1 <?xml version="1.0" encoding="utf-8"?>
5 <!-- Account Templates-->
6 <record id="chart0_en" model="account.account.template">
7 <field name="code">0</field>
8 <field name="name">Account Chart CA EN</field>
9 <field eval="0" name="parent_id"/>
10 <field name="type">view</field>
11 <field name="user_type" ref="account.data_account_type_view"/>
16 <record id="chart1_en" model="account.account.template">
17 <field name="code">1</field>
18 <field name="parent_id" ref="chart0_en"/>
19 <field name="type">view</field>
20 <field name="user_type" ref="account.data_account_type_view"/>
21 <field name="name">ASSETS</field>
24 <record id="chart11_en" model="account.account.template">
25 <field name="code">11</field>
26 <field name="parent_id" ref="chart1_en"/>
27 <field name="type">view</field>
28 <field name="user_type" ref="account.data_account_type_view"/>
29 <field name="name">CURRENT ASSETS</field>
32 <record id="chart111_en" model="account.account.template">
33 <field name="code">111</field>
34 <field name="parent_id" ref="chart11_en"/>
35 <field name="type">view</field>
36 <field name="user_type" ref="account.data_account_type_view"/>
37 <field name="name">CASH</field>
40 <record id="chart112_en" model="account.account.template">
41 <field name="code">112</field>
42 <field name="parent_id" ref="chart11_en"/>
43 <field name="type">view</field>
44 <field name="user_type" ref="account.data_account_type_view"/>
45 <field name="name">TREASURY OR TREASURY EQUIVALENTS</field>
48 <record id="chart113_en" model="account.account.template">
49 <field name="code">113</field>
50 <field name="parent_id" ref="chart11_en"/>
51 <field name="type">view</field>
52 <field name="user_type" ref="account.data_account_type_view"/>
53 <field name="name">CERTIFICATES OF DEPOSITS</field>
56 <record id="chart114_en" model="account.account.template">
57 <field name="code">114</field>
58 <field name="parent_id" ref="chart11_en"/>
59 <field name="type">view</field>
60 <field name="user_type" ref="account.data_account_type_view"/>
61 <field name="name">STOCKS</field>
64 <record id="chart1141_en" model="account.account.template">
65 <field name="code">1141</field>
66 <field name="parent_id" ref="chart114_en"/>
67 <field name="type">other</field>
68 <field name="user_type" ref="account.data_account_type_asset"/>
69 <field name="name">Stock In Hand</field>
72 <record id="chart1145_en" model="account.account.template">
73 <field name="code">1145</field>
74 <field name="parent_id" ref="chart114_en"/>
75 <field name="type">other</field>
76 <field name="user_type" ref="account.data_account_type_asset"/>
77 <field name="name">Stock Delivered But Not Billed</field>
80 <record id="chart115_en" model="account.account.template">
81 <field name="code">115</field>
82 <field name="parent_id" ref="chart11_en"/>
83 <field name="type">view</field>
84 <field name="user_type" ref="account.data_account_type_view"/>
85 <field name="name">ACCOUNTS RECEIVABLES</field>
88 <record id="chart1151_en" model="account.account.template">
89 <field name="code">1151</field>
90 <field name="parent_id" ref="chart115_en"/>
91 <field name="type">receivable</field>
92 <field name="user_type" ref="account.data_account_type_receivable"/>
93 <field name="reconcile" eval="True"/>
94 <field name="name">Customers Account</field>
97 <record id="chart1152_en" model="account.account.template">
98 <field name="code">1152</field>
99 <field name="parent_id" ref="chart115_en"/>
100 <field name="type">view</field>
101 <field name="user_type" ref="account.data_account_type_view"/>
102 <field name="name">ALLOWANCE FOR DOUBTFUL ACCOUNTS</field>
105 <record id="chart116_en" model="account.account.template">
106 <field name="code">116</field>
107 <field name="parent_id" ref="chart11_en"/>
108 <field name="type">view</field>
109 <field name="user_type" ref="account.data_account_type_view"/>
