addons/l10n_ca/account_chart_en.xml

   1 <?xml version="1.0" encoding="utf-8"?>
   2 <openerp>
   3     <data noupdate="1">
   4
   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"/>
  12         </record>
  13
  14     <!-- ASSET -->
  15
  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>
  22     </record>
  23
  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>
  30     </record>
  31
  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>
  38     </record>
  39
  40     <record id="chart1111_en" model="account.account.template">
  41         <field name="code">1111</field>
  42         <field name="parent_id" ref="chart111_en"/>
  43         <field name="type">liquidity</field>
  44         <field name="user_type" ref="account.data_account_type_bank"/>
  45         <field name="name">Checking Account</field>
  46     </record>
  47
  48     <record id="chart112_en" model="account.account.template">
  49         <field name="code">112</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">TREASURY OR TREASURY EQUIVALENTS</field>
  54     </record>
  55
  56     <record id="chart113_en" model="account.account.template">
  57         <field name="code">113</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">CERTIFICATES OF DEPOSITS</field>
  62     </record>
  63
  64     <record id="chart114_en" model="account.account.template">
  65         <field name="code">114</field>
  66         <field name="parent_id" ref="chart11_en"/>
  67         <field name="type">view</field>
  68         <field name="user_type" ref="account.data_account_type_view"/>
  69         <field name="name">STOCKS</field>
  70     </record>
  71
  72     <record id="chart115_en" model="account.account.template">
  73         <field name="code">115</field>
  74         <field name="parent_id" ref="chart11_en"/>
  75         <field name="type">view</field>
  76         <field name="user_type" ref="account.data_account_type_view"/>
  77         <field name="name">ACCOUNTS RECEIVABLES</field>
  78     </record>
  79
  80     <record id="chart1151_en" model="account.account.template">
  81         <field name="code">1151</field>
  82         <field name="parent_id" ref="chart115_en"/>
  83         <field name="type">receivable</field>
  84         <field name="user_type" ref="account.data_account_type_receivable"/>
  85         <field name="reconcile" eval="True"/>
  86         <field name="name">Customers Account</field>
  87     </record>
  88
  89     <record id="chart1152_en" model="account.account.template">
  90         <field name="code">1152</field>
  91         <field name="parent_id" ref="chart115_en"/>
  92         <field name="type">view</field>
  93         <field name="user_type" ref="account.data_account_type_view"/>
  94         <field name="name">ALLOWANCE FOR DOUBTFUL ACCOUNTS</field>
  95     </record>
  96
  97     <record id="chart116_en" model="account.account.template">
  98         <field name="code">116</field>
  99         <field name="parent_id" ref="chart11_en"/>
 100         <field name="type">view</field>
 101         <field name="user_type" ref="account.data_account_type_view"/>
 102         <field name="name">PREPAID EXPENSES</field>
 103     </record>
 104
 105     <record id="chart117_en" model="account.account.template">
 106         <field name="code">117</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">INVESTMENTS HELD FOR TRADING</field>
 111     </record>
 112
 113     <record id="chart118_en" model="account.account.template">
 114         <field name="code">118</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">TAXES RECEIVABLES</field>
 119     </record>
 120
 121     <record id="chart1181_en" model="account.account.template">
 122         <field name="code">1181</field>
 123         <field name="parent_id" ref="chart118_en"/>
 124         <field name="type">other</field>
 125         <field name="user_type" ref="account.data_account_type_receivable"/>
 126         <field name="reconcile" eval="True"/>
 127         <field name="name">GST receivable</field>
 128     </record>
 129
 130     <record id="chart1182_en" model="account.account.template">
 131         <field name="code">1182</field>
 132         <field name="parent_id" ref="chart118_en"/>
 133         <field name="type">other</field>
 134         <field name="user_type" ref="account.data_account_type_receivable"/>
 135         <field name="reconcile" eval="True"/>
 136         <field name="name">PST/QST receivable</field>
 137     </record>
 138
 139     <record id="chart1183_en" model="account.account.template">
 140         <field name="code">1183</field>
