first installment of moved coa files

git-svn-id: https://ledger-smb.svn.sourceforge.net/svnroot/ledger-smb/trunk@850 4979c152-3d1c-0410-bac9-87ea11338e46

4 files changed, 525 insertions, 0 deletions

diff --git a/sql/coa/us/UCOA-Form990.sql b/sql/coa/us/UCOA-Form990.sql
new file mode 100755
index 00000000..005acc93
--- /dev/null
+++ b/sql/coa/us/UCOA-Form990.sql
@@ -0,0 +1,243 @@
+begin;
+-- UCOA Form 990
+--
+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','45','A','AR_paid:AP_paid');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1020','Cash in bank-payroll','A','45','A','AP_paid');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1040','Petty cash','A','45','A','AR_paid:AP_paid');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1070','Savings & short-term investments','A','46','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','47a','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1115','Doubtful accounts allowance','A','47b','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','48a','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1215','Doubtful pledges allowance','A','48b','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1225','Discounts - long-term pledges','A','48a','A','AR_paid','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1240','Grants receivable','A','49','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1245','Discounts - long-term grants','A','49','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','50','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1320','Notes/loans receivable','A','51a','A','AR');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1325','Doubtful notes/loans allowance','A','51b','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','52','A','IC');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1420','Inventories for use','A','52','A','IC');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1450','Prepaid expenses','A','53','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1460','Accrued revenues','A','47a','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','54','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1530','Land held for investment','A','55a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1540','Buildings held for investment','A','55a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1545','Accum deprec - bldg investment','A','55b','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1580','Investments - other','A','56','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','57a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1620','Buildings - operating','A','57a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1630','Leasehold improvements','A','57a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1640','Furniture, fixtures, & equip','A','57a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1650','Vehicles','A','57a','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1660','Construction in progress','A','57a','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','57b','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1735','Accum amort - leasehold improvements','A','57b','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1745','Accum deprec - furn,fix,equip','A','57b','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1755','Accum deprec - vehicles','A','57b','A','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1810','Other long-term assets','A','58','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1850','Split-interest agreements','A','58','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1910','Collections - art, etc','A','58','A','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1950','Funds held in trust by others','A','58','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','60','L','AP');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2020','Grants & allocations payable','A','61','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','60','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2120','Accrued paid leave','A','60','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2130','Accrued payroll taxes','A','60','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2140','Accrued sales taxes','A','60','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2150','Accrued expenses - other','A','60','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','62','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2350','Unearned/deferred revenue - other','A','62','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2410','Refundable advances','A','62','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','63','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2550','Line of credit','A','65','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2560','Current portion - long-term loan','A','65','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2570','Short-term liabilities - other','A','65','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2610',' Split-interest liabilities','A','65','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','64a','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2730','Mortgages payable','A','64b','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2750','Capital leases','A','64b','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2770','Long-term liabilities - other','A','64a','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2810','Gov\'t-owned fixed assets liability','A','65','L','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2910','Custodial funds','A','65','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&67','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3020','Board-designated net assets','A','21&67','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3030','Board designated quasi-endowment','A','21&67','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3040','Fixed operating net assets','A','21&67','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&68','Q','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3120','Time restricted net assets','A','21&68','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&69','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','1a','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4020','Corporate contributions','A','1a','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4070','Legacies & bequests','A','1a','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4075','Uncollectible pledges - estimated','A','contra1a','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4085','Long-term pledges discount','A','contra1a','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','PartIV-A&82b','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4120','Donated other services - non-GAAP','A','PartIV-A&82b','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4130','Donated use of facilities','A','PartIV-A&82b','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4140','Gifts in kind - goods','A','1d','I','AR_amount:IC_sale');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4150','Donated art, etc','A','1d','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','1a','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4230','Foundation/trust grants','A','1a','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4250','Nonprofit organization grants','A','1a','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4255','Discounts - long-term grants','A','contra1a','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','1a','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4350','Gain (loss) split-interest agreements','A','20','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','1b','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4420','Affiliated organizations revenue','A','1b','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4430','Fundraising agencies revenue','A','1b','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','1c','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4520','Federal grants','A','1c','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4530','State grants','A','1c','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4540','Local government grants','A','1c','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&93(g)','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5020','Federal contracts/fees','A','2&93(g)','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5030','State contracts/fees','A','2&93(g)','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5040','Local government