenia usług na potrzeby reprezentacji i reklamy</field>
    </record>

    <record id="chart558000000" model="account.account.template">
        <field name="code">558000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart500000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Rozliczenie kosztów działalności</field>
    </record>

    <record id="chart600000000" model="account.account.template">
        <field name="code">600000000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Produkty i rozliczenia międzyokresowe</field>
    </record>

    <record id="chart660000000" model="account.account.template">
        <field name="code">660000000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart600000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Produkty i półprodukty</field>
    </record>

    <record id="chart660010000" model="account.account.template">
        <field name="code">660010000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart660000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Produkty gotowe</field>
    
    </record>

    <record id="chart660010100" model="account.account.template">
        <field name="code">660010100</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart660010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Produkty gotowe w magazynie</field>
    
    </record>

    <record id="chart660010200" model="account.account.template">
        <field name="code">660010200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart660010000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Produkty gotowe poza jednostką</field>
    </record>

    <record id="chart660020000" model="account.account.template">
        <field name="code">660020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart660000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Półprodukty</field>
    </record>

    <record id="chart662000000" model="account.account.template">
        <field name="code">662000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart600000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Odchylenia od cen ewidencyjnych produktów</field>
    </record>

    <record id="chart662010000" model="account.account.template">
        <field name="code">662010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart662000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia od cen ewidencyjnych produktów</field>
    </record>

    <record id="chart662020000" model="account.account.template">
        <field name="code">662020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart662000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_asset"/>
        <field name="name">Odchylenia z tytułu aktualizacji wartości zapasów produktów</field>
    </record>

    <record id="chart664000000" model="account.account.template">
        <field name="code">664000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart600000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozliczenia międzyokresowe kosztów</field>
    </record>

    <record id="chart664010000" model="account.account.template">
        <field name="code">664010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart664000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Czynne rozliczenia międzyokresowe kosztów</field>
    </record>

    <record id="chart664020000" model="account.account.template">
        <field name="code">664020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart664000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Bierne rozliczenia międzyokresowe kosztów</field>
    </record>

    <record id="chart665000000" model="account.account.template">
        <field name="code">665000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart600000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe rozliczenia międzyokresowe</field>
    </record>

    <record id="chart665010000" model="account.account.template">
        <field name="code">665010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart665000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Aktywa z tytułu odroczonego podatku dochodowego</field>
    </record>

    <record id="chart665020000" model="account.account.template">
        <field name="code">665020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart665000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_cash"/>
        <field name="name">Inne rozliczenia międzyokresowe</field>
    </record>

    <record id="chart700000000" model="account.account.template">
        <field name="code">700000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Przychody i koszty związane z ich osiągnięciem</field>
    </record>

    <record id="chart770000000" model="account.account.template">
        <field name="code">770000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Sprzedaż produktów</field>
    </record>

    <record id="chart770010000" model="account.account.template">
        <field name="code">770010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż produktów na kraj</field>
    </record>

    <record id="chart770020000" model="account.account.template">
        <field name="code">770020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż produktów na eksport</field>
    </record>

    <record id="chart770030000" model="account.account.template">
        <field name="code">770030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż usług na kraj</field>
    </record>

    <record id="chart770040000" model="account.account.template">
        <field name="code">770040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż usług na eksport</field>
    </record>

    <record id="chart770100000" model="account.account.template">
        <field name="code">770100000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty sprzedanych produktów</field>
    
    </record>

    <record id="chart770110000" model="account.account.template">
        <field name="code">770110000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt własny sprzedaży produktów na kraj</field>
    </record>

    <record id="chart770120000" model="account.account.template">
        <field name="code">770120000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart770100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt własny sprzedaży produktów na eksport</field>
    </record>

    <record id="chart770130000" model="account.account.template">
        <field name="code">770130000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt własny sprzedaży usług na kraj</field>
    </record>

    <record id="chart770140000" model="account.account.template">
        <field name="code">770140000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart770100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt własny sprzedaży usług na eksport</field>
    </record>

    <record id="chart773000000" model="account.account.template">
        <field name="code">773000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Sprzedaż towarów</field>
    </record>

    <record id="chart773010000" model="account.account.template">
        <field name="code">773010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart773000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż hurtowa towarów</field>
    </record>

    <record id="chart773020000" model="account.account.template">
        <field name="code">773020000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart773000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż detaliczna towarów</field>
    
    </record>

    <record id="chart773030000" model="account.account.template">
        <field name="code">773030000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart773000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż wysyłkowa towarów</field>
    </record>