 141         <field name="parent_id" ref="chart118_en"/>
 142         <field name="type">other</field>
 143         <field name="user_type" ref="account.data_account_type_receivable"/>
 144         <field name="reconcile" eval="True"/>
 145         <field name="name">HST receivable</field>
 146     </record>
 147
 148     <record id="chart15_en" model="account.account.template">
 149         <field name="code">15</field>
 150         <field name="parent_id" ref="chart1_en"/>
 151         <field name="type">view</field>
 152         <field name="user_type" ref="account.data_account_type_view"/>
 153         <field name="name">NON-CURRENT ASSETS</field>
 154     </record>
 155
 156     <record id="chart151_en" model="account.account.template">
 157         <field name="code">151</field>
 158         <field name="parent_id" ref="chart15_en"/>
 159         <field name="type">view</field>
 160         <field name="user_type" ref="account.data_account_type_view"/>
 161         <field name="name">INVESTMENTS AVAILABLE FOR SALE</field>
 162     </record>
 163
 164     <record id="chart152_en" model="account.account.template">
 165         <field name="code">152</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">TANGIBLE ASSETS</field>
 170     </record>
 171
 172     <record id="chart1527_en" model="account.account.template">
 173         <field name="code">1527</field>
 174         <field name="parent_id" ref="chart152_en"/>
 175         <field name="type">view</field>
 176         <field name="user_type" ref="account.data_account_type_view"/>
 177         <field name="name">ACCUMULATED DEPRECIATIONS</field>
 178     </record>
 179
 180     <record id="chart153_en" model="account.account.template">
 181         <field name="code">153</field>
 182         <field name="parent_id" ref="chart15_en"/>
 183         <field name="type">view</field>
 184         <field name="user_type" ref="account.data_account_type_view"/>
 185         <field name="name">INTANGIBLE ASSETS</field>
 186     </record>
 187
 188     <record id="chart1531_en" model="account.account.template">
 189         <field name="code">1531</field>
 190         <field name="parent_id" ref="chart153_en"/>
 191         <field name="type">view</field>
 192         <field name="user_type" ref="account.data_account_type_view"/>
 193         <field name="name">PATENTS, TRADEMARKS AND COPYRIGHTS</field>
 194     </record>
 195
 196     <!-- LIABILITIES -->
 197
 198     <record id="chart2_en" model="account.account.template">
 199         <field name="code">2</field>
 200         <field name="parent_id" ref="chart0_en"/>
 201         <field name="type">view</field>
 202         <field name="user_type" ref="account.data_account_type_view"/>
 203         <field name="name">LIABILITIES</field>
 204     </record>
 205
 206     <record id="chart21_en" model="account.account.template">
 207         <field name="code">21</field>
 208         <field name="parent_id" ref="chart2_en"/>
 209         <field name="type">view</field>
 210         <field name="user_type" ref="account.data_account_type_view"/>
 211         <field name="name">CURRENT LIABILITIES</field>
 212     </record>
 213
 214     <record id="chart211_en" model="account.account.template">
 215         <field name="code">211</field>
 216         <field name="parent_id" ref="chart21_en"/>
 217         <field name="type">view</field>
 218         <field name="user_type" ref="account.data_account_type_view"/>
 219         <field name="name">ACCOUNTS PAYABLES</field>
 220     </record>
 221
 222     <record id="chart2111_en" model="account.account.template">
 223         <field name="code">2111</field>
 224         <field name="parent_id" ref="chart211_en"/>
 225         <field name="type">payable</field>
 226         <field name="user_type" ref="account.data_account_type_payable"/>
 227         <field name="reconcile" eval="True"/>
 228         <field name="name">Suppliers Account</field>
 229     </record>
 230
 231     <record id="chart212_en" model="account.account.template">
 232         <field name="code">212</field>
 233         <field name="parent_id" ref="chart21_en"/>
 234         <field name="type">view</field>
 235         <field name="user_type" ref="account.data_account_type_view"/>
 236         <field name="name">TAXES PAYABLES</field>
 237     </record>
 238
 239     <record id="chart2121_en" model="account.account.template">
 240         <field name="code">2121</field>
 241         <field name="parent_id" ref="chart212_en"/>
 242         <field name="type">other</field>
 243         <field name="user_type" ref="account.data_account_type_payable"/>
