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  1. -- Latvian COA
  2. -- prepared by Kaspars Melkis <info@isolis.lv>
  3. -- Sept. 14, 2003
  4. -- checked and edited Sept. 20, 2003, D. Simader
  5. --
  6. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1','Ilgtermi�a ieguld�jumi','H','A','','');
  7. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2','Apgroz�mie l�dzek�i','H','A','','');
  8. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('11','Nemateri�lie ieguld�jumi','H','A','','');
  9. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('12','Pamatl�dzek�i','H','A','','');
  10. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1210','Zemes gabali, �kas, b�ves, ilggad�gie st�d�jumi un citi nekustam� �pa�uma objekti','A','A','IC','');
  11. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1290','Pamatl�dzek�u nolietojums (pas�v�)','A','A','IC','');
  12. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('13','Ilgtermi�a finansu ieguld�jumi','H','A','','');
  13. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('21','Kr�jumi','H','A','','');
  14. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2130','Gatav�s preces p�rdo�anai','A','A','IC','');
  15. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2310','Nor��ini ar pirc�jiem un pas�t�t�jiem','A','L','AP','');
  16. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('23','Nor��ini par pras�b�m (ar debitoriem)','H','I','','');
  17. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2350','Nor��ini ar citiem debitoriem','A','A','AR_amount','');
  18. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('26','Naudas l�dzek�i','H','A','','');
  19. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2610','Kase','A','A','AR_paid:AP_paid','');
  20. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1380','Aizdevumi uz��muma dal�bniekiem un valdei','A','A','','');
  21. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1310','L�dzdal�ba meitas uz��mumu kapit�l�','A','A','','');
  22. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1340','Aizdevumi saist�tajiem uz��mumiem','A','A','','');
  23. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1350','P�r�jie v�rtspap�ri','A','A','','');
  24. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5','Kreditori','H','L','','');
  25. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1370','Pa�u akcijas un da�as','A','A','','');
  26. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2210','Pieaugu�ie produkt�vie lopi','A','A','','');
  27. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3350','Stat�tos paredz�t�s rezerves','A','Q','','');
  28. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2220','Jaunlopi un s�kie dz�vnieki','A','A','','');
  29. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2320','Par pieg�d�m un pas�t�jumiem sa�emtie vekse�i','A','A','IC','');
  30. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2140','Nepabeigtie pas�t�jumi','A','A','','');
  31. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2370','�stermi�a aizdevumi sabiedr�b�m dal�bniekiem un vad�bai','A','A','AP_paid','');
  32. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1360','P�r�jie aizdevumi','A','A','','');
  33. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2120','Nepabeigtie ra�ojumi','A','A','','');
  34. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2330','Meitas uz��mumu par�di','A','A','','');
  35. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2340','Saist�to uz��mumu par�di','A','A','','');
  36. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2380','Nor��ini par pras�b�m pret person�lu un �stermi�a aizdevumi person�lam','A','A','','');
  37. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2410','N�kamo periodu izdevumi','A','A','','');
  38. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2420','Akciju emisijas nocenojums (disagio)','A','A','','');
  39. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('25','V�rtspap�ri apgroz�mo l�dzek�u sast�v� un �stermi�a l�dzdal�ba kapit�los','H','A','','');
  40. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2510','Meitas uz��muma akcijas un da�as ','A','A','','');
  41. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2520','Saist�to uz��muma akcijas un da�as ','A','A','','');
  42. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2530','Pa�u uz��muma akcijas un da�as ','A','A','','');
  43. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2540','P�r�jie v�rtspap�ri un l�dzdal�ba kapit�los','A','A','','');
  44. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2640','Akredit�vi, �eki un �pa�u nor��ina formu konti','A','A','AR_paid:AP_paid','');
  45. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2650','Citi konti bank�s','A','A','AR_paid:AP_paid','');
  46. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2670','P�r�jie naudas l�dzek�i','A','A','','');
  47. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3','Pa�u kapit�ls','H','Q','','');
  48. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3130','Ilgtermi�a ieguld�juma p�rv�rt��anas rezerve','A','Q','','');
