path: root/sql-ledger/sql/Colombia-PUC-chart.sql

--
-- Plan único de Cuentas de Colombia, elaborado por Rene Real Hernandez (SDI S.A.), Francico Padilla (SDI S.A.), 
-- Silfredo Godoy Chavez (CaribeNet S.A.),
-- Lourdes Mejía Martinez (CaribeNet S.A.) y Dirk Enrique Seiffert (CaribeNet S.A.) 
-- Si quieres aportar: Contactenos www.caribenet.com - info@caribenet.com
--

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INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('11', 'ACTIVO DISPONIBLE', 'H', 'A', '', '11');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1105', 'CAJA', 'H', 'A', '', '1105');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('110505', 'CAJA GENERAL', 'H', 'A', '', '110505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('110510', 'CAJAS MENORES', 'H', 'A', '', '110510');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1110', 'BANCOS', 'H', 'A', '', '1110');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('111005', 'BANCOS MONEDA NACIONAL', 'H', 'A', '', '111005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1120', 'CUENTAS DE AHORRO', 'H', 'A', '', '1120');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('112005', 'CUENTAS DE AHORRO EN BANCOS', 'H', 'A', '', '112005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('12', 'INVERSIONES', 'H', 'A', '', '12');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1205', 'ACCIONES', 'H', 'A', '', '1205');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1210', 'CUOTAS PARTES DE INTERES SOCIAL', 'H', 'A', '', '1210');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1215', 'BONOS', 'H', 'A', '', '1215');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1220', 'CEDULAS', 'H', 'A', '', '1220');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1225', 'CERTIFICADOS', 'H', 'A', '', '1225');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1230', 'PAPELES COMERCIALES', 'H', 'A', '', '1230');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1235', 'TITULOS', 'H', 'A', '', '1235');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1240', 'ACEPTACIONES BANCARIAS O FINANCI', 'H', 'A', '', '1240');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1245', 'DERECHOS FIDUCIARIOS', 'H', 'A', '', '1245');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('13', 'CUENTAS POR COBRAR', 'H', 'A', '', '13');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1305', 'CUENTAS POR COBRAR CLIENTES', 'H', 'A', '', '1305');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('130505', 'CLIENTES NACIONALES', 'H', 'A', '', '130505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('130510', 'CLIENTES DEL EXTERIOR', 'H', 'A', '', '130510');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1310', 'CUENTAS CORRIENTES COMERCIALES', 'H', 'A', '', '1310');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1330', 'ANTICIPO Y AVANCES', 'H', 'A', '', '1330');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('133005', 'ANTICIPO A PROVEEDORES', 'H', 'A', '', '133005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('133010', 'ANTICIPO A CONTRATISTAS', 'H', 'A', '', '133010');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('133015', 'ANTICIPO A TRABAJADORES', 'H', 'A', '', '133015');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1340', 'PROMESAS DE COMPRAVENTA', 'H', 'A', '', '1340');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('134005', 'DE BIENES RAICES', 'H', 'A', '', '134005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1340050001', 'Promesas Compra Venta Bienes Rai', 'A', 'A', '', '1340050001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1345', 'INGRESOS POR COBRAR', 'H', 'A', '', '1345');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1350', 'RETENCIONES SOBRE CONTRATOS', 'H', 'A', '', '1350');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135005', 'DE CONTRATOS DE CONSTRUCCION', 'H', 'A', '', '135005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135010', 'DE PRESTACION DE SERVICIOS', 'H', 'A', '', '135010');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135095', 'RETENCION SOBRE OTROS CONTRATOS', 'H', 'A', '', '135095');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355', 'ANTICIPO DE IMPUESTOS', 'H', 'A', '', '1355');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135505', 'ANTICIPO DE IMPUESTO DE RENTA', 'H', 'A', '', '135505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355050001', 'Anticipo de Impuesto de Renta', 'A', 'A', '', '1355050001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135510', 'ANTICIPO DE IMPTO DE IND. Y CCIO', 'H', 'A', '', '135510');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355100001', 'Anticipo de Industria y Comercio', 'A', 'A', '', '1355100001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135515', 'RETENCION EN LA FUENTE', 'H', 'A', '', '135515');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150002', 'Retefuente 10% Honorarios', 'A', 'A', '', '1355150002');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150004', 'Retefuente Alquiler Bienes R. 4%', 'A', 'A', '', '1355150004');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150005', 'Retefuente Obras Civiles 1%', 'A', 'A', '', '1355150005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150006', 'Retefuente 6% servicios', 'A', 'A', '', '1355150006');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150007', 'Retencion en la fuente 3.5%', 'A', 'A', '', '1355150007');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135517', 'IMPUESTO A LAS VENTAS RETENIDO', 'H', 'A', '', '135517');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135518', 'IMPUESTO DE IND. Y CCIO RETENIDO', 'H', 'A', '', '135518');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355180001', 