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="False"/>
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="False"/>
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">view</field>
151 <field name="user_type" ref="account.data_account_type_view"/>
152 <field name="name">HST receivable</field>
155 <record id="chart11831_en" model="account.account.template">
156 <field name="code">11831</field>
157 <field name="parent_id" ref="chart1183_en"/>
158 <field name="type">other</field>
159 <field name="user_type" ref="account.data_account_type_receivable"/>
160 <field name="reconcile" eval="False"/>
161 <field name="name">HST receivable - 13%</field>
164 <record id="chart11832_en" model="account.account.template">
165 <field name="code">11832</field>
166 <field name="parent_id" ref="chart1183_en"/>
167 <field name="type">other</field>
168 <field name="user_type" ref="account.data_account_type_receivable"/>
169 <field name="reconcile" eval="False"/>
170 <field name="name">HST receivable - 14%</field>
173 <record id="chart11833_en" model="account.account.template">
174 <field name="code">11833</field>
175 <field name="parent_id" ref="chart1183_en"/>
176 <field name="type">other</field>
177 <field name="user_type" ref="account.data_account_type_receivable"/>
178 <field name="reconcile" eval="False"/>
179 <field name="name">HST receivable - 15%</field>
182 <record id="chart15_en" model="account.account.template">
183 <field name="code">15</field>
184 <field name="parent_id" ref="chart1_en"/>
185 <field name="type">view</field>
186 <field name="user_type" ref="account.data_account_type_view"/>
187 <field name="name">NON-CURRENT ASSETS</field>
190 <record id="chart151_en" model="account.account.template">
191 <field name="code">151</field>
192 <field name="parent_id" ref="chart15_en"/>
193 <field name="type">view</field>
194 <field name="user_type" ref="account.data_account_type_view"/>
195 <field name="name">INVESTMENTS AVAILABLE FOR SALE</field>
198 <record id="chart152_en" model="account.account.template">
199 <field name="code">152</field>
200 <field name="parent_id" ref="chart15_en"/>
201 <field name="type">view</field>
202 <field name="user_type" ref="account.data_account_type_view"/>
203 <field name="name">TANGIBLE ASSETS</field>
206 <record id="chart1527_en" model="account.account.template">
207 <field name="code">1527</field>
208 <field name="parent_id" ref="chart152_en"/>
209 <field name="type">view</field>
210 <field name="user_type" ref="account.data_account_type_view"/>
211 <field name="name">ACCUMULATED DEPRECIATIONS</field>
214 <record id="chart153_en" model="account.account.template">
215 <field name="code">153</field>
216 <field name="parent_id" ref="chart15_en"/>
217 <field name="type">view</field>
218 <field name="user_type" ref="account.data_account_type_view"/>
219 <field name="name">INTANGIBLE ASSETS</field>
222 <record id="chart1531_en" model="account.account.template">
223 <field name="code">1531</field>
224 <field name="parent_id" ref="chart153_en"/>
225 <field name="type">view</field>
226 <field name="user_type" ref="account.data_account_type_view"/>
227 <field name="name">PATENTS, TRADEMARKS AND COPYRIGHTS</field>
232 <record id="chart2_en" model="account.account.template">
233 <field name="code">2</field>
234 <field name="parent_id" ref="chart0_en"/>
235 <field name="type">view</field>
236 <field name="user_type" ref="account.data_account_type_view"/>
237 <field name="name">LIABILITIES</field>
240 <record id="chart21_en" model="account.account.template">
241 <field name="code">21</field>
242 <field name="parent_id" ref="chart2_en"/>
243 <field name="type">view</field>
244 <field name="user_type" ref="account.data_account_type_view"/>
245 <field name="name">CURRENT LIABILITIES</field>
248 <record id="chart211_en" model="account.account.template">
249 <field name="code">211</field>
250 <field name="parent_id" ref="chart21_en"/>
251 <field name="type">view</field>
