Third installment of refactoring of coa files

git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@852 4979c152-3d1c-0410-bac9-87ea11338e46

2 files changed, 465 insertions, 0 deletions

diff --git a/sql/coa/it/chart/General.sql b/sql/coa/it/chart/General.sql
new file mode 100755
index 00000000..a2dc0454
--- /dev/null
+++ b/sql/coa/it/chart/General.sql
@@ -0,0 +1,193 @@
+begin;
+--
+-- Chart of Accounts for Italy
+--
+-- From: Luca Venturini <luca@yepa.com>
+-- 9 Oct 2001
+--
+-- ('2001101'5 Conto ('6470005' diventa tassa (negativa)
+-- ('2001102'5 IVA su acquisti diventa Iva su acq. (20%)
+-- ('2001102'5 Introdotto un conto per ogni aliquota IVA
+-- ('2001102'7 Modificato numero di conto per la Ritenuta d'acconto
+-- ('2001103'1 Inseriti Fornitore-test e Consulente-test
+-- ('2001111'5 Invertito i ruoli di ('6470005' e ('6470010' (erano sbagliati)
+-- ('2001111'5 Eliminata l'applicabilita' della RA al cliente test
+-- ('2001112'0 Aggiunto IC_expense al conto ('7005005' (mancava un conto di default per i servizi)
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010000','COSTI DI RICERCA, DI SVILUPPO E DI PUBBLICITA\'','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010005','Spese di ricerca e di sviluppo','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2010010','Spese di pubblicita\'','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2015000','DIRITTI DI BREV. IND. E DIRITTI DI UTILIZZ DELLE OPERE DELL\'INGEGNO','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2015005','Brevetti','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2020005','Concessioni, licenze e diritti simili','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2025005','Avviamento','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2245000','TERRENI E FABBRICATI','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2245010','Fabbricati civili','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250000','IMPIANTI E MACCHINARI','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2250005','Impianti generici','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255000','ATTREZZATURE INDUSTRIALI E COMMERCIALI','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255005','Attrezzature','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255010','Mobili','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255015','Macchine d\'ufficio','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2255025','Autovetture','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005000','RIMANENZE MATERIE PRIME, SUSSIDIARIE E DI CONSUMO','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3005005','Rimanenze materie prime','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020000','RIMANENZE PRODOTTI FINITI E MERCI','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3020005','Rimanenze prodotti finiti','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4001000','CREDITI VERSO CL. PER FATT. EM. ESIGIBILI ENTRO L\'ESER. SUCC.','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4001001','Crediti verso clienti per fatture emesse','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064000','CREDITI VERSO ALTRI - CREDITI D\'IMPOSTA','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064005','IRPEF acconto','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064020','IRPEG acconto','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4064800','Credito verso erario per IVA','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400000','DISPONIBILITA\' LIQUIDE','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480105','Banca ...c/c','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480400','Assegni','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4480500','Cassa e valori','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005000','CAPITALE','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005005','Capitale sociale','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5005010','Versamenti in conto capitale','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020000','RISERVA LEGALE','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020005','Riserva legale','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080000','UTILI (PERDITE) PORTATI A NUOVO','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080005','Utili esercizi precedenti','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5080010','Perdite esercizi precedenti','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090000','UTILE (PERDITA) DELL\'ESERCIZIO','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090005','Utile dell\'esercizio','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5090010','Perdita dell\'esercizio','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6200000','TRATTAMENTO DI FINE RAPPORTO DI LAVORO SUBORDINATO','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6220005','Trattamento di fine rapporto di lavoro subordinato','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6220010','Anticipazioni erogate su trattamento di fine rapporto di lavoro subordinato','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6435000','DEBITI VERSO BANCHE ESIGIBILI ENTRO ES. SUCC.','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6435005','Banca di ... c/c','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6436000','DEBITI VERSO BANCHE ESIGIBILI OLTRE ES. SUCC.','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6436005','Mutuo banca di ...','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450000','DEBITI VERSO FORNITORI FATT. RICEVUTE ESIGIBILI ENTRO ES. SUCC.','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6450001','Debiti verso fornitori per fatture ricevute','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470000','DEBITI TRIBUTARI','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470005','IRPEF dipendenti','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470010','IRPEF terzi','A','','L','AP_tax:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470015','IVA da versare','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470020','IVA in sospeso','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470025','IRPEG sul reddito d\'esercizio','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470030','ILOR sul reddito d\'esercizio','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6470050','Imposta patrimoniale','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475000','DEBITI VERSO ISTITUTI PREV. ESIGIBILI ENTRO ES. SUCC.','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475005','INPS','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475010','INAIL','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475020','Servizio sanitario nazionale (S.S.N.)','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6475025','ENASARCO','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480000','ALTRI DEBITI - IVA C/ERARIO','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480003','IVA su acquisti (4%)','A','','L','AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480004','IVA su acquisti (10%)','A','','L','AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480005','IVA su acquisti (20%)','A','','L','AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480006','IVA a credito su acquisti U.E.','A','','L','AP_tax');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480010','IVA su fatture emesse','A','','L','AR_tax');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480011','IVA a debito su acquisti U.E.','A','','L','AR_tax');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480015','IVA su corrispettivi','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480020','IVA versata','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480025','IVA acconto','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480030','IVA a credito','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480035','IVA ulteriore detrazione','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480040','Crediti d\'imposta diversi','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480045','IVA pro-rata indetraibile','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480050','IVA da contabilità separata','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6480055','IVA c/riepilogativo','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6600000','RATEI E RISCONTI PASSIVI','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6690005','Ratei passivi','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('6692005','Risconti passivi','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005000','COSTI PER MATERIE PRIME, SUSSIDIARIE, DI CONSUMO E DI MERCI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005005','Materie prime','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005015','Merci destinate alla rivendita','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005020','Materiali di consumo destinati alla produzione','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005030','Materiali di pulizia','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005035','Combustibile per riscaldamento','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005040','Cancelleria','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005045','Materiale pubblicitario','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7005050','Carburanti e lubrificanti','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025000','SPESE DI GESTIONE','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025005','Energia elettrica','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025015','Spese telefoniche','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025025','Spese pubblicità/propaganda','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025030','Spese di assicurazione','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025040','Pulizia locali','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025055','Viaggi e soggiorni amministratori','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025060','Spese di rappresentanza per servizi interamente detraibili','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025065','Altre spese di rappresentanza','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7025100','Altri servizi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028000','CARBURANTI E LUBRIFICANTI PER AUTOTRAZIONE','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028005','Carburanti e lubrificanti autovetture','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7028010','Carburanti e lubrificanti autocarri etc.','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030000','COMPENSI PROFESSIONALI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030005','Consulenza fiscale e tributaria','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030015','Consulenza legale','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7030030','Compenso amministratori','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035000','COSTI