account_us.xml

<?xml version="1.0"?>
<tryton>
    <data>

        <!-- Balance sheet account types -->

        <record model="account.account.type.template" id="us">
            <field name="name">Chart of account types (US GAAP)</field>
            <field name="sequence" eval="10"/>
            <field name="statement" eval="None"/>
        </record>
        <record model="account.account.type.template" id="assets">
            <field name="name">Assets</field>
            <field name="parent" ref="us"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="current_assets">
            <field name="name">Current assets</field>
            <field name="parent" ref="assets"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cash_and_cash_equivalents">
            <field name="name">Cash and cash equivalents</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cash">
            <field name="name">Cash</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="cash_and_cash_equivalents"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cash_equivalents">
            <field name="name">Cash equivalents</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="cash_and_cash_equivalents"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="restricted_cash">
            <field name="name">Restricted cash and investments</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="cash_and_cash_equivalents"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="short_term_investments">
            <field name="name">Short-term investments (held for trading)</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="marketable_securities">
            <field name="name">Marketable securities</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="short_term_investments"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="derivatives">
            <field name="name">Derivatives</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="short_term_investments"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_short_term_investments">
            <field name="name">Other short-term investments</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="short_term_investments"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="receivables">
            <field name="name">Operating receivables</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="trade_receivables">
            <field name="name">Trade receivables</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="receivables"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accounts_receivables">
            <field name="name">Trade accounts receivables</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="trade_receivables"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accounts_receivables_from_related_parties">
            <field name="name">Trade accounts receivables from related parties</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="trade_receivables"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_trade_receivables">
            <field name="name">Other trade receivables</field>
            <field name="sequence" eval="90"/>
            <field name="parent" ref="trade_receivables"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_trade_receivables">
            <field name="name">Nontrade receivables</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="receivables"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_receivables">
            <field name="name">Other operating receivables</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="receivables"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="receivable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="inventories">
            <field name="name">Inventories</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="raw_materials">
            <field name="name">Raw materials and supplies</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="inventories"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="goods_in_process">
            <field name="name">Goods in process</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="inventories"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="direct_materials">
            <field name="name">Direct materials</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="goods_in_process"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="direct_labor_costs">
            <field name="name">Direct labor</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="goods_in_process"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="production_overhead">
            <field name="name">Production overhead</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="goods_in_process"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="intermediate_and_finished_goods">
            <field name="name">Intermediate and finished goods</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="inventories"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="merchandise">
            <field name="name">Merchandise</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="inventories"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="unallocated_overhead">
            <field name="name">Unallocated overhead</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="inventories"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="inventory_purchases">
            <field name="name">Inventory purchases in transit</field>
            <field name="sequence" eval="60"/>
            <field name="parent" ref="inventories"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accrued_and_deferred_assets">
            <field name="name">Accrued and deferred assets</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="prepaid_expenses">
            <field name="name">Prepaid expenses</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="accrued_and_deferred_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="returnable_deposits">
            <field name="name">Returnable deposits</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="accrued_and_deferred_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accrued_revenues">
            <field name="name">Accrued revenues</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="accrued_and_deferred_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="deferred_costs">
            <field name="name">Deferred costs</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="accrued_and_deferred_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_accrued_and_deferred_assets">
            <field name="name">Other accrued and deferred assets</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="accrued_and_deferred_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_current_assets">
            <field name="name">Other current assets</field>
            <field name="sequence" eval="60"/>
            <field name="parent" ref="current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_current_assets">
            <field name="name">Non-current assets</field>
            <field name="parent" ref="assets"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="investment_securities">
            <field name="name">Investment securities (available-for-sale or held-to-maturity)</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="non_current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="long_term_marketable_securities">
            <field name="name">Marketable securities</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="investment_securities"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="investments_in_related_parties">
            <field name="name">Investments in associates and other related parties</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="investment_securities"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="loans_and_receivables_as_investments">