252 <field name="user_type" ref="account.data_account_type_view"/>
253 <field name="name">ACCOUNTS PAYABLES</field>
256 <record id="chart2111_en" model="account.account.template">
257 <field name="code">2111</field>
258 <field name="parent_id" ref="chart211_en"/>
259 <field name="type">payable</field>
260 <field name="user_type" ref="account.data_account_type_payable"/>
261 <field name="reconcile" eval="True"/>
262 <field name="name">Suppliers Account</field>
265 <record id="chart212_en" model="account.account.template">
266 <field name="code">212</field>
267 <field name="parent_id" ref="chart21_en"/>
268 <field name="type">view</field>
269 <field name="user_type" ref="account.data_account_type_view"/>
270 <field name="name">OTHER ACCOUNTS PAYABLES</field>
273 <record id="chart213_en" model="account.account.template">
274 <field name="code">213</field>
275 <field name="parent_id" ref="chart21_en"/>
276 <field name="type">view</field>
277 <field name="user_type" ref="account.data_account_type_view"/>
278 <field name="name">TAXES PAYABLES</field>
281 <record id="chart2131_en" model="account.account.template">
282 <field name="code">2131</field>
283 <field name="parent_id" ref="chart213_en"/>
284 <field name="type">other</field>
285 <field name="user_type" ref="account.data_account_type_payable"/>
286 <field name="reconcile" eval="False"/>
287 <field name="name">GST to pay</field>
290 <record id="chart2132_en" model="account.account.template">
291 <field name="code">2132</field>
292 <field name="parent_id" ref="chart213_en"/>
293 <field name="type">other</field>
294 <field name="user_type" ref="account.data_account_type_payable"/>
295 <field name="reconcile" eval="False"/>
296 <field name="name">PST/QST to pay</field>
299 <record id="chart2133_en" model="account.account.template">
300 <field name="code">2133</field>
301 <field name="parent_id" ref="chart213_en"/>
302 <field name="type">view</field>
303 <field name="user_type" ref="account.data_account_type_view"/>
304 <field name="name">HST to pay</field>
307 <record id="chart21331_en" model="account.account.template">
308 <field name="code">21331</field>
309 <field name="parent_id" ref="chart2133_en"/>
310 <field name="type">other</field>
311 <field name="user_type" ref="account.data_account_type_payable"/>
312 <field name="reconcile" eval="False"/>
313 <field name="name">HST to pay - 13%</field>
316 <record id="chart21332_en" model="account.account.template">
317 <field name="code">21332</field>
318 <field name="parent_id" ref="chart2133_en"/>
319 <field name="type">other</field>
320 <field name="user_type" ref="account.data_account_type_payable"/>
321 <field name="reconcile" eval="False"/>
322 <field name="name">HST to pay - 14%</field>
325 <record id="chart21333_en" model="account.account.template">
326 <field name="code">21333</field>
327 <field name="parent_id" ref="chart2133_en"/>
328 <field name="type">other</field>
329 <field name="user_type" ref="account.data_account_type_payable"/>
330 <field name="reconcile" eval="False"/>
331 <field name="name">HST to pay - 15%</field>
334 <record id="chart214_en" model="account.account.template">
335 <field name="code">214</field>
336 <field name="parent_id" ref="chart21_en"/>
337 <field name="type">view</field>
338 <field name="user_type" ref="account.data_account_type_view"/>
339 <field name="name">LABOUR TAXES TO PAY</field>
342 <record id="chart2141_en" model="account.account.template">
343 <field name="code">2141</field>
344 <field name="parent_id" ref="chart214_en"/>
345 <field name="type">view</field>
346 <field name="user_type" ref="account.data_account_type_view"/>
347 <field name="name">CANADIAN REVENU AGENCY</field>
350 <record id="chart21411_en" model="account.account.template">
351 <field name="code">21411</field>
352 <field name="parent_id" ref="chart2141_en"/>
353 <field name="type">view</field>
354 <field name="user_type" ref="account.data_account_type_view"/>
355 <field name="name">EMPLOYMENT INSURANCE TO PAY</field>