PER GODIMENTO BENI DI TERZI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035005','Fitti passivi','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7035050','Canoni di leasing','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040000','COSTI PER IL PERSONALE','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040005','Salari e stipendi','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040010','Oneri sociali INPS','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040015','Oneri sociali INAIL','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7040020','Oneri sociali C.E.','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043000','AMMORTAMENTI E SVALUTAZIONI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043005','Ammortamenti immobilizzazioni immateriali','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7043100','Ammortamenti immobilizzazioni materiali','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056000','ONERI DIVERSI DI GESTIONE','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056010','Imposta di registro, bolli ,CC.GG., etc.','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056015','Imposta camerale','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056025','Tributi locali diversi','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7056040','Tassa possesso autoveicoli','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260000','INTERESSI E ONERI FINANZIARI','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260020','Interessi passivi bancari','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7260025','Interessi passivi mutui','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875000','IMPOSTE SUL REDDITO DELL\'ESERCIZIO','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875005','IRPEG corrente','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('7875020','IRPEG differita','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8005000','RICAVI DELLE VENDITE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8005005','Ricavi cessione beni','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015000','RICAVI DELLE PRESTAZIONI','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015005','Ricavi per prestazioni a terzi','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8015015','Noleggio impianti e macchinari','A','','I','AR_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041000','INCREMENTI IMMOBILIZZAZIONI IMMATERIALI','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041005','Brevetti','A','','I','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041010','Spese di costituzione società','A','','I','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8041020','Spese pubblicità e propaganda','A','','I','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8045000','ALTRI RICAVI E PROVENTI','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('8045001','Cessione di materie prime, sussidiarie e semilavorati','A','','I','AR_amount');
+--
+-- foreign exchange gain / loss
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9990000','Foreign Exchange Gain','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('9990010','Foreign Exchange Loss','A','','E','');
+--
+-- insert taxes
+--
+--Ritenuta d'acconto
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6470010'), -0.2);
+--IVA Acquisti 4%
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480003'), 0.04);
+--IVA Acquisti 10%
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480004'), 0.1);
+--IVA Acquisti 20%
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480005'), 0.2);
+--IVA Fatture Emesse
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480010'), 0.2);
+--IVA su corrispettivi
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '6480015'), 0.2);
+--
+-- update defaults
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '3020005'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '8005005'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '7005005'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '9990000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '9990010'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+--
+commit;
diff --git a/sql/coa/it/chart/cc2424.sql b/sql/coa/it/chart/cc2424.sql
new file mode 100755
index 00000000..a6e4d80d
--- /dev/null
+++ b/sql/coa/it/chart/cc2424.sql
@@ -0,0 +1,272 @@
+begin;
+--
+-- Chart of Accounts for Italy
+--
+-- From: Daniele Giacomini <daniele@swlibero.org>
+-- 13 ottobre  2003
+-- 05 novembre 2003
+-- 
+-- Il codice GIFI viene usato per rappresentare il codice corrispondente
+-- al bilancio riclassificato, come da codice civile, art. 2424.
+-- Il codice in questione e' rappresentato separando i vari elementi
+-- con un punto, aggiungendo inizialmente un numero: 1 sta per attivo,
+-- 2 sta per passivo, 3 sta per conto economico.
+--
+-- L'abbinamento tra il piano dei conti e il codice GIFI non e' perfetto
+-- e richiede un controllo ulteriore; inoltre, non sono stati risolti
+-- i problemi relativi alle sottoclassificazioni previste dal codice civile,
+-- che pero' non hanno un codice standard corrispondente.
+--
+-- La codifica GIFI è contenuta in un file separato.
+--
+-- Questo file e' scritto usando soltanto la codifica ASCII, per evitare
+-- problemi di qualunque genere nella scelta della codifica. Pertanto,
+-- le vocali accentate sono seguite da un apostrofo.
+--
+-- E' disponibile un cliente, un fornitore e un articolo di prova.