            <field name="name">Loans and receivables classified as investments</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="investment_securities"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="derivative_instruments">
            <field name="name">Derivative instruments</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="investment_securities"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_long_term_investments">
            <field name="name">Other non-current investments</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="investment_securities"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="tangible_assets">
            <field name="name">Tangible assets</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="non_current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="land">
            <field name="name">Land and improvements</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="buildings">
            <field name="name">Buildings and improvements</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="production_machinery_and_equipment">
            <field name="name">Production machinery and equipment</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="transportation_equipment">
            <field name="name">Transportation equipment</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="furniture_fixtures_office">
            <field name="name">Furniture, fixtures, and office equipment</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_tangible_assets">
            <field name="name">Other tangible assets</field>
            <field name="sequence" eval="60"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="tangible_assets_in_process">
            <field name="name">Tangible assets in process</field>
            <field name="sequence" eval="70"/>
            <field name="parent" ref="tangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="intangible_assets">
            <field name="name">Intangible assets</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="non_current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="marketing_related_intangibles">
            <field name="name">Marketing-related intangibles</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="customer_related_intangibles">
            <field name="name">Customer-related intangibles</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="artistic_related_intangibles">
            <field name="name">Artistic-related intangibles</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="contract_based_intangibles">
            <field name="name">Contract-based intangibles</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="technology_based_intangibles">
            <field name="name">Technology-based intangibles</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="capitalized_software">
            <field name="name">Capitalized software</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="technology_based_intangibles"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_technology_based_intangibles">
            <field name="name">Other technology-based intangibles</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="technology_based_intangibles"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="research_and_development">
            <field name="name">Research and development</field>
            <field name="sequence" eval="60"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="goodwill">
            <field name="name">Goodwill</field>
            <field name="sequence" eval="70"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_intangible_assets">
            <field name="name">Other intangible assets</field>
            <field name="sequence" eval="80"/>
            <field name="parent" ref="intangible_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_assets">
            <field name="name">Other assets</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="non_current_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_current_prepaid_expenses">
            <field name="name">Non-current prepaid expenses and other accrued assets</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="other_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
            <field name="fixed_asset" depends="account_asset" eval="True"/>
        </record>
        <record model="account.account.type.template" id="assets_held_for_disposal">
            <field name="name">Assets held for disposal</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="other_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_current_restricted_cash">
            <field name="name">Non-current restricted cash and investments</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="other_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="deferred_tax_assets">
            <field name="name">Deferred tax assets</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="other_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_non_current_assets">
            <field name="name">Other non-current assets</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="other_assets"/>
            <field name="statement">balance</field>
            <field name="assets" eval="True"/>
        </record>
        <record model="account.account.type.template" id="liabilities_and_equity">
            <field name="name">Liabilities and shareholders’ equity</field>
            <field name="parent" ref="us"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="liabilities">
            <field name="name">Liabilities</field>
            <field name="parent" ref="liabilities_and_equity"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="current_liabilities">
            <field name="name">Current liabilities</field>
            <field name="parent" ref="liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="current_debts">
            <field name="name">Short-term debt</field>
            <field name="parent" ref="current_liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="payables">
            <field name="name">Operating payables</field>
            <field name="parent" ref="current_liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accounts_payables">
            <field name="name">Trade accounts payables</field>
            <field name="parent" ref="payables"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accounts_payables_to_related_parties">
            <field name="name">Trade accounts payables to related parties</field>
            <field name="parent" ref="payables"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_trade_payables">
            <field name="name">Other trade payables</field>
            <field name="parent" ref="payables"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_trade_payables">
            <field name="name">Nontrade payables</field>
            <field name="parent" ref="payables"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_payables">
            <field name="name">Other operating payables</field>
            <field name="parent" ref="payables"/>
            <field name="sequence" eval="90"/>
            <field name="statement">balance</field>
            <field name="payable" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accrued_and_deferred_liabilities">
            <field name="name">Accrued and deferred liabilities</field>
            <field name="parent" ref="current_liabilities"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="deferred_revenues">
            <field name="name">Deferred revenues</field>
            <field name="parent" ref="accrued_and_deferred_liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="customer_credits">
            <field name="name">Customer credits</field>
            <field name="parent" ref="accrued_and_deferred_liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="advances_received">
            <field name="name">Advances received on work in process</field>
