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 name="type">view</field>
  10             <field name="user_type" ref="account.data_account_type_view"/>
  11         </record>
  12
  13     <!-- ASSET -->
  14
  15     <record id="chart1_en" model="account.account.template">
  16         <field name="code">1</field>
  17         <field name="parent_id" ref="chart0_en"/>
  18         <field name="type">view</field>
  19         <field name="user_type" ref="account.data_account_type_view"/>
  20         <field name="name">ASSETS</field>
  21     </record>
  22
  23     <record id="chart11_en" model="account.account.template">
  24         <field name="code">11</field>
  25         <field name="parent_id" ref="chart1_en"/>
  26         <field name="type">view</field>
  27         <field name="user_type" ref="account.data_account_type_view"/>
  28         <field name="name">CURRENT ASSETS</field>
  29     </record>
  30
  31     <record id="chart111_en" model="account.account.template">
  32         <field name="code">111</field>
  33         <field name="parent_id" ref="chart11_en"/>
  34         <field name="type">view</field>
  35         <field name="user_type" ref="account.data_account_type_view"/>
  36         <field name="name">CASH</field>
  37     </record>
  38
  39     <record id="chart1111_en" model="account.account.template">
  40         <field name="code">1111</field>
  41         <field name="parent_id" ref="chart111_en"/>
  42         <field name="type">liquidity</field>
  43         <field name="user_type" ref="account.data_account_type_bank"/>
  44         <field name="name">Checking Account</field>
  45     </record>
  46
  47     <record id="chart112_en" model="account.account.template">
  48         <field name="code">112</field>
  49         <field name="parent_id" ref="chart11_en"/>
  50         <field name="type">view</field>
  51         <field name="user_type" ref="account.data_account_type_view"/>
  52         <field name="name">TREASURY OR TREASURY EQUIVALENTS</field>
  53     </record>
  54
  55     <record id="chart113_en" model="account.account.template">
  56         <field name="code">113</field>
  57         <field name="parent_id" ref="chart11_en"/>
  58         <field name="type">view</field>
  59         <field name="user_type" ref="account.data_account_type_view"/>
  60         <field name="name">CERTIFICATES OF DEPOSITS</field>
  61     </record>
  62
  63     <record id="chart114_en" model="account.account.template">
  64         <field name="code">114</field>
  65         <field name="parent_id" ref="chart11_en"/>
  66         <field name="type">view</field>
  67         <field name="user_type" ref="account.data_account_type_view"/>
  68         <field name="name">STOCKS</field>
  69     </record>
  70
  71     <record id="chart115_en" model="account.account.template">
  72         <field name="code">115</field>
  73         <field name="parent_id" ref="chart11_en"/>
  74         <field name="type">view</field>
  75         <field name="user_type" ref="account.data_account_type_view"/>
  76         <field name="name">ACCOUNTS RECEIVABLES</field>
  77     </record>
  78
  79     <record id="chart1151_en" model="account.account.template">
  80         <field name="code">1151</field>
  81         <field name="parent_id" ref="chart115_en"/>
  82         <field name="type">receivable</field>
  83         <field name="user_type" ref="account.data_account_type_receivable"/>
  84         <field name="reconcile" eval="True"/>
  85         <field name="name">Customers Account</field>
  86     </record>
  87
  88     <record id="chart1152_en" model="account.account.template">
  89         <field name="code">1152</field>
  90         <field name="parent_id" ref="chart115_en"/>
  91         <field name="type">view</field>
  92         <field name="user_type" ref="account.data_account_type_view"/>
  93         <field name="name">ALLOWANCE FOR DOUBTFUL ACCOUNTS</field>
  94     </record>
  95
  96     <record id="chart116_en" model="account.account.template">
  97         <field name="code">116</field>
  98         <field name="parent_id" ref="chart11_en"/>
  99         <field name="type">view</field>
 100         <field name="user_type" ref="account.data_account_type_view"/>
 101         <field name="name">PREPAID EXPENSES</field>
 102     </record>
 103
 104     <record id="chart117_en" model="account.account.template">
 105         <field name="code">117</field>
 106         <field name="parent_id" ref="chart11_en"/>
 107         <field name="type">view</field>
 108         <field name="user_type" ref="account.data_account_type_view"/>
 109         <field name="name">INVESTMENTS HELD FOR TRADING</field>
 110     </record>
 111
 112     <record id="chart118_en" model="account.account.template">
