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-rwxr-xr-xsql/coa/au/General-0000.sql127
-rwxr-xr-xsql/coa/au/General-00000.sql92
-rwxr-xr-xsql/coa/ca/chart/English_General.sql84
-rwxr-xr-xsql/coa/ca/chart/Quebec_General.sql92
-rwxr-xr-xsql/coa/ca/gifi/English.sql761
-rwxr-xr-xsql/coa/ca/gifi/Quebec.sql721
-rwxr-xr-xsql/coa/co/chart/PUC.sql788
-rwxr-xr-xsql/coa/co/gifi/PUC.sql2475
-rwxr-xr-xsql/coa/uk/chart/General.sql123
-rwxr-xr-xsql/coa/us/UCOA-Form990.sql243
-rwxr-xr-xsql/coa/us/chart/General.sql104
-rwxr-xr-xsql/coa/us/chart/Manufacturing.sql96
-rwxr-xr-xsql/coa/us/chart/Service.sql82
13 files changed, 5788 insertions, 0 deletions
diff --git a/sql/coa/au/General-0000.sql b/sql/coa/au/General-0000.sql
new file mode 100755
index 00000000..045879a1
--- /dev/null
+++ b/sql/coa/au/General-0000.sql
@@ -0,0 +1,127 @@
+begin;
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2000', 'CURRENT LIABILITIES', 'H', 'L', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2600', 'LONG TERM LIABILITIES', 'H', 'L', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4000', 'SALES REVENUE', 'H', 'I', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5000', 'COST OF GOODS SOLD', 'H', 'E', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5400', 'PAYROLL EXPENSES', 'H', 'E', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5600', 'GENERAL & ADMINISTRATIVE EXPENSES', 'H', 'E', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6000', 'CAR EXPENSES', 'H', 'E', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4300', 'OTHER REVENUE', 'H', 'I', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5470', 'Staff Amenities', 'A', 'E', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1500', 'STOCK ON HAND', 'H', 'A', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3300', 'EQUITY', 'H', 'Q', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1520', 'SOH / Leather', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1000', 'CURRENT ASSETS', 'H', 'A', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1820', 'Plant & Equipment - at Cost', 'A', 'A', 'AP_amount', '1800');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('1825', 'Less: Accumulated Depreciation', 'A', 'A', '', '1800', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1840', 'Motor Vehicles - at Cost', 'A', 'A', 'AP_amount', '1800');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno, contra) VALUES ('1845', 'Less: Accumulated Depreciation', 'A', 'A', '', '1800', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1800', 'CAPITAL ASSETS', 'H', 'A', '', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1060', 'Cheque Account', 'A', 'A', 'AR_paid:AP_paid', '1000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1205', 'Less: Provision Doubtful Debts', 'A', 'A', '', '1000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1210', 'Trade Debtors / Australia - with GST', 'A', 'A', 'AR', '1000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1220', 'Trade Debtors / Exports - GST free', 'A', 'A', 'AR', '1000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1230', 'GST / Refund', 'A', 'A', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '1000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1530', 'SOH / PVC', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1540', 'SOH / Fabrics', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1550', 'SOH / Metal Hardware / Fasteners / Accessories', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1560', 'SOH / Paint / Glue / Dye', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1570', 'SOH / Threads / Tapes / Cords / Laces', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1580', 'SOH / Other Goods', 'A', 'A', 'IC', '1500');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2100', 'Trade Creditors', 'A', 'L', 'AP', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2160', 'Taxation - Payable', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2210', 'Workers Compensation - Payable', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2250', 'Superannuation - Payable', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2260', 'Insurance - Payable', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2290', 'GST / Payable', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2300', 'GST Payments / Refunds', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2310', 'GST Adjustments', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3350', 'Issued & Paid up Capital', 'A', 'Q', '', '3300');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3370', 'Opening Account Balance', 'A', 'Q', '', '3300');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3380', 'Credit Payments / Holding Account', 'A', 'Q', 'AR_paid', '');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4020', 'Sales / Manufactured Products', 'A', 'I', 'AR_amount:IC_sale', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4030', 'Sales / General', 'A', 'I', 'AR_amount:IC_sale:IC_income', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4410', 'Shop Labour', 'A', 'I', 'IC_income', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4420', 'Design / Patternmaking', 'A', 'I', 'IC_income', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4430', 'Shipping & Handling', 'A', 'I', 'IC_income', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4440', 'Interest Received', 'A', 'I', '', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4450', 'Foreign Exchange Profit', 'A', 'I', '', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4460', 'Mark-Up / Price Adjustment', 'A', 'I', 'IC_income', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('4470', 'Computer Consultancy / Training', 'A', 'I', 'IC_income', '4000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2620', 'Bank Loans', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2640', 'Hire Purchase', 'A', 'L', 'AP_amount', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2650', 'Other Loans', 'A', 'L', '', '2000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5020', 'COGS / Leather', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5030', 'COGS / PVC', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5040', 'COGS / Fabrics', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5050', 'COGS / Metal Hardware / Fasteners / Accessories', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5060', 'COGS / Paint / Glue / Dye', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5070', 'COGS / Threads / Tapes / Cords / Laces', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5080', 'COGS / Other Goods', 'A', 'E', 'IC_cogs', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5410', 'Wages', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5430', 'Superannuation', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5440', 'Workers Compensation', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5605', 'External labour costs', 'A', 'E', 'AP_amount:IC_expense', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5610', 'Accountancy', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5611', 'Legal Fees', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5613', 'Postage / Printing / Stationery', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5614', 'Freight and Cartage', 'A', 'E', 'AP_amount:IC_expense', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5615', 'Advertising & Promotions', 'A', 'E', 'AP_amount:IC_expense', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5620', 'Bad Debts', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5650', 'Capital Cost Allowance Expense', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5660', 'Interest Expenses', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5670', 'Depreciation Expenses', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5680', 'Taxation', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5685', 'Insurance', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5686', 'Security', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5690', 'Bank Fees And Charges', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5695', 'Other Fees And Charges', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5700', 'Office Supplies', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5760', 'Rent on Land & Buildings', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5765', 'Repairs & Maintenance', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5766', 'Fixtures & Fittings', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5770', 'Replacements (tools, etc)', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5780', 'Telephone', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5782', 'Computer Expenses', 'A', 'E', 'AP_amount:IC_expense', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5783', 'Research & Development', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5785', 'Travel, Accommodation & Conference', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5790', 'Hire / Rent of Plant & Equipment ', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5795', 'Registration & Insurance', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5800', 'Licenses', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5810', 'Foreign Exchange Loss', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5811', 'Electricity', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5812', 'Gas', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5813', 'Sundry Expenses', 'A', 'E', 'AP_amount:IC_expense', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5820', 'Goods & Services for own Use', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6010', 'M/V Commercial - Fuels / Oils / Parts', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6020', 'M/V Commercial - Repairs', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6040', 'M/V Commercial - Reg / Insurance', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6080', 'M/V Private Use - Interest Expenses', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6090', 'M/V Private Use - Other Expenses', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6070', 'M/V Private Use - Depreciation Expenses', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6050', 'M/V Commercial - Depreciation Expenses', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('6060', 'M/V Commercial - Interest Expenses', 'A', 'E', '', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1065', 'Cash / Paid From Private Accounts', 'A', 'Q', 'AR_paid:AP_paid', '1000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3360', 'Payments for G & S for own Use', 'A', 'Q', 'AP_paid', '3300');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5830', 'Discounts / Refunds / Rounding', 'A', 'E', 'AP_amount', '5000');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('3390', 'Retained Profits', 'A', 'Q', '', '3300');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('5840', 'Fines - NON DEDUCTIBLE EXPENSES', 'A', 'E', '', '');
+--
+INSERT INTO tax (chart_id, rate, taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '1230'), 0.1, '');
+INSERT INTO tax (chart_id, rate, taxnumber) VALUES ((SELECT id FROM chart WHERE accno = '2290'), 0.1, '');
+--
+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', 'AUD');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+--
+commit;
diff --git a/sql/coa/au/General-00000.sql b/sql/coa/au/General-00000.sql
new file mode 100755
index 00000000..b66591d2
--- /dev/null
+++ b/sql/coa/au/General-00000.sql
@@ -0,0 +1,92 @@
+begin;
+-- Australia chart of accounts
+-- sample only
+--
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10000','BANK AND CASH ACCOUNTS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10001','Bank Account','A','100','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('10010','Petty Cash','A','100','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11000','CUSTOMERS AND SETTLEMENT ACCOUNTS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('11001','Accounts Receivables','A','110','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12000','OTHER CURRENT ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('12001','Allowance for doubtful accounts','A','120','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('15000','INVENTORY ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('15001','Inventory / General','A','150','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('15002','Inventory / Aftermarket Parts','A','150','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('16000','STATUTORY DEBTORS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('16001','INPUT GST','A','160','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('18000','CAPITAL ASSETS','H','','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('18001','Land and Buildings','A','180','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('18002','Accumulated Amortization -Land & Buildings','A','180','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('18003','Office Furniture & Equipment','A','180','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('18004','Accumulated Amortization -Furniture & Equipment','A','180','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('18005','Vehicle','A','180','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('18006','Accumulated Amortization -Vehicle','A','180','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20000','CURRENT LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('20001','Accounts Payable','A','200','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21000','STATUTORY CREDITORS','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21001','Corporate Taxes Payable','A','210','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21002','OUTPUT GST','A','210','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('21003','GST Settlement Account','A','210','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22000','PAYROLL ACCOUNTS','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22001','Workers Net Salary Payable','A','220','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22002','PAYG Witholding Payable','A','220','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('22003','Superannuation Plan Payable','A','220','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('26000','LONG TERM LIABILITIES','H','','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('26001','Bank Loans','A','260','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('26002','Loans from Shareholders','A','260','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33000','SHARE CAPITAL','H','','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('33001','Common Shares','A','330','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('40000','SALES REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('40001','Sales / General','A','400','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('40002','Sales / Aftermarket Parts','A','400','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41000','CONSULTING REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('41001','Consulting','A','410','I','AR_amount:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42000','OTHER REVENUE','H','','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42001','Interest and Financial Income','A','420','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('42002','Foreign Exchange Gain','A','420','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50000','COST OF GOODS SOLD','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50001','Purchases','A','500','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50002','COGS / General','A','500','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50003','COGS / Aftermarket Parts','A','500','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('50004','Freight','A','500','E','AP_amount:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54000','PAYROLL EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54001','Wages & Salaries','A','540','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54002','PAYG Tax Expense','A','540','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('54003','Superannuation Plan Expense','A','540','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56000','GENERAL & ADMINISTRATIVE EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56001','Accounting & Legal','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56002','Advertising & Promotions','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56003','Amortization Expense','A','560','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56004','Income Taxes','A','560','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56005','Insurance','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56006','Office Supplies','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56007','Rent and Rates','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56008','Repair & Maintenance','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56009','Telephone, Fax and Internet','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56010','Travel & Entertainment','A','560','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56011','Utilities','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56012','Registrations','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('56013','Licenses','A','560','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58000','OTHER EXPENSES','H','','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58001','Interest & Bank Charges','A','580','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58002','Foreign Exchange Loss','A','580','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('58003','Bad Debts','A','580','E','');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '16001'),0.1);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '21002'),0.1);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '15001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '40001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '50001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '42002'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '58002'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'AUD:USD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+
+commit;
diff --git a/sql/coa/ca/chart/English_General.sql b/sql/coa/ca/chart/English_General.sql
new file mode 100755
index 00000000..26122124
--- /dev/null
+++ b/sql/coa/ca/chart/English_General.sql
@@ -0,0 +1,84 @@
+begin;
+-- General Canadian COA
+-- sample only
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1000','CURRENT ASSETS','H','1000','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1060','Chequing Account','A','1002','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1065','Petty Cash','A','1001','A','AR_paid:AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1200','Accounts Receivables','A','1060','A','AR');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1205','Allowance for doubtful accounts','A','1063','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1500','INVENTORY ASSETS','H','1120','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1520','Inventory / General','A','1122','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1530','Inventory / Aftermarket Parts','A','1122','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1540','Inventory / Raw Materials','A','1122','A','IC');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1800','CAPITAL ASSETS','H','1900','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1820','Office Furniture & Equipment','A','1787','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1825','Accum. Amort. -Furn. & Equip.','A','1788','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('1840','Vehicle','A','1742','A','');
+insert into chart (accno,description,charttype,gifi_accno,category,link,contra) values ('1845','Accum. Amort. -Vehicle','A','1743','A','','1');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2000','CURRENT LIABILITIES','H','2620','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2100','Accounts Payable','A','2621','L','AP');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2160','Federal Taxes Payable','A','2683','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2170','Provincial Taxes Payable','A','2684','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2310','GST','A','2685','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2320','PST','A','2686','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2380','Vacation Pay Payable','A','2624','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2390','WCB Payable','A','2627','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2400','PAYROLL DEDUCTIONS','H','2620','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2410','EI Payable','A','2627','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2420','CPP Payable','A','2627','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2450','Income Tax Payable','A','2628','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2600','LONG TERM LIABILITIES','H','3140','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2620','Bank Loans','A','2701','L','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('2680','Loans from Shareholders','A','2780','L','AP_paid');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3300','SHARE CAPITAL','H','3500','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('3350','Common Shares','A','3500','Q','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4000','SALES REVENUE','H','8000','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4020','General Sales','A','8000','I','AR_amount:IC_sale:IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4030','Aftermarket Parts','A','8000','I','AR_amount:IC_sale');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4400','OTHER REVENUE','H','8090','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4430','Shipping & Handling','A','8457','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4440','Interest','A','8090','I','IC_income');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('4450','Foreign Exchange Gain / (Loss)','A','8231','I','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5000','COST OF GOODS SOLD','H','8515','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5010','Purchases','A','8320','E','AP_amount:IC_cogs:IC_expense');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5050','Aftermarket Parts','A','8320','E','AP_amount:IC_cogs');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5100','Freight','A','8457','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','9060','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5420','EI Expense','A','8622','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5430','CPP Expense','A','8622','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5440','WCB Expense','A','8622','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','8862','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5615','Advertising & Promotions','A','8520','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5620','Bad Debts','A','8590','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5660','Amortization Expense','A','8670','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5680','Income Taxes','A','9990','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5685','Insurance','A','9804','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5690','Interest & Bank Charges','A','9805','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5700','Office Supplies','A','8811','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5760','Rent','A','9811','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5765','Repair & Maintenance','A','8964','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5780','Telephone','A','9225','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5785','Travel & Entertainment','A','8523','E','');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5790','Utilities','A','8812','E','AP_amount');
+insert into chart (accno,description,charttype,gifi_accno,category,link) values ('5800','Licenses','A','8760','E','AP_amount');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06);
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2320'),0.08);
+--
+
+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 = '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 = '4450'));
+INSERT INTO defaults (setting_key, value) values ('curr', 'CAD:USD:EUR');
+INSERT INTO defaults (setting_key, value) values ('weightunit', 'kg');
+--
+commit;
diff --git a/sql/coa/ca/chart/Quebec_General.sql b/sql/coa/ca/chart/Quebec_General.sql
new file mode 100755
index 00000000..0cecb424
--- /dev/null
+++ b/sql/coa/ca/chart/Quebec_General.sql
@@ -0,0 +1,92 @@
+begin;
+-- General French-Canadian (AKA Québécois) COA
+-- sample only
+
+-- translated and adapted from the General Canadian COA, with the help
+-- of the Grand Dictionnaire Terminologique:
+-- http://granddictionnaire.com/
+
+-- Some provisions have been made for Québec-specifics, namely:
+-- TVQ/TPS terminology, CSST, Assurance-emploi, RRQ, TVQ rate
+
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1000', 'ACTIF COURANT', 'H', 'A', '', '1000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1060', 'Compte chèque', 'A', 'A', 'AR_paid:AP_paid', '1002');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1065', 'Petite caisse', 'A', 'A', 'AR_paid:AP_paid', '1001');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1200', 'Comptes clients', 'A', 'A', 'AR', '1060');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1205', 'Provisions pour créances douteuses', 'A', 'A', '', '1063');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1500', 'STOCKS', 'H', 'A', '', '1120');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1520', 'Stocks / Général', 'A', 'A', 'IC', '1122');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1530', 'Stocks / Pièces de rechange', 'A', 'A', 'IC', '1122');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1540', 'Stocks / Matières premières', 'A', 'A', 'IC', '1122');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1800', 'AUTRES IMMOBILISATIONS', 'H', 'A', '', '1900');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1820', 'Meubles et accessoires', 'A', 'A', '', '1787');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1825', 'Amortissement cumulé des meubles et des accessoires', 'A', 'A', '', '1788', '1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1840', 'Véhicules automobiles', 'A', 'A', '', '1742');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno,contra) VALUES ('1845', 'Amortissement cumulé des véhicules automobiles', 'A', 'A', '', '1743', '1');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2000', 'PASSIF COURANT', 'H', 'L', '', '2620');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2100', 'Comptes fournisseurs', 'A', 'L', 'AP', '2621');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2160', 'Taxes fédérales à payer', 'A', 'L', '', '2683');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2170', 'Taxes provinciales à payer', 'A', 'L', '', '2684');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310', 'TPS', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2685');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320', 'TVQ', 'A', 'L', 'AR_tax:AP_tax:IC_taxpart:IC_taxservice', '2686');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380', 'Indemnités de vacances à payer', 'A', 'L', '', '2624');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390', 'CSST à payer', 'A', 'L', '', '2627');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2400', 'RETENUES SUR SALAIRE', 'H', 'L', '', '2620');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410', 'Assurance-emploi à payer', 'A', 'L', '', '2627');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2420', 'RRQ à payer', 'A', 'L', '', '2627');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2450', 'Impôt sur le revenu à payer', 'A', 'L', '', '2628');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2600', 'PASSIF À LONG TERME', 'H', 'L', '', '3140');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620', 'Emprunts bancaires', 'A', 'L', '', '2701');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2680', 'Emprunt auprès des actionnaires', 'A', 'L', 'AP_paid', '2780');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3300', 'CAPITAL SOCIAL', 'H', 'Q', '', '3500');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350', 'Actions ordinaires', 'A', 'Q', '', '3500');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4000', 'REVENUS DE VENTE', 'H', 'I', '', '8000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4020', 'Ventes générales', 'A', 'I', 'AR_amount:IC_sale:IC_income', '8000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4030', 'Pièces de rechange', 'A', 'I', 'AR_amount:IC_sale', '8000');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4400', 'AUTRES REVENUS', 'H', 'I', '', '8090');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4430', 'Transport et manutention', 'A', 'I', 'IC_income', '8457');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4440', 'Intérêts', 'A', 'I', 'IC_income', '8090');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4450', 'Gain sur change', 'A', 'I', '', '8231');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5000', 'COÛT DES PRODUITS VENDUS', 'H', 'E', '', '8515');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5010', 'Achats', 'A', 'E', 'AP_amount:IC_cogs:IC_expense', '8320');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5050', 'Pièces de rechange', 'A', 'E', 'AP_amount:IC_cogs', '8320');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5100', 'Frais de transport', 'A', 'E', 'AP_amount:IC_expense', '8457');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5400', 'FRAIS DE PERSONNEL', 'H', 'E', '', '');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410', 'Salaires', 'A', 'E', '', '9060');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5420', 'Dépenses d\'assurance-emploi', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5430', 'Dépenses RRQ', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5440', 'Dépenses CSST', 'A', 'E', '', '8622');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5600', 'DÉPENSES ADMINISTRATIVES ET GÉNÉRALES', 'H', 'E', '', '');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610', 'Frais comptables et juridiques', 'A', 'E', 'AP_amount', '8862');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5615', 'Publicité et promotion', 'A', 'E', 'AP_amount', '8520');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620', 'Créances irrévocables', 'A', 'E', '', '8590');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5660', 'Amortissement de l\'exercice', 'A', 'E', '', '8670');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5680', 'Impôt sur le revenu', 'A', 'E', '', '9990');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5685', 'Assurances', 'A', 'E', 'AP_amount', '9804');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5690', 'Intérêts et frais bancaires', 'A', 'E', '', '9805');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5700', 'Fournitures de bureau', 'A', 'E', 'AP_amount', '8811');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5760', 'Loyer', 'A', 'E', 'AP_amount', '9811');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5780', 'Téléphone', 'A', 'E', 'AP_amount', '9225');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5785', 'Voyages et loisirs', 'A', 'E', '', '8523');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5790', 'Services publics', 'A', 'E', 'AP_amount', '8812');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5765', 'Réparation et entretien', 'A', 'E', 'AP_amount', '8964');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5800', 'Taxes d\'affaires, droits d\'adhésion et permis', 'A', 'E', 'AP_amount', '8760');
+INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810', 'Perte sur change', 'A', 'E', '', '8231');
+--
+insert into tax (chart_id,rate) values ((select id from chart where accno = '2310'),0.06);
+insert into tax (chart_id,rate,pass) values ((select id from chart where accno = '2320'),0.075,1);
+--
+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 = '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 = '4450'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'CAD:USD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+commit;
diff --git a/sql/coa/ca/gifi/English.sql b/sql/coa/ca/gifi/English.sql
new file mode 100755
index 00000000..6863d968
--- /dev/null
+++ b/sql/coa/ca/gifi/English.sql
@@ -0,0 +1,761 @@
+begin;
+-- GIFI codes as set by the Canadian Government
+-- It's a dirty job, but it seems somebody allready did it
+-- PDF Tammes, Tue , 02 Apr 2002
+-- remarks or questions to finance@bermuda-holding.com
+--
+-- From the GIFI documentation:
+--
+-- The GIFI information has to balance. We use the following rules to verify the information you provide.
+-- total assets = total liabilities + total shareholder equity
+-- total revenue - total expenses = net non-farming income
+-- total farm revenue - total farm expenses = net farm income
+--
+-- You have to provide certain line items so that we can verify the above equations. Each GIFI must include:
+-- balance sheet
+-- Item 2599 Total assets
+-- Item 3499 Total liabilities
+-- Item 3620 Total shareholder equity
+-- non-farming income and expenses
+-- Item 8299 Total revenue
+-- Item 9368 Total expenses
+-- and/or
+-- farming income and expenses
+-- Item 9659 Total farm revenue
+-- Item 9898 Total farm expenses
+-- when reporting a breakdown of retained earnings
+-- Item 3849 Retained earnings/deficit end
+-- extraordinary items and income taxes
+-- Item 9999 Net income/loss after taxes and extraordinary items
+-- If the amount of a required item is NIL, you have to enter 0.
+--
+INSERT INTO gifi (accno,description) VALUES ('1000', 'Cash & Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1001', 'Cash');
+INSERT INTO gifi (accno,description) VALUES ('1002', 'Deposits In Canadian Banks And Institutions - Canadian Currency');
+INSERT INTO gifi (accno,description) VALUES ('1003', 'Deposits In Canadian Banks And Institutions - Foreign Currency');
+INSERT INTO gifi (accno,description) VALUES ('1004', 'Deposits In Foreign Banks - Canadian Currency');
+INSERT INTO gifi (accno,description) VALUES ('1005', 'Deposits In Foreign Banks - Foreign Currency');
+INSERT INTO gifi (accno,description) VALUES ('1006', 'Credit Union Central Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1007', 'Other Cash Like Instruments - Gold Bullion, Silver Bullion');
+INSERT INTO gifi (accno,description) VALUES ('1060', 'Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1061', 'Allowance For Doubtfull Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1062', 'Trade Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1063', 'Allowance For Doubtfull Trade Accounts Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1064', 'Trade Accounts Receivable Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1065', 'Allowance For Doubtfull Trade Accounts Receivable Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1066', 'Taxes Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1067', 'Intrest Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1068', 'Holdbacks Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1069', 'Leases Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1070', 'Allowance For Doubtfull Leases Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1071', 'Accounts Receivable Employees');
+INSERT INTO gifi (accno,description) VALUES ('1072', 'Allowance For Doubtfull Accounts Receivable Employees');
+INSERT INTO gifi (accno,description) VALUES ('1073', 'Accounts Receivable From Members Of NPO');
+INSERT INTO gifi (accno,description) VALUES ('1120', 'Inventories');
+INSERT INTO gifi (accno,description) VALUES ('1121', 'Inventory Of Goods For Sale/Finished Goods');
+INSERT INTO gifi (accno,description) VALUES ('1122', 'Inventory Of Parts And Supplies');
+INSERT INTO gifi (accno,description) VALUES ('1123', 'Inventory Properties');
+INSERT INTO gifi (accno,description) VALUES ('1124', 'Inventory of Aggregates');
+INSERT INTO gifi (accno,description) VALUES ('1125', 'Work In Progress');
+INSERT INTO gifi (accno,description) VALUES ('1126', 'Raw Materials');
+INSERT INTO gifi (accno,description) VALUES ('1127', 'Inventory of Securities');
+INSERT INTO gifi (accno,description) VALUES ('1180', 'Short Term Investments');
+INSERT INTO gifi (accno,description) VALUES ('1181', 'Canadian Term Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1182', 'Canadian Shares');
+INSERT INTO gifi (accno,description) VALUES ('1183', 'Canadian Bonds');
+INSERT INTO gifi (accno,description) VALUES ('1184', 'Canadian Treasury Bills');
+INSERT INTO gifi (accno,description) VALUES ('1185', 'Securities Purchased Under Resale Agreement');
+INSERT INTO gifi (accno,description) VALUES ('1186', 'Other Short Term Canadian Investments');
+INSERT INTO gifi (accno,description) VALUES ('1187', 'Short Term Foreign Investments');
+INSERT INTO gifi (accno,description) VALUES ('1240', 'Loans & Notes Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1241', 'Demand Loans Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1242', 'Other Loans Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1243', 'Notes Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1244', 'Mortgages Receivable');
+INSERT INTO gifi (accno,description) VALUES ('1300', 'Due From Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('1301', 'Due From Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('1302', 'Due From Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('1303', 'Due From Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('1360', 'Investment In Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('1380', 'Due From Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('1400', 'Due From/Investment In Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1401', 'Demand Notes From Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1402', 'Interest Receivable From Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1403', 'Loans/Advances Due From Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('1460', 'Customer\'s Liability under Acceptances');
+INSERT INTO gifi (accno,description) VALUES ('1480', 'Other Current Assets');
+INSERT INTO gifi (accno,description) VALUES ('1481', 'Deferred Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('1482', 'Accrued Investment Income');
+INSERT INTO gifi (accno,description) VALUES ('1483', 'Taxes Recoverable/Refundable');
+INSERT INTO gifi (accno,description) VALUES ('1484', 'Prepaid Expenses');
+INSERT INTO gifi (accno,description) VALUES ('1485', 'Drilling Advances');
+INSERT INTO gifi (accno,description) VALUES ('1486', 'Security Deposits');
+INSERT INTO gifi (accno,description) VALUES ('1599', 'Total Current Assets');
+INSERT INTO gifi (accno,description) VALUES ('1600', 'Land');
+INSERT INTO gifi (accno,description) VALUES ('1601', 'Land Improvement');
+INSERT INTO gifi (accno,description) VALUES ('1602', 'Accumulated Amortization Of Land & Land Improvement');
+INSERT INTO gifi (accno,description) VALUES ('1620', 'Depletable Assets');
+INSERT INTO gifi (accno,description) VALUES ('1621', 'Accumulated Amortization Of Depletable Assets');
+INSERT INTO gifi (accno,description) VALUES ('1622', 'Petroleum & Natural Gas Properties');
+INSERT INTO gifi (accno,description) VALUES ('1623', 'Accumulated Amortization Of Petroleum & Natural Gas Properties');
+INSERT INTO gifi (accno,description) VALUES ('1624', 'Mining Properties');
+INSERT INTO gifi (accno,description) VALUES ('1625', 'Accumulated Amortization Of Mining Properties');
+INSERT INTO gifi (accno,description) VALUES ('1626', 'Deferred Exporation & Development charges');
+INSERT INTO gifi (accno,description) VALUES ('1627', 'Accumulated Amortization Of Petroleum & Deferred Exporation & Development charges');
+INSERT INTO gifi (accno,description) VALUES ('1628', 'Quarries');
+INSERT INTO gifi (accno,description) VALUES ('1629', 'Accumulated Amortization Of Quarries');
+INSERT INTO gifi (accno,description) VALUES ('1630', 'Gravel Pits');
+INSERT INTO gifi (accno,description) VALUES ('1631', 'Accumulated Amortization Of Gravel Pits');
+INSERT INTO gifi (accno,description) VALUES ('1632', 'Timber Limits');
+INSERT INTO gifi (accno,description) VALUES ('1633', 'Accumulated Amortization Of Timber Limits');
+INSERT INTO gifi (accno,description) VALUES ('1680', 'Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1681', 'Accumulated Amortization Of Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1682', 'Manufacturing And Processing Plant');
+INSERT INTO gifi (accno,description) VALUES ('1683', 'Accumulated Amortization Of Manufacturing and Processing Plant');
+INSERT INTO gifi (accno,description) VALUES ('1684', 'Buildings Under Construction');
+INSERT INTO gifi (accno,description) VALUES ('1740', 'Machinery, Equipment, furniture & fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1741', 'Accumulated Amortization Of Machinery, Equipment, furniture & fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1742', 'Motor Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1743', 'Accumulated Amortization Of Motor Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1744', 'Tools and Dies');
+INSERT INTO gifi (accno,description) VALUES ('1745', 'Accumulated Amortization Of Tools and Dies');
+INSERT INTO gifi (accno,description) VALUES ('1746', 'Construction & Excavating Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1747', 'Accumulated Amortization Of Construction & Excavating Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1748', 'Forestry & Logging Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1749', 'Accumulated Amortization Of Forestry & Logging Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1750', 'Fishing Gear & Nets');
+INSERT INTO gifi (accno,description) VALUES ('1751', 'Accumulated Amortization Of Fishing Gear & Nets');
+INSERT INTO gifi (accno,description) VALUES ('1752', 'Mining Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1753', 'Accumulated Amortization Of Mining Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1754', 'Oil & Gas Systems');
+INSERT INTO gifi (accno,description) VALUES ('1755', 'Accumulated Amortization Of Oil & Gas Systems');
+INSERT INTO gifi (accno,description) VALUES ('1756', 'Production Equipment for resource industries');
+INSERT INTO gifi (accno,description) VALUES ('1757', 'Accumulated Amortization Of Production Equipment for resource industries');
+INSERT INTO gifi (accno,description) VALUES ('1758', 'Production Equipment for other industries');
+INSERT INTO gifi (accno,description) VALUES ('1759', 'Accumulated Amortization Of Production Equipment for other industries');
+INSERT INTO gifi (accno,description) VALUES ('1760', 'Exploration Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1761', 'Accumulated Amortization Of Exploration Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1762', 'Shipping Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1763', 'Accumulated Amortization Of Shipping Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1764', 'Ships & Boats');
+INSERT INTO gifi (accno,description) VALUES ('1765', 'Accumulated Amortization Of Ships & Boats');
+INSERT INTO gifi (accno,description) VALUES ('1766', 'Aircraft');
+INSERT INTO gifi (accno,description) VALUES ('1767', 'Accumulated Amortization Of Aircraft');
+INSERT INTO gifi (accno,description) VALUES ('1768', 'Signs');
+INSERT INTO gifi (accno,description) VALUES ('1769', 'Accumulated Amortization Of Signs');
+INSERT INTO gifi (accno,description) VALUES ('1770', 'Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('1771', 'Accumulated Amortization Of Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('1772', 'Radio & Communication Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1773', 'Accumulated Amortization Of Radio & Communication Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1774', 'Computer Equipment/Software');
+INSERT INTO gifi (accno,description) VALUES ('1775', 'Accumulated Amortization Of Computer Equipment/software');
+INSERT INTO gifi (accno,description) VALUES ('1776', 'Musical Instruments');
+INSERT INTO gifi (accno,description) VALUES ('1777', 'Accumulated Amortization Of Musical Instruments');
+INSERT INTO gifi (accno,description) VALUES ('1778', 'Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1779', 'Accumulated Amortization Of Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1780', 'Earth Stations');
+INSERT INTO gifi (accno,description) VALUES ('1781', 'Accumulated Amortization Of Earth Stations');
+INSERT INTO gifi (accno,description) VALUES ('1782', 'Machinery & Equipment Under Construction');
+INSERT INTO gifi (accno,description) VALUES ('1783', 'Transportation Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1784', 'Accumulated Amortization Of Transportation Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1785', 'Other Machinery & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1786', 'Accumulated Amortization Of Other Machinery & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1787', 'Furniture & Fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1788', 'Accumulated Amortization Of Furniture & Fixtures');
+INSERT INTO gifi (accno,description) VALUES ('1900', 'Other Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('1901', 'Accumulated Amortization Of Other Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('1902', 'Logging Roads');
+INSERT INTO gifi (accno,description) VALUES ('1903', 'Accumulated Amortization Of Logging Roads');
+INSERT INTO gifi (accno,description) VALUES ('1904', 'Asphalt & Parking Areas');
+INSERT INTO gifi (accno,description) VALUES ('1905', 'Accumulated Amortization Of Asphalt & Parking Areas');
+INSERT INTO gifi (accno,description) VALUES ('1906', 'Wharves, Docks & Marinas');
+INSERT INTO gifi (accno,description) VALUES ('1907', 'Accumulated Amortization Of Wharves, Docks & Marinas');
+INSERT INTO gifi (accno,description) VALUES ('1908', 'Fences');
+INSERT INTO gifi (accno,description) VALUES ('1909', 'Accumulated Amortization Of Fences');
+INSERT INTO gifi (accno,description) VALUES ('1910', 'Capital Leases - Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1911', 'Accumulated Amortization Of Capital Leases - Buildings');