            <field name="parent" ref="customer_credits"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
        </record>
        <record model="account.account.type.template" id="accrued_expenses">
            <field name="name">Accrued expenses</field>
            <field name="parent" ref="accrued_and_deferred_liabilities"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="employee_related_liabilities">
            <field name="name">Employee-related liabilities</field>
            <field name="parent" ref="accrued_and_deferred_liabilities"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accrued_payroll">
            <field name="name">Accrued payroll</field>
            <field name="parent" ref="employee_related_liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="payroll_withholdings">
            <field name="name">Payroll withholdings</field>
            <field name="parent" ref="employee_related_liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accrued_payroll_taxes">
            <field name="name">Accrued payroll taxes</field>
            <field name="parent" ref="employee_related_liabilities"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="employer_benefit_plan_contributions">
            <field name="name">Employer benefit plan contributions</field>
            <field name="parent" ref="employee_related_liabilities"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accrued_retirement_plan_expenses">
            <field name="name">Accrued retirement plan expenses</field>
            <field name="parent" ref="employee_related_liabilities"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="tax_liabilities">
            <field name="name">Tax liabilities</field>
            <field name="parent" ref="accrued_and_deferred_liabilities"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="other_current_liabilities">
            <field name="name">Other short-term liabilities and payables</field>
            <field name="parent" ref="current_liabilities"/>
            <field name="sequence" eval="90"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="dividends_payables">
            <field name="name">Dividends payables</field>
            <field name="parent" ref="other_current_liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="short_term_provisions">
            <field name="name">Short-term provisions</field>
            <field name="parent" ref="other_current_liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="non_current_liabilities">
            <field name="name">Non-current liabilities</field>
            <field name="parent" ref="liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="non_current_debts">
            <field name="name">Non-current debts</field>
            <field name="parent" ref="non_current_liabilities"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="lease_obligations">
            <field name="name">Lease obligations</field>
            <field name="parent" ref="non_current_liabilities"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="deferred_revenues_non_current">
            <field name="name">Deferred revenues</field>
            <field name="parent" ref="non_current_liabilities"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="contingencies_and_provisions">
            <field name="name">Contingencies and provisions</field>
            <field name="parent" ref="non_current_liabilities"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="provisions">
            <field name="name">Provisions</field>
            <field name="parent" ref="contingencies_and_provisions"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="asset_retirement_obligations">
            <field name="name">Asset retirement obligations</field>
            <field name="parent" ref="contingencies_and_provisions"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="other_commitments_and_contingencies">
            <field name="name">Other commitments and contingencies</field>
            <field name="parent" ref="contingencies_and_provisions"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="other_non_current_liabilities">
            <field name="name">Other non-current liabilities</field>
            <field name="parent" ref="non_current_liabilities"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="equity">
            <field name="name">Equity</field>
            <field name="parent" ref="liabilities_and_equity"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="contributed_capital">
            <field name="name">Contributed capital</field>
            <field name="parent" ref="equity"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="share_capital">
            <field name="name">Share capital</field>
            <field name="parent" ref="contributed_capital"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="common_stock">
            <field name="name">Common stock</field>
            <field name="parent" ref="share_capital"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="preferred_stock">
            <field name="name">Preferred stock</field>
            <field name="parent" ref="share_capital"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="share_premium">
            <field name="name">Share premium</field>
            <field name="parent" ref="contributed_capital"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="stock_subscriptions">
            <field name="name">Stock subscribed</field>
            <field name="parent" ref="contributed_capital"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="stock_subscriptions_receivables">
            <field name="name">Stock subscriptions receivables</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="contributed_capital"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="donated_capital">
            <field name="name">Donated capital</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="contributed_capital"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="earned_capital">
            <field name="name">Earned capital</field>
            <field name="parent" ref="equity"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="current_earnings">
            <field name="name">Current earnings</field>
            <field name="parent" ref="earned_capital"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="retained_earnings">
            <field name="name">Retained earnings</field>
            <field name="parent" ref="earned_capital"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="unappropriated_retained_earnings">
            <field name="name">Unappropriated retained earnings</field>
            <field name="parent" ref="retained_earnings"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="appropriated_retained_earnings">
            <field name="name">Appropriated retained earnings</field>
            <field name="parent" ref="retained_earnings"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_other_comprehensive_income">
            <field name="name">Accumulated other comprehensive income, net of tax</field>
            <field name="parent" ref="earned_capital"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_net_unrealized_gain_on_available_for_sale_assets">
            <field name="name">Accumulated net unrealized gain on available-for-sale assets</field>
            <field name="parent" ref="accumulated_other_comprehensive_income"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_gain_on_cash_flow_hedges">
            <field name="name">Accumulated gain on cash flow hedges</field>
            <field name="parent" ref="accumulated_other_comprehensive_income"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_exchange_differences_on_translation_of_foreign_operations">
            <field name="name">Accumulated exchange differences on translation of foreign operations</field>