'Ica Retenido', 'A', 'A', '', '1355180001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135520', 'SOBRANTE EN LIQUIDACION PRIVADA', 'H', 'A', '', '135520');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355200001', 'Saldo a Favor en Renta', 'A', 'A', '', '1355200001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355200002', 'Sobrante en Declaracion de IVA', 'A', 'A', '', '1355200002');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1380', 'DEUDORES VARIOS', 'H', 'A', '', '1380');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('138020', 'CUENTAS POR COBRAR A TERCEROS', 'H', 'A', '', '138020');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1380200001', 'Cuentas por Cobrar a Terceros', 'A', 'A', '', '1380200001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('138095', 'OTROS DEUDORES VARIOS', 'H', 'A', '', '138095');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1380950001', 'Deudores Varios Otros', 'A', 'A', '', '1380950001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1390', 'DEUDAS DE DIFICIL COBRO', 'H', 'A', '', '1390');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1399', 'PROVISIONES', 'H', 'A', '', '1399');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('139905', 'PROVISION CLIENTES', 'H', 'A', '', '139905');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1399050001', 'Provision cartera Dificil Cobro', 'A', 'A', '', '1399050001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('14', 'INVENTARIOS', 'H', 'A', '', '14');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1410', 'PRODUCTOS EN PROCESO', 'H', 'A', '', '1410');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('141005', 'PRODUCTOS EN PROCESO', 'H', 'A', '', '141005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('141099', 'AJ. POR INFLACION INV. EN PROCES', 'H', 'A', '', '141099');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1415', 'OBRAS DE CONSTRUCCION EN CURSO', 'H', 'A', '', '1415');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1420', 'CONTRATOS EN EJECUCION', 'H', 'A', '', '1420');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('142099', 'AJ.POR INFLACION CTOS EN EJECUCI', 'H', 'A', '', '142099');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1430', 'PRODUCTOS TERMINADOS', 'H', 'A', '', '1430');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143005', 'PRODUCTOS MANUFACTURADOS', 'H', 'A', '', '143005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143099', 'AJ.POR INFLACION INV.PROD.TERMIN', 'H', 'A', '', '143099');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1435', 'MERCANCIAS NO FABRICADAS', 'H', 'A', '', '1435');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143505', 'MCIA NO FABRICADA POR LA EMPRESA', 'H', 'A', '', '143505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143599', 'AJ.POR INFL.MCIA NO FAB.EMPRESA', 'H', 'A', '', '143599');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1465', 'INVENTARIOS EN TRANSITO', 'H', 'A', '', '1465');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('146505', 'INVENTARIOS EN TRANSITO', 'H', 'A', '', '146505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('146599', 'AJ.POR INFLACION INV.EN TRANSITO', 'H', 'A', '', '146599');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15', 'PROPIEDAD PLANTA Y EQUIPO', 'H', 'A', '', '15');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1504', 'TERRENOS', 'H', 'A', '', '1504');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1508', 'CONSTRUCCIONES EN CURSO', 'H', 'A', '', '1508');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1512', 'MAQUINARIA Y EQUIPO EN MONTAJE', 'H', 'A', '', '1512');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1516', 'CONSTRUCCIONES Y EDIFICACIONES', 'H', 'A', '', '1516');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('151610', 'OFICINAS', 'H', 'A', '', '151610');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('151699', 'AJUSTES POR INFLACION CONSTRUCCI', 'H', 'A', '', '151699');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15169910', 'AJ. INFL. OFICINAS - LOCALES', 'H', 'A', '', '15169910');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1520', 'MAQUINARIA Y EQUIPO', 'H', 'A', '', '1520');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152001', 'CONTRATOS YOPAL', 'H', 'A', '', '152001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152002', 'BODEGA', 'H', 'A', '', '152002');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152099', 'AJUSTES POR INFLACION', 'H', 'A', '', '152099');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15209902', 'AJUSTES POR INFLACION EQ.BODEGA', 'H', 'A', '', '15209902');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1524', 'EQUIPOS DE OFICINA', 'H', 'A', '', '1524');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152405', 'MUEBLES Y ENSERES', 'H', 'A', '', '152405');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152410', 'EQUIPOS', 'H', 'A', '', '152410');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152499', 'AJUSTES POR INFLACION', 'H', 'A', '', '152499');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15249910', 'AJUSTES POR INFLACION', 'H', 'A', '', '15249910');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1528', 'EQUIPOS DE COMPUTACION Y COMUNIC', 'H', 'A', '', '1528');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152805', 'EQUIPOS DE PROCESAMIENTO DE DATO', 'H', 'A', '', '152805');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1528050001', 'Cinco Computadores', 'A', 'A', '', '1528050001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152899', 'AJUSTES POR INFLACION', 'H', 'A', '', '152899');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15289905', 'AJ. INFL. EQ. PROCESAMIENTO DATO', 'H', 