358 <record id="chart214111_en" model="account.account.template">
359 <field name="code">214111</field>
360 <field name="parent_id" ref="chart21411_en"/>
361 <field name="type">other</field>
362 <field name="user_type" ref="account.data_account_type_liability"/>
363 <field name="name">EI - Employees Contribution</field>
366 <record id="chart214112_en" model="account.account.template">
367 <field name="code">214112</field>
368 <field name="parent_id" ref="chart21411_en"/>
369 <field name="type">other</field>
370 <field name="user_type" ref="account.data_account_type_liability"/>
371 <field name="name">EI - Employer Contribution</field>
374 <record id="chart21412_en" model="account.account.template">
375 <field name="code">21412</field>
376 <field name="parent_id" ref="chart2141_en"/>
377 <field name="type">other</field>
378 <field name="user_type" ref="account.data_account_type_liability"/>
379 <field name="name">Federal Income Tax</field>
382 <record id="chart2142_en" model="account.account.template">
383 <field name="code">2142</field>
384 <field name="parent_id" ref="chart214_en"/>
385 <field name="type">view</field>
386 <field name="user_type" ref="account.data_account_type_view"/>
387 <field name="name">PROVINCIAL REVENU AGENCY</field>
390 <record id="chart21421_en" model="account.account.template">
391 <field name="code">21421</field>
392 <field name="parent_id" ref="chart2142_en"/>
393 <field name="type">other</field>
394 <field name="user_type" ref="account.data_account_type_liability"/>
395 <field name="name">Health Services Fund to pay</field>
398 <record id="chart21422_en" model="account.account.template">
399 <field name="code">21422</field>
400 <field name="parent_id" ref="chart2142_en"/>
401 <field name="type">view</field>
402 <field name="user_type" ref="account.data_account_type_view"/>
403 <field name="name">ANNUITIES TO PAY</field>
406 <record id="chart214221_en" model="account.account.template">
407 <field name="code">214221</field>
408 <field name="parent_id" ref="chart21422_en"/>
409 <field name="type">other</field>
410 <field name="user_type" ref="account.data_account_type_liability"/>
411 <field name="name">Annuities - Employees Contribution</field>
414 <record id="chart214222_en" model="account.account.template">
415 <field name="code">214222</field>
416 <field name="parent_id" ref="chart21422_en"/>
417 <field name="type">other</field>
418 <field name="user_type" ref="account.data_account_type_liability"/>
419 <field name="name">Annuities - Employer Contribution</field>
422 <record id="chart21423_en" model="account.account.template">
423 <field name="code">21423</field>
424 <field name="parent_id" ref="chart2142_en"/>
425 <field name="type">view</field>
426 <field name="user_type" ref="account.data_account_type_view"/>
427 <field name="name">PARENTAL INSURANCE PLAN TO PAY</field>
430 <record id="chart214231_en" model="account.account.template">
431 <field name="code">214231</field>
432 <field name="parent_id" ref="chart21423_en"/>
433 <field name="type">other</field>
434 <field name="user_type" ref="account.data_account_type_liability"/>
435 <field name="name">PAP - Employee Contribution</field>
438 <record id="chart214232_en" model="account.account.template">
439 <field name="code">214232</field>
440 <field name="parent_id" ref="chart21423_en"/>
441 <field name="type">other</field>
442 <field name="user_type" ref="account.data_account_type_liability"/>
443 <field name="name">PAP - Employer Contribution</field>
446 <record id="chart21424_en" model="account.account.template">
447 <field name="code">21424</field>
448 <field name="parent_id" ref="chart2142_en"/>
449 <field name="type">other</field>
450 <field name="user_type" ref="account.data_account_type_liability"/>
451 <field name="name">Labour Health and Safety to pay</field>
454 <record id="chart21425_en" model="account.account.template">
455 <field name="code">21425</field>
456 <field name="parent_id" ref="chart2142_en"/>