            <field name="parent" ref="accumulated_other_comprehensive_income"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_defined_benefit_plan_income">
            <field name="name">Accumulated defined benefit plan income</field>
            <field name="parent" ref="accumulated_other_comprehensive_income"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_asset_revaluations">
            <field name="name">Accumulated asset revaluations</field>
            <field name="parent" ref="accumulated_other_comprehensive_income"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_revaluations_of_tangible_assets">
            <field name="name">Accumulated revaluations of tangible assets</field>
            <field name="parent" ref="accumulated_asset_revaluations"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_revaluations_of_intangible_assets">
            <field name="name">Accumulated revaluations of intangible assets</field>
            <field name="parent" ref="accumulated_asset_revaluations"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_revaluations_of_financial_assets">
            <field name="name">Accumulated revaluations of financial assets</field>
            <field name="parent" ref="accumulated_asset_revaluations"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_revaluations_of_inventories">
            <field name="name">Accumulated revaluations of inventories</field>
            <field name="parent" ref="accumulated_asset_revaluations"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="accumulated_reclassification_adjustments">
            <field name="name">Accumulated reclassification adjustments</field>
            <field name="parent" ref="accumulated_other_comprehensive_income"/>
            <field name="sequence" eval="60"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="treasury_shares">
            <field name="name">Treasury shares</field>
            <field name="parent" ref="equity"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="other_equity">
            <field name="name">Other equity</field>
            <field name="parent" ref="equity"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="capital_stock_held_by_subsidiary">
            <field name="name">Capital stock held by subsidiary</field>
            <field name="parent" ref="other_equity"/>
            <field name="sequence" eval="10"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="deferred_compensation_equity">
            <field name="name">Deferred compensation equity</field>
            <field name="parent" ref="other_equity"/>
            <field name="sequence" eval="20"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="unearned_employee_stock_ownership_plan_shares">
            <field name="name">Unearned employee stock ownership plan shares</field>
            <field name="parent" ref="other_equity"/>
            <field name="sequence" eval="30"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="warrants_and_rights_outstanding">
            <field name="name">Warrants and rights outstanding</field>
            <field name="parent" ref="other_equity"/>
            <field name="sequence" eval="40"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="equity_attributable_to_noncontrolling_interest">
            <field name="name">Equity attributable to non-controlling interest</field>
            <field name="parent" ref="equity"/>
            <field name="sequence" eval="50"/>
            <field name="statement">balance</field>
        </record>
        <record model="account.account.type.template" id="off_balance">
            <field name="name">Off-balance-sheet items</field>
            <field name="parent" ref="us"/>
            <field name="sequence" eval="60"/>
            <field name="statement">off-balance</field>
        </record>
        <record model="account.account.type.template" id="off_balance_liaison">
            <field name="name">Liaison accounts for partner institutions or joint ventures</field>
            <field name="sequence" eval="10"/>
            <field name="parent" ref="off_balance"/>
            <field name="statement">off-balance</field>
        </record>
        <record model="account.account.type.template" id="off_balance_suspense">
            <field name="name">Suspense accounts</field>
            <field name="sequence" eval="20"/>
            <field name="parent" ref="off_balance"/>
            <field name="statement">off-balance</field>
        </record>
        <record model="account.account.type.template" id="off_balance_transitional">
            <field name="name">Transitional accounts</field>
            <field name="sequence" eval="30"/>
            <field name="parent" ref="off_balance"/>
            <field name="statement">off-balance</field>
        </record>
        <record model="account.account.type.template" id="off_balance_allocation">
            <field name="name">Allocation accounts</field>
            <field name="sequence" eval="40"/>
            <field name="parent" ref="off_balance"/>
            <field name="statement">off-balance</field>
        </record>
        <record model="account.account.type.template" id="off_balance_commitments">
            <field name="name">Off-balance-sheet commitments</field>
            <field name="sequence" eval="50"/>
            <field name="parent" ref="off_balance"/>
            <field name="statement">off-balance</field>
            <field name="deposit" depends="account_deposit" eval="True"/>
        </record>

        <!-- Comprehensive income statement account types -->

        <record model="account.account.type.template" id="comprehensive_income">
            <field name="name">Comprehensive income</field>
            <field name="parent" ref="current_earnings"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="other_comprehensive_income">
            <field name="name">Other comprehensive income (loss), net of tax</field>
            <field name="parent" ref="comprehensive_income"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="net_unrealized_gain_on_available_for_sale_assets">
            <field name="name">Net unrealized gain on available-for-sale assets</field>
            <field name="parent" ref="other_comprehensive_income"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="gain_on_cash_flow_hedges">
            <field name="name">Gain on cash flow hedges</field>
            <field name="parent" ref="other_comprehensive_income"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="exchange_differences_on_translation_of_foreign_operations">
            <field name="name">Exchange differences on translation of foreign operations</field>
            <field name="parent" ref="other_comprehensive_income"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="defined_benefit_plan_income">
            <field name="name">Defined benefit plan income</field>
            <field name="parent" ref="other_comprehensive_income"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="asset_revaluations">
            <field name="name">Asset revaluations</field>
            <field name="parent" ref="other_comprehensive_income"/>
            <field name="sequence" eval="50"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="revaluations_of_tangible_assets">
            <field name="name">Revaluations of tangible assets</field>
            <field name="parent" ref="asset_revaluations"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="revaluations_of_intangible_assets">
            <field name="name">Revaluations of intangible assets</field>
            <field name="parent" ref="asset_revaluations"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="revaluations_of_financial_assets">
            <field name="name">Revaluations of financial assets</field>
            <field name="parent" ref="asset_revaluations"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="revaluations_of_inventories">
            <field name="name">Revaluations of inventories</field>