110 <field name="name">PREPAID EXPENSES</field>
113 <record id="chart117_en" model="account.account.template">
114 <field name="code">117</field>
115 <field name="parent_id" ref="chart11_en"/>
116 <field name="type">view</field>
117 <field name="user_type" ref="account.data_account_type_view"/>
118 <field name="name">INVESTMENTS HELD FOR TRADING</field>
121 <record id="chart118_en" model="account.account.template">
122 <field name="code">118</field>
123 <field name="parent_id" ref="chart11_en"/>
124 <field name="type">view</field>
125 <field name="user_type" ref="account.data_account_type_view"/>
126 <field name="name">TAXES RECEIVABLES</field>
129 <record id="chart1181_en" model="account.account.template">
130 <field name="code">1181</field>
131 <field name="parent_id" ref="chart118_en"/>
132 <field name="type">other</field>
133 <field name="user_type" ref="account.data_account_type_receivable"/>
134 <field name="reconcile" eval="True"/>
135 <field name="name">GST receivable</field>
138 <record id="chart1182_en" model="account.account.template">
139 <field name="code">1182</field>
140 <field name="parent_id" ref="chart118_en"/>
141 <field name="type">other</field>
142 <field name="user_type" ref="account.data_account_type_receivable"/>
143 <field name="reconcile" eval="True"/>
144 <field name="name">PST/QST receivable</field>
147 <record id="chart1183_en" model="account.account.template">
148 <field name="code">1183</field>
149 <field name="parent_id" ref="chart118_en"/>
150 <field name="type">other</field>
151 <field name="user_type" ref="account.data_account_type_receivable"/>
152 <field name="reconcile" eval="True"/>
153 <field name="name">HST receivable</field>
156 <record id="chart15_en" model="account.account.template">
157 <field name="code">15</field>
158 <field name="parent_id" ref="chart1_en"/>
159 <field name="type">view</field>
160 <field name="user_type" ref="account.data_account_type_view"/>
161 <field name="name">NON-CURRENT ASSETS</field>
164 <record id="chart151_en" model="account.account.template">
165 <field name="code">151</field>
166 <field name="parent_id" ref="chart15_en"/>
167 <field name="type">view</field>
168 <field name="user_type" ref="account.data_account_type_view"/>
169 <field name="name">INVESTMENTS AVAILABLE FOR SALE</field>
172 <record id="chart152_en" model="account.account.template">
173 <field name="code">152</field>
174 <field name="parent_id" ref="chart15_en"/>
175 <field name="type">view</field>
176 <field name="user_type" ref="account.data_account_type_view"/>
177 <field name="name">TANGIBLE ASSETS</field>
180 <record id="chart1527_en" model="account.account.template">
181 <field name="code">1527</field>
182 <field name="parent_id" ref="chart152_en"/>
183 <field name="type">view</field>
184 <field name="user_type" ref="account.data_account_type_view"/>
185 <field name="name">ACCUMULATED DEPRECIATIONS</field>
188 <record id="chart153_en" model="account.account.template">
189 <field name="code">153</field>
190 <field name="parent_id" ref="chart15_en"/>
191 <field name="type">view</field>
192 <field name="user_type" ref="account.data_account_type_view"/>
193 <field name="name">INTANGIBLE ASSETS</field>
196 <record id="chart1531_en" model="account.account.template">
197 <field name="code">1531</field>
198 <field name="parent_id" ref="chart153_en"/>
199 <field name="type">view</field>
200 <field name="user_type" ref="account.data_account_type_view"/>
201 <field name="name">PATENTS, TRADEMARKS AND COPYRIGHTS</field>
206 <record id="chart2_en" model="account.account.template">
207 <field name="code">2</field>
208 <field name="parent_id" ref="chart0_en"/>
209 <field name="type">view</field>
210 <field name="user_type" ref="account.data_account_type_view"/>
211 <field name="name">LIABILITIES</field>
214 <record id="chart21_en" model="account.account.template">
215 <field name="code">21</field>