457 <field name="type">other</field>
458 <field name="user_type" ref="account.data_account_type_liability"/>
459 <field name="name">Labour Standards to pay</field>
462 <record id="chart21426_en" model="account.account.template">
463 <field name="code">21426</field>
464 <field name="parent_id" ref="chart2142_en"/>
465 <field name="type">other</field>
466 <field name="user_type" ref="account.data_account_type_liability"/>
467 <field name="name">Provincial Income Tax</field>
470 <record id="chart215_en" model="account.account.template">
471 <field name="code">215</field>
472 <field name="parent_id" ref="chart21_en"/>
473 <field name="type">view</field>
474 <field name="user_type" ref="account.data_account_type_view"/>
475 <field name="name">CURRENT FINANCIAL DEBTS</field>
478 <record id="chart216_en" model="account.account.template">
479 <field name="code">216</field>
480 <field name="parent_id" ref="chart21_en"/>
481 <field name="type">view</field>
482 <field name="user_type" ref="account.data_account_type_view"/>
483 <field name="name">LIABILITIES ASSETS HELD FOR TRANSFER</field>
486 <record id="chart217_en" model="account.account.template">
487 <field name="code">217</field>
488 <field name="parent_id" ref="chart21_en"/>
489 <field name="type">view</field>
490 <field name="user_type" ref="account.data_account_type_view"/>
491 <field name="name">STOCK LIABILITIES</field>
494 <record id="chart2171_en" model="account.account.template">
495 <field name="code">2171</field>
496 <field name="parent_id" ref="chart216_en"/>
497 <field name="type">other</field>
498 <field name="user_type" ref="account.data_account_type_liability"/>
499 <field name="name">Stock Received But Not Billed</field>
502 <record id="chart25_en" model="account.account.template">
503 <field name="code">25</field>
504 <field name="parent_id" ref="chart2_en"/>
505 <field name="type">view</field>
506 <field name="user_type" ref="account.data_account_type_view"/>
507 <field name="name">NON-CURRENT LIABILITIES</field>
510 <record id="chart251_en" model="account.account.template">
511 <field name="code">251</field>
512 <field name="parent_id" ref="chart25_en"/>
513 <field name="type">view</field>
514 <field name="user_type" ref="account.data_account_type_view"/>
515 <field name="name">NON-CURRENT FINANCIAL DEBTS</field>
518 <record id="chart252_en" model="account.account.template">
519 <field name="code">252</field>
520 <field name="parent_id" ref="chart25_en"/>
521 <field name="type">view</field>
522 <field name="user_type" ref="account.data_account_type_view"/>
523 <field name="name">PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES</field>
526 <record id="chart254_en" model="account.account.template">
527 <field name="code">254</field>
528 <field name="parent_id" ref="chart25_en"/>
529 <field name="type">view</field>
530 <field name="user_type" ref="account.data_account_type_view"/>
531 <field name="name">DEFERRED TAXES</field>
534 <record id="chart259_en" model="account.account.template">
535 <field name="code">259</field>
536 <field name="parent_id" ref="chart25_en"/>
537 <field name="type">view</field>
538 <field name="user_type" ref="account.data_account_type_view"/>
539 <field name="name">OTHER NON-CURRENT LIABILITIES</field>
544 <record id="chart3_en" model="account.account.template">
545 <field name="code">3</field>
546 <field name="parent_id" ref="chart0_en"/>
547 <field name="type">view</field>
548 <field name="user_type" ref="account.data_account_type_view"/>
549 <field name="name">EQUITY</field>
552 <record id="chart31_en" model="account.account.template">
553 <field name="code">31</field>
554 <field name="parent_id" ref="chart3_en"/>
555 <field name="type">view</field>
556 <field name="user_type" ref="account.data_account_type_view"/>
557 <field name="name">SHARE CAPITAL</field>
560 <record id="chart32_en" model="account.account.template">
561 <field name="code">32</field>
562 <field name="parent_id" ref="chart3_en"/>