            <field name="parent" ref="asset_revaluations"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="reclassification_adjustments">
            <field name="name">Reclassification adjustments</field>
            <field name="parent" ref="other_comprehensive_income"/>
            <field name="sequence" eval="60"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="net_income">
            <field name="name">Net income (loss)</field>
            <field name="parent" ref="comprehensive_income"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="irregular_items">
            <field name="name">Irregular items, net of tax</field>
            <field name="parent" ref="net_income"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="discontinued_operations">
            <field name="name">Income (loss) from discontinued operations, net of tax</field>
            <field name="parent" ref="irregular_items"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="extraordinary_items">
            <field name="name">Income (loss) from extraordinary items, net of tax</field>
            <field name="parent" ref="irregular_items"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="income_from_continuing_operations">
            <field name="name">Income (loss) from continuing operations</field>
            <field name="parent" ref="net_income"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="income_tax_expenses">
            <field name="name">Income tax expenses</field>
            <field name="parent" ref="income_from_continuing_operations"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="current_income_tax_expenses">
            <field name="name">Current income tax expenses</field>
            <field name="parent" ref="income_tax_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="deferred_income_tax_expenses">
            <field name="name">Deferred income tax expenses</field>
            <field name="parent" ref="income_tax_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="benefit_due_to_loss_carryback">
            <field name="name">Benefit due to loss carryback</field>
            <field name="parent" ref="income_tax_expenses"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="benefit_due_to_loss_carryforward">
            <field name="name">Benefit due to loss carryforward</field>
            <field name="parent" ref="income_tax_expenses"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="other_income_tax_expenses">
            <field name="name">Other income tax expenses</field>
            <field name="parent" ref="income_tax_expenses"/>
            <field name="sequence" eval="50"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="income_from_associates">
            <field name="name">Income (loss) from associates, net of tax</field>
            <field name="parent" ref="income_from_continuing_operations"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="income_from_non_controlling_interest">
            <field name="name">Income (loss) from non-controlling interest, net of tax</field>
            <field name="parent" ref="income_from_continuing_operations"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="income_before_taxes">
            <field name="name">Income (loss) from continuing operations before income tax, share of income (loss) from associates and non-controlling interest</field>
            <field name="parent" ref="income_from_continuing_operations"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="non_operating_income">
            <field name="name">Non-operating income (loss)</field>
            <field name="parent" ref="income_before_taxes"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="non_operating_gains">
            <field name="name">Non-operating gains</field>
            <field name="parent" ref="non_operating_income"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="gains_on_financial_instruments">
            <field name="name">Gains on valuation of financial instruments</field>
            <field name="parent" ref="non_operating_gains"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="gains_on_foreign_currency_transactions">
            <field name="name">Gains on foreign currency transactions</field>
            <field name="parent" ref="non_operating_gains"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="gains_on_disposal_of_assets">
            <field name="name">Gains on the disposal of assets</field>
            <field name="parent" ref="non_operating_gains"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="other_non_operating_gains">
            <field name="name">Other non-operating gains</field>
            <field name="parent" ref="non_operating_gains"/>
            <field name="sequence" eval="50"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="non_operating_losses">
            <field name="name">Non-operating losses</field>
            <field name="parent" ref="non_operating_income"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="losses_on_financial_instruments">
            <field name="name">Losses on valuations of financial instruments</field>
            <field name="parent" ref="non_operating_losses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="losses_on_foreign_currency_transactions">
            <field name="name">Losses on foreign currency transactions</field>
            <field name="parent" ref="non_operating_losses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="losses_on_disposal_of_assets">
            <field name="name">Losses on the disposal of assets</field>
            <field name="parent" ref="non_operating_losses"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="casualty_losses">
            <field name="name">Casualty losses</field>
            <field name="parent" ref="non_operating_losses"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_non_operating_losses">
            <field name="name">Other non-operating losses</field>
            <field name="parent" ref="non_operating_losses"/>
            <field name="sequence" eval="50"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_operating_revenues">
            <field name="name">Non-operating revenues</field>
            <field name="parent" ref="non_operating_income"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="dividend_revenues">
            <field name="name">Dividend revenues</field>
            <field name="parent" ref="non_operating_revenues"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="interest_revenues">
            <field name="name">Interest revenues</field>
            <field name="parent" ref="non_operating_revenues"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="rent_revenues">
            <field name="name">Rent revenues</field>
            <field name="parent" ref="non_operating_revenues"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="crowdfunding_campaigns">
            <field name="name">Crowdfunding campaigns</field>
            <field name="parent" ref="non_operating_revenues"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="grants_and_donations_received">
            <field name="name">Grants and donations received</field>
            <field name="parent" ref="non_operating_revenues"/>
            <field name="sequence" eval="50"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_non_operating_revenues">
            <field name="name">Other non-operating revenues</field>
            <field name="parent" ref="non_operating_revenues"/>
            <field name="sequence" eval="90"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_operating_expenses">
            <field name="name">Non-operating expenses</field>
            <field name="parent" ref="non_operating_income"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="financing_expenses">
            <field name="name">Financing expenses</field>
            <field name="parent" ref="non_operating_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="crowdfunding_kickbacks">