+INSERT INTO gifi (accno,description) VALUES ('1912', 'Capital Leases - Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1913', 'Accumulated Amortization Of Capital Leases - Equipment');
+INSERT INTO gifi (accno,description) VALUES ('1914', 'Capital Leases - Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1915', 'Accumulated Amortization Of Capital Leases - Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('1916', 'Capital Leases - Other');
+INSERT INTO gifi (accno,description) VALUES ('1917', 'Accumulated Amortization Of Capital Leases - Other');
+INSERT INTO gifi (accno,description) VALUES ('1918', 'Leasehold Improvements');
+INSERT INTO gifi (accno,description) VALUES ('1919', 'Accumulated Amortization Of Leasehold Improvements');
+INSERT INTO gifi (accno,description) VALUES ('1920', 'Other Capital Assets Under Construction');
+INSERT INTO gifi (accno,description) VALUES ('1921', 'Campsites');
+INSERT INTO gifi (accno,description) VALUES ('1922', 'Accumulated Amortization Of Campsites');
+INSERT INTO gifi (accno,description) VALUES ('2008', 'Total Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2009', 'Total Accumulated Amortization Of Tangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2010', 'Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('2011', 'Accumulated Amortization Of Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('2012', 'Goodwill');
+INSERT INTO gifi (accno,description) VALUES ('2013', 'Accumulated Amortization Of Goodwill');
+INSERT INTO gifi (accno,description) VALUES ('2014', 'Quota');
+INSERT INTO gifi (accno,description) VALUES ('2015', 'Accumulated Amortization Of Quota');
+INSERT INTO gifi (accno,description) VALUES ('2016', 'Licences');
+INSERT INTO gifi (accno,description) VALUES ('2017', 'Accumulated Amortization Of Licences');
+INSERT INTO gifi (accno,description) VALUES ('2018', 'Incorporation Costs');
+INSERT INTO gifi (accno,description) VALUES ('2019', 'Accumulated Amortization Of Incorporation Costs');
+INSERT INTO gifi (accno,description) VALUES ('2020', 'Trademarks & Patents');
+INSERT INTO gifi (accno,description) VALUES ('2021', 'Accumulated Amortization Of Trademarks & Patents');
+INSERT INTO gifi (accno,description) VALUES ('2022', 'Customer Lists');
+INSERT INTO gifi (accno,description) VALUES ('2023', 'Accumulated Amortization Of Customer Lists');
+INSERT INTO gifi (accno,description) VALUES ('2024', 'Rights');
+INSERT INTO gifi (accno,description) VALUES ('2025', 'Accumulated Amortization Of Rights');
+INSERT INTO gifi (accno,description) VALUES ('2026', 'Research & Development');
+INSERT INTO gifi (accno,description) VALUES ('2027', 'Accumulated Amortization Of Research & Development');
+INSERT INTO gifi (accno,description) VALUES ('2070', 'Resource Rights');
+INSERT INTO gifi (accno,description) VALUES ('2071', 'Accumulated Amortization Of Resource Rights');
+INSERT INTO gifi (accno,description) VALUES ('2072', 'Timber Rights');
+INSERT INTO gifi (accno,description) VALUES ('2073', 'Accumulated Amortization Of Timber Rights');
+INSERT INTO gifi (accno,description) VALUES ('2074', 'Mining Rights');
+INSERT INTO gifi (accno,description) VALUES ('2075', 'Accumulated Amortization Of Mining Rights');
+INSERT INTO gifi (accno,description) VALUES ('2076', 'Oil & Gas Rights');
+INSERT INTO gifi (accno,description) VALUES ('2077', 'Accumulated Amortization Of Oil & Gas Rights');
+INSERT INTO gifi (accno,description) VALUES ('2178', 'Total Intangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2179', 'Total Accumulated Amortization Of Intangible Capital Assets');
+INSERT INTO gifi (accno,description) VALUES ('2180', 'Due From Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2181', 'Due From Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2182', 'Due From Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2183', 'Due From Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2190', 'Due from Members');
+INSERT INTO gifi (accno,description) VALUES ('2200', 'Investment In Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('2220', 'Due From Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('2240', 'Due From/Investment In Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2241', 'Due From/Investment In Canadian Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2242', 'Shares In Canadian Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2243', 'Loans/Advances To Canadian Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2244', 'Investment In Canadian Related Corporations At Cost');
+INSERT INTO gifi (accno,description) VALUES ('2245', 'Investment In Canadian Related Corporations At Equity');
+INSERT INTO gifi (accno,description) VALUES ('2246', 'Due From/Investment In Foreign Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2247', 'Shares In Foreign Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2248', 'Loans/Advances To Foreign Related Corporations');
+INSERT INTO gifi (accno,description) VALUES ('2249', 'Investment In Foreign Related Corporations At Cost');
+INSERT INTO gifi (accno,description) VALUES ('2250', 'Investment In Foreign Related Corporations At Equity');
+INSERT INTO gifi (accno,description) VALUES ('2280', 'Investment In Co-Tenancy');
+INSERT INTO gifi (accno,description) VALUES ('2300', 'Long Term Investments');
+INSERT INTO gifi (accno,description) VALUES ('2301', 'Foreign Shares');
+INSERT INTO gifi (accno,description) VALUES ('2302', 'Other Type Of Foreign Investments');
+INSERT INTO gifi (accno,description) VALUES ('2303', 'Canadian Shares');
+INSERT INTO gifi (accno,description) VALUES ('2304', 'Government Of Canada Debt');
+INSERT INTO gifi (accno,description) VALUES ('2305', 'Canadian Provinvial & Municipal Government Debt');
+INSERT INTO gifi (accno,description) VALUES ('2306', 'Canadian Corporate Bonds & Debentures');
+INSERT INTO gifi (accno,description) VALUES ('2307', 'Debt Securities');
+INSERT INTO gifi (accno,description) VALUES ('2308', 'Equity Securities');
+INSERT INTO gifi (accno,description) VALUES ('2309', 'Securities Purchased Under Resale Agreements');
+INSERT INTO gifi (accno,description) VALUES ('2310', 'Central Credit Union Shares');
+INSERT INTO gifi (accno,description) VALUES ('2311', 'Other Long Term Canadian Investments');
+INSERT INTO gifi (accno,description) VALUES ('2360', 'Long Term Loans');
+INSERT INTO gifi (accno,description) VALUES ('2361', 'Mortgages');
+INSERT INTO gifi (accno,description) VALUES ('2362', 'Personal & Credit Card Loans');
+INSERT INTO gifi (accno,description) VALUES ('2363', 'Business & Government Loans');
+INSERT INTO gifi (accno,description) VALUES ('2364', 'Line Of Credit');
+INSERT INTO gifi (accno,description) VALUES ('2420', 'Other Long Term Assets');
+INSERT INTO gifi (accno,description) VALUES ('2421', 'Deferred Income Taxes / Tax Reserves');
+INSERT INTO gifi (accno,description) VALUES ('2422', 'Deferred Pension Charges');
+INSERT INTO gifi (accno,description) VALUES ('2423', 'Deferred Unrealized Exchange Losses');
+INSERT INTO gifi (accno,description) VALUES ('2424', 'Other Deferred Items/Charges');
+INSERT INTO gifi (accno,description) VALUES ('2425', 'Accumulated Amortization Of Deferred Charges');
+INSERT INTO gifi (accno,description) VALUES ('2426', 'Reserve Fund');
+INSERT INTO gifi (accno,description) VALUES ('2427', 'Cash Surrender Value Of Life Insurance');
+INSERT INTO gifi (accno,description) VALUES ('2589', 'Total Long Term Assets');
+INSERT INTO gifi (accno,description) VALUES ('2590', 'Assets Held In Trust');
+INSERT INTO gifi (accno,description) VALUES ('2599', 'Total Assets');
+INSERT INTO gifi (accno,description) VALUES ('2600', 'Bank Overdraft');
+INSERT INTO gifi (accno,description) VALUES ('2620', 'Amounts Payable & Accrued Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('2621', 'Accounts Payable Trade');
+INSERT INTO gifi (accno,description) VALUES ('2622', 'Accounts Payable To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2623', 'Holdbacks Payable');
+INSERT INTO gifi (accno,description) VALUES ('2624', 'Wages Payable');
+INSERT INTO gifi (accno,description) VALUES ('2625', 'Management Fees Payable');
+INSERT INTO gifi (accno,description) VALUES ('2626', 'Bonuses Payable');
+INSERT INTO gifi (accno,description) VALUES ('2627', 'Employee Deductions Payable');
+INSERT INTO gifi (accno,description) VALUES ('2628', 'Withholding Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2629', 'Intrest Payable');
+INSERT INTO gifi (accno,description) VALUES ('2680', 'Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2681', 'Capital Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2682', 'Foreign Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2683', 'Federal Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2684', 'Provincial Taxes Payable');
+INSERT INTO gifi (accno,description) VALUES ('2685', 'GST Payable');
+INSERT INTO gifi (accno,description) VALUES ('2686', 'PST Payable');
+INSERT INTO gifi (accno,description) VALUES ('2700', 'Short Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('2701', 'Loans From Canadian Banks');
+INSERT INTO gifi (accno,description) VALUES ('2702', 'Liability For Securities Sold Short');
+INSERT INTO gifi (accno,description) VALUES ('2703', 'Liability For Securities Sold Under Repurchase Agreements');
+INSERT INTO gifi (accno,description) VALUES ('2704', 'Gold & Silver Certificates');
+INSERT INTO gifi (accno,description) VALUES ('2705', 'Cheques & Other Items In Transit');
+INSERT INTO gifi (accno,description) VALUES ('2706', 'Lien Notes');
+INSERT INTO gifi (accno,description) VALUES ('2770', 'Deferred Income');
+INSERT INTO gifi (accno,description) VALUES ('2780', 'Due To Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2781', 'Due To Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2782', 'Due To Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('2783', 'Due To Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('2840', 'Due To Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('2860', 'Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2861', 'Demand Notes Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2862', 'Interest Payable To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2863', 'Advances Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('2920', 'Current Portion Of Long Term Liability');
+INSERT INTO gifi (accno,description) VALUES ('2960', 'Other Current Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('2961', 'Deposits Received');
+INSERT INTO gifi (accno,description) VALUES ('2962', 'Dividends Payable');
+INSERT INTO gifi (accno,description) VALUES ('2963', 'Deferred Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('2964', 'Reserves For Guarantees, Warranties Or Indemnities');
+INSERT INTO gifi (accno,description) VALUES ('2965', 'General Reserves / Provisions');
+INSERT INTO gifi (accno,description) VALUES ('2966', 'Crew Shares');
+INSERT INTO gifi (accno,description) VALUES ('3139', 'Total Current Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3140', 'Long Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('3141', 'Mortgages');
+INSERT INTO gifi (accno,description) VALUES ('3142', 'Farm Credit Corporation Loan');
+INSERT INTO gifi (accno,description) VALUES ('3143', 'Chartered Bank Loan');
+INSERT INTO gifi (accno,description) VALUES ('3144', 'Credit Union/Caisse Populaire Loan');
+INSERT INTO gifi (accno,description) VALUES ('3145', 'Provincial Government Loan');
+INSERT INTO gifi (accno,description) VALUES ('3146', 'Supply Company Loan');
+INSERT INTO gifi (accno,description) VALUES ('3147', 'Private Loan');
+INSERT INTO gifi (accno,description) VALUES ('3148', 'Central, Leagues And Federation Loans');
+INSERT INTO gifi (accno,description) VALUES ('3149', 'Line Of Credit');
+INSERT INTO gifi (accno,description) VALUES ('3150', 'Liability For Securities Sold Short');
+INSERT INTO gifi (accno,description) VALUES ('3151', 'Liability For Securities Sold Under Repurchase Agreements');
+INSERT INTO gifi (accno,description) VALUES ('3152', 'Lien Notes');
+INSERT INTO gifi (accno,description) VALUES ('3210', 'Bonds And Debentures');
+INSERT INTO gifi (accno,description) VALUES ('3220', 'Deferred Income');
+INSERT INTO gifi (accno,description) VALUES ('3240', 'Deferred Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('3260', 'Long Term Due To Shareholder(s)/Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('3261', 'Long Term Due To Individual Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('3262', 'Long Term Due To Corporate Shareholder(s)');
+INSERT INTO gifi (accno,description) VALUES ('3263', 'Long Term Due To Director(s)');
+INSERT INTO gifi (accno,description) VALUES ('3280', 'Long Term Due To Joint Venture(s)/Partnership(s)');
+INSERT INTO gifi (accno,description) VALUES ('3300', 'Long Term Due To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('3301', 'Amounts Owing To Related Canadian Parties');
+INSERT INTO gifi (accno,description) VALUES ('3302', 'Amounts Owing To Related Foreign Parties');
+INSERT INTO gifi (accno,description) VALUES ('3320', 'Other Long Term Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3321', 'Long Term Obligations/Commitments/Leases');
+INSERT INTO gifi (accno,description) VALUES ('3322', 'Reserves For Guarantees, Warranties Or Indemnities');
+INSERT INTO gifi (accno,description) VALUES ('3323', 'Provision For Site Restoration');
+INSERT INTO gifi (accno,description) VALUES ('3324', 'Contributions To Qualifying Environmental Trust');
+INSERT INTO gifi (accno,description) VALUES ('3325', 'General Provisions / Reserves');
+INSERT INTO gifi (accno,description) VALUES ('3326', 'Preference Shares Restated');
+INSERT INTO gifi (accno,description) VALUES ('3327', 'Member Allocations');
+INSERT INTO gifi (accno,description) VALUES ('3328', 'Deferred Income From Incomplete Contracts');
+INSERT INTO gifi (accno,description) VALUES ('3450', 'Total Long Term Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3460', 'Subordinated Debt');
+INSERT INTO gifi (accno,description) VALUES ('3470', 'Amounts Held In Trust');
+INSERT INTO gifi (accno,description) VALUES ('3499', 'Total Liabilities');
+INSERT INTO gifi (accno,description) VALUES ('3500', 'Common Shares');
+INSERT INTO gifi (accno,description) VALUES ('3520', 'Preferred Shares');
+INSERT INTO gifi (accno,description) VALUES ('3540', 'Contributed & Other Surplus');
+INSERT INTO gifi (accno,description) VALUES ('3541', 'Contributed Surplus');
+INSERT INTO gifi (accno,description) VALUES ('3542', 'Appraisal Surplus');
+INSERT INTO gifi (accno,description) VALUES ('3543', 'General Reserve');
+INSERT INTO gifi (accno,description) VALUES ('3570', 'Head Office Account');
+INSERT INTO gifi (accno,description) VALUES ('3600', 'Retained Earnings/Deficit');
+INSERT INTO gifi (accno,description) VALUES ('3620', 'Total Shareholder Equity');
+INSERT INTO gifi (accno,description) VALUES ('3640', 'Total Liabilities & Shareholder Equity');
+INSERT INTO gifi (accno,description) VALUES ('3660', 'Retained Earnings/Deficit Start');
+INSERT INTO gifi (accno,description) VALUES ('3680', 'Net Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('3700', 'Dividend Declared');
+INSERT INTO gifi (accno,description) VALUES ('3701', 'Cash Dividend');
+INSERT INTO gifi (accno,description) VALUES ('3702', 'Patronage Dividend');
+INSERT INTO gifi (accno,description) VALUES ('3720', 'Prior Year Adjustments');
+INSERT INTO gifi (accno,description) VALUES ('3740', 'Other Items Affecting Retained Earnings');
+INSERT INTO gifi (accno,description) VALUES ('3741', 'Share Redemptions');
+INSERT INTO gifi (accno,description) VALUES ('3742', 'Special Reserves');
+INSERT INTO gifi (accno,description) VALUES ('3743', 'Currency Adjustments');
+INSERT INTO gifi (accno,description) VALUES ('3744', 'Unusual Revenue Items');
+INSERT INTO gifi (accno,description) VALUES ('3745', 'Interfund Transfers (NPO)');
+INSERT INTO gifi (accno,description) VALUES ('3849', 'Retained Earnings/Deficit End');
+INSERT INTO gifi (accno,description) VALUES ('8000', 'Trade Sales of Goods and Services');
+INSERT INTO gifi (accno,description) VALUES ('8020', 'Sales To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('8030', 'Interdivisional Sales');
+INSERT INTO gifi (accno,description) VALUES ('8040', 'Sales From Resource Properties');
+INSERT INTO gifi (accno,description) VALUES ('8041', 'Petroleum & Natural Gas Sales');
+INSERT INTO gifi (accno,description) VALUES ('8042', 'Petroleum & Natural Gas Sales To Related Parties');
+INSERT INTO gifi (accno,description) VALUES ('8043', 'Gas Marketing');
+INSERT INTO gifi (accno,description) VALUES ('8044', 'Processing Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8045', 'Pipeline Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8046', 'Seismic Sales');
+INSERT INTO gifi (accno,description) VALUES ('8047', 'Mining Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8048', 'Coal Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8049', 'Oil Sands Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8050', 'Royalty Income');
+INSERT INTO gifi (accno,description) VALUES ('8051', 'Oil & Gas Partnership/Joint Venture Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('8052', 'Mining Partnership/Joint Venture Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('8053', 'Other Production Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8089', 'Total Sales Of Goods And Services');
+INSERT INTO gifi (accno,description) VALUES ('8090', 'Investment Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8091', 'Interest From Foreign Sources');
+INSERT INTO gifi (accno,description) VALUES ('8092', 'Interest From Canadian Bonds And Debentures');
+INSERT INTO gifi (accno,description) VALUES ('8093', 'Interest From Canadian Mortgage Loans');
+INSERT INTO gifi (accno,description) VALUES ('8094', 'Interest From Other Canadian Sources');
+INSERT INTO gifi (accno,description) VALUES ('8095', 'Dividend Income');
+INSERT INTO gifi (accno,description) VALUES ('8096', 'Dividend From Canadian Sources');
+INSERT INTO gifi (accno,description) VALUES ('8097', 'Interest From Foreign Sources');
+INSERT INTO gifi (accno,description) VALUES ('8120', 'Commission Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8121', 'Commission Income On Real Estate Transactions');
+INSERT INTO gifi (accno,description) VALUES ('8140', 'Rental Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8141', 'Real Estate Rental Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8150', 'Vehicle Leasing');
+INSERT INTO gifi (accno,description) VALUES ('8160', 'Fishing Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8161', 'Fish Products');
+INSERT INTO gifi (accno,description) VALUES ('8162', 'Other Marine Products');
+INSERT INTO gifi (accno,description) VALUES ('8163', 'Fishing Grants, Credits & Rebates');
+INSERT INTO gifi (accno,description) VALUES ('8164', 'Fishing Subsidies');
+INSERT INTO gifi (accno,description) VALUES ('8165', 'Compensation For Loss Of Fishing Income/Property');
+INSERT INTO gifi (accno,description) VALUES ('8166', 'Sharesman Income');
+INSERT INTO gifi (accno,description) VALUES ('8210', 'Realized Gains/Losses On Disposal Of Assets');
+INSERT INTO gifi (accno,description) VALUES ('8211', 'Realized Gains/Losses On Sale Of Investments');
+INSERT INTO gifi (accno,description) VALUES ('8212', 'Realized Gains/Losses On Sale Of Resource Properties');
+INSERT INTO gifi (accno,description) VALUES ('8220', 'NPO Amounts Received');
+INSERT INTO gifi (accno,description) VALUES ('8221', 'Membership Fees');
+INSERT INTO gifi (accno,description) VALUES ('8222', 'Assessments');
+INSERT INTO gifi (accno,description) VALUES ('8223', 'Gifts');
+INSERT INTO gifi (accno,description) VALUES ('8224', 'Gross Sales And Revenues From Organizational Activities');
+INSERT INTO gifi (accno,description) VALUES ('8230', 'Other Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8231', 'Foreign Exchange Gains/Losses');
+INSERT INTO gifi (accno,description) VALUES ('8232', 'Income/Loss Of Subsidiaries/Affiliates');
+INSERT INTO gifi (accno,description) VALUES ('8233', 'Income/Loss Of Other Divisions');
+INSERT INTO gifi (accno,description) VALUES ('8234', 'Income/Loss Of Joint Ventures');
+INSERT INTO gifi (accno,description) VALUES ('8235', 'Income/Loss Of Partnerships');
+INSERT INTO gifi (accno,description) VALUES ('8236', 'RealizaTion Of Deferred Revenues');
+INSERT INTO gifi (accno,description) VALUES ('8237', 'Royalty Income Other Than Resource');
+INSERT INTO gifi (accno,description) VALUES ('8238', 'Alberta Royalty Tax Credits');
+INSERT INTO gifi (accno,description) VALUES ('8239', 'Management & Administration Fees');
+INSERT INTO gifi (accno,description) VALUES ('8240', 'Telecommunications Revenues');
+INSERT INTO gifi (accno,description) VALUES ('8241', 'Consulting Fees');
+INSERT INTO gifi (accno,description) VALUES ('8242', 'Subsidies & Grants');
+INSERT INTO gifi (accno,description) VALUES ('8243', 'Sale Of By-Products');
+INSERT INTO gifi (accno,description) VALUES ('8244', 'Deposit Services');
+INSERT INTO gifi (accno,description) VALUES ('8245', 'Credit Services');
+INSERT INTO gifi (accno,description) VALUES ('8246', 'Card Services');
+INSERT INTO gifi (accno,description) VALUES ('8247', 'Patronage Dividends');
+INSERT INTO gifi (accno,description) VALUES ('8248', 'Insurance Recoveries');
+INSERT INTO gifi (accno,description) VALUES ('8249', 'Expense Recoveries');
+INSERT INTO gifi (accno,description) VALUES ('8250', 'Bad Debt Recoveries');
+INSERT INTO gifi (accno,description) VALUES ('8299', 'Total Revenue');
+INSERT INTO gifi (accno,description) VALUES ('8300', 'Opening Inventory');
+INSERT INTO gifi (accno,description) VALUES ('8301', 'Opening Inventory - finished goods');
+INSERT INTO gifi (accno,description) VALUES ('8302', 'Opening Inventory - raw materials');
+INSERT INTO gifi (accno,description) VALUES ('8303', 'Opening Inventory - goods in process');
+INSERT INTO gifi (accno,description) VALUES ('8304', 'Opening Inventory - work in process');
+INSERT INTO gifi (accno,description) VALUES ('8320', 'Purchases / Cost of Materials');
+INSERT INTO gifi (accno,description) VALUES ('8321', 'Purchases Product A');
+INSERT INTO gifi (accno,description) VALUES ('8322', 'Purchases Product B');
+INSERT INTO gifi (accno,description) VALUES ('8331', 'Price Differences & Discounts On Purchases');
+INSERT INTO gifi (accno,description) VALUES ('8340', 'Direct Wages');
+INSERT INTO gifi (accno,description) VALUES ('8350', 'Benefits On Direct Wages');
+INSERT INTO gifi (accno,description) VALUES ('8360', 'Trades & Sub-contracts');
+INSERT INTO gifi (accno,description) VALUES ('8370', 'Production Costs Other Than Resource');
+INSERT INTO gifi (accno,description) VALUES ('8400', 'Resource Production Costs');
+INSERT INTO gifi (accno,description) VALUES ('8401', 'Pipeline Operations');
+INSERT INTO gifi (accno,description) VALUES ('8402', 'Drilling');
+INSERT INTO gifi (accno,description) VALUES ('8403', 'Site Restoration Costs');
+INSERT INTO gifi (accno,description) VALUES ('8404', 'Gross Overriding Royalty');
+INSERT INTO gifi (accno,description) VALUES ('8405', 'Freehold Royalties');
+INSERT INTO gifi (accno,description) VALUES ('8406', 'Other Producing Properties Rental');
+INSERT INTO gifi (accno,description) VALUES ('8407', 'Prospect & Geological');
+INSERT INTO gifi (accno,description) VALUES ('8408', 'Well Operating, Fuel & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('8409', 'Well Abandonment & Dry Holes');
+INSERT INTO gifi (accno,description) VALUES ('8410', 'Other Lease Rentals');
+INSERT INTO gifi (accno,description) VALUES ('8411', 'Exploration Expenses, Aerial Surveys');
+INSERT INTO gifi (accno,description) VALUES ('8412', 'Development Expenses, stripping costs');
+INSERT INTO gifi (accno,description) VALUES ('8435', 'Crown Charges');
+INSERT INTO gifi (accno,description) VALUES ('8436', 'Crown royalties');
+INSERT INTO gifi (accno,description) VALUES ('8437', 'Crown lease rentals');
+INSERT INTO gifi (accno,description) VALUES ('8438', 'Freehold mineral tax');
+INSERT INTO gifi (accno,description) VALUES ('8439', 'Mining taxes');
+INSERT INTO gifi (accno,description) VALUES ('8440', 'Oil and Sand leases');
+INSERT INTO gifi (accno,description) VALUES ('8441', 'Saskatchewan resource surcharge');
+INSERT INTO gifi (accno,description) VALUES ('8450', 'Other Direct Costs');
+INSERT INTO gifi (accno,description) VALUES ('8451', 'Equipment Hire & Operation');
+INSERT INTO gifi (accno,description) VALUES ('8452', 'Log Yard');
+INSERT INTO gifi (accno,description) VALUES ('8453', 'Forestry costs');
+INSERT INTO gifi (accno,description) VALUES ('8454', 'Logging Road costs');
+INSERT INTO gifi (accno,description) VALUES ('8455', 'Stumpage costs');
+INSERT INTO gifi (accno,description) VALUES ('8456', 'Royalty costs');
+INSERT INTO gifi (accno,description) VALUES ('8457', 'Freight In & Customs Duty');
+INSERT INTO gifi (accno,description) VALUES ('8458', 'Inventory Write Down');
+INSERT INTO gifi (accno,description) VALUES ('8459', 'Direct cost amortization of tangible assets');
+INSERT INTO gifi (accno,description) VALUES ('8460', 'Direct cost amortization of natural resource assets');
+INSERT INTO gifi (accno,description) VALUES ('8461', 'Overhead expenses allocated to cost of sales');
+INSERT INTO gifi (accno,description) VALUES ('8500', 'Closing Inventory');
+INSERT INTO gifi (accno,description) VALUES ('8501', 'Closing Inventory - Finished Goods');
+INSERT INTO gifi (accno,description) VALUES ('8502', 'Closing Inventory - Raw Materials');
+INSERT INTO gifi (accno,description) VALUES ('8503', 'Closing Inventory - Goods In Process');
+INSERT INTO gifi (accno,description) VALUES ('8504', 'Closing Inventory - Work In Process');
+INSERT INTO gifi (accno,description) VALUES ('8518', 'Cost Of Sales');
+INSERT INTO gifi (accno,description) VALUES ('8519', 'Gross Profit/Loss');
+INSERT INTO gifi (accno,description) VALUES ('8520', 'Advertising & Promotion');
+INSERT INTO gifi (accno,description) VALUES ('8521', 'Advertising');
+INSERT INTO gifi (accno,description) VALUES ('8522', 'Donations');
+INSERT INTO gifi (accno,description) VALUES ('8523', 'Meals & Entertainment');
+INSERT INTO gifi (accno,description) VALUES ('8524', 'Promotion');
+INSERT INTO gifi (accno,description) VALUES ('8570', 'Amortization Of Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('8590', 'Bad Debt Expense');
+INSERT INTO gifi (accno,description) VALUES ('8610', 'Loan Losses');
+INSERT INTO gifi (accno,description) VALUES ('8611', 'Provision for Loan Losses');
+INSERT INTO gifi (accno,description) VALUES ('8620', 'Employee Benefits');
+INSERT INTO gifi (accno,description) VALUES ('8621', 'Group Insurance Benefits');
+INSERT INTO gifi (accno,description) VALUES ('8622', 'Employers Portion Of Employee Benefits');
+INSERT INTO gifi (accno,description) VALUES ('8623', 'Contributions To Deferred Income Plans');
+INSERT INTO gifi (accno,description) VALUES ('8650', 'Amortization Of Natural Resource Assets');
+INSERT INTO gifi (accno,description) VALUES ('8670', 'Amortization Of Tangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('8690', 'Insurance');
+INSERT INTO gifi (accno,description) VALUES ('8691', 'Life Insurance On Executives');
+INSERT INTO gifi (accno,description) VALUES ('8710', 'Interest & Bank Charges');
+INSERT INTO gifi (accno,description) VALUES ('8711', 'Interest On Short Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('8712', 'Interest On Bonds And Debentures');
+INSERT INTO gifi (accno,description) VALUES ('8713', 'Interest On Mortgages');
+INSERT INTO gifi (accno,description) VALUES ('8714', 'Interest On Long Term Debt');
+INSERT INTO gifi (accno,description) VALUES ('8715', 'Bank Charges');
+INSERT INTO gifi (accno,description) VALUES ('8716', 'Credit Card Charges');
+INSERT INTO gifi (accno,description) VALUES ('8717', 'Collection & Credit costs');
+INSERT INTO gifi (accno,description) VALUES ('8760', 'Business Taxes, Licences & Memberships');
+INSERT INTO gifi (accno,description) VALUES ('8761', 'Memberships');
+INSERT INTO gifi (accno,description) VALUES ('8762', 'Business Taxes');
+INSERT INTO gifi (accno,description) VALUES ('8763', 'Franchise Fees');
+INSERT INTO gifi (accno,description) VALUES ('8764', 'Government Fees');
+INSERT INTO gifi (accno,description) VALUES ('8780', 'New Brunswick Tax On Large Corporations');
+INSERT INTO gifi (accno,description) VALUES ('8790', 'Nova Scotia Tax On Large Corporations');
+INSERT INTO gifi (accno,description) VALUES ('8810', 'Office Expenses');
+INSERT INTO gifi (accno,description) VALUES ('8811', 'Office Stationary And Supplies');
+INSERT INTO gifi (accno,description) VALUES ('8812', 'Office Utilities');
+INSERT INTO gifi (accno,description) VALUES ('8813', 'Data Processing');
+INSERT INTO gifi (accno,description) VALUES ('8860', 'Professional Fees');
+INSERT INTO gifi (accno,description) VALUES ('8861', 'Legal Fees');
+INSERT INTO gifi (accno,description) VALUES ('8862', 'Accounting Fees');
+INSERT INTO gifi (accno,description) VALUES ('8863', 'Consulting Fees');
+INSERT INTO gifi (accno,description) VALUES ('8864', 'Architect Fees');
+INSERT INTO gifi (accno,description) VALUES ('8865', 'Appraisal Fees');
+INSERT INTO gifi (accno,description) VALUES ('8866', 'Laboratory Fees');
+INSERT INTO gifi (accno,description) VALUES ('8867', 'Medical Fees');
+INSERT INTO gifi (accno,description) VALUES ('8868', 'Veterinary Fees');
+INSERT INTO gifi (accno,description) VALUES ('8869', 'Brokerage Fees');
+INSERT INTO gifi (accno,description) VALUES ('8870', 'Transfer Fees');
+INSERT INTO gifi (accno,description) VALUES ('8871', 'Management & Administration Fees');
+INSERT INTO gifi (accno,description) VALUES ('8872', 'Refining & Assay');
+INSERT INTO gifi (accno,description) VALUES ('8873', 'Registrar & Transfer Agent Fees');
+INSERT INTO gifi (accno,description) VALUES ('8874', 'Restructuring Costs');
+INSERT INTO gifi (accno,description) VALUES ('8875', 'Security & Exchange Commission Fees');
+INSERT INTO gifi (accno,description) VALUES ('8876', 'Training Expense');
+INSERT INTO gifi (accno,description) VALUES ('8877', 'Studio & Recording');
+INSERT INTO gifi (accno,description) VALUES ('8910', 'Rental');
+INSERT INTO gifi (accno,description) VALUES ('8911', 'Real Estate Rental');
+INSERT INTO gifi (accno,description) VALUES ('8912', 'Occupancy Costs');
+INSERT INTO gifi (accno,description) VALUES ('8913', 'Condominium Fees');
+INSERT INTO gifi (accno,description) VALUES ('8914', 'Equipment Rental');
+INSERT INTO gifi (accno,description) VALUES ('8915', 'Motor Vehicle Rental');
+INSERT INTO gifi (accno,description) VALUES ('8916', 'Moorage (Boat)');
+INSERT INTO gifi (accno,description) VALUES ('8917', 'Storage');
+INSERT INTO gifi (accno,description) VALUES ('8918', 'Quota Rental');
+INSERT INTO gifi (accno,description) VALUES ('8960', 'Repairs & Maintenance - Aircraft');
+INSERT INTO gifi (accno,description) VALUES ('8961', 'Repairs & Maintenance - Buildings');
+INSERT INTO gifi (accno,description) VALUES ('8962', 'Repairs & Maintenance - Vehicles');
+INSERT INTO gifi (accno,description) VALUES ('8963', 'Repairs & Maintenance - Boats');
+INSERT INTO gifi (accno,description) VALUES ('8964', 'Repairs & Maintenance - Machinery & Equipment');
+INSERT INTO gifi (accno,description) VALUES ('9010', 'Other Repairs & Maintenance - Janitor & Yard');
+INSERT INTO gifi (accno,description) VALUES ('9011', 'Machine Shop Expense');
+INSERT INTO gifi (accno,description) VALUES ('9012', 'Road Costs');
+INSERT INTO gifi (accno,description) VALUES ('9013', 'Security');
+INSERT INTO gifi (accno,description) VALUES ('9014', 'Garbage Removal');
+INSERT INTO gifi (accno,description) VALUES ('9060', 'Salaries & Wages');
+INSERT INTO gifi (accno,description) VALUES ('9061', 'Commissions');
+INSERT INTO gifi (accno,description) VALUES ('9062', 'Crew Share');
+INSERT INTO gifi (accno,description) VALUES ('9063', 'Bonuses');
+INSERT INTO gifi (accno,description) VALUES ('9064', 'Director\'s Fees');
+INSERT INTO gifi (accno,description) VALUES ('9065', 'Management Salaries');
+INSERT INTO gifi (accno,description) VALUES ('9066', 'Employee Salaries');
+INSERT INTO gifi (accno,description) VALUES ('9110', 'Sub-Contracts');
+INSERT INTO gifi (accno,description) VALUES ('9130', 'Supplies');
+INSERT INTO gifi (accno,description) VALUES ('9131', 'Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('9132', 'Shop Expense');
+INSERT INTO gifi (accno,description) VALUES ('9133', 'Uniforms');
+INSERT INTO gifi (accno,description) VALUES ('9134', 'Laundry');
+INSERT INTO gifi (accno,description) VALUES ('9135', 'Food & Catering');
+INSERT INTO gifi (accno,description) VALUES ('9136', 'Fishing Gear');
+INSERT INTO gifi (accno,description) VALUES ('9137', 'Nets & Traps');
+INSERT INTO gifi (accno,description) VALUES ('9138', 'Salt, Bait & Ice');
+INSERT INTO gifi (accno,description) VALUES ('9139', 'Camp Supplies');
+INSERT INTO gifi (accno,description) VALUES ('9150', 'Computer Related Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9151', 'Upgrade');
+INSERT INTO gifi (accno,description) VALUES ('9152', 'Internet');
+INSERT INTO gifi (accno,description) VALUES ('9180', 'Property Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9200', 'Travel Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9201', 'Meetings & Conventions');
+INSERT INTO gifi (accno,description) VALUES ('9220', 'Utilities');
+INSERT INTO gifi (accno,description) VALUES ('9221', 'Electricity');
+INSERT INTO gifi (accno,description) VALUES ('9222', 'Water');
+INSERT INTO gifi (accno,description) VALUES ('9223', 'Heat');
+INSERT INTO gifi (accno,description) VALUES ('9224', 'Fuel Costs');
+INSERT INTO gifi (accno,description) VALUES ('9225', 'Telephone & Communications');
+INSERT INTO gifi (accno,description) VALUES ('9270', 'Other Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9271', 'Cash Over/Short');
+INSERT INTO gifi (accno,description) VALUES ('9272', 'Reimbursement Of Parent Company Expense');
+INSERT INTO gifi (accno,description) VALUES ('9273', 'Selling Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9274', 'Shipping & Warehouse Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9275', 'Delivery, Freight & Express');
+INSERT INTO gifi (accno,description) VALUES ('9276', 'Warranty Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9277', 'Royalty Expenses - Resident');
+INSERT INTO gifi (accno,description) VALUES ('9278', 'Royalty Expenses - Non-Resident');
+INSERT INTO gifi (accno,description) VALUES ('9279', 'Dumping Charges');
+INSERT INTO gifi (accno,description) VALUES ('9280', 'Land Fill Fees');
+INSERT INTO gifi (accno,description) VALUES ('9281', 'Vehicle Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9282', 'Research & Development');
+INSERT INTO gifi (accno,description) VALUES ('9283', 'Withholding Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9284', 'General & Administrative Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9285', 'Interdivisional Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9286', 'Interfund Transfer (NPO)');
+INSERT INTO gifi (accno,description) VALUES ('9367', 'Total Operating Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9368', 'Total Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9369', 'Net Non-Farming Income');
+INSERT INTO gifi (accno,description) VALUES ('9370', 'Grains And Oilseeds');
+INSERT INTO gifi (accno,description) VALUES ('9371', 'Wheat');
+INSERT INTO gifi (accno,description) VALUES ('9372', 'Oats');
+INSERT INTO gifi (accno,description) VALUES ('9373', 'Barley');
+INSERT INTO gifi (accno,description) VALUES ('9374', 'Mixed Grains');
+INSERT INTO gifi (accno,description) VALUES ('9375', 'Corn');
+INSERT INTO gifi (accno,description) VALUES ('9376', 'Canola');
+INSERT INTO gifi (accno,description) VALUES ('9377', 'Flaxseed');
+INSERT INTO gifi (accno,description) VALUES ('9378', 'Soya Beans');
+INSERT INTO gifi (accno,description) VALUES ('9379', 'Wheat Board Payments');
+INSERT INTO gifi (accno,description) VALUES ('9420', 'Other Crop Revenues');
+INSERT INTO gifi (accno,description) VALUES ('9321', 'Fruit');
+INSERT INTO gifi (accno,description) VALUES ('9322', 'Potatoes');
+INSERT INTO gifi (accno,description) VALUES ('9323', 'Vegetables');
+INSERT INTO gifi (accno,description) VALUES ('9324', 'Tobacco');
+INSERT INTO gifi (accno,description) VALUES ('9325', 'Greenhouse & Nursery Products');
+INSERT INTO gifi (accno,description) VALUES ('9326', 'Forage Crops');
+INSERT INTO gifi (accno,description) VALUES ('9470', 'Livestock & Animal Products Revenue');
+INSERT INTO gifi (accno,description) VALUES ('9471', 'Cattle');
+INSERT INTO gifi (accno,description) VALUES ('9472', 'Swine');
+INSERT INTO gifi (accno,description) VALUES ('9473', 'Poultry');
+INSERT INTO gifi (accno,description) VALUES ('9474', 'Sheep & Lambs');
+INSERT INTO gifi (accno,description) VALUES ('9475', 'Pregnant Mare Urine (PMU)');
+INSERT INTO gifi (accno,description) VALUES ('9476', 'Milk & Cream - Excluding Dairy Subsidies');
+INSERT INTO gifi (accno,description) VALUES ('9477', 'Eggs For Consumption');
+INSERT INTO gifi (accno,description) VALUES ('9478', 'Hatching Eggs');
+INSERT INTO gifi (accno,description) VALUES ('9479', 'Aquaculture');
+INSERT INTO gifi (accno,description) VALUES ('9480', 'Horses - Breeding & Meat');
+INSERT INTO gifi (accno,description) VALUES ('9520', 'Other Commodities');
+INSERT INTO gifi (accno,description) VALUES ('9521', 'Maple Products');
+INSERT INTO gifi (accno,description) VALUES ('9522', 'Artificial Insemination (AI)');
+INSERT INTO gifi (accno,description) VALUES ('9523', 'Semen Production');
+INSERT INTO gifi (accno,description) VALUES ('9524', 'Embryo Production');
+INSERT INTO gifi (accno,description) VALUES ('9540', 'Program Payment Revenues');
+INSERT INTO gifi (accno,description) VALUES ('9541', 'Dairy Subsidies');
+INSERT INTO gifi (accno,description) VALUES ('9542', 'Crop Insurance');
+INSERT INTO gifi (accno,description) VALUES ('9543', 'NISA Payments');
+INSERT INTO gifi (accno,description) VALUES ('9544', 'Disaster Assistance Program Payments');
+INSERT INTO gifi (accno,description) VALUES ('9570', 'Rebates');
+INSERT INTO gifi (accno,description) VALUES ('9571', 'Rebates - Fuel');
+INSERT INTO gifi (accno,description) VALUES ('9572', 'Rebates - Interest');
+INSERT INTO gifi (accno,description) VALUES ('9573', 'Rebates - Property Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9574', 'Resales, Rebates, GST For NISA Eligible Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9575', 'Rebates, GST For NISA Non-Eligible Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9600', 'Other Farm Revenues/Losses');
+INSERT INTO gifi (accno,description) VALUES ('9601', 'Custom Or Contract Work');
+INSERT INTO gifi (accno,description) VALUES ('9602', 'Wood Sales');
+INSERT INTO gifi (accno,description) VALUES ('9603', 'Horse Racing');
+INSERT INTO gifi (accno,description) VALUES ('9604', 'Insurance Proceeds');
+INSERT INTO gifi (accno,description) VALUES ('9605', 'Patronage Dividends');
+INSERT INTO gifi (accno,description) VALUES ('9606', 'Rental Income');
+INSERT INTO gifi (accno,description) VALUES ('9607', 'Interest Income');
+INSERT INTO gifi (accno,description) VALUES ('9608', 'Dividend Income');
+INSERT INTO gifi (accno,description) VALUES ('9609', 'Gains/Losses On Disposal Of Assets');
+INSERT INTO gifi (accno,description) VALUES ('9610', 'Gravel');
+INSERT INTO gifi (accno,description) VALUES ('9611', 'Trucking');
+INSERT INTO gifi (accno,description) VALUES ('9612', 'Resale Of Commodities Purchased');
+INSERT INTO gifi (accno,description) VALUES ('9613', 'Leases');
+INSERT INTO gifi (accno,description) VALUES ('9614', 'Machine Rentals');
+INSERT INTO gifi (accno,description) VALUES ('9615', 'Farming Partnership Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('9616', 'Farming Joint Venture Income/Loss');
+INSERT INTO gifi (accno,description) VALUES ('9650', 'Non-Farming Income');
+INSERT INTO gifi (accno,description) VALUES ('9659', 'Total Farm Revenue');
+INSERT INTO gifi (accno,description) VALUES ('9660', 'Crop Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9661', 'Containers, Twine And Baling Wire');
+INSERT INTO gifi (accno,description) VALUES ('9662', 'Fertilizers And Lime');
+INSERT INTO gifi (accno,description) VALUES ('9663', 'Pesticides');
+INSERT INTO gifi (accno,description) VALUES ('9664', 'Seeds & Plants');
+INSERT INTO gifi (accno,description) VALUES ('9665', 'Insurance Premiums (Crop) NISA ACS');
+INSERT INTO gifi (accno,description) VALUES ('9710', 'Livestock Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9711', 'Feed, Supplements, Straw & Bedding');
+INSERT INTO gifi (accno,description) VALUES ('9712', 'Livestock Purchases');
+INSERT INTO gifi (accno,description) VALUES ('9713', 'Veterinary Fees, Medicine & Breeding Fees');
+INSERT INTO gifi (accno,description) VALUES ('9760', 'Machinery Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9761', 'Machinery Insurance');
+INSERT INTO gifi (accno,description) VALUES ('9762', 'Machinery Licences');
+INSERT INTO gifi (accno,description) VALUES ('9763', 'Machinery Repairs');
+INSERT INTO gifi (accno,description) VALUES ('9764', 'Machinery Fuel');
+INSERT INTO gifi (accno,description) VALUES ('9765', 'Machinery Lease');
+INSERT INTO gifi (accno,description) VALUES ('9790', 'General Farm Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9791', 'Amortization Of Tangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('9792', 'Advertising, Marketing Costs & Promotion');
+INSERT INTO gifi (accno,description) VALUES ('9793', 'Bad Debt');
+INSERT INTO gifi (accno,description) VALUES ('9794', 'Benefits Related To Employee Salaries');
+INSERT INTO gifi (accno,description) VALUES ('9795', 'Building Repairs & Maintenance');
+INSERT INTO gifi (accno,description) VALUES ('9796', 'Clearing, Levelling & Draining Land');
+INSERT INTO gifi (accno,description) VALUES ('9797', 'Crop Insurance, GRIP and Stabilization Premiums');
+INSERT INTO gifi (accno,description) VALUES ('9798', 'Custom Or Contract Work');
+INSERT INTO gifi (accno,description) VALUES ('9799', 'Electricity');
+INSERT INTO gifi (accno,description) VALUES ('9800', 'Fence Repairs & Maintenance');
+INSERT INTO gifi (accno,description) VALUES ('9801', 'Freight & Trucking');
+INSERT INTO gifi (accno,description) VALUES ('9802', 'Heating Fuel & Curing Fuel');
+INSERT INTO gifi (accno,description) VALUES ('9803', 'Insurance Program Overpayment Recapture');
+INSERT INTO gifi (accno,description) VALUES ('9804', 'Other Insurance Premiums');
+INSERT INTO gifi (accno,description) VALUES ('9805', 'Interest & Bank Charges');
+INSERT INTO gifi (accno,description) VALUES ('9806', 'Marketing Board Fees');
+INSERT INTO gifi (accno,description) VALUES ('9807', 'Membership/Subscription Fees');
+INSERT INTO gifi (accno,description) VALUES ('9808', 'Office Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9809', 'Professional Fees');
+INSERT INTO gifi (accno,description) VALUES ('9810', 'Property Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9811', 'Rent - Land & Buildings');
+INSERT INTO gifi (accno,description) VALUES ('9812', 'Rent - Machinery');
+INSERT INTO gifi (accno,description) VALUES ('9813', 'Other Rental Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9814', 'Salaries & Wages');
+INSERT INTO gifi (accno,description) VALUES ('9815', 'Salaries & Wages Other Than Spouse Or Dependants');
+INSERT INTO gifi (accno,description) VALUES ('9816', 'Salaries & Wages Paid To Dependants');
+INSERT INTO gifi (accno,description) VALUES ('9817', 'Selling Costs');
+INSERT INTO gifi (accno,description) VALUES ('9818', 'Supplies');
+INSERT INTO gifi (accno,description) VALUES ('9819', 'Motor Vehicle Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9820', 'Small Tools');
+INSERT INTO gifi (accno,description) VALUES ('9821', 'Soil Testing');
+INSERT INTO gifi (accno,description) VALUES ('9822', 'Storage/Drying');
+INSERT INTO gifi (accno,description) VALUES ('9823', 'Licences/Permits');
+INSERT INTO gifi (accno,description) VALUES ('9824', 'Telephone');
+INSERT INTO gifi (accno,description) VALUES ('9825', 'Quota Rental');
+INSERT INTO gifi (accno,description) VALUES ('9826', 'Gravel');
+INSERT INTO gifi (accno,description) VALUES ('9827', 'Purchases Of Commodities Resold');
+INSERT INTO gifi (accno,description) VALUES ('9828', 'Salaries & Wages Paid To Spouse');
+INSERT INTO gifi (accno,description) VALUES ('9829', 'Motor Vehicle Interest And Leasing Costs');
+INSERT INTO gifi (accno,description) VALUES ('9830', 'Prepared Feed');
+INSERT INTO gifi (accno,description) VALUES ('9831', 'Custom Feed');
+INSERT INTO gifi (accno,description) VALUES ('9832', 'Amortization Of Intangible Assets');
+INSERT INTO gifi (accno,description) VALUES ('9833', 'Amortization Of Milk Quota');
+INSERT INTO gifi (accno,description) VALUES ('9834', 'Travel Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9835', 'Capital/Business Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9850', 'Non-Farming Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9870', 'Net Inventory Adjustment');
+INSERT INTO gifi (accno,description) VALUES ('9898', 'Total Farm Expenses');
+INSERT INTO gifi (accno,description) VALUES ('9899', 'Net Farm Income');
+INSERT INTO gifi (accno,description) VALUES ('9970', 'Net Income/Loss Before Taxes And Extraordinary Items');
+INSERT INTO gifi (accno,description) VALUES ('9975', 'Extraordinary Items');
+INSERT INTO gifi (accno,description) VALUES ('9976', 'Legal Settlements');
+INSERT INTO gifi (accno,description) VALUES ('9980', 'Unrealized Gains/Losses');
+INSERT INTO gifi (accno,description) VALUES ('9985', 'Unusual Items');
+INSERT INTO gifi (accno,description) VALUES ('9990', 'Current Income Taxes');
+INSERT INTO gifi (accno,description) VALUES ('9995', 'Deferred Income Tax Provision');
+INSERT INTO gifi (accno,description) VALUES ('9999', 'Net Income/Loss After Taxes And Extraordinary Items');
+-- This item represents the net amount of:
+-- Item 9970 - Net income/loss before taxes and extraordinary items minus
+-- Item 9975 - Extraordinary item(s) minus
+-- Item 9976 - Legal settlements plus
+-- Item 9980 - Unrealized gains/losses minus
+-- Item 9985 - Unusual items minus
+-- Item 9990 - Current income taxes minus
+-- Item 9995 - Deferred income tax provision
+-- and must be reported.