563 <field name="type">view</field>
564 <field name="user_type" ref="account.data_account_type_view"/>
565 <field name="name">PREMIUMS</field>
568 <record id="chart33_en" model="account.account.template">
569 <field name="code">33</field>
570 <field name="parent_id" ref="chart3_en"/>
571 <field name="type">view</field>
572 <field name="user_type" ref="account.data_account_type_view"/>
573 <field name="name">RETAINED EARNINGS</field>
576 <record id="chart34_en" model="account.account.template">
577 <field name="code">34</field>
578 <field name="parent_id" ref="chart3_en"/>
579 <field name="type">view</field>
580 <field name="user_type" ref="account.data_account_type_view"/>
581 <field name="name">DIVIDENDS</field>
584 <record id="chart35_en" model="account.account.template">
585 <field name="code">35</field>
586 <field name="parent_id" ref="chart3_en"/>
587 <field name="type">view</field>
588 <field name="user_type" ref="account.data_account_type_view"/>
589 <field name="name">TRANSLATION ADJUSTMENTS</field>
592 <record id="chart36_en" model="account.account.template">
593 <field name="code">36</field>
594 <field name="parent_id" ref="chart3_en"/>
595 <field name="type">view</field>
596 <field name="user_type" ref="account.data_account_type_view"/>
597 <field name="name">CONTRIBUTED SURPLUS</field>
602 <record id="chart4_en" model="account.account.template">
603 <field name="code">4</field>
604 <field name="parent_id" ref="chart0_en"/>
605 <field name="type">view</field>
606 <field name="user_type" ref="account.data_account_type_view"/>
607 <field name="name">INCOMES</field>
610 <record id="chart41_en" model="account.account.template">
611 <field name="code">41</field>
612 <field name="parent_id" ref="chart4_en"/>
613 <field name="type">view</field>
614 <field name="user_type" ref="account.data_account_type_view"/>
615 <field name="name">OPERATING INCOMES</field>
618 <record id="chart411_en" model="account.account.template">
619 <field name="code">411</field>
620 <field name="parent_id" ref="chart41_en"/>
621 <field name="type">other</field>
622 <field name="user_type" ref="account.data_account_type_income"/>
623 <field name="name">Inside Sales</field>
626 <record id="chart412_en" model="account.account.template">
627 <field name="code">412</field>
628 <field name="parent_id" ref="chart41_en"/>
629 <field name="type">other</field>
630 <field name="user_type" ref="account.data_account_type_income"/>
631 <field name="name">Harmonized Provinces Sales</field>
634 <record id="chart413_en" model="account.account.template">
635 <field name="code">413</field>
636 <field name="parent_id" ref="chart41_en"/>
637 <field name="type">other</field>
638 <field name="user_type" ref="account.data_account_type_income"/>
639 <field name="name">Non-Harmonized Provinces Sales</field>
642 <record id="chart414_en" model="account.account.template">
643 <field name="code">414</field>
644 <field name="parent_id" ref="chart41_en"/>
645 <field name="type">other</field>
646 <field name="user_type" ref="account.data_account_type_income"/>
647 <field name="name">International Sales</field>
650 <record id="chart419_en" model="account.account.template">
651 <field name="code">419</field>
652 <field name="parent_id" ref="chart41_en"/>
653 <field name="type">view</field>
654 <field name="user_type" ref="account.data_account_type_view"/>
655 <field name="name">OTHER OPERATING INCOMES</field>
658 <record id="chart42_en" model="account.account.template">
659 <field name="code">42</field>
660 <field name="parent_id" ref="chart4_en"/>
661 <field name="type">view</field>
662 <field name="user_type" ref="account.data_account_type_view"/>
663 <field name="name">NON-OPERATING INCOMES</field>
666 <record id="chart425_en" model="account.account.template">
667 <field name="code">425</field>
668 <field name="parent_id" ref="chart42_en"/>
669 <field name="type">view</field>
670 <field name="user_type" ref="account.data_account_type_view"/>