contracts/fees','A','2&93(g)','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5080','Medicare/Medicaid payments','A','2&93f','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&93(a)','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5185','Bad debts, est - program fees','A','2&93(a)','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&94','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5220','Assessments and dues-organizations','A','3&94','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&95','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5320','Dividends & interest - securities','A','5&96','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5330','Real estate rent - debt-financed','A','6a&97a','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5335','Real estate rental cost - debt-financed','A','6b&97a','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5340','Real estate rent - not debt-financed','A','6a&97b','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5345','Real estate rental cost - not debt-financed','A','6b&97b','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5350','Personal property rent','A','6a&98','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5355','Personal property rental cost','A','6b&98','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5360','Other investment income','A','7&99','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5370','Securities sales - gross','A','8a-(A)&100','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5375','Securities sales cost ','A','8b-(A)&100','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','8a-(B)&100','I','AR_amount:IC_income');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5415','Non-inventory sales cost ','A','8b-(B)&100','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5440','Gross sales - inventory','A','10a&102','I','AR_amount:IC_sale');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5445','Cost of inventory sold ','A','10b&102','I','','1');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5450','Advertising revenue','A','11&103','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5460','Affiliate revenues from other entities','A','11&103','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5490','Misc revenue','A','11&103','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','9a&101','I','AR_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5820','Special events - gift revenue','A','1a&(9a)','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','PartIV-A','I','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6820','Unrealized gain (loss) - other assets','A','PartIV-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','22','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7020','Grants to other organizations','A','22','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7040','Awards & grants - individuals','A','22','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7050','Specific assistance - individuals','A','23','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7060','Benefits paid to or for members','A','24','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','25','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7220','Salaries & wages - other','A','26','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7230','Pension plan contributions','A','27','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7240','Employee benefits - not pension','A','28','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7250','Payroll taxes, etc.','A','29','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','30','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7520','Accounting fees','A','31','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7530','Legal fees','A','32','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7540','Professional fees - other','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7550','Temporary help - contract','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7580','Donated professional services - GAAP','A','PartIV-B,82b','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7590','Donated other services - non-GAAP','A','PartIV-B,82b','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','33','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8120','Donated materials & supplies','A','33','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8130','Telephone & telecommunications','A','34','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8140','Postage & shipping','A','35','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8150','Mailing services','A','35','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8170','Printing & copying','A','38','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8180','Books, subscriptions, references','A','38','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8190','In-house publications','A','38','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','36','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8220','Utilities','A','36','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8230','Real estate taxes','A','36','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8240','Personal property taxes','A','36','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8250','Mortgage interest','A','36','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8260','Equipment rental & maintenance','A','37','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8270','Deprec & amort - allowable','A','42','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8280','Deprec & amort - not allowable','A','42','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8290','Donated facilities ','A','PartIV-B,82b','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','39','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8320','Conferences, conventions, meetings','A','40','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','41','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8520','Insurance - non-employee related','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8530','Membership dues - organization','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8540','Staff development','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8550','List rental','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8560','Outside computer services','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8570','Advertising expenses','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8580','Contingency provisions','A','43','E','AP_amount');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8590','Other expenses','A','43','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','43','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8620','Sales taxes','A','43','E','AP_tax');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8630','UBITaxes ','A','43','E','AP_tax');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8650','Taxes - other','A','43','E','AP_tax');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8660','Fines, penalties, judgments','A','43','E','');
+INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8670','Organizational (corp) expenses','A','43','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/chart/General.sql b/sql/coa/us/chart/General.sql
new file mode 100755
index 00000000..485d5206
--- /dev/null
+++ b/sql/coa/us/chart/General.sql
@@ -0,0 +1,104 @@
+begin;
+-- US_General COA
+-- modify as needed