+-- Any amount reported in this item should be equal to the amount reported at Item 3680 - Net income/loss,
+-- in the retained earnings section.
+--
+commit;
diff --git a/sql/coa/ca/gifi/Quebec.sql b/sql/coa/ca/gifi/Quebec.sql
new file mode 100755
index 00000000..d293ef1b
--- /dev/null
+++ b/sql/coa/ca/gifi/Quebec.sql
@@ -0,0 +1,721 @@
+begin;
+-- French Canadian GIFI
+-- Céline des Ligneris
+-- checked DS. March 3, 2004
+--
+INSERT INTO gifi (accno,description) VALUES ('1000','Encaisse et dépôts');
+INSERT INTO gifi (accno,description) VALUES ('1001','Encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1002','Dépôts dans des banques et des institutions canadiennes ­ monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1003','Dépôts dans des banques et des institutions canadiennes ­ devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('1004','Dépôts dans des banques étrangères ­ monnaie canadienne');
+INSERT INTO gifi (accno,description) VALUES ('1005','Dépôts dans des banques étrangères ­ devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('1006','Caisse de crédit ­ dépôt central');
+INSERT INTO gifi (accno,description) VALUES ('1007','Autres éléments de l\'actif assimilables à de l\'encaisse');
+INSERT INTO gifi (accno,description) VALUES ('1060','Comptes clients');
+INSERT INTO gifi (accno,description) VALUES ('1061','Provision pour créances douteuses');
+INSERT INTO gifi (accno,description) VALUES ('1062','Comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1063','Provision pour mauvaises créances ­ comptes clients commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('1064','Comptes clients de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1065','Provision pour mauvaises créances ­ personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1066','Impôts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1067','Intérêts à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1068','Retenues de garantie à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1069','Créances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1070','Provision pour éléments douteux contenus dans certaines créances au titre de baux');
+INSERT INTO gifi (accno,description) VALUES ('1071','Comptes à recevoir d\'employés');
+INSERT INTO gifi (accno,description) VALUES ('1072','Provision pour mauvaises créances ­ employés');
+INSERT INTO gifi (accno,description) VALUES ('1073','Montants à recevoir de membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('1120','Stocks');
+INSERT INTO gifi (accno,description) VALUES ('1121','Stock de marchandises à vendre');
+INSERT INTO gifi (accno,description) VALUES ('1122','Pièces et fournitures en stock');
+INSERT INTO gifi (accno,description) VALUES ('1123','Biens immobiliers figurant dans un inventaire');
+INSERT INTO gifi (accno,description) VALUES ('1124','Stocks d\'agrégats');
+INSERT INTO gifi (accno,description) VALUES ('1125','Travaux en cours');
+INSERT INTO gifi (accno,description) VALUES ('1126','Matières premières');
+INSERT INTO gifi (accno,description) VALUES ('1127','Titres figurant dans un inventaire');
+INSERT INTO gifi (accno,description) VALUES ('1180','Placements à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1181','Dépôts à terme canadiens');
+INSERT INTO gifi (accno,description) VALUES ('1182','Actions de sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1183','Obligations canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('1184','Bonds du Trésor canadien');
+INSERT INTO gifi (accno,description) VALUES ('1185','Titres acquis avec entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('1186','Autres placements canadiens à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1187','Placements étrangers à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1240','Prêts et effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1241','Prêts remboursables sur demande');
+INSERT INTO gifi (accno,description) VALUES ('1242','Autres prêts non remboursés');
+INSERT INTO gifi (accno,description) VALUES ('1243','Effets à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1244','Hypothèques à recevoir');
+INSERT INTO gifi (accno,description) VALUES ('1300','Sommes exigibles d\'actionnaire(s)/d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1301','Sommes exigibles d\'actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('1302','Sommes exigibles d\'actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('1303','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('1360','Placements dans une(des) coentreprise(s)/ société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1380','Sommes exigibles de coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('1400','Sommes exigibles des personnes apparentées/placements dans des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1401','Billets à demande de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1402','Intérêts à recevoir de personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1403','Prêts/avances à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('1460','Dettes des clients pour acceptation');
+INSERT INTO gifi (accno,description) VALUES ('1480','Autres éléments d\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1481','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('1482','Revenus de placements accumulés');
+INSERT INTO gifi (accno,description) VALUES ('1483','Impôts recouvrables/remboursables');
+INSERT INTO gifi (accno,description) VALUES ('1484','Dépenses payées d\'avance');
+INSERT INTO gifi (accno,description) VALUES ('1485','Avances de forage');
+INSERT INTO gifi (accno,description) VALUES ('1486','Cautionnement/dépôts sur soumissions');
+INSERT INTO gifi (accno,description) VALUES ('1599','Total de l\'actif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('1600','Terrains');
+INSERT INTO gifi (accno,description) VALUES ('1601','Frais d\'amélioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1602','Amortissement cumulé de l\'amélioration des terrains');
+INSERT INTO gifi (accno,description) VALUES ('1620','Biens épuisables');
+INSERT INTO gifi (accno,description) VALUES ('1621','Amortissement cumulé des biens épuisables');
+INSERT INTO gifi (accno,description) VALUES ('1622','Biens en ressources pétrolifères et en gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('1623','Amortissement cumulé des biens en ressources');
+INSERT INTO gifi (accno,description) VALUES ('1624','Biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1625','Amortissement cumulé des biens miniers');
+INSERT INTO gifi (accno,description) VALUES ('1626','Frais d\'exploration et d\'exploitation reportés');
+INSERT INTO gifi (accno,description) VALUES ('1627','Amortissement cumulé des frais d\'exploration et d\'exploitation reportés');
+INSERT INTO gifi (accno,description) VALUES ('1628','Carrières');
+INSERT INTO gifi (accno,description) VALUES ('1629','Amortissement cumulé des carrières');
+INSERT INTO gifi (accno,description) VALUES ('1630','Carrières de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1631','Amortissement cumulé des carrières de gravier');
+INSERT INTO gifi (accno,description) VALUES ('1632','Concessions forestières');
+INSERT INTO gifi (accno,description) VALUES ('1633','Amortissement cumulé des concessions forestières');
+INSERT INTO gifi (accno,description) VALUES ('1680','Bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('1681','Amortissement cumulé des bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('1682','Installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1683','Amortissement cumulé des installations de fabrication et de traitement');
+INSERT INTO gifi (accno,description) VALUES ('1684','Bâtiments en construction');
+INSERT INTO gifi (accno,description) VALUES ('1740','Machines, matériel, meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1741','Amortissement cumulé des machines, du matériel, des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1742','Véhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1743','Amortissement cumulé des véhicules automobiles');
+INSERT INTO gifi (accno,description) VALUES ('1744','Outils et matrices');
+INSERT INTO gifi (accno,description) VALUES ('1745','Amortissement cumulé sur les outils et les matrices');
+INSERT INTO gifi (accno,description) VALUES ('1746','Matériel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1747','Amortissement cumulé du matériel de construction et d\'excavation');
+INSERT INTO gifi (accno,description) VALUES ('1748','Matériel d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1749','Amortissement cumulé du matériel d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1750','Filets et matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('1751','Amortissement cumulé des filets et du matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('1752','Matériel d\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('1753','Amortissement cumulé du matériel d\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('1754','Réseaux pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1755','Amortissement cumulé des réseaux pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('1756','Matériel de production pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1757','Amortissement cumulé du matériel de production de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1758','Matériel de production autre que pour les industries de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1759','Amortissement cumulé du matériel de production autre que pour les industries des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('1760','Matériel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1761','Amortissement cumulé du matériel d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('1762','Matériel d\'expédition');
+INSERT INTO gifi (accno,description) VALUES ('1763','Amortissement cumulé du matériel d\'expédition');
+INSERT INTO gifi (accno,description) VALUES ('1764','Navires et bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1765','Amortissement cumulé des navires et des bateaux');
+INSERT INTO gifi (accno,description) VALUES ('1766','Aéronefs');
+INSERT INTO gifi (accno,description) VALUES ('1767','Amortissement cumulé des aéronefs');
+INSERT INTO gifi (accno,description) VALUES ('1768','Panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1769','Amortissement cumulé des panneaux indicateurs');
+INSERT INTO gifi (accno,description) VALUES ('1770','Petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1771','Amortissement cumulé des petits outils');
+INSERT INTO gifi (accno,description) VALUES ('1772','Matériel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1773','Amortissement cumulé du matériel de radio et de communication');
+INSERT INTO gifi (accno,description) VALUES ('1774','Matériel informatique/logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1775','Amortissement cumulé du matériel informatique / logiciels');
+INSERT INTO gifi (accno,description) VALUES ('1776','Instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1777','Amortissement cumulé des instruments de musique');
+INSERT INTO gifi (accno,description) VALUES ('1778','Satellites');
+INSERT INTO gifi (accno,description) VALUES ('1779','Amortissement cumulé des satellites');
+INSERT INTO gifi (accno,description) VALUES ('1780','Stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1781','Amortissement cumulé des stations terrestres');
+INSERT INTO gifi (accno,description) VALUES ('1782','Machines et matériel en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('1783','Matériel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1784','Amortissement cumulé du matériel de transport');
+INSERT INTO gifi (accno,description) VALUES ('1785','Autres machines et matériel');
+INSERT INTO gifi (accno,description) VALUES ('1786','Amortissement cumulé des autres machines et d\'autre matériel');
+INSERT INTO gifi (accno,description) VALUES ('1787','Meubles et accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1788','Amortissement cumulé des meubles et des accessoires');
+INSERT INTO gifi (accno,description) VALUES ('1900','Autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1901','Amortissement cumulé des autres immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('1902','Chemins d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1903','Amortissement cumulé des chemins d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('1904','Aires asphaltées et parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1905','Amortissement des aires asphaltées et des parcs de stationnement');
+INSERT INTO gifi (accno,description) VALUES ('1906','Quais');
+INSERT INTO gifi (accno,description) VALUES ('1907','Amortissement cumulé des quais');
+INSERT INTO gifi (accno,description) VALUES ('1908','Clôtures');
+INSERT INTO gifi (accno,description) VALUES ('1909','Amortissement cumulé des clôtures');
+INSERT INTO gifi (accno,description) VALUES ('1910','Contrats de location ­ acquisition (bâtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1911','Amortissement cumulé des contrats de location - acquisition (bâtiments)');
+INSERT INTO gifi (accno,description) VALUES ('1912','Contrats de location ­ acquisition (matériel)');
+INSERT INTO gifi (accno,description) VALUES ('1913','Amortissement cumulé des contrats de location ­ acquisition (matériel)');
+INSERT INTO gifi (accno,description) VALUES ('1914','Contrats de location ­ acquisition (véhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1915','Amortissement cumulé des contrats de location ­ acquisition (véhicules)');
+INSERT INTO gifi (accno,description) VALUES ('1916','Contrats de location ­ acquisition (autres)panneaux');
+INSERT INTO gifi (accno,description) VALUES ('1917','Amortissement cumulé des contrats de location ­ acquisition (autres)');
+INSERT INTO gifi (accno,description) VALUES ('1918','Améliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1919','Amortissement cumulé des améliorations locatives');
+INSERT INTO gifi (accno,description) VALUES ('1920','Autres immobilisations en construction');
+INSERT INTO gifi (accno,description) VALUES ('1921','Aires de campings');
+INSERT INTO gifi (accno,description) VALUES ('1922','Amortissement cumulé des aires de campings');
+INSERT INTO gifi (accno,description) VALUES ('2008','Total des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2009','Total de l\'amortissement cumulé des immobilisations');
+INSERT INTO gifi (accno,description) VALUES ('2010','Actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2011','Amortissement cumulé de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2012','Achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2013','Amortissement cumulé de l\'achalandage');
+INSERT INTO gifi (accno,description) VALUES ('2014','Contingents');
+INSERT INTO gifi (accno,description) VALUES ('2015','Amortissement cumulé des contingents');
+INSERT INTO gifi (accno,description) VALUES ('2016','Permis');
+INSERT INTO gifi (accno,description) VALUES ('2017','Amortissement cumulé des permis');
+INSERT INTO gifi (accno,description) VALUES ('2018','Frais de constitution en société');
+INSERT INTO gifi (accno,description) VALUES ('2019','Amortissement cumulé des frais de constitution en société');
+INSERT INTO gifi (accno,description) VALUES ('2020','Marques de commerce et brevets');
+INSERT INTO gifi (accno,description) VALUES ('2021','Amortissement cumulé des marques de commerce et des brevets');
+INSERT INTO gifi (accno,description) VALUES ('2022','Listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2023','Amortissement cumulé des listes de clients');
+INSERT INTO gifi (accno,description) VALUES ('2024','Droits');
+INSERT INTO gifi (accno,description) VALUES ('2025','Amortissement cumulé des droits');
+INSERT INTO gifi (accno,description) VALUES ('2026','Recherche et développement');
+INSERT INTO gifi (accno,description) VALUES ('2027','Amortissement cumulé de la recherche et du développement');
+INSERT INTO gifi (accno,description) VALUES ('2070','Droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2071','Amortissement cumulé des droits relatifs à des ressources');
+INSERT INTO gifi (accno,description) VALUES ('2072','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2073','Amortissement cumulé des droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('2074','Droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2075','Amortissement cumulé des droits miniers');
+INSERT INTO gifi (accno,description) VALUES ('2076','Droits pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2077','Amortissement cumulé des droits pétroliers et gaziers');
+INSERT INTO gifi (accno,description) VALUES ('2178','Total de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2179','Total de l\'amortissement cumulé de l\'actif incorporel');
+INSERT INTO gifi (accno,description) VALUES ('2180','Sommes exigibles d\'actionnaire(s)/ d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2181','Sommes exigibles d\'actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2182','Sommes exigibles d\'actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('2183','Sommes exigibles d\'administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2190','Sommes exigibles des membres');
+INSERT INTO gifi (accno,description) VALUES ('2200','Placements dans une(des) coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2220','Sommes exigibles de coentreprise(s)/société(s)de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2240','Sommes exigibles des personnes apparentées/');
+INSERT INTO gifi (accno,description) VALUES ('2241','Sommes exigibles de/placements dans des personnes canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2242','Actions dans des sociétés canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2243','Prêts/avances à des sociétés canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2244','Placements dans des sociétés canadiennes apparentées à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2245','Placements dans des sociétés canadiennes apparentées à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2246','Sommes exigibles de/placements dans des parties étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2247','Actions dans des sociétés étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2248','Prêts/avances à des sociétés étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2249','Placements dans des sociétés étrangères apparentées à la valeur d\'acquisition');
+INSERT INTO gifi (accno,description) VALUES ('2250','Placements dans des sociétés étrangères apparentées à la valeur de consolidation');
+INSERT INTO gifi (accno,description) VALUES ('2280','Placements dans des locations en partenariat');
+INSERT INTO gifi (accno,description) VALUES ('2300','Placements à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2301','Actions dans des sociétés étrangères');
+INSERT INTO gifi (accno,description) VALUES ('2302','Autres genres de placements à l\'étranger');
+INSERT INTO gifi (accno,description) VALUES ('2303','Actions dans des sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2304','Titres de créances du gouvernement du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2305','Titres de créances des gouvernements provinciaux et des administrations municipales du Canada');
+INSERT INTO gifi (accno,description) VALUES ('2306','Obligations et débentures de sociétés canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2307','Titres de créances');
+INSERT INTO gifi (accno,description) VALUES ('2308','Titres de participation');
+INSERT INTO gifi (accno,description) VALUES ('2309','Titres acquis à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2310','Actions de la caisse de crédit centrale');
+INSERT INTO gifi (accno,description) VALUES ('2311','Autres placements canadiens à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2360','Prêts à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2361','Prêts hypothécaires');
+INSERT INTO gifi (accno,description) VALUES ('2362','Prêts personnels et prêts sur carte de crédit');
+INSERT INTO gifi (accno,description) VALUES ('2363','Prêts au gouvernement et prêts commerciaux');
+INSERT INTO gifi (accno,description) VALUES ('2364','Marge de crédit');
+INSERT INTO gifi (accno,description) VALUES ('2420','Autres éléments d\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2421','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('2422','Frais du régime de pension reportés');
+INSERT INTO gifi (accno,description) VALUES ('2423','Pertes de change non matérialisées reportées');
+INSERT INTO gifi (accno,description) VALUES ('2424','Autres éléments/frais reportés');
+INSERT INTO gifi (accno,description) VALUES ('2425','Amortissement cumulé des frais reportés');
+INSERT INTO gifi (accno,description) VALUES ('2426','Fonds de réserve');
+INSERT INTO gifi (accno,description) VALUES ('2427','Valeur de rachat de l\'assurance-vie');
+INSERT INTO gifi (accno,description) VALUES ('2589','Total de l\'actif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2590','Actif détenu en fiducie');
+INSERT INTO gifi (accno,description) VALUES ('2599','Total de l\'actif');
+INSERT INTO gifi (accno,description) VALUES ('2600','Découvert bancaire');
+INSERT INTO gifi (accno,description) VALUES ('2620','Montants et charges à payer');
+INSERT INTO gifi (accno,description) VALUES ('2621','Effets commerciaux à payer');
+INSERT INTO gifi (accno,description) VALUES ('2622','Effets commerciaux à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2623','Retenues de garantie à payer');
+INSERT INTO gifi (accno,description) VALUES ('2624','Salaires à payer');
+INSERT INTO gifi (accno,description) VALUES ('2625','Frais de gestion à payer');
+INSERT INTO gifi (accno,description) VALUES ('2626','Gratifications à payer');
+INSERT INTO gifi (accno,description) VALUES ('2627','Retenues salariales à payer');
+INSERT INTO gifi (accno,description) VALUES ('2628','Retenues d\'impôts et de taxes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2629','Intérêts à payer');
+INSERT INTO gifi (accno,description) VALUES ('2630','Montants à payer aux membres d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('2680','Taxes et impôts à payer');
+INSERT INTO gifi (accno,description) VALUES ('2700','Dettes à court terme');
+INSERT INTO gifi (accno,description) VALUES ('2701','Emprunts auprès de banques canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('2702','Élément de passif pour les titres vendus à découvert');
+INSERT INTO gifi (accno,description) VALUES ('2703','Élément de passif pour les titres vendus à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('2704','Titres sur l\'or et sur l\'argent');
+INSERT INTO gifi (accno,description) VALUES ('2705','Chèques et autres items en circulation');
+INSERT INTO gifi (accno,description) VALUES ('2706','Billets garantis');
+INSERT INTO gifi (accno,description) VALUES ('2770','Revenus reportés');
+INSERT INTO gifi (accno,description) VALUES ('2780','Sommes dues à un(des) actionnaire(s)/administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2781','Sommes dues à un(des) actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('2782','Sommes dues à un(des) actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('2783','Sommes dues à un(des) administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('2840','Sommes dues à une(des) coentreprise(s)/ société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('2860','Sommes dues à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2861','Billets à demande dus à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2862','Intérêts à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2863','Avances à payer à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('2920','Portion à court terme du passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('2940','Acceptations de banque');
+INSERT INTO gifi (accno,description) VALUES ('2960','Autres éléments du passif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('2961','Sommes reçues en dépôts');
+INSERT INTO gifi (accno,description) VALUES ('2962','Dividendes à payer');
+INSERT INTO gifi (accno,description) VALUES ('2963','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('2964','Réserve pour garanties et indemnités');
+INSERT INTO gifi (accno,description) VALUES ('2965','Provisions et réserves générales');
+INSERT INTO gifi (accno,description) VALUES ('2966','Parts des membres de l\'équipage');
+INSERT INTO gifi (accno,description) VALUES ('3139','Total du passif à court terme');
+INSERT INTO gifi (accno,description) VALUES ('3140','Dette à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3141','Hypothèques');
+INSERT INTO gifi (accno,description) VALUES ('3142','Emprunts d\'une société de crédit agricole');
+INSERT INTO gifi (accno,description) VALUES ('3143','Emprunt d\'une banque à charte');
+INSERT INTO gifi (accno,description) VALUES ('3144','Emprunt d\'une caisse populaire/d\'une coopérative de crédit');
+INSERT INTO gifi (accno,description) VALUES ('3145','Emprunt du gouvernement provincial');
+INSERT INTO gifi (accno,description) VALUES ('3146','Emprunt d\'un fournisseur');
+INSERT INTO gifi (accno,description) VALUES ('3147','Prêt personnel');
+INSERT INTO gifi (accno,description) VALUES ('3148','Emprunts d\'une fédération, d\'une centrale ou de');
+INSERT INTO gifi (accno,description) VALUES ('3149','Marge de crédit');
+INSERT INTO gifi (accno,description) VALUES ('3150','Élément de passif pour les titres vendus à');
+INSERT INTO gifi (accno,description) VALUES ('3151','Élément de passif pour les titres vendus à la suite d\'une entente de rachat');
+INSERT INTO gifi (accno,description) VALUES ('3152','Billets garantis');
+INSERT INTO gifi (accno,description) VALUES ('3200','Cautionnement des institutions financières');
+INSERT INTO gifi (accno,description) VALUES ('3210','Obligations et débentures');
+INSERT INTO gifi (accno,description) VALUES ('3220','Revenus reportés');
+INSERT INTO gifi (accno,description) VALUES ('3240','Impôts sur le revenu reportés');
+INSERT INTO gifi (accno,description) VALUES ('3260','Sommes dues à un(des) actionnaire(s)/ administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('3261','Sommes dues à un(des) actionnaire(s) (particuliers)');
+INSERT INTO gifi (accno,description) VALUES ('3262','Sommes dues à un(des) actionnaire(s) (sociétés)');
+INSERT INTO gifi (accno,description) VALUES ('3263','Sommes dues à un(des) administrateur(s)');
+INSERT INTO gifi (accno,description) VALUES ('3270','Sommes dues à des membres');
+INSERT INTO gifi (accno,description) VALUES ('3280','Sommes dues à une(des) coentreprise(s)/société(s) de personnes');
+INSERT INTO gifi (accno,description) VALUES ('3300','Sommes dues à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3301','Sommes dues à des personnes canadiennes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3302','Sommes dues à des personnes étrangères apparentées');
+INSERT INTO gifi (accno,description) VALUES ('3320','Autres éléments de passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3321','Obligations, engagements et location-acquisition à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3322','Réserves pour garanties et indemnités');
+INSERT INTO gifi (accno,description) VALUES ('3323','Provision pour la restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('3324','Contribution à une fiducie pour l\'environnement');
+INSERT INTO gifi (accno,description) VALUES ('3325','Provisions et réserves générales');
+INSERT INTO gifi (accno,description) VALUES ('3326','Redressement pour les actions privilégiées');
+INSERT INTO gifi (accno,description) VALUES ('3327','Répartition aux membres');
+INSERT INTO gifi (accno,description) VALUES ('3328','Revenus différés de contrats incomplets');
+INSERT INTO gifi (accno,description) VALUES ('3450','Total du passif à long terme');
+INSERT INTO gifi (accno,description) VALUES ('3460','Dettes de second rang');
+INSERT INTO gifi (accno,description) VALUES ('3470','Sommes détenues en fiducie');
+INSERT INTO gifi (accno,description) VALUES ('3499','Total du passif');
+INSERT INTO gifi (accno,description) VALUES ('3500','Actions ordinaires');
+INSERT INTO gifi (accno,description) VALUES ('3520','Actions privilégiées');
+INSERT INTO gifi (accno,description) VALUES ('3540','Surplus d\'apport et autres surplus');
+INSERT INTO gifi (accno,description) VALUES ('3541','Surplus d\'apport');
+INSERT INTO gifi (accno,description) VALUES ('3542','Surplus d\'expertise');
+INSERT INTO gifi (accno,description) VALUES ('3543','Réserve générale');
+INSERT INTO gifi (accno,description) VALUES ('3570','Compte du siège social');
+INSERT INTO gifi (accno,description) VALUES ('3600','Bénéfices non répartis/déficit');
+INSERT INTO gifi (accno,description) VALUES ('3620','Total des capitaux propres');
+INSERT INTO gifi (accno,description) VALUES ('3640','Total du passif et des capitaux propres');
+INSERT INTO gifi (accno,description) VALUES ('3680','Revenu net/perte nette');
+INSERT INTO gifi (accno,description) VALUES ('3700','Dividendes déclarés');
+INSERT INTO gifi (accno,description) VALUES ('3701','Dividendes en espèces');
+INSERT INTO gifi (accno,description) VALUES ('3702','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('3720','Redressements sur exercices antérieurs');
+INSERT INTO gifi (accno,description) VALUES ('3740','Autres éléments touchant les bénéfices non répartis');
+INSERT INTO gifi (accno,description) VALUES ('3741','Rachat d\'actions');
+INSERT INTO gifi (accno,description) VALUES ('3742','Réserves spéciales');
+INSERT INTO gifi (accno,description) VALUES ('3743','Redressements relatifs aux devises');
+INSERT INTO gifi (accno,description) VALUES ('3744','Éléments inhabituels de revenus');
+INSERT INTO gifi (accno,description) VALUES ('3745','Transferts interfonds');
+INSERT INTO gifi (accno,description) VALUES ('3849','Bénéfices non répartis/déficit ­ fin de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('8000','Ventes commerciales de biens et services');
+INSERT INTO gifi (accno,description) VALUES ('8020','Ventes de biens et de services à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('8030','Ventes entre divisions');
+INSERT INTO gifi (accno,description) VALUES ('8040','Ventes de ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8041','Ventes de pétrole et de gaz naturel');
+INSERT INTO gifi (accno,description) VALUES ('8042','Ventes de pétrole et de gaz naturel à des personnes apparentées');
+INSERT INTO gifi (accno,description) VALUES ('8043','Commercialisation du gaz');
+INSERT INTO gifi (accno,description) VALUES ('8044','Revenus de traitement');
+INSERT INTO gifi (accno,description) VALUES ('8045','Revenus de transport par pipeline');
+INSERT INTO gifi (accno,description) VALUES ('8046','Ventes reliées à l\'exploration séismique');
+INSERT INTO gifi (accno,description) VALUES ('8047','Revenus provenant de l\'exploitation minière');
+INSERT INTO gifi (accno,description) VALUES ('8048','Revenus provenant du charbon');
+INSERT INTO gifi (accno,description) VALUES ('8049','Revenus de sables bitumineux');
+INSERT INTO gifi (accno,description) VALUES ('8050','Revenus provenant des redevances');
+INSERT INTO gifi (accno,description) VALUES ('8051','Revenus/pertes d\'une société de personnes/coentreprise ­ pétrole et gaz');
+INSERT INTO gifi (accno,description) VALUES ('8052','Revenus/pertes d\'une société de personnes/coentreprise ­ mines');
+INSERT INTO gifi (accno,description) VALUES ('8053','Autres revenus de production');
+INSERT INTO gifi (accno,description) VALUES ('8089','Total des ventes de biens et services');
+INSERT INTO gifi (accno,description) VALUES ('8090','Revenus de placements');
+INSERT INTO gifi (accno,description) VALUES ('8091','Intérêt de sources étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8092','Intérêt d\'obligations et de débentures canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8093','Intérêt de prêts hypothécaires canadiens');
+INSERT INTO gifi (accno,description) VALUES ('8094','Intérêt d\'autres sources canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8095','Revenus de dividendes');
+INSERT INTO gifi (accno,description) VALUES ('8096','Dividendes de sources canadiennes');
+INSERT INTO gifi (accno,description) VALUES ('8097','Dividendes de sources étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8100','Revenus d\'intérêt (institutions financières)');
+INSERT INTO gifi (accno,description) VALUES ('8101','Intérêt de prêts');
+INSERT INTO gifi (accno,description) VALUES ('8102','Intérêt de valeurs mobilières');
+INSERT INTO gifi (accno,description) VALUES ('8103','Intérêt des dépôts en banque');
+INSERT INTO gifi (accno,description) VALUES ('8120','Revenus de commissions');
+INSERT INTO gifi (accno,description) VALUES ('8121','Revenus de commissions sur les transactions immobilières');
+INSERT INTO gifi (accno,description) VALUES ('8140','Revenus de location');
+INSERT INTO gifi (accno,description) VALUES ('8141','Revenus de location immobilière');
+INSERT INTO gifi (accno,description) VALUES ('8142','Revenus de location de films');
+INSERT INTO gifi (accno,description) VALUES ('8150','Contrats de location de véhicules');
+INSERT INTO gifi (accno,description) VALUES ('8160','Revenus provenant de la pêche');
+INSERT INTO gifi (accno,description) VALUES ('8161','Ventes de poisson');
+INSERT INTO gifi (accno,description) VALUES ('8162','Autres produits marins');
+INSERT INTO gifi (accno,description) VALUES ('8163','Subventions, crédits et dégrèvements de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8164','Subventions de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8165','Indemnité pour perte d\'un revenu ou d\'un bien de pêche');
+INSERT INTO gifi (accno,description) VALUES ('8166','Revenu de pêcheur à la part');
+INSERT INTO gifi (accno,description) VALUES ('8210','Profits/pertes sur la disposition d\'éléments d\'actif');
+INSERT INTO gifi (accno,description) VALUES ('8211','Profits/pertes sur la vente de placements');
+INSERT INTO gifi (accno,description) VALUES ('8212','Profits/pertes sur la disposition d\'avoir minier');
+INSERT INTO gifi (accno,description) VALUES ('8220','Montants reçus d\'OSBL');
+INSERT INTO gifi (accno,description) VALUES ('8221','Frais d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('8222','Cotisations');
+INSERT INTO gifi (accno,description) VALUES ('8223','Dons');
+INSERT INTO gifi (accno,description) VALUES ('8224','Ventes et recettes brutes provenant d\'activités de l\'organisme');
+INSERT INTO gifi (accno,description) VALUES ('8230','Autres revenus');
+INSERT INTO gifi (accno,description) VALUES ('8231','Gains/pertes sur devises étrangères');
+INSERT INTO gifi (accno,description) VALUES ('8232','Revenus/pertes de filiales/de sociétés affiliées');
+INSERT INTO gifi (accno,description) VALUES ('8233','Revenus/pertes d\'autres divisions');
+INSERT INTO gifi (accno,description) VALUES ('8234','Revenus/pertes des coentreprises');
+INSERT INTO gifi (accno,description) VALUES ('8235','Revenus/pertes des sociétés de personnes');
+INSERT INTO gifi (accno,description) VALUES ('8236','Réalisation de revenus différés');
+INSERT INTO gifi (accno,description) VALUES ('8237','Revenus de redevances autres que l\'exploitation des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8238','Crédits d\'impôts pour redevances de l\'Alberta');
+INSERT INTO gifi (accno,description) VALUES ('8239','Honoraires de gestion et d\'administration');
+INSERT INTO gifi (accno,description) VALUES ('8240','Revenus de télécommunications');
+INSERT INTO gifi (accno,description) VALUES ('8241','Honoraires de consultation');
+INSERT INTO gifi (accno,description) VALUES ('8242','Subventions et octrois');
+INSERT INTO gifi (accno,description) VALUES ('8243','Ventes de sous-produits');
+INSERT INTO gifi (accno,description) VALUES ('8244','Frais d\'administration provenant du service des dépôts');
+INSERT INTO gifi (accno,description) VALUES ('8245','Frais d\'administration provenant du service du crédit');
+INSERT INTO gifi (accno,description) VALUES ('8246','Frais d\'administration provenant du service des cartes bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8247','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('8248','Recouvrement d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('8249','Recouvrement de frais');
+INSERT INTO gifi (accno,description) VALUES ('8250','Recouvrement des mauvaises créances');
+INSERT INTO gifi (accno,description) VALUES ('8299','Total des revenus');
+INSERT INTO gifi (accno,description) VALUES ('8300','Stock d\'ouverture');
+INSERT INTO gifi (accno,description) VALUES ('8301','Stock d\'ouverture ­ produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8302','Stock d\'ouverture ­ matières premières');
+INSERT INTO gifi (accno,description) VALUES ('8303','Stock d\'ouverture ­ produits en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8320','Achats/coût des matériaux');
+INSERT INTO gifi (accno,description) VALUES ('8340','Salaires directs');
+INSERT INTO gifi (accno,description) VALUES ('8350','Avantages sociaux relatifs aux salaires directs');
+INSERT INTO gifi (accno,description) VALUES ('8360','Fournisseurs et sous-traitants');
+INSERT INTO gifi (accno,description) VALUES ('8370','Coûts de production (autres que ressources naturelles)');
+INSERT INTO gifi (accno,description) VALUES ('8400','Coûts de production des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8401','Exploitation des pipelines');
+INSERT INTO gifi (accno,description) VALUES ('8402','Forage');
+INSERT INTO gifi (accno,description) VALUES ('8403','Coûts de restauration des sites d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('8404','Redevances dérogatoires brutes');
+INSERT INTO gifi (accno,description) VALUES ('8405','Redevances de propriété franche');
+INSERT INTO gifi (accno,description) VALUES ('8406','Paiements de location de concessions publiques');
+INSERT INTO gifi (accno,description) VALUES ('8407','Prospection/travaux de géologie');
+INSERT INTO gifi (accno,description) VALUES ('8408','Exploitation des puits, carburant et matériel');
+INSERT INTO gifi (accno,description) VALUES ('8409','Abandon de puits et puits secs');
+INSERT INTO gifi (accno,description) VALUES ('8410','Autres paiements de location');
+INSERT INTO gifi (accno,description) VALUES ('8411','Frais d\'exploration');
+INSERT INTO gifi (accno,description) VALUES ('8412','Frais d\'aménagement');
+INSERT INTO gifi (accno,description) VALUES ('8435','Sommes exigées par la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8436','Redevances à la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8437','Frais de location de la Couronne');
+INSERT INTO gifi (accno,description) VALUES ('8438','Impôts sur le minerai de propriété franche');
+INSERT INTO gifi (accno,description) VALUES ('8439','Impôts miniers');
+INSERT INTO gifi (accno,description) VALUES ('8440','Frais de location des sables bitumineux');
+INSERT INTO gifi (accno,description) VALUES ('8441','Surtaxe de la Saskatchewan sur les ressources');
+INSERT INTO gifi (accno,description) VALUES ('8450','Autres coûts directs');
+INSERT INTO gifi (accno,description) VALUES ('8451','Location et exploitation de matériel');
+INSERT INTO gifi (accno,description) VALUES ('8452','Cour à bois');
+INSERT INTO gifi (accno,description) VALUES ('8453','Coûts d\'exploitation forestière');
+INSERT INTO gifi (accno,description) VALUES ('8454','Coûts des chemins forestiers');
+INSERT INTO gifi (accno,description) VALUES ('8455','Droits de coupe');
+INSERT INTO gifi (accno,description) VALUES ('8456','Coûts des redevances');
+INSERT INTO gifi (accno,description) VALUES ('8457','Frais de transport à l\'achat et droits');
+INSERT INTO gifi (accno,description) VALUES ('8458','Moins-value de l\'inventaire');
+INSERT INTO gifi (accno,description) VALUES ('8459','Coût direct de l\'amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('8460','Coût direct de l\'amortissement des biens constitués');
+INSERT INTO gifi (accno,description) VALUES ('8461','Autres frais indirects attribués au coût des ventes');
+INSERT INTO gifi (accno,description) VALUES ('8500','Stock de fermeture');
+INSERT INTO gifi (accno,description) VALUES ('8501','Stock de fermeture ­ produits finis');
+INSERT INTO gifi (accno,description) VALUES ('8502','Stock de fermeture ­ matières premières');
+INSERT INTO gifi (accno,description) VALUES ('8503','Stock de fermeture ­ travaux en cours de fabrication');
+INSERT INTO gifi (accno,description) VALUES ('8518','Coût des ventes');
+INSERT INTO gifi (accno,description) VALUES ('8519','Profit brut/perte brute');
+INSERT INTO gifi (accno,description) VALUES ('8520','Publicité et promotion');
+INSERT INTO gifi (accno,description) VALUES ('8521','Publicité');
+INSERT INTO gifi (accno,description) VALUES ('8522','Dons');
+INSERT INTO gifi (accno,description) VALUES ('8523','Repas et frais de représentation');
+INSERT INTO gifi (accno,description) VALUES ('8524','Promotion');
+INSERT INTO gifi (accno,description) VALUES ('8570','Amortissement de biens incorporels');
+INSERT INTO gifi (accno,description) VALUES ('8590','Créances irrécouvrables');
+INSERT INTO gifi (accno,description) VALUES ('8610','Pertes sur prêts');
+INSERT INTO gifi (accno,description) VALUES ('8611','Provision pour les pertes sur prêts');
+INSERT INTO gifi (accno,description) VALUES ('8620','Avantages sociaux');
+INSERT INTO gifi (accno,description) VALUES ('8621','Assurances collectives');
+INSERT INTO gifi (accno,description) VALUES ('8622','Partie de l\'employeur des avantages sociaux');
+INSERT INTO gifi (accno,description) VALUES ('8623','Cotisations aux régimes de revenus différés');
+INSERT INTO gifi (accno,description) VALUES ('8650','Amortissement des biens constitués par des ressources naturelles');
+INSERT INTO gifi (accno,description) VALUES ('8670','Amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('8690','Assurances');
+INSERT INTO gifi (accno,description) VALUES ('8691','Assurance sur la vie des dirigeants');
+INSERT INTO gifi (accno,description) VALUES ('8710','Intérêts et frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8711','Intérêts sur les dettes à court terme');
+INSERT INTO gifi (accno,description) VALUES ('8712','Intérêts sur les obligations et les débentures');
+INSERT INTO gifi (accno,description) VALUES ('8713','Intérêts sur les prêts hypothécaires');
+INSERT INTO gifi (accno,description) VALUES ('8714','Intérêts sur les dettes à long terme');
+INSERT INTO gifi (accno,description) VALUES ('8715','Frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('8716','Frais de cartes de crédit');
+INSERT INTO gifi (accno,description) VALUES ('8717','Frais de recouvrement et de crédit');
+INSERT INTO gifi (accno,description) VALUES ('8740','Intérêts payés (institutions financières)');
+INSERT INTO gifi (accno,description) VALUES ('8741','Intérêts payés sur dépôts');
+INSERT INTO gifi (accno,description) VALUES ('8742','Intérêts payés sur les obligations et les débentures');
+INSERT INTO gifi (accno,description) VALUES ('8760','Taxes d\'affaires, droits d\'adhésion et licences');
+INSERT INTO gifi (accno,description) VALUES ('8761','Droits d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('8762','Taxes d\'affaires');
+INSERT INTO gifi (accno,description) VALUES ('8763','Frais de franchise');
+INSERT INTO gifi (accno,description) VALUES ('8764','Frais à verser aux gouvernements');
+INSERT INTO gifi (accno,description) VALUES ('8780','Taxe des grandes sociétés du Nouveau-Brunswick');
+INSERT INTO gifi (accno,description) VALUES ('8790','Taxe des grandes sociétés de la Nouvelle-Écosse');
+INSERT INTO gifi (accno,description) VALUES ('8810','Frais de bureau');
+INSERT INTO gifi (accno,description) VALUES ('8811','Papeterie et fournitures de bureau');
+INSERT INTO gifi (accno,description) VALUES ('8812','Services de bureau');
+INSERT INTO gifi (accno,description) VALUES ('8813','Traitement des données');
+INSERT INTO gifi (accno,description) VALUES ('8860','Honoraires professionnels');
+INSERT INTO gifi (accno,description) VALUES ('8861','Frais légaux');
+INSERT INTO gifi (accno,description) VALUES ('8862','Frais comptables');
+INSERT INTO gifi (accno,description) VALUES ('8863','Honoraires d\'experts-conseils');
+INSERT INTO gifi (accno,description) VALUES ('8864','Honoraires d\'architectes');
+INSERT INTO gifi (accno,description) VALUES ('8865','Frais d\'évaluation');
+INSERT INTO gifi (accno,description) VALUES ('8866','Frais de laboratoire');
+INSERT INTO gifi (accno,description) VALUES ('8867','Honoraires médicaux');
+INSERT INTO gifi (accno,description) VALUES ('8868','Frais de vétérinaire');
+INSERT INTO gifi (accno,description) VALUES ('8869','Frais de courtage');
+INSERT INTO gifi (accno,description) VALUES ('8870','Frais de transfert');
+INSERT INTO gifi (accno,description) VALUES ('8871','Frais de gestion et d\'administration');
+INSERT INTO gifi (accno,description) VALUES ('8872','Affinage et dosage');
+INSERT INTO gifi (accno,description) VALUES ('8873','Droits d\'enregistrement et frais d\'agents de transfert');
+INSERT INTO gifi (accno,description) VALUES ('8874','Coûts de restructuration');
+INSERT INTO gifi (accno,description) VALUES ('8875','Commissions sur les titres et les valeurs mobilières');
+INSERT INTO gifi (accno,description) VALUES ('8876','Frais de formation');
+INSERT INTO gifi (accno,description) VALUES ('8877','Studio et enregistrement');
+INSERT INTO gifi (accno,description) VALUES ('8910','Frais de location');
+INSERT INTO gifi (accno,description) VALUES ('8911','Loyer de biens immobiliers');
+INSERT INTO gifi (accno,description) VALUES ('8912','Frais d\'occupation');
+INSERT INTO gifi (accno,description) VALUES ('8913','Frais de copropriété');
+INSERT INTO gifi (accno,description) VALUES ('8914','Location de matériel');
+INSERT INTO gifi (accno,description) VALUES ('8915','Location de véhicules motorisés');
+INSERT INTO gifi (accno,description) VALUES ('8916','Amarrage (bateau)');
+INSERT INTO gifi (accno,description) VALUES ('8917','Entreposage');
+INSERT INTO gifi (accno,description) VALUES ('8918','Location de contingents');
+INSERT INTO gifi (accno,description) VALUES ('8960','Réparations et entretien');
+INSERT INTO gifi (accno,description) VALUES ('8961','Réparations et entretien ­ bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('8962','Réparations et entretien ­ véhicules');
+INSERT INTO gifi (accno,description) VALUES ('8963','Réparations et entretien ­ bateaux');
+INSERT INTO gifi (accno,description) VALUES ('8964','Réparations et entretien ­ machines et matériel');
+INSERT INTO gifi (accno,description) VALUES ('9010','Autres frais de réparation et d\'entretien');
+INSERT INTO gifi (accno,description) VALUES ('9011','Dépense d\'usinage');
+INSERT INTO gifi (accno,description) VALUES ('9012','Frais relatifs aux routes');
+INSERT INTO gifi (accno,description) VALUES ('9013','Sécurité');
+INSERT INTO gifi (accno,description) VALUES ('9014','Enlèvement des déchets');
+INSERT INTO gifi (accno,description) VALUES ('9060','Salaires et traitements');
+INSERT INTO gifi (accno,description) VALUES ('9061','Commissions');
+INSERT INTO gifi (accno,description) VALUES ('9062','Part de l\'équipage');
+INSERT INTO gifi (accno,description) VALUES ('9063','Gratifications');
+INSERT INTO gifi (accno,description) VALUES ('9064','Jetons de présence des administrateurs');
+INSERT INTO gifi (accno,description) VALUES ('9065','Salaires des cadres');