 244         <field name="reconcile" eval="True"/>
 245         <field name="name">GST to pay</field>
 246     </record>
 247
 248     <record id="chart2122_en" model="account.account.template">
 249         <field name="code">2122</field>
 250         <field name="parent_id" ref="chart212_en"/>
 251         <field name="type">other</field>
 252         <field name="user_type" ref="account.data_account_type_payable"/>
 253         <field name="reconcile" eval="True"/>
 254         <field name="name">PST/QST to pay</field>
 255     </record>
 256
 257     <record id="chart2123_en" model="account.account.template">
 258         <field name="code">2123</field>
 259         <field name="parent_id" ref="chart212_en"/>
 260         <field name="type">other</field>
 261         <field name="user_type" ref="account.data_account_type_payable"/>
 262         <field name="reconcile" eval="True"/>
 263         <field name="name">HST to pay</field>
 264     </record>
 265
 266     <record id="chart213_en" model="account.account.template">
 267         <field name="code">213</field>
 268         <field name="parent_id" ref="chart21_en"/>
 269         <field name="type">view</field>
 270         <field name="user_type" ref="account.data_account_type_view"/>
 271         <field name="name">CURRENT FINANCIAL DEBTS</field>
 272     </record>
 273
 274     <record id="chart25_en" model="account.account.template">
 275         <field name="code">25</field>
 276         <field name="parent_id" ref="chart2_en"/>
 277         <field name="type">view</field>
 278         <field name="user_type" ref="account.data_account_type_view"/>
 279         <field name="name">NON-CURRENT LIABILITIES</field>
 280     </record>
 281
 282     <record id="chart251_en" model="account.account.template">
 283         <field name="code">251</field>
 284         <field name="parent_id" ref="chart25_en"/>
 285         <field name="type">view</field>
 286         <field name="user_type" ref="account.data_account_type_view"/>
 287         <field name="name">NON-CURRENT FINANCIAL DEBTS</field>
 288     </record>
 289
 290     <record id="chart252_en" model="account.account.template">
 291         <field name="code">252</field>
 292         <field name="parent_id" ref="chart25_en"/>
 293         <field name="type">view</field>
 294         <field name="user_type" ref="account.data_account_type_view"/>
 295         <field name="name">PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES</field>
 296     </record>
 297
 298     <record id="chart253_en" model="account.account.template">
 299         <field name="code">253</field>
 300         <field name="parent_id" ref="chart25_en"/>
 301         <field name="type">view</field>
 302         <field name="user_type" ref="account.data_account_type_view"/>
 303         <field name="name">DEFERRED TAXES</field>
 304     </record>
 305
 306     <record id="chart259_en" model="account.account.template">
 307         <field name="code">259</field>
 308         <field name="parent_id" ref="chart25_en"/>
 309         <field name="type">view</field>
 310         <field name="user_type" ref="account.data_account_type_view"/>
 311         <field name="name">OTHER NON-CURRENT LIABILITIES</field>
 312     </record>
 313
 314     <!-- EQUITY -->
 315
 316     <record id="chart3_en" model="account.account.template">
 317         <field name="code">3</field>
 318         <field name="parent_id" ref="chart0_en"/>
 319         <field name="type">view</field>
 320         <field name="user_type" ref="account.data_account_type_view"/>
 321         <field name="name">EQUITY</field>
 322     </record>
 323
 324     <record id="chart31_en" model="account.account.template">
 325         <field name="code">31</field>
 326         <field name="parent_id" ref="chart3_en"/>
 327         <field name="type">view</field>
 328         <field name="user_type" ref="account.data_account_type_view"/>
 329         <field name="name">SHARE CAPITAL</field>
 330     </record>
 331
 332     <record id="chart32_en" model="account.account.template">
 333         <field name="code">32</field>
 334         <field name="parent_id" ref="chart3_en"/>
 335         <field name="type">view</field>
 336         <field name="user_type" ref="account.data_account_type_view"/>
 337         <field name="name">PREMIUMS</field>
 338     </record>
 339
 340     <record id="chart33_en" model="account.account.template">
 341         <field name="code">33</field>
 342         <field name="parent_id" ref="chart3_en"/>
 343         <field name="type">view</field>