    <record id="chart773040000" model="account.account.template">
        <field name="code">773040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart773000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Prowizja komisowa</field>
    </record>

    <record id="chart773100000" model="account.account.template">
        <field name="code">773100000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Wartość sprzedanych towarów w cenach zakupu</field>
    
    </record>

    <record id="pl_a_expense" model="account.account.template">
        <field name="code">773110000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart773100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość sprzedanych towarów w sprzedaży hurtowej</field>
    </record>

    <record id="chart773120000" model="account.account.template">
        <field name="code">773120000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart773100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość sprzedanych towarów w sprzedaży detalicznej</field>
    
    </record>

    <record id="chart773130000" model="account.account.template">
        <field name="code">773130000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart773100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość sprzedanych towarów w sprzedaży wysyłkowej</field>
    </record>

    <record id="chart773140000" model="account.account.template">
        <field name="code">773140000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart773100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Prowizja komisowa</field>
    </record>

    <record id="chart774000000" model="account.account.template">
        <field name="code">774000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Sprzedaż materiałów i opakowań</field>
    </record>

    <record id="chart774010000" model="account.account.template">
        <field name="code">774010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart774000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż materiałów</field>
    </record>

    <record id="chart774020000" model="account.account.template">
        <field name="code">774020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart774000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż opakowań</field>
    </record>

    <record id="chart774030000" model="account.account.template">
        <field name="code">774030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart774000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Sprzedaż odpadów</field>
    </record>

    <record id="chart774100000" model="account.account.template">
        <field name="code">774100000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Wartość sprzedanych materiałów i opakowań</field>
    </record>

    <record id="chart774110000" model="account.account.template">
        <field name="code">774110000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart774100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość w cenach zakupu sprzedanych materiałów</field>
    </record>

    <record id="chart774120000" model="account.account.template">
        <field name="code">774120000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart774100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość w cenach zakupu sprzedanych opakowań</field>
    
    </record>

    <record id="chart774130000" model="account.account.template">
        <field name="code">774130000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart774100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość w cenach zakupu sprzedanych odpadów</field>
    </record>

    <record id="chart775000000" model="account.account.template">
        <field name="code">775000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Przychody finansowe</field>
    </record>

    <record id="chart775010000" model="account.account.template">
        <field name="code">775010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Kwoty należne ze sprzedaży aktywów finansowych</field>
    </record>

    <record id="chart775020000" model="account.account.template">
        <field name="code">775020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Kwoty należne z tytułu dywidend</field>
    </record>

    <record id="chart775030000" model="account.account.template">
        <field name="code">775030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Otrzymane odsetki</field>
    </record>

    <record id="chart775040000" model="account.account.template">
        <field name="code">775040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Przychody ze zbycia inwestycji</field>
    </record>

    <record id="chart775050000" model="account.account.template">
        <field name="code">775050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Aktualizacja wartości inwestycji-przychody</field>
    </record>

    <record id="chart775060000" model="account.account.template">
        <field name="code">775060000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Dodatnie różnice kursu walut</field>
    </record>

    <record id="chart775070000" model="account.account.template">
        <field name="code">775070000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Pozostałe przychody finansowe</field>
    
    </record>

    <record id="chart775100000" model="account.account.template">
        <field name="code">775100000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszty finansowe</field>
    </record>

    <record id="chart775110000" model="account.account.template">
        <field name="code">775110000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość sprzedanych inwestycji</field>
    
    </record>

    <record id="chart775120000" model="account.account.template">
        <field name="code">775120000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart775100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Odpisy z tytułu utraty wartości inwestycji-koszty</field>
    
    </record>

    <record id="chart775130000" model="account.account.template">
        <field name="code">775130000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Odsetki zapłacone</field>
    </record>

    <record id="pl_a_pay" model="account.account.template">
        <field name="code">775140000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Ujemne różnice kursu walut</field>
    </record>

    <record id="chart775190000" model="account.account.template">
        <field name="code">775190000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart775100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Pozostałe koszty finansowe</field>
    </record>

    <record id="chart776000000" model="account.account.template">
        <field name="code">776000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe przychody operacyjne</field>
    </record>

    <record id="chart776010000" model="account.account.template">
        <field name="code">776010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Przychody ze zbycia niefinansowych aktywów trwałych</field>
    </record>

    <record id="chart776020000" model="account.account.template">
        <field name="code">776020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Otrzymane dotacje</field>
    </record>

    <record id="chart776030000" model="account.account.template">
        <field name="code">776030000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Przychody z usług socjalnych</field>
    </record>