+INSERT INTO gifi (accno,description) VALUES ('9066','Salaires des employés');
+INSERT INTO gifi (accno,description) VALUES ('9110','Contrats de sous-traitance');
+INSERT INTO gifi (accno,description) VALUES ('9130','Fournitures');
+INSERT INTO gifi (accno,description) VALUES ('9131','Petit outillage');
+INSERT INTO gifi (accno,description) VALUES ('9132','Frais d\'atelier');
+INSERT INTO gifi (accno,description) VALUES ('9133','Uniformes');
+INSERT INTO gifi (accno,description) VALUES ('9134','Blanchissage');
+INSERT INTO gifi (accno,description) VALUES ('9135','Alimentation et restauration');
+INSERT INTO gifi (accno,description) VALUES ('9136','Matériel de pêche');
+INSERT INTO gifi (accno,description) VALUES ('9137','Filets et pièges');
+INSERT INTO gifi (accno,description) VALUES ('9138','Sel, appâts et glace');
+INSERT INTO gifi (accno,description) VALUES ('9139','Fournitures de camp');
+INSERT INTO gifi (accno,description) VALUES ('9150','Dépenses liées à l\'informatique');
+INSERT INTO gifi (accno,description) VALUES ('9151','Améliorations et modernisations');
+INSERT INTO gifi (accno,description) VALUES ('9152','Internet');
+INSERT INTO gifi (accno,description) VALUES ('9180','Taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9200','Frais de déplacement');
+INSERT INTO gifi (accno,description) VALUES ('9220','Services publics');
+INSERT INTO gifi (accno,description) VALUES ('9221','Électricité');
+INSERT INTO gifi (accno,description) VALUES ('9222','Eau');
+INSERT INTO gifi (accno,description) VALUES ('9223','Chauffage');
+INSERT INTO gifi (accno,description) VALUES ('9224','Frais de carburant');
+INSERT INTO gifi (accno,description) VALUES ('9270','Autres dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9271','Écarts de caisse');
+INSERT INTO gifi (accno,description) VALUES ('9272','Remboursement de frais de la société mère');
+INSERT INTO gifi (accno,description) VALUES ('9273','Frais de vente');
+INSERT INTO gifi (accno,description) VALUES ('9274','Frais de transport et d\'entreposage');
+INSERT INTO gifi (accno,description) VALUES ('9275','Livraison, fret et messageries');
+INSERT INTO gifi (accno,description) VALUES ('9276','Frais de garantie');
+INSERT INTO gifi (accno,description) VALUES ('9277','Frais de redevances ­ résidents');
+INSERT INTO gifi (accno,description) VALUES ('9278','Frais de redevances ­ non-résidents');
+INSERT INTO gifi (accno,description) VALUES ('9279','Frais de déchargement');
+INSERT INTO gifi (accno,description) VALUES ('9280','Frais d\'enfouissement');
+INSERT INTO gifi (accno,description) VALUES ('9281','Frais de véhicules');
+INSERT INTO gifi (accno,description) VALUES ('9282','Recherche et développement');
+INSERT INTO gifi (accno,description) VALUES ('9283','Retenues d\'impôts');
+INSERT INTO gifi (accno,description) VALUES ('9284','Frais d\'administration et frais généraux');
+INSERT INTO gifi (accno,description) VALUES ('9285','Dépenses entre divisions');
+INSERT INTO gifi (accno,description) VALUES ('9286','Transferts interfonds');
+INSERT INTO gifi (accno,description) VALUES ('9367','Total des frais d\'exploitation');
+INSERT INTO gifi (accno,description) VALUES ('9368','Total des dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9369','Revenu non agricole net');
+INSERT INTO gifi (accno,description) VALUES ('9370','Grains et oléagineux');
+INSERT INTO gifi (accno,description) VALUES ('9371','Blé');
+INSERT INTO gifi (accno,description) VALUES ('9372','Avoine');
+INSERT INTO gifi (accno,description) VALUES ('9373','Orge');
+INSERT INTO gifi (accno,description) VALUES ('9374','Grains mixtes');
+INSERT INTO gifi (accno,description) VALUES ('9375','Maïs');
+INSERT INTO gifi (accno,description) VALUES ('9376','Canola');
+INSERT INTO gifi (accno,description) VALUES ('9377','Graine de lin');
+INSERT INTO gifi (accno,description) VALUES ('9378','Fèves soya');
+INSERT INTO gifi (accno,description) VALUES ('9379','Paiements de la Commission canadienne du blé');
+INSERT INTO gifi (accno,description) VALUES ('9420','Revenus d\'autres récoltes');
+INSERT INTO gifi (accno,description) VALUES ('9421','Fruits');
+INSERT INTO gifi (accno,description) VALUES ('9422','Pommes de terre');
+INSERT INTO gifi (accno,description) VALUES ('9423','Légumes');
+INSERT INTO gifi (accno,description) VALUES ('9424','Tabac');
+INSERT INTO gifi (accno,description) VALUES ('9425','Produits de serre et de pépinière');
+INSERT INTO gifi (accno,description) VALUES ('9426','Récolte de fourrage');
+INSERT INTO gifi (accno,description) VALUES ('9470','Revenus du bétail et des produits d\'origine');
+INSERT INTO gifi (accno,description) VALUES ('9471','Bovins');
+INSERT INTO gifi (accno,description) VALUES ('9472','Porcins');
+INSERT INTO gifi (accno,description) VALUES ('9473','Volaille');
+INSERT INTO gifi (accno,description) VALUES ('9474','Ovins');
+INSERT INTO gifi (accno,description) VALUES ('9475','Urine de jument gravide (UJG)');
+INSERT INTO gifi (accno,description) VALUES ('9476','Lait et crème (à l\'exclusion des subventions pour');
+INSERT INTO gifi (accno,description) VALUES ('9477','OEufs pour la consommation');
+INSERT INTO gifi (accno,description) VALUES ('9478','Couvaison des oeufs');
+INSERT INTO gifi (accno,description) VALUES ('9479','Aquaculture (couvée et élevage)');
+INSERT INTO gifi (accno,description) VALUES ('9480','Chevaux (reproduction et viande)');
+INSERT INTO gifi (accno,description) VALUES ('9520','Autres produits');
+INSERT INTO gifi (accno,description) VALUES ('9521','Produits de l\'érable');
+INSERT INTO gifi (accno,description) VALUES ('9522','Insémination artificielle');
+INSERT INTO gifi (accno,description) VALUES ('9523','Production de sperme');
+INSERT INTO gifi (accno,description) VALUES ('9524','Production d\'embryon');
+INSERT INTO gifi (accno,description) VALUES ('9540','Revenus des paiements de programmes');
+INSERT INTO gifi (accno,description) VALUES ('9541','Subventions laitières');
+INSERT INTO gifi (accno,description) VALUES ('9542','Assurance-récolte');
+INSERT INTO gifi (accno,description) VALUES ('9543','Paiements du CSRN');
+INSERT INTO gifi (accno,description) VALUES ('9544','Paiements provenant du programme d\'aide en cas de catastrophe');
+INSERT INTO gifi (accno,description) VALUES ('9570','Remises');
+INSERT INTO gifi (accno,description) VALUES ('9571','Remises ­ carburant');
+INSERT INTO gifi (accno,description) VALUES ('9572','Remises ­ intérêt');
+INSERT INTO gifi (accno,description) VALUES ('9573','Remises ­ taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9574','Reventes, Remises de la TPS pour les dépenses');
+INSERT INTO gifi (accno,description) VALUES ('9575','Remises de la TPS pour les dépenses non');
+INSERT INTO gifi (accno,description) VALUES ('9600','Autres revenus/pertes agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9601','Travail sur commande ou en sous-traitance');
+INSERT INTO gifi (accno,description) VALUES ('9602','Ventes de bois');
+INSERT INTO gifi (accno,description) VALUES ('9603','Courses de chevaux');
+INSERT INTO gifi (accno,description) VALUES ('9604','Produits d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('9605','Ristournes');
+INSERT INTO gifi (accno,description) VALUES ('9606','Revenu de location');
+INSERT INTO gifi (accno,description) VALUES ('9607','Revenu en intérêt');
+INSERT INTO gifi (accno,description) VALUES ('9608','Revenu de dividendes');
+INSERT INTO gifi (accno,description) VALUES ('9609','Profits/pertes sur la disposition de biens');
+INSERT INTO gifi (accno,description) VALUES ('9610','Gravier');
+INSERT INTO gifi (accno,description) VALUES ('9611','Camionnage');
+INSERT INTO gifi (accno,description) VALUES ('9612','Revente des denrées achetées');
+INSERT INTO gifi (accno,description) VALUES ('9613','Contrat-location (carburant, huile, puits, superficie, etc.)');
+INSERT INTO gifi (accno,description) VALUES ('9614','Location de machines');
+INSERT INTO gifi (accno,description) VALUES ('9615','Revenus/pertes des sociétés de personnes agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9616','Revenus/pertes des coentreprises agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9650','Revenu non agricole');
+INSERT INTO gifi (accno,description) VALUES ('9659','Total des revenus agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9660','Dépenses liées aux récoltes');
+INSERT INTO gifi (accno,description) VALUES ('9661','Contenants, ficelles et fils pour emballage');
+INSERT INTO gifi (accno,description) VALUES ('9662','Engrais et chaux');
+INSERT INTO gifi (accno,description) VALUES ('9663','Pesticides');
+INSERT INTO gifi (accno,description) VALUES ('9664','Semences et plantes');
+INSERT INTO gifi (accno,description) VALUES ('9665','Primes d\'assurance (récolte) CSRN SAR');
+INSERT INTO gifi (accno,description) VALUES ('9710','Dépenses liées au bétail');
+INSERT INTO gifi (accno,description) VALUES ('9711','Fourrage, suppléments, paille et litière');
+INSERT INTO gifi (accno,description) VALUES ('9712','Achats de bétail');
+INSERT INTO gifi (accno,description) VALUES ('9713','Frais de vétérinaire, de médicaments et de reproduction');
+INSERT INTO gifi (accno,description) VALUES ('9714','Sel et minéraux');
+INSERT INTO gifi (accno,description) VALUES ('9760','Dépenses liées aux machines');
+INSERT INTO gifi (accno,description) VALUES ('9761','Assurance pour les machines');
+INSERT INTO gifi (accno,description) VALUES ('9762','Plaques pour les machines');
+INSERT INTO gifi (accno,description) VALUES ('9763','Réparation des machines');
+INSERT INTO gifi (accno,description) VALUES ('9764','Carburant pour les machines');
+INSERT INTO gifi (accno,description) VALUES ('9765','Contrat-location de machines');
+INSERT INTO gifi (accno,description) VALUES ('9790','Dépenses agricoles générales');
+INSERT INTO gifi (accno,description) VALUES ('9791','Amortissement des biens corporels');
+INSERT INTO gifi (accno,description) VALUES ('9792','Publicité, promotion et dépenses de mise en marché');
+INSERT INTO gifi (accno,description) VALUES ('9793','Mauvaises créances');
+INSERT INTO gifi (accno,description) VALUES ('9794','Avantages sociaux liés aux salaires des employés');
+INSERT INTO gifi (accno,description) VALUES ('9795','Réparations et entretien des bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('9796','Défrichage, nivellement et drainage de terrains');
+INSERT INTO gifi (accno,description) VALUES ('9797','Primes d\'assurance-récolte, de RARB et de');
+INSERT INTO gifi (accno,description) VALUES ('9798','Travail sur commande ou en sous-traitance');
+INSERT INTO gifi (accno,description) VALUES ('9799','Électricité');
+INSERT INTO gifi (accno,description) VALUES ('9800','Réparations et entretien des clôtures');
+INSERT INTO gifi (accno,description) VALUES ('9801','Fret et camionnage');
+INSERT INTO gifi (accno,description) VALUES ('9802','Combustible pour chauffage et pour salaison');
+INSERT INTO gifi (accno,description) VALUES ('9803','Remboursement de paiements en trop provenant');
+INSERT INTO gifi (accno,description) VALUES ('9804','Autres primes d\'assurance');
+INSERT INTO gifi (accno,description) VALUES ('9805','Intérêts et frais bancaires');
+INSERT INTO gifi (accno,description) VALUES ('9806','Droits versés à des offices de commercialisation');
+INSERT INTO gifi (accno,description) VALUES ('9807','Frais d\'adhésion');
+INSERT INTO gifi (accno,description) VALUES ('9808','Dépenses de bureau');
+INSERT INTO gifi (accno,description) VALUES ('9809','Honoraires professionnels');
+INSERT INTO gifi (accno,description) VALUES ('9810','Taxes foncières');
+INSERT INTO gifi (accno,description) VALUES ('9811','Location ­ terrain et bâtiments');
+INSERT INTO gifi (accno,description) VALUES ('9812','Location ­ machines');
+INSERT INTO gifi (accno,description) VALUES ('9813','Autres frais de location');
+INSERT INTO gifi (accno,description) VALUES ('9814','Salaires et traitements');
+INSERT INTO gifi (accno,description) VALUES ('9815','Salaires (autre que conjoint et personnes à charge)');
+INSERT INTO gifi (accno,description) VALUES ('9816','Salaires versés aux personnes à charge');
+INSERT INTO gifi (accno,description) VALUES ('9817','Coûts des ventes');
+INSERT INTO gifi (accno,description) VALUES ('9818','Fournitures');
+INSERT INTO gifi (accno,description) VALUES ('9819','Dépenses concernant les véhicules motorisés');
+INSERT INTO gifi (accno,description) VALUES ('9820','Petit outillage');
+INSERT INTO gifi (accno,description) VALUES ('9821','Analyses des sols');
+INSERT INTO gifi (accno,description) VALUES ('9822','Entreposage/séchage');
+INSERT INTO gifi (accno,description) VALUES ('9823','Licences/permis');
+INSERT INTO gifi (accno,description) VALUES ('9824','Téléphone');
+INSERT INTO gifi (accno,description) VALUES ('9825','Location de contingents (tabac, laitier)');
+INSERT INTO gifi (accno,description) VALUES ('9826','Gravier');
+INSERT INTO gifi (accno,description) VALUES ('9827','Achats de produits pour la revente');
+INSERT INTO gifi (accno,description) VALUES ('9828','Salaires et traitements payés au conjoint');
+INSERT INTO gifi (accno,description) VALUES ('9829','Coûts de location et intérêt sur un véhicule');
+INSERT INTO gifi (accno,description) VALUES ('9830','Aliments préparés');
+INSERT INTO gifi (accno,description) VALUES ('9831','Engraissement à forfait');
+INSERT INTO gifi (accno,description) VALUES ('9832','Amortissement des biens incorporels');
+INSERT INTO gifi (accno,description) VALUES ('9833','Amortissement de quote-part de lait');
+INSERT INTO gifi (accno,description) VALUES ('9834','Frais de déplacement');
+INSERT INTO gifi (accno,description) VALUES ('9835','Taxes d\'affaires/sur le capital');
+INSERT INTO gifi (accno,description) VALUES ('9850','Dépenses non agricoles');
+INSERT INTO gifi (accno,description) VALUES ('9870','Régularisation des stocks');
+INSERT INTO gifi (accno,description) VALUES ('9899','Total des revenus agricoles nets');
+INSERT INTO gifi (accno,description) VALUES ('9970','Revenu net/perte nette avant impôts et éléments');
+INSERT INTO gifi (accno,description) VALUES ('9975','Élément(s) extraordinaire(s)');
+INSERT INTO gifi (accno,description) VALUES ('9976','Règlements juridiques');
+INSERT INTO gifi (accno,description) VALUES ('9980','Profits/pertes non matérialisés');
+INSERT INTO gifi (accno,description) VALUES ('9985','Éléments inhabituels');
+INSERT INTO gifi (accno,description) VALUES ('9990','Impôts sur le revenu exigibles de l\'exercice');
+INSERT INTO gifi (accno,description) VALUES ('9995','Provision pour impôts sur le revenu différés');
+INSERT INTO gifi (accno,description) VALUES ('9999','Revenu net/perte nette après impôts et éléments');
+commit;
diff --git a/sql/coa/co/chart/PUC.sql b/sql/coa/co/chart/PUC.sql
new file mode 100755
index 00000000..f3f57aec
--- /dev/null
+++ b/sql/coa/co/chart/PUC.sql
@@ -0,0 +1,788 @@
+begin;
+--
+-- Plan único de Cuentas de Colombia, elaborado por Rene Real Hernandez (SDI S.A.), Francico Padilla (SDI S.A.),
+-- Silfredo Godoy Chavez (CaribeNet S.A.),
+-- Lourdes Mejía Martinez (CaribeNet S.A.) y Dirk Enrique Seiffert (CaribeNet S.A.)
+-- Si quieres aportar: Contactenos www.caribenet.com - info@caribenet.com
+--
+
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1', 'ACTIVO', 'H', 'A', '', '1');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('11', 'ACTIVO DISPONIBLE', 'H', 'A', '', '11');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1105', 'CAJA', 'H', 'A', '', '1105');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('110505', 'CAJA GENERAL', 'H', 'A', '', '110505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('110510', 'CAJAS MENORES', 'H', 'A', '', '110510');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1110', 'BANCOS', 'H', 'A', '', '1110');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('111005', 'BANCOS MONEDA NACIONAL', 'H', 'A', '', '111005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1120', 'CUENTAS DE AHORRO', 'H', 'A', '', '1120');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('112005', 'CUENTAS DE AHORRO EN BANCOS', 'H', 'A', '', '112005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('12', 'INVERSIONES', 'H', 'A', '', '12');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1205', 'ACCIONES', 'H', 'A', '', '1205');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1210', 'CUOTAS PARTES DE INTERES SOCIAL', 'H', 'A', '', '1210');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1215', 'BONOS', 'H', 'A', '', '1215');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1220', 'CEDULAS', 'H', 'A', '', '1220');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1225', 'CERTIFICADOS', 'H', 'A', '', '1225');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1230', 'PAPELES COMERCIALES', 'H', 'A', '', '1230');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1235', 'TITULOS', 'H', 'A', '', '1235');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1240', 'ACEPTACIONES BANCARIAS O FINANCI', 'H', 'A', '', '1240');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1245', 'DERECHOS FIDUCIARIOS', 'H', 'A', '', '1245');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('13', 'CUENTAS POR COBRAR', 'H', 'A', '', '13');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1305', 'CUENTAS POR COBRAR CLIENTES', 'H', 'A', '', '1305');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('130505', 'CLIENTES NACIONALES', 'H', 'A', '', '130505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('130510', 'CLIENTES DEL EXTERIOR', 'H', 'A', '', '130510');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1310', 'CUENTAS CORRIENTES COMERCIALES', 'H', 'A', '', '1310');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1330', 'ANTICIPO Y AVANCES', 'H', 'A', '', '1330');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('133005', 'ANTICIPO A PROVEEDORES', 'H', 'A', '', '133005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('133010', 'ANTICIPO A CONTRATISTAS', 'H', 'A', '', '133010');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('133015', 'ANTICIPO A TRABAJADORES', 'H', 'A', '', '133015');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1340', 'PROMESAS DE COMPRAVENTA', 'H', 'A', '', '1340');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('134005', 'DE BIENES RAICES', 'H', 'A', '', '134005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1340050001', 'Promesas Compra Venta Bienes Rai', 'A', 'A', '', '1340050001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1345', 'INGRESOS POR COBRAR', 'H', 'A', '', '1345');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1350', 'RETENCIONES SOBRE CONTRATOS', 'H', 'A', '', '1350');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135005', 'DE CONTRATOS DE CONSTRUCCION', 'H', 'A', '', '135005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135010', 'DE PRESTACION DE SERVICIOS', 'H', 'A', '', '135010');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135095', 'RETENCION SOBRE OTROS CONTRATOS', 'H', 'A', '', '135095');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355', 'ANTICIPO DE IMPUESTOS', 'H', 'A', '', '1355');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135505', 'ANTICIPO DE IMPUESTO DE RENTA', 'H', 'A', '', '135505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355050001', 'Anticipo de Impuesto de Renta', 'A', 'A', '', '1355050001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135510', 'ANTICIPO DE IMPTO DE IND. Y CCIO', 'H', 'A', '', '135510');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355100001', 'Anticipo de Industria y Comercio', 'A', 'A', '', '1355100001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135515', 'RETENCION EN LA FUENTE', 'H', 'A', '', '135515');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150002', 'Retefuente 10% Honorarios', 'A', 'A', '', '1355150002');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150004', 'Retefuente Alquiler Bienes R. 4%', 'A', 'A', '', '1355150004');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150005', 'Retefuente Obras Civiles 1%', 'A', 'A', '', '1355150005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150006', 'Retefuente 6% servicios', 'A', 'A', '', '1355150006');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355150007', 'Retencion en la fuente 3.5%', 'A', 'A', '', '1355150007');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135517', 'IMPUESTO A LAS VENTAS RETENIDO', 'H', 'A', '', '135517');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135518', 'IMPUESTO DE IND. Y CCIO RETENIDO', 'H', 'A', '', '135518');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355180001', 'Ica Retenido', 'A', 'A', '', '1355180001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('135520', 'SOBRANTE EN LIQUIDACION PRIVADA', 'H', 'A', '', '135520');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355200001', 'Saldo a Favor en Renta', 'A', 'A', '', '1355200001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1355200002', 'Sobrante en Declaracion de IVA', 'A', 'A', '', '1355200002');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1380', 'DEUDORES VARIOS', 'H', 'A', '', '1380');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('138020', 'CUENTAS POR COBRAR A TERCEROS', 'H', 'A', '', '138020');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1380200001', 'Cuentas por Cobrar a Terceros', 'A', 'A', '', '1380200001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('138095', 'OTROS DEUDORES VARIOS', 'H', 'A', '', '138095');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1380950001', 'Deudores Varios Otros', 'A', 'A', '', '1380950001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1390', 'DEUDAS DE DIFICIL COBRO', 'H', 'A', '', '1390');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1399', 'PROVISIONES', 'H', 'A', '', '1399');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('139905', 'PROVISION CLIENTES', 'H', 'A', '', '139905');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1399050001', 'Provision cartera Dificil Cobro', 'A', 'A', '', '1399050001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('14', 'INVENTARIOS', 'H', 'A', '', '14');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1410', 'PRODUCTOS EN PROCESO', 'H', 'A', '', '1410');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('141005', 'PRODUCTOS EN PROCESO', 'H', 'A', '', '141005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('141099', 'AJ. POR INFLACION INV. EN PROCES', 'H', 'A', '', '141099');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1415', 'OBRAS DE CONSTRUCCION EN CURSO', 'H', 'A', '', '1415');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1420', 'CONTRATOS EN EJECUCION', 'H', 'A', '', '1420');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('142099', 'AJ.POR INFLACION CTOS EN EJECUCI', 'H', 'A', '', '142099');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1430', 'PRODUCTOS TERMINADOS', 'H', 'A', '', '1430');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143005', 'PRODUCTOS MANUFACTURADOS', 'H', 'A', '', '143005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143099', 'AJ.POR INFLACION INV.PROD.TERMIN', 'H', 'A', '', '143099');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1435', 'MERCANCIAS NO FABRICADAS', 'H', 'A', '', '1435');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143505', 'MCIA NO FABRICADA POR LA EMPRESA', 'H', 'A', '', '143505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('143599', 'AJ.POR INFL.MCIA NO FAB.EMPRESA', 'H', 'A', '', '143599');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1465', 'INVENTARIOS EN TRANSITO', 'H', 'A', '', '1465');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('146505', 'INVENTARIOS EN TRANSITO', 'H', 'A', '', '146505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('146599', 'AJ.POR INFLACION INV.EN TRANSITO', 'H', 'A', '', '146599');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15', 'PROPIEDAD PLANTA Y EQUIPO', 'H', 'A', '', '15');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1504', 'TERRENOS', 'H', 'A', '', '1504');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1508', 'CONSTRUCCIONES EN CURSO', 'H', 'A', '', '1508');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1512', 'MAQUINARIA Y EQUIPO EN MONTAJE', 'H', 'A', '', '1512');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1516', 'CONSTRUCCIONES Y EDIFICACIONES', 'H', 'A', '', '1516');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('151610', 'OFICINAS', 'H', 'A', '', '151610');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('151699', 'AJUSTES POR INFLACION CONSTRUCCI', 'H', 'A', '', '151699');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15169910', 'AJ. INFL. OFICINAS - LOCALES', 'H', 'A', '', '15169910');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1520', 'MAQUINARIA Y EQUIPO', 'H', 'A', '', '1520');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152001', 'CONTRATOS YOPAL', 'H', 'A', '', '152001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152002', 'BODEGA', 'H', 'A', '', '152002');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152099', 'AJUSTES POR INFLACION', 'H', 'A', '', '152099');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15209902', 'AJUSTES POR INFLACION EQ.BODEGA', 'H', 'A', '', '15209902');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1524', 'EQUIPOS DE OFICINA', 'H', 'A', '', '1524');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152405', 'MUEBLES Y ENSERES', 'H', 'A', '', '152405');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152410', 'EQUIPOS', 'H', 'A', '', '152410');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152499', 'AJUSTES POR INFLACION', 'H', 'A', '', '152499');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15249910', 'AJUSTES POR INFLACION', 'H', 'A', '', '15249910');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1528', 'EQUIPOS DE COMPUTACION Y COMUNIC', 'H', 'A', '', '1528');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152805', 'EQUIPOS DE PROCESAMIENTO DE DATO', 'H', 'A', '', '152805');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1528050001', 'Cinco Computadores', 'A', 'A', '', '1528050001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('152899', 'AJUSTES POR INFLACION', 'H', 'A', '', '152899');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15289905', 'AJ. INFL. EQ. PROCESAMIENTO DATO', 'H', 'A', '', '15289905');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1528990501', 'Aj. por Inflac. Cinco Computador', 'A', 'A', '', '1528990501');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1540', 'FLOTA Y EQUIPO DE TRANSPORTE', 'H', 'A', '', '1540');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('154005', 'AUTOS, CAMIONETAS Y CAMPEROS', 'H', 'A', '', '154005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('154099', 'AJUSTES POR INFLACION', 'H', 'A', '', '154099');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('15409905', 'AJ. INFL. AUTOS CAMPEROS CMIONET', 'H', 'A', '', '15409905');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1540990501', 'Aj. Infl. Autos y Camperos', 'A', 'A', '', '1540990501');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592', 'DEPRECIACION ACUMULADA', 'H', 'A', '', '1592');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159205', 'DEPREC.DE CONSTRUCCIONES Y EDIFI', 'H', 'A', '', '159205');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159210', 'DEPREC. MAQUINARIA Y EQUIPO', 'H', 'A', '', '159210');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159215', 'DEPRECIACION EQUIPO DE OFICINA', 'H', 'A', '', '159215');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159220', 'DEPRECIACION EQ. COMPUTACION Y C', 'H', 'A', '', '159220');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592200001', 'Depreciacion Cinco Computadores', 'A', 'A', '', '1592200001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159235', 'DEPRECIACION FLOTA DE TRANSPORTE', 'H', 'A', '', '159235');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('159299', 'AJUSTES POR INFLACION', 'H', 'A', '', '159299');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990005', 'Aj.Infl. Construc. y Edificacion', 'A', 'A', '', '1592990005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990010', 'Aj.Infl. Maquinaria y Equipo', 'A', 'A', '', '1592990010');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990015', 'Aj. Infl. Equipos de Oficina', 'A', 'A', '', '1592990015');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990020', 'Aj. Infl. Eq. Computac. y Comuni', 'A', 'A', '', '1592990020');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1592990035', 'Aj. Infl. Flota y Eq. de transpo', 'A', 'A', '', '1592990035');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('19', 'VALORIZACIONES', 'H', 'A', '', '19');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1905', 'VALORIZACIONES DE INVERSIONES', 'H', 'A', '', '1905');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1910', 'DE PROPIEDAD PLANTA Y EQUIPOS', 'H', 'A', '', '1910');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('191008', 'DE CONSTRUCCIONES Y EDIFICACIONE', 'H', 'A', '', '191008');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('1995', 'VALORIZACION DE OTROS ACTIVOS', 'H', 'A', '', '1995');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2', 'PASIVOS', 'H', 'L', '', '2');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('21', 'OBLIGACIONES FINANCIERAS', 'H', 'L', '', '21');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2105', 'BANCOS NACIONALES', 'H', 'L', '', '2105');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('210505', 'SOBREGIROS', 'H', 'L', '', '210505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2105050001', 'Sobregiros Bancarios', 'A', 'L', '', '2105050001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('210510', 'PAGARES', 'H', 'L', '', '210510');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2105100001', 'Pagares', 'A', 'L', '', '2105100001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2130', 'ENTIDADES FINANCIERAS DEL EXTERI', 'H', 'L', '', '2130');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2145', 'OBLIGACIONES GUBERNAMENTALES', 'H', 'L', '', '2145');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2195', 'OTRAS OBLIGACIONES', 'H', 'L', '', '2195');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('219505', 'OBLIGACIONES CON PARTICULARES', 'H', 'L', '', '219505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2195050001', 'Otras obligaciones con Particula', 'A', 'L', '', '2195050001');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('219510', 'OBLIGACIONES COMPA?IAS VINCULADA', 'H', 'L', '', '219510');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('22', 'PROVEEDORES', 'H', 'L', '', '22');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2205', 'PROVEEDORES NACIONALES', 'H', 'L', '', '2205');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('220505', 'PROVEEDORES NACIONALES', 'H', 'L', '', '220505');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('23', 'CUENTAS POR PAGAR', 'H', 'L', '', '23');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2320', 'CUENTAS POR PAGAR A CONTRATISTAS', 'H', 'L', '', '2320');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('232005', 'CUENTAS POR PAGAR A CONTRATISTAS', 'H', 'L', '', '232005');
+INSERT INTO chart (accno, description, charttype, category, link, gifi_accno) VALUES ('2335', 'COSTOS Y GASTOS POR PAGAR', 'H', 'L', '', '2335');
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+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2365300003'), -0.04);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2365300004'), -0.02);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2365400001'), -0.035);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2365400002'), -0.001);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2367050001'), -0.12);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2367050002'), -0.0525);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2367100001'), -0.12);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2367100002'), -0.15);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2367100003'), -0.0525);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2368030002'), -0.008);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050001'), 0.16);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050002'), 0.16);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050003'), 0.07);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050004'), 0.08);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050005'), 0.2);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050006'), 0.2);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408050010'), 0.12);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408100001'), 0.16);
+INSERT INTO tax (chart_id, rate) VALUES ((SELECT id FROM chart WHERE accno = '2408100002'), 0.07);
+
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id',
+(SELECT id FROM chart WHERE accno = '141005001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (SELECT id FROM chart WHERE accno = '412027001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (SELECT id FROM chart WHERE accno = '5250150001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (SELECT id FROM chart WHERE accno = '4705400001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (SELECT id FROM chart WHERE accno = '530520001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'COP');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+
+commit;
diff --git a/sql/coa/co/gifi/PUC.sql b/sql/coa/co/gifi/PUC.sql
new file mode 100755
index 00000000..67317e49
--- /dev/null
+++ b/sql/coa/co/gifi/PUC.sql
@@ -0,0 +1,2475 @@
+begin;
+--
+--
+-- Data for Plan Único de Cuentas (PUC) Gifi Table
+--
+
+INSERT INTO gifi (accno,description) VALUES ('1', 'ACTIVO ');
+INSERT INTO gifi (accno,description) VALUES ('11', 'DISPONIBLE ');
+INSERT INTO gifi (accno,description) VALUES ('1105', 'CAJA ');
+INSERT INTO gifi (accno,description) VALUES ('110505', 'CAJA GENERAL ');
+INSERT INTO gifi (accno,description) VALUES ('110510', 'CAJAS MENORES ');
+INSERT INTO gifi (accno,description) VALUES ('110515', 'MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('1110', 'BANCOS ');
+INSERT INTO gifi (accno,description) VALUES ('111005', 'MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('111010', 'MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('1115', 'REMESAS EN TRANSITO ');
+INSERT INTO gifi (accno,description) VALUES ('111505', 'MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('111510', 'MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('1120', 'CUENTAS DE AHORRO ');
+INSERT INTO gifi (accno,description) VALUES ('112005', 'BANCOS ');
+INSERT INTO gifi (accno,description) VALUES ('112010', 'CORPORACIONES DE AHORRO Y VIVIENDA ');
+INSERT INTO gifi (accno,description) VALUES ('112015', 'ORGANISMOS COOPERATIVOS FINANCIEROS ');
+INSERT INTO gifi (accno,description) VALUES ('1125', 'FONDOS ');
+INSERT INTO gifi (accno,description) VALUES ('112505', 'ROTATORIOS MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('112510', 'ROTATORIOS MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('112515', 'ESPECIALES MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('112520', 'ESPECIALES MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('112525', 'DE AMORTIZACION MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('112530', 'DE AMORTIZACION MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('12', 'INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('1205', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('120505', 'AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('120510', 'PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('120515', 'EXPLOTACION DE MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('120520', 'INDUSTRIA MANUFACTURERA ');
+INSERT INTO gifi (accno,description) VALUES ('120525', 'SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA ');
+INSERT INTO gifi (accno,description) VALUES ('120530', 'CONSTRUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('120535', 'COMERCIO AL POR MAYOR Y AL POR MENOR ');
+INSERT INTO gifi (accno,description) VALUES ('120540', 'HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('120545', 'TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('120550', 'ACTIVIDAD FINANCIERA ');
+INSERT INTO gifi (accno,description) VALUES ('120555', 'ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER ');
+INSERT INTO gifi (accno,description) VALUES ('120560', 'ENSEуANZA ');
+INSERT INTO gifi (accno,description) VALUES ('120565', 'SERVICIOS SOCIALES Y DE SALUD ');
+INSERT INTO gifi (accno,description) VALUES ('120570', 'OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES ');
+INSERT INTO gifi (accno,description) VALUES ('120599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1210', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('121005', 'AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('121010', 'PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('121015', 'EXPLOTACION DE MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('121020', 'INDUSTRIA MANUFACTURERA ');
+INSERT INTO gifi (accno,description) VALUES ('121025', 'SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA ');
+INSERT INTO gifi (accno,description) VALUES ('121030', 'CONSTRUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('121035', 'COMERCIO AL POR MAYOR Y AL POR MENOR ');
+INSERT INTO gifi (accno,description) VALUES ('121040', 'HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('121045', 'TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('121050', 'ACTIVIDAD FINANCIERA ');
+INSERT INTO gifi (accno,description) VALUES ('121055', 'ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER ');
+INSERT INTO gifi (accno,description) VALUES ('121060', 'ENSEŃANZA ');
+INSERT INTO gifi (accno,description) VALUES ('121065', 'SERVICIOS SOCIALES Y DE SALUD ');
+INSERT INTO gifi (accno,description) VALUES ('121070', 'OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES ');
+INSERT INTO gifi (accno,description) VALUES ('121099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1215', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('121505', 'BONOS PUBLICOS MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('121510', 'BONOS PUBLICOS MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('121515', 'BONOS ORDINARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('121520', 'BONOS CONVERTIBLES EN ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('121595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1220', 'CEDULAS ');
+INSERT INTO gifi (accno,description) VALUES ('122005', 'CEDULAS DE CAPITALIZACION ');
+INSERT INTO gifi (accno,description) VALUES ('122010', 'CEDULAS HIPOTECARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('122015', 'CEDULAS DE INVERSION ');
+INSERT INTO gifi (accno,description) VALUES ('122095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('1225', 'CERTIFICADOS ');
+INSERT INTO gifi (accno,description) VALUES ('122505', 'CERTIFICADOS DE DEPOSITO A TERMINO (C.D.T.) ');
+INSERT INTO gifi (accno,description) VALUES ('122510', 'CERTIFICADOS DE DEPOSITO DE AHORRO ');
+INSERT INTO gifi (accno,description) VALUES ('122515', 'CERTIFICADOS DE AHORRO DE VALOR CONSTANTE (C.A.V.C.) ');
+INSERT INTO gifi (accno,description) VALUES ('122520', 'CERTIFICADOS DE CAMBIO ');
+INSERT INTO gifi (accno,description) VALUES ('122525', 'CERTIFICADOS CAFETEROS VALORIZABLES ');
+INSERT INTO gifi (accno,description) VALUES ('122530', 'CERTIFICADOS ELECTRICOS VALORIZABLES (C.E.V.) ');
+INSERT INTO gifi (accno,description) VALUES ('122535', 'CERTIFICADOS DE REEMBOLSO TRIBUTARIO (C.E.R.T.) ');
+INSERT INTO gifi (accno,description) VALUES ('122540', 'CERTIFICADOS DE DESARROLLO TURISTICO ');
+INSERT INTO gifi (accno,description) VALUES ('122545', 'CERTIFICADOS DE INVERSION FORESTAL (C.I.F.) ');
+INSERT INTO gifi (accno,description) VALUES ('122595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1230', 'PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('123005', 'EMPRESAS COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('123010', 'EMPRESAS INDUSTRIALES ');
+INSERT INTO gifi (accno,description) VALUES ('123015', 'EMPRESAS DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('1235', 'TITULOS ');
+INSERT INTO gifi (accno,description) VALUES ('123505', 'TITULOS DE DESARROLLO AGROPECUARIO ');
+INSERT INTO gifi (accno,description) VALUES ('123510', 'TITULOS CANJEABLES POR CERTIFICADOS DE CAMBIO ');
+INSERT INTO gifi (accno,description) VALUES ('123515', 'TITULOS DE TESORERIA (T.E.S.) ');
+INSERT INTO gifi (accno,description) VALUES ('123520', 'TITULOS DE PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('123525', 'TITULOS DE CREDITO DE FOMENTO ');
+INSERT INTO gifi (accno,description) VALUES ('123530', 'TITULOS FINANCIEROS AGROINDUSTRIALES (T.F.A.) ');
+INSERT INTO gifi (accno,description) VALUES ('123535', 'TITULOS DE AHORRO CAFETERO (T.A.C.) ');
+INSERT INTO gifi (accno,description) VALUES ('123540', 'TITULOS DE AHORRO NACIONAL (T.A.N.) ');
+INSERT INTO gifi (accno,description) VALUES ('123545', 'TITULOS ENERGETICOS DE RENTABILIDAD CRECIENTE (T.E.R.) ');
+INSERT INTO gifi (accno,description) VALUES ('123550', 'TITULOS DE AHORRO EDUCATIVO (T.A.E.) ');
+INSERT INTO gifi (accno,description) VALUES ('123555', 'TITULOS FINANCIEROS INDUSTRIALES Y COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('123560', 'TESOROS ');
+INSERT INTO gifi (accno,description) VALUES ('123565', 'TITULOS DE DEVOLUCION DE IMPUESTOS NACIONALES (TIDIS) ');
+INSERT INTO gifi (accno,description) VALUES ('123570', 'TITULOS INMOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('123595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1240', 'ACEPTACIONES BANCARIAS O FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('124005', 'BANCOS COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('124010', 'COMPANÍAS DE FIAANNCIAMIENTO COMERCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('124015', 'CORPORACIONES FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('124095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('1245', 'DERECHOS FIDUCIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('124505', 'FIDEICOMISOS DE INVERSION MONEDA NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('124510', 'FIDEICOMISOS DE INVERSION MONEDA EXTRANJERA ');
+INSERT INTO gifi (accno,description) VALUES ('1250', 'DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS (REPOS) ');
+INSERT INTO gifi (accno,description) VALUES ('125005', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('125010', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('125015', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('125020', 'CEDULAS ');
+INSERT INTO gifi (accno,description) VALUES ('125025', 'CERTIFICADOS ');
+INSERT INTO gifi (accno,description) VALUES ('125030', 'PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('125035', 'TITULOS ');
+INSERT INTO gifi (accno,description) VALUES ('125040', 'ACEPTACIONES BANCARIAS O FINANCIERAS 125095 OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('125099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1255', 'OBLIGATORIAS ');
+INSERT INTO gifi (accno,description) VALUES ('125505', 'BONOS DE FINANCIAMIENTO ESPECIAL ');
+INSERT INTO gifi (accno,description) VALUES ('125510', 'BONOS DE FINANCIAMIENTO PRESUPUESTAL ');
+INSERT INTO gifi (accno,description) VALUES ('125515', 'BONOS PARA DESARROLLO SOCIAL Y SEGURIDAD INTERNA (B.D.S.I.) ');
+INSERT INTO gifi (accno,description) VALUES ('125595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('1260', 'CUENTAS EN PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('126099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1295', 'OTRAS INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('129505', 'APORTES EN COOPERATIVAS ');
+INSERT INTO gifi (accno,description) VALUES ('129510', 'DERECHOS EN CLUBES SOCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('129515', 'ACCIONES O DERECHOS EN CLUBES DEPORTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('129520', 'BONOS EN COLEGIOS ');
+INSERT INTO gifi (accno,description) VALUES ('129595', 'DIVERSAS ');
+INSERT INTO gifi (accno,description) VALUES ('129599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1299', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('129905', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('129910', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('129915', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('129920', 'CEDULAS ');
+INSERT INTO gifi (accno,description) VALUES ('129925', 'CERTIFICADOS ');
+INSERT INTO gifi (accno,description) VALUES ('129930', 'PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('129935', 'TITULOS ');
+INSERT INTO gifi (accno,description) VALUES ('129940', 'ACEPTACIONES BANCARIAS O FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('129945', 'DERECHOS FIDUCIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('129950', 'DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS ');
+INSERT INTO gifi (accno,description) VALUES ('129955', 'OBLIGATORIAS ');
+INSERT INTO gifi (accno,description) VALUES ('129960', 'CUENTAS EN PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('129995', 'OTRAS INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('13', 'DEUDORES ');
+INSERT INTO gifi (accno,description) VALUES ('1305', 'CLIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('130505', 'NACIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('130510', 'DEL EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('130515', 'DEUDORES DEL SISTEMA ');
+INSERT INTO gifi (accno,description) VALUES ('1310', 'CUENTAS CORRIENTES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('131005', 'CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('131010', 'COMPAŃIAS VINCULADAS ');
+INSERT INTO gifi (accno,description) VALUES ('131015', 'ACCIONISTAS O SOCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('131020', 'PARTICULARES ');
+INSERT INTO gifi (accno,description) VALUES ('131095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('1315', 'CUENTAS POR COBRAR A CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('131505', 'VENTAS ');
+INSERT INTO gifi (accno,description) VALUES ('131510', 'PAGOS A NOMBRE DE CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('131515', 'VALORES RECIBIDOS POR CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('131520', 'PRESTAMOS ');
+INSERT INTO gifi (accno,description) VALUES ('1320', 'CUENTAS POR COBRAR A VINCULADOS ECONOMICOS ');
+INSERT INTO gifi (accno,description) VALUES ('132005', 'FILIALES ');
+INSERT INTO gifi (accno,description) VALUES ('132010', 'SUBSIDIARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('132015', 'SUCURSALES ');
+INSERT INTO gifi (accno,description) VALUES ('1325', 'CUENTA S POR COBRAR A SOCIOS Y ACCIONISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('132505', 'A SOCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('132510', 'A ACCIONISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('1328', 'APORTES POR COBRAR ');
+INSERT INTO gifi (accno,description) VALUES ('1330', 'ANTICIPOS Y AVANCES ');
+INSERT INTO gifi (accno,description) VALUES ('133005', 'A PROVEEDORES ');
+INSERT INTO gifi (accno,description) VALUES ('133010', 'A CONTRATISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('133015', 'A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('133020', 'A AGENTES ');