  49. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3120','Akciju emisijas uzcenojums (agio)','A','Q','','');
  50. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('32','Priv�tkonti','H','Q','','');
  51. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3210','Priv�tiem nol�kiem iz�emtie l�dzek�i','A','Q','','');
  52. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('33','Rezerves ','H','Q','','');
  53. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3310','Rezerves kapit�ls','A','Q','','');
  54. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3330','Citas likum� paredz�t�s rezerves','A','Q','','');
  55. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3340','Rezerves pa�u akcij�m un da��m','A','Q','','');
  56. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3360','P�r�j�s rezerves','A','Q','','');
  57. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('34','Nesadal�t� pe��a vai nesegtie zaud�jumi','H','Q','','');
  58. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3410','P�rskata gada nesadal�t� pe��a','A','Q','','');
  59. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3420','Iepriek��jo gadu nesadal�t� pe��a','A','Q','','');
  60. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4','Uzkr�jumi','H','L','','');
  61. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4110','Uzkr�jumi pensij�m piel�dzin�t�m saist�b�m','A','L','','');
  62. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4310','Citi uzkr�jumi','A','L','','');
  63. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('41','Uzkr�jumi pensij�m piel�dzin�m�t�m saist�b�m','H','L','','');
  64. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('43','Citi uzkr�jumi','H','L','','');
  65. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('42','Uzkr�jumi paredzamiem nodok�iem','H','L','','');
  66. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('51','Nor��ini par aiz��mumiem','H','L','','');
  67. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5110','Aiz��mumi pret oblig�cij�m','A','L','','');
  68. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5120','Akcij�s p�rv��amie aiz��mumi','A','L','','');
  69. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5130','Aiz��mumi ar l�dzdal�bu pe���','A','L','','');
  70. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5140','Citi aiz��mumi','A','L','','');
  71. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5150','�stermi�a aiz��mumi no kred�tiest�d�m','A','L','','');
  72. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5160','Ilgtermi�a aiz��mumi no kred�tiest�d�m','A','L','','');
  73. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5170','Aiz��mumi no kred�tiest�d�m bez nor�d�t� termi�a','A','L','','');
  74. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('52','Nor��ini par sa�emtajiem avansiem','H','L','','');
  75. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5210','Nor��ini par sa�emtiem avansiem','A','L','','');
  76. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('54','Maks�jamie vekse�i','H','L','','');
  77. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('53','Nor��ini par pieg�d�t�jiem un darbuz��m�jiem','H','L','','');
  78. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5310','Nor��ini par pieg�d�t�jiem un darbuz��m�jiem','A','L','','');
  79. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5410','Nor��ini par pa�u izdotajiem vekse�iem','A','L','AP_paid','');
  80. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5510','Nor��ini par par�diem meitas uz��mumiem','A','L','AP_paid','');
  81. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5540','Nor��ini par par�diem citiem uz��mumiem un dal�bniekiem','A','L','AP_paid','');
  82. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5550','Nor��ini par par�diem person�lam','A','L','AP_paid','');
  83. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5520','Nor��ini par par�diem saist�tiem uz��mumiem','A','L','AP_paid','');
  84. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5530','Nor��ini par par�diem uz��mumiem, ar kuriem ir l�gums par l�dzdal�bu','A','L','AP_paid','');
  85. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('57','Nor��ini par nodok�iem','H','L','AP_amount','');
  86. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('58','Nor��ini par dividend�m','H','L','','');
  87. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('61','Ie��mumi no p�rdo�anas, kas apliekami ar nodok�iem visp�r�j� k�rt�b�','H','I','','');
  88. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('62','Ie��mumi no p�rdo�anas, kas cit�di apliekami ar nodok�iem','H','I','','');
  89. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6220','Ar �pa�iem nodok�iem apliekamie p�rdo�anas ie��mumi','A','I','AR_amount:IC_income','');
  90. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('63','Komisijas, starpniec�bas un citi ie��mumi','H','I','','');
  91. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6310','Komisijas un starpniec�bas ie��mumi','A','I','IC_income','');
