OCA/l10n-ecuador

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l10n_ec/data/account.account.template.csv

Summary

Maintainability
Test Coverage
"id","reconcile","code","name","user_type_id/id","chart_template_id:id"
"1010201","False","1010201","ACTIVOS FINANCIEROS A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS","account.data_account_type_current_assets","l10n_ec"
"1010202","False","1010202","ACTIVOS FINANCIEROS DISPONIBLES PARA LA VENTA","account.data_account_type_current_assets","l10n_ec"
"1010203","False","1010203","ACTIVOS FINANCIEROS MANTENIDOS HASTA EL VENCIMIENTO","account.data_account_type_current_assets","l10n_ec"
"1010204","False","1010204","(-) PROVISION POR DETERIORO","account.data_account_type_current_assets","l10n_ec"
"101020501","True","101020501","DE ACTIVIDADES ORDINARIAS QUE GENEREN INTERESES","account.data_account_type_receivable","l10n_ec"
"101020502","True","101020502","DE ACTIVIDADES ORDINARIAS QUE NO GENEREN INTERESES","account.data_account_type_receivable","l10n_ec"
"1010206","True","1010206","DOCUMENTOS Y CUENTAS POR COBRAR CLIENTES RELACIONADOS","account.data_account_type_receivable","l10n_ec"
"1010207","True","1010207","OTRAS CUENTAS POR COBRAR RELACIONADAS","account.data_account_type_receivable","l10n_ec"
"1010208","True","1010208","OTRAS CUENTAS POR COBRAR","account.data_account_type_receivable","l10n_ec"
"1010209","False","1010209","(-) PROVISIÓN CUENTAS INCOBRABLES Y DETERIORO","account.data_account_type_current_assets","l10n_ec"
"1010301","False","1010301","INVENTARIOS DE MATERIA PRIMA","account.data_account_type_current_assets","l10n_ec"
"1010302","False","1010302","INVENTARIOS DE PRODUCTOS EN PROCESO","account.data_account_type_current_assets","l10n_ec"
"1010303","False","1010303","INVENTARIOS DE SUMINISTROS O MATERIALES A SER CONSUMIDOS EN EL PROCESO DE PRODUCCIÓN","account.data_account_type_current_assets","l10n_ec"
"1010304","False","1010304","INVENTARIOS DE SUMINISTROS O MATERIALES A SER CONSUMIDOS EN LA PRESTACIÓN DE SERVICIO","account.data_account_type_current_assets","l10n_ec"
"1010305","False","1010305","INVENTARIOS DE PRODUCTOS TERMINADOS Y MERCADERIA EN ALMACÉN - PRODUCIDO POR LA COMPAÑÍA","account.data_account_type_current_assets","l10n_ec"
"1010306","False","1010306","INVENTARIOS DE PRODUCTOS TERMINADOS Y MERCADERIA EN ALMACÉN - COMPRADO DE TERCEROS","account.data_account_type_current_assets","l10n_ec"
"1010307","False","1010307","MERCADERÍAS EN TRÁNSITO","account.data_account_type_current_assets","l10n_ec"
"1010308","False","1010308","OBRAS EN CONSTRUCCION","account.data_account_type_current_assets","l10n_ec"
"1010309","False","1010309","OBRAS TERMINADAS","account.data_account_type_current_assets","l10n_ec"
"1010310","False","1010310","MATERIALES O BIENES PARA LA CONSTRUCCIÓN","account.data_account_type_current_assets","l10n_ec"
"1010311","False","1010311","INVENTARIOS REPUESTOS, HERRAMIENTAS Y ACCESORIOS","account.data_account_type_current_assets","l10n_ec"
"1010312","False","1010312","OTROS INVENTARIOS","account.data_account_type_current_assets","l10n_ec"
"1010313","False","1010313","(-) PROVISIÓN POR VALOR NETO DE REALIZACIÓN Y OTRAS PÉRDIDAS EN EL INVENTARIO","account.data_account_type_current_assets","l10n_ec"
"1010401","True","1010401","SEGUROS PAGADOS POR ANTICIPADO","account.data_account_type_prepayments","l10n_ec"
"1010402","True","1010402","ARRIENDOS PAGADOS POR ANTICIPADO","account.data_account_type_prepayments","l10n_ec"
"1010403","True","1010403","ANTICIPOS A PROVEEDORES","account.data_account_type_prepayments","l10n_ec"
