Second installment of re-organized coa files

git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@851 4979c152-3d1c-0410-bac9-87ea11338e46

4 files changed, 353 insertions, 0 deletions

diff --git a/sql/coa/us/UCOA-Form990.sql b/sql/coa/us/chart/UCOA-Form990.sql
index 005acc93..005acc93 100755
--- a/sql/coa/us/UCOA-Form990.sql
+++ b/sql/coa/us/chart/UCOA-Form990.sql
diff --git a/sql/coa/us/chart/UCOA-Form990EZ.sql b/sql/coa/us/chart/UCOA-Form990EZ.sql
new file mode 100755
index 00000000..bedf8571
--- /dev/null
+++ b/sql/coa/us/chart/UCOA-Form990EZ.sql
@@ -0,0 +1,243 @@
+begin;
+-- UCOA Form 990EZ
+--
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1000','Cash','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1010','Cash in bank-operating','A','22','A','AR_paid:AP_paid');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1020','Cash in bank-payroll','A','22','A','AP_paid');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1040','Petty cash','A','22','A','AR_paid:AP_paid');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1070','Savings & short-term investments','A','22','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1100','Accounts receivable','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1110','Accounts receivable','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1115','Doubtful accounts allowance','A','24','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1200','Contributions receivable','H','','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1210','Pledges receivable','A','24','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1215','Doubtful pledges allowance','A','24','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1225','Discounts - long-term pledges','A','24','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1240','Grants receivable','A','24','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1245','Discounts - long-term grants','A','24','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1300','Other receivables','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1310','Employee & trustee receivables','A','24','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1320','Notes/loans receivable','A','24','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1325','Doubtful notes/loans allowance','A','24','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1400','Other assets','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1410','Inventories for sale','A','24','A','IC');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1420','Inventories for use','A','24','A','IC');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1450','Prepaid expenses','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1460','Accrued revenues','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1500','Investments','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1510','Marketable securities ','A','22','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1530','Land held for investment','A','22','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1540','Buildings held for investment','A','22','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1545','Accum deprec - bldg investment','A','22','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1580','Investments - other','A','22','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1600','Fixed operating assets','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1610','Land - operating','A','23','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1620','Buildings - operating','A','23','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1630','Leasehold improvements','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1640','Furniture, fixtures, & equip','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1650','Vehicles','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1660','Construction in progress','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1700','Accum deprec - fixed operating assets','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1725','Accum deprec - building','A','23','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1735','Accum amort - leasehold improvements','A','24','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1745','Accum deprec - furn,fix,equip','A','24','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1755','Accum deprec - vehicles','A','24','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1810','Other long-term assets','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1850','Split-interest agreements','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1910','Collections - art, etc','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1950','Funds held in trust by others','A','24','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2000','Payables','H','','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2010','Accounts payable','A','26','L','AP');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2020','Grants & allocations payable','A','26','L','AP');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2100','Accrued liabilities','H','','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2110','Accrued  payroll','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2120','Accrued paid leave','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2130','Accrued payroll taxes','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2140','Accrued sales taxes','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2150','Accrued expenses - other','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2300','Unearned/deferred revenue','H','','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2310','Deferred contract revenue','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2350','Unearned/deferred revenue - other','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2410','Refundable