            <field name="name">Crowdfunding kickbacks</field>
            <field name="parent" ref="non_operating_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="grants_and_donations_given">
            <field name="name">Grants and donations given</field>
            <field name="parent" ref="non_operating_expenses"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_non_operating_expenses">
            <field name="name">Other non-operating expenses</field>
            <field name="parent" ref="non_operating_expenses"/>
            <field name="sequence" eval="90"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="operating_income">
            <field name="name">Operating income (loss)</field>
            <field name="parent" ref="income_before_taxes"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="gross_margin">
            <field name="name">Gross margin</field>
            <field name="parent" ref="operating_income"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="revenues">
            <field name="name">Net revenues</field>
            <field name="parent" ref="gross_margin"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="goods">
            <field name="name">Goods</field>
            <field name="parent" ref="revenues"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="adjustments_on_sales_of_goods">
            <field name="name">Adjustments on sales of goods</field>
            <field name="parent" ref="goods"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="services">
            <field name="name">Services</field>
            <field name="parent" ref="revenues"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="adjustments_on_sales_of_services">
            <field name="name">Adjustments on sales of services</field>
            <field name="parent" ref="services"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
        </record>
        <record model="account.account.type.template" id="revenues_from_related_parties">
            <field name="name">Revenues from related parties</field>
            <field name="parent" ref="revenues"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_operating_revenues">
            <field name="name">Other operating revenues</field>
            <field name="parent" ref="revenues"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
            <field name="revenue" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cost_of_revenues">
            <field name="name">Cost of revenues</field>
            <field name="parent" ref="gross_margin"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cost_of_products_and_services">
            <field name="name">Cost of products and services sold</field>
            <field name="parent" ref="cost_of_revenues"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cost_of_products_and_services_variable">
            <field name="name">Variable</field>
            <field name="parent" ref="cost_of_products_and_services"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cost_of_products_and_services_fixed">
            <field name="name">Fixed</field>
            <field name="parent" ref="cost_of_products_and_services"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="cost_of_merchandise">
            <field name="name">Cost of merchandise sold</field>
            <field name="parent" ref="cost_of_revenues"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="operating_expenses">
            <field name="name">Operating expenses</field>
            <field name="parent" ref="operating_income"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="personnel_costs">
            <field name="name">Personnel costs</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="contract_services">
            <field name="name">Contract services</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="professional_services">
            <field name="name">Professional services</field>
            <field name="parent" ref="contract_services"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="financial_services">
            <field name="name">Financial services</field>
            <field name="parent" ref="contract_services"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_contract_services">
            <field name="name">Other contract services</field>
            <field name="parent" ref="contract_services"/>
            <field name="sequence" eval="90"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="non_personnel_expenses">
            <field name="name">Nonpersonnel expenses</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="materials_and_supplies">
            <field name="name">Materials and supplies</field>
            <field name="parent" ref="non_personnel_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="purchases_raw_materials">
            <field name="name">Raw materials and supplies purchases</field>
            <field name="parent" ref="materials_and_supplies"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="variations_raw_materials">
            <field name="name">Variation in raw materials inventories</field>
            <field name="parent" ref="purchases_raw_materials"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="purchases_merchandise">
            <field name="name">Merchandise purchases</field>
            <field name="parent" ref="materials_and_supplies"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="variations_merchandise">
            <field name="name">Variation in merchandise inventories</field>
            <field name="parent" ref="purchases_merchandise"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="stock" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_materials_and_supplies">
            <field name="name">Other materials and supplies</field>
            <field name="parent" ref="materials_and_supplies"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="advertising_and_promotional_materials_expenses">
            <field name="name">Advertising and promotional materials</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="40"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="producing_advertising_expenses">
            <field name="name">Producing advertising</field>
            <field name="parent" ref="advertising_and_promotional_materials_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="communicating_advertising_expenses">
            <field name="name">Communicating advertising</field>
            <field name="parent" ref="advertising_and_promotional_materials_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_promotional_materials_expenses">
            <field name="name">Other promotional materials</field>
            <field name="parent" ref="advertising_and_promotional_materials_expenses"/>
            <field name="sequence" eval="30"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="facilities_and_equipment_expenses">
            <field name="name">Facilities and equipment</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="50"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="data_processing_and_hosting_expense">
            <field name="name">Third-party data processing and hosting</field>
            <field name="parent" ref="facilities_and_equipment_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="depreciation_and_amortization_expense">
            <field name="name">Depreciation and amortization</field>
            <field name="parent" ref="facilities_and_equipment_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="travel_meetings_and_entertainment_expenses">
            <field name="name">Travel, meetings, and entertainment</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="60"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="travel_and_meetings_expenses">
            <field name="name">Travel and meetings</field>