"1010404","True","1010404","OTROS ANTICIPOS ENTREGADOS","account.data_account_type_prepayments","l10n_ec"
"1010501","False","1010501","CRÉDITO TRIBUTARIO A FAVOR DE LA EMPRESA (IVA)","account.data_account_type_non_current_assets","l10n_ec"
"1010502","False","1010502","CRÉDITO TRIBUTARIO A FAVOR DE LA EMPRESA ( I. R.)","account.data_account_type_non_current_assets","l10n_ec"
"1010503","False","1010503","ANTICIPO DE IMPUESTO A LA RENTA","account.data_account_type_non_current_assets","l10n_ec"
"10106","False","10106","ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA Y OPERACIONES DISCONTINUADAS","account.data_account_type_non_current_assets","l10n_ec"
"10107","False","10107","CONSTRUCCIONES EN PROCESO (NIC 11 Y SECC.23 PYMES)","account.data_account_type_fixed_assets","l10n_ec"
"10108","False","10108","OTROS ACTIVOS CORRIENTES","account.data_account_type_non_current_assets","l10n_ec"
"1020101","False","1020101","TERRENOS","account.data_account_type_fixed_assets","l10n_ec"
"1020102","False","1020102","EDIFICIOS","account.data_account_type_fixed_assets","l10n_ec"
"1020103","False","1020103","CONTRUCCIONES EN CURSO","account.data_account_type_fixed_assets","l10n_ec"
"1020104","False","1020104","INSTALACIONES","account.data_account_type_fixed_assets","l10n_ec"
"1020105","False","1020105","MUEBLES Y ENSERES","account.data_account_type_fixed_assets","l10n_ec"
"1020106","False","1020106","MAQUINARIA Y EQUIPO","account.data_account_type_fixed_assets","l10n_ec"
"1020107","False","1020107","NAVES, AERONAVES, BARCAZAS Y SIMILARES","account.data_account_type_fixed_assets","l10n_ec"
"1020108","False","1020108","EQUIPO DE COMPUTACIÓN","account.data_account_type_fixed_assets","l10n_ec"
"1020109","False","1020109","VEHÍCULOS, EQUIPOS DE TRANSPORTE Y EQUIPO CAMINERO MÓVIL","account.data_account_type_fixed_assets","l10n_ec"
"1020110","False","1020110","OTROS PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_fixed_assets","l10n_ec"
"1020111","False","1020111","REPUESTOS Y HERRAMIENTAS","account.data_account_type_fixed_assets","l10n_ec"
"1020112","False","1020112","(-) DEPRECIACIÓN ACUMULADA PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_fixed_assets","l10n_ec"
"1020113","False","1020113","(-) DETERIORO  ACUMULADO DE PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_fixed_assets","l10n_ec"
"102011401","False","102011401","ACTIVOS DE EXPLORACIÓN Y EXPLOTACIÓN","account.data_account_type_fixed_assets","l10n_ec"
"102011402","False","102011402","(-) AMORTIZACIÓN ACUMULADA DE ACTIVOS DE EXLORACIÓN Y EXPLOTACIÓN","account.data_account_type_fixed_assets","l10n_ec"
"102011403","False","102011403","(-) DETERIORO ACUMULADO DE ACTIVOS DE EXPLORACIÓN Y EXPLOTACIÓN","account.data_account_type_fixed_assets","l10n_ec"
"1020201","False","1020201","TERRENOS","account.data_account_type_fixed_assets","l10n_ec"
"1020202","False","1020202","EDIFICIOS","account.data_account_type_fixed_assets","l10n_ec"
"1020203","False","1020203","(-) DEPRECIACION ACUMULADA DE PROPIEDADES DE INVERSIÓN","account.data_account_type_fixed_assets","l10n_ec"
"1020204","False","1020204","(-) DETERIORO ACUMULADO DE PROPIEDADES DE INVERSIÓN","account.data_account_type_fixed_assets","l10n_ec"
"1020301","False","1020301","ANIMALES VIVOS EN CRECIMIENTO","account.data_account_type_fixed_assets","l10n_ec"
"1020302","False","1020302","ANIMALES VIVOS EN PRODUCCIÓN","account.data_account_type_fixed_assets","l10n_ec"
"1020303","False","1020303","PLANTAS EN CRECIMIENTO","account.data_account_type_fixed_assets","l10n_ec"
"1020304","False","1020304","PLANTAS EN PRODUCCIÓN","account.data_account_type_fixed_assets","l10n_ec"