+--
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('100000', 'ATTIVO', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101000', 'IMMOBILIZZAZIONI IMMATERIALI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101001', 'Costi di impianto e ampliamento', 'A', '1.B.I.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101002', 'Avviamento', 'A', '1.B.I.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('101008', 'Altre immobilizzazioni immateriali', 'A', '1.B.I.7', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102000', 'IMMOBILIZZAZIONI MATERIALI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102001', 'Terreni', 'A', '1.B.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102002', 'Fabbricati non strumentali', 'A', '1.B.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102003', 'Fabbricati', 'A', '1.B.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102004', 'Impianti e macchinari', 'A', '1.B.II.2', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102006', 'Attrezzature commerciali', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102007', 'Attrezzature d\'ufficio', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102008', 'Arredamento', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102009', 'Automezzi', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102021', 'Fondo ammortamento fabbricati', 'A', '1.B.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102022', 'Fondo ammortamento impianti e macchinari', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102023', 'Fondo ammortamento attrezzature commerciali', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102024', 'Fondo ammortamento attrezzature d\'ufficio', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102025', 'Fondo ammortamento arredamento', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('102026', 'Fondo ammortamento automezzi', 'A', '1.B.II.3', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('103000', 'IMMOBILIZZAZIONI FINANZIARIE', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('103001', 'Prestiti a terzi', 'A', '1.B.III.2.d', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105000', 'RIMANENZE', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105001', 'Rimanenze di merci', 'A', '1.C.I.4', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105002', 'Rimanenze di imballaggi', 'A', '1.C.I.4', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105003', 'Rimanenze di materiali di consumo', 'A', '1.C.I.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('105011', 'Fondo svalutazione magazzino', 'A', '1.C.I.4', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('106000', 'CLIENTI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('106001', 'Crediti verso clienti', 'A', '1.C.II.1', 'A', 'AR');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111000', 'CREDITI COMMERCIALI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111002', 'Cambiali attive', 'A', '1.C.II.1', 'A', 'AR_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111003', 'Cambiali allo sconto', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111005', 'Cambiali all\'incasso', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111006', 'Effetti insoluti e protestati', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111007', 'Crediti insoluti', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111011', 'Fatture da emettere', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111031', 'Fondo svalutazione crediti', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('111032', 'Fondo rischi su crediti', 'A', '1.C.II.1', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112000', 'CREDITI DIVERSI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112001', 'IVA nostro credito  4%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112002', 'IVA nostro credito 10%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112004', 'IVA nostro credito 20%', 'A', '1.C.II.5', 'A', 'AP_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112062', 'Erario c/acconto IVA', 'A', '1.C.II.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112063', 'Credito per IVA', 'A', '1.C.II.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112071', 'Personale c/acconti', 'A', '1.C.II.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112072', 'Crediti v/istituti previdenziali', 'A', '1.C.II.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112073', 'Crediti per cauzioni', 'A', '1.C.II.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('112074', 'Crediti diversi', 'A', '1.C.II.5', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('113000', 'VALORI MOBILIARI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('113001', 'Titoli', 'A', '1.C.III.6', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114000', 'DISPONIBILITA\' LIQUIDE', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114001', 'Banca c/c', 'A', '1.C.IV.1', 'A', 'AR_paid:AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114003', 'Poste c/c', 'A', '1.C.IV.1', 'A', 'AR_paid:AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114004', 'Assegni', 'A', '1.C.IV.2', 'A', 'AR_paid:AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('114005', 'Denaro e valori in cassa', 'A', '1.C.IV.3', 'A', 'AR_paid:AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('115000', 'RATEI E RISCONTI ATTIVI', 'H', '', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('115001', 'Ratei attivi', 'A', '1.D', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('115002', 'Risconti attivi', 'A', '1.D', 'A', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('200000', 'PASSIVO', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216000', 'PATRIMONIO NETTO', 'H', '', 'Q', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216001', 'Patrimonio netto', 'A', '2.A.I', 'Q', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216002', 'Utile d\'esercizio', 'A', '2.A.IX', 'Q', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('216003', 'Perdita d\'esercizio', 'A', '2.A.IX', 'Q', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217000', 'FONDO ACCANTONAMENTO RISCHI E ONERI', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217002', 