 344         <field name="user_type" ref="account.data_account_type_view"/>
 345         <field name="name">RETAINED EARNINGS</field>
 346     </record>
 347
 348     <record id="chart34_en" model="account.account.template">
 349         <field name="code">34</field>
 350         <field name="parent_id" ref="chart3_en"/>
 351         <field name="type">view</field>
 352         <field name="user_type" ref="account.data_account_type_view"/>
 353         <field name="name">DIVIDENDS</field>
 354     </record>
 355
 356     <record id="chart35_en" model="account.account.template">
 357         <field name="code">35</field>
 358         <field name="parent_id" ref="chart3_en"/>
 359         <field name="type">view</field>
 360         <field name="user_type" ref="account.data_account_type_view"/>
 361         <field name="name">TRANSLATION ADJUSTMENTS</field>
 362     </record>
 363
 364     <record id="chart36_en" model="account.account.template">
 365         <field name="code">36</field>
 366         <field name="parent_id" ref="chart3_en"/>
 367         <field name="type">view</field>
 368         <field name="user_type" ref="account.data_account_type_view"/>
 369         <field name="name">CONTRIBUTED SURPLUS</field>
 370     </record>
 371
 372     <!-- INCOME -->
 373
 374     <record id="chart4_en" model="account.account.template">
 375         <field name="code">4</field>
 376         <field name="parent_id" ref="chart0_en"/>
 377         <field name="type">view</field>
 378         <field name="user_type" ref="account.data_account_type_view"/>
 379         <field name="name">INCOMES</field>
 380     </record>
 381
 382     <record id="chart41_en" model="account.account.template">
 383         <field name="code">41</field>
 384         <field name="parent_id" ref="chart4_en"/>
 385         <field name="type">view</field>
 386         <field name="user_type" ref="account.data_account_type_view"/>
 387         <field name="name">OPERATING INCOMES</field>
 388     </record>
 389
 390     <record id="chart411_en" model="account.account.template">
 391         <field name="code">411</field>
 392         <field name="parent_id" ref="chart41_en"/>
 393         <field name="type">other</field>
 394         <field name="user_type" ref="account.data_account_type_income"/>
 395         <field name="name">Inside Sales</field>
 396     </record>
 397
 398         <record id="chart412_en" model="account.account.template">
 399                 <field name="code">412</field>
 400                 <field name="parent_id" ref="chart41_en"/>
 401                 <field name="type">other</field>
 402                 <field name="user_type" ref="account.data_account_type_income"/>
 403                 <field name="name">Harmonized Provinces Sales</field>
 404         </record>
 405
 406         <record id="chart413_en" model="account.account.template">
 407                 <field name="code">413</field>
 408                 <field name="parent_id" ref="chart41_en"/>
 409                 <field name="type">other</field>
 410                 <field name="user_type" ref="account.data_account_type_income"/>
 411                 <field name="name">Non-Harmonized Provinces Sales</field>
 412         </record>
 413
 414         <record id="chart414_en" model="account.account.template">
 415                 <field name="code">414</field>
 416                 <field name="parent_id" ref="chart41_en"/>
 417                 <field name="type">other</field>
 418                 <field name="user_type" ref="account.data_account_type_income"/>
 419                 <field name="name">International Sales</field>
 420         </record>
 421
 422     <record id="chart419_en" model="account.account.template">
 423         <field name="code">419</field>
 424         <field name="parent_id" ref="chart41_en"/>
 425         <field name="type">view</field>
 426         <field name="user_type" ref="account.data_account_type_view"/>
 427         <field name="name">OTHER OPERATING INCOMES</field>
 428     </record>
 429
 430     <record id="chart42_en" model="account.account.template">
 431         <field name="code">42</field>
 432         <field name="parent_id" ref="chart4_en"/>
 433         <field name="type">view</field>
 434         <field name="user_type" ref="account.data_account_type_view"/>
 435         <field name="name">NON-OPERATING INCOMES</field>
 436     </record>
 437
 438     <record id="chart421_en" model="account.account.template">
 439         <field name="code">421</field>
 440         <field name="parent_id" ref="chart42_en"/>
 441         <field name="type">view</field>