"1020305","False","1020305","(-) DEPRECIACIÓN ACUMULADA DE ACTIVOS BIOLÓGICOS","account.data_account_type_fixed_assets","l10n_ec"
"1020306","False","1020306","(-) DETERIORO ACUMULADO DE ACTIVOS BIOLÓGICOS","account.data_account_type_fixed_assets","l10n_ec"
"1020401","False","1020401","PLUSVALÍAS","account.data_account_type_fixed_assets","l10n_ec"
"1020402","False","1020402","MARCAS, PATENTES, DERECHOS DE LLAVE, CUOTAS PATRIMONIALES  Y OTROS SIMILARES","account.data_account_type_fixed_assets","l10n_ec"
"1020403","False","1020403","ACTIVOS DE EXPLORACION Y EXPLOTACION","account.data_account_type_fixed_assets","l10n_ec"
"1020404","False","1020404","(-) AMORTIZACIÓN ACUMULADA DE ACTIVO INTANGIBLE","account.data_account_type_fixed_assets","l10n_ec"
"1020405","False","1020405","(-) DETERIORO ACUMULADO DE ACTIVO INTANGIBLE","account.data_account_type_fixed_assets","l10n_ec"
"1020406","False","1020406","OTROS INTANGIBLES","account.data_account_type_fixed_assets","l10n_ec"
"10205","False","10205","ACTIVOS POR IMPUESTOS DIFERIDOS","account.data_account_type_fixed_assets","l10n_ec"
"1020601","False","1020601","ACTIVOS FINANCIEROS MANTENIDOS HASTA EL VENCIMIENTO","account.data_account_type_fixed_assets","l10n_ec"
"1020602","False","1020602","(-) PROVISIÓN POR DETERIORO DE ACTIVOS FINANCIEROS MANTENIDOS HASTA EL VENCIMIENTO","account.data_account_type_fixed_assets","l10n_ec"
"1020603","False","1020603","DOCUMENTOS Y CUENTAS POR COBRAR","account.data_account_type_fixed_assets","l10n_ec"
"1020604","False","1020604","(-) PROVISIÓN CUENTAS INCOBRABLES DE ACTIVOS FINANCIEROS NO CORRIENTES","account.data_account_type_fixed_assets","l10n_ec"
"1020701","False","1020701","INVERSIONES SUBSIDIARIAS","account.data_account_type_fixed_assets","l10n_ec"
"1020702","False","1020702","INVERSIONES ASOCIADAS","account.data_account_type_fixed_assets","l10n_ec"
"1020703","False","1020703","INVERSIONES NEGOCIOS CONJUNTOS","account.data_account_type_fixed_assets","l10n_ec"
"1020704","False","1020704","OTRAS INVERSIONES","account.data_account_type_fixed_assets","l10n_ec"
"1020705","False","1020705","(-) PROVISIÓN VALUACIÓN DE INVERSIONES","account.data_account_type_fixed_assets","l10n_ec"
"1020706","False","1020706","OTROS ACTIVOS NO CORRIENTES","account.data_account_type_fixed_assets","l10n_ec"
"20101","False","20101","PASIVOS FINANCIEROS A VALOR RAZONABLE CON CAMBIOS EN RESULTADO","account.data_account_type_current_liabilities","l10n_ec"
"20102","False","20102","PASIVOS POR CONTRATOS DE ARRENDAMIENTO FINANCIEROS","account.data_account_type_current_liabilities","l10n_ec"
"2010301","True","2010301","LOCALES","account.data_account_type_payable","l10n_ec"
"2010302","True","2010302","DEL EXTERIOR","account.data_account_type_payable","l10n_ec"
"2010401","False","2010401","LOCALES","account.data_account_type_current_liabilities","l10n_ec"
"2010402","False","2010402","DEL EXTERIOR","account.data_account_type_current_liabilities","l10n_ec"
"2010501","False","2010501","LOCALES","account.data_account_type_current_liabilities","l10n_ec"
"2010502","False","2010502","DEL EXTERIOR","account.data_account_type_current_liabilities","l10n_ec"
"20106","False","20106","PORCIÓN CORRIENTE DE OBLIGACIONES EMITIDAS","account.data_account_type_current_liabilities","l10n_ec"
"2010701","False","2010701","CON LA ADMINISTRACIÓN TRIBUTARIA","account.data_account_type_current_liabilities","l10n_ec"
"2010702","False","2010702","IMPUESTO A LA RENTA POR PAGAR DEL EJERCICIO","account.data_account_type_current_liabilities","l10n_ec"