'A', '', '15289905');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1528990501', 'Aj. por Inflac. Cinco Computador', 'A', 'A', '', '1528990501');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1540', 'FLOTA Y EQUIPO DE TRANSPORTE', 'H', 'A', '', '1540');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('154005', 'AUTOS, CAMIONETAS Y CAMPEROS', 'H', 'A', '', '154005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('154099', 'AJUSTES POR INFLACION', 'H', 'A', '', '154099');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15409905', 'AJ. INFL. AUTOS CAMPEROS CMIONET', 'H', 'A', '', '15409905');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1540990501', 'Aj. Infl. Autos y Camperos', 'A', 'A', '', '1540990501');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592', 'DEPRECIACION ACUMULADA', 'H', 'A', '', '1592');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159205', 'DEPREC.DE CONSTRUCCIONES Y EDIFI', 'H', 'A', '', '159205');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159210', 'DEPREC. MAQUINARIA Y EQUIPO', 'H', 'A', '', '159210');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159215', 'DEPRECIACION EQUIPO DE OFICINA', 'H', 'A', '', '159215');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159220', 'DEPRECIACION EQ. COMPUTACION Y C', 'H', 'A', '', '159220');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592200001', 'Depreciacion Cinco Computadores', 'A', 'A', '', '1592200001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159235', 'DEPRECIACION FLOTA DE TRANSPORTE', 'H', 'A', '', '159235');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159299', 'AJUSTES POR INFLACION', 'H', 'A', '', '159299');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990005', 'Aj.Infl. Construc. y Edificacion', 'A', 'A', '', '1592990005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990010', 'Aj.Infl. Maquinaria y Equipo', 'A', 'A', '', '1592990010');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990015', 'Aj. Infl. Equipos de Oficina', 'A', 'A', '', '1592990015');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990020', 'Aj. Infl. Eq. Computac. y Comuni', 'A', 'A', '', '1592990020');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990035', 'Aj. Infl. Flota y Eq. de transpo', 'A', 'A', '', '1592990035');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('19', 'VALORIZACIONES', 'H', 'A', '', '19');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1905', 'VALORIZACIONES DE INVERSIONES', 'H', 'A', '', '1905');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1910', 'DE PROPIEDAD PLANTA Y EQUIPOS', 'H', 'A', '', '1910');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('191008', 'DE CONSTRUCCIONES Y EDIFICACIONE', 'H', 'A', '', '191008');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1995', 'VALORIZACION DE OTROS ACTIVOS', 'H', 'A', '', '1995');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2', 'PASIVOS', 'H', 'L', '', '2');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('21', 'OBLIGACIONES FINANCIERAS', 'H', 'L', '', '21');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2105', 'BANCOS NACIONALES', 'H', 'L', '', '2105');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('210505', 'SOBREGIROS', 'H', 'L', '', '210505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2105050001', 'Sobregiros Bancarios', 'A', 'L', '', '2105050001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('210510', 'PAGARES', 'H', 'L', '', '210510');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2105100001', 'Pagares', 'A', 'L', '', '2105100001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2130', 'ENTIDADES FINANCIERAS DEL EXTERI', 'H', 'L', '', '2130');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2145', 'OBLIGACIONES GUBERNAMENTALES', 'H', 'L', '', '2145');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2195', 'OTRAS OBLIGACIONES', 'H', 'L', '', '2195');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('219505', 'OBLIGACIONES CON PARTICULARES', 'H', 'L', '', '219505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2195050001', 'Otras obligaciones con Particula', 'A', 'L', '', '2195050001');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('219510', 'OBLIGACIONES COMPA?IAS VINCULADA', 'H', 'L', '', '219510');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('22', 'PROVEEDORES', 'H', 'L', '', '22');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2205', 'PROVEEDORES NACIONALES', 'H', 'L', '', '2205');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('220505', 'PROVEEDORES NACIONALES', 'H', 'L', '', '220505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('23', 'CUENTAS POR PAGAR', 'H', 'L', '', '23');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2320', 'CUENTAS POR PAGAR A CONTRATISTAS', 'H', 'L', '', '2320');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('232005', 'CUENTAS POR PAGAR A CONTRATISTAS', 'H', 'L', '', '232005');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2335', 'COSTOS Y GASTOS POR PAGAR', 'H', 'L', '', '2335');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('233505', 'GASTOS FINANCIEROS', 'H', 'L', '', '233505');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('233510', 'GASTOS LEGALES', 'H', 'L', '', '233510');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('233515', 'LIBROS SUSCRIPCIONES PERIODICOS', 'H', 'L', '', '233515');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('233520', 'COMISIONES', 'H', 'L', '', '233520');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('233525', 'HONORARIOS', 'H', 'L', '', '233525');
INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('233530', 'SERVICIOS TECNICOS', 'H', 'L', '', '233530');
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