advances','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2500','Short-term notes & loans payable','H','','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2510','Trustee & employee loans payable','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2550','Line of credit','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2560','Current portion - long-term loan','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2570','Short-term liabilities - other','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2610',' Split-interest liabilities','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2700','Long-term notes & loans payable','H','','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2710','Bonds payable','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2730','Mortgages payable','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2750','Capital leases','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2770','Long-term liabilities - other','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2810','Gov\'t-owned fixed assets liability','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2910','Custodial funds','A','26','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3000','Unrestricted net assets','H','','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3010','Unrestricted net assets','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3020','Board-designated net assets','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3030','Board designated quasi-endowment','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3040','Fixed operating net assets','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3100','Temporarily restricted net assets','H','','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3110','Use restricted net assets','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3120','Time restricted net assets','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3200','Permanently restricted net assets','H','','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3210','Endowment net assets','A','21&27','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4000','Revenue from direct contributions','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4010','Individual/small business contributions','A','1','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4020','Corporate contributions','A','1','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4070','Legacies & bequests','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4075','Uncollectible pledges - estimated','A','1','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4085','Long-term pledges discount','A','1','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4100','Donated goods & services revenue','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4110','Donated professional services-GAAP','A','','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4120','Donated other services - non-GAAP','A','','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4130','Donated use of facilities','A','','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4140','Gifts in kind - goods','A','1','I','AR_amount:IC_sale');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4150','Donated art, etc','A','1','I','AR_amount:IC_sale');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4200','Revenue from non-government grants','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4210','Corporate/business grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4230','Foundation/trust grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4250','Nonprofit organization grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4255','Discounts - long-term grants','A','1','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4300','Revenue from split-interest agreements','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4310','Split-interest agreement contributions','A','1','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4350','Gain (loss) split-interest agreements','A','1','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4400','Revenue from indirect contributions','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4410','United Way or CFC contributions','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4420','Affiliated organizations revenue','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4430','Fundraising agencies revenue','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4500','Revenue from government grants','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4510','Agency (government) grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4520','Federal grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4530','State grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4540','Local government grants','A','1','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5000','Revenue from government agencies','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5010','Agency (government) contracts/fees','A','2','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5020','Federal contracts/fees','A','2','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5030','State contracts/fees','A','2','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5040','Local government contracts/fees','A','2','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5080','Medicare/Medicaid payments','A','2','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5100','Revenue from program-related sales & fees','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5180','Program service fees','A','2','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5185','Bad debts, est - program fees','A','2','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5200','Revenue from dues','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5210','Membership