671 <field name="name">INTERESTS</field>
674 <record id="chart429_en" model="account.account.template">
675 <field name="code">429</field>
676 <field name="parent_id" ref="chart42_en"/>
677 <field name="type">view</field>
678 <field name="user_type" ref="account.data_account_type_view"/>
679 <field name="name">OTHER NON-OPERATING INCOMES</field>
684 <record id="chart5_en" model="account.account.template">
685 <field name="code">5</field>
686 <field name="parent_id" ref="chart0_en"/>
687 <field name="type">view</field>
688 <field name="user_type" ref="account.data_account_type_view"/>
689 <field name="name">EXPENSES</field>
692 <record id="chart51_en" model="account.account.template">
693 <field name="code">51</field>
694 <field name="parent_id" ref="chart5_en"/>
695 <field name="type">view</field>
696 <field name="user_type" ref="account.data_account_type_view"/>
697 <field name="name">OPERATING EXPENSES</field>
700 <record id="chart511_en" model="account.account.template">
701 <field name="code">511</field>
702 <field name="parent_id" ref="chart51_en"/>
703 <field name="type">view</field>
704 <field name="user_type" ref="account.data_account_type_view"/>
705 <field name="name">COST OF GOODS SOLD</field>
708 <record id="chart5111_en" model="account.account.template">
709 <field name="code">5111</field>
710 <field name="parent_id" ref="chart511_en"/>
711 <field name="type">other</field>
712 <field name="user_type" ref="account.data_account_type_expense"/>
713 <field name="name">Inside Purchases</field>
716 <record id="chart5112_en" model="account.account.template">
717 <field name="code">5112</field>
718 <field name="parent_id" ref="chart511_en"/>
719 <field name="type">other</field>
720 <field name="user_type" ref="account.data_account_type_expense"/>
721 <field name="name">Purchases in harmonized provinces</field>
724 <record id="chart5113_en" model="account.account.template">
725 <field name="code">5113</field>
726 <field name="parent_id" ref="chart511_en"/>
727 <field name="type">other</field>
728 <field name="user_type" ref="account.data_account_type_expense"/>
729 <field name="name">Purchases in non-harmonized provinces</field>
732 <record id="chart5114_en" model="account.account.template">
733 <field name="code">5114</field>
734 <field name="parent_id" ref="chart511_en"/>
735 <field name="type">other</field>
736 <field name="user_type" ref="account.data_account_type_expense"/>
737 <field name="name">International Purchases</field>
740 <record id="chart512_en" model="account.account.template">
741 <field name="code">512</field>
742 <field name="parent_id" ref="chart51_en"/>
743 <field name="type">view</field>
744 <field name="user_type" ref="account.data_account_type_view"/>
745 <field name="name">LABOUR EXPENSES</field>
748 <record id="chart51201_en" model="account.account.template">
749 <field name="code">51201</field>
750 <field name="parent_id" ref="chart512_en"/>
751 <field name="type">other</field>
752 <field name="user_type" ref="account.data_account_type_expense"/>
753 <field name="name">Salaries, wages and commissions</field>
756 <record id="chart51202_en" model="account.account.template">
757 <field name="code">51202</field>
758 <field name="parent_id" ref="chart512_en"/>
759 <field name="type">other</field>
760 <field name="user_type" ref="account.data_account_type_expense"/>
761 <field name="name">Holidays</field>
764 <record id="chart51203_en" model="account.account.template">
765 <field name="code">51203</field>
766 <field name="parent_id" ref="chart512_en"/>
767 <field name="type">other</field>
768 <field name="user_type" ref="account.data_account_type_expense"/>
769 <field name="name">Employment Insurance</field>
772 <record id="chart51204_en" model="account.account.template">
773 <field name="code">51204</field>
774 <field name="parent_id" ref="chart512_en"/>
775 <field name="type">other</field>
776 <field name="user_type" ref="account.data_account_type_expense"/>
777 <field name="name">Health Services Fund</field>
