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path: root/sql/UCOA-Form990-chart.sql
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  1. begin;
    2. 

  2. -- UCOA Form 990
    3. 

  3. --
    4. 

  4. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1000','Cash','H','','A','');
    5. 

  5. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1010','Cash in bank-operating','A','45','A','AR_paid:AP_paid');
    6. 

  6. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1020','Cash in bank-payroll','A','45','A','AP_paid');
    7. 

  7. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1040','Petty cash','A','45','A','AR_paid:AP_paid');
    8. 

  8. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1070','Savings & short-term investments','A','46','A','');
    9. 

  9. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1100','Accounts receivable','H','','A','');
    10. 

  10. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1110','Accounts receivable','A','47a','A','AR');
    11. 

  11. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1115','Doubtful accounts allowance','A','47b','A','AR_paid','1');
    12. 

  12. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1200','Contributions receivable','H','','A','AR');
    13. 

  13. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1210','Pledges receivable','A','48a','A','AR');
    14. 

  14. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1215','Doubtful pledges allowance','A','48b','A','AR_paid','1');
    15. 

  15. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1225','Discounts - long-term pledges','A','48a','A','AR_paid','1');
    16. 

  16. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1240','Grants receivable','A','49','A','AR');
    17. 

  17. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1245','Discounts - long-term grants','A','49','A','AR_paid','1');
    18. 

  18. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1300','Other receivables','H','','A','');
    19. 

  19. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1310','Employee & trustee receivables','A','50','A','AR');
    20. 

  20. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1320','Notes/loans receivable','A','51a','A','AR');
    21. 

  21. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1325','Doubtful notes/loans allowance','A','51b','A','AR_paid','1');
    22. 

  22. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1400','Other assets','H','','A','');
    23. 

  23. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1410','Inventories for sale','A','52','A','IC');
    24. 

  24. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1420','Inventories for use','A','52','A','IC');
    25. 

  25. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1450','Prepaid expenses','A','53','A','');
    26. 

  26. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1460','Accrued revenues','A','47a','A','');
    27. 

  27. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1500','Investments','H','','A','');
    28. 

  28. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1510','Marketable securities ','A','54','A','');
    29. 

  29. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1530','Land held for investment','A','55a','A','');
    30. 

  30. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1540','Buildings held for investment','A','55a','A','');
    31. 

  31. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1545','Accum deprec - bldg investment','A','55b','A','','1');
    32. 

  32. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1580','Investments - other','A','56','A','');
    33. 

  33. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1600','Fixed operating assets','H','','A','');
    34. 

  34. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1610','Land - operating','A','57a','A','');
    35. 

  35. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1620','Buildings - operating','A','57a','A','');
    36. 

  36. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1630','Leasehold improvements','A','57a','A','');
    37. 

  37. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1640','Furniture, fixtures, & equip','A','57a','A','');
    38. 

  38. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1650','Vehicles','A','57a','A','');
    39. 

  39. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1660','Construction in progress','A','57a','A','');
    40. 

  40. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1700','Accum deprec - fixed operating assets','H','','A','');
    41. 

  41. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1725','Accum deprec - building','A','57b','A','','1');
    42. 

  42. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1735','Accum amort - leasehold improvements','A','57b','A','','1');
    43. 

  43. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1745','Accum deprec - furn,fix,equip','A','57b','A','','1');
    44. 

  44. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('1755','Accum deprec - vehicles','A','57b','A','','1');
    45. 

  45. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1810','Other long-term assets','A','58','A','');
    46. 

  46. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1850','Split-interest agreements','A','58','A','');
    47. 

  47. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1910','Collections - art, etc','A','58','A','');
    48. 

  48. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('1950','Funds held in trust by others','A','58','A','');
    49. 

  49. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2000','Payables','H','','L','');
    50. 

  50. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2010','Accounts payable','A','60','L','AP');
    51. 

  51. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2020','Grants & allocations payable','A','61','L','AP');
    52. 