"2010703","False","2010703","CON EL IESS","account.data_account_type_current_liabilities","l10n_ec"
"2010704","False","2010704","POR BENEFICIOS DE LEY A EMPLEADOS","account.data_account_type_current_liabilities","l10n_ec"
"2010705","False","2010705","PARTICIPACIÓN TRABAJADORES POR PAGAR DEL EJERCICIO","account.data_account_type_current_liabilities","l10n_ec"
"2010706","False","2010706","DIVIDENDOS POR PAGAR","account.data_account_type_current_liabilities","l10n_ec"
"20108","False","20108","CUENTAS POR PAGAR DIVERSAS – RELACIONADAS","account.data_account_type_current_liabilities","l10n_ec"
"20109","False","20109","OTROS PASIVOS FINANCIEROS","account.data_account_type_current_liabilities","l10n_ec"
"20110","True","20110","ANTICIPOS DE CLIENTES","account.data_account_type_current_liabilities","l10n_ec"
"20111","False","20111","PASIVOS DIRECTAMENTE ASOCIADOS CON LOS ACTIVOS NO CORRIENTES Y OPERACIONES DISCONTINUADAS","account.data_account_type_current_liabilities","l10n_ec"
"2011201","False","2011201","JUBILACIÓN PATRONAL","account.data_account_type_current_liabilities","l10n_ec"
"2011202","False","2011202","OTROS BENEFICIOS A LARGO PLAZO PARA LOS EMPLEADOS","account.data_account_type_current_liabilities","l10n_ec"
"20113","False","20113","OTROS PASIVOS CORRIENTES","account.data_account_type_current_liabilities","l10n_ec"
"20201","False","20201","PASIVOS POR CONTRATOS DE ARRENDAMIENTO FINANCIERO","account.data_account_type_non_current_liabilities","l10n_ec"
"2020201","False","2020201","LOCALES","account.data_account_type_non_current_liabilities","l10n_ec"
"2020202","False","2020202","DEL EXTERIOR","account.data_account_type_non_current_liabilities","l10n_ec"
"2020301","False","2020301","LOCALES","account.data_account_type_non_current_liabilities","l10n_ec"
"2020302","False","2020302","DEL EXTERIOR","account.data_account_type_non_current_liabilities","l10n_ec"
"2020401","False","2020401","LOCALES","account.data_account_type_non_current_liabilities","l10n_ec"
"2020402","False","2020402","DEL EXTERIOR","account.data_account_type_non_current_liabilities","l10n_ec"
"20205","False","20205","OBLIGACIONES EMITIDAS","account.data_account_type_non_current_liabilities","l10n_ec"
"20206","True","20206","ANTICIPOS DE CLIENTES","account.data_account_type_non_current_liabilities","l10n_ec"
"2020701","False","2020701","JUBILACIÓN PATRONAL","account.data_account_type_non_current_liabilities","l10n_ec"
"2020702","False","2020702","OTROS BENEFICIOS NO CORRIENTES PARA LOS EMPLEADOS","account.data_account_type_non_current_liabilities","l10n_ec"
"20208","False","20208","OTRAS PROVISIONES","account.data_account_type_non_current_liabilities","l10n_ec"
"2020901","False","2020901","INGRESOS DIFERIDOS","account.data_account_type_non_current_liabilities","l10n_ec"
"2020902","False","2020902","PASIVOS POR IMPUESTOS DIFERIDOS","account.data_account_type_non_current_liabilities","l10n_ec"
"20210","False","20210","OTROS PASIVOS NO CORRIENTES","account.data_account_type_non_current_liabilities","l10n_ec"
"30101","False","30101","CAPITAL SUSCRITO o ASIGNADO","account.data_account_type_equity","l10n_ec"
"30102","False","30102","(-) CAPITAL SUSCRITO NO PAGADO, ACCIONES EN TESORERÍA","account.data_account_type_equity","l10n_ec"
"302","False","302","APORTES DE SOCIOS O ACCIONISTAS PARA FUTURA CAPITALIZACIÓN","account.data_account_type_equity","l10n_ec"
"303","False","303","PRIMA POR EMISION PRIMARIA DE ACCIONES","account.data_account_type_equity","l10n_ec"
"30401","False","30401","RESERVA LEGAL","account.data_account_type_equity","l10n_ec"