+INSERT INTO gifi (accno,description) VALUES ('133025', 'A CONCESIONARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('133030', 'DE ADJUDICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('133095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1332', 'CUENTAS DE OPERACION CONJUNTA ');
+INSERT INTO gifi (accno,description) VALUES ('1335', 'DEPOSITOS ');
+INSERT INTO gifi (accno,description) VALUES ('133505', 'PARA IMPORTACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('133510', 'PARA SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('133515', 'PARA CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('133520', 'PARA RESPONSABILIDADES ');
+INSERT INTO gifi (accno,description) VALUES ('133525', 'PARA JUICIOS EJECUTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('133530', 'PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('133535', 'EN GARANTIA ');
+INSERT INTO gifi (accno,description) VALUES ('133595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1340', 'PROMESAS DE COMPRA VENTA ');
+INSERT INTO gifi (accno,description) VALUES ('134005', 'DE BIENES RAICES ');
+INSERT INTO gifi (accno,description) VALUES ('134010', 'DE MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('134015', 'DE FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('134020', 'DE FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('134025', 'DE FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('134030', 'DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('134035', 'DE SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('134095', 'DE OTROS BIENES ');
+INSERT INTO gifi (accno,description) VALUES ('1345', 'INGRESOS POR COBRAR ');
+INSERT INTO gifi (accno,description) VALUES ('134505', 'DIVIDENDOS Y/O PARTICIPACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('134510', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('134515', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('134520', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('134525', 'SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('134530', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('134535', 'CERT POR COBRAR ');
+INSERT INTO gifi (accno,description) VALUES ('134595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1350', 'RETENCION SOBRE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('135005', 'DE CONSTRUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('135010', 'DE PRESTACION DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('135095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1355', 'ANTICIPO DE IMPUESTOS Y CONTRIBUCIONES O SALDOS A FAVOR ');
+INSERT INTO gifi (accno,description) VALUES ('135505', 'ANTICIPO DE IMPUESTOS DE RENTA Y COMPLEMENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('135510', 'ANTICIPO DE IMPUESTOS DE INDUSTRIA Y COMERCIO ');
+INSERT INTO gifi (accno,description) VALUES ('135515', 'RETENCION EN LA FUENTE ');
+INSERT INTO gifi (accno,description) VALUES ('135520', 'SOBRANTES EN LIQUIDACION PRIVADA DE IMPUESTOS ');
+INSERT INTO gifi (accno,description) VALUES ('135525', 'CONTRIBUCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('135530', 'IMPUESTOS DESCONTABLES ');
+INSERT INTO gifi (accno,description) VALUES ('135595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1360', 'RECLAMACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('136005', 'A COMPAŃIAS ASEGURADORAS ');
+INSERT INTO gifi (accno,description) VALUES ('136010', 'A TRANSPORTADORES ');
+INSERT INTO gifi (accno,description) VALUES ('136015', 'POR TIQUETES AEREOS ');
+INSERT INTO gifi (accno,description) VALUES ('136095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('1365', 'CUENTAS POR COBRAR A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('136505', 'VIVIENDA ');
+INSERT INTO gifi (accno,description) VALUES ('136510', 'VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('136515', 'EDUCACION ');
+INSERT INTO gifi (accno,description) VALUES ('136520', 'MEDICOS, ODONTOLOGICOS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('136525', 'CALAMIDAD DOMESTICA ');
+INSERT INTO gifi (accno,description) VALUES ('136530', 'RESPONSABILIDADES ');
+INSERT INTO gifi (accno,description) VALUES ('136595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1370', 'PRESTAMOS A PARTICULARES ');
+INSERT INTO gifi (accno,description) VALUES ('137005', 'CON GARANTIA REAL ');
+INSERT INTO gifi (accno,description) VALUES ('137010', 'CON GARANTIA PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('1380', 'DEUDORES VARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('138005', 'DEPOSITARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('138010', 'COMISIONISTAS DE BOLSAS ');
+INSERT INTO gifi (accno,description) VALUES ('138015', 'FONDO DE INVERSION ');
+INSERT INTO gifi (accno,description) VALUES ('138020', 'CUENTAS POR COBRAR DE TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('138025', 'PAGOS POR CUENTA DE TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('138030', 'FONDOS DE INVERSION SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('138095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1385', 'DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA ');
+INSERT INTO gifi (accno,description) VALUES ('1390', 'DEUDAS DE DIFICIL COBRO ');
+INSERT INTO gifi (accno,description) VALUES ('1399', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('139905', 'CLIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('139910', 'CUENTAS CORRIENTES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('139915', 'CUENTAS POR COBRAR A CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('139920', 'CUENTAS POR COBRAR A VINCULADOS ECONOMICOS ');
+INSERT INTO gifi (accno,description) VALUES ('139925', 'CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('139930', 'ANTICIPOS Y AVANCES ');
+INSERT INTO gifi (accno,description) VALUES ('139932', 'CUENTAS DE OPERACION CONJUNTA ');
+INSERT INTO gifi (accno,description) VALUES ('139935', 'DEPOSITOS ');
+INSERT INTO gifi (accno,description) VALUES ('139940', 'PROMESAS DE COMPRAVENTA ');
+INSERT INTO gifi (accno,description) VALUES ('139945', 'INGRESOS POR COBRAR ');
+INSERT INTO gifi (accno,description) VALUES ('139950', 'RETENCION SOBRE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('139955', 'RECLAMACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('139960', 'CUENTAS POR COBRAR A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('139965', 'PRESTAMOS A PARTICULARES ');
+INSERT INTO gifi (accno,description) VALUES ('139975', 'DEUDORES VARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('139980', 'DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA ');
+INSERT INTO gifi (accno,description) VALUES ('14', 'INVENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('1405', 'MATERIAS PRIMAS ');
+INSERT INTO gifi (accno,description) VALUES ('140599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1410', 'PRODUCTOS EN PROCESO ');
+INSERT INTO gifi (accno,description) VALUES ('141099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1415', 'OBRAS DE CONSTRUCCION EN CURSO ');
+INSERT INTO gifi (accno,description) VALUES ('141599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1417', 'OBRAS DE URBANISMO ');
+INSERT INTO gifi (accno,description) VALUES ('141799', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1420', 'CONTRATOS EN EJECUCION ');
+INSERT INTO gifi (accno,description) VALUES ('142099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1425', 'CULTIVOS EN DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('142599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1430', 'PRODUCTOS TERMINADOS ');
+INSERT INTO gifi (accno,description) VALUES ('143005', 'PRODUCTOS MANUFACTURADOS ');
+INSERT INTO gifi (accno,description) VALUES ('143010', 'PRODUCTOS EXTRAIDOS Y/O PROCESADOS ');
+INSERT INTO gifi (accno,description) VALUES ('143015', 'PRODUCTOS AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('143020', 'SUBPRODUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('143025', 'PRODUCTOS DE PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('143099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1435', 'MERCANCIAS NO FABRICADAS POR LA EMPRESA ');
+INSERT INTO gifi (accno,description) VALUES ('143599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1440', 'BIENES RAICES PARA LA VENTA ');
+INSERT INTO gifi (accno,description) VALUES ('144099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1445', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('144505', 'ESPECIES MAYORES ');
+INSERT INTO gifi (accno,description) VALUES ('144510', 'ESPECIES MENORES ');
+INSERT INTO gifi (accno,description) VALUES ('144599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1450', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('145005', 'POR URBANIZAR ');
+INSERT INTO gifi (accno,description) VALUES ('145010', 'URBANIZADOS POR CONSTRUIR ');
+INSERT INTO gifi (accno,description) VALUES ('145099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1455', 'MATERIALES, REPUESTOS Y ACCESORIOS ');
+INSERT INTO gifi (accno,description) VALUES ('145505', 'COMBUSTIBLES Y LUBRICANTES ');
+INSERT INTO gifi (accno,description) VALUES ('145510', 'ABONOS Y FERTILIZANTES ');
+INSERT INTO gifi (accno,description) VALUES ('145515', 'SEMILLAS TERMINADAS ');
+INSERT INTO gifi (accno,description) VALUES ('145520', 'FUNGICIDAS Y HERBICIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('145525', 'MATERIALES Y REPUESTOS ');
+INSERT INTO gifi (accno,description) VALUES ('145530', 'LOZA Y CRISTALERIA ');
+INSERT INTO gifi (accno,description) VALUES ('145535', 'HERRAMIENTAS ');
+INSERT INTO gifi (accno,description) VALUES ('145540', 'MEDICINAS ');
+INSERT INTO gifi (accno,description) VALUES ('145545', 'ELEMENTOS HOSPITALARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('145550', 'INSTRUMENTAL QUIRURGICO ');
+INSERT INTO gifi (accno,description) VALUES ('145555', 'DOTACION Y SUMINISTRO A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('145560', 'ELEMENTOS DE ROPERIA Y LENCERIA ');
+INSERT INTO gifi (accno,description) VALUES ('145595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('145599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1460', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('146099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1465', 'INVENTARIOS EN TRANSITO ');
+INSERT INTO gifi (accno,description) VALUES ('146599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1499', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('149905', 'PARA OBSOLESCENCIA ');
+INSERT INTO gifi (accno,description) VALUES ('149910', 'PARA DIFERENCIA DE INVENTARIO FISICO ');
+INSERT INTO gifi (accno,description) VALUES ('149915', 'PARA PERDIDAS DE INVENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('149920', 'LIFO ');
+INSERT INTO gifi (accno,description) VALUES ('15', 'PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('1504', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('150405', 'URBANOS ');
+INSERT INTO gifi (accno,description) VALUES ('150410', 'RURALES ');
+INSERT INTO gifi (accno,description) VALUES ('150499', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1506', 'MATERIALES PROYECTOS PETROLEROS ');
+INSERT INTO gifi (accno,description) VALUES ('150605', 'TUBERIAS Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('150610', 'COSTOS DE IMPORTACION MATERIALES ');
+INSERT INTO gifi (accno,description) VALUES ('150615', 'PROYECTOS DE CONSTRUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('150699', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1508', 'CONSTRUCCIONES EN CURSO ');
+INSERT INTO gifi (accno,description) VALUES ('150805', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('150810', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('150815', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('150820', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('150825', 'PROYECTOS DE EXPLORACION ');
+INSERT INTO gifi (accno,description) VALUES ('150830', 'PROYECTOS DE DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('150899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1512', 'MAQUINARIA Y EQUIPOS EN MONTAJE ');
+INSERT INTO gifi (accno,description) VALUES ('151205', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('151210', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('151215', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('151220', 'EQUIPO MEDICO-CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('151225', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('151230', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('151235', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('151240', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('151245', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('151250', 'PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('151299', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1516', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('151605', 'EDIFICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('151610', 'OFICINAS ');
+INSERT INTO gifi (accno,description) VALUES ('151615', 'ALMACENES ');
+INSERT INTO gifi (accno,description) VALUES ('151620', 'FABRICAS Y PLANTAS INDUSTRIALES ');
+INSERT INTO gifi (accno,description) VALUES ('151625', 'SALAS DE EXHIBICION Y VENTAS ');
+INSERT INTO gifi (accno,description) VALUES ('151630', 'CAFETERIA Y CASINOS ');
+INSERT INTO gifi (accno,description) VALUES ('151635', 'SILOS ');
+INSERT INTO gifi (accno,description) VALUES ('151640', 'INVERNADEROS ');
+INSERT INTO gifi (accno,description) VALUES ('151645', 'CASETAS Y CAMPAMENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('151650', 'INSTALACIONES AGROPECUARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('151655', 'VIVIENDAS PARA EMPLEADOS Y OBREROS ');
+INSERT INTO gifi (accno,description) VALUES ('151660', 'TERMINAL DE BUSES Y TAXIS ');
+INSERT INTO gifi (accno,description) VALUES ('151663', 'TERMINAL MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('151665', 'TERMINAL FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('151670', 'PARQUEADEROS, GARAJES Y DEPOSITOS ');
+INSERT INTO gifi (accno,description) VALUES ('151675', 'HANGARES ');
+INSERT INTO gifi (accno,description) VALUES ('151680', 'BODEGAS ');
+INSERT INTO gifi (accno,description) VALUES ('151695', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('151699', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1520', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('152099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1524', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('152405', 'MUEBLES Y ENSERES ');
+INSERT INTO gifi (accno,description) VALUES ('152410', 'EQUIPOS ');
+INSERT INTO gifi (accno,description) VALUES ('152495', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('152499', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1528', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('152805', 'EQUIPOS DE PROCESAMIENTO DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('152810', 'EQUIPOS DE TELECOMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('152815', 'EQUIPOS DE RADIO ');
+INSERT INTO gifi (accno,description) VALUES ('152820', 'SATELITES Y ANTENAS ');
+INSERT INTO gifi (accno,description) VALUES ('152825', 'LINEAS TELEFONICAS ');
+INSERT INTO gifi (accno,description) VALUES ('152895', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('152899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1532', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('153205', 'MEDICO ');
+INSERT INTO gifi (accno,description) VALUES ('153210', 'ODONTOLOGICO ');
+INSERT INTO gifi (accno,description) VALUES ('153215', 'LABORATORIO ');
+INSERT INTO gifi (accno,description) VALUES ('153220', 'INSTRUMENTAL ');
+INSERT INTO gifi (accno,description) VALUES ('153295', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('153299', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1536', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('153605', 'DE HABITACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('153610', 'DE COMESTIBLES Y BEBIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('153695', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('153699', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1540', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('154005', 'AUTOS, CAMIONETAS Y CAMPEROS ');
+INSERT INTO gifi (accno,description) VALUES ('154008', 'CAMIONES, VOLQUETAS Y FURGONES ');
+INSERT INTO gifi (accno,description) VALUES ('154010', 'TRACTOMULAS Y REMOLQUES ');
+INSERT INTO gifi (accno,description) VALUES ('154015', 'BUSES Y BUSETAS ');
+INSERT INTO gifi (accno,description) VALUES ('154017', 'RECOLECTORES Y CONTENEDORES ');
+INSERT INTO gifi (accno,description) VALUES ('154020', 'MONTACARGAS ');
+INSERT INTO gifi (accno,description) VALUES ('154025', 'PALAS Y GRUAS ');
+INSERT INTO gifi (accno,description) VALUES ('154030', 'MOTOCICLETAS ');
+INSERT INTO gifi (accno,description) VALUES ('154035', 'BICICLETAS ');
+INSERT INTO gifi (accno,description) VALUES ('154040', 'ESTIBAS Y CARRETAS ');
+INSERT INTO gifi (accno,description) VALUES ('154045', 'BANDAS TRANSPORTADORAS ');
+INSERT INTO gifi (accno,description) VALUES ('154095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('154099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1544', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('154405', 'BUQUES ');
+INSERT INTO gifi (accno,description) VALUES ('154410', 'LANCHAS ');
+INSERT INTO gifi (accno,description) VALUES ('154415', 'REMOLCADORAS ');
+INSERT INTO gifi (accno,description) VALUES ('154420', 'BOTES ');
+INSERT INTO gifi (accno,description) VALUES ('154425', 'BOYAS ');
+INSERT INTO gifi (accno,description) VALUES ('154430', 'AMARRES ');
+INSERT INTO gifi (accno,description) VALUES ('154435', 'CONTENEDORES Y CHASSISES ');
+INSERT INTO gifi (accno,description) VALUES ('154440', 'GABARRAS ');
+INSERT INTO gifi (accno,description) VALUES ('154495', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('154499', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1548', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('154805', 'AVIONES ');
+INSERT INTO gifi (accno,description) VALUES ('154810', 'AVIONETAS ');
+INSERT INTO gifi (accno,description) VALUES ('154815', 'HELICOPTEROS ');
+INSERT INTO gifi (accno,description) VALUES ('154820', 'TURBINAS Y MOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('154825', 'MANUALES DE ENTRENAMIENTO PERSONAL TECNICO ');
+INSERT INTO gifi (accno,description) VALUES ('154830', 'EQUIPOS DE VUELO ');
+INSERT INTO gifi (accno,description) VALUES ('154895', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('154899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1552', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('155205', 'LOCOMOTORAS ');
+INSERT INTO gifi (accno,description) VALUES ('155210', 'VAGONES ');
+INSERT INTO gifi (accno,description) VALUES ('155215', 'REDES FERREAS ');
+INSERT INTO gifi (accno,description) VALUES ('155295', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('155299', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1556', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('155605', 'INSTALACIONES PARA AGUA Y ENERGIA ');
+INSERT INTO gifi (accno,description) VALUES ('155610', 'ACUEDUCTO ACEQUIAS Y CANALIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('155615', 'PLANTAS DE GENERACION HIDRAULICA ');
+INSERT INTO gifi (accno,description) VALUES ('155620', 'PLANTAS DE GENERACION TERMICA ');
+INSERT INTO gifi (accno,description) VALUES ('155625', 'PLANTAS DE GENERACION A GAS ');
+INSERT INTO gifi (accno,description) VALUES ('155628', 'PLANTAS DE GENERACION DIESEL, GASOLINA Y PETROLEO ');
+INSERT INTO gifi (accno,description) VALUES ('155630', 'PLANTAS DE DISTRIBUCION ');
+INSERT INTO gifi (accno,description) VALUES ('155635', 'PLANTAS DE TRANSMISION Y SUBESTACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('155640', 'OLEODUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('155645', 'GASODUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('155647', 'POLIDUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('155650', 'REDES DE DISTRIBUCION ');
+INSERT INTO gifi (accno,description) VALUES ('155655', 'PLANTAS DE TRATAMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('155660', 'REDES DE RECOLECCION DE AGUAS NEGRAS ');
+INSERT INTO gifi (accno,description) VALUES ('155665', 'INSTALACIONES Y EQUIPO DE BOMBEO ');
+INSERT INTO gifi (accno,description) VALUES ('155670', 'REDES DE DISTRIBUCION DE VAPOR ');
+INSERT INTO gifi (accno,description) VALUES ('155675', 'REDES DE AIRE ');
+INSERT INTO gifi (accno,description) VALUES ('155680', 'REDES ALIMENTACION DE GAS ');
+INSERT INTO gifi (accno,description) VALUES ('155682', 'REDES EXTERNAS DE TELEFONIA ');
+INSERT INTO gifi (accno,description) VALUES ('155685', 'PLANTAS DESHIDRATADORAS ');
+INSERT INTO gifi (accno,description) VALUES ('155695', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('155699', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1560', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('156099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1562', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('156299', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1564', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('156405', 'CULTIVOS EN DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('156410', 'CULTIVOS AMORTIZABLES ');
+INSERT INTO gifi (accno,description) VALUES ('156499', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1568', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('156805', 'PAVIMENTACION Y PATIOS ');
+INSERT INTO gifi (accno,description) VALUES ('156810', 'VIAS ');
+INSERT INTO gifi (accno,description) VALUES ('156815', 'PUENTES ');
+INSERT INTO gifi (accno,description) VALUES ('156820', 'CALLES ');
+INSERT INTO gifi (accno,description) VALUES ('156825', 'AERODROMOS ');
+INSERT INTO gifi (accno,description) VALUES ('156895', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('156899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1572', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('157205', 'MINAS ');
+INSERT INTO gifi (accno,description) VALUES ('157210', 'CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('157299', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1576', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('157699', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1580', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('158099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1584', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('158405', 'ESPECIES MENORES ');
+INSERT INTO gifi (accno,description) VALUES ('158410', 'ESPECIES MAYORES ');
+INSERT INTO gifi (accno,description) VALUES ('158499', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1588', 'PROPIEDADES PLANTA Y EQUIPO EN TRANSITO ');
+INSERT INTO gifi (accno,description) VALUES ('158805', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('158810', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('158815', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('158820', 'EQUIPO MEDICO CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('158825', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('158830', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('158835', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('158840', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('158845', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('158850', 'PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('158855', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('158860', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('158865', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('158899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1592', 'DEPRECIACION ACUMULADA ');
+INSERT INTO gifi (accno,description) VALUES ('159205', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('159210', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('159215', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('159220', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('159225', 'EQUIPO MEDICO CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('159230', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('159235', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('159240', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('159245', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('159250', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('159255', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('159260', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('159265', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('159299', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1596', 'DEPRECIACION DIFERIDA ');
+INSERT INTO gifi (accno,description) VALUES ('159605', 'EXCESO FISCAL SOBRE LA CONTABLE ');
+INSERT INTO gifi (accno,description) VALUES ('159610', 'DEFECTO FISCAL SOBRE LA CONTABLE (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('159699', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1597', 'AMORTIZACION ACUMULADA ');
+INSERT INTO gifi (accno,description) VALUES ('159705', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('159710', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('159715', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('159799', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1598', 'AGOTAMIENTO ACUMULADO ');
+INSERT INTO gifi (accno,description) VALUES ('159805', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('159815', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('159820', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('159899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1599', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('159904', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('159906', 'MATERIALES PROYECTOS PETROLEROS ');
+INSERT INTO gifi (accno,description) VALUES ('159908', 'CONSTRUCCIONES EN CURSO ');
+INSERT INTO gifi (accno,description) VALUES ('159912', 'MAQUINARIA EN MONTAJE ');
+INSERT INTO gifi (accno,description) VALUES ('159916', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('159920', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('159924', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('159928', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('159932', 'EQUIPO MEDICO CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('159936', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('159940', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('159944', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('159948', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('159952', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('159956', 'ACUEDUCTOS, PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('159960', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('159962', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('159964', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('159968', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('159972', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('159980', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('159984', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('159988', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('159992', 'PROPIEDADES PLANTA Y EQUIPO EN TRANSITO ');
+INSERT INTO gifi (accno,description) VALUES ('16', 'INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('1605', 'CREDITO MERCANTIL ');
+INSERT INTO gifi (accno,description) VALUES ('160505', 'FORMADO O ESTIMADO ');
+INSERT INTO gifi (accno,description) VALUES ('160510', 'ADQUIRIDO O COMPRADO ');
+INSERT INTO gifi (accno,description) VALUES ('160599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1610', 'MARCAS ');
+INSERT INTO gifi (accno,description) VALUES ('161005', 'ADQUIRIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('161010', 'FORMADAS ');
+INSERT INTO gifi (accno,description) VALUES ('161099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1615', 'PATENTES ');
+INSERT INTO gifi (accno,description) VALUES ('161505', 'ADQUIRIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('161510', 'FORMADAS ');
+INSERT INTO gifi (accno,description) VALUES ('161599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1620', 'CONCESIONES Y FRANQUICIAS ');
+INSERT INTO gifi (accno,description) VALUES ('162005', 'CONCESIONES ');
+INSERT INTO gifi (accno,description) VALUES ('162010', 'FRANQUICIAS ');
+INSERT INTO gifi (accno,description) VALUES ('162099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1625', 'DERECHOS ');
+INSERT INTO gifi (accno,description) VALUES ('162505', 'DERECHOS DE AUTOR ');
+INSERT INTO gifi (accno,description) VALUES ('162510', 'PUESTO DE BOLSA ');
+INSERT INTO gifi (accno,description) VALUES ('162515', 'EN FIDEICOMISOS INMOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('162520', 'EN FIDEICOMISOS DE GARANTIA ');
+INSERT INTO gifi (accno,description) VALUES ('162525', 'EN FIDEICOMISOS DE ADMINISTRACION ');
+INSERT INTO gifi (accno,description) VALUES ('162595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('162599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1630', 'KNOW HOW ');
+INSERT INTO gifi (accno,description) VALUES ('163099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1635', 'LICENCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('163599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1698', 'AMORTIZACION ACUMULADA ');
+INSERT INTO gifi (accno,description) VALUES ('169805', 'CREDITO MERCANTIL ');
+INSERT INTO gifi (accno,description) VALUES ('169810', 'MARCAS ');
+INSERT INTO gifi (accno,description) VALUES ('169815', 'PATENTES ');
+INSERT INTO gifi (accno,description) VALUES ('169820', 'CONCESIONES Y FRANQUICIAS ');
+INSERT INTO gifi (accno,description) VALUES ('169830', 'DERECHOS ');
+INSERT INTO gifi (accno,description) VALUES ('169835', 'KNOW HOW ');
+INSERT INTO gifi (accno,description) VALUES ('169840', 'LICENCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('169899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1699', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('17', 'DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('1705', 'GASTOS PAGADOS POR ANTICIPADO ');
+INSERT INTO gifi (accno,description) VALUES ('170505', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('170510', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('170515', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('170520', 'SEGUROS Y FIANZAS ');
+INSERT INTO gifi (accno,description) VALUES ('170525', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('170530', 'BODEGAJES ');
+INSERT INTO gifi (accno,description) VALUES ('170535', 'MANTENIMIENTO EQUIPOS ');
+INSERT INTO gifi (accno,description) VALUES ('170540', 'SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('170545', 'SUSCRIPCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('170595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('1710', 'CARGOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('171004', 'ORGANIZACION Y PREOPERATIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('171008', 'REMODELACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('171012', 'ESTUDIOS, INVESTIGACIONES Y PROYECTOS ');
+INSERT INTO gifi (accno,description) VALUES ('171016', 'PROGRAMAS PARA COMPUTADOR (SOFTWARE) ');
+INSERT INTO gifi (accno,description) VALUES ('171020', 'UTILES Y PAPELERIA ');
+INSERT INTO gifi (accno,description) VALUES ('171024', 'MEJORAS A PROPIEDADES AJENAS ');
+INSERT INTO gifi (accno,description) VALUES ('171028', 'CONTRIBUCIONES Y AFILIACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('171032', 'ENTRENAMIENTO DE PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('171036', 'FERIAS Y EXPOSICIONES ');
+INSERT INTO gifi (accno,description) VALUES ('171040', 'LICENCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('171044', 'PUBLICIDAD, PROPAGANDA Y AVISOS ');
+INSERT INTO gifi (accno,description) VALUES ('171048', 'ELEMENTOS DE ASEO Y CAFETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('171052', 'MOLDES Y TROQUELES ');
+INSERT INTO gifi (accno,description) VALUES ('171056', 'INSTRUMENTAL QUIRURGICO ');
+INSERT INTO gifi (accno,description) VALUES ('171060', 'DOTACION Y SUMINISTRO A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('171064', 'ELEMENTOS DE ROPERIA Y LENCERIA ');
+INSERT INTO gifi (accno,description) VALUES ('171068', 'LOZA Y CRISTALERIA ');
+INSERT INTO gifi (accno,description) VALUES ('171072', 'DESCUENTO EN COLOCACION DE BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('171076', 'IMPUESTO DE RENTA DIFERIDO "DEBITOS" POR DIFERENCIAS TEMPORALES ');
+INSERT INTO gifi (accno,description) VALUES ('171080', 'CONCURSOS Y LICITACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('171095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('171099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1715', 'COSTOS DE EXPLORACION POR AMORTIZAR ');
+INSERT INTO gifi (accno,description) VALUES ('171505', 'POZOS SECOS ');
+INSERT INTO gifi (accno,description) VALUES ('171510', 'POZOS NO COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('171515', 'OTROS COSTOS DE EXPLORACION ');
+INSERT INTO gifi (accno,description) VALUES ('171599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1720', 'COSTOS DE EXPLOTACION Y DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('172005', 'PERFORACION Y EXPLOTACION ');
+INSERT INTO gifi (accno,description) VALUES ('172010', 'PERFORACIONES CAMPOS EN DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('172015', 'FACILIDADES DE PRODUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('172020', 'SERVICIO A POZOS ');
+INSERT INTO gifi (accno,description) VALUES ('172099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1730', 'CARGOS POR CORRECCION MONETARIA DIFERIDA ');
+INSERT INTO gifi (accno,description) VALUES ('1798', 'AMORTIZACION ACUMULADA ');
+INSERT INTO gifi (accno,description) VALUES ('179805', 'COSTOS DE EXPLORACION POR AMORTIZAR ');
+INSERT INTO gifi (accno,description) VALUES ('179810', 'COSTOS DE EXPLOTACION Y DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('179899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('18', 'OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('1805', 'BIENES DE ARTE Y CULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('180505', 'OBRAS DE ARTE ');
+INSERT INTO gifi (accno,description) VALUES ('180510', 'BIBLIOTECAS ');
+INSERT INTO gifi (accno,description) VALUES ('180595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('180599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1895', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('189505', 'MAQUINAS PORTEADORAS ');
+INSERT INTO gifi (accno,description) VALUES ('189510', 'BIENES ENTREGADOS EN COMODATO ');
+INSERT INTO gifi (accno,description) VALUES ('189515', 'AMORTIZACION ACUMULADA DE BIENES ENTREGADOS EN COMODATO (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('189520', 'BIENES RECIBIDOS EN PAGO ');
+INSERT INTO gifi (accno,description) VALUES ('189525', 'DERECHOS SUCESORALES ');
+INSERT INTO gifi (accno,description) VALUES ('189530', 'ESTAMPILLAS ');
+INSERT INTO gifi (accno,description) VALUES ('189595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('189599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('1899', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('189905', 'BIENES DE ARTE Y CULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('189995', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('19', 'VALORIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('1905', 'DE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('190505', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('190510', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('190515', 'DERECHOS FIDUCIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('1910', 'DE PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('191004', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('191006', 'MATERIALES PROYECTOS PETROLEROS ');
+INSERT INTO gifi (accno,description) VALUES ('191008', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('191012', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('191016', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('191020', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('191024', 'EQUIPO MEDICO CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('191028', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('191032', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('191036', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('191040', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('191044', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('191048', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('191052', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('191056', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('191060', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('191064', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('191068', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('191072', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('191076', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('191080', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('1995', 'DE OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('199505', 'BIENES DE ARTE Y CULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('199510', 'BIENES ENTREGADOS EN COMODATO ');
+INSERT INTO gifi (accno,description) VALUES ('199515', 'BIENES RECIBIDOS EN PAGO ');
+INSERT INTO gifi (accno,description) VALUES ('199520', 'INVENTARIO DE SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('2', 'PASIVO ');
+INSERT INTO gifi (accno,description) VALUES ('21', 'OBLIGACIONES FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('2105', 'BANCOS NACIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('210505', 'SOBREGIROS ');
+INSERT INTO gifi (accno,description) VALUES ('210510', 'PAGARES ');
+INSERT INTO gifi (accno,description) VALUES ('210515', 'CARTAS DE CREDITO ');
+INSERT INTO gifi (accno,description) VALUES ('210520', 'ACEPTACIONES BANCARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('2110', 'BANCOS DEL EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('211005', 'SOBREGIROS ');
+INSERT INTO gifi (accno,description) VALUES ('211010', 'PAGARES ');
+INSERT INTO gifi (accno,description) VALUES ('211015', 'CARTAS DE CREDITO ');
+INSERT INTO gifi (accno,description) VALUES ('211020', 'ACEPTACIONES BANCARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('2115', 'CORPORACIONES FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('211505', 'PAGARES ');
+INSERT INTO gifi (accno,description) VALUES ('211510', 'ACEPTACIONES FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('211515', 'CARTAS DE CREDITO ');
+INSERT INTO gifi (accno,description) VALUES ('2120', 'COMPAŃIAS DE FINANCIAMIENTO COMERCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('212005', 'PAGARES ');
+INSERT INTO gifi (accno,description) VALUES ('212010', 'ACEPTACIONES FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('2125', 'CORPORACIONES DE AHORRO Y VIVIENDA ');
+INSERT INTO gifi (accno,description) VALUES ('212505', 'SOBREGIROS ');
+INSERT INTO gifi (accno,description) VALUES ('212510', 'PAGARES ');
+INSERT INTO gifi (accno,description) VALUES ('212515', 'HIPOTECARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('2130', 'ENTIDADES FINANCIERAS DEL EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('2135', 'COMPROMISOS DE RECOMPRA DE INVERSIONES NEGOCIADAS ');
+INSERT INTO gifi (accno,description) VALUES ('213505', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('213510', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('213515', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('213520', 'CEDULAS ');
+INSERT INTO gifi (accno,description) VALUES ('213525', 'CERTIFICADOS ');
+INSERT INTO gifi (accno,description) VALUES ('213530', 'PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('213535', 'TITULOS ');
+INSERT INTO gifi (accno,description) VALUES ('213540', 'ACEPTACIONES BANCARIAS O FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('213595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2140', 'COMPROMISOS DE RECOMPRA DE CARTERA NEGOCIADA ');
+INSERT INTO gifi (accno,description) VALUES ('2145', 'OBLIGACIONES GUBERNAMENTALES ');
+INSERT INTO gifi (accno,description) VALUES ('214505', 'GOBIERNO NACIONAL ');
+INSERT INTO gifi (accno,description) VALUES ('214510', 'ENTIDADES OFICIALES ');
+INSERT INTO gifi (accno,description) VALUES ('2195', 'OTRAS OBLIGACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('219505', 'PARTICULARES ');
+INSERT INTO gifi (accno,description) VALUES ('219510', 'COMPAŃIAS VINCULADAS ');
+INSERT INTO gifi (accno,description) VALUES ('219515', 'CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('219520', 'SOCIOS O ACCIONISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('219525', 'FONDOS Y COOPERATIVAS ');
+INSERT INTO gifi (accno,description) VALUES ('219595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('22', 'PROVEEDORES ');
+INSERT INTO gifi (accno,description) VALUES ('2205', 'NACIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('2210', 'DEL EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('2215', 'CUENTAS CORRIENTES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('2220', 'CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('2225', 'COMPAŃIAS VINCULADAS ');
+INSERT INTO gifi (accno,description) VALUES ('23', 'CUENTAS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('2305', 'CUENTAS CORRIENTES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('2310', 'A CASA MATRIZ ');
+INSERT INTO gifi (accno,description) VALUES ('2315', 'A COMPAŃIAS VINCULADAS ');
+INSERT INTO gifi (accno,description) VALUES ('2320', 'A CONTRATISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('2330', 'ORDENES DE COMPRA POR UTILIZAR ');
+INSERT INTO gifi (accno,description) VALUES ('2335', 'COSTOS Y GASTOS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('233505', 'GASTOS FINANCIEROS ');
+INSERT INTO gifi (accno,description) VALUES ('233510', 'GASTOS LEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('233515', 'LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('233520', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('233525', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('233530', 'SERVICIOS TECNICOS ');
+INSERT INTO gifi (accno,description) VALUES ('233535', 'SERVICIOS DE MANTENIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('233540', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('233545', 'TRANSPORTES, FLETES Y ACARREOS ');
+INSERT INTO gifi (accno,description) VALUES ('233550', 'SERVICIOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('233555', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('233560', 'GASTOS DE VIAJE ');
+INSERT INTO gifi (accno,description) VALUES ('233565', 'GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS ');
+INSERT INTO gifi (accno,description) VALUES ('233570', 'SERVICIOS ADUANEROS ');
+INSERT INTO gifi (accno,description) VALUES ('233595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2340', 'INSTALAMENTOS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('2345', 'ACREEDORES OFICIALES ');
+INSERT INTO gifi (accno,description) VALUES ('2350', 'REGALIAS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('2355', 'DEUDAS CON ACCIONISTAS O SOCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('235505', 'ACCIONISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('235510', 'SOCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('2360', 'DIVIDENDOS O PARTICIPACIONES POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('236005', 'DIVIDENDOS ');
+INSERT INTO gifi (accno,description) VALUES ('236010', 'PARTICIPACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('2365', 'RETENCION EN LA FUENTE ');
+INSERT INTO gifi (accno,description) VALUES ('236505', 'SALARIOS Y PAGOS LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('236510', 'DIVIDENDOS Y/O PARTICIPACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('236515', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('236520', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('236525', 'SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('236530', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('236535', 'RENDIMIENTOS FINANCIEROS ');
+INSERT INTO gifi (accno,description) VALUES ('236540', 'COMPRAS ');
+INSERT INTO gifi (accno,description) VALUES ('236545', 'LOTERIAS, RIFAS, APUESTAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('236550', 'POR PAGOS AL EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('236555', 'POR INGRESOS OBTENIDOS EN EL EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('236560', 'ENAJENACION PROPIEDADES PLANTA Y EQUIPO PERSONAS NATURALES ');
+INSERT INTO gifi (accno,description) VALUES ('236565', 'POR IMPUESTO DE TIMBRE ');
+INSERT INTO gifi (accno,description) VALUES ('236570', 'OTRAS RETENCIONES Y PATRIMONIO ');
+INSERT INTO gifi (accno,description) VALUES ('236575', 'AUTORRETENCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('2370', 'RETENCIONES Y APORTES DE NOMINA ');
+INSERT INTO gifi (accno,description) VALUES ('237005', 'APORTES AL I.S.S. ');
+INSERT INTO gifi (accno,description) VALUES ('237010', 'APORTES AL I.C.B.F., SENA Y CAJAS DE COMPENSACION ');
+INSERT INTO gifi (accno,description) VALUES ('237015', 'APORTES AL F.I.C. ');
+INSERT INTO gifi (accno,description) VALUES ('237025', 'EMBARGOS JUDICIALES ');
+INSERT INTO gifi (accno,description) VALUES ('237030', 'LIBRANZAS ');
+INSERT INTO gifi (accno,description) VALUES ('237035', 'SINDICATOS ');
+INSERT INTO gifi (accno,description) VALUES ('237040', 'COOPERATIVAS ');
+INSERT INTO gifi (accno,description) VALUES ('237045', 'FONDOS ');
+INSERT INTO gifi (accno,description) VALUES ('237095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2375', 'CUOTAS POR DEVOLVER ');
+INSERT INTO gifi (accno,description) VALUES ('2380', 'ACREEDORES VARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('238005', 'DEPOSITARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('238010', 'COMISIONISTAS DE BOLSAS ');
+INSERT INTO gifi (accno,description) VALUES ('238015', 'SOCIEDAD ADMINISTRADORA - FONDOS DE INVERSION ');
+INSERT INTO gifi (accno,description) VALUES ('238020', 'REINTEGROS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('238025', 'FONDO DE PERSEVERANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('238030', 'FONDOS DE CESANTIAS Y/O PENSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('238035', 'DONACIONES ASIGNADAS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('238095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('24', 'IMPUESTOS, GRAVAMENES Y TASAS ');
+INSERT INTO gifi (accno,description) VALUES ('2404', 'DE RENTA Y COMPLEMENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('240405', 'VIGENCIA FISCAL CORRIENTE ');
+INSERT INTO gifi (accno,description) VALUES ('240410', 'VIGENCIAS FISCALES ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('2408', 'IMPUESTO SOBRE LAS VENTAS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('2412', 'DE INDUSTRIA Y COMERCIO ');
+INSERT INTO gifi (accno,description) VALUES ('241205', 'VIGENCIA FISCAL CORRIENTE ');