216 <field name="parent_id" ref="chart2_en"/>
217 <field name="type">view</field>
218 <field name="user_type" ref="account.data_account_type_view"/>
219 <field name="name">CURRENT LIABILITIES</field>
222 <record id="chart211_en" model="account.account.template">
223 <field name="code">211</field>
224 <field name="parent_id" ref="chart21_en"/>
225 <field name="type">view</field>
226 <field name="user_type" ref="account.data_account_type_view"/>
227 <field name="name">ACCOUNTS PAYABLES</field>
230 <record id="chart2111_en" model="account.account.template">
231 <field name="code">2111</field>
232 <field name="parent_id" ref="chart211_en"/>
233 <field name="type">payable</field>
234 <field name="user_type" ref="account.data_account_type_payable"/>
235 <field name="reconcile" eval="True"/>
236 <field name="name">Suppliers Account</field>
239 <record id="chart212_en" model="account.account.template">
240 <field name="code">212</field>
241 <field name="parent_id" ref="chart21_en"/>
242 <field name="type">view</field>
243 <field name="user_type" ref="account.data_account_type_view"/>
244 <field name="name">OTHER ACCOUNTS PAYABLES</field>
247 <record id="chart213_en" model="account.account.template">
248 <field name="code">213</field>
249 <field name="parent_id" ref="chart21_en"/>
250 <field name="type">view</field>
251 <field name="user_type" ref="account.data_account_type_view"/>
252 <field name="name">TAXES PAYABLES</field>
255 <record id="chart2131_en" model="account.account.template">
256 <field name="code">2131</field>
257 <field name="parent_id" ref="chart213_en"/>
258 <field name="type">other</field>
259 <field name="user_type" ref="account.data_account_type_payable"/>
260 <field name="reconcile" eval="True"/>
261 <field name="name">GST to pay</field>
264 <record id="chart2132_en" model="account.account.template">
265 <field name="code">2132</field>
266 <field name="parent_id" ref="chart213_en"/>
267 <field name="type">other</field>
268 <field name="user_type" ref="account.data_account_type_payable"/>
269 <field name="reconcile" eval="True"/>
270 <field name="name">PST/QST to pay</field>
273 <record id="chart2133_en" model="account.account.template">
274 <field name="code">2133</field>
275 <field name="parent_id" ref="chart213_en"/>
276 <field name="type">other</field>
277 <field name="user_type" ref="account.data_account_type_payable"/>
278 <field name="reconcile" eval="True"/>
279 <field name="name">HST to pay</field>
282 <record id="chart214_en" model="account.account.template">
283 <field name="code">214</field>
284 <field name="parent_id" ref="chart21_en"/>
285 <field name="type">view</field>
286 <field name="user_type" ref="account.data_account_type_view"/>
287 <field name="name">LABOUR TAXES TO PAY</field>
290 <record id="chart2141_en" model="account.account.template">
291 <field name="code">2141</field>
292 <field name="parent_id" ref="chart214_en"/>
293 <field name="type">view</field>
294 <field name="user_type" ref="account.data_account_type_view"/>
295 <field name="name">CANADIAN REVENU AGENCY</field>
298 <record id="chart21411_en" model="account.account.template">
299 <field name="code">21411</field>
300 <field name="parent_id" ref="chart2141_en"/>
301 <field name="type">view</field>
302 <field name="user_type" ref="account.data_account_type_view"/>
303 <field name="name">EMPLOYMENT INSURANCE TO PAY</field>
306 <record id="chart214111_en" model="account.account.template">
307 <field name="code">214111</field>
308 <field name="parent_id" ref="chart21411_en"/>
309 <field name="type">other</field>
310 <field name="user_type" ref="account.data_account_type_liability"/>
311 <field name="name">EI - Employees Contribution</field>
314 <record id="chart214112_en" model="account.account.template">
315 <field name="code">214112</field>
316 <field name="parent_id" ref="chart21411_en"/>