"30402","False","30402","RESERVAS FACULTATIVA Y ESTATUTARIA","account.data_account_type_equity","l10n_ec"
"30501","False","30501","SUPERAVIT DE ACTIVOS FINANCIEROS DISPONIBLES PARA LA VENTA","account.data_account_type_equity","l10n_ec"
"30502","False","30502","SUPERAVIT POR REVALUACIÓN DE PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_equity","l10n_ec"
"30503","False","30503","SUPERAVIT POR REVALUACION DE ACTIVOS INTANGIBLES","account.data_account_type_equity","l10n_ec"
"30504","False","30504","OTROS SUPERAVIT POR REVALUACION","account.data_account_type_equity","l10n_ec"
"30601","False","30601","GANACIAS ACUMULADAS","account.data_account_type_equity","l10n_ec"
"30602","False","30602","(-) PÉRDIDAS ACUMULADAS","account.data_account_type_equity","l10n_ec"
"30603","False","30603","RESULTADOS ACUMULADOS PROVENIENTES DE LA ADOPCIÓN POR PRIMERA VEZ DE LAS NIIF","account.data_account_type_equity","l10n_ec"
"30604","False","30604","RESERVA DE CAPITAL","account.data_account_type_equity","l10n_ec"
"30605","False","30605","RESERVA POR DONACIONES","account.data_account_type_equity","l10n_ec"
"30606","False","30606","RESERVA POR VALUACIÓN","account.data_account_type_equity","l10n_ec"
"30607","False","30607","SUPERÁVIT POR REVALUACIÓN DE INVERSIONES","account.data_account_type_equity","l10n_ec"
"30701","False","30701","GANANCIA NETA DEL PERIODO","account.data_account_type_equity","l10n_ec"
"30702","False","30702","(-) PÉRDIDA NETA DEL PERIODO","account.data_account_type_equity","l10n_ec"
"31","False","31","PARTICIPACIÓN NO CONTROLADORA","account.data_account_type_equity","l10n_ec"
"4101","False","4101","VENTA DE BIENES","account.data_account_type_revenue","l10n_ec"
"4102","False","4102","PRESTACIÓN DE SERVICIOS","account.data_account_type_revenue","l10n_ec"
"4103","False","4103","CONTRATOS DE CONSTRUCCIÓN","account.data_account_type_revenue","l10n_ec"
"4104","False","4104","SUBVENCIONES DEL GOBIERNO","account.data_account_type_revenue","l10n_ec"
"4105","False","4105","REGALÍAS","account.data_account_type_revenue","l10n_ec"
"410601","False","410601","INTERESES GENERADOS POR VENTAS A CRÉDITO","account.data_account_type_revenue","l10n_ec"
"410602","False","410602","OTROS INTERESES GENERADOS","account.data_account_type_revenue","l10n_ec"
"4107","False","4107","DIVIDENDOS","account.data_account_type_revenue","l10n_ec"
"4108","False","4108","GANANCIA POR MEDICIÓN A VALOR RAZONABLE DE ACTIVOS BIOLÓGICOS","account.data_account_type_revenue","l10n_ec"
"4109","False","4109","OTROS INGRESOS DE ACTIVIDADES ORDINARIAS","account.data_account_type_revenue","l10n_ec"
"4110","False","4110","(-) DESCUENTO EN VENTAS","account.data_account_type_revenue","l10n_ec"
"4111","False","4111","(-) DEVOLUCIONES EN VENTAS","account.data_account_type_revenue","l10n_ec"
"4112","False","4112","(-) BONIFICACIÓN EN PRODUCTO","account.data_account_type_revenue","l10n_ec"
"4113","False","4113","(-) OTRAS REBAJAS COMERCIALES","account.data_account_type_revenue","l10n_ec"
"4301","False","4301","DIVIDENDOS","account.data_account_type_other_income","l10n_ec"
"4302","False","4302","INTERESES FINANCIEROS","account.data_account_type_other_income","l10n_ec"
"4303","False","4303","GANANCIA EN INVERSIONES EN ASOCIADAS / SUBSIDIARIAS Y OTRAS","account.data_account_type_other_income","l10n_ec"
"4304","False","4304","VALUACIÓN DE INSTRUMENTOS FINANCIEROS A VALOR RAZONABLE CON CAMBIO EN RESULTADOS","account.data_account_type_other_income","l10n_ec"
"4305","False","4305","OTRAS RENTAS","account.data_account_type_other_income","l10n_ec"