  92. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6320','Ie��mumi no atkritumu p�rstr�des un realiz�cijas','A','I','AR_amount:IC_income','');
  93. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6330','Ie��mumi no taras realiz�cijas','A','I','AR_amount:IC_income','');
  94. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6340','Ar nodok�iem neapliekamie apgroz�jumi','A','I','AR_amount:IC_income','');
  95. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('64','Ie��mumus samazino�as atlaides','H','I','','');
  96. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6410','Pie��irt�s skonto atlaides','A','I','IC_income','');
  97. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6420','Pie��irtie bonusi','A','I','','');
  98. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('59','N�kamo periodu ie��mumi','H','L','','');
  99. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('65','P�r�jie uz��muma ie��mumi','H','I','','');
  100. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6510','Ie��mumi no v�rtspap�ru kursa paaugstin��an�s','A','I','AR_amount','');
  101. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6530','Ie��mumi no zemes gabalu iznom��anas','A','I','AR_amount','');
  102. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6540','Ie��mumi no apgroz�mo l�dzek�u p�rdo�anas','A','I','','');
  103. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6550','Ie��mumi no pamatl�dzek�u iznom��anas','A','I','','');
  104. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6560','Ie��mumos p�rskait�tais rezervju un uzkr�jumu samazin�jums','A','I','','');
  105. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6570','Iepriek��jo gadu nodok�u samazin�jums','A','I','','');
  106. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6580','Papildus ieguld�jumi un citi ie��mumi','A','I','AR_amount','');
  107. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6590','Pa�u uz��muma kapit�lieguld�jumiem izpild�tie darbi','A','I','AR_amount','');
  108. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('67','Citu periodu ie��mumi, kas attiecas uz p�rskata periodu','H','I','','');
  109. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6710','Citu periodu ie��mumi, kas attiecas uz p�rskata periodu','A','I','AR_amount','');
  110. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('69','Soci�l�s infrastrukt�ras iest��u un pas�kumu ie��mumi','H','I','','');
  111. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6930','Sadz�ves paklpojumu ie��mumi','A','I','IC_income','');
  112. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6920','Komun�l�s saimniec�bas ie��mumi','A','I','IC_income','');
  113. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('66','Gatav�s produkcijas un nepabeigto ra�ojumu kr�jumu un v�rt�bas izmai�as','H','I','','');
  114. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6610','Gatav�s produkcijas kr�jumu un v�rt�bas izmai�as','A','I','','');
  115. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6620','Nepabeigto ra�ojumu kr�jumu un v�rt�bas izmai�as','A','I','','');
  116. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6630','Nepabeigto pas�t�jumu atlikumu un v�t�bas izmai�as','A','I','','');
  117. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6640','Produkt�vo un darba dz�vnieku gan�mpulka v�rt�bas izmai�as','A','I','','');
  118. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6940','Sabiedrisk�s �din��anas ie��mumi','A','I','IC_income','');
  119. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6950','Izgl�t�bas iest��u ie��mumi','A','I','IC_income','');
  120. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6960','Medic�nas iest��u ie��mumi','A','I','IC_income','');
  121. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6970','Kult�ras un sporta iet��u un pas�kumu ie��mumi','A','I','','');
  122. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6980','P�r�jie soci�l�s infrastrukt�ras iest��u un pas�kumu ie��mumi','A','I','','');
  123. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7','Saimniecisk�s darb�bas izdevumi','H','E','','');
  124. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('71','Izdevumi izejvielu, materi�lu un pre�u iepirk�anai','H','E','','');
  125. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7110','Izejvielu un materi�lu iepirk�anas un pieg�des izdevumi','A','E','','');
  126. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7120','Pre�u iepirk�anas un pieg�des izdevumi','A','E','','');
  127. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7130','Sa�emt�s atlaides','A','E','','');
  128. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7140','Taras izdevumi','A','E','','');
  129. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7150','Muitas un ievednodevas','A','E','AP_paid','');
  130. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7160','P�r�jie �r�jie izdevumi','A','E','AP_paid','');
  131. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7170','Samaksa par darbiem un pakalpojumiem no �rienes','A','E','','');