  52. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2100','Accrued liabilities','H','','L','');
    53. 

  53. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2110','Accrued  payroll','A','60','L','');
    54. 

  54. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2120','Accrued paid leave','A','60','L','');
    55. 

  55. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2130','Accrued payroll taxes','A','60','L','');
    56. 

  56. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2140','Accrued sales taxes','A','60','L','');
    57. 

  57. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2150','Accrued expenses - other','A','60','L','');
    58. 

  58. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2300','Unearned/deferred revenue','H','','L','');
    59. 

  59. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2310','Deferred contract revenue','A','62','L','');
    60. 

  60. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2350','Unearned/deferred revenue - other','A','62','L','');
    61. 

  61. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2410','Refundable advances','A','62','L','');
    62. 

  62. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2500','Short-term notes & loans payable','H','','L','');
    63. 

  63. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2510','Trustee & employee loans payable','A','63','L','');
    64. 

  64. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2550','Line of credit','A','65','L','');
    65. 

  65. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2560','Current portion - long-term loan','A','65','L','');
    66. 

  66. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2570','Short-term liabilities - other','A','65','L','');
    67. 

  67. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2610',' Split-interest liabilities','A','65','L','');
    68. 

  68. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2700','Long-term notes & loans payable','H','','L','');
    69. 

  69. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2710','Bonds payable','A','64a','L','');
    70. 

  70. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2730','Mortgages payable','A','64b','L','');
    71. 

  71. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2750','Capital leases','A','64b','L','');
    72. 

  72. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2770','Long-term liabilities - other','A','64a','L','');
    73. 

  73. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2810','Gov\'t-owned fixed assets liability','A','65','L','');
    74. 

  74. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('2910','Custodial funds','A','65','L','');
    75. 

  75. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3000','Unrestricted net assets','H','','Q','');
    76. 

  76. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3010','Unrestricted net assets','A','21&67','Q','');
    77. 

  77. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3020','Board-designated net assets','A','21&67','Q','');
    78. 

  78. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3030','Board designated quasi-endowment','A','21&67','Q','');
    79. 

  79. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3040','Fixed operating net assets','A','21&67','Q','');
    80. 

  80. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3100','Temporarily restricted net assets','H','','Q','');
    81. 

  81. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3110','Use restricted net assets','A','21&68','Q','');
    82. 

  82. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3120','Time restricted net assets','A','21&68','Q','');
    83. 

  83. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3200','Permanently restricted net assets','H','','Q','');
    84. 

  84. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('3210','Endowment net assets','A','21&69','Q','');
    85. 

  85. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4000','Revenue from direct contributions','H','','I','');
    86. 

  86. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4010','Individual/small business contributions','A','1a','I','AR_amount:IC_income');
    87. 

  87. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4020','Corporate contributions','A','1a','I','AR_amount:IC_income');
    88. 

  88. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4070','Legacies & bequests','A','1a','I','AR_amount');
    89. 

  89. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4075','Uncollectible pledges - estimated','A','contra1a','I','','1');
    90. 

  90. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4085','Long-term pledges discount','A','contra1a','I','','1');
    91. 

  91. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4100','Donated goods & services revenue','H','','I','');
    92. 

  92. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4110','Donated professional services-GAAP','A','PartIV-A&82b','I','AR_amount');
    93. 

  93. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4120','Donated other services - non-GAAP','A','PartIV-A&82b','I','AR_amount');
    94. 

  94. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4130','Donated use of facilities','A','PartIV-A&82b','I','AR_amount');
    95. 

  95. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4140','Gifts in kind - goods','A','1d','I','AR_amount:IC_sale');
    96. 

  96. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4150','Donated art, etc','A','1d','I','AR_amount:IC_sale');
    97. 

  97. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4200','Revenue from non-government grants','H','','I','');
    98. 

  98. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4210','Corporate/business grants','A','1a','I','AR_amount');
    99. 