"510101","False","510101","(+) INVENTARIO INICIAL DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA","account.data_account_type_direct_costs","l10n_ec"
"510102","False","510102","(+) COMPRAS NETAS LOCALES DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA","account.data_account_type_direct_costs","l10n_ec"
"510103","False","510103","(+) IMPORTACIONES DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA","account.data_account_type_direct_costs","l10n_ec"
"510104","False","510104","(-) INVENTARIO FINAL DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA","account.data_account_type_direct_costs","l10n_ec"
"510105","False","510105","(+) INVENTARIO INICIAL DE MATERIA PRIMA","account.data_account_type_direct_costs","l10n_ec"
"510106","False","510106","(+) COMPRAS NETAS LOCALES DE MATERIA PRIMA","account.data_account_type_direct_costs","l10n_ec"
"510107","False","510107","(+) IMPORTACIONES DE MATERIA PRIMA","account.data_account_type_direct_costs","l10n_ec"
"510108","False","510108","(-) INVENTARIO FINAL DE MATERIA PRIMA","account.data_account_type_direct_costs","l10n_ec"
"510109","False","510109","(+) INVENTARIO INICIAL DE PRODUCTOS EN PROCESO","account.data_account_type_direct_costs","l10n_ec"
"510110","False","510110","(-) INVENTARIO FINAL DE PRODUCTOS EN PROCESO","account.data_account_type_direct_costs","l10n_ec"
"510111","False","510111","(+) INVENTARIO INICIAL PRODUCTOS TERMINADOS","account.data_account_type_direct_costs","l10n_ec"
"510112","False","510112","(-) INVENTARIO FINAL DE PRODUCTOS TERMINADOS","account.data_account_type_direct_costs","l10n_ec"
"510201","False","510201","SUELDOS Y BENEFICIOS SOCIALES","account.data_account_type_direct_costs","l10n_ec"
"510202","False","510202","GASTO PLANES DE BENEFICIOS A EMPLEADOS","account.data_account_type_direct_costs","l10n_ec"
"510301","False","510301","SUELDOS Y BENEFICIOS SOCIALES","account.data_account_type_direct_costs","l10n_ec"
"510302","False","510302","GASTO PLANES DE BENEFICIOS A EMPLEADOS","account.data_account_type_direct_costs","l10n_ec"
"510401","False","510401","DEPRECIACIÓN PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_direct_costs","l10n_ec"
"510402","False","510402","DETERIORO O PÉRDIDAS DE ACTIVOS BIOLÓGICOS","account.data_account_type_direct_costs","l10n_ec"
"510403","False","510403","DETERIORO DE PROPIEDAD, PLANTA Y EQUIPO","account.data_account_type_direct_costs","l10n_ec"
"510404","False","510404","EFECTO VALOR NETO DE REALIZACIÓN DE INVENTARIOS","account.data_account_type_direct_costs","l10n_ec"
"510405","False","510405","GASTO POR GARANTÍAS EN VENTA DE PRODUCTOS O SERVICIOS","account.data_account_type_direct_costs","l10n_ec"
"510406","False","510406","MANTENIMIENTO Y REPARACIONES","account.data_account_type_direct_costs","l10n_ec"
"510407","False","510407","SUMINISTROS MATERIALES Y REPUESTOS","account.data_account_type_direct_costs","l10n_ec"
"510408","False","510408","OTROS COSTOS DE PRODUCCIÓN","account.data_account_type_direct_costs","l10n_ec"
"520101","False","520101","SUELDOS, SALARIOS Y DEMÁS REMUNERACIONES","account.data_account_type_expenses","l10n_ec"
"520102","False","520102","APORTES A LA SEGURIDAD SOCIAL (incluido fondo de reserva)","account.data_account_type_expenses","l10n_ec"
"520103","False","520103","BENEFICIOS SOCIALES E INDEMNIZACIONES","account.data_account_type_expenses","l10n_ec"
"520104","False","520104","GASTO PLANES DE BENEFICIOS A EMPLEADOS","account.data_account_type_expenses","l10n_ec"
"520105","False","520105","HONORARIOS, COMISIONES Y DIETAS A PERSONAS NATURALES","account.data_account_type_expenses","l10n_ec"