'Fondo per imposte', 'A', '2.B.2', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217003', 'Fondo manutenzioni e riparazioni', 'A', '2.B.3', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('217006', 'Altri fondi', 'A', '2.B.3', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('218000', 'TFR LAVORO SUBORDINATO', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('218001', 'Debito per TFRL', 'A', '2.C', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219000', 'DEBITI DI FINAZIAMENTO', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219001', 'Mutui ipotecari', 'A', '2.D.3', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219002', 'Finanziamenti bancari', 'A', '2.D.3', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219003', 'Sovvenzioni bancarie', 'A', '2.D.3', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219004', 'Banche c/c passivi', 'A', '2.D.3', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('219011', 'Finanziamenti non bancari', 'A', '2.D.4', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('220000', 'FORNITORI', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('220001', 'Debiti verso fornitori', 'A', '2.D.6', 'L', 'AP');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('225000', 'DEBITI COMMERCIALI', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('225002', 'Cambiali passive', 'A', '2.D.6', 'L', 'AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('225003', 'Fatture da ricevere', 'A', '2.D.6', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226000', 'DEBITI TRIBUTARI', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226001', 'IVA nostro debito  4%', 'A', '2.D.13', 'L', 'AR_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226002', 'IVA nostro debito 10%', 'A', '2.D.13', 'L', 'AR_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226004', 'IVA nostro debito 20%', 'A', '2.D.13', 'L', 'AR_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226062', 'Debito per IVA', 'A', '2.D.13', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226065', 'Erario c/ritenute da versarare', 'A', '2.D.13', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226066', 'Altri debiti verso l\'erario', 'A', '2.D.13', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('226067', 'Debiti per imposte', 'A', '2.D.13', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227000', 'DEBITI DIVERSI', 'H', '', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227001', 'Personale c/retribuzioni', 'A', '2.D.13', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227002', 'Personale c/liquidazioni', 'A', '2.D.13', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227003', 'Debiti v/istituti previdenziali', 'A', '2.D.12', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('227004', 'Debiti per cauzioni', 'A', '2.D.13', 'L', '');
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+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('228001', 'Ratei passivi', 'A', '2.E', 'L', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('228002', 'Risconti passivi', 'A', '2.E', 'L', '');
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+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646006', 'Spese telefoniche', 'A', '3.B.7', 'E', 'AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646007', 'Spese legali e notarili', 'A', '3.B.7', 'E', 'AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646008', 'Spese di banca', 'A', '3.B.7', 'E', 'AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646009', 'Manutenzioni riparazioni', 'A', '3.B.7', 'E', 'AP_amount:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646010', 'Imponibile omaggi', 'A', '3.B.9.e', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646011', 'IVA c/omaggi', 'A', '3.B.9.e', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646021', 'Provvigioni passive', 'A', '3.B.9.e', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('646022', 'Competenze a terzi', 'A', '3.B.9.e', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('647000', 'COSTI PER GODIMENTO BENI DI TERZI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('647001', 'Fitti passivi', 'A', '3.B.8', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('647002', 'Canoni leasing', 'A', '3.B.8', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648000', 'COSTI PER IL PERSONALE', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648001', 'Salari e stipendi', 'A', '3.B.9.a', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648002', 'Oneri sociali', 'A', '3.B.9.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648003', 'Trattamenti di fine rapporto di lavoro', 'A', '3.B.9.c', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648004', 'Trattamenti di quiescenza e simili', 'A', '3.B.9.d', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('648005', 'Altri costi per il personale', 'A', '3.B.9.e', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649000', 'AMMORTAMENTO IMMOBILIZZAZIONI IMMATERIALI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649001', 'Ammortamento impianto e ampliamento', 'A', '3.B.10.a', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649002', 'Ammortamento avviamento', 'A', '3.B.10.a', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('649008', 'Ammortamento di altre immobilizzazioni immateriali', 'A', '3.B.10.a', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650000', 'AMMORTAMENTO IMMOBILIZZAZIONI MATERIALI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650001', 'Ammortamento fabbricati', 'A', '3.B.10.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650002', 'Ammortamento impianti e macchinari', 'A', '3.B.10.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650003', 'Ammortamento attrezzature commerciali', 'A', '3.B.10.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650005', 'Ammortamento attrezzature d\'ufficio', 'A', '3.B.10.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650006', 'Ammortamento arredamento', 'A', '3.B.10.