            <field name="parent" ref="travel_meetings_and_entertainment_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="entertainment_expenses">
            <field name="name">Entertainment</field>
            <field name="parent" ref="travel_meetings_and_entertainment_expenses"/>
            <field name="sequence" eval="20"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="doubtful_accounts">
            <field name="name">Doubtful accounts</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="80"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="other_operating_expenses">
            <field name="name">Other operating expenses</field>
            <field name="parent" ref="operating_expenses"/>
            <field name="sequence" eval="90"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>
        <record model="account.account.type.template" id="taxes_and_licenses_expenses">
            <field name="name">Taxes and licenses</field>
            <field name="parent" ref="other_operating_expenses"/>
            <field name="sequence" eval="10"/>
            <field name="statement">income</field>
            <field name="expense" eval="True"/>
        </record>

        <!-- Accounts -->

        <record model="account.account.template" id="root">
            <field name="name">Chart of accounts (US GAAP)</field>
            <field name="type" ref="us"/>
        </record>
        <record model="account.account.template" id="0">
            <field name="name">Off-balance-sheet commitments</field>
            <field name="code">0</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="1">
            <field name="name">Assets</field>
            <field name="code">1</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="10">
            <field name="name">Cash and cash equivalents</field>
            <field name="code">10</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="100">
            <field name="name">Cash on hand</field>
            <field name="code">100</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="1000">
            <field name="name">Cash register drawer funds</field>
            <field name="code">1000</field>
            <field name="parent" ref="100"/>
        </record>
        <record model="account.account.template" id="1001">
            <field name="name">Undeposited cash</field>
            <field name="code">1001</field>
            <field name="parent" ref="100"/>
        </record>
        <record model="account.account.template" id="10010">
            <field name="name">Cash to be deposited in the bank</field>
            <field name="code">10010</field>
            <field name="type" ref="cash"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1001"/>
        </record>
        <record model="account.account.template" id="10011">
            <field name="name">Cash withdrawn from the bank</field>
            <field name="code">10011</field>
            <field name="type" ref="cash"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1001"/>
        </record>
        <record model="account.account.template" id="101">
            <field name="name">Petty cash</field>
            <field name="code">101</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="1010">
            <field name="name">African currencies</field>
            <field name="code">1010</field>
            <field name="parent" ref="101"/>
        </record>
        <record model="account.account.template" id="10100">
            <field name="name">Petty cash—South African rand</field>
            <field name="code">10100</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1010"/>
        </record>
        <record model="account.account.template" id="1011">
            <field name="name">American currencies</field>
            <field name="code">1011</field>
            <field name="parent" ref="101"/>
        </record>
        <record model="account.account.template" id="10110">
            <field name="name">Petty cash—US dollar</field>
            <field name="code">10110</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1011"/>
        </record>
        <record model="account.account.template" id="10111">
            <field name="name">Petty cash—Canadian dollar</field>
            <field name="code">10111</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1011"/>
        </record>
        <record model="account.account.template" id="10112">
            <field name="name">Petty cash—Mexican peso</field>
            <field name="code">10112</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1011"/>
        </record>
        <record model="account.account.template" id="10113">
            <field name="name">Petty cash—Brazilian real</field>
            <field name="code">10113</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1011"/>
        </record>
        <record model="account.account.template" id="1012">
            <field name="name">Asian currencies</field>
            <field name="code">1012</field>
            <field name="parent" ref="101"/>
        </record>
        <record model="account.account.template" id="10120">
            <field name="name">Petty cash—Japanese yen</field>
            <field name="code">10120</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10121">
            <field name="name">Petty cash—Renminbi</field>
            <field name="code">10121</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10122">
            <field name="name">Petty cash—Singapore dollar</field>
            <field name="code">10122</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10123">
            <field name="name">Petty cash—Hong Kong dollar</field>
            <field name="code">10123</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10124">
            <field name="name">Petty cash—South Korean won</field>
            <field name="code">10124</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10125">
            <field name="name">Petty cash—Turkish lira</field>
            <field name="code">10125</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10126">
            <field name="name">Petty cash—Russian ruble</field>
            <field name="code">10126</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="10127">
            <field name="name">Petty cash—Indian rupee</field>
            <field name="code">10127</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1012"/>
        </record>
        <record model="account.account.template" id="1013">
            <field name="name">European currencies</field>
            <field name="code">1013</field>
            <field name="parent" ref="101"/>
        </record>
        <record model="account.account.template" id="10130">
            <field name="name">Petty cash—Euro</field>
            <field name="code">10130</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10131">
            <field name="name">Petty cash—Pound sterling</field>
            <field name="code">10131</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10132">
            <field name="name">Petty cash—Swiss franc</field>
            <field name="code">10132</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10133">
            <field name="name">Petty cash—Swedish krona</field>
            <field name="code">10133</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10134">
            <field name="name">Petty cash—Norwegian krone</field>
            <field name="code">10134</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10135">
            <field name="name">Petty cash—Danish krone</field>
            <field name="code">10135</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10136">
            <field name="name">Petty cash—Polish zloty</field>
            <field name="code">10136</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10137">
            <field name="name">Petty cash—Hungarian forint</field>
            <field name="code">10137</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10138">