  99. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4230','Foundation/trust grants','A','1a','I','AR_amount');
    100. 

  100. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4250','Nonprofit organization grants','A','1a','I','AR_amount');
    101. 

  101. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('4255','Discounts - long-term grants','A','contra1a','I','','1');
    102. 

  102. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4300','Revenue from split-interest agreements','H','','I','');
    103. 

  103. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4310','Split-interest agreement contributions','A','1a','I','');
    104. 

  104. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4350','Gain (loss) split-interest agreements','A','20','I','');
    105. 

  105. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4400','Revenue from indirect contributions','H','','I','');
    106. 

  106. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4410','United Way or CFC contributions','A','1b','I','AR_amount');
    107. 

  107. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4420','Affiliated organizations revenue','A','1b','I','AR_amount');
    108. 

  108. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4430','Fundraising agencies revenue','A','1b','I','AR_amount');
    109. 

  109. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4500','Revenue from government grants','H','','I','');
    110. 

  110. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4510','Agency (government) grants','A','1c','I','AR_amount');
    111. 

  111. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4520','Federal grants','A','1c','I','AR_amount');
    112. 

  112. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4530','State grants','A','1c','I','AR_amount');
    113. 

  113. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('4540','Local government grants','A','1c','I','AR_amount');
    114. 

  114. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5000','Revenue from government agencies','H','','I','');
    115. 

  115. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5010','Agency (government) contracts/fees','A','2&93(g)','I','AR_amount');
    116. 

  116. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5020','Federal contracts/fees','A','2&93(g)','I','AR_amount');
    117. 

  117. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5030','State contracts/fees','A','2&93(g)','I','AR_amount');
    118. 

  118. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5040','Local government contracts/fees','A','2&93(g)','I','AR_amount');
    119. 

  119. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5080','Medicare/Medicaid payments','A','2&93f','I','');
    120. 

  120. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5100','Revenue from program-related sales & fees','H','','I','');
    121. 

  121. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5180','Program service fees','A','2&93(a)','I','AR_amount');
    122. 

  122. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5185','Bad debts, est - program fees','A','2&93(a)','I','');
    123. 

  123. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5200','Revenue from dues','H','','I','');
    124. 

  124. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5210','Membership dues-individuals','A','3&94','I','AR_amount:IC_income');
    125. 

  125. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5220','Assessments and dues-organizations','A','3&94','I','AR_amount:IC_income');
    126. 

  126. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5300','Revenue from investments','H','','I','');
    127. 

  127. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5310','Interest-savings/short-term investments','A','4&95','I','AR_amount');
    128. 

  128. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5320','Dividends & interest - securities','A','5&96','I','AR_amount');
    129. 

  129. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5330','Real estate rent - debt-financed','A','6a&97a','I','');
    130. 

  130. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5335','Real estate rental cost - debt-financed','A','6b&97a','I','');
    131. 

  131. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5340','Real estate rent - not debt-financed','A','6a&97b','I','');
    132. 

  132. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5345','Real estate rental cost - not debt-financed','A','6b&97b','I','');
    133. 

  133. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5350','Personal property rent','A','6a&98','I','');
    134. 

  134. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5355','Personal property rental cost','A','6b&98','I','','1');
    135. 

  135. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5360','Other investment income','A','7&99','I','AR_amount');
    136. 

  136. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5370','Securities sales - gross','A','8a-(A)&100','I','');
    137. 

  137. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5375','Securities sales cost ','A','8b-(A)&100','I','','1');
    138. 

  138. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5400','Revenue from other sources','H','','I','');
    139. 

  139. 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');
    140. 

  140. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5415','Non-inventory sales cost ','A','8b-(B)&100','I','','1');
    141. 

  141. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5440','Gross sales - inventory','A','10a&102','I','AR_amount:IC_sale');
    142. 

  142. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link, contra) VALUES ('5445','Cost of inventory sold ','A','10b&102','I','','1');
    143. 