317 <field name="type">other</field>
318 <field name="user_type" ref="account.data_account_type_liability"/>
319 <field name="name">EI - Employer Contribution</field>
322 <record id="chart21412_en" model="account.account.template">
323 <field name="code">21412</field>
324 <field name="parent_id" ref="chart2141_en"/>
325 <field name="type">other</field>
326 <field name="user_type" ref="account.data_account_type_liability"/>
327 <field name="name">Federal Income Tax</field>
330 <record id="chart2142_en" model="account.account.template">
331 <field name="code">2142</field>
332 <field name="parent_id" ref="chart214_en"/>
333 <field name="type">view</field>
334 <field name="user_type" ref="account.data_account_type_view"/>
335 <field name="name">PROVINCIAL REVENU AGENCY</field>
338 <record id="chart21421_en" model="account.account.template">
339 <field name="code">21421</field>
340 <field name="parent_id" ref="chart2142_en"/>
341 <field name="type">other</field>
342 <field name="user_type" ref="account.data_account_type_liability"/>
343 <field name="name">Health Services Fund to pay</field>
346 <record id="chart21422_en" model="account.account.template">
347 <field name="code">21422</field>
348 <field name="parent_id" ref="chart2142_en"/>
349 <field name="type">view</field>
350 <field name="user_type" ref="account.data_account_type_view"/>
351 <field name="name">ANNUITIES TO PAY</field>
354 <record id="chart214221_en" model="account.account.template">
355 <field name="code">214221</field>
356 <field name="parent_id" ref="chart21422_en"/>
357 <field name="type">other</field>
358 <field name="user_type" ref="account.data_account_type_liability"/>
359 <field name="name">Annuities - Employees Contribution</field>
362 <record id="chart214222_en" model="account.account.template">
363 <field name="code">214222</field>
364 <field name="parent_id" ref="chart21422_en"/>
365 <field name="type">other</field>
366 <field name="user_type" ref="account.data_account_type_liability"/>
367 <field name="name">Annuities - Employer Contribution</field>
370 <record id="chart21423_en" model="account.account.template">
371 <field name="code">21423</field>
372 <field name="parent_id" ref="chart2142_en"/>
373 <field name="type">view</field>
374 <field name="user_type" ref="account.data_account_type_view"/>
375 <field name="name">PARENTAL INSURANCE PLAN TO PAY</field>
378 <record id="chart214231_en" model="account.account.template">
379 <field name="code">214231</field>
380 <field name="parent_id" ref="chart21423_en"/>
381 <field name="type">other</field>
382 <field name="user_type" ref="account.data_account_type_liability"/>
383 <field name="name">PAP - Employee Contribution</field>
386 <record id="chart214232_en" model="account.account.template">
387 <field name="code">214232</field>
388 <field name="parent_id" ref="chart21423_en"/>
389 <field name="type">other</field>
390 <field name="user_type" ref="account.data_account_type_liability"/>
391 <field name="name">PAP - Employer Contribution</field>
394 <record id="chart21424_en" model="account.account.template">
395 <field name="code">21424</field>
396 <field name="parent_id" ref="chart2142_en"/>
397 <field name="type">other</field>
398 <field name="user_type" ref="account.data_account_type_liability"/>
399 <field name="name">Labour Health and Safety to pay</field>
402 <record id="chart21425_en" model="account.account.template">
403 <field name="code">21425</field>
404 <field name="parent_id" ref="chart2142_en"/>
405 <field name="type">other</field>
406 <field name="user_type" ref="account.data_account_type_liability"/>
407 <field name="name">Labour Standards to pay</field>
410 <record id="chart21426_en" model="account.account.template">
411 <field name="code">21426</field>
412 <field name="parent_id" ref="chart2142_en"/>
413 <field name="type">other</field>