dues-individuals','A','3','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5220','Assessments and dues-organizations','A','3','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5300','Revenue from investments','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5310','Interest-savings/short-term investments','A','4','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5320','Dividends & interest - securities','A','4','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5330','Real estate rent - debt-financed','A','8','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5335','Real estate rental cost - debt-financed','A','8','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5340','Real estate rent - not debt-financed','A','8','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5345','Real estate rental cost - not debt-financed','A','8','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5350','Personal property rent','A','8','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5355','Personal property rental cost','A','8','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5360','Other investment income','A','4','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5370','Securities sales - gross','A','5a','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5375','Securities sales cost ','A','5b','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5400','Revenue from other sources','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5410','Non-inventory sales - gross','A','5a','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5415','Non-inventory sales cost ','A','5b','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5440','Gross sales - inventory','A','8','I','AR_amount:IC_sale');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5445','Cost of inventory sold ','A','8','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5450','Advertising revenue','A','8','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5460','Affiliate revenues from other entities','A','8','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5490','Misc revenue','A','8','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5800','Special events','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5810','Special events - non-gift revenue','A','6a','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5820','Special events - gift revenue','A','1&(6a)','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6800','Unrealized gain (loss)','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6810','Unrealized gain (loss) - investments','A','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6820','Unrealized gain (loss) - other assets','A','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6900','Net assets released from restriction','H','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6910','Satisfaction of use restriction','A','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6920','LB&E acquisition satisfaction','A','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6930','Time restriction satisfaction','A','','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7000','Grantscts, & direct assistance','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7010','Contracts - program-related','A','10','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7020','Grants to other organizations','A','10','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7040','Awards & grants - individuals','A','10','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7050','Specific assistance - individuals','A','10','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7060','Benefits paid to or for members','A','11','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7200','Salaries & related expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7210','Officers & directors salaries','A','12','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7220','Salaries & wages - other','A','12','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7230','Pension plan contributions','A','12','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7240','Employee benefits - not pension','A','12','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7250','Payroll taxes, etc.','A','12','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7500','Contract service expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7510','Fundraising fees','A','13','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7520','Accounting fees','A','13','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7530','Legal fees','A','13','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7540','Professional fees - other','A','13','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7550','Temporary help - contract','A','13','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7580','Donated professional services - GAAP','A','','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7590','Donated other services - non-GAAP','A','','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8100','Nonpersonnel expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8110','Supplies','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8120','Donated materials & supplies','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8130','Telephone & telecommunications','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8140','Postage & shipping','A','15','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8150','Mailing services','A','15','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8170','Printing & copying','A','15','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8180','Books, subscriptions, references','A','15','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8190','In-house publications','A','15','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8200','Facility & equipment expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8210','Rent, parking, other occupancy','A','14','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8220','Utilities','A','14','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8230','Real estate taxes','A','14','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8240','Personal property taxes','A','14','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8250','Mortgage interest','A','14','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8260','Equipment rental & maintenance','A','14','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8270','Deprec & amort - allowable','A','16','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8280','Deprec & amort - not allowable','A','16','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8290','Donated facilities ','A','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8300','Travel & meetings expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8310','Travel','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8320','Conferences, conventions, meetings','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8500','Other expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8510','Interest-general','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8520','Insurance - non-employee related','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8530','Membership dues - organization','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8540','Staff development','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8550','List rental','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8560','Outside computer services','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8570','Advertising expenses','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8580','Contingency provisions','A','16','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8590','Other expenses','A','16','E','AP_amount:IC_expense');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8600','Business expenses','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8610','Bad debt expense ','A','16','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8620','Sales taxes','A','16','E','AP_tax');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8630','UBITaxes ','A','16','E','AP_tax');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8650','Taxes - other','A','16','E','AP_tax');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8660','Fines, penalties, judgments','A','16','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8670','Organizational (corp) expenses','A','16','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9800','Fixed asset purchases ','H','','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9810','Capital purchases - land','A','capitalized','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9820','Capital purchases - building','A','capitalized','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9830','Capital purchases - equipment','A','capitalized','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9840','Capital purchases - vehicles','A','capitalized','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9900','Other Allocations','H','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9910','Payments to affiliates','A','16','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9920','Additions to reserves','A','','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9930','Program administration allocations','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '8620'),0);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '8630'),0);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '8650'),0);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1410'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4010'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '7510'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '5490'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8590'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'USD');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'lbs');
+
+commit;
diff --git a/sql/coa/us/gifi/UCOA-Form990.sql b/sql/coa/us/gifi/UCOA-Form990.sql
new file mode 100755
index 00000000..4a2c994e
--- /dev/null
+++ b/sql/coa/us/gifi/UCOA-Form990.sql
@@ -0,0 +1,86 @@
+begin;
+INSERT INTO gifi (accno, description) VALUES ('PartIV-B,82b', 'Part IV-B, 82b');
+INSERT INTO gifi (accno, description) VALUES ('10a&102', 'Line 10a & 102');
+INSERT INTO gifi (accno, description) VALUES ('10b&102', 'Line 10b & 102');
+INSERT INTO gifi (accno, description) VALUES ('11&103', 'Line 11 & 103');
+INSERT INTO gifi (accno, description) VALUES ('16', 'Line 16');
+INSERT INTO gifi (accno, description) VALUES ('1a&(9a)', 'Line 1a & (9a)');
+INSERT INTO gifi (accno, description) VALUES ('1a', 'Line 1a');
+INSERT INTO gifi (accno, description) VALUES ('1b', 'Line 1b');
+INSERT INTO gifi (accno, description) VALUES ('1c', 'Line 1c');
+INSERT INTO gifi (accno, description) VALUES ('1d', 'Line 1d');
+INSERT INTO gifi (accno, description) VALUES ('2&93(a)', 'Line 2 & 93(a)');
+INSERT INTO gifi (accno, description) VALUES ('2&93(g)', 'Line 2 & 93(g)');
+INSERT INTO gifi (accno, description) VALUES ('2&93f', 'Line 2 & 93f');
+INSERT INTO gifi (accno, description) VALUES ('20', 'Line 20');
+INSERT INTO gifi (accno, description) VALUES ('21&67', 'Line 21 & 67');
+INSERT INTO gifi (accno, description) VALUES ('21&68', 'Line 21 & 68');
+INSERT INTO gifi (accno, description) VALUES ('21&69', 'Line 21 & 69');
+INSERT INTO gifi (accno, description) VALUES ('22', 'Line 22');
+INSERT INTO gifi (accno, description) VALUES ('23', 'Line 23');
+INSERT INTO gifi (accno, description) VALUES ('24', 'Line 24');
+INSERT INTO gifi (accno, description) VALUES ('25', 'Line 25');
+INSERT INTO gifi (accno, description) VALUES ('26', 'Line 26');
+INSERT INTO gifi (accno, description) VALUES ('27', 'Line 27');