"520106","False","520106","REMUNERACIONES A OTROS TRABAJADORES AUTÓNOMOS","account.data_account_type_expenses","l10n_ec"
"520107","False","520107","HONORARIOS A EXTRANJEROS POR SERVICIOS OCASIONALES","account.data_account_type_expenses","l10n_ec"
"520108","False","520108","MANTENIMIENTO Y REPARACIONES","account.data_account_type_expenses","l10n_ec"
"520109","False","520109","ARRENDAMIENTO OPERATIVO","account.data_account_type_expenses","l10n_ec"
"520110","False","520110","COMISIONES","account.data_account_type_expenses","l10n_ec"
"520111","False","520111","PROMOCIÓN Y PUBLICIDAD","account.data_account_type_expenses","l10n_ec"
"520112","False","520112","COMBUSTIBLES","account.data_account_type_expenses","l10n_ec"
"520113","False","520113","LUBRICANTES","account.data_account_type_expenses","l10n_ec"
"520114","False","520114","SEGUROS Y REASEGUROS (primas y cesiones)","account.data_account_type_expenses","l10n_ec"
"520115","False","520115","TRANSPORTE","account.data_account_type_expenses","l10n_ec"
"520116","False","520116","GASTOS DE GESTIÓN (agasajos a accionistas, trabajadores y clientes)","account.data_account_type_expenses","l10n_ec"
"520117","False","520117","GASTOS DE VIAJE","account.data_account_type_expenses","l10n_ec"
"520118","False","520118","AGUA, ENERGÍA, LUZ Y TELECOMUNICACIONES","account.data_account_type_expenses","l10n_ec"
"520119","False","520119","NOTARIOS Y REGISTRADORES DE LA PROPIEDAD O MERCANTILES","account.data_account_type_expenses","l10n_ec"
"520120","False","520120","ELIMINADO","account.data_account_type_expenses","l10n_ec"
"52012101","False","52012101","PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_depreciation","l10n_ec"
"52012102","False","52012102","PROPIEDADES DE INVERSIÓN","account.data_account_type_depreciation","l10n_ec"
"52012201","False","52012201","INTANGIBLES","account.data_account_type_depreciation","l10n_ec"
"52012202","False","52012202","OTROS ACTIVOS","account.data_account_type_depreciation","l10n_ec"
"52012301","False","52012301","PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_depreciation","l10n_ec"
"52012401","False","52012401","MANO DE OBRA","account.data_account_type_expenses","l10n_ec"
"52012402","False","52012402","MATERIALES","account.data_account_type_expenses","l10n_ec"
"52012403","False","52012403","COSTOS DE PRODUCCIÓN","account.data_account_type_expenses","l10n_ec"
"520125","False","520125","GASTO POR REESTRUCTURACIÓN","account.data_account_type_expenses","l10n_ec"
"520126","False","520126","VALOR NETO DE REALIZACIÓN DE INVENTARIOS","account.data_account_type_expenses","l10n_ec"
"520128","False","520128","OTROS GASTOS","account.data_account_type_expenses","l10n_ec"
"520201","False","520201","SUELDOS, SALARIOS Y DEMÁS REMUNERACIONES","account.data_account_type_expenses","l10n_ec"
"520202","False","520202","APORTES A LA SEGURIDAD SOCIAL (incluido fondo de reserva)","account.data_account_type_expenses","l10n_ec"
"520203","False","520203","BENEFICIOS SOCIALES E INDEMNIZACIONES","account.data_account_type_expenses","l10n_ec"
"520204","False","520204","GASTO PLANES DE BENEFICIOS A EMPLEADOS","account.data_account_type_expenses","l10n_ec"
"520205","False","520205","HONORARIOS, COMISIONES Y DIETAS A PERSONAS NATURALES","account.data_account_type_expenses","l10n_ec"
"520206","False","520206","REMUNERACIONES A OTROS TRABAJADORES AUTÓNOMOS","account.data_account_type_expenses","l10n_ec"
"520207","False","520207","HONORARIOS A EXTRANJEROS POR SERVICIOS OCASIONALES","account.data_account_type_expenses","l10n_ec"
"520208","False","520208","MANTENIMIENTO Y REPARACIONES","account.data_account_type_expenses","l10n_ec"