  143. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5450','Advertising revenue','A','11&103','I','AR_amount');
    144. 

  144. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5460','Affiliate revenues from other entities','A','11&103','I','AR_amount');
    145. 

  145. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5490','Misc revenue','A','11&103','I','AR_amount');
    146. 

  146. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5800','Special events','H','','I','');
    147. 

  147. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5810','Special events - non-gift revenue','A','9a&101','I','AR_amount');
    148. 

  148. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('5820','Special events - gift revenue','A','1a&(9a)','I','AR_amount');
    149. 

  149. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6800','Unrealized gain (loss)','H','','I','');
    150. 

  150. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6810','Unrealized gain (loss) - investments','A','PartIV-A','I','');
    151. 

  151. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6820','Unrealized gain (loss) - other assets','A','PartIV-A','I','');
    152. 

  152. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6900','Net assets released from restriction','H','','I','');
    153. 

  153. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6910','Satisfaction of use restriction','A','','I','');
    154. 

  154. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6920','LB&E acquisition satisfaction','A','','I','');
    155. 

  155. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('6930','Time restriction satisfaction','A','','I','');
    156. 

  156. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7000','Grantscts, & direct assistance','H','','E','');
    157. 

  157. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7010','Contracts - program-related','A','22','E','AP_amount');
    158. 

  158. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7020','Grants to other organizations','A','22','E','AP_amount');
    159. 

  159. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7040','Awards & grants - individuals','A','22','E','AP_amount');
    160. 

  160. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7050','Specific assistance - individuals','A','23','E','AP_amount');
    161. 

  161. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7060','Benefits paid to or for members','A','24','E','AP_amount');
    162. 

  162. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7200','Salaries & related expenses','H','','E','');
    163. 

  163. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7210','Officers & directors salaries','A','25','E','');
    164. 

  164. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7220','Salaries & wages - other','A','26','E','');
    165. 

  165. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7230','Pension plan contributions','A','27','E','');
    166. 

  166. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7240','Employee benefits - not pension','A','28','E','');
    167. 

  167. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7250','Payroll taxes, etc.','A','29','E','');
    168. 

  168. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7500','Contract service expenses','H','','E','');
    169. 

  169. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7510','Fundraising fees','A','30','E','AP_amount');
    170. 

  170. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7520','Accounting fees','A','31','E','AP_amount');
    171. 

  171. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7530','Legal fees','A','32','E','AP_amount');
    172. 

  172. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7540','Professional fees - other','A','43','E','AP_amount');
    173. 

  173. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7550','Temporary help - contract','A','43','E','AP_amount');
    174. 

  174. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7580','Donated professional services - GAAP','A','PartIV-B,82b','E','AP_amount');
    175. 

  175. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('7590','Donated other services - non-GAAP','A','PartIV-B,82b','E','AP_amount');
    176. 

  176. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8100','Nonpersonnel expenses','H','','E','');
    177. 

  177. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8110','Supplies','A','33','E','AP_amount');
    178. 

  178. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8120','Donated materials & supplies','A','33','E','AP_amount');
    179. 

  179. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8130','Telephone & telecommunications','A','34','E','AP_amount');
    180. 

  180. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8140','Postage & shipping','A','35','E','AP_amount');
    181. 

  181. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8150','Mailing services','A','35','E','AP_amount');
    182. 

  182. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8170','Printing & copying','A','38','E','AP_amount');
    183. 

  183. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8180','Books, subscriptions, references','A','38','E','AP_amount');
    184. 

  184. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8190','In-house publications','A','38','E','AP_amount');
    185. 

  185. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8200','Facility & equipment expenses','H','','E','');
    186. 

  186. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8210','Rent, parking, other occupancy','A','36','E','AP_amount');
    187. 

  187. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8220','Utilities','A','36','E','AP_amount');
    188. 

  188. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8230','Real estate taxes','A','36','E','');
    189. 