+INSERT INTO gifi (accno, description) VALUES ('28', 'Line 28');
+INSERT INTO gifi (accno, description) VALUES ('29', 'Line 29');
+INSERT INTO gifi (accno, description) VALUES ('3&94', 'Line 3 & 94');
+INSERT INTO gifi (accno, description) VALUES ('30', 'Line 30');
+INSERT INTO gifi (accno, description) VALUES ('31', 'Line 31');
+INSERT INTO gifi (accno, description) VALUES ('32', 'Line 32');
+INSERT INTO gifi (accno, description) VALUES ('33', 'Line 33');
+INSERT INTO gifi (accno, description) VALUES ('34', 'Line 34');
+INSERT INTO gifi (accno, description) VALUES ('35', 'Line 35');
+INSERT INTO gifi (accno, description) VALUES ('36', 'Line 36');
+INSERT INTO gifi (accno, description) VALUES ('37', 'Line 37');
+INSERT INTO gifi (accno, description) VALUES ('38', 'Line 38');
+INSERT INTO gifi (accno, description) VALUES ('39', 'Line 39');
+INSERT INTO gifi (accno, description) VALUES ('4&95', 'Line 4 & 95');
+INSERT INTO gifi (accno, description) VALUES ('40', 'Line 40');
+INSERT INTO gifi (accno, description) VALUES ('41', 'Line 41');
+INSERT INTO gifi (accno, description) VALUES ('42', 'Line 42');
+INSERT INTO gifi (accno, description) VALUES ('43', 'Line 43');
+INSERT INTO gifi (accno, description) VALUES ('45', 'Line 45');
+INSERT INTO gifi (accno, description) VALUES ('46', 'Line 46');
+INSERT INTO gifi (accno, description) VALUES ('47a', 'Line 47a');
+INSERT INTO gifi (accno, description) VALUES ('47b', 'Line 47b');
+INSERT INTO gifi (accno, description) VALUES ('48a', 'Line 48a');
+INSERT INTO gifi (accno, description) VALUES ('48b', 'Line 48b');
+INSERT INTO gifi (accno, description) VALUES ('49', 'Line 49');
+INSERT INTO gifi (accno, description) VALUES ('5&96', 'Line 5 & 96');
+INSERT INTO gifi (accno, description) VALUES ('50', 'Line 50');
+INSERT INTO gifi (accno, description) VALUES ('51a', 'Line 51a');
+INSERT INTO gifi (accno, description) VALUES ('51b', 'Line 51b');
+INSERT INTO gifi (accno, description) VALUES ('52', 'Line 52');
+INSERT INTO gifi (accno, description) VALUES ('53', 'Line 53');
+INSERT INTO gifi (accno, description) VALUES ('54', 'Line 54');
+INSERT INTO gifi (accno, description) VALUES ('55a', 'Line 55a');
+INSERT INTO gifi (accno, description) VALUES ('55b', 'Line 55b');
+INSERT INTO gifi (accno, description) VALUES ('56', 'Line 56');
+INSERT INTO gifi (accno, description) VALUES ('57a', 'Line 57a');
+INSERT INTO gifi (accno, description) VALUES ('57b', 'Line 57b');
+INSERT INTO gifi (accno, description) VALUES ('58', 'Line 58');
+INSERT INTO gifi (accno, description) VALUES ('60', 'Line 60');
+INSERT INTO gifi (accno, description) VALUES ('61', 'Line 61');
+INSERT INTO gifi (accno, description) VALUES ('62', 'Line 62');
+INSERT INTO gifi (accno, description) VALUES ('63', 'Line 63');
+INSERT INTO gifi (accno, description) VALUES ('64a', 'Line 64a');
+INSERT INTO gifi (accno, description) VALUES ('64b', 'Line 64b');
+INSERT INTO gifi (accno, description) VALUES ('65', 'Line 65');
+INSERT INTO gifi (accno, description) VALUES ('6a&97a', 'Line 6a & 97a');
+INSERT INTO gifi (accno, description) VALUES ('6a&97b', 'Line 6a & 97b');
+INSERT INTO gifi (accno, description) VALUES ('6a&98', 'Line 6a & 98');
+INSERT INTO gifi (accno, description) VALUES ('6b&97a', 'Line 6b & 97a');
+INSERT INTO gifi (accno, description) VALUES ('6b&97b', 'Line 6b & 97b');
+INSERT INTO gifi (accno, description) VALUES ('6b&98', 'Line 6b & 98');
+INSERT INTO gifi (accno, description) VALUES ('7&99', 'Line 7 & 99');
+INSERT INTO gifi (accno, description) VALUES ('8a-(A)&100', 'Line 8a-(A) & 100');
+INSERT INTO gifi (accno, description) VALUES ('8a-(B)&100', 'Line 8a-(B) & 100');
+INSERT INTO gifi (accno, description) VALUES ('8b-(A)&100', 'Line 8b-(A) & 100');
+INSERT INTO gifi (accno, description) VALUES ('8b-(B)&100', 'Line 8b-(B) & 100');
+INSERT INTO gifi (accno, description) VALUES ('9a&101', 'Line 9a & 101');
+INSERT INTO gifi (accno, description) VALUES ('PartIV-A&82b', 'Part IV-A & 82b');
+INSERT INTO gifi (accno, description) VALUES ('PartIV-A', 'Part IV-A');
+INSERT INTO gifi (accno, description) VALUES ('capitalized', 'capitalized');
+INSERT INTO gifi (accno, description) VALUES ('contra1a', 'contra Line 1a');
+commit;
diff --git a/sql/coa/us/gifi/UCOA-Form990EZ.sql b/sql/coa/us/gifi/UCOA-Form990EZ.sql
new file mode 100755
index 00000000..db1960ee
--- /dev/null
+++ b/sql/coa/us/gifi/UCOA-Form990EZ.sql
@@ -0,0 +1,24 @@
+begin;
+INSERT INTO gifi (accno, description) VALUES ('1&(6a)', 'Line 1 & (6a)');
+INSERT INTO gifi (accno, description) VALUES ('1', 'Line 1');
+INSERT INTO gifi (accno, description) VALUES ('10', 'Line 10');
+INSERT INTO gifi (accno, description) VALUES ('11', 'Line 11');
+INSERT INTO gifi (accno, description) VALUES ('12', 'Line 12');
+INSERT INTO gifi (accno, description) VALUES ('13', 'Line 13');
+INSERT INTO gifi (accno, description) VALUES ('14', 'Line 14');
+INSERT INTO gifi (accno, description) VALUES ('15', 'Line 15');
+INSERT INTO gifi (accno, description) VALUES ('16', 'Line 16');
+INSERT INTO gifi (accno, description) VALUES ('2', 'Line 2');
+INSERT INTO gifi (accno, description) VALUES ('21&27', 'Line 21 & 27');
+INSERT INTO gifi (accno, description) VALUES ('22', 'Line 22');
+INSERT INTO gifi (accno, description) VALUES ('23', 'Line 23');
+INSERT INTO gifi (accno, description) VALUES ('24', 'Line 24');
+INSERT INTO gifi (accno, description) VALUES ('26', 'Line 26');
+INSERT INTO gifi (accno, description) VALUES ('3', 'Line 3');
+INSERT INTO gifi (accno, description) VALUES ('4', 'Line 4');
+INSERT INTO gifi (accno, description) VALUES ('5a', 'Line 5a');
+INSERT INTO gifi (accno, description) VALUES ('5b', 'Line 5b');
+INSERT INTO gifi (accno, description) VALUES ('6a', 'Line 6a');
+INSERT INTO gifi (accno, description) VALUES ('8', 'Line 8');
+INSERT INTO gifi (accno, description) VALUES ('capitalized', 'capitalized');
+commit;