+INSERT INTO gifi (accno,description) VALUES ('241210', 'VIGENCIAS FISCALES ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('2416', 'A LA PROPIEDAD RAIZ ');
+INSERT INTO gifi (accno,description) VALUES ('2420', 'DERECHOS SOBRE INSTRUMENTOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('2424', 'DE VALORIZACION ');
+INSERT INTO gifi (accno,description) VALUES ('242405', 'VIGENCIA FISCAL CORRIENTE ');
+INSERT INTO gifi (accno,description) VALUES ('242410', 'VIGENCIAS FISCALES ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('2428', 'DE TURISMO ');
+INSERT INTO gifi (accno,description) VALUES ('2432', 'TASA POR UTILIZACION DE PUERTOS ');
+INSERT INTO gifi (accno,description) VALUES ('2436', 'DE VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('243605', 'VIGENCIA FISCAL CORRIENTE ');
+INSERT INTO gifi (accno,description) VALUES ('243610', 'VIGENCIAS FISCALES ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('2440', 'DE ESPECTACULOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('2444', 'DE HIDROCARBUROS Y MINAS ');
+INSERT INTO gifi (accno,description) VALUES ('244405', 'DE HIDROCARBUROS ');
+INSERT INTO gifi (accno,description) VALUES ('244410', 'DE MINAS ');
+INSERT INTO gifi (accno,description) VALUES ('2448', 'REGALIAS E IMPUESTOS A LA PEQUEŃA Y MEDIANA MINERIA ');
+INSERT INTO gifi (accno,description) VALUES ('2452', 'A LAS EXPORTACIONES CAFETERAS ');
+INSERT INTO gifi (accno,description) VALUES ('2456', 'A LAS IMPORTACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('2460', 'CUOTAS DE FOMENTO ');
+INSERT INTO gifi (accno,description) VALUES ('2464', 'DE LICORES, CERVEZAS Y CIGARRILLOS ');
+INSERT INTO gifi (accno,description) VALUES ('246405', 'DE LICORES ');
+INSERT INTO gifi (accno,description) VALUES ('246410', 'DE CERVEZAS ');
+INSERT INTO gifi (accno,description) VALUES ('246415', 'DE CIGARRILLOS ');
+INSERT INTO gifi (accno,description) VALUES ('2468', 'AL SACRIFICIO DE GANADO ');
+INSERT INTO gifi (accno,description) VALUES ('2472', 'AL AZAR Y JUEGOS ');
+INSERT INTO gifi (accno,description) VALUES ('2476', 'GRAVAMENES Y REGALIAS POR UTILIZACION DEL SUELO ');
+INSERT INTO gifi (accno,description) VALUES ('2495', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('25', 'OBLIGACIONES LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('2505', 'SALARIOS POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('2510', 'CESANTIAS CONSOLIDADAS ');
+INSERT INTO gifi (accno,description) VALUES ('251005', 'LEY LABORAL ANTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('251010', 'LEY 50 DE 1990 Y NORMAS POSTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('2515', 'INTERESES SOBRE CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('2520', 'PRIMA DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('2525', 'VACACIONES CONSOLIDADAS ');
+INSERT INTO gifi (accno,description) VALUES ('2530', 'PRESTACIONES EXTRALEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('253005', 'PRIMAS ');
+INSERT INTO gifi (accno,description) VALUES ('253010', 'AUXILIOS ');
+INSERT INTO gifi (accno,description) VALUES ('253015', 'DOTACION Y SUMINISTRO A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('253020', 'BONIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('253025', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('253095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('2532', 'PENSIONES POR PAGAR ');
+INSERT INTO gifi (accno,description) VALUES ('2535', 'CUOTAS PARTES PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('2540', 'INDEMNIZACIONES LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('26', 'PASIVOS ESTIMADOS Y PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('2605', 'PARA COSTOS Y GASTOS ');
+INSERT INTO gifi (accno,description) VALUES ('260505', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('260510', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('260515', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('260520', 'SERVICIOS TECNICOS ');
+INSERT INTO gifi (accno,description) VALUES ('260525', 'TRANSPORTES, FLETES Y ACARREOS ');
+INSERT INTO gifi (accno,description) VALUES ('260530', 'GASTOS DE VIAJE ');
+INSERT INTO gifi (accno,description) VALUES ('260535', 'SERVICIOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('260540', 'REGALIAS ');
+INSERT INTO gifi (accno,description) VALUES ('260545', 'GARANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('260550', 'MATERIALES Y REPUESTOS ');
+INSERT INTO gifi (accno,description) VALUES ('260595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2610', 'PARA OBLIGACIONES LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('261005', 'CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('261010', 'INTERESES SOBRE CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('261015', 'VACACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('261020', 'PRIMA DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('261025', 'PRESTACIONES EXTRALEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('261030', 'VIATICOS ');
+INSERT INTO gifi (accno,description) VALUES ('261095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('2615', 'PARA OBLIGACIONES FISCALES ');
+INSERT INTO gifi (accno,description) VALUES ('261505', 'DE RENTA Y COMPLEMENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('261510', 'DE INDUSTRIA Y COMERCIO ');
+INSERT INTO gifi (accno,description) VALUES ('261515', 'TASA POR UTILIZACION DE PUERTOS ');
+INSERT INTO gifi (accno,description) VALUES ('261520', 'DE VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('261525', 'DE HIDROCARBUROS Y MINAS ');
+INSERT INTO gifi (accno,description) VALUES ('261595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2620', 'PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('262005', 'CALCULO ACTUARIAL PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('262010', 'PENSIONES DE JUBILACION POR AMORTIZAR (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('2625', 'PARA OBRAS DE URBANISMO ');
+INSERT INTO gifi (accno,description) VALUES ('262505', 'ACUEDUCTO Y ALCANTARILLADO ');
+INSERT INTO gifi (accno,description) VALUES ('262510', 'ENERGIA ELECTRICA ');
+INSERT INTO gifi (accno,description) VALUES ('262515', 'TELEFONOS ');
+INSERT INTO gifi (accno,description) VALUES ('262595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2630', 'PARA MANTENIMIENTO Y REPARACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('263005', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('263010', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('263015', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('263020', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('263025', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('263030', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('263035', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('263040', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('263045', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('263050', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('263055', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('263060', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('263065', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('263070', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('263075', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('263080', 'VIAS DE CUMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('263085', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('263095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2635', 'PARA CONTINGENCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('263505', 'MULTAS Y SANCIONES AUTORIDADES ADMINISTRATIVAS ');
+INSERT INTO gifi (accno,description) VALUES ('263510', 'INTERESES POR MULTAS Y SANCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('263515', 'RECLAMOS ');
+INSERT INTO gifi (accno,description) VALUES ('263520', 'LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('263525', 'CIVILES ');
+INSERT INTO gifi (accno,description) VALUES ('263530', 'PENALES ');
+INSERT INTO gifi (accno,description) VALUES ('263535', 'ADMINISTRATIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('263540', 'COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('263595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('2640', 'PARA OBLIGACIONES DE GARANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('2695', 'PROVISIONES DIVERSAS ');
+INSERT INTO gifi (accno,description) VALUES ('269505', 'PARA BENEFICENCIA ');
+INSERT INTO gifi (accno,description) VALUES ('269510', 'PARA COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('269515', 'PARA PERDIDA EN TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('269520', 'PARA OPERACION ');
+INSERT INTO gifi (accno,description) VALUES ('269525', 'PARA PROTECCION DE BIENES AGOTABLES ');
+INSERT INTO gifi (accno,description) VALUES ('269530', 'PARA AJUSTES EN REDENCION DE UNIDADES ');
+INSERT INTO gifi (accno,description) VALUES ('269535', 'AUTOSEGURO ');
+INSERT INTO gifi (accno,description) VALUES ('269540', 'PLANES Y PROGRAMAS DE REFORESTACION Y ELECTRIFICACION ');
+INSERT INTO gifi (accno,description) VALUES ('269595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('27', 'DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('2705', 'INGRESOS RECIBIDOS POR ANTICIPADO ');
+INSERT INTO gifi (accno,description) VALUES ('270505', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('270510', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('270515', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('270520', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('270525', 'SERVICIOS TECNICOS ');
+INSERT INTO gifi (accno,description) VALUES ('270530', 'DE SUSCRIPTORES ');
+INSERT INTO gifi (accno,description) VALUES ('270535', 'TRANSPORTES, FLETES Y ACARREOS ');
+INSERT INTO gifi (accno,description) VALUES ('270540', 'MERCANCIA EN TRANSITO YA VENDIDA ');
+INSERT INTO gifi (accno,description) VALUES ('270545', 'MATRICULAS Y PENSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('270550', 'CUOTAS DE ADMINISTRACION ');
+INSERT INTO gifi (accno,description) VALUES ('270595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2710', 'ABONOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('271005', 'REAJUSTE DEL SISTEMA ');
+INSERT INTO gifi (accno,description) VALUES ('2715', 'UTILIDAD DIFERIDA EN VENTAS A PLAZOS ');
+INSERT INTO gifi (accno,description) VALUES ('2720', 'CREDITO POR CORRECCION MONETARIA DIFERIDA ');
+INSERT INTO gifi (accno,description) VALUES ('2725', 'IMPUESTOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('272505', 'POR DEPRECIACION FLEXIBLE ');
+INSERT INTO gifi (accno,description) VALUES ('272595', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('272599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('28', 'OTROS PASIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('2805', 'ANTICIPOS Y AVANCES RECIBIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('280505', 'DE CLIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('280510', 'SOBRE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('280515', 'PARA OBRAS EN PROCESO ');
+INSERT INTO gifi (accno,description) VALUES ('280595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2810', 'DEPOSITOS RECIBIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('281005', 'PARA FUTURA SUSCRIPCION DE ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('281010', 'PARA FUTURO PAGO DE CUOTAS O DERECHOS SOCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('281015', 'PARA GARANTIA EN LA PRESTACION DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('281020', 'PARA GARANTIA DE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('281025', 'DE LICITACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('281030', 'DE MANEJO DE BIENES ');
+INSERT INTO gifi (accno,description) VALUES ('281035', 'FONDO DE RESERVA ');
+INSERT INTO gifi (accno,description) VALUES ('281095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('2815', 'INGRESOS RECIBIDOS PARA TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('281505', 'VALORES RECIBIDOS PARA TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('281510', 'VENTA POR CUENTA DE TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('2820', 'CUENTAS DE OPERACION CONJUNTA ');
+INSERT INTO gifi (accno,description) VALUES ('2825', 'RETENCIONES A TERCEROS SOBRE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('282505', 'CUMPLIMIENTO OBLIGACIONES LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('282510', 'PARA ESTABILIDAD DE OBRA ');
+INSERT INTO gifi (accno,description) VALUES ('282515', 'GARANTIA CUMPLIMIENTO DE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('2830', 'EMBARGOS JUDICIALES ');
+INSERT INTO gifi (accno,description) VALUES ('283005', 'INDEMNIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('283010', 'DEPOSITOS JUDICIALES ');
+INSERT INTO gifi (accno,description) VALUES ('2835', 'ACREEDORES DEL SISTEMA ');
+INSERT INTO gifi (accno,description) VALUES ('283505', 'CUOTAS NETAS ');
+INSERT INTO gifi (accno,description) VALUES ('283510', 'GRUPOS EN FORMACION ');
+INSERT INTO gifi (accno,description) VALUES ('2840', 'CUENTAS EN PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('2895', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('289505', 'PRESTAMOS DE PRODUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('289510', 'REEMBOLSO DE COSTOS EXPLORATORIOS ');
+INSERT INTO gifi (accno,description) VALUES ('289515', 'PROGRAMA DE EXTENSION AGROPECUARIA ');
+INSERT INTO gifi (accno,description) VALUES ('29', 'BONOS Y PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('2905', 'BONOS EN CIRCULACION ');
+INSERT INTO gifi (accno,description) VALUES ('290505', 'GARANTIA GENERAL ');
+INSERT INTO gifi (accno,description) VALUES ('290510', 'GARANTIA ESPECIFICA ');
+INSERT INTO gifi (accno,description) VALUES ('2910', 'BONOS OBLIGATORIAMENTE CONVERTIBLES EN ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('2915', 'PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('3', 'PATRIMONIO ');
+INSERT INTO gifi (accno,description) VALUES ('31', 'CAPITAL SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('3105', 'CAPITAL SUSCRITO Y PAGADO ');
+INSERT INTO gifi (accno,description) VALUES ('310505', 'CAPITAL AUTORIZADO ');
+INSERT INTO gifi (accno,description) VALUES ('310510', 'CAPITAL POR SUSCRIBIR (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('310515', 'CAPITAL SUSCRITO POR COBRAR (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('3110', 'ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL PROPIAS READQUIRIDAS (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('311005', 'ACCIONES PROPIAS READQUIRIDAS (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('311010', 'CUOTAS O PARTES DE INTERES SOCIAL PROPIAS READQUIRIDAS (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('3115', 'APORTES SOCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('311505', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('311510', 'APORTES DE SOCIOS - FONDO MUTUO DE INVERSION ');
+INSERT INTO gifi (accno,description) VALUES ('311515', 'CONTRIBUCION DE LA EMPRESA - FONDO MUTUO DE INVERSION ');
+INSERT INTO gifi (accno,description) VALUES ('311520', 'SUSCRIPCIONES DEL PUBLICO ');
+INSERT INTO gifi (accno,description) VALUES ('3120', 'CAPITAL ASIGNADO ');
+INSERT INTO gifi (accno,description) VALUES ('3125', 'INVERSION SUPLEMENTARIA AL CAPITAL ASIGNADO ');
+INSERT INTO gifi (accno,description) VALUES ('3130', 'CAPITAL DE PERSONAS NATURALES ');
+INSERT INTO gifi (accno,description) VALUES ('3135', 'APORTES DEL ESTADO ');
+INSERT INTO gifi (accno,description) VALUES ('3140', 'FONDO SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('32', 'SUPERAVIT DE CAPITAL ');
+INSERT INTO gifi (accno,description) VALUES ('3205', 'PRIMA EN COLOCACION DE ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('320505', 'PRIMA EN COLOCACION DE ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('320510', 'PRIMA EN COLOCACION DE ACCIONES POR COBRAR (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('320515', 'PRIMA EN COLOCACION DE CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('3210', 'DONACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('321005', 'EN DINERO ');
+INSERT INTO gifi (accno,description) VALUES ('321010', 'EN VALORES MOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('321015', 'EN BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('321020', 'EN BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('321025', 'EN INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('3215', 'CREDITO MERCANTIL ');
+INSERT INTO gifi (accno,description) VALUES ('33', 'RESERVAS ');
+INSERT INTO gifi (accno,description) VALUES ('3305', 'RESERVAS OBLIGATORIAS ');
+INSERT INTO gifi (accno,description) VALUES ('330505', 'RESERVA LEGAL ');
+INSERT INTO gifi (accno,description) VALUES ('330510', 'RESERVAS POR DISPOSICIONES FISCALES ');
+INSERT INTO gifi (accno,description) VALUES ('330515', 'RESERVA PARA READQUISICION DE ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('330517', 'RESERVA PARA READQUISICION DE CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('330520', 'RESERVA PARA EXTENSION AGROPECUARIA ');
+INSERT INTO gifi (accno,description) VALUES ('330525', 'RESERVA LEY 7a. DE 1990 ');
+INSERT INTO gifi (accno,description) VALUES ('330530', 'RESERVA PARA REPOSICION DE SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('330535', 'RESERVA LEY 4a DE 1980 ');
+INSERT INTO gifi (accno,description) VALUES ('330595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('3310', 'RESERVAS ESTATUTARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('331005', 'PARA FUTURAS CAPITALIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('331010', 'PARA REPOSICION DE ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('331015', 'PARA FUTUROS ENSANCHES ');
+INSERT INTO gifi (accno,description) VALUES ('331095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('3315', 'RESERVAS OCASIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('331505', 'PARA BENEFICENCIA Y CIVISMO ');
+INSERT INTO gifi (accno,description) VALUES ('331510', 'PARA FUTURAS CAPITALIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('331515', 'PARA FUTUROS ENSANCHES ');
+INSERT INTO gifi (accno,description) VALUES ('331520', 'PARA ADQUISICION O REPOSICION DE PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('331525', 'PARA INVESTIGACIONES Y DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('331530', 'PARA FOMENTO ECONOMICO ');
+INSERT INTO gifi (accno,description) VALUES ('331535', 'PARA CAPITAL DE TRABAJO ');
+INSERT INTO gifi (accno,description) VALUES ('331540', 'PARA ESTABILIZACION DE RENDIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('331545', 'A DISPOSICION DEL MAXIMO ORGANO SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('331595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('34', 'REVALORIZACION DEL PATRIMONIO ');
+INSERT INTO gifi (accno,description) VALUES ('3405', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('340505', 'DE CAPITAL SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('340510', 'DE SUPERAVIT DE CAPITAL ');
+INSERT INTO gifi (accno,description) VALUES ('340515', 'DE RESERVAS ');
+INSERT INTO gifi (accno,description) VALUES ('340520', 'DE RESULTADOS DE EJERCICIOS ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('340525', 'DE ACTIVOS EN PERIODO IMPRODUCTIVO ');
+INSERT INTO gifi (accno,description) VALUES ('3410', 'SANEAMIENTO FISCAL ');
+INSERT INTO gifi (accno,description) VALUES ('3415', 'AJUSTES POR INFLACION DECRETO 3019 DE 1989 ');
+INSERT INTO gifi (accno,description) VALUES ('35', 'DIVIDENDOS O PARTICIPACIONES DECRETADOS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('3505', 'DIVIDENDOS DECRETADOS EN ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('3510', 'PARTICIPACIONES DECRETADAS EN CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('36', 'RESULTADOS DEL EJERCICIO ');
+INSERT INTO gifi (accno,description) VALUES ('3605', 'UTILIDAD DEL EJERCICIO ');
+INSERT INTO gifi (accno,description) VALUES ('360505', 'UTILIDAD DEL EJERCICIO ');
+INSERT INTO gifi (accno,description) VALUES ('360510', 'UTILIDAD POR EXPOSICION A LA INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('3610', 'PERDIDA DEL EJERCICIO ');
+INSERT INTO gifi (accno,description) VALUES ('361005', 'PERDIDA DEL EJERCICIO ');
+INSERT INTO gifi (accno,description) VALUES ('361010', 'PERDIDA POR EXPOSICION A LA INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('37', 'RESULTADOS DE EJERCICIOS ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('3705', 'UTILIDADES O EXCEDENTES ACUMULADOS ');
+INSERT INTO gifi (accno,description) VALUES ('3710', 'PERDIDAS ACUMULADAS ');
+INSERT INTO gifi (accno,description) VALUES ('38', 'SUPERAVIT POR VALORIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('3805', 'DE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('380505', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('380510', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('380515', 'DERECHOS FIDUCIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('3810', 'DE PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('381004', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('381006', 'MATERIALES PROYECTOS PETROLEROS ');
+INSERT INTO gifi (accno,description) VALUES ('381008', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('381012', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('381016', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('381020', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('381024', 'EQUIPO MEDICO CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('381028', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('381032', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('381036', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('381040', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('381044', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('381048', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('381052', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('381056', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('381060', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('381064', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('381068', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('381072', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('381076', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('381080', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('3895', 'DE OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('389505', 'BIENES DE ARTE Y CULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('389510', 'BIENES ENTREGADOS EN COMODATO ');
+INSERT INTO gifi (accno,description) VALUES ('389515', 'BIENES RECIBIDOS EN PAGO ');
+INSERT INTO gifi (accno,description) VALUES ('389520', 'INVENTARIO DE SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('4', 'INGRESOS ');
+INSERT INTO gifi (accno,description) VALUES ('41', 'OPERACIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('4105', 'AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('410505', 'CULTIVO DE CEREALES ');
+INSERT INTO gifi (accno,description) VALUES ('410510', 'CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES ');
+INSERT INTO gifi (accno,description) VALUES ('410515', 'CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS ');
+INSERT INTO gifi (accno,description) VALUES ('410520', 'CULTIVO DE CAFE ');
+INSERT INTO gifi (accno,description) VALUES ('410525', 'CULTIVO DE FLORES ');
+INSERT INTO gifi (accno,description) VALUES ('410530', 'CULTIVO DE CAŃA DE AZUCAR ');
+INSERT INTO gifi (accno,description) VALUES ('410535', 'CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL ');
+INSERT INTO gifi (accno,description) VALUES ('410540', 'CULTIVO DE BANANO ');
+INSERT INTO gifi (accno,description) VALUES ('410545', 'OTROS CULTIVOS AGRICOLAS ');
+INSERT INTO gifi (accno,description) VALUES ('410550', 'CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS ');
+INSERT INTO gifi (accno,description) VALUES ('410555', 'CRIA DE GANADO CABALLAR Y VACUNO. ');
+INSERT INTO gifi (accno,description) VALUES ('410560', 'PRODUCCION AVICOLA ');
+INSERT INTO gifi (accno,description) VALUES ('410565', 'CRIA DE OTROS ANIMALES ');
+INSERT INTO gifi (accno,description) VALUES ('410570', 'SERVICIOS AGRICOLAS Y GANADEROS ');
+INSERT INTO gifi (accno,description) VALUES ('410575', 'ACTIVIDAD DE CAZA ');
+INSERT INTO gifi (accno,description) VALUES ('410580', 'ACTIVIDAD DE SILVICULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('410599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4110', 'PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('411005', 'ACTIVIDAD DE PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('411010', 'EXPLOTACION DE CRIADEROS DE PECES ');
+INSERT INTO gifi (accno,description) VALUES ('411095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('411099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4115', 'EXPLOTACION DE MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('411505', 'CARBON ');
+INSERT INTO gifi (accno,description) VALUES ('411510', 'PETROLEO CRUDO ');
+INSERT INTO gifi (accno,description) VALUES ('411512', 'GAS NATURAL ');
+INSERT INTO gifi (accno,description) VALUES ('411514', 'SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS ');
+INSERT INTO gifi (accno,description) VALUES ('411515', 'MINERALES DE HIERRO ');
+INSERT INTO gifi (accno,description) VALUES ('411520', 'MINERALES METALIFEROS NO FERROSOS ');
+INSERT INTO gifi (accno,description) VALUES ('411525', 'PIEDRA, ARENA Y ARCILLA ');
+INSERT INTO gifi (accno,description) VALUES ('411527', 'PIEDRAS PRECIOSAS ');
+INSERT INTO gifi (accno,description) VALUES ('411528', 'ORO ');
+INSERT INTO gifi (accno,description) VALUES ('411530', 'OTRAS MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('411532', 'PRESTACION DE SERVICIOS SECTOR MINERO ');
+INSERT INTO gifi (accno,description) VALUES ('411595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('411599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4120', 'INDUSTRIAS MANUFACTURERAS ');
+INSERT INTO gifi (accno,description) VALUES ('412001', 'PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS ');
+INSERT INTO gifi (accno,description) VALUES ('412002', 'PRODUCTOS DE PESCADO ');
+INSERT INTO gifi (accno,description) VALUES ('412003', 'PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS ');
+INSERT INTO gifi (accno,description) VALUES ('412004', 'ELABORACION DE ACEITES Y GRASAS ');
+INSERT INTO gifi (accno,description) VALUES ('412005', 'ELABORACION DE PRODUCTOS LACTEOS ');
+INSERT INTO gifi (accno,description) VALUES ('412006', 'ELABORACION DE PRODUCTOS DE MOLINERIA ');
+INSERT INTO gifi (accno,description) VALUES ('412007', 'ELABORACION DE ALMIDONES Y DERIVADOS ');
+INSERT INTO gifi (accno,description) VALUES ('412008', 'ELABORACION DE ALIMENTOS PARA ANIMALES ');
+INSERT INTO gifi (accno,description) VALUES ('412009', 'ELABORACION DE PRODUCTOS PARA PANADERIA ');
+INSERT INTO gifi (accno,description) VALUES ('412010', 'ELABORACION DE AZUCAR Y MELAZAS ');
+INSERT INTO gifi (accno,description) VALUES ('412011', 'ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA ');
+INSERT INTO gifi (accno,description) VALUES ('412012', 'ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS ');
+INSERT INTO gifi (accno,description) VALUES ('412013', 'ELABORACION DE PRODUCTOS DE CAFE ');
+INSERT INTO gifi (accno,description) VALUES ('412014', 'ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('412015', 'ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO ');
+INSERT INTO gifi (accno,description) VALUES ('412016', 'ELABORACION DE VINOS ');
+INSERT INTO gifi (accno,description) VALUES ('412017', 'ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA ');
+INSERT INTO gifi (accno,description) VALUES ('412018', 'ELABORACION DE BEBIDAS NO ALCOHOLICAS ');
+INSERT INTO gifi (accno,description) VALUES ('412019', 'ELABORACION DE PRODUCTOS DE TABACO ');
+INSERT INTO gifi (accno,description) VALUES ('412020', 'PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA ');
+INSERT INTO gifi (accno,description) VALUES ('412021', 'ACABADO DE PRODUCTOS TEXTILES ');
+INSERT INTO gifi (accno,description) VALUES ('412022', 'ELABORACION DE ARTICULOS DE MATERIALES TEXTILES ');
+INSERT INTO gifi (accno,description) VALUES ('412023', 'ELABORACION DE TAPICES Y ALFOMBRAS ');
+INSERT INTO gifi (accno,description) VALUES ('412024', 'ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('412025', 'ELABORACION DE OTROS PRODUCTOS TEXTILES ');
+INSERT INTO gifi (accno,description) VALUES ('412026', 'ELABORACION DE TEJIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('412027', 'ELABORACION DE PRENDAS DE VESTIR ');
+INSERT INTO gifi (accno,description) VALUES ('412028', 'PREPARACION, ADOBO Y TEŃIDO DE PIELES ');
+INSERT INTO gifi (accno,description) VALUES ('412029', 'CURTIDO, ADOBO O PREPARACION DE CUERO ');
+INSERT INTO gifi (accno,description) VALUES ('412030', 'ELABORACION DE MALETAS, BOLSOS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('412031', 'ELABORACION DE CALZADO ');
+INSERT INTO gifi (accno,description) VALUES ('412032', 'PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO ');
+INSERT INTO gifi (accno,description) VALUES ('412033', 'ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON ');
+INSERT INTO gifi (accno,description) VALUES ('412034', 'EDICIONES Y PUBLICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('412035', 'IMPRESION ');
+INSERT INTO gifi (accno,description) VALUES ('412036', 'SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION ');
+INSERT INTO gifi (accno,description) VALUES ('412037', 'REPRODUCCION DE GRABACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('412038', 'ELABORACION DE PRODUCTOS DE HORNO DE COQUE ');
+INSERT INTO gifi (accno,description) VALUES ('412039', 'ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO ');
+INSERT INTO gifi (accno,description) VALUES ('412040', 'ELABORACION DE SUSTANCIAS QUIMICAS BASICAS ');
+INSERT INTO gifi (accno,description) VALUES ('412041', 'ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO ');
+INSERT INTO gifi (accno,description) VALUES ('412042', 'ELABORACION DE PLASTICO Y CAUCHO SINTETICO ');
+INSERT INTO gifi (accno,description) VALUES ('412043', 'ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO ');
+INSERT INTO gifi (accno,description) VALUES ('412044', 'ELABORACION DE PINTURAS, TINTAS Y MASILLAS ');
+INSERT INTO gifi (accno,description) VALUES ('412045', 'ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS ');
+INSERT INTO gifi (accno,description) VALUES ('412046', 'ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR ');
+INSERT INTO gifi (accno,description) VALUES ('412047', 'ELABORACION DE OTROS PRODUCTOS QUIMICOS ');
+INSERT INTO gifi (accno,description) VALUES ('412048', 'ELABORACION DE FIBRAS ');
+INSERT INTO gifi (accno,description) VALUES ('412049', 'ELABORACION DE OTROS PRODUCTOS DE CAUCHO ');
+INSERT INTO gifi (accno,description) VALUES ('412050', 'ELABORACION DE PRODUCTOS DE PLASTICO ');
+INSERT INTO gifi (accno,description) VALUES ('412051', 'ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO ');
+INSERT INTO gifi (accno,description) VALUES ('412052', 'ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA ');
+INSERT INTO gifi (accno,description) VALUES ('412053', 'ELABORACION DE CEMENTO, CAL Y YESO ');
+INSERT INTO gifi (accno,description) VALUES ('412054', 'ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO ');
+INSERT INTO gifi (accno,description) VALUES ('412055', 'CORTE, TALLADO Y ACABADO DE LA PIEDRA ');
+INSERT INTO gifi (accno,description) VALUES ('412056', 'ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS ');
+INSERT INTO gifi (accno,description) VALUES ('412057', 'INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO ');
+INSERT INTO gifi (accno,description) VALUES ('412058', 'PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS ');
+INSERT INTO gifi (accno,description) VALUES ('412059', 'FUNDICION DE METALES NO FERROSOS ');
+INSERT INTO gifi (accno,description) VALUES ('412060', 'FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL ');
+INSERT INTO gifi (accno,description) VALUES ('412061', 'FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA ');
+INSERT INTO gifi (accno,description) VALUES ('412062', 'REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA ');
+INSERT INTO gifi (accno,description) VALUES ('412063', 'FABRICACION DE ARTICULOS DE FERRETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('412064', 'ELABORACION DE OTROS PRODUCTOS DE METAL ');
+INSERT INTO gifi (accno,description) VALUES ('412065', 'FABRICACION DE MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('412066', 'FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION ');
+INSERT INTO gifi (accno,description) VALUES ('412067', 'ELABORACION DE APARATOS DE USO DOMESTICO ');
+INSERT INTO gifi (accno,description) VALUES ('412068', 'ELABORACION DE EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('412069', 'ELABORACION DE PILAS Y BATERIAS PRIMARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('412070', 'ELABORACION DE EQUIPO DE ILUMINACION ');
+INSERT INTO gifi (accno,description) VALUES ('412071', 'ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO ');
+INSERT INTO gifi (accno,description) VALUES ('412072', 'FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('412073', 'FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS ');
+INSERT INTO gifi (accno,description) VALUES ('412074', 'FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL ');
+INSERT INTO gifi (accno,description) VALUES ('412075', 'FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO ');
+INSERT INTO gifi (accno,description) VALUES ('412076', 'FABRICACION DE RELOJES ');
+INSERT INTO gifi (accno,description) VALUES ('412077', 'FABRICACION DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('412078', 'FABRICACION DE CARROCERIAS PARA AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('412079', 'FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('412080', 'FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('412081', 'FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES ');
+INSERT INTO gifi (accno,description) VALUES ('412082', 'FABRICACION DE AERONAVES ');
+INSERT INTO gifi (accno,description) VALUES ('412083', 'FABRICACION DE MOTOCICLETAS ');
+INSERT INTO gifi (accno,description) VALUES ('412084', 'FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS ');
+INSERT INTO gifi (accno,description) VALUES ('412085', 'FABRICACION DE OTROS TIPOS DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('412086', 'FABRICACION DE MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('412087', 'FABRICACION DE JOYAS Y ARTICULOS CONEXOS ');
+INSERT INTO gifi (accno,description) VALUES ('412088', 'FABRICACION DE INSTRUMENTOS DE MUSICA ');
+INSERT INTO gifi (accno,description) VALUES ('412089', 'FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('412090', 'FABRICACION DE JUEGOS Y JUGUETES ');
+INSERT INTO gifi (accno,description) VALUES ('412091', 'RECICLAMIENTO DE DESPERDICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('412095', 'PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS ');
+INSERT INTO gifi (accno,description) VALUES ('412099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4125', 'SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA ');
+INSERT INTO gifi (accno,description) VALUES ('412505', 'GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA ');
+INSERT INTO gifi (accno,description) VALUES ('412510', 'FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS ');
+INSERT INTO gifi (accno,description) VALUES ('412515', 'CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA ');
+INSERT INTO gifi (accno,description) VALUES ('412595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('412599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4130', 'CONSTRUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('413005', 'PREPARACION DE TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('413010', 'CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL ');
+INSERT INTO gifi (accno,description) VALUES ('413015', 'ACONDICIONAMIENTO DE EDIFICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('413020', 'TERMINACION DE EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('413025', 'ALQUILER DE EQUIPO CON OPERARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('413095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('413099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4135', 'COMERCIO AL POR MAYOR Y AL POR MENOR ');
+INSERT INTO gifi (accno,description) VALUES ('413502', 'VENTA DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('413504', 'MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('413506', 'VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('413508', 'VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS ');
+INSERT INTO gifi (accno,description) VALUES ('413510', 'VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('413512', 'VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA ');
+INSERT INTO gifi (accno,description) VALUES ('413514', 'VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES ');
+INSERT INTO gifi (accno,description) VALUES ('413516', 'VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('413518', 'VENTA DE ANIMALES VIVOS Y CUEROS ');
+INSERT INTO gifi (accno,description) VALUES ('413520', 'VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS ');
+INSERT INTO gifi (accno,description) VALUES ('413522', 'VENTA DE PRODUCTOS AGROPECUARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('413524', 'VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO ');
+INSERT INTO gifi (accno,description) VALUES ('413526', 'VENTA DE PAPEL Y CARTON ');
+INSERT INTO gifi (accno,description) VALUES ('413528', 'VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES ');
+INSERT INTO gifi (accno,description) VALUES ('413530', 'VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('413532', 'VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS ');
+INSERT INTO gifi (accno,description) VALUES ('413534', 'VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS ');
+INSERT INTO gifi (accno,description) VALUES ('413536', 'VENTA DE ELECTRODOMESTICOS Y MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('413538', 'VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR ');
+INSERT INTO gifi (accno,description) VALUES ('413540', 'VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO ');
+INSERT INTO gifi (accno,description) VALUES ('413542', 'VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION ');
+INSERT INTO gifi (accno,description) VALUES ('413544', 'VENTA DE PINTURAS Y LACAS ');
+INSERT INTO gifi (accno,description) VALUES ('413546', 'VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('413548', 'VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('413550', 'VENTA DE QUIMICOS ');
+INSERT INTO gifi (accno,description) VALUES ('413552', 'VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS ');
+INSERT INTO gifi (accno,description) VALUES ('413554', 'VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR ');
+INSERT INTO gifi (accno,description) VALUES ('413556', 'VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS ');
+INSERT INTO gifi (accno,description) VALUES ('413558', 'VENTA DE INSTRUMENTOS MUSICALES ');
+INSERT INTO gifi (accno,description) VALUES ('413560', 'VENTA DE ARTICULOS EN CASAS DE EMPEŃO Y PRENDERIAS ');
+INSERT INTO gifi (accno,description) VALUES ('413562', 'VENTA DE EQUIPO FOTOGRAFICO ');
+INSERT INTO gifi (accno,description) VALUES ('413564', 'VENTA DE EQUIPO OPTICO Y DE PRECISION ');
+INSERT INTO gifi (accno,description) VALUES ('413566', 'VENTA DE EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('413568', 'VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('413570', 'VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('413572', 'REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS ');
+INSERT INTO gifi (accno,description) VALUES ('413595', 'VENTA DE OTROS PRODUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('413599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4140', 'HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('414005', 'HOTELERIA ');
+INSERT INTO gifi (accno,description) VALUES ('414010', 'CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE ');
+INSERT INTO gifi (accno,description) VALUES ('414015', 'RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('414020', 'BARES Y CANTINAS ');
+INSERT INTO gifi (accno,description) VALUES ('414095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('414099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4145', 'TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('414505', 'SERVICIO DE TRANSPORTE POR CARRETERA ');
+INSERT INTO gifi (accno,description) VALUES ('414510', 'SERVICIO DE TRANSPORTE POR VIA FERREA ');
+INSERT INTO gifi (accno,description) VALUES ('414515', 'SERVICIO DE TRANSPORTE POR VIA ACUATICA ');
+INSERT INTO gifi (accno,description) VALUES ('414520', 'SERVICIO DE TRANSPORTE POR VIA AEREA ');
+INSERT INTO gifi (accno,description) VALUES ('414525', 'SERVICIO DE TRANSPORTE POR TUBERIAS ');
+INSERT INTO gifi (accno,description) VALUES ('414530', 'MANIPULACION DE CARGA ');
+INSERT INTO gifi (accno,description) VALUES ('414535', 'ALMACENAMIENTO Y DEPOSITO ');
+INSERT INTO gifi (accno,description) VALUES ('414540', 'SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('414545', 'AGENCIAS DE VIAJE ');
+INSERT INTO gifi (accno,description) VALUES ('414550', 'OTRAS AGENCIAS DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('414555', 'SERVICIO POSTAL Y DE CORREO ');
+INSERT INTO gifi (accno,description) VALUES ('414560', 'SERVICIO TELEFONICO ');
+INSERT INTO gifi (accno,description) VALUES ('414565', 'SERVICIO DE TELEGRAFO ');
+INSERT INTO gifi (accno,description) VALUES ('414570', 'SERVICIO DE TRANSMISION DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('414575', 'SERVICIO DE RADIO Y TELEVISION POR CABLE ');
+INSERT INTO gifi (accno,description) VALUES ('414580', 'TRANSMISION DE SONIDO E IMAGENES POR CONTRATO ');
+INSERT INTO gifi (accno,description) VALUES ('414595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('414599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4150', 'ACTIVIDAD FINANCIERA ');
+INSERT INTO gifi (accno,description) VALUES ('415005', 'VENTA DE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('415010', 'DIVIDENDOS DE SOCIEDADES ANONIMAS Y/O ASIMILADAS ');
+INSERT INTO gifi (accno,description) VALUES ('415015', 'PARTICIPACIONES DE SOCIEDADES LIMITADAS Y/O ASIMILADAS ');
+INSERT INTO gifi (accno,description) VALUES ('415020', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('415025', 'REAJUSTE MONETARIO - UPAC ');
+INSERT INTO gifi (accno,description) VALUES ('415030', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('415035', 'OPERACIONES DE DESCUENTO ');
+INSERT INTO gifi (accno,description) VALUES ('415040', 'CUOTAS DE INSCRIPCION - CONSORCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('415045', 'CUOTAS DE ADMINISTRACION - CONSORCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('415050', 'REAJUSTE DEL SISTEMA - CONSORCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('415055', 'ELIMINACION DE SUSCRIPTORES - CONSORCIOS ');
+INSERT INTO gifi (accno,description) VALUES ('415060', 'CUOTAS DE INGRESO O RETIRO - SOCIEDAD ADMINISTRADORA ');
+INSERT INTO gifi (accno,description) VALUES ('415065', 'SERVICIOS A COMISIONISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('415070', 'INSCRIPCIONES Y CUOTAS ');
+INSERT INTO gifi (accno,description) VALUES ('415075', 'RECUPERACION DE GARANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('415095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('415099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4155', 'ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER ');
+INSERT INTO gifi (accno,description) VALUES ('415505', 'ARRENDAMIENTOS DE BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('415510', 'INMOBILIARIAS POR RETRIBUCION O CONTRATA ');
+INSERT INTO gifi (accno,description) VALUES ('415515', 'ALQUILER EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('415520', 'ALQUILER MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('415525', 'ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS ');
+INSERT INTO gifi (accno,description) VALUES ('415530', 'CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA ');
+INSERT INTO gifi (accno,description) VALUES ('415535', 'PROCESAMIENTO DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('415540', 'MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('415545', 'INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('415550', 'ACTIVIDADES EMPRESARIALES DE CONSULTORIA ');
+INSERT INTO gifi (accno,description) VALUES ('415555', 'PUBLICIDAD ');
+INSERT INTO gifi (accno,description) VALUES ('415560', 'DOTACION DE PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('415565', 'INVESTIGACION Y SEGURIDAD ');
+INSERT INTO gifi (accno,description) VALUES ('415570', 'LIMPIEZA DE INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('415575', 'FOTOGRAFIA ');
+INSERT INTO gifi (accno,description) VALUES ('415580', 'ENVASE Y EMPAQUE ');
+INSERT INTO gifi (accno,description) VALUES ('415585', 'FOTOCOPIADO ');
+INSERT INTO gifi (accno,description) VALUES ('415590', 'MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('415595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('415599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4160', 'ENSEŃANZA ');
+INSERT INTO gifi (accno,description) VALUES ('416005', 'ACTIVIDADES RELACIONADAS CON LA EDUCACION ');
+INSERT INTO gifi (accno,description) VALUES ('416095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('416099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4165', 'SERVICIOS SOCIALES Y DE SALUD ');
+INSERT INTO gifi (accno,description) VALUES ('416505', 'SERVICIO HOSPITALARIO ');
+INSERT INTO gifi (accno,description) VALUES ('416510', 'SERVICIO MEDICO ');
+INSERT INTO gifi (accno,description) VALUES ('416515', 'SERVICIO ODONTOLOGICO ');
+INSERT INTO gifi (accno,description) VALUES ('416520', 'SERVICIO DE LABORATORIO ');
+INSERT INTO gifi (accno,description) VALUES ('416525', 'ACTIVIDADES VETERINARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('416530', 'ACTIVIDADES DE SERVICIOS SOCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('416595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('416599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4170', 'OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES ');
+INSERT INTO gifi (accno,description) VALUES ('417005', 'ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES ');
+INSERT INTO gifi (accno,description) VALUES ('417010', 'ACTIVIDADES DE ASOCIACION ');
+INSERT INTO gifi (accno,description) VALUES ('417015', 'PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS ');
+INSERT INTO gifi (accno,description) VALUES ('417020', 'EXHIBICION DE FILMES Y VIDEOCINTAS ');
+INSERT INTO gifi (accno,description) VALUES ('417025', 'ACTIVIDAD DE RADIO Y TELEVISION ');
+INSERT INTO gifi (accno,description) VALUES ('417030', 'ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA ');
+INSERT INTO gifi (accno,description) VALUES ('417035', 'GRABACION Y PRODUCCION DE DISCOS ');