 113         <field name="code">118</field>
 114         <field name="parent_id" ref="chart11_en"/>
 115         <field name="type">view</field>
 116         <field name="user_type" ref="account.data_account_type_view"/>
 117         <field name="name">TAXES RECEIVABLES</field>
 118     </record>
 119
 120     <record id="chart1181_en" model="account.account.template">
 121         <field name="code">1181</field>
 122         <field name="parent_id" ref="chart118_en"/>
 123         <field name="type">other</field>
 124         <field name="user_type" ref="account.data_account_type_receivable"/>
 125         <field name="reconcile" eval="True"/>
 126         <field name="name">GST receivable</field>
 127     </record>
 128
 129     <record id="chart1182_en" model="account.account.template">
 130         <field name="code">1182</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">PST/QST receivable</field>
 136     </record>
 137
 138     <record id="chart1183_en" model="account.account.template">
 139         <field name="code">1183</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">HST receivable</field>
 145     </record>
 146
 147     <record id="chart15_en" model="account.account.template">
 148         <field name="code">15</field>
 149         <field name="parent_id" ref="chart1_en"/>
 150         <field name="type">view</field>
 151         <field name="user_type" ref="account.data_account_type_view"/>
 152         <field name="name">NON-CURRENT ASSETS</field>
 153     </record>
 154
 155     <record id="chart151_en" model="account.account.template">
 156         <field name="code">151</field>
 157         <field name="parent_id" ref="chart15_en"/>
 158         <field name="type">view</field>
 159         <field name="user_type" ref="account.data_account_type_view"/>
 160         <field name="name">INVESTMENTS AVAILABLE FOR SALE</field>
 161     </record>
 162
 163     <record id="chart152_en" model="account.account.template">
 164         <field name="code">152</field>
 165         <field name="parent_id" ref="chart15_en"/>
 166         <field name="type">view</field>
 167         <field name="user_type" ref="account.data_account_type_view"/>
 168         <field name="name">TANGIBLE ASSETS</field>
 169     </record>
 170
 171     <record id="chart1527_en" model="account.account.template">
 172         <field name="code">1527</field>
 173         <field name="parent_id" ref="chart152_en"/>
 174         <field name="type">view</field>
 175         <field name="user_type" ref="account.data_account_type_view"/>
 176         <field name="name">ACCUMULATED DEPRECIATIONS</field>
 177     </record>
 178
 179     <record id="chart153_en" model="account.account.template">
 180         <field name="code">153</field>
 181         <field name="parent_id" ref="chart15_en"/>
 182         <field name="type">view</field>
 183         <field name="user_type" ref="account.data_account_type_view"/>
 184         <field name="name">INTANGIBLE ASSETS</field>
 185     </record>
 186
 187     <record id="chart1531_en" model="account.account.template">
 188         <field name="code">1531</field>
 189         <field name="parent_id" ref="chart153_en"/>
 190         <field name="type">view</field>
 191         <field name="user_type" ref="account.data_account_type_view"/>
 192         <field name="name">PATENTS, TRADEMARKS AND COPYRIGHTS</field>
 193     </record>
 194
 195     <!-- LIABILITIES -->
 196
 197     <record id="chart2_en" model="account.account.template">
 198         <field name="code">2</field>
 199         <field name="parent_id" ref="chart0_en"/>
 200         <field name="type">view</field>
 201         <field name="user_type" ref="account.data_account_type_view"/>
 202         <field name="name">LIABILITIES</field>
 203     </record>
 204
 205     <record id="chart21_en" model="account.account.template">
 206         <field name="code">21</field>
 207         <field name="parent_id" ref="chart2_en"/>
 208         <field name="type">view</field>
 209         <field name="user_type" ref="account.data_account_type_view"/>
 210         <field name="name">CURRENT LIABILITIES</field>
 211     </record>
 212
 213     <record id="chart211_en" model="account.account.template">
 214         <field name="code">211</field>
 215         <field name="parent_id" ref="chart21_en"/>
 216         <field name="type">view</field>
 217         <field name="user_type" ref="account.data_account_type_view"/>
 218         <field name="name">ACCOUNTS PAYABLES</field>
 219     </record>
 220
 221     <record id="chart2111_en" model="account.account.template">
 222         <field name="code">2111</field>
 223         <field name="parent_id" ref="chart211_en"/>
 224         <field name="type">payable</field>