 442         <field name="user_type" ref="account.data_account_type_view"/>
 443         <field name="name">INTERESTS</field>
 444     </record>
 445
 446     <record id="chart429_en" model="account.account.template">
 447         <field name="code">429</field>
 448         <field name="parent_id" ref="chart42_en"/>
 449         <field name="type">view</field>
 450         <field name="user_type" ref="account.data_account_type_view"/>
 451         <field name="name">OTHER NON-OPERATING INCOMES</field>
 452     </record>
 453
 454     <!-- EXPENSES -->
 455
 456     <record id="chart5_en" model="account.account.template">
 457         <field name="code">5</field>
 458         <field name="parent_id" ref="chart0_en"/>
 459         <field name="type">view</field>
 460         <field name="user_type" ref="account.data_account_type_view"/>
 461         <field name="name">EXPENSES</field>
 462     </record>
 463
 464     <record id="chart51_en" model="account.account.template">
 465         <field name="code">51</field>
 466         <field name="parent_id" ref="chart5_en"/>
 467         <field name="type">view</field>
 468         <field name="user_type" ref="account.data_account_type_view"/>
 469         <field name="name">OPERATING EXPENSES</field>
 470     </record>
 471
 472     <record id="chart511_en" model="account.account.template">
 473         <field name="code">511</field>
 474         <field name="parent_id" ref="chart51_en"/>
 475         <field name="type">view</field>
 476         <field name="user_type" ref="account.data_account_type_view"/>
 477         <field name="name">COST OF GOODS SOLD</field>
 478     </record>
 479
 480     <record id="chart5111_en" model="account.account.template">
 481         <field name="code">5111</field>
 482         <field name="parent_id" ref="chart511_en"/>
 483         <field name="type">other</field>
 484         <field name="user_type" ref="account.data_account_type_expense"/>
 485         <field name="name">Inside Purchases</field>
 486     </record>
 487
 488     <record id="chart5112_en" model="account.account.template">
 489         <field name="code">5112</field>
 490         <field name="parent_id" ref="chart511_en"/>
 491         <field name="type">other</field>
 492         <field name="user_type" ref="account.data_account_type_expense"/>
 493         <field name="name">Purchases in harmonized provinces</field>
 494     </record>
 495
 496     <record id="chart5113_en" model="account.account.template">
 497         <field name="code">5113</field>
 498         <field name="parent_id" ref="chart511_en"/>
 499         <field name="type">other</field>
 500         <field name="user_type" ref="account.data_account_type_expense"/>
 501         <field name="name">Purchases in non-harmonized provinces</field>
 502     </record>
 503
 504     <record id="chart5114_en" model="account.account.template">
 505         <field name="code">5114</field>
 506         <field name="parent_id" ref="chart511_en"/>
 507         <field name="type">other</field>
 508         <field name="user_type" ref="account.data_account_type_expense"/>
 509         <field name="name">International Purchases</field>
 510     </record>
 511
 512     <record id="chart512_en" model="account.account.template">
 513         <field name="code">512</field>
 514         <field name="parent_id" ref="chart51_en"/>
 515         <field name="type">view</field>
 516         <field name="user_type" ref="account.data_account_type_view"/>
 517         <field name="name">LABOUR EXPENSES</field>
 518     </record>
 519
 520     <record id="chart5121_en" model="account.account.template">
 521         <field name="code">5121</field>
 522         <field name="parent_id" ref="chart512_en"/>
 523         <field name="type">other</field>
 524         <field name="user_type" ref="account.data_account_type_expense"/>
 525         <field name="name">Salaries, wages and commissions</field>
 526     </record>
 527
 528     <record id="chart5122_en" model="account.account.template">
 529         <field name="code">5122</field>
 530         <field name="parent_id" ref="chart512_en"/>
 531         <field name="type">other</field>
 532         <field name="user_type" ref="account.data_account_type_expense"/>
 533         <field name="name">Holidays</field>
 534     </record>
 535
 536     <record id="chart5123_en" model="account.account.template">
 537         <field name="code">5123</field>
 538         <field name="parent_id" ref="chart512_en"/>
 539         <field name="type">other</field>
 540         <field name="user_type" ref="account.data_account_type_expense"/>