414 <field name="user_type" ref="account.data_account_type_liability"/>
415 <field name="name">Provincial Income Tax</field>
418 <record id="chart215_en" model="account.account.template">
419 <field name="code">215</field>
420 <field name="parent_id" ref="chart21_en"/>
421 <field name="type">view</field>
422 <field name="user_type" ref="account.data_account_type_view"/>
423 <field name="name">CURRENT FINANCIAL DEBTS</field>
426 <record id="chart216_en" model="account.account.template">
427 <field name="code">216</field>
428 <field name="parent_id" ref="chart21_en"/>
429 <field name="type">view</field>
430 <field name="user_type" ref="account.data_account_type_view"/>
431 <field name="name">LIABILITIES ASSETS HELD FOR TRANSFER</field>
434 <record id="chart217_en" model="account.account.template">
435 <field name="code">217</field>
436 <field name="parent_id" ref="chart21_en"/>
437 <field name="type">view</field>
438 <field name="user_type" ref="account.data_account_type_view"/>
439 <field name="name">STOCK LIABILITIES</field>
442 <record id="chart2171_en" model="account.account.template">
443 <field name="code">2171</field>
444 <field name="parent_id" ref="chart216_en"/>
445 <field name="type">other</field>
446 <field name="user_type" ref="account.data_account_type_liability"/>
447 <field name="name">Stock Received But Not Billed</field>
450 <record id="chart25_en" model="account.account.template">
451 <field name="code">25</field>
452 <field name="parent_id" ref="chart2_en"/>
453 <field name="type">view</field>
454 <field name="user_type" ref="account.data_account_type_view"/>
455 <field name="name">NON-CURRENT LIABILITIES</field>
458 <record id="chart251_en" model="account.account.template">
459 <field name="code">251</field>
460 <field name="parent_id" ref="chart25_en"/>
461 <field name="type">view</field>
462 <field name="user_type" ref="account.data_account_type_view"/>
463 <field name="name">NON-CURRENT FINANCIAL DEBTS</field>
466 <record id="chart252_en" model="account.account.template">
467 <field name="code">252</field>
468 <field name="parent_id" ref="chart25_en"/>
469 <field name="type">view</field>
470 <field name="user_type" ref="account.data_account_type_view"/>
471 <field name="name">PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES</field>
474 <record id="chart254_en" model="account.account.template">
475 <field name="code">254</field>
476 <field name="parent_id" ref="chart25_en"/>
477 <field name="type">view</field>
478 <field name="user_type" ref="account.data_account_type_view"/>
479 <field name="name">DEFERRED TAXES</field>
482 <record id="chart259_en" model="account.account.template">
483 <field name="code">259</field>
484 <field name="parent_id" ref="chart25_en"/>
485 <field name="type">view</field>
486 <field name="user_type" ref="account.data_account_type_view"/>
487 <field name="name">OTHER NON-CURRENT LIABILITIES</field>
492 <record id="chart3_en" model="account.account.template">
493 <field name="code">3</field>
494 <field name="parent_id" ref="chart0_en"/>
495 <field name="type">view</field>
496 <field name="user_type" ref="account.data_account_type_view"/>
497 <field name="name">EQUITY</field>
500 <record id="chart31_en" model="account.account.template">
501 <field name="code">31</field>
502 <field name="parent_id" ref="chart3_en"/>
503 <field name="type">view</field>
504 <field name="user_type" ref="account.data_account_type_view"/>
505 <field name="name">SHARE CAPITAL</field>
508 <record id="chart32_en" model="account.account.template">
509 <field name="code">32</field>
510 <field name="parent_id" ref="chart3_en"/>
511 <field name="type">view</field>
512 <field name="user_type" ref="account.data_account_type_view"/>
513 <field name="name">PREMIUMS</field>
516 <record id="chart33_en" model="account.account.template">
517 <field name="code">33</field>
518 <field name="parent_id" ref="chart3_en"/>