 225         <field name="user_type" ref="account.data_account_type_payable"/>
 226         <field name="reconcile" eval="True"/>
 227         <field name="name">Suppliers Account</field>
 228     </record>
 229
 230     <record id="chart212_en" model="account.account.template">
 231         <field name="code">212</field>
 232         <field name="parent_id" ref="chart21_en"/>
 233         <field name="type">view</field>
 234         <field name="user_type" ref="account.data_account_type_view"/>
 235         <field name="name">TAXES PAYABLES</field>
 236     </record>
 237
 238     <record id="chart2121_en" model="account.account.template">
 239         <field name="code">2121</field>
 240         <field name="parent_id" ref="chart212_en"/>
 241         <field name="type">other</field>
 242         <field name="user_type" ref="account.data_account_type_payable"/>
 243         <field name="reconcile" eval="True"/>
 244         <field name="name">GST to pay</field>
 245     </record>
 246
 247     <record id="chart2122_en" model="account.account.template">
 248         <field name="code">2122</field>
 249         <field name="parent_id" ref="chart212_en"/>
 250         <field name="type">other</field>
 251         <field name="user_type" ref="account.data_account_type_payable"/>
 252         <field name="reconcile" eval="True"/>
 253         <field name="name">PST/QST to pay</field>
 254     </record>
 255
 256     <record id="chart2123_en" model="account.account.template">
 257         <field name="code">2123</field>
 258         <field name="parent_id" ref="chart212_en"/>
 259         <field name="type">other</field>
 260         <field name="user_type" ref="account.data_account_type_payable"/>
 261         <field name="reconcile" eval="True"/>
 262         <field name="name">HST to pay</field>
 263     </record>
 264
 265     <record id="chart213_en" model="account.account.template">
 266         <field name="code">213</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">CURRENT FINANCIAL DEBTS</field>
 271     </record>
 272
 273     <record id="chart25_en" model="account.account.template">
 274         <field name="code">25</field>
 275         <field name="parent_id" ref="chart2_en"/>
 276         <field name="type">view</field>
 277         <field name="user_type" ref="account.data_account_type_view"/>
 278         <field name="name">NON-CURRENT LIABILITIES</field>
 279     </record>
 280
 281     <record id="chart251_en" model="account.account.template">
 282         <field name="code">251</field>
 283         <field name="parent_id" ref="chart25_en"/>
 284         <field name="type">view</field>
 285         <field name="user_type" ref="account.data_account_type_view"/>
 286         <field name="name">NON-CURRENT FINANCIAL DEBTS</field>
 287     </record>
 288
 289     <record id="chart252_en" model="account.account.template">
 290         <field name="code">252</field>
 291         <field name="parent_id" ref="chart25_en"/>
 292         <field name="type">view</field>
 293         <field name="user_type" ref="account.data_account_type_view"/>
 294         <field name="name">PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES</field>
 295     </record>
 296
 297     <record id="chart253_en" model="account.account.template">
 298         <field name="code">253</field>
 299         <field name="parent_id" ref="chart25_en"/>
 300         <field name="type">view</field>
 301         <field name="user_type" ref="account.data_account_type_view"/>
 302         <field name="name">DEFERRED TAXES</field>
 303     </record>
 304
 305     <record id="chart259_en" model="account.account.template">
 306         <field name="code">259</field>
 307         <field name="parent_id" ref="chart25_en"/>
 308         <field name="type">view</field>
 309         <field name="user_type" ref="account.data_account_type_view"/>
 310         <field name="name">OTHER NON-CURRENT LIABILITIES</field>
 311     </record>
 312
 313     <!-- EQUITY -->
 314
 315     <record id="chart3_en" model="account.account.template">
 316         <field name="code">3</field>
 317         <field name="parent_id" ref="chart0_en"/>
 318         <field name="type">view</field>
 319         <field name="user_type" ref="account.data_account_type_view"/>
 320         <field name="name">EQUITY</field>
 321     </record>
 322
 323     <record id="chart31_en" model="account.account.template">
 324         <field name="code">31</field>
 325         <field name="parent_id" ref="chart3_en"/>
 326         <field name="type">view</field>
 327         <field name="user_type" ref="account.data_account_type_view"/>
 328         <field name="name">SHARE CAPITAL</field>
 329     </record>
 330
 331     <record id="chart32_en" model="account.account.template">