  132. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7190','Pirkto materi�lu un pre�u kr�jumu un v�rt�bas izmai�as','A','E','','');
  133. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('72','Person�la izmaksas','H','E','','');
  134. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7210','Str�dnieku algas','A','E','AP_paid','');
  135. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7230','Soci�l�s infrastrukt�ras iest��u un pas�kumu darbinieku algas','A','E','','');
  136. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('73','Soci�l�s nodevas un izmaksas','H','I','','');
  137. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7320','P�r�j�s soci�l�s izmaksas','A','E','AP_tax','');
  138. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('74','Pamatl�dzek�u nolietojums un citu ieguld�jumu v�rt�bas norakst�jumi','H','E','','');
  139. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7410','Nemateri�lo ieguld�jumu v�rt�bas norakst��ana','A','E','','');
  140. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('75','P�r�jie saimniecisk�s darb�bas izdevumi','H','E','','');
  141. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7510','Dabas aizsardz�bas izdevumi','A','E','AP_paid','');
  142. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7530','Nodevas par ra�o�an� izmantotiem zemes gabaliem','A','E','AP_paid','');
  143. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7440','Apgroz�mo l�dzek�u v�rt�bas norakst��ana','A','E','','');
  144. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7540','Apdro�inn��anas maks�jumi (iz�emot darbinieku apdro�in��anu)','A','E','AP_paid','');
  145. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7550','P�r�jie saimniecisk�s darb�bas izdevumi','A','E','AP_paid','');
  146. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7560','Str�dnieku verv��anas un apm�c�bas izdevumi','A','E','AP_paid','');
  147. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('76','Pre�u p�rdo�anas izdevumi','H','E','','');
  148. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7610','Iesai�ojamais materi�ls, tara','A','E','AP_paid','');
  149. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7620','Pre�u transporta izdevumi','A','E','AP_paid','');
  150. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7630','Pre�u transporta apdro�in��ana','A','E','AP_paid','');
  151. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7640','Samaks�t�s komisijas naudas','A','E','AP_paid','');
  152. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7650','Citi p�rdo�anas izdevumi','A','E','AP_paid','');
  153. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('77','Administr�cijas izdevumi','H','E','','');
  154. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7710','Sakaru izdevumi','A','E','AP_paid','');
  155. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7720','Kantora (biroja) izdevumi','A','E','AP_paid','');
  156. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7730','Juristu pakalpojumu apmaksa','A','E','AP_paid','');
  157. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7740','Gada p�rskata un rev�zijas izdevumi','A','E','IC_expense','');
  158. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7750','Naudas apgroz�juma blakus izdevumi','A','E','IC_expense','');
  159. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7760','Transporta izdevumi administr�cijas vajadz�b�m','A','E','IC_expense','');
  160. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7770','Citi vad��anas un administr�cijas izdevumi','A','E','IC_expense','');
  161. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('78','P�rskata period� iek�aujamie iepriek��jo periodu izdevumi','H','I','','');
  162. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7810','P�rskata period� iek�aujamie iepriek��jo periodu izdevumi','A','E','IC_expense','');
  163. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('79','Soci�l�s infrastrukt�ras uztur��anas izdevumi','H','E','','');
  164. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7920','Komu�l�s saimniec�bas izdevumi','A','E','IC_expense','');
  165. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7940','Sabiedrisk�s �din��anas izdevumi','A','E','IC_expense','');
  166. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7950','Izgl�t�bas iest��u izdevumi','A','E','IC_expense','');
  167. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8','Da��di ie��mumi un izdevumi, pe��a un zaud�jumi','H','Q','','');
  168. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('81','Da��di ie��mumi','H','I','','');
  169. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8110','Ie��mumi no l�dzdal�bas, v�rtspap�riem un aizdevumiem','A','I','IC_income','');
  170. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8120','P�r�jie ie��mumi no procentiem un tiem piel�dzin�mi ie��mumi','A','I','IC_income','');
  171. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7910','Dz�vok�u saimniec�bas izdevumi','A','E','AP_paid','');