    <record id="chart776040000" model="account.account.template">
        <field name="code">776040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Przychody ze wzrostu wartości niefinansowych aktywów trwałych</field>
    </record>

    <record id="chart776090000" model="account.account.template">
        <field name="code">776090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Inne pozostałe przychody operacyjne</field>
    </record>

    <record id="chart776100000" model="account.account.template">
        <field name="code">776100000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe koszty operacyjne</field>
    </record>

    <record id="chart776110000" model="account.account.template">
        <field name="code">776110000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Wartość sprzedanych niefinansowych aktywów trwałych</field>
    </record>

    <record id="chart776120000" model="account.account.template">
        <field name="code">776120000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Dotacje przekazane</field>
    </record>

    <record id="chart776130000" model="account.account.template">
        <field name="code">776130000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Odpisy z tytułu utraty wartości aktywów niefinansowych</field>
    </record>

    <record id="chart776140000" model="account.account.template">
        <field name="code">776140000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart776100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Inne pozostałe koszty operacyjne</field>
    </record>

    <record id="chart777000000" model="account.account.template">
        <field name="code">777000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Zyski nadzwyczajne</field>
    </record>

    <record id="chart777100000" model="account.account.template">
        <field name="code">777100000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Straty nadzwyczajne</field>
    </record>

    <record id="chart779000000" model="account.account.template">
        <field name="code">779000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Obroty wewnętrzne</field>
    </record>

    <record id="chart779010000" model="account.account.template">
        <field name="code">779010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Koszt wyrobów własnej produkcji wydanych do własnych sklepów</field>
    </record>

    <record id="chart779020000" model="account.account.template">
        <field name="code">779020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Świadczenia na rzecz środków trwałych w budowie</field>
    </record>

    <record id="chart779040000" model="account.account.template">
        <field name="code">779040000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Koszt niedoborów produktów</field>
    </record>

    <record id="chart779050000" model="account.account.template">
        <field name="code">779050000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_income"/>
        <field name="name">Koszt zaniechania określonego rodzaju działalności</field>
    </record>

    <record id="chart779100000" model="account.account.template">
        <field name="code">779100000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart700000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Koszt obrotów wewnętrznych</field>
    </record>

    <record id="chart779110000" model="account.account.template">
        <field name="code">779110000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt wytworzenia wyrobów gotowych wydanych do własnych sklepów</field>
    </record>

    <record id="chart779120000" model="account.account.template">
        <field name="code">779120000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt wytworzenia świadczeń na rzecz środków trwałych w budowie</field>
    </record>

    <record id="chart779130000" model="account.account.template">
        <field name="code">779130000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt wytworzenia zakończonych prac rozwojowych</field>
    </record>

    <record id="chart779140000" model="account.account.template">
        <field name="code">779140000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart779100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt wytworzenia produktów uznanych za niedobory</field>
    </record>

    <record id="chart779150000" model="account.account.template">
        <field name="code">779150000</field>
        <field name="reconcile" eval="False"/>    
        <field name="parent_id" ref="chart779100000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_expense"/>
        <field name="name">Koszt zaniechania określonego rodzaju działalności</field>
    </record>

    <record id="chart800000000" model="account.account.template">
        <field name="code">800000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart0"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Kapitały własne i wynik finansowy</field>
    </record>

    <record id="chart880000000" model="account.account.template">
        <field name="code">880000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Kapitał podstawowy</field>
    </record>

    <record id="chart881000000" model="account.account.template">
        <field name="code">881000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe kapitały i fundusze</field>
    </record>

    <record id="chart881100000" model="account.account.template">
        <field name="code">881100000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart881000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Kapitał zapasowy</field>
    </record>

    <record id="chart881200000" model="account.account.template">
        <field name="code">881200000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart881000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Kapitał rezerwowy</field>
    </record>

    <record id="chart881300000" model="account.account.template">
        <field name="code">881300000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart881000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Kapitał z aktualizacji wyceny</field>
    </record>

    <record id="chart881400000" model="account.account.template">
        <field name="code">881400000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart881000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Kapitały wydzielone w jednostce statutowej i zakładach (oddziałach) samodzielnie sporządzających bilans</field>
    </record>

    <record id="chart882000000" model="account.account.template">
        <field name="code">882000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Rozliczenia wyniku finansowego</field>
    </record>

    <record id="chart883000000" model="account.account.template">
        <field name="code">883000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rezerwy</field>
    </record>