519 <field name="type">view</field>
520 <field name="user_type" ref="account.data_account_type_view"/>
521 <field name="name">RETAINED EARNINGS</field>
524 <record id="chart34_en" model="account.account.template">
525 <field name="code">34</field>
526 <field name="parent_id" ref="chart3_en"/>
527 <field name="type">view</field>
528 <field name="user_type" ref="account.data_account_type_view"/>
529 <field name="name">DIVIDENDS</field>
532 <record id="chart35_en" model="account.account.template">
533 <field name="code">35</field>
534 <field name="parent_id" ref="chart3_en"/>
535 <field name="type">view</field>
536 <field name="user_type" ref="account.data_account_type_view"/>
537 <field name="name">TRANSLATION ADJUSTMENTS</field>
540 <record id="chart36_en" model="account.account.template">
541 <field name="code">36</field>
542 <field name="parent_id" ref="chart3_en"/>
543 <field name="type">view</field>
544 <field name="user_type" ref="account.data_account_type_view"/>
545 <field name="name">CONTRIBUTED SURPLUS</field>
550 <record id="chart4_en" model="account.account.template">
551 <field name="code">4</field>
552 <field name="parent_id" ref="chart0_en"/>
553 <field name="type">view</field>
554 <field name="user_type" ref="account.data_account_type_view"/>
555 <field name="name">INCOMES</field>
558 <record id="chart41_en" model="account.account.template">
559 <field name="code">41</field>
560 <field name="parent_id" ref="chart4_en"/>
561 <field name="type">view</field>
562 <field name="user_type" ref="account.data_account_type_view"/>
563 <field name="name">OPERATING INCOMES</field>
566 <record id="chart411_en" model="account.account.template">
567 <field name="code">411</field>
568 <field name="parent_id" ref="chart41_en"/>
569 <field name="type">other</field>
570 <field name="user_type" ref="account.data_account_type_income"/>
571 <field name="name">Inside Sales</field>
574 <record id="chart412_en" model="account.account.template">
575 <field name="code">412</field>
576 <field name="parent_id" ref="chart41_en"/>
577 <field name="type">other</field>
578 <field name="user_type" ref="account.data_account_type_income"/>
579 <field name="name">Harmonized Provinces Sales</field>
582 <record id="chart413_en" model="account.account.template">
583 <field name="code">413</field>
584 <field name="parent_id" ref="chart41_en"/>
585 <field name="type">other</field>
586 <field name="user_type" ref="account.data_account_type_income"/>
587 <field name="name">Non-Harmonized Provinces Sales</field>
590 <record id="chart414_en" model="account.account.template">
591 <field name="code">414</field>
592 <field name="parent_id" ref="chart41_en"/>
593 <field name="type">other</field>
594 <field name="user_type" ref="account.data_account_type_income"/>
595 <field name="name">International Sales</field>
598 <record id="chart419_en" model="account.account.template">
599 <field name="code">419</field>
600 <field name="parent_id" ref="chart41_en"/>
601 <field name="type">view</field>
602 <field name="user_type" ref="account.data_account_type_view"/>
603 <field name="name">OTHER OPERATING INCOMES</field>
606 <record id="chart42_en" model="account.account.template">
607 <field name="code">42</field>
608 <field name="parent_id" ref="chart4_en"/>
609 <field name="type">view</field>
610 <field name="user_type" ref="account.data_account_type_view"/>
611 <field name="name">NON-OPERATING INCOMES</field>
614 <record id="chart425_en" model="account.account.template">
615 <field name="code">425</field>
616 <field name="parent_id" ref="chart42_en"/>
617 <field name="type">view</field>
618 <field name="user_type" ref="account.data_account_type_view"/>
619 <field name="name">INTERESTS</field>
622 <record id="chart429_en" model="account.account.template">
623 <field name="code">429</field>
624 <field name="parent_id" ref="chart42_en"/>
625 <field name="type">view</field>