  172. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8130','Vekse�u diskonta ie��mumi','A','I','IC_income','');
  173. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8150','Ien�kumi no val�tas kursa paaugstin��an�s','A','I','IC_income','');
  174. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8160','Sa�emt�s soda naudas un l�gumsodi','A','I','IC_income','');
  175. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8170','Pe��a no �rzemju val�tas p�rdo�anas vai pirk�anas','A','I','IC_income','');
  176. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8190','Citi ie��mumi','A','I','IC_income','');
  177. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('82','Da��di izdevumi','H','E','','');
  178. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8210','�stermi�a finansu ieguld�jumu v�rt�bas norakst��ana','A','E','IC_expense','');
  179. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8220','Samaks�tie procenti un tiem piel�dzin�mie izdevumi','A','E','IC_expense','');
  180. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8230','Vekse�u diskonta izmaksas','A','E','IC_expense','');
  181. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8240','Ilgtermi�a aizdevumu procentu samaksa','A','E','IC_expense','');
  182. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8260','Samaks�t�s soda naudas un l�gumsodi','A','E','IC_expense','');
  183. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8270','Zaud�jumi no �rzemju val�tas pirk�anas un p�rdo�anas','A','E','IC_expense','');
  184. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8290','Citi izdevumi','A','E','IC_expense','');
  185. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('83','�rk�rtas ie��mumi','H','I','IC_income','');
  186. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8310','�rk�rtas ie��mumi','A','I','IC_income','');
  187. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('84','�rk�rtas izdevumi','H','E','','');
  188. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8410','�rk�rtas izdevumi','A','E','IC_expense','');
  189. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('86','Pe��a vai zaud�jumi','H','I','IC_income:IC_expense','');
  190. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8610','Pe��a vai zaud�jumi','A','I','IC_income:IC_expense','');
  191. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3220','Priv�tie ieguld�jumi','A','Q','','');
  192. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6110','Ie��mumi no pamatdarb�bas produkcijas un pakalpojumu p�rdo�anas','A','I','AR_paid','');
  193. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1220','Tehnolo�isk�s iek�rtas un ma��nas','A','A','IC','');
  194. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1240','Pamatl�dzek�u izveido�ana un nepabeigto celtniec�bas objektu izmaksas','A','A','IC','');
  195. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1320','Aizdevumi meitas uz��mumam','A','A','','');
  196. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2110','Izejvielas un materi�li','A','A','AP','');
  197. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2190','Avansa maks�jumi par prec�m','A','A','AR','');
  198. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1130','Uz��muma nemateri�l� v�rt�ba','A','A','IC','');
  199. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1180','Avansa maks�jumi par nemateri�liem akt�viem','A','A','IC','');
  200. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1190','Nemateri�lo ieguld�jumu v�rt�bas norakst�t� da�a (pas�v�)','A','A','IC','');
  201. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('22','Produkt�vie un darba dz�vnieki','H','A','','');
  202. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2230','Darba lopi','A','A','','');
  203. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2290','Darba lopu norakst�t� v�rt�ba (pas�v�)','A','A','','');
  204. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2360','Nor��ini par parakst�t� sabiedr�bas kapit�l� neiemaks�t�m summ�m','A','A','AR_paid','');
  205. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('24','N�kamo periodu izdevumi','H','A','','');
  206. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2620','Nor��inu konti bank�','A','A','AR_paid:AP_paid','');
  207. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('3110','Pamatkapit�ls vai l�dzdal�bas kapit�ls','A','Q','','');
  208. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('55','Nor��ini ar uz��mumiem, dal�bniekiem un person�lu','H','L','','');
  209. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('56','Nor��ini par darba samaksu un ietur�jumiem (iz�emot nodok�us)','H','L','','');
  210. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5610','Nor��ini par darba algu','A','E','AP_amount','');
  211. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5620','Nor��ini par ietur�jumiem no darba algas (iz�emot nodok�us)','A','E','','');
  212. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5820','Nor��ini par iepriek��jo gadu neizmaks�taj�m dividend�m','A','L','AP_paid','');