    <record id="chart883010000" model="account.account.template">
        <field name="code">883010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Rezerwa z tytułu odroczonego podatku dochodowego</field>
    </record>

    <record id="chart883020000" model="account.account.template">
        <field name="code">883020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rezerwa na świadczenia</field>
    </record>

    <record id="chart883020100" model="account.account.template">
        <field name="code">883020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Rezerwa długoterminowa na świadczenia emerytalne i podobne</field>
    </record>

    <record id="chart883020200" model="account.account.template">
        <field name="code">888030200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Rezerwa krótkoterminowa na świadczenia emerytalne i podobne</field>
    </record>

    <record id="chart883090000" model="account.account.template">
        <field name="code">883090000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Pozostałe rezerwy</field>
    </record>

    <record id="chart883090100" model="account.account.template">
        <field name="code">883090100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883090000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Pozostałe rezerwy długoterminowe</field>
    </record>

    <record id="chart883090200" model="account.account.template">
        <field name="code">883090200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart883090000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Pozostałe rezerwy krótkoterminowe</field>
    </record>

    <record id="chart884000000" model="account.account.template">
        <field name="code">884000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Rozliczenia międzyokresowe</field>
    </record>

    <record id="chart884010000" model="account.account.template">
        <field name="code">884010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart884000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Ujemna wartość firmy</field>
    </record>

    <record id="chart884020000" model="account.account.template">
        <field name="code">884020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart884000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Inne rozliczenia międzyokresowe</field>
    </record>

    <record id="chart884020100" model="account.account.template">
        <field name="code">884020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart884020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Inne rozliczenia międzyokresowe długoterminowe</field>
    </record>

    <record id="chart884020200" model="account.account.template">
        <field name="code">884020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart884020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Inne rozliczenia międzyokresowe krótkoterminowe</field>
    </record>

    <record id="chart885000000" model="account.account.template">
        <field name="code">885000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Fundusze specjalne</field>
    </record>

    <record id="chart885010000" model="account.account.template">
        <field name="code">885010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart885000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Zakładowy fundusz świadczeń socjalnych</field>
    </record>

    <record id="chart885020000" model="account.account.template">
        <field name="code">885020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart885000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Inne fundusze specjalne</field>
    </record>

    <record id="chart885020100" model="account.account.template">
        <field name="code">885020100</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart885020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Zakładowy fundusz rehabilitacji osób niepełnosprawnych</field>
    </record>

    <record id="chart885020200" model="account.account.template">
        <field name="code">885020200</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart885020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Fundusz nagród</field>
    </record>

    <record id="chart885020300" model="account.account.template">
        <field name="code">885020300</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart885020000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Fundusz na remont zasobów mieszkaniowych</field>
    </record>

    <record id="chart886000000" model="account.account.template">
        <field name="code">886000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Wynik finansowy</field>
    </record>

    <record id="chart887000000" model="account.account.template">
        <field name="code">887000000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart800000000"/>
        <field name="type">view</field>
        <field name="user_type" ref="account_type_view"/>
        <field name="name">Podatek dochodowy i inne obowiązkowe obciążenia wyniku finansowego</field>
    </record>

    <record id="chart887010000" model="account.account.template">
        <field name="code">887010000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart887000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Podatek dochodowy od osób prawnych</field>
    </record>

    <record id="chart887020000" model="account.account.template">
        <field name="code">887020000</field>
        <field name="reconcile" eval="False"/>
        <field name="parent_id" ref="chart887000000"/>
        <field name="type">other</field>
        <field name="user_type" ref="account_type_tax"/>
        <field name="name">Inne obowiązkowe obciążenia wyniku finansowego</field>
    </record>

    <!-- Chart template -->
    <record id="pl_chart_template" model="account.chart.template">
        <field name="name">Polska - Plan kont</field>
        <field name="account_root_id" ref="chart0"/>
        <field name="tax_code_root_id" ref="vat_code_tax"/>
        <field name="bank_account_view_id" ref="chart113010000"/>
        <field name="property_account_receivable" ref="chart220000000"/>
        <field name="property_account_payable" ref="chart221000000"/>
        <field name="property_account_expense_categ" ref="chart330020000"/>
        <field name="property_account_income_categ" ref="chart773010000"/>
    </record>
    <record id="pl_chart_template_value" model="ir.values">
        <field name="name">Polska - Plan kont</field>
        <field name="model">account.chart.template</field>
        <field name="key">default</field>
        <field name="res_id" ref="pl_chart_template"/>
        <field name="value" ref="base.PLZ"/>
    </record>
    
</data>
</openerp>