+INSERT INTO gifi (accno,description) VALUES ('417040', 'ENTRETENIMIENTO Y ESPARCIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('417045', 'AGENCIAS DE NOTICIAS ');
+INSERT INTO gifi (accno,description) VALUES ('417050', 'LAVANDERIAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('417055', 'PELUQUERIAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('417060', 'SERVICIOS FUNERARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('417065', 'ZONAS FRANCAS ');
+INSERT INTO gifi (accno,description) VALUES ('417095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('417099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4175', 'DEVOLUCIONES, REBAJAS Y DESCUENTOS EN VENTAS (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('417599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('42', 'NO OPERACIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('4205', 'OTRAS VENTAS ');
+INSERT INTO gifi (accno,description) VALUES ('420505', 'MATERIA PRIMA ');
+INSERT INTO gifi (accno,description) VALUES ('420510', 'MATERIAL DE DESECHO ');
+INSERT INTO gifi (accno,description) VALUES ('420515', 'MATERIALES VARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('420520', 'PRODUCTOS DE DIVERSIFICACION ');
+INSERT INTO gifi (accno,description) VALUES ('420525', 'EXCEDENTES DE EXPORTACION ');
+INSERT INTO gifi (accno,description) VALUES ('420530', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('420535', 'PRODUCTOS AGRICOLAS ');
+INSERT INTO gifi (accno,description) VALUES ('420540', 'DE PROPAGANDA ');
+INSERT INTO gifi (accno,description) VALUES ('420545', 'PRODUCTOS EN REMATE ');
+INSERT INTO gifi (accno,description) VALUES ('420550', 'COMBUSTIBLES Y LUBRICANTES ');
+INSERT INTO gifi (accno,description) VALUES ('420599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4210', 'FINANCIEROS ');
+INSERT INTO gifi (accno,description) VALUES ('421005', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('421010', 'REAJUSTE MONETARIO - UPAC ');
+INSERT INTO gifi (accno,description) VALUES ('421015', 'DESCUENTOS AMORTIZADOS ');
+INSERT INTO gifi (accno,description) VALUES ('421020', 'DIFERENCIA EN CAMBIO ');
+INSERT INTO gifi (accno,description) VALUES ('421025', 'FINANCIACION VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('421030', 'FINANCIACION SISTEMAS DE VIAJES ');
+INSERT INTO gifi (accno,description) VALUES ('421035', 'ACEPTACIONES BANCARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('421040', 'DESCUENTOS COMERCIALES CONDICIONADOS ');
+INSERT INTO gifi (accno,description) VALUES ('421045', 'DESCUENTOS BANCARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('421050', 'COMISIONES CHEQUES DE OTRAS PLAZAS ');
+INSERT INTO gifi (accno,description) VALUES ('421055', 'MULTAS Y RECARGOS ');
+INSERT INTO gifi (accno,description) VALUES ('421060', 'SANCIONES CHEQUES DEVUELTOS ');
+INSERT INTO gifi (accno,description) VALUES ('421095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('421099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4215', 'DIVIDENDOS Y PARTICIPACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('421505', 'DE SOCIEDADES ANONIMAS Y/O ASIMILADAS ');
+INSERT INTO gifi (accno,description) VALUES ('421510', 'DE SOCIEDADES LIMITADAS Y/O ASIMILADAS ');
+INSERT INTO gifi (accno,description) VALUES ('421599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4220', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('422005', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('422010', 'CONSTRUCCIONES Y EDIFICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('422015', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('422020', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('422025', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('422030', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('422035', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('422040', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('422045', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('422050', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('422055', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('422060', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('422062', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('422065', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('422070', 'AERODROMOS ');
+INSERT INTO gifi (accno,description) VALUES ('422075', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('422099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4225', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('422505', 'SOBRE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('422510', 'DE CONCESIONARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('422515', 'DE ACTIVIDADES FINANCIERAS ');
+INSERT INTO gifi (accno,description) VALUES ('422520', 'POR VENTA DE SERVICIOS DE TALLER ');
+INSERT INTO gifi (accno,description) VALUES ('422525', 'POR VENTA DE SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('422530', 'POR INGRESOS PARA TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('422535', 'POR DISTRIBUCION DE PELICULAS ');
+INSERT INTO gifi (accno,description) VALUES ('422540', 'DERECHOS DE AUTOR ');
+INSERT INTO gifi (accno,description) VALUES ('422545', 'DERECHOS DE PROGRAMACION ');
+INSERT INTO gifi (accno,description) VALUES ('422599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4230', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('423005', 'ASESORIAS ');
+INSERT INTO gifi (accno,description) VALUES ('423010', 'ASISTENCIA TECNICA ');
+INSERT INTO gifi (accno,description) VALUES ('423015', 'ADMINISTRACION DE VINCULADAS ');
+INSERT INTO gifi (accno,description) VALUES ('423099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4235', 'SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('423505', 'DE BASCULA ');
+INSERT INTO gifi (accno,description) VALUES ('423510', 'DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('423515', 'DE PRENSA ');
+INSERT INTO gifi (accno,description) VALUES ('423520', 'ADMINISTRATIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('423525', 'TECNICOS ');
+INSERT INTO gifi (accno,description) VALUES ('423530', 'DE COMPUTACION ');
+INSERT INTO gifi (accno,description) VALUES ('423535', 'DE TELEFAX ');
+INSERT INTO gifi (accno,description) VALUES ('423540', 'TALLER DE VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('423545', 'DE RECEPCION DE AERONAVES ');
+INSERT INTO gifi (accno,description) VALUES ('423550', 'DE TRANSPORTE PROGRAMA GAS NATURAL ');
+INSERT INTO gifi (accno,description) VALUES ('423555', 'POR CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('423560', 'DE TRILLLA ');
+INSERT INTO gifi (accno,description) VALUES ('423565', 'DE MANTENIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('423570', 'AL PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('423575', 'DE CASINO ');
+INSERT INTO gifi (accno,description) VALUES ('423580', 'FLETES ');
+INSERT INTO gifi (accno,description) VALUES ('423585', 'ENTRE COMPAŃIAS ');
+INSERT INTO gifi (accno,description) VALUES ('423595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('423599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4240', 'UTILIDAD EN VENTA DE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('424005', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('424010', 'CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('424015', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('424020', 'CEDULAS ');
+INSERT INTO gifi (accno,description) VALUES ('424025', 'CERTIFICADOS ');
+INSERT INTO gifi (accno,description) VALUES ('424030', 'PAPELES COMERCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('424035', 'TITULOS ');
+INSERT INTO gifi (accno,description) VALUES ('424045', 'DERECHOS FIDUCIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('424050', 'OBLIGATORIAS ');
+INSERT INTO gifi (accno,description) VALUES ('424095', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('424099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4245', 'UTILIDAD EN VENTA DE PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('424504', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('424506', 'MATERIALES INDUSTRIA PETROLERA ');
+INSERT INTO gifi (accno,description) VALUES ('424508', 'CONSTRUCCIONES EN CURSO ');
+INSERT INTO gifi (accno,description) VALUES ('424512', 'MAQUINARIA EN MONTAJE ');
+INSERT INTO gifi (accno,description) VALUES ('424516', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('424520', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('424524', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('424528', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('424532', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('424536', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('424540', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('424544', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('424548', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('424552', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('424556', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('424560', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('424562', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('424564', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('424568', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('424572', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('424580', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('424584', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('424588', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('424599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4248', 'UTILIDAD EN VENTA DE OTROS BIENES ');
+INSERT INTO gifi (accno,description) VALUES ('424805', 'INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('424810', 'OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('424899', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4250', 'RECUPERACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('425005', 'DEUDAS MALAS ');
+INSERT INTO gifi (accno,description) VALUES ('425010', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('425015', 'RECLAMOS ');
+INSERT INTO gifi (accno,description) VALUES ('425020', 'REINTEGRO POR PERSONAL EN COMISION ');
+INSERT INTO gifi (accno,description) VALUES ('425025', 'REINTEGRO GARANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('425030', 'DESCUENTOS CONCEDIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('425035', 'REINTEGRO PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('425040', 'GASTOS BANCARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('425045', 'DE DEPRECIACION ');
+INSERT INTO gifi (accno,description) VALUES ('425050', 'REINTEGRO DE OTROS COSTOS Y GASTOS ');
+INSERT INTO gifi (accno,description) VALUES ('425099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4255', 'INDEMNIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('425505', 'POR SINIESTRO ');
+INSERT INTO gifi (accno,description) VALUES ('425510', 'POR SUMINISTROS ');
+INSERT INTO gifi (accno,description) VALUES ('425515', 'LUCRO CESANTE COMPAŃIAS DE SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('425520', 'DAŃO EMERGENTE COMPAŃIAS DE SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('425525', 'POR PERDIDA DE MERCANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('425530', 'POR INCUMPLIMIENTO DE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('425535', 'DE TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('425540', 'POR INCAPACIDADES I.S.S. ');
+INSERT INTO gifi (accno,description) VALUES ('425595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('425599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4260', 'PARTICIPACIONES EN CONCESIONES ');
+INSERT INTO gifi (accno,description) VALUES ('426099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4265', 'INGRESOS DE EJERCICIOS ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('426599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4275', 'DEVOLUCIONES, REBAJAS Y DESCUENTOS EN OTRAS VENTAS (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('427599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4295', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('429503', 'CERT ');
+INSERT INTO gifi (accno,description) VALUES ('429505', 'APROVECHAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('429507', 'AUXILIOS ');
+INSERT INTO gifi (accno,description) VALUES ('429509', 'DONACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('429511', 'INGRESOS POR INVESTIGACION Y DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('429513', 'POR TRABAJOS EJECUTADOS ');
+INSERT INTO gifi (accno,description) VALUES ('429515', 'REGALIAS ');
+INSERT INTO gifi (accno,description) VALUES ('429517', 'DERIVADOS DE LAS EXPORTACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('429519', 'OTROS INGRESOS DE EXPLOTACION ');
+INSERT INTO gifi (accno,description) VALUES ('429521', 'DE LA ACTIVIDAD GANADERA ');
+INSERT INTO gifi (accno,description) VALUES ('429525', 'DERECHOS Y LICITACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('429530', 'INGRESOS POR ELEMENTOS PERDIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('429533', 'MULTAS Y RECARGOS ');
+INSERT INTO gifi (accno,description) VALUES ('429535', 'PREAVISOS DESCONTADOS ');
+INSERT INTO gifi (accno,description) VALUES ('429537', 'RECLAMOS ');
+INSERT INTO gifi (accno,description) VALUES ('429540', 'RECOBRO DE DAŃOS ');
+INSERT INTO gifi (accno,description) VALUES ('429543', 'PREMIOS ');
+INSERT INTO gifi (accno,description) VALUES ('429545', 'BONIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('429547', 'PRODUCTOS DESCONTADOS ');
+INSERT INTO gifi (accno,description) VALUES ('429549', 'RECONOCIMIENTOS I.S.S. ');
+INSERT INTO gifi (accno,description) VALUES ('429551', 'EXCEDENTES ');
+INSERT INTO gifi (accno,description) VALUES ('429553', 'SOBRANTES DE CAJA MENOR ');
+INSERT INTO gifi (accno,description) VALUES ('429555', 'SOBRANTES EN LIQUIDACION FLETES ');
+INSERT INTO gifi (accno,description) VALUES ('429557', 'SUBSIDIOS ESTATALES ');
+INSERT INTO gifi (accno,description) VALUES ('429559', 'CAPACITACION DISTRIBUIDORES ');
+INSERT INTO gifi (accno,description) VALUES ('429561', 'DE ESCRITURACION ');
+INSERT INTO gifi (accno,description) VALUES ('429563', 'REGISTRO PROMESAS DE VENTA ');
+INSERT INTO gifi (accno,description) VALUES ('429567', 'UTILES, PAPELERIA Y FOTOCOPIAS ');
+INSERT INTO gifi (accno,description) VALUES ('429571', 'RESULTADOS MATRICULAS Y TRASPASOS ');
+INSERT INTO gifi (accno,description) VALUES ('429573', 'DECORACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('429575', 'MANEJO DE CARGA ');
+INSERT INTO gifi (accno,description) VALUES ('429579', 'HISTORIA CLINICA ');
+INSERT INTO gifi (accno,description) VALUES ('429581', 'AJUSTE AL PESO ');
+INSERT INTO gifi (accno,description) VALUES ('429583', 'LLAMADAS TELEFONICAS ');
+INSERT INTO gifi (accno,description) VALUES ('429599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('47', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('4705', 'CORRECCION MONETARIA ');
+INSERT INTO gifi (accno,description) VALUES ('470505', 'INVERSIONES (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470510', 'INVENTARIOS (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470515', 'PROPIEDADES, PLANTA Y EQUIPO (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470520', 'INTANGIBLES (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470525', 'ACTIVOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('470530', 'OTROS ACTIVOS (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470535', 'PASIVOS SUJETOS DE AJUSTE ');
+INSERT INTO gifi (accno,description) VALUES ('470540', 'PATRIMONIO ');
+INSERT INTO gifi (accno,description) VALUES ('470545', 'DEPRECIACION ACUMULADA (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('470550', 'DEPRECIACION DIFERIDA (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470555', 'AGOTAMIENTO ACUMULADO (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('470560', 'AMORTIZACION ACUMULADA (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('470565', 'INGRESOS OPERACIONALES (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('470570', 'INGRESOS NO OPERACIONALES (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('470575', 'GASTOS OPERACIONALES DE ADMINISTRACION (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470580', 'GASTOS OPERACIONALES DE VENTAS (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470585', 'GASTOS NO OPERACIONALES (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470590', 'COMPRAS (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470592', 'COSTO DE VENTAS (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('470594', 'COSTOS DE PRODUCCION O DE OPERACION (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('51', 'OPERACIONALES DE ADMINISTRACION ');
+INSERT INTO gifi (accno,description) VALUES ('5105', 'GASTOS DE PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('510503', 'SALARIO INTEGRAL ');
+INSERT INTO gifi (accno,description) VALUES ('510506', 'SUELDOS ');
+INSERT INTO gifi (accno,description) VALUES ('510512', 'JORNALES ');
+INSERT INTO gifi (accno,description) VALUES ('510515', 'HORAS EXTRAS Y RECARGOS ');
+INSERT INTO gifi (accno,description) VALUES ('510518', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('510521', 'VIATICOS ');
+INSERT INTO gifi (accno,description) VALUES ('510524', 'INCAPACIDADES ');
+INSERT INTO gifi (accno,description) VALUES ('510527', 'AUXILIO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('510530', 'CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('510533', 'INTERESES SOBRE CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('510536', 'PRIMA DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('510539', 'VACACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('510542', 'PRIMAS EXTRALEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('510545', 'AUXILIOS ');
+INSERT INTO gifi (accno,description) VALUES ('510548', 'BONIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('510551', 'DOTACION Y SUMINISTRO A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('510554', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('510557', 'CUOTAS PARTES PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('510558', 'AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('510559', 'PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('510560', 'INDEMNIZACIONES LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('510563', 'CAPACITACION AL PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('510566', 'GASTOS DEPORTIVOS Y DE RECREACION ');
+INSERT INTO gifi (accno,description) VALUES ('510569', 'APORTES AL I.S.S ');
+INSERT INTO gifi (accno,description) VALUES ('510572', 'APORTES CAJAS DE COMPENSACION FAMILIAR ');
+INSERT INTO gifi (accno,description) VALUES ('510575', 'APORTES I.C.B.F. ');
+INSERT INTO gifi (accno,description) VALUES ('510578', 'SENA ');
+INSERT INTO gifi (accno,description) VALUES ('510581', 'APORTES SINDICALES ');
+INSERT INTO gifi (accno,description) VALUES ('510584', 'GASTOS MEDICOS Y DROGAS ');
+INSERT INTO gifi (accno,description) VALUES ('510595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('510599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5110', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('511005', 'JUNTA DIRECTIVA ');
+INSERT INTO gifi (accno,description) VALUES ('511010', 'REVISORÍA FISCAL ');
+INSERT INTO gifi (accno,description) VALUES ('511015', 'AUDITORIA EXTERNA ');
+INSERT INTO gifi (accno,description) VALUES ('511020', 'AVALUOS ');
+INSERT INTO gifi (accno,description) VALUES ('511025', 'ASESORIA JURIDICA ');
+INSERT INTO gifi (accno,description) VALUES ('511030', 'ASESORIA FINANCIERA ');
+INSERT INTO gifi (accno,description) VALUES ('511035', 'ASESORIA TECNICA ');
+INSERT INTO gifi (accno,description) VALUES ('511095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('511099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5115', 'IMPUESTOS ');
+INSERT INTO gifi (accno,description) VALUES ('511505', 'INDUSTRIA Y COMERCIO ');
+INSERT INTO gifi (accno,description) VALUES ('511510', 'DE TIMBRES ');
+INSERT INTO gifi (accno,description) VALUES ('511515', 'A LA PROPIEDAD RAIZ ');
+INSERT INTO gifi (accno,description) VALUES ('511520', 'DERECHOS SOBRE INSTRUMENTOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('511525', 'DE VALORIZACION ');
+INSERT INTO gifi (accno,description) VALUES ('511530', 'DE TURISMO ');
+INSERT INTO gifi (accno,description) VALUES ('511535', 'TASA POR UTILIZACION DE PUERTOS ');
+INSERT INTO gifi (accno,description) VALUES ('511540', 'DE VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('511545', 'DE ESPECTACULOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('511550', 'CUOTAS DE FOMENTO ');
+INSERT INTO gifi (accno,description) VALUES ('511570', 'IVA DESCONTABLE ');
+INSERT INTO gifi (accno,description) VALUES ('511595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('511599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5120', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('512005', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('512010', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('512015', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('512020', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('512025', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('512030', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('512035', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('512040', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('512045', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('512050', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('512055', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('512060', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('512065', 'AERODROMOS ');
+INSERT INTO gifi (accno,description) VALUES ('512070', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('512095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('512099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5125', 'CONTRIBUCIONES Y AFILIACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('512505', 'CONTRIBUCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('512510', 'AFILIACIONES Y SOSTENIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('512599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5130', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('513005', 'MANEJO ');
+INSERT INTO gifi (accno,description) VALUES ('513010', 'CUMPLIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('513015', 'CORRIENTE DEBIL ');
+INSERT INTO gifi (accno,description) VALUES ('513020', 'VIDA COLECTIVA ');
+INSERT INTO gifi (accno,description) VALUES ('513025', 'INCENDIO ');
+INSERT INTO gifi (accno,description) VALUES ('513030', 'TERREMOTO ');
+INSERT INTO gifi (accno,description) VALUES ('513035', 'SUSTRACCION Y HURTO ');
+INSERT INTO gifi (accno,description) VALUES ('513040', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('513045', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('513050', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('513055', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('513060', 'RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL ');
+INSERT INTO gifi (accno,description) VALUES ('513065', 'VUELO ');
+INSERT INTO gifi (accno,description) VALUES ('513070', 'ROTURA DE MAQUINARIA ');
+INSERT INTO gifi (accno,description) VALUES ('513075', 'OBLIGATORIO ACCIDENTE DE TRANSITO ');
+INSERT INTO gifi (accno,description) VALUES ('513080', 'LUCRO CESANTE ');
+INSERT INTO gifi (accno,description) VALUES ('513095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('513099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5135', 'SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('513505', 'ASEO Y VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('513510', 'TEMPORALES ');
+INSERT INTO gifi (accno,description) VALUES ('513515', 'ASISTENCIA TECNICA ');
+INSERT INTO gifi (accno,description) VALUES ('513520', 'PROCESAMIENTO ELECTRONICO DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('513525', 'ACUEDUCTO Y ALCANTARILLADO ');
+INSERT INTO gifi (accno,description) VALUES ('513530', 'ENERGIA ELECTRICA ');
+INSERT INTO gifi (accno,description) VALUES ('513535', 'TELEFONO ');
+INSERT INTO gifi (accno,description) VALUES ('513540', 'CORREO, PORTES Y TELEGRAMAS ');
+INSERT INTO gifi (accno,description) VALUES ('513545', 'FAX Y TELEX ');
+INSERT INTO gifi (accno,description) VALUES ('513550', 'TRANSPORTE, FLETES Y ACARREOS ');
+INSERT INTO gifi (accno,description) VALUES ('513555', 'GAS ');
+INSERT INTO gifi (accno,description) VALUES ('513595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('513599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5140', 'GASTOS LEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('514005', 'NOTARIALES ');
+INSERT INTO gifi (accno,description) VALUES ('514010', 'REGISTRO MERCANTIL ');
+INSERT INTO gifi (accno,description) VALUES ('514015', 'TRAMITES Y LICENCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('514020', 'ADUANEROS ');
+INSERT INTO gifi (accno,description) VALUES ('514025', 'CONSULARES ');
+INSERT INTO gifi (accno,description) VALUES ('514095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('514099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5145', 'MANTENIMIENTO Y REPARACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('514505', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('514510', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('514515', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('514520', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('514525', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('514530', 'EQUIPO MEDICO-CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('514535', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('514540', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('514545', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('514550', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('514555', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('514560', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('514565', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('514570', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('514599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5150', 'ADECUACION E INSTALACION ');
+INSERT INTO gifi (accno,description) VALUES ('515005', 'INSTALACIONES ELECTRICAS ');
+INSERT INTO gifi (accno,description) VALUES ('515010', 'ARREGLOS ORNAMENTALES ');
+INSERT INTO gifi (accno,description) VALUES ('515015', 'REPARACIONES LOCATIVAS ');
+INSERT INTO gifi (accno,description) VALUES ('515095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('515099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5155', 'GASTOS DE VIAJE ');
+INSERT INTO gifi (accno,description) VALUES ('515505', 'ALOJAMIENTO Y MANUTENCION ');
+INSERT INTO gifi (accno,description) VALUES ('515510', 'PASAJES FLUVIALES Y/O MARITIMOS ');
+INSERT INTO gifi (accno,description) VALUES ('515515', 'PASAJES AEREOS ');
+INSERT INTO gifi (accno,description) VALUES ('515520', 'PASAJES TERRESTRES ');
+INSERT INTO gifi (accno,description) VALUES ('515525', 'PASAJES FERREOS ');
+INSERT INTO gifi (accno,description) VALUES ('515595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('515599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5160', 'DEPRECIACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('516005', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('516010', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('516015', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('516020', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('516025', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('516030', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('516035', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('516040', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('516045', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('516050', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('516055', 'ACUEDUCTOS, PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('516060', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('516099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5165', 'AMORTIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('516505', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('516510', 'INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('516515', 'CARGOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('516595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('516599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5195', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('519505', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('519510', 'LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('519515', 'MUSICA AMBIENTAL ');
+INSERT INTO gifi (accno,description) VALUES ('519520', 'GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS ');
+INSERT INTO gifi (accno,description) VALUES ('519525', 'ELEMENTOS DE ASEO Y CAFETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('519530', 'UTILES, PAPELERIA Y FOTOCOPIAS ');
+INSERT INTO gifi (accno,description) VALUES ('519535', 'COMBUSTIBLES Y LUBRICANTES ');
+INSERT INTO gifi (accno,description) VALUES ('519540', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('519545', 'TAXIS Y BUSES ');
+INSERT INTO gifi (accno,description) VALUES ('519550', 'ESTAMPILLAS ');
+INSERT INTO gifi (accno,description) VALUES ('519555', 'MICROFILMACION ');
+INSERT INTO gifi (accno,description) VALUES ('519560', 'CASINO Y RESTAURANTE ');
+INSERT INTO gifi (accno,description) VALUES ('519565', 'PARQUEADEROS ');
+INSERT INTO gifi (accno,description) VALUES ('519570', 'INDEMNIZACION POR DAŃOS A TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('519575', 'POLVORA Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('519595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('519599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5199', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('519905', 'INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('519910', 'DEUDORES ');
+INSERT INTO gifi (accno,description) VALUES ('519915', 'PROPIEDADES, PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('519995', 'OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('519999', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('52', 'OPERACIONALES DE VENTAS ');
+INSERT INTO gifi (accno,description) VALUES ('5205', 'GASTOS DE PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('520503', 'SALARIO INTEGRAL ');
+INSERT INTO gifi (accno,description) VALUES ('520506', 'SUELDOS ');
+INSERT INTO gifi (accno,description) VALUES ('520512', 'JORNALES ');
+INSERT INTO gifi (accno,description) VALUES ('520515', 'HORAS EXTRAS Y RECARGOS ');
+INSERT INTO gifi (accno,description) VALUES ('520518', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('520521', 'VIATICOS ');
+INSERT INTO gifi (accno,description) VALUES ('520524', 'INCAPACIDADES ');
+INSERT INTO gifi (accno,description) VALUES ('520527', 'AUXILIO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('520530', 'CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('520533', 'INTERESES SOBRE CESANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('520536', 'PRIMA DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('520539', 'VACACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('520542', 'PRIMAS EXTRALEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('520545', 'AUXILIOS ');
+INSERT INTO gifi (accno,description) VALUES ('520548', 'BONIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('520551', 'DOTACION Y SUMINISTRO A TRABAJADORES ');
+INSERT INTO gifi (accno,description) VALUES ('520554', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('520557', 'CUOTAS PARTES PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('520558', 'AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('520559', 'PENSIONES DE JUBILACION ');
+INSERT INTO gifi (accno,description) VALUES ('520560', 'INDEMNIZACIONES LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('520563', 'CAPACITACION AL PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('520566', 'GASTOS DEPORTIVOS Y DE RECREACION ');
+INSERT INTO gifi (accno,description) VALUES ('520569', 'APORTES AL I.S.S ');
+INSERT INTO gifi (accno,description) VALUES ('520572', 'APORTES CAJAS DE COMPENSACION FAMILIAR ');
+INSERT INTO gifi (accno,description) VALUES ('520575', 'APORTES I.C.B.F. ');
+INSERT INTO gifi (accno,description) VALUES ('520578', 'SENA ');
+INSERT INTO gifi (accno,description) VALUES ('520581', 'APORTES SINDICALES ');
+INSERT INTO gifi (accno,description) VALUES ('520584', 'GASTOS MEDICOS Y DROGAS ');
+INSERT INTO gifi (accno,description) VALUES ('520595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('520599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5210', 'HONORARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('521005', 'JUNTA DIRECTIVA ');
+INSERT INTO gifi (accno,description) VALUES ('521010', 'REVISORIA FISCAL ');
+INSERT INTO gifi (accno,description) VALUES ('521015', 'AUDITORIA EXTERNA ');
+INSERT INTO gifi (accno,description) VALUES ('521020', 'AVALUOS ');
+INSERT INTO gifi (accno,description) VALUES ('521025', 'ASESORIA JURIDICA ');
+INSERT INTO gifi (accno,description) VALUES ('521030', 'ASESORIA FINANCIERA ');
+INSERT INTO gifi (accno,description) VALUES ('521035', 'ASESORIA TECNICA ');
+INSERT INTO gifi (accno,description) VALUES ('521095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('521099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5215', 'IMPUESTOS ');
+INSERT INTO gifi (accno,description) VALUES ('521505', 'INDUSTRIA Y COMERCIO ');
+INSERT INTO gifi (accno,description) VALUES ('521510', 'DE TIMBRES ');
+INSERT INTO gifi (accno,description) VALUES ('521515', 'A LA PROPIEDAD RAIZ ');
+INSERT INTO gifi (accno,description) VALUES ('521520', 'DERECHOS SOBRE INSTRUMENTOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('521525', 'DE VALORIZACION ');
+INSERT INTO gifi (accno,description) VALUES ('521530', 'DE TURISMO ');
+INSERT INTO gifi (accno,description) VALUES ('521535', 'TASA POR UTILIZACION DE PUERTOS ');
+INSERT INTO gifi (accno,description) VALUES ('521540', 'DE VEHICULOS ');
+INSERT INTO gifi (accno,description) VALUES ('521545', 'DE ESPECTACULOS PUBLICOS ');
+INSERT INTO gifi (accno,description) VALUES ('521550', 'CUOTAS DE FOMENTO ');
+INSERT INTO gifi (accno,description) VALUES ('521555', 'LICORES ');
+INSERT INTO gifi (accno,description) VALUES ('521560', 'CERVEZAS ');
+INSERT INTO gifi (accno,description) VALUES ('521565', 'CIGARRILLOS ');
+INSERT INTO gifi (accno,description) VALUES ('521570', 'IVA DESCONTABLE ');
+INSERT INTO gifi (accno,description) VALUES ('521595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('521599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5220', 'ARRENDAMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('522005', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('522010', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('522015', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('522020', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('522025', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('522030', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('522035', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('522040', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('522045', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('522050', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('522055', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('522060', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('522065', 'AERODROMOS ');
+INSERT INTO gifi (accno,description) VALUES ('522070', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('522095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('522099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5225', 'CONTRIBUCIONES Y AFILIACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('522505', 'CONTRIBUCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('522510', 'AFILIACIONES Y SOSTENIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('522599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5230', 'SEGUROS ');
+INSERT INTO gifi (accno,description) VALUES ('523005', 'MANEJO ');
+INSERT INTO gifi (accno,description) VALUES ('523010', 'CUMPLIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('523015', 'CORRIENTE DEBIL ');
+INSERT INTO gifi (accno,description) VALUES ('523020', 'VIDA COLECTIVA ');
+INSERT INTO gifi (accno,description) VALUES ('523025', 'INCENDIO ');
+INSERT INTO gifi (accno,description) VALUES ('523030', 'TERREMOTO ');
+INSERT INTO gifi (accno,description) VALUES ('523035', 'SUSTRACCION Y HURTO ');
+INSERT INTO gifi (accno,description) VALUES ('523040', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('523045', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('523050', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('523055', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('523060', 'RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL ');
+INSERT INTO gifi (accno,description) VALUES ('523065', 'VUELO ');
+INSERT INTO gifi (accno,description) VALUES ('523070', 'ROTURA DE MAQUINARIA ');
+INSERT INTO gifi (accno,description) VALUES ('523075', 'OBLIGATORIO ACCIDENTE DE TRANSITO ');
+INSERT INTO gifi (accno,description) VALUES ('523080', 'LUCRO CESANTE ');
+INSERT INTO gifi (accno,description) VALUES ('523095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('523099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5235', 'SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('523505', 'ASEO Y VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('523510', 'TEMPORALES ');
+INSERT INTO gifi (accno,description) VALUES ('523515', 'ASISTENCIA TECNICA ');
+INSERT INTO gifi (accno,description) VALUES ('523520', 'PROCESAMIENTO ELECTRONICO DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('523525', 'ACUEDUCTO Y ALCANTARILLADO ');
+INSERT INTO gifi (accno,description) VALUES ('523530', 'ENERGIA ELECTRICA ');
+INSERT INTO gifi (accno,description) VALUES ('523535', 'TELEFONO ');
+INSERT INTO gifi (accno,description) VALUES ('523540', 'CORREO, PORTES Y TELEGRAMAS ');
+INSERT INTO gifi (accno,description) VALUES ('523545', 'FAX Y TELEX ');
+INSERT INTO gifi (accno,description) VALUES ('523550', 'TRANSPORTE, FLETES Y ACARREOS ');
+INSERT INTO gifi (accno,description) VALUES ('523555', 'GAS ');
+INSERT INTO gifi (accno,description) VALUES ('523560', 'PROPAGANDA Y PUBLICIDAD ');
+INSERT INTO gifi (accno,description) VALUES ('523595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('523599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5240', 'GASTOS LEGALES ');
+INSERT INTO gifi (accno,description) VALUES ('524005', 'NOTARIALES ');
+INSERT INTO gifi (accno,description) VALUES ('524010', 'REGISTRO MERCANTIL ');
+INSERT INTO gifi (accno,description) VALUES ('524015', 'TRAMITES Y LICENCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('524020', 'ADUANEROS ');
+INSERT INTO gifi (accno,description) VALUES ('524025', 'CONSULARES ');
+INSERT INTO gifi (accno,description) VALUES ('524095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('524099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5245', 'MANTENIMIENTO Y REPARACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('524505', 'TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('524510', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('524515', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('524520', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('524525', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('524530', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('524535', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('524540', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('524545', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('524550', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('524555', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('524560', 'ACUEDUCTOS PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('524565', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('524570', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('524599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5250', 'ADECUACION E INSTALACION ');
+INSERT INTO gifi (accno,description) VALUES ('525005', 'INSTALACIONES ELECTRICAS ');
+INSERT INTO gifi (accno,description) VALUES ('525010', 'ARREGLOS ORNAMENTALES ');
+INSERT INTO gifi (accno,description) VALUES ('525015', 'REPARACIONES LOCATIVAS ');
+INSERT INTO gifi (accno,description) VALUES ('525095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('525099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5255', 'GASTOS DE VIAJE ');
+INSERT INTO gifi (accno,description) VALUES ('525505', 'ALOJAMIENTO Y MANUTENCION ');
+INSERT INTO gifi (accno,description) VALUES ('525510', 'PASAJES FLUVIALES Y/O MARITIMOS ');
+INSERT INTO gifi (accno,description) VALUES ('525515', 'PASAJES AEREOS ');
+INSERT INTO gifi (accno,description) VALUES ('525520', 'PASAJES TERRESTRES ');
+INSERT INTO gifi (accno,description) VALUES ('525525', 'PASAJES FERREOS ');
+INSERT INTO gifi (accno,description) VALUES ('525595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('525599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5260', 'DEPRECIACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('526005', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('526010', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('526015', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('526020', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('526025', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('526030', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('526035', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('526040', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('526045', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('526050', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('526055', 'ACUEDUCTOS, PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('526060', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('526065', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('526099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5265', 'AMORTIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('526505', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('526510', 'INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('526515', 'CARGOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('526595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('526599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5270', 'FINANCIEROS - REAJUSTE DEL SISTEMA ');
+INSERT INTO gifi (accno,description) VALUES ('527099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5295', 'DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('529505', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('529510', 'LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS ');
+INSERT INTO gifi (accno,description) VALUES ('529515', 'MUSICA AMBIENTAL ');
+INSERT INTO gifi (accno,description) VALUES ('529520', 'GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS ');
+INSERT INTO gifi (accno,description) VALUES ('529525', 'ELEMENTOS DE ASEO Y CAFETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('529530', 'UTILES, PAPELERIA Y FOTOCOPIAS ');
+INSERT INTO gifi (accno,description) VALUES ('529535', 'COMBUSTIBLES Y LUBRICANTES ');
+INSERT INTO gifi (accno,description) VALUES ('529540', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('529545', 'TAXIS Y BUSES ');
+INSERT INTO gifi (accno,description) VALUES ('529550', 'ESTAMPILLAS ');
+INSERT INTO gifi (accno,description) VALUES ('529555', 'MICROFILMACION ');
+INSERT INTO gifi (accno,description) VALUES ('529560', 'CASINO Y RESTAURANTE ');
+INSERT INTO gifi (accno,description) VALUES ('529565', 'PARQUEADEROS ');
+INSERT INTO gifi (accno,description) VALUES ('529570', 'INDEMNIZACION POR DAŃOS A TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('529575', 'POLVORA Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('529595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('529599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5299', 'PROVISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('529905', 'INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('529910', 'DEUDORES ');
+INSERT INTO gifi (accno,description) VALUES ('529915', 'INVENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('529920', 'PROPIEDADES, PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('529995', 'OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('529999', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('53', 'NO OPERACIONALES ');
+INSERT INTO gifi (accno,description) VALUES ('5305', 'FINANCIEROS ');
+INSERT INTO gifi (accno,description) VALUES ('530505', 'GASTOS BANCARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('530510', 'REAJUSTE MONETARIO - UPAC ');
+INSERT INTO gifi (accno,description) VALUES ('530515', 'COMISIONES ');
+INSERT INTO gifi (accno,description) VALUES ('530520', 'INTERESES ');
+INSERT INTO gifi (accno,description) VALUES ('530525', 'DIFERENCIA EN CAMBIO ');
+INSERT INTO gifi (accno,description) VALUES ('530530', 'GASTOS EN NEGOCIACION CERTIFICADOS DE CAMBIO ');
+INSERT INTO gifi (accno,description) VALUES ('530535', 'DESCUENTOS COMERCIALES CONDICIONADOS ');
+INSERT INTO gifi (accno,description) VALUES ('530540', 'GASTOS MANEJO Y EMISION DE BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('530545', 'PRIMA AMORTIZADA ');
+INSERT INTO gifi (accno,description) VALUES ('530595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('530599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5310', 'PERDIDA EN VENTA Y RETIRO DE BIENES ');
+INSERT INTO gifi (accno,description) VALUES ('531005', 'VENTA DE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('531010', 'VENTA DE CARTERA ');
+INSERT INTO gifi (accno,description) VALUES ('531015', 'VENTA DE PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('531020', 'VENTA DE INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('531025', 'VENTA DE OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('531030', 'RETIRO DE PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('531035', 'RETIRO DE OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('531040', 'PERDIDAS POR SINIESTROS ');
+INSERT INTO gifi (accno,description) VALUES ('531095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('531099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5315', 'GASTOS EXTRAORDINARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('531505', 'COSTAS Y PROCESOS JUDICIALES ');
+INSERT INTO gifi (accno,description) VALUES ('531510', 'ACTIVIDADES CULTURALES Y CIVICAS ');
+INSERT INTO gifi (accno,description) VALUES ('531515', 'COSTOS Y GASTOS DE EJERCICIOS ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('531520', 'IMPUESTOS ASUMIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('531595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('531599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('5395', 'GASTOS DIVERSOS ');