780 <record id="chart51205_en" model="account.account.template">
781 <field name="code">51205</field>
782 <field name="parent_id" ref="chart512_en"/>
783 <field name="type">other</field>
784 <field name="user_type" ref="account.data_account_type_expense"/>
785 <field name="name">Annuities</field>
788 <record id="chart51206_en" model="account.account.template">
789 <field name="code">51206</field>
790 <field name="parent_id" ref="chart512_en"/>
791 <field name="type">other</field>
792 <field name="user_type" ref="account.data_account_type_expense"/>
793 <field name="name">Parental Insurance</field>
796 <record id="chart51207_en" model="account.account.template">
797 <field name="code">51207</field>
798 <field name="parent_id" ref="chart512_en"/>
799 <field name="type">other</field>
800 <field name="user_type" ref="account.data_account_type_expense"/>
801 <field name="name">Labour Health and Safety</field>
804 <record id="chart51208_en" model="account.account.template">
805 <field name="code">51208</field>
806 <field name="parent_id" ref="chart512_en"/>
807 <field name="type">other</field>
808 <field name="user_type" ref="account.data_account_type_expense"/>
809 <field name="name">Labour Standards</field>
812 <record id="chart51209_en" model="account.account.template">
813 <field name="code">51209</field>
814 <field name="parent_id" ref="chart512_en"/>
815 <field name="type">other</field>
816 <field name="user_type" ref="account.data_account_type_expense"/>
817 <field name="name">Federal Income Tax</field>
820 <record id="chart51210_en" model="account.account.template">
821 <field name="code">51210</field>
822 <field name="parent_id" ref="chart512_en"/>
823 <field name="type">other</field>
824 <field name="user_type" ref="account.data_account_type_expense"/>
825 <field name="name">Provincial Income Tax</field>
827 <record id="chart513_en" model="account.account.template">
828 <field name="code">513</field>
829 <field name="parent_id" ref="chart51_en"/>
830 <field name="type">view</field>
831 <field name="user_type" ref="account.data_account_type_view"/>
832 <field name="name">SALES EXPENSES</field>
835 <record id="chart514_en" model="account.account.template">
836 <field name="code">514</field>
837 <field name="parent_id" ref="chart51_en"/>
838 <field name="type">view</field>
839 <field name="user_type" ref="account.data_account_type_view"/>
840 <field name="name">GENERAL EXPENSES</field>
843 <record id="chart515_en" model="account.account.template">
844 <field name="code">515</field>
845 <field name="parent_id" ref="chart51_en"/>
846 <field name="type">view</field>
847 <field name="user_type" ref="account.data_account_type_view"/>
848 <field name="name">RESEARCH AND DEVELOPMENT EXPENSES</field>
851 <record id="chart519_en" model="account.account.template">
852 <field name="code">519</field>
853 <field name="parent_id" ref="chart51_en"/>
854 <field name="type">view</field>
855 <field name="user_type" ref="account.data_account_type_view"/>
856 <field name="name">OTHER OPERATING EXPENSES</field>
859 <record id="chart55_en" model="account.account.template">
860 <field name="code">55</field>
861 <field name="parent_id" ref="chart5_en"/>
862 <field name="type">view</field>
863 <field name="user_type" ref="account.data_account_type_view"/>
864 <field name="name">NON-OPERATING EXPENSES</field>
867 <record id="chart551_en" model="account.account.template">
868 <field name="code">551</field>
869 <field name="parent_id" ref="chart55_en"/>
870 <field name="type">view</field>
871 <field name="user_type" ref="account.data_account_type_view"/>
872 <field name="name">INTERESTS EXPENSES</field>
875 <record id="chart559_en" model="account.account.template">
876 <field name="code">559</field>
877 <field name="parent_id" ref="chart55_en"/>
878 <field name="type">view</field>
879 <field name="user_type" ref="account.data_account_type_view"/>
880 <field name="name">OTHER NON-OPERATING EXPENSES</field>