626 <field name="user_type" ref="account.data_account_type_view"/>
627 <field name="name">OTHER NON-OPERATING INCOMES</field>
632 <record id="chart5_en" model="account.account.template">
633 <field name="code">5</field>
634 <field name="parent_id" ref="chart0_en"/>
635 <field name="type">view</field>
636 <field name="user_type" ref="account.data_account_type_view"/>
637 <field name="name">EXPENSES</field>
640 <record id="chart51_en" model="account.account.template">
641 <field name="code">51</field>
642 <field name="parent_id" ref="chart5_en"/>
643 <field name="type">view</field>
644 <field name="user_type" ref="account.data_account_type_view"/>
645 <field name="name">OPERATING EXPENSES</field>
648 <record id="chart511_en" model="account.account.template">
649 <field name="code">511</field>
650 <field name="parent_id" ref="chart51_en"/>
651 <field name="type">view</field>
652 <field name="user_type" ref="account.data_account_type_view"/>
653 <field name="name">COST OF GOODS SOLD</field>
656 <record id="chart5111_en" model="account.account.template">
657 <field name="code">5111</field>
658 <field name="parent_id" ref="chart511_en"/>
659 <field name="type">other</field>
660 <field name="user_type" ref="account.data_account_type_expense"/>
661 <field name="name">Inside Purchases</field>
664 <record id="chart5112_en" model="account.account.template">
665 <field name="code">5112</field>
666 <field name="parent_id" ref="chart511_en"/>
667 <field name="type">other</field>
668 <field name="user_type" ref="account.data_account_type_expense"/>
669 <field name="name">Purchases in harmonized provinces</field>
672 <record id="chart5113_en" model="account.account.template">
673 <field name="code">5113</field>
674 <field name="parent_id" ref="chart511_en"/>
675 <field name="type">other</field>
676 <field name="user_type" ref="account.data_account_type_expense"/>
677 <field name="name">Purchases in non-harmonized provinces</field>
680 <record id="chart5114_en" model="account.account.template">
681 <field name="code">5114</field>
682 <field name="parent_id" ref="chart511_en"/>
683 <field name="type">other</field>
684 <field name="user_type" ref="account.data_account_type_expense"/>
685 <field name="name">International Purchases</field>
688 <record id="chart512_en" model="account.account.template">
689 <field name="code">512</field>
690 <field name="parent_id" ref="chart51_en"/>
691 <field name="type">view</field>
692 <field name="user_type" ref="account.data_account_type_view"/>
693 <field name="name">LABOUR EXPENSES</field>
696 <record id="chart51201_en" model="account.account.template">
697 <field name="code">51201</field>
698 <field name="parent_id" ref="chart512_en"/>
699 <field name="type">other</field>
700 <field name="user_type" ref="account.data_account_type_expense"/>
701 <field name="name">Salaries, wages and commissions</field>
704 <record id="chart51202_en" model="account.account.template">
705 <field name="code">51202</field>
706 <field name="parent_id" ref="chart512_en"/>
707 <field name="type">other</field>
708 <field name="user_type" ref="account.data_account_type_expense"/>
709 <field name="name">Holidays</field>
712 <record id="chart51203_en" model="account.account.template">
713 <field name="code">51203</field>
714 <field name="parent_id" ref="chart512_en"/>
715 <field name="type">other</field>
716 <field name="user_type" ref="account.data_account_type_expense"/>
717 <field name="name">Employment Insurance</field>
720 <record id="chart51204_en" model="account.account.template">
721 <field name="code">51204</field>
722 <field name="parent_id" ref="chart512_en"/>
723 <field name="type">other</field>
724 <field name="user_type" ref="account.data_account_type_expense"/>
725 <field name="name">Health Services Fund</field>
728 <record id="chart51205_en" model="account.account.template">