  189. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8240','Personal property taxes','A','36','E','');
    190. 

  190. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8250','Mortgage interest','A','36','E','AP_amount');
    191. 

  191. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8260','Equipment rental & maintenance','A','37','E','AP_amount');
    192. 

  192. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8270','Deprec & amort - allowable','A','42','E','');
    193. 

  193. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8280','Deprec & amort - not allowable','A','42','E','');
    194. 

  194. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8290','Donated facilities ','A','PartIV-B,82b','E','');
    195. 

  195. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8300','Travel & meetings expenses','H','','E','');
    196. 

  196. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8310','Travel','A','39','E','AP_amount');
    197. 

  197. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8320','Conferences, conventions, meetings','A','40','E','AP_amount');
    198. 

  198. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8500','Other expenses','H','','E','');
    199. 

  199. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8510','Interest-general','A','41','E','AP_amount');
    200. 

  200. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8520','Insurance - non-employee related','A','43','E','AP_amount');
    201. 

  201. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8530','Membership dues - organization','A','43','E','AP_amount');
    202. 

  202. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8540','Staff development','A','43','E','AP_amount');
    203. 

  203. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8550','List rental','A','43','E','AP_amount');
    204. 

  204. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8560','Outside computer services','A','43','E','AP_amount');
    205. 

  205. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8570','Advertising expenses','A','43','E','AP_amount');
    206. 

  206. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8580','Contingency provisions','A','43','E','AP_amount');
    207. 

  207. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8590','Other expenses','A','43','E','AP_amount:IC_expense');
    208. 

  208. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8600','Business expenses','H','','E','');
    209. 

  209. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8610','Bad debt expense ','A','43','E','');
    210. 

  210. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8620','Sales taxes','A','43','E','AP_tax');
    211. 

  211. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8630','UBITaxes ','A','43','E','AP_tax');
    212. 

  212. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8650','Taxes - other','A','43','E','AP_tax');
    213. 

  213. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8660','Fines, penalties, judgments','A','43','E','');
    214. 

  214. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('8670','Organizational (corp) expenses','A','43','E','');
    215. 

  215. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9800','Fixed asset purchases ','H','','A','');
    216. 

  216. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9810','Capital purchases - land','A','capitalized','A','');
    217. 

  217. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9820','Capital purchases - building','A','capitalized','A','');
    218. 

  218. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9830','Capital purchases - equipment','A','capitalized','A','');
    219. 

  219. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9840','Capital purchases - vehicles','A','capitalized','A','');
    220. 

  220. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9900','Other Allocations','H','','E','');
    221. 

  221. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9910','Payments to affiliates','A','16','E','');
    222. 

  222. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9920','Additions to reserves','A','','E','');
    223. 

  223. INSERT INTO chart (accno, description, charttype, gifi_accno, category, link) VALUES ('9930','Program administration allocations','A','','E','');
    224. 

  224. --
    225. 

  225. insert into tax (chart_id,rate) values ((select id from chart where accno = '8620'),0);
    226. 

  226. insert into tax (chart_id,rate) values ((select id from chart where accno = '8630'),0);
    227. 

  227. insert into tax (chart_id,rate) values ((select id from chart where accno = '8650'),0);
    228. 

  228. --
    229. 

  229. INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from chart where accno = '1410'));
    230. 

  230. 

  231.  INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from chart where accno = '4010'));
    232. 

  232. 

  233.  INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from chart where accno = '7510'));
    234. 

  234. 

  235.  INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from chart where accno = '5490'));
    236. 

  236. 

  237.  INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from chart where accno = '8590'));
    238. 

  238. 

  239.  INSERT INTO defaults (setting_key, value) VALUES ('curr', 'USD');
    240. 

  240. 

  241.  INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'lbs');
    242. 

  242. 

  243. commit;
    244.
generated by cgit v1.2.3 (git 2.46.0) at 2024-11-05 08:00:57 +0000