 332         <field name="code">32</field>
 333         <field name="parent_id" ref="chart3_en"/>
 334         <field name="type">view</field>
 335         <field name="user_type" ref="account.data_account_type_view"/>
 336         <field name="name">PREMIUMS</field>
 337     </record>
 338
 339     <record id="chart33_en" model="account.account.template">
 340         <field name="code">33</field>
 341         <field name="parent_id" ref="chart3_en"/>
 342         <field name="type">view</field>
 343         <field name="user_type" ref="account.data_account_type_view"/>
 344         <field name="name">RETAINED EARNINGS</field>
 345     </record>
 346
 347     <record id="chart34_en" model="account.account.template">
 348         <field name="code">34</field>
 349         <field name="parent_id" ref="chart3_en"/>
 350         <field name="type">view</field>
 351         <field name="user_type" ref="account.data_account_type_view"/>
 352         <field name="name">DIVIDENDS</field>
 353     </record>
 354
 355     <record id="chart35_en" model="account.account.template">
 356         <field name="code">35</field>
 357         <field name="parent_id" ref="chart3_en"/>
 358         <field name="type">view</field>
 359         <field name="user_type" ref="account.data_account_type_view"/>
 360         <field name="name">TRANSLATION ADJUSTMENTS</field>
 361     </record>
 362
 363     <record id="chart36_en" model="account.account.template">
 364         <field name="code">36</field>
 365         <field name="parent_id" ref="chart3_en"/>
 366         <field name="type">view</field>
 367         <field name="user_type" ref="account.data_account_type_view"/>
 368         <field name="name">CONTRIBUTED SURPLUS</field>
 369     </record>
 370
 371     <!-- INCOME -->
 372
 373     <record id="chart4_en" model="account.account.template">
 374         <field name="code">4</field>
 375         <field name="parent_id" ref="chart0_en"/>
 376         <field name="type">view</field>
 377         <field name="user_type" ref="account.data_account_type_view"/>
 378         <field name="name">INCOMES</field>
 379     </record>
 380
 381     <record id="chart41_en" model="account.account.template">
 382         <field name="code">41</field>
 383         <field name="parent_id" ref="chart4_en"/>
 384         <field name="type">view</field>
 385         <field name="user_type" ref="account.data_account_type_view"/>
 386         <field name="name">OPERATING INCOMES</field>
 387     </record>
 388
 389     <record id="chart411_en" model="account.account.template">
 390         <field name="code">411</field>
 391         <field name="parent_id" ref="chart41_en"/>
 392         <field name="type">other</field>
 393         <field name="user_type" ref="account.data_account_type_income"/>
 394         <field name="name">Inside Sales</field>
 395     </record>
 396
 397         <record id="chart412_en" model="account.account.template">
 398                 <field name="code">412</field>
 399                 <field name="parent_id" ref="chart41_en"/>
 400                 <field name="type">other</field>
 401                 <field name="user_type" ref="account.data_account_type_income"/>
 402                 <field name="name">Harmonized Provinces Sales</field>
 403         </record>
 404
 405         <record id="chart413_en" model="account.account.template">
 406                 <field name="code">413</field>
 407                 <field name="parent_id" ref="chart41_en"/>
 408                 <field name="type">other</field>
 409                 <field name="user_type" ref="account.data_account_type_income"/>
 410                 <field name="name">Non-Harmonized Provinces Sales</field>
 411         </record>
 412
 413         <record id="chart414_en" model="account.account.template">
 414                 <field name="code">414</field>
 415                 <field name="parent_id" ref="chart41_en"/>
 416                 <field name="type">other</field>
 417                 <field name="user_type" ref="account.data_account_type_income"/>
 418                 <field name="name">International Sales</field>
 419         </record>
 420
 421     <record id="chart419_en" model="account.account.template">
 422         <field name="code">419</field>
 423         <field name="parent_id" ref="chart41_en"/>
 424         <field name="type">view</field>
 425         <field name="user_type" ref="account.data_account_type_view"/>
 426         <field name="name">OTHER OPERATING INCOMES</field>
 427     </record>
 428
 429     <record id="chart42_en" model="account.account.template">
 430         <field name="code">42</field>
 431         <field name="parent_id" ref="chart4_en"/>
 432         <field name="type">view</field>
 433         <field name="user_type" ref="account.data_account_type_view"/>