  213. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5810','Nor��ini par p�rskata gada dividend�m','A','L','AP_paid','');
  214. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5910','N�kamo periodu ie��mumi','A','I','','');
  215. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6','Ie��mumi no uz��muma saimniecisk�s darb�bas','H','I','','');
  216. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6210','Ar nodok�iem neapliekamie p�rdo�anas ie��mumi','A','I','AR_amount:IC_income','');
  217. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6430','Pie��irtie rabati un citas tirdzniec�bas atlaides','A','I','','');
  218. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('6910','Dz�vok�u saimniec�bas ie��mumi','A','I','AR_paid','');
  219. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7180','P�r�jie materi�lie izdevumi (nodoklis par dabas resursu izmanto�anu, celmu nauda u.c.)','A','E','','');
  220. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7240','P�r�j�s person�la izmaksas','A','E','AP_paid','');
  221. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7220','P�rvaldes person�la un administrat�v� person�la algas','A','E','AP_paid','');
  222. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7420','Pamatl�dzek�u nolietojums','A','E','','');
  223. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7570','Komand�juma izdevumi','A','E','AP_paid','');
  224. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7930','Sadz�ves pakalpojumu izdevumi','A','E','IC_expense','');
  225. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7960','Medic�nisk�s apkalpo�anas izdevumi','A','E','IC_expense','');
  226. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7970','Kult�ras un sporta iest��u un pas�kumu izdevumi','A','E','IC_expense','');
  227. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8140','Ziedojumi un citi tiem piel�dzin�mi ie��mumi','A','I','IC_income','');
  228. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8250','Zaud�jumi no val�tu kursa pazemin��an�s','A','E','IC_expense','');
  229. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7980','P�r�jie soci�l�s infrastrukt�ras uztur��anas izdevumi','A','E','','');
  230. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('87','Pe��as izlietojums (bez nodok�iem)','H','E','','');
  231. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('88','Nodo�i no pe��as un citi saimniecisk�s darb�bas izdevumos neiek�aujamie nodok�i','H','E','','');
  232. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1110','P�tniec�bas un uz��muma att�st�bas izmaksas','A','A','','');
  233. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1120','Koncesijas, patenti, licences, tirdzniec�bas z�mes un l�dz�gas ties�bas; datoru programmas','A','A','IC','');
  234. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1230','P�r�jie pamatl�dzek�i un invent�rs','A','A','IC','');
  235. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5710','Nor��ini par pe��as nodokli','A','L','','');
  236. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2390','P�rmaks�tie nodok�i, iepriek� samaks�tie nodok�i','A','A','','');
  237. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('4210','Uzkr�jumi paredzamiem nodok�iem','A','L','','');
  238. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('5720','Nor��ini par citiem nodok�iem, nodev�m un maks�jumiem bud�etam','A','L','','');
  239. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('7310','Soci�lais nodoklis','A','E','','');
  240. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8710','Pe��as izlietojums','A','E','','');
  241. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8830','Nodoklis par zemi','A','E','','');
  242. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8840','Citi saimniecisk�s darb�bas izmaks�s neiek�aujamie nodok�i','A','E','','');
  243. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8820','Nodoklis par dabas resursu izmanto�anu no pe��as maks�jam� da��','A','E','','');
  244. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('8810','Nodoklis no pe��as','A','E','','');
  245. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('1330','L�dzdal�bas saist�to uz��mumu kapit�l�','A','A','','');
  246. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2354','PVN samaks�ts 18%','A','E','AP_tax:IC_taxpart:IC_taxservice','');
  247. INSERT INTO chart (accno,description,charttype,category,link,gifi_accno) VALUES ('2352','PVN ie�emtais 18%','A','L','AR_tax:IC_taxpart:IC_taxservice','');
  248. --
  249. INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart where accno = '2352'),'0.18','');
  250. INSERT INTO tax (chart_id,rate,taxnumber) VALUES ((SELECT id FROM chart where accno = '2354'),'0.18','');
  251. --
  252. update defaults set inventory_accno_id = (select id from chart where accno = '1230'), income_accno_id = (select id from chart where accno = '6010'), expense_accno_id = (select id from chart where accno = '7110'), fxgain_accno_id = (select id from chart where accno = '8170'), fxloss_accno_id = (select id from chart where accno = '8270'), curr = 'LVL', weightunit = 'kg';