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Checking Account','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1510','Inventory','A','','A','IC');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -Furn. & Equip.','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Vehicle','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','RETAINED EARNINGS','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Retained Earnings - prior years','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4010','Sales','A','','I','AR_amount:IC_sale');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','','E','AP_amount:IC_cogs:IC_expense');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrations','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2110','Accrued Income Tax - Federal','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2120','Accrued Income Tax - State','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2130','Accrued Franchise Tax','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2140','Accrued Real & Personal Prop Tax','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Sales Tax','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Accrued Use Tax Payable','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Accrued Wages','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2220','Accrued Comp Time','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2230','Accrued Holiday Pay','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2240','Accrued Vacation Pay','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','Accr. Benefits - 401K','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','Accr. Benefits - Stock Purchase','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2330','Accr. Benefits - Med, Den','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2340','Accr. Benefits - Payroll Taxes','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2350','Accr. Benefits - Credit Union','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2360','Accr. Benefits - Savings Bond','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2370','Accr. Benefits - Garnish','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Accr. Benefits - Charity Cont.','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','Wages - Overtime','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','Benefits - Comp Time','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','Benefits - Payroll Taxes','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5450','Benefits - Workers Comp','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5460','Benefits - Pension','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5470','Benefits - General Benefits','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Inc Tax Exp - Federal','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Inc Tax Exp - State','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Taxes - Real Estate','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5540','Taxes - Personal Property','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Taxes - Franchise','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5560','Taxes - Foreign Withholding','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2150'),0.05);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1510'));
+
+ 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 = '5010'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '5810'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'USD:CAD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'lbs');
+--
+commit;
diff --git a/sql/coa/us/chart/Manufacturing.sql b/sql/coa/us/chart/Manufacturing.sql
new file mode 100755
index 00000000..d82f3463
--- /dev/null
+++ b/sql/coa/us/chart/Manufacturing.sql
@@ -0,0 +1,96 @@
+begin;
+-- US_Manufacturing COA
+-- modify as needed
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Checking Account','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','','A','');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / General','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Raw Materials','A','1126','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventory / Work in process','A','1125','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1550','Inventory / Finished Goods','A','1121','A','IC');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -Furn. & Equip.','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Vehicle','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','RETAINED EARNINGS','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Retained Earnings - prior years','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Sales / General','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Sales / Manufactured Goods','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4040','Sales / Aftermarket Parts','A','','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','','E','AP_amount:IC_cogs:IC_expense');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','COGS / General','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5030','COGS / Raw Materials','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5040','COGS / Direct Labor','A','','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','COGS / Overhead','A','','E','AP_amount:IC_cogs');
+
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrations','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2110','Accrued Income Tax - Federal','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2120','Accrued Income Tax - State','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2130','Accrued Franchise Tax','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2140','Accrued Real & Personal Prop Tax','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Sales Tax','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Accrued Wages','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Inc Tax Exp - Federal','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Inc Tax Exp - State','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Taxes - Real Estate','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5540','Taxes - Personal Property','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Taxes - Franchise','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5560','Taxes - Foreign Withholding','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2150'),0.05);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4020'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5020'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '5810'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'USD:CAD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'lbs');
+
+commit;
diff --git a/sql/coa/us/chart/Service.sql b/sql/coa/us/chart/Service.sql
new file mode 100755
index 00000000..abe55776
--- /dev/null
+++ b/sql/coa/us/chart/Service.sql
@@ -0,0 +1,82 @@
+begin;
+-- US_Service_Company COA
+-- modify as needed
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Checking Account','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory','A','','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -Furn. & Equip.','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Vehicle','A','','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3500','RETAINED EARNINGS','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3590','Retained Earnings - prior years','A','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','CONSULTING REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','Consulting','A','','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4410','General Sales','A','','I','AR_amount:IC_income:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain','A','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5020','Purchases','A','','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5400','PAYROLL EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5410','Wages & Salaries','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5600','GENERAL & ADMINISTRATIVE EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5610','Accounting & Legal','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5795','Registrations','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5810','Foreign Exchange Loss','A','','E','');
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2110','Accrued Income Tax - Federal','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2120','Accrued Income Tax - State','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2130','Accrued Franchise Tax','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2140','Accrued Real & Personal Prop Tax','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2150','Sales Tax','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2210','Accrued Wages','A','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5510','Inc Tax Exp - Federal','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5520','Inc Tax Exp - State','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5530','Taxes - Real Estate','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5540','Taxes - Personal Property','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5550','Taxes - Franchise','A','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5560','Taxes - Foreign Withholding','A','','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2150'),0.05);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1520'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4410'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '5020'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '5810'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'USD:CAD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'lbs');
+--
+commit;