729 <field name="code">51205</field>
730 <field name="parent_id" ref="chart512_en"/>
731 <field name="type">other</field>
732 <field name="user_type" ref="account.data_account_type_expense"/>
733 <field name="name">Annuities</field>
736 <record id="chart51206_en" model="account.account.template">
737 <field name="code">51206</field>
738 <field name="parent_id" ref="chart512_en"/>
739 <field name="type">other</field>
740 <field name="user_type" ref="account.data_account_type_expense"/>
741 <field name="name">Parental Insurance</field>
744 <record id="chart51207_en" model="account.account.template">
745 <field name="code">51207</field>
746 <field name="parent_id" ref="chart512_en"/>
747 <field name="type">other</field>
748 <field name="user_type" ref="account.data_account_type_expense"/>
749 <field name="name">Labour Health and Safety</field>
752 <record id="chart51208_en" model="account.account.template">
753 <field name="code">51208</field>
754 <field name="parent_id" ref="chart512_en"/>
755 <field name="type">other</field>
756 <field name="user_type" ref="account.data_account_type_expense"/>
757 <field name="name">Labour Standards</field>
760 <record id="chart51209_en" model="account.account.template">
761 <field name="code">51209</field>
762 <field name="parent_id" ref="chart512_en"/>
763 <field name="type">other</field>
764 <field name="user_type" ref="account.data_account_type_expense"/>
765 <field name="name">Federal Income Tax</field>
768 <record id="chart51210_en" model="account.account.template">
769 <field name="code">51210</field>
770 <field name="parent_id" ref="chart512_en"/>
771 <field name="type">other</field>
772 <field name="user_type" ref="account.data_account_type_expense"/>
773 <field name="name">Provincial Income Tax</field>
775 <record id="chart513_en" model="account.account.template">
776 <field name="code">513</field>
777 <field name="parent_id" ref="chart51_en"/>
778 <field name="type">view</field>
779 <field name="user_type" ref="account.data_account_type_view"/>
780 <field name="name">SALES EXPENSES</field>
783 <record id="chart514_en" model="account.account.template">
784 <field name="code">514</field>
785 <field name="parent_id" ref="chart51_en"/>
786 <field name="type">view</field>
787 <field name="user_type" ref="account.data_account_type_view"/>
788 <field name="name">GENERAL EXPENSES</field>
791 <record id="chart515_en" model="account.account.template">
792 <field name="code">515</field>
793 <field name="parent_id" ref="chart51_en"/>
794 <field name="type">view</field>
795 <field name="user_type" ref="account.data_account_type_view"/>
796 <field name="name">RESEARCH AND DEVELOPMENT EXPENSES</field>
799 <record id="chart519_en" model="account.account.template">
800 <field name="code">519</field>
801 <field name="parent_id" ref="chart51_en"/>
802 <field name="type">view</field>
803 <field name="user_type" ref="account.data_account_type_view"/>
804 <field name="name">OTHER OPERATING EXPENSES</field>
807 <record id="chart55_en" model="account.account.template">
808 <field name="code">55</field>
809 <field name="parent_id" ref="chart5_en"/>
810 <field name="type">view</field>
811 <field name="user_type" ref="account.data_account_type_view"/>
812 <field name="name">NON-OPERATING EXPENSES</field>
815 <record id="chart551_en" model="account.account.template">
816 <field name="code">551</field>
817 <field name="parent_id" ref="chart55_en"/>
818 <field name="type">view</field>
819 <field name="user_type" ref="account.data_account_type_view"/>
820 <field name="name">INTERESTS EXPENSES</field>
823 <record id="chart559_en" model="account.account.template">
824 <field name="code">559</field>
825 <field name="parent_id" ref="chart55_en"/>
826 <field name="type">view</field>
827 <field name="user_type" ref="account.data_account_type_view"/>
828 <field name="name">OTHER NON-OPERATING EXPENSES</field>