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('650007', 'Ammortamento automezzi', 'A', '3.B.10.b', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('651000', 'SVALUTAZIONI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('651003', 'Svalutazione magazzino', 'A', '3.B.11', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('651004', 'Svalutazione crediti', 'A', '3.B.12', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652000', 'ESISTENZA INIZIALE E RIMANENZE FINALI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652001', 'Esistenza iniziale merci', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652002', 'Esistenza iniziale imballaggi', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652003', 'Esistenza iniziale materie di consumo', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652011', 'Rimanenze finali merci', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652012', 'Rimanenze finali imballaggi', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652013', 'Rimanenze finali materie di consumo', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652021', 'Variazioni merci', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652022', 'Variazioni imballaggi', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('652023', 'Variazioni materie di consumo', 'A', '3.A.2', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653000', 'ACCANTONAMENTI PER RISCHI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653001', 'Accantonamenti per rischi su crediti', 'A', '3.B.12', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653002', 'Accantonamenti su imposte', 'A', '3.B.13', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('653004', 'Altri accantonamenti rischi-oneri', 'A', '3.B.12', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654000', 'ALTRI ACCANTONAMENTI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654001', 'Accantonamenti per spese future', 'A', '3.B.13', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654005', 'Accantonamenti per manutenzioni e riparazioni', 'A', '3.B.13', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('654006', 'Altri accantonamenti', 'A', '3.B.13', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655000', 'ONERI DIVERSI', 'H', '', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655001', 'Imposta di bollo', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655002', 'Tassa di concessione governativa', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655003', 'Imposte comunali', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655005', 'Imposte di esercizio', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655006', 'Perdite su crediti', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655011', 'Oneri e perdite varie', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('655012', 'Arrotondamenti negativi', 'A', '3.B.14', 'E', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('700000', 'PROVENTI E ONERI FINANZIARI', 'H', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756000', 'PROVENTI FINANZIARI', 'A', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756001', 'Interessi attivi da banche', 'A', '3.C.16.d', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756002', 'Interessi attivi da clienti', 'A', '3.C.16.d', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756003', 'Interessi attivi vari', 'A', '3.C.16.d', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756004', 'Interessi su titoli', 'A', '3.C.16.d', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756011', 'Proventi finanziari vari', 'A', '3.C.16.d', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('756012', 'Utile su titoli', 'A', '3.C.16.b', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757000', 'ONERI FINANZIARI', 'H', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757001', 'Interessi passivi a banche', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757002', 'Interessi passivi a fornitori', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757003', 'Interessi passivi su finanziamenti', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757004', 'Interessi passivi su mutui', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757005', 'Interessi passivi vari', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757011', 'Oneri finanziari vari', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('757012', 'Perdite su titoli', 'A', '3.C.17', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('800000', 'PROVENTI E ONERI STRAORDINARI', 'H', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860000', 'PROVENTI STRAORDINARI', 'H', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860001', 'Plusvalenze', 'A', '3.E.20', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('860002', 'Sopravvenienze e insussistenze attive', 'A', '3.E.20', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861000', 'ONERI STRAORDINARI', 'H', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861001', 'Minusvalenze', 'A', '3.E.21', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('861002', 'Sopravvenienze e insussistenze passive', 'A', '3.E.21', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('900000', 'CONTI DI RIEPILOGO ECONOMICI', 'H', '', 'I', '');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('970001', 'Conto del risultato economico', 'A', '3.E.23', 'I', '');
+
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112001'), 0.04);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112002'), 0.1);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '112004'), 0.2);
+
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226001'), 0.04);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226002'), 0.1);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '226004'), 0.2);
+
+--
+-- update defaults
+--
+
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', 
+	(select id from chart where accno = '105001'));
+INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '541001'));
+INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '645001'));
+INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '756011'));
+INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '655011'));
+INSERT INTO defaults (setting_key, value) VALUES ('curr', 'EUR');
+INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+
+commit;