 541         <field name="name">Employment Insurance</field>
 542     </record>
 543
 544     <record id="chart5124_en" model="account.account.template">
 545         <field name="code">5124</field>
 546         <field name="parent_id" ref="chart512_en"/>
 547         <field name="type">other</field>
 548         <field name="user_type" ref="account.data_account_type_expense"/>
 549         <field name="name">Health Services Fund</field>
 550     </record>
 551
 552     <record id="chart5125_en" model="account.account.template">
 553         <field name="code">5125</field>
 554         <field name="parent_id" ref="chart512_en"/>
 555         <field name="type">other</field>
 556         <field name="user_type" ref="account.data_account_type_expense"/>
 557         <field name="name">Annuities</field>
 558     </record>
 559
 560     <record id="chart5126_en" model="account.account.template">
 561         <field name="code">5126</field>
 562         <field name="parent_id" ref="chart512_en"/>
 563         <field name="type">other</field>
 564         <field name="user_type" ref="account.data_account_type_expense"/>
 565         <field name="name">Parental Insurance</field>
 566     </record>
 567
 568     <record id="chart5127_en" model="account.account.template">
 569         <field name="code">5127</field>
 570         <field name="parent_id" ref="chart512_en"/>
 571         <field name="type">other</field>
 572         <field name="user_type" ref="account.data_account_type_expense"/>
 573         <field name="name">Labour Health and Safety</field>
 574     </record>
 575
 576     <record id="chart5128_en" model="account.account.template">
 577         <field name="code">5128</field>
 578         <field name="parent_id" ref="chart512_en"/>
 579         <field name="type">other</field>
 580         <field name="user_type" ref="account.data_account_type_expense"/>
 581         <field name="name">Labour Standards</field>
 582     </record>
 583
 584     <record id="chart513_en" model="account.account.template">
 585         <field name="code">513</field>
 586         <field name="parent_id" ref="chart51_en"/>
 587         <field name="type">view</field>
 588         <field name="user_type" ref="account.data_account_type_view"/>
 589         <field name="name">SALES EXPENSES</field>
 590     </record>
 591
 592     <record id="chart514_en" model="account.account.template">
 593         <field name="code">514</field>
 594         <field name="parent_id" ref="chart51_en"/>
 595         <field name="type">view</field>
 596         <field name="user_type" ref="account.data_account_type_view"/>
 597         <field name="name">GENERAL EXPENSES</field>
 598     </record>
 599
 600     <record id="chart515_en" model="account.account.template">
 601         <field name="code">515</field>
 602         <field name="parent_id" ref="chart51_en"/>
 603         <field name="type">view</field>
 604         <field name="user_type" ref="account.data_account_type_view"/>
 605         <field name="name">RESEARCH AND DEVELOPMENT EXPENSES</field>
 606     </record>
 607
 608     <record id="chart519_en" model="account.account.template">
 609         <field name="code">519</field>
 610         <field name="parent_id" ref="chart51_en"/>
 611         <field name="type">view</field>
 612         <field name="user_type" ref="account.data_account_type_view"/>
 613         <field name="name">OTHER OPERATING EXPENSES</field>
 614     </record>
 615
 616     <record id="chart55_en" model="account.account.template">
 617         <field name="code">55</field>
 618         <field name="parent_id" ref="chart5_en"/>
 619         <field name="type">view</field>
 620         <field name="user_type" ref="account.data_account_type_view"/>
 621         <field name="name">NON-OPERATING EXPENSES</field>
 622     </record>
 623
 624     <record id="chart551_en" model="account.account.template">
 625         <field name="code">551</field>
 626         <field name="parent_id" ref="chart55_en"/>
 627         <field name="type">view</field>
 628         <field name="user_type" ref="account.data_account_type_view"/>
 629         <field name="name">INTEREST EXPENSES</field>
 630     </record>
 631
 632     <record id="chart559_en" model="account.account.template">
 633         <field name="code">559</field>
 634         <field name="parent_id" ref="chart55_en"/>
 635         <field name="type">view</field>
 636         <field name="user_type" ref="account.data_account_type_view"/>
 637         <field name="name">OTHER NON-OPERATING EXPENSES</field>
 638     </record>
 639
 640     </data>
 641 </openerp>