+INSERT INTO gifi (accno,description) VALUES ('539505', 'DEMANDAS LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('539510', 'DEMANDAS POR INCUMPLIMIENTO DE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('539515', 'INDEMNIZACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('539520', 'MULTAS, SANCIONES Y LITIGIOS ');
+INSERT INTO gifi (accno,description) VALUES ('539525', 'DONACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('539530', 'CONSTITUCION DE GARANTIAS ');
+INSERT INTO gifi (accno,description) VALUES ('539535', 'AMORTIZACION DE BIENES ENTREGADOS EN COMODATO ');
+INSERT INTO gifi (accno,description) VALUES ('539595', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('539599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('54', 'IMPUESTO DE RENTA Y COMPLEMENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('5405', 'IMPUESTO DE RENTA Y COMPLEMENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('540505', 'IMPUESTO DE RENTA Y COMPLEMENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('59', 'GANANCIAS Y PERDIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('5905', 'GANANCIAS Y PERDIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('590505', 'GANANCIAS Y PERDIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('6', 'COSTOS DE VENTAS ');
+INSERT INTO gifi (accno,description) VALUES ('61', 'COSTO DE VENTAS Y DE PRESTACION DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('6105', 'AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('610505', 'CULTIVO DE CEREALES ');
+INSERT INTO gifi (accno,description) VALUES ('610510', 'CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES ');
+INSERT INTO gifi (accno,description) VALUES ('610515', 'CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS ');
+INSERT INTO gifi (accno,description) VALUES ('610520', 'CULTIVO DE CAFE ');
+INSERT INTO gifi (accno,description) VALUES ('610525', 'CULTIVO DE FLORES ');
+INSERT INTO gifi (accno,description) VALUES ('610530', 'CULTIVO DE CAŃA DE AZUCAR ');
+INSERT INTO gifi (accno,description) VALUES ('610535', 'CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL ');
+INSERT INTO gifi (accno,description) VALUES ('610540', 'CULTIVO DE BANANO ');
+INSERT INTO gifi (accno,description) VALUES ('610545', 'OTROS CULTIVOS AGRICOLAS ');
+INSERT INTO gifi (accno,description) VALUES ('610550', 'CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS ');
+INSERT INTO gifi (accno,description) VALUES ('610555', 'CRIA DE GANADO CABALLAR Y VACUNO. ');
+INSERT INTO gifi (accno,description) VALUES ('610560', 'PRODUCCION AVICOLA ');
+INSERT INTO gifi (accno,description) VALUES ('610565', 'CRIA DE OTROS ANIMALES ');
+INSERT INTO gifi (accno,description) VALUES ('610570', 'SERVICIOS AGRICOLAS Y GANADEROS ');
+INSERT INTO gifi (accno,description) VALUES ('610575', 'ACTIVIDAD DE CAZA ');
+INSERT INTO gifi (accno,description) VALUES ('610580', 'ACTIVIDAD DE SILVICULTURA ');
+INSERT INTO gifi (accno,description) VALUES ('610599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6110', 'PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('611005', 'ACTIVIDAD DE PESCA ');
+INSERT INTO gifi (accno,description) VALUES ('611010', 'EXPLOTACION DE CRIADEROS DE PECES ');
+INSERT INTO gifi (accno,description) VALUES ('611095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('611099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6115', 'EXPLOTACION DE MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('611505', 'CARBON ');
+INSERT INTO gifi (accno,description) VALUES ('611510', 'PETROLEO CRUDO ');
+INSERT INTO gifi (accno,description) VALUES ('611512', 'GAS NATURAL ');
+INSERT INTO gifi (accno,description) VALUES ('611514', 'SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS ');
+INSERT INTO gifi (accno,description) VALUES ('611515', 'MINERALES DE HIERRO ');
+INSERT INTO gifi (accno,description) VALUES ('611520', 'MINERALES METALIFEROS NO FERROSOS ');
+INSERT INTO gifi (accno,description) VALUES ('611525', 'PIEDRA, ARENA Y ARCILLA ');
+INSERT INTO gifi (accno,description) VALUES ('611527', 'PIEDRAS PRECIOSAS ');
+INSERT INTO gifi (accno,description) VALUES ('611528', 'ORO ');
+INSERT INTO gifi (accno,description) VALUES ('611530', 'OTRAS MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('611532', 'PRESTACION DE SERVICIOS SECTOR MINERO ');
+INSERT INTO gifi (accno,description) VALUES ('611595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('611599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6120', 'INDUSTRIAS MANUFACTURERAS ');
+INSERT INTO gifi (accno,description) VALUES ('612001', 'PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS ');
+INSERT INTO gifi (accno,description) VALUES ('612002', 'PRODUCTOS DE PESCADO ');
+INSERT INTO gifi (accno,description) VALUES ('612003', 'PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS ');
+INSERT INTO gifi (accno,description) VALUES ('612004', 'ELABORACION DE ACEITES Y GRASAS ');
+INSERT INTO gifi (accno,description) VALUES ('612005', 'ELABORACION DE PRODUCTOS LACTEOS ');
+INSERT INTO gifi (accno,description) VALUES ('612006', 'ELABORACION DE PRODUCTOS DE MOLINERIA ');
+INSERT INTO gifi (accno,description) VALUES ('612007', 'ELABORACION DE ALMIDONES Y DERIVADOS ');
+INSERT INTO gifi (accno,description) VALUES ('612008', 'ELABORACION DE ALIMENTOS PARA ANIMALES ');
+INSERT INTO gifi (accno,description) VALUES ('612009', 'ELABORACION DE PRODUCTOS PARA PANADERIA ');
+INSERT INTO gifi (accno,description) VALUES ('612010', 'ELABORACION DE AZUCAR Y MELAZAS ');
+INSERT INTO gifi (accno,description) VALUES ('612011', 'ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA ');
+INSERT INTO gifi (accno,description) VALUES ('612012', 'ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS ');
+INSERT INTO gifi (accno,description) VALUES ('612013', 'ELABORACION DE PRODUCTOS DE CAFE ');
+INSERT INTO gifi (accno,description) VALUES ('612014', 'ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('612015', 'ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO ');
+INSERT INTO gifi (accno,description) VALUES ('612016', 'ELABORACION DE VINOS ');
+INSERT INTO gifi (accno,description) VALUES ('612017', 'ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA ');
+INSERT INTO gifi (accno,description) VALUES ('612018', 'ELABORACION DE BEBIDAS NO ALCOHOLICAS ');
+INSERT INTO gifi (accno,description) VALUES ('612019', 'ELABORACION DE PRODUCTOS DE TABACO ');
+INSERT INTO gifi (accno,description) VALUES ('612020', 'PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA ');
+INSERT INTO gifi (accno,description) VALUES ('612021', 'ACABADO DE PRODUCTOS TEXTILES ');
+INSERT INTO gifi (accno,description) VALUES ('612022', 'ELABORACION DE ARTICULOS DE MATERIALES TEXTILES ');
+INSERT INTO gifi (accno,description) VALUES ('612023', 'ELABORACION DE TAPICES Y ALFOMBRAS ');
+INSERT INTO gifi (accno,description) VALUES ('612024', 'ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('612025', 'ELABORACION DE OTROS PRODUCTOS TEXTILES ');
+INSERT INTO gifi (accno,description) VALUES ('612026', 'ELABORACION DE TEJIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('612027', 'ELABORACION DE PRENDAS DE VESTIR ');
+INSERT INTO gifi (accno,description) VALUES ('612028', 'PREPARACION, ADOBO Y TEŃIDO DE PIELES ');
+INSERT INTO gifi (accno,description) VALUES ('612029', 'CURTIDO, ADOBO O PREPARACION DE CUERO ');
+INSERT INTO gifi (accno,description) VALUES ('612030', 'ELABORACION DE MALETAS, BOLSOS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('612031', 'ELABORACION DE CALZADO ');
+INSERT INTO gifi (accno,description) VALUES ('612032', 'PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO ');
+INSERT INTO gifi (accno,description) VALUES ('612033', 'ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON ');
+INSERT INTO gifi (accno,description) VALUES ('612034', 'EDICIONES Y PUBLICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('612035', 'IMPRESION ');
+INSERT INTO gifi (accno,description) VALUES ('612036', 'SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION ');
+INSERT INTO gifi (accno,description) VALUES ('612037', 'REPRODUCCION DE GRABACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('612038', 'ELABORACION DE PRODUCTOS DE HORNO DE COQUE ');
+INSERT INTO gifi (accno,description) VALUES ('612039', 'ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO ');
+INSERT INTO gifi (accno,description) VALUES ('612040', 'ELABORACION DE SUSTANCIAS QUIMICAS BASICAS ');
+INSERT INTO gifi (accno,description) VALUES ('612041', 'ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO ');
+INSERT INTO gifi (accno,description) VALUES ('612042', 'ELABORACION DE PLASTICO Y CAUCHO SINTETICO ');
+INSERT INTO gifi (accno,description) VALUES ('612043', 'ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO ');
+INSERT INTO gifi (accno,description) VALUES ('612044', 'ELABORACION DE PINTURAS, TINTAS Y MASILLAS ');
+INSERT INTO gifi (accno,description) VALUES ('612045', 'ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS ');
+INSERT INTO gifi (accno,description) VALUES ('612046', 'ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR ');
+INSERT INTO gifi (accno,description) VALUES ('612047', 'ELABORACION DE OTROS PRODUCTOS QUIMICOS ');
+INSERT INTO gifi (accno,description) VALUES ('612048', 'ELABORACION DE FIBRAS ');
+INSERT INTO gifi (accno,description) VALUES ('612049', 'ELABORACION DE OTROS PRODUCTOS DE CAUCHO ');
+INSERT INTO gifi (accno,description) VALUES ('612050', 'ELABORACION DE PRODUCTOS DE PLASTICO ');
+INSERT INTO gifi (accno,description) VALUES ('612051', 'ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO ');
+INSERT INTO gifi (accno,description) VALUES ('612052', 'ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA ');
+INSERT INTO gifi (accno,description) VALUES ('612053', 'ELABORACION DE CEMENTO, CAL Y YESO ');
+INSERT INTO gifi (accno,description) VALUES ('612054', 'ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO ');
+INSERT INTO gifi (accno,description) VALUES ('612055', 'CORTE, TALLADO Y ACABADO DE LA PIEDRA ');
+INSERT INTO gifi (accno,description) VALUES ('612056', 'ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS ');
+INSERT INTO gifi (accno,description) VALUES ('612057', 'INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO ');
+INSERT INTO gifi (accno,description) VALUES ('612058', 'PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS ');
+INSERT INTO gifi (accno,description) VALUES ('612059', 'FUNDICION DE METALES NO FERROSOS ');
+INSERT INTO gifi (accno,description) VALUES ('612060', 'FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL ');
+INSERT INTO gifi (accno,description) VALUES ('612061', 'FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y ');
+INSERT INTO gifi (accno,description) VALUES ('612062', 'REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA ');
+INSERT INTO gifi (accno,description) VALUES ('612063', 'FABRICACION DE ARTICULOS DE FERRETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('612064', 'ELABORACION DE OTROS PRODUCTOS DE METAL ');
+INSERT INTO gifi (accno,description) VALUES ('612065', 'FABRICACION DE MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('612066', 'FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION ');
+INSERT INTO gifi (accno,description) VALUES ('612067', 'ELABORACION DE APARATOS DE USO DOMESTICO ');
+INSERT INTO gifi (accno,description) VALUES ('612068', 'ELABORACION DE EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('612069', 'ELABORACION DE PILAS Y BATERIAS PRIMARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('612070', 'ELABORACION DE EQUIPO DE ILUMINACION ');
+INSERT INTO gifi (accno,description) VALUES ('612071', 'ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO ');
+INSERT INTO gifi (accno,description) VALUES ('612072', 'FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('612073', 'FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS ');
+INSERT INTO gifi (accno,description) VALUES ('612074', 'FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL ');
+INSERT INTO gifi (accno,description) VALUES ('612075', 'FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO ');
+INSERT INTO gifi (accno,description) VALUES ('612076', 'FABRICACION DE RELOJES ');
+INSERT INTO gifi (accno,description) VALUES ('612077', 'FABRICACION DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('612078', 'FABRICACION DE CARROCERIAS PARA AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('612079', 'FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('612080', 'FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('612081', 'FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES ');
+INSERT INTO gifi (accno,description) VALUES ('612082', 'FABRICACION DE AERONAVES ');
+INSERT INTO gifi (accno,description) VALUES ('612083', 'FABRICACION DE MOTOCICLETAS ');
+INSERT INTO gifi (accno,description) VALUES ('612084', 'FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS ');
+INSERT INTO gifi (accno,description) VALUES ('612085', 'FABRICACION DE OTROS TIPOS DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('612086', 'FABRICACION DE MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('612087', 'FABRICACION DE JOYAS Y ARTICULOS CONEXOS ');
+INSERT INTO gifi (accno,description) VALUES ('612088', 'FABRICACION DE INSTRUMENTOS DE MUSICA ');
+INSERT INTO gifi (accno,description) VALUES ('612089', 'FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('612090', 'FABRICACION DE JUEGOS Y JUGUETES ');
+INSERT INTO gifi (accno,description) VALUES ('612091', 'RECICLAMIENTO DE DESPERDICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('612095', 'PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS ');
+INSERT INTO gifi (accno,description) VALUES ('612099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6125', 'SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA ');
+INSERT INTO gifi (accno,description) VALUES ('612505', 'GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA ');
+INSERT INTO gifi (accno,description) VALUES ('612510', 'FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS ');
+INSERT INTO gifi (accno,description) VALUES ('612515', 'CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA ');
+INSERT INTO gifi (accno,description) VALUES ('612595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('612599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6130', 'CONSTRUCCION ');
+INSERT INTO gifi (accno,description) VALUES ('613005', 'PREPARACION DE TERRENOS ');
+INSERT INTO gifi (accno,description) VALUES ('613010', 'CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL ');
+INSERT INTO gifi (accno,description) VALUES ('613015', 'ACONDICIONAMIENTO DE EDIFICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('613020', 'TERMINACION DE EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('613025', 'ALQUILER DE EQUIPO CON OPERARIO ');
+INSERT INTO gifi (accno,description) VALUES ('613095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('613099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6135', 'COMERCIO AL POR MAYOR Y AL POR MENOR ');
+INSERT INTO gifi (accno,description) VALUES ('613502', 'VENTA DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('613504', 'MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('613506', 'VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('613508', 'VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS ');
+INSERT INTO gifi (accno,description) VALUES ('613510', 'VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES ');
+INSERT INTO gifi (accno,description) VALUES ('613512', 'VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA ');
+INSERT INTO gifi (accno,description) VALUES ('613514', 'VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES ');
+INSERT INTO gifi (accno,description) VALUES ('613516', 'VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('613518', 'VENTA DE ANIMALES VIVOS Y CUEROS ');
+INSERT INTO gifi (accno,description) VALUES ('613520', 'VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS ');
+INSERT INTO gifi (accno,description) VALUES ('613522', 'VENTA DE PRODUCTOS AGROPECUARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('613524', 'VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO ');
+INSERT INTO gifi (accno,description) VALUES ('613526', 'VENTA DE PAPEL Y CARTON ');
+INSERT INTO gifi (accno,description) VALUES ('613528', 'VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES ');
+INSERT INTO gifi (accno,description) VALUES ('613530', 'VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('613532', 'VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS ');
+INSERT INTO gifi (accno,description) VALUES ('613534', 'VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS ');
+INSERT INTO gifi (accno,description) VALUES ('613536', 'VENTA DE ELECTRODOMESTICOS Y MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('613538', 'VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR ');
+INSERT INTO gifi (accno,description) VALUES ('613540', 'VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO ');
+INSERT INTO gifi (accno,description) VALUES ('613542', 'VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION ');
+INSERT INTO gifi (accno,description) VALUES ('613544', 'VENTA DE PINTURAS Y LACAS ');
+INSERT INTO gifi (accno,description) VALUES ('613546', 'VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('613548', 'VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA ');
+INSERT INTO gifi (accno,description) VALUES ('613550', 'VENTA DE QUIMICOS ');
+INSERT INTO gifi (accno,description) VALUES ('613552', 'VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS ');
+INSERT INTO gifi (accno,description) VALUES ('613554', 'VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR ');
+INSERT INTO gifi (accno,description) VALUES ('613556', 'VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS ');
+INSERT INTO gifi (accno,description) VALUES ('613558', 'VENTA DE INSTRUMENTOS MUSICALES ');
+INSERT INTO gifi (accno,description) VALUES ('613560', 'VENTA DE ARTICULOS EN CASAS DE EMPEŃO Y PRENDERIAS ');
+INSERT INTO gifi (accno,description) VALUES ('613562', 'VENTA DE EQUIPO FOTOGRAFICO ');
+INSERT INTO gifi (accno,description) VALUES ('613564', 'VENTA DE EQUIPO OPTICO Y DE PRECISION ');
+INSERT INTO gifi (accno,description) VALUES ('613566', 'VENTA DE EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('613568', 'VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('613570', 'VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('613572', 'REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS ');
+INSERT INTO gifi (accno,description) VALUES ('613595', 'VENTA DE OTROS PRODUCTOS ');
+INSERT INTO gifi (accno,description) VALUES ('613599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6140', 'HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('614005', 'HOTELERIA ');
+INSERT INTO gifi (accno,description) VALUES ('614010', 'CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE ');
+INSERT INTO gifi (accno,description) VALUES ('614015', 'RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('614020', 'BARES Y CANTINAS ');
+INSERT INTO gifi (accno,description) VALUES ('614095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('614099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6145', 'TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('614505', 'SERVICIO DE TRANSPORTE POR CARRETERA ');
+INSERT INTO gifi (accno,description) VALUES ('614510', 'SERVICIO DE TRANSPORTE POR VIA FERREA ');
+INSERT INTO gifi (accno,description) VALUES ('614515', 'SERVICIO DE TRANSPORTE POR VIA ACUATICA ');
+INSERT INTO gifi (accno,description) VALUES ('614520', 'SERVICIO DE TRANSPORTE POR VIA AEREA ');
+INSERT INTO gifi (accno,description) VALUES ('614525', 'SERVICIO DE TRANSPORTE POR TUBERIAS ');
+INSERT INTO gifi (accno,description) VALUES ('614530', 'MANIPULACION DE CARGA ');
+INSERT INTO gifi (accno,description) VALUES ('614535', 'ALMACENAMIENTO Y DEPOSITO ');
+INSERT INTO gifi (accno,description) VALUES ('614540', 'SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('614545', 'AGENCIAS DE VIAJE ');
+INSERT INTO gifi (accno,description) VALUES ('614550', 'OTRAS AGENCIAS DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('614555', 'SERVICIO POSTAL Y DE CORREO ');
+INSERT INTO gifi (accno,description) VALUES ('614560', 'SERVICIO TELEFONICO ');
+INSERT INTO gifi (accno,description) VALUES ('614565', 'SERVICIO DE TELEGRAFO ');
+INSERT INTO gifi (accno,description) VALUES ('614570', 'SERVICIO DE TRANSMISION DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('614575', 'SERVICIO DE RADIO Y TELEVISION POR CABLE ');
+INSERT INTO gifi (accno,description) VALUES ('614580', 'TRANSMISION DE SONIDO E IMAGENES POR CONTRATO ');
+INSERT INTO gifi (accno,description) VALUES ('614595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('614599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6150', 'ACTIVIDAD FINANCIERA ');
+INSERT INTO gifi (accno,description) VALUES ('615005', 'DE INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('615010', 'DE SERVICIO DE BOLSA ');
+INSERT INTO gifi (accno,description) VALUES ('615099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6155', 'ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER ');
+INSERT INTO gifi (accno,description) VALUES ('615505', 'ARRENDAMIENTOS DE BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('615510', 'INMOBILIARIAS POR RETRIBUCION O CONTRATA ');
+INSERT INTO gifi (accno,description) VALUES ('615515', 'ALQUILER EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('615520', 'ALQUILER MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('615525', 'ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS ');
+INSERT INTO gifi (accno,description) VALUES ('615530', 'CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA ');
+INSERT INTO gifi (accno,description) VALUES ('615535', 'PROCESAMIENTO DE DATOS ');
+INSERT INTO gifi (accno,description) VALUES ('615540', 'MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('615545', 'INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO ');
+INSERT INTO gifi (accno,description) VALUES ('615550', 'ACTIVIDADES EMPRESARIALES DE CONSULTORIA ');
+INSERT INTO gifi (accno,description) VALUES ('615555', 'PUBLICIDAD ');
+INSERT INTO gifi (accno,description) VALUES ('615560', 'DOTACION DE PERSONAL ');
+INSERT INTO gifi (accno,description) VALUES ('615565', 'INVESTIGACION Y SEGURIDAD ');
+INSERT INTO gifi (accno,description) VALUES ('615570', 'LIMPIEZA DE INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('615575', 'FOTOGRAFIA ');
+INSERT INTO gifi (accno,description) VALUES ('615580', 'ENVASE Y EMPAQUE ');
+INSERT INTO gifi (accno,description) VALUES ('615585', 'FOTOCOPIADO ');
+INSERT INTO gifi (accno,description) VALUES ('615590', 'MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('615595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('615599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6160', 'ENSEŃANZA ');
+INSERT INTO gifi (accno,description) VALUES ('616005', 'ACTIVIDADES RELACIONADAS CON LA EDUCACION ');
+INSERT INTO gifi (accno,description) VALUES ('610595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('616099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6165', 'SERVICIOS SOCIALES Y DE SALUD ');
+INSERT INTO gifi (accno,description) VALUES ('616505', 'SERVICIO HOSPITALARIO ');
+INSERT INTO gifi (accno,description) VALUES ('616510', 'SERVICIO MEDICO ');
+INSERT INTO gifi (accno,description) VALUES ('616515', 'SERVICIO ODONTOLOGICO ');
+INSERT INTO gifi (accno,description) VALUES ('616520', 'SERVICIO DE LABORATORIO ');
+INSERT INTO gifi (accno,description) VALUES ('616525', 'ACTIVIDADES VETERINARIAS ');
+INSERT INTO gifi (accno,description) VALUES ('616530', 'ACTIVIDADES DE SERVICIOS SOCIALES ');
+INSERT INTO gifi (accno,description) VALUES ('616595', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('616599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6170', 'OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES ');
+INSERT INTO gifi (accno,description) VALUES ('617005', 'ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES ');
+INSERT INTO gifi (accno,description) VALUES ('617010', 'ACTIVIDADES DE ASOCIACION ');
+INSERT INTO gifi (accno,description) VALUES ('617015', 'PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS ');
+INSERT INTO gifi (accno,description) VALUES ('617020', 'EXHIBICION DE FILMES Y VIDEOCINTAS ');
+INSERT INTO gifi (accno,description) VALUES ('617025', 'ACTIVIDAD DE RADIO Y TELEVISION ');
+INSERT INTO gifi (accno,description) VALUES ('617030', 'ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA ');
+INSERT INTO gifi (accno,description) VALUES ('617035', 'GRABACION Y PRODUCCION DE DISCOS ');
+INSERT INTO gifi (accno,description) VALUES ('617040', 'ENTRETENIMIENTO Y ESPARCIMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('617045', 'AGENCIAS DE NOTICIAS ');
+INSERT INTO gifi (accno,description) VALUES ('617050', 'LAVANDERIAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('617055', 'PELUQUERIAS Y SIMILARES ');
+INSERT INTO gifi (accno,description) VALUES ('617060', 'SERVICIOS FUNERARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('617065', 'ZONAS FRANCAS ');
+INSERT INTO gifi (accno,description) VALUES ('617095', 'ACTIVIDADES CONEXAS ');
+INSERT INTO gifi (accno,description) VALUES ('617099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('62', 'COMPRAS ');
+INSERT INTO gifi (accno,description) VALUES ('6205', 'DE MERCANCIAS ');
+INSERT INTO gifi (accno,description) VALUES ('620599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6210', 'DE MATERIAS PRIMAS ');
+INSERT INTO gifi (accno,description) VALUES ('621099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6215', 'DE MATERIALES INDIRECTOS ');
+INSERT INTO gifi (accno,description) VALUES ('621599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6220', 'COMPRA DE ENERGIA ');
+INSERT INTO gifi (accno,description) VALUES ('622099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('6225', 'DEVOLUCIONES REBAJAS Y DESCUENTOS EN COMPRAS (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('622599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('7', 'COSTOS DE PRODUCCION O DE OPERACION ');
+INSERT INTO gifi (accno,description) VALUES ('71', 'MATERIA PRIMA ');
+INSERT INTO gifi (accno,description) VALUES ('72', 'MANO DE OBRA DIRECTA ');
+INSERT INTO gifi (accno,description) VALUES ('73', 'COSTOS INDIRECTOS ');
+INSERT INTO gifi (accno,description) VALUES ('74', 'CONTRATOS DE SERVICIOS ');
+INSERT INTO gifi (accno,description) VALUES ('8', 'CUENTAS DE ORDEN DEUDORAS ');
+INSERT INTO gifi (accno,description) VALUES ('81', 'DERECHOS CONTINGENTES ');
+INSERT INTO gifi (accno,description) VALUES ('8105', 'BIENES Y VALORES ENTREGADOS EN CUSTODIA ');
+INSERT INTO gifi (accno,description) VALUES ('810505', 'VALORES MOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('810510', 'BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('810599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('8110', 'BIENES Y VALORES ENTREGADOS EN GARANTIA ');
+INSERT INTO gifi (accno,description) VALUES ('811005', 'VALORES MOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('811010', 'BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('811015', 'BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('811020', 'CONTRATOS DE GANADO EN PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('811099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('8115', 'BIENES Y VALORES EN PODER DE TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('811505', 'EN ARRENDAMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('811510', 'EN PRESTAMO ');
+INSERT INTO gifi (accno,description) VALUES ('811515', 'EN DEPOSITO ');
+INSERT INTO gifi (accno,description) VALUES ('811520', 'EN CONSIGNACION ');
+INSERT INTO gifi (accno,description) VALUES ('811599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('8120', 'LITIGIOS Y/O DEMANDAS ');
+INSERT INTO gifi (accno,description) VALUES ('812005', 'EJECUTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('812010', 'INCUMPLIMIENTO DE CONTRATOS ');
+INSERT INTO gifi (accno,description) VALUES ('8125', 'PROMESAS DE COMPRAVENTA ');
+INSERT INTO gifi (accno,description) VALUES ('8195', 'DIVERSAS ');
+INSERT INTO gifi (accno,description) VALUES ('819505', 'VALORES ADQUIRIDOS POR RECIBIR ');
+INSERT INTO gifi (accno,description) VALUES ('819595', 'OTRAS ');
+INSERT INTO gifi (accno,description) VALUES ('819599', 'AJUSTES POR INFLACION. ');
+INSERT INTO gifi (accno,description) VALUES ('82', 'DEUDORAS FISCALES ');
+INSERT INTO gifi (accno,description) VALUES ('83', 'DEUDORAS DE CONTROL ');
+INSERT INTO gifi (accno,description) VALUES ('8305', 'BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO ');
+INSERT INTO gifi (accno,description) VALUES ('830505', 'BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('830510', 'BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('830599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('8310', 'TITULOS DE INVERSION NO COLOCADOS ');
+INSERT INTO gifi (accno,description) VALUES ('831005', 'ACCIONES ');
+INSERT INTO gifi (accno,description) VALUES ('831010', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('831095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('8315', 'PROPIEDADES PLANTA Y EQUIPO TOTALMENTE DEPRECIADOS, AGOTADOS Y/O AMORTIZADOS ');
+INSERT INTO gifi (accno,description) VALUES ('831506', 'MATERIALES PROYECTOS PETROLEROS ');
+INSERT INTO gifi (accno,description) VALUES ('831516', 'CONSTRUCCIONES Y EDIFICACIONES ');
+INSERT INTO gifi (accno,description) VALUES ('831520', 'MAQUINARIA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('831524', 'EQUIPO DE OFICINA ');
+INSERT INTO gifi (accno,description) VALUES ('831528', 'EQUIPO DE COMPUTACION Y COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('831532', 'EQUIPO MEDICO - CIENTIFICO ');
+INSERT INTO gifi (accno,description) VALUES ('831536', 'EQUIPO DE HOTELES Y RESTAURANTES ');
+INSERT INTO gifi (accno,description) VALUES ('831540', 'FLOTA Y EQUIPO DE TRANSPORTE ');
+INSERT INTO gifi (accno,description) VALUES ('831544', 'FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO ');
+INSERT INTO gifi (accno,description) VALUES ('831548', 'FLOTA Y EQUIPO AEREO ');
+INSERT INTO gifi (accno,description) VALUES ('831552', 'FLOTA Y EQUIPO FERREO ');
+INSERT INTO gifi (accno,description) VALUES ('831556', 'ACUEDUCTOS, PLANTAS Y REDES ');
+INSERT INTO gifi (accno,description) VALUES ('831560', 'ARMAMENTO DE VIGILANCIA ');
+INSERT INTO gifi (accno,description) VALUES ('831562', 'ENVASES Y EMPAQUES ');
+INSERT INTO gifi (accno,description) VALUES ('831564', 'PLANTACIONES AGRICOLAS Y FORESTALES ');
+INSERT INTO gifi (accno,description) VALUES ('831568', 'VIAS DE COMUNICACION ');
+INSERT INTO gifi (accno,description) VALUES ('831572', 'MINAS Y CANTERAS ');
+INSERT INTO gifi (accno,description) VALUES ('831576', 'POZOS ARTESIANOS ');
+INSERT INTO gifi (accno,description) VALUES ('831580', 'YACIMIENTOS ');
+INSERT INTO gifi (accno,description) VALUES ('831584', 'SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('831599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('8320', 'CREDITOS A FAVOR NO UTILIZADOS ');
+INSERT INTO gifi (accno,description) VALUES ('832005', 'PAIS ');
+INSERT INTO gifi (accno,description) VALUES ('832010', 'EXTERIOR ');
+INSERT INTO gifi (accno,description) VALUES ('8325', 'ACTIVOS CASTIGADOS ');
+INSERT INTO gifi (accno,description) VALUES ('832505', 'INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('832510', 'DEUDORES ');
+INSERT INTO gifi (accno,description) VALUES ('832595', 'OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('8330', 'TITULOS DE INVERSION AMORTIZADOS ');
+INSERT INTO gifi (accno,description) VALUES ('833005', 'BONOS ');
+INSERT INTO gifi (accno,description) VALUES ('833095', 'OTROS ');
+INSERT INTO gifi (accno,description) VALUES ('8335', 'CAPITALIZACION POR REVALORIZACION DE PATRIMONIO ');
+INSERT INTO gifi (accno,description) VALUES ('8395', 'OTRAS CUENTAS DEUDORAS DE CONTROL ');
+INSERT INTO gifi (accno,description) VALUES ('839505', 'CHEQUES POSTFECHADOS ');
+INSERT INTO gifi (accno,description) VALUES ('839510', 'CERTIFICADOS DE DEPOSITO A TERMINO ');
+INSERT INTO gifi (accno,description) VALUES ('839515', 'CHEQUES DEVUELTOS ');
+INSERT INTO gifi (accno,description) VALUES ('839520', 'BIENES Y VALORES EN FIDEICOMISO ');
+INSERT INTO gifi (accno,description) VALUES ('839525', 'INTERESES SOBRE DEUDAS VENCIDAS ');
+INSERT INTO gifi (accno,description) VALUES ('839595', 'DIVERSAS ');
+INSERT INTO gifi (accno,description) VALUES ('839599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('8399', 'AJUSTES POR INFLACION ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('839905', 'INVERSIONES ');
+INSERT INTO gifi (accno,description) VALUES ('839910', 'INVENTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('839915', 'PROPIEDADES PLANTA Y EQUIPO ');
+INSERT INTO gifi (accno,description) VALUES ('839920', 'INTANGIBLES ');
+INSERT INTO gifi (accno,description) VALUES ('839925', 'CARGOS DIFERIDOS ');
+INSERT INTO gifi (accno,description) VALUES ('839995', 'OTROS ACTIVOS ');
+INSERT INTO gifi (accno,description) VALUES ('84', 'DERECHOS CONTINGENTES POR CONTRA (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('85', 'DEUDORAS FISCALES POR CONTRA (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('86', 'DEUDORAS DE CONTROL POR CONTRA (CR) ');
+INSERT INTO gifi (accno,description) VALUES ('9', 'CUENTAS DE ORDEN ACREEDORAS ');
+INSERT INTO gifi (accno,description) VALUES ('91', 'RESPONSABILIDADES CONTINGENTES ');
+INSERT INTO gifi (accno,description) VALUES ('9105', 'BIENES Y VALORES RECIBIDOS EN CUSTODIA ');
+INSERT INTO gifi (accno,description) VALUES ('910505', 'VALORES MOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('910510', 'BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('910599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('9110', 'BIENES Y VALORES RECIBIDOS EN GARANTIA ');
+INSERT INTO gifi (accno,description) VALUES ('911005', 'VALORES MOBILIARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('911010', 'BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('911015', 'BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('911020', 'CONTRATOS DE GANADO EN PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('911099', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('9115', 'BIENES Y VALORES RECIBIDOS DE TERCEROS ');
+INSERT INTO gifi (accno,description) VALUES ('911505', 'EN ARRENDAMIENTO ');
+INSERT INTO gifi (accno,description) VALUES ('911510', 'EN PRESTAMO ');
+INSERT INTO gifi (accno,description) VALUES ('911515', 'EN DEPOSITO ');
+INSERT INTO gifi (accno,description) VALUES ('911520', 'EN CONSIGNACION ');
+INSERT INTO gifi (accno,description) VALUES ('911525', 'EN COMODATO ');
+INSERT INTO gifi (accno,description) VALUES ('911599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('9120', 'LITIGIOS Y/O DEMANDAS ');
+INSERT INTO gifi (accno,description) VALUES ('912005', 'LABORALES ');
+INSERT INTO gifi (accno,description) VALUES ('912010', 'CIVILES ');
+INSERT INTO gifi (accno,description) VALUES ('912015', 'ADMINISTRATIVOS O ARBITRALES ');
+INSERT INTO gifi (accno,description) VALUES ('912020', 'TRIBUTARIOS ');
+INSERT INTO gifi (accno,description) VALUES ('9125', 'PROMESAS DE COMPRAVENTA ');
+INSERT INTO gifi (accno,description) VALUES ('9130', 'CONTRATOS DE ADMINISTRACION DELEGADA ');
+INSERT INTO gifi (accno,description) VALUES ('9135', 'CUENTAS EN PARTICIPACION ');
+INSERT INTO gifi (accno,description) VALUES ('9195', 'OTRAS RESPONSABILIDADES CONTINGENTES ');
+INSERT INTO gifi (accno,description) VALUES ('92', 'ACREEDORAS FISCALES ');
+INSERT INTO gifi (accno,description) VALUES ('93', 'ACREEDORAS DE CONTROL ');
+INSERT INTO gifi (accno,description) VALUES ('9305', 'CONTRATOS DE ARRENDAMIENTO FINANCIERO ');
+INSERT INTO gifi (accno,description) VALUES ('930505', 'BIENES MUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('930510', 'BIENES INMUEBLES ');
+INSERT INTO gifi (accno,description) VALUES ('939505', 'DOCUMENTOS POR COBRAR DESCONTADOS ');
+INSERT INTO gifi (accno,description) VALUES ('939510', 'CONVENIOS DE PAGO ');
+INSERT INTO gifi (accno,description) VALUES ('939515', 'CONTRATOS DE CONSTRUCCIONES E INSTALACIONES POR EJECUTAR ');
+INSERT INTO gifi (accno,description) VALUES ('939520', 'PEDIDOS COLOCADOS ');
+INSERT INTO gifi (accno,description) VALUES ('939525', 'ADJUDICACIONES PENDIENTES DE LEGALIZAR ');
+INSERT INTO gifi (accno,description) VALUES ('939530', 'RESERVA ARTICULO 3o. LEY 4/80 ');
+INSERT INTO gifi (accno,description) VALUES ('939535', 'RESERVA COSTO REPOSICION SEMOVIENTES ');
+INSERT INTO gifi (accno,description) VALUES ('939599', 'AJUSTES POR INFLACION ');
+INSERT INTO gifi (accno,description) VALUES ('9399', 'AJUSTES POR INFLACION PATRIMONIO ');
+INSERT INTO gifi (accno,description) VALUES ('939905', 'CAPITAL SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('939910', 'SUPERAVIT DE CAPITAL ');
+INSERT INTO gifi (accno,description) VALUES ('939915', 'RESERVAS ');
+INSERT INTO gifi (accno,description) VALUES ('939925', 'DIVIDENDOS O PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL ');
+INSERT INTO gifi (accno,description) VALUES ('939930', 'RESULTADOS DE EJERCICIOS ANTERIORES ');
+INSERT INTO gifi (accno,description) VALUES ('94', 'RESPONSABILIDADES CONTINGENTES POR CONTRA (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('95', 'ACREEDORAS FISCALES POR CONTRA (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('96', 'ACREEDORAS DE CONTROL POR CONTRA (DB) ');
+INSERT INTO gifi (accno,description) VALUES ('5', 'GASTOS');
+commit;
diff --git a/sql/coa/uk/chart/General.sql b/sql/coa/uk/chart/General.sql
new file mode 100755
index 00000000..e65cc286
--- /dev/null
+++ b/sql/coa/uk/chart/General.sql
@@ -0,0 +1,123 @@
+begin;
+-- sample COA for UK
+--
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0010','Freehold Property','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0011','Goodwill','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0012','Goodwill Amortisation','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0020','Plant and Machinery','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link,contra) VALUES ('0021','Plant/Machinery Depreciation','A','','A','','1');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0030','Office Equipment','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link,contra) VALUES ('0031','Office Equipment Depreciation','A','','A','','1');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0040','Furniture and Fixtures','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link,contra) VALUES ('0041','Furniture/Fixture Depreciation','A','','A','','1');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('0050','Motor Vehicles','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link,contra) VALUES ('0051','Motor Vehicles Depreciation','A','','A','','1');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1001','Stock','A','','A','IC');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1002','Work in Progress','A','','A','IC');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1100','Debtors Control Account','A','','A','AR');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1102','Other Debtors','A','','A','AR');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1103','Prepayments','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1200','Bank Current Account','A','','A','AR_paid:AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1210','Bank Deposit Account','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1220','Building Society Account','A','','A','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1230','Petty Cash','A','','A','AR_paid:AP_paid');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('1240','Company Credit Card','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2100','Creditors Control Account','A','','L','AP');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2102','Other Creditors','A','','L','AP');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2109','Accruals','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2200','VAT (17.5%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2205','VAT (5%)','A','','L','AR_tax:AP_tax:IC_taxpart:IC_taxservice');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2210','P.A.Y.E. & National Insurance','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2220','Net Wages','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2250','Corporation Tax','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2300','Bank Loan','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2305','Directors loan account','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2310','Hire Purchase','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('2330','Mortgages','A','','L','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3000','Ordinary Shares','A','','Q','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3010','Preference Shares','A','','Q','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3100','Share Premium Account','A','','Q','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('3200','Profit and Loss Account','A','','Q','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4000','Sales','A','','I','AR_amount:IC_sale:IC_income');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4010','Export Sales','A','','I','AR_amount:IC_sale:IC_income');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4009','Discounts Allowed','A','','I','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4900','Miscellaneous Income','A','','I','AR_amount:IC_sale:IC_income');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4904','Rent Income','A','','I','AR_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4906','Interest received','A','','I','AR_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('4920','Foreign Exchange Gain','A','','I','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5000','Materials Purchased','A','','E','AP_amount:IC_cogs:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5001','Materials Imported','A','','E','AP_amount:IC_cogs:IC_expense');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5002','Opening Stock','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5003','Closing Stock','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5200','Packaging','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5201','Discounts Taken','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5202','Carriage','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5203','Import Duty','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5204','Transport Insurance','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5205','Equipment Hire','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('5220','Foreign Exchange Loss','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('6000','Productive Labour','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('6001','Cost of Sales Labour','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('6002','Sub-Contractors','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7000','Staff wages & salaries','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7002','Directors Remuneration','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7006','Employers N.I.','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7007','Employers Pensions','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7008','Recruitment Expenses','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7100','Rent','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7102','Water Rates','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7103','General Rates','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7104','Premises Insurance','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7200','Light & heat','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7300','Motor expenses','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7350','Travelling','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7400','Advertising','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7402','P.R. (Literature & Brochures)','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7403','U.K. Entertainment','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7404','Overseas Entertainment','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7500','Postage and Carriage','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7501','Office Stationery','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7502','Telephone','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7506','Web Site costs','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7600','Legal Fees','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7601','Audit and Accountancy Fees','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7603','Professional Fees','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7701','Office Machine Maintenance','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7710','Computer expenses','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7800','Repairs and Renewals','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7801','Cleaning','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7802','Laundry','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7900','Bank Interest Paid','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7901','Bank Charges','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7903','Loan Interest Paid','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('7904','H.P. Interest','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8000','Depreciation','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8005','Goodwill Amortisation','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8100','Bad Debt Write Off','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8201','Subscriptions','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8202','Clothing Costs','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8203','Training Costs','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8204','Insurance','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8205','Refreshments','A','','E','AP_amount');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8500','Dividends','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('8600','Corporation Tax','A','','E','');
+INSERT INTO chart (accno,description,charttype,gifi_accno,category,link) VALUES ('9999','Suspense Account','A','','E','');
+--
+INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '2200'),0.175);
+INSERT INTO tax (chart_id,rate) VALUES ((SELECT id FROM chart WHERE accno = '2205'),0.05);
+--
+INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (SELECT id FROM chart WHERE accno = '1001'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (SELECT id FROM chart WHERE accno = '4000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (SELECT id FROM chart WHERE accno = '5000'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (SELECT id FROM chart WHERE accno = '4920'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (SELECT id FROM chart WHERE accno = '5220'));
+
+ INSERT INTO defaults (setting_key, value) VALUES ('curr', 'GBP:USD:EUR');
+
+ INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');
+
+commit;
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;