 434         <field name="name">NON-OPERATING INCOMES</field>
 435     </record>
 436
 437     <record id="chart421_en" model="account.account.template">
 438         <field name="code">421</field>
 439         <field name="parent_id" ref="chart42_en"/>
 440         <field name="type">view</field>
 441         <field name="user_type" ref="account.data_account_type_view"/>
 442         <field name="name">INTERESTS</field>
 443     </record>
 444
 445     <record id="chart429_en" model="account.account.template">
 446         <field name="code">429</field>
 447         <field name="parent_id" ref="chart42_en"/>
 448         <field name="type">view</field>
 449         <field name="user_type" ref="account.data_account_type_view"/>
 450         <field name="name">OTHER NON-OPERATING INCOMES</field>
 451     </record>
 452
 453     <!-- EXPENSES -->
 454
 455     <record id="chart5_en" model="account.account.template">
 456         <field name="code">5</field>
 457         <field name="parent_id" ref="chart0_en"/>
 458         <field name="type">view</field>
 459         <field name="user_type" ref="account.data_account_type_view"/>
 460         <field name="name">EXPENSES</field>
 461     </record>
 462
 463     <record id="chart51_en" model="account.account.template">
 464         <field name="code">51</field>
 465         <field name="parent_id" ref="chart5_en"/>
 466         <field name="type">view</field>
 467         <field name="user_type" ref="account.data_account_type_view"/>
 468         <field name="name">OPERATING EXPENSES</field>
 469     </record>
 470
 471     <record id="chart511_en" model="account.account.template">
 472         <field name="code">511</field>
 473         <field name="parent_id" ref="chart51_en"/>
 474         <field name="type">view</field>
 475         <field name="user_type" ref="account.data_account_type_view"/>
 476         <field name="name">COST OF GOODS SOLD</field>
 477     </record>
 478
 479     <record id="chart5111_en" model="account.account.template">
 480         <field name="code">5111</field>
 481         <field name="parent_id" ref="chart511_en"/>
 482         <field name="type">other</field>
 483         <field name="user_type" ref="account.data_account_type_expense"/>
 484         <field name="name">Inside Purchases</field>
 485     </record>
 486
 487     <record id="chart5112_en" model="account.account.template">
 488         <field name="code">5112</field>
 489         <field name="parent_id" ref="chart511_en"/>
 490         <field name="type">other</field>
 491         <field name="user_type" ref="account.data_account_type_expense"/>
 492         <field name="name">Purchases in harmonized provinces</field>
 493     </record>
 494
 495     <record id="chart5113_en" model="account.account.template">
 496         <field name="code">5113</field>
 497         <field name="parent_id" ref="chart511_en"/>
 498         <field name="type">other</field>
 499         <field name="user_type" ref="account.data_account_type_expense"/>
 500         <field name="name">Purchases in non-harmonized provinces</field>
 501     </record>
 502
 503     <record id="chart5114_en" model="account.account.template">
 504         <field name="code">5114</field>
 505         <field name="parent_id" ref="chart511_en"/>
 506         <field name="type">other</field>
 507         <field name="user_type" ref="account.data_account_type_expense"/>
 508         <field name="name">International Purchases</field>
 509     </record>
 510
 511     <record id="chart512_en" model="account.account.template">
 512         <field name="code">512</field>
 513         <field name="parent_id" ref="chart51_en"/>
 514         <field name="type">view</field>
 515         <field name="user_type" ref="account.data_account_type_view"/>
 516         <field name="name">LABOUR EXPENSES</field>
 517     </record>
 518
 519     <record id="chart5121_en" model="account.account.template">
 520         <field name="code">5121</field>
 521         <field name="parent_id" ref="chart512_en"/>
 522         <field name="type">other</field>
 523         <field name="user_type" ref="account.data_account_type_expense"/>
 524         <field name="name">Salaries, wages and commissions</field>
 525     </record>
 526
 527     <record id="chart5122_en" model="account.account.template">
 528         <field name="code">5122</field>
 529         <field name="parent_id" ref="chart512_en"/>
 530         <field name="type">other</field>
 531         <field name="user_type" ref="account.data_account_type_expense"/>
 532         <field name="name">Holidays</field>
 533     </record>
 534
 535     <record id="chart5123_en" model="account.account.template">
 536         <field name="code">5123</field>