"520209","False","520209","ARRENDAMIENTO OPERATIVO","account.data_account_type_expenses","l10n_ec"
"520210","False","520210","COMISIONES","account.data_account_type_expenses","l10n_ec"
"520212","False","520212","COMBUSTIBLES","account.data_account_type_expenses","l10n_ec"
"520213","False","520213","LUBRICANTES","account.data_account_type_expenses","l10n_ec"
"520214","False","520214","SEGUROS Y REASEGUROS (primas y cesiones)","account.data_account_type_expenses","l10n_ec"
"520215","False","520215","TRANSPORTE","account.data_account_type_expenses","l10n_ec"
"520216","False","520216","GASTOS DE GESTIÓN (agasajos a accionistas, trabajadores y clientes)","account.data_account_type_expenses","l10n_ec"
"520217","False","520217","GASTOS DE VIAJE","account.data_account_type_expenses","l10n_ec"
"520218","False","520218","AGUA, ENERGÍA, LUZ Y TELECOMUNICACIONES","account.data_account_type_expenses","l10n_ec"
"520219","False","520219","NOTARIOS Y REGISTRADORES DE LA PROPIEDAD O MERCANTILES","account.data_account_type_expenses","l10n_ec"
"520220","False","520220","IMPUESTOS, CONTRIBUCIONES Y OTROS","account.data_account_type_expenses","l10n_ec"
"52022101","False","52022101","PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_depreciation","l10n_ec"
"52022102","False","52022102","PROPIEDADES DE INVERSIÓN","account.data_account_type_depreciation","l10n_ec"
"52022201","False","52022201","INTANGIBLES","account.data_account_type_expenses","l10n_ec"
"52022202","False","52022202","OTROS ACTIVOS","account.data_account_type_expenses","l10n_ec"
"52022301","False","52022301","PROPIEDADES, PLANTA Y EQUIPO","account.data_account_type_depreciation","l10n_ec"
"52022302","False","52022302","INVENTARIOS","account.data_account_type_depreciation","l10n_ec"
"52022303","False","52022303","INSTRUMENTOS FINANCIEROS","account.data_account_type_depreciation","l10n_ec"
"52022304","False","52022304","INTANGIBLES","account.data_account_type_depreciation","l10n_ec"
"52022305","False","52022305","CUENTAS POR COBRAR","account.data_account_type_depreciation","l10n_ec"
"52022306","False","52022306","OTROS ACTIVOS","account.data_account_type_depreciation","l10n_ec"
"52022401","False","52022401","MANO DE OBRA","account.data_account_type_expenses","l10n_ec"
"52022402","False","52022402","MATERIALES","account.data_account_type_expenses","l10n_ec"
"52022403","False","52022403","COSTOS DE PRODUCCIÓN","account.data_account_type_expenses","l10n_ec"
"520225","False","520225","GASTO POR REESTRUCTURACIÓN","account.data_account_type_expenses","l10n_ec"
"520226","False","520226","VALOR NETO DE REALIZACIÓN DE INVENTARIOS","account.data_account_type_expenses","l10n_ec"
"520227","False","520227","GASTO IMPUESTO A LA RENTA (ACTIVOS Y PASIVOS DIFERIDOS)","account.data_account_type_expenses","l10n_ec"
"520228","False","520228","OTROS GASTOS","account.data_account_type_expenses","l10n_ec"
"520301","False","520301","INTERESES","account.data_account_type_expenses","l10n_ec"
"520302","False","520302","COMISIONES","account.data_account_type_expenses","l10n_ec"
"520303","False","520303","GASTOS DE FINANCIAMIENTO DE ACTIVOS","account.data_account_type_expenses","l10n_ec"
"520304","False","520304","DIFERENCIA EN CAMBIO","account.data_account_type_expenses","l10n_ec"
"520305","False","520305","OTROS GASTOS FINANCIEROS","account.data_account_type_expenses","l10n_ec"
"520401","False","520401","PERDIDA EN INVERSIONES EN ASOCIADAS / SUBSIDIARIAS Y OTRAS","account.data_account_type_expenses","l10n_ec"
"520402","False","520402","OTROS","account.data_account_type_expenses","l10n_ec"