 537         <field name="parent_id" ref="chart512_en"/>
 538         <field name="type">other</field>
 539         <field name="user_type" ref="account.data_account_type_expense"/>
 540         <field name="name">Employment Insurance</field>
 541     </record>
 542
 543     <record id="chart5124_en" model="account.account.template">
 544         <field name="code">5124</field>
 545         <field name="parent_id" ref="chart512_en"/>
 546         <field name="type">other</field>
 547         <field name="user_type" ref="account.data_account_type_expense"/>
 548         <field name="name">Health Services Fund</field>
 549     </record>
 550
 551     <record id="chart5125_en" model="account.account.template">
 552         <field name="code">5125</field>
 553         <field name="parent_id" ref="chart512_en"/>
 554         <field name="type">other</field>
 555         <field name="user_type" ref="account.data_account_type_expense"/>
 556         <field name="name">Annuities</field>
 557     </record>
 558
 559     <record id="chart5126_en" model="account.account.template">
 560         <field name="code">5126</field>
 561         <field name="parent_id" ref="chart512_en"/>
 562         <field name="type">other</field>
 563         <field name="user_type" ref="account.data_account_type_expense"/>
 564         <field name="name">Parental Insurance</field>
 565     </record>
 566
 567     <record id="chart5127_en" model="account.account.template">
 568         <field name="code">5127</field>
 569         <field name="parent_id" ref="chart512_en"/>
 570         <field name="type">other</field>
 571         <field name="user_type" ref="account.data_account_type_expense"/>
 572         <field name="name">Labour Health and Safety</field>
 573     </record>
 574
 575     <record id="chart5128_en" model="account.account.template">
 576         <field name="code">5128</field>
 577         <field name="parent_id" ref="chart512_en"/>
 578         <field name="type">other</field>
 579         <field name="user_type" ref="account.data_account_type_expense"/>
 580         <field name="name">Labour Standards</field>
 581     </record>
 582
 583     <record id="chart513_en" model="account.account.template">
 584         <field name="code">513</field>
 585         <field name="parent_id" ref="chart51_en"/>
 586         <field name="type">view</field>
 587         <field name="user_type" ref="account.data_account_type_view"/>
 588         <field name="name">SALES EXPENSES</field>
 589     </record>
 590
 591     <record id="chart514_en" model="account.account.template">
 592         <field name="code">514</field>
 593         <field name="parent_id" ref="chart51_en"/>
 594         <field name="type">view</field>
 595         <field name="user_type" ref="account.data_account_type_view"/>
 596         <field name="name">GENERAL EXPENSES</field>
 597     </record>
 598
 599     <record id="chart515_en" model="account.account.template">
 600         <field name="code">515</field>
 601         <field name="parent_id" ref="chart51_en"/>
 602         <field name="type">view</field>
 603         <field name="user_type" ref="account.data_account_type_view"/>
 604         <field name="name">RESEARCH AND DEVELOPMENT EXPENSES</field>
 605     </record>
 606
 607     <record id="chart519_en" model="account.account.template">
 608         <field name="code">519</field>
 609         <field name="parent_id" ref="chart51_en"/>
 610         <field name="type">view</field>
 611         <field name="user_type" ref="account.data_account_type_view"/>
 612         <field name="name">OTHER OPERATING EXPENSES</field>
 613     </record>
 614
 615     <record id="chart55_en" model="account.account.template">
 616         <field name="code">55</field>
 617         <field name="parent_id" ref="chart5_en"/>
 618         <field name="type">view</field>
 619         <field name="user_type" ref="account.data_account_type_view"/>
 620         <field name="name">NON-OPERATING EXPENSES</field>
 621     </record>
 622
 623     <record id="chart551_en" model="account.account.template">
 624         <field name="code">551</field>
 625         <field name="parent_id" ref="chart55_en"/>
 626         <field name="type">view</field>
 627         <field name="user_type" ref="account.data_account_type_view"/>
 628         <field name="name">INTEREST EXPENSES</field>
 629     </record>
 630
 631     <record id="chart559_en" model="account.account.template">
 632         <field name="code">559</field>
 633         <field name="parent_id" ref="chart55_en"/>
 634         <field name="type">view</field>
 635         <field name="user_type" ref="account.data_account_type_view"/>
 636         <field name="name">OTHER NON-OPERATING EXPENSES</field>
 637     </record>
 638
 639     </data>
 640 </openerp>