            <field name="name">Petty cash—Czech koruna</field>
            <field name="code">10138</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="10139">
            <field name="name">Other European currencies</field>
            <field name="code">10139</field>
            <field name="parent" ref="1013"/>
        </record>
        <record model="account.account.template" id="101390">
            <field name="name">Petty cash—Romanian leu</field>
            <field name="code">101390</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="10139"/>
        </record>
        <record model="account.account.template" id="101394">
            <field name="name">Petty cash—Ukrainian hryvnia</field>
            <field name="code">101394</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="10139"/>
        </record>
        <record model="account.account.template" id="1014">
            <field name="name">Currencies of Oceania</field>
            <field name="code">1014</field>
            <field name="parent" ref="101"/>
        </record>
        <record model="account.account.template" id="10140">
            <field name="name">Petty cash—Australian dollar</field>
            <field name="code">10140</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1014"/>
        </record>
        <record model="account.account.template" id="10141">
            <field name="name">Petty cash—New Zealand dollar</field>
            <field name="code">10141</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="1014"/>
        </record>
        <record model="account.account.template" id="102">
            <field name="name">Bank checking accounts</field>
            <field name="code">102</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="1020">
            <field name="name">General checking account</field>
            <field name="code">1020</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="102"/>
        </record>
        <record model="account.account.template" id="1021">
            <field name="name">Payroll checking account</field>
            <field name="code">1021</field>
            <field name="type" ref="cash"/>
            <field name="parent" ref="102"/>
        </record>
        <record model="account.account.template" id="103">
            <field name="name">Savings accounts</field>
            <field name="code">103</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="104">
            <field name="name">Money market accounts</field>
            <field name="code">104</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="108">
            <field name="name">Restricted cash and investments</field>
            <field name="code">108</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="109">
            <field name="name">Other cash and cash equivalents</field>
            <field name="code">109</field>
            <field name="parent" ref="10"/>
        </record>
        <record model="account.account.template" id="1090">
            <field name="name">Cash in transit</field>
            <field name="code">1090</field>
            <field name="parent" ref="109"/>
        </record>
        <record model="account.account.template" id="10900">
            <field name="name">Wires in transit</field>
            <field name="code">10900</field>
            <field name="type" ref="cash"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1090"/>
        </record>
        <record model="account.account.template" id="10901">
            <field name="name">Checks in transit</field>
            <field name="code">10901</field>
            <field name="type" ref="cash"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1090"/>
        </record>
        <record model="account.account.template" id="10902">
            <field name="name">Transfers in process</field>
            <field name="code">10902</field>
            <field name="type" ref="cash"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1090"/>
        </record>
        <record model="account.account.template" id="10903">
            <field name="name">Conversions in process</field>
            <field name="code">10903</field>
            <field name="type" ref="cash"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1090"/>
        </record>
        <record model="account.account.template" id="11">
            <field name="name">Short-term investments</field>
            <field name="code">11</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="110">
            <field name="name">Certificates of deposit</field>
            <field name="code">110</field>
            <field name="type" ref="marketable_securities"/>
            <field name="parent" ref="11"/>
        </record>
        <record model="account.account.template" id="111">
            <field name="name">Stocks</field>
            <field name="code">111</field>
            <field name="type" ref="marketable_securities"/>
            <field name="parent" ref="11"/>
        </record>
        <record model="account.account.template" id="112">
            <field name="name">Bonds</field>
            <field name="code">112</field>
            <field name="type" ref="marketable_securities"/>
            <field name="parent" ref="11"/>
        </record>
        <record model="account.account.template" id="113">
            <field name="name">Derivatives</field>
            <field name="code">113</field>
            <field name="parent" ref="11"/>
        </record>
        <record model="account.account.template" id="118">
            <field name="name">Other short-term investments</field>
            <field name="code">118</field>
            <field name="parent" ref="11"/>
        </record>
        <record model="account.account.template" id="12">
            <field name="name">Receivables</field>
            <field name="code">12</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="120">
            <field name="name">Trade receivables</field>
            <field name="code">120</field>
            <field name="parent" ref="12"/>
        </record>
        <record model="account.account.template" id="1200">
            <field name="name">Trade accounts receivable</field>
            <field name="code">1200</field>
            <field name="type" ref="accounts_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="120"/>
        </record>
        <record model="account.account.template" id="1201">
            <field name="name">Trade accounts receivable from related parties</field>
            <field name="code">1201</field>
            <field name="type" ref="accounts_receivables_from_related_parties"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="120"/>
        </record>
        <record model="account.account.template" id="1202">
            <field name="name">Trade notes receivable and current principal portion of long-term trade notes</field>
            <field name="code">1202</field>
            <field name="type" ref="other_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="120"/>
        </record>
        <record model="account.account.template" id="1209">
            <field name="name">Trade allowances (−)</field>
            <field name="code">1209</field>
            <field name="parent" ref="120"/>
        </record>
        <record model="account.account.template" id="12090">
            <field name="name">Allowance for doubtful accounts (−)</field>
            <field name="code">12090</field>
            <field name="type" ref="accounts_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1209"/>
        </record>
        <record model="account.account.template" id="121">
            <field name="name">Nontrade notes receivable and current principal portion of long-term nontrade notes</field>
            <field name="code">121</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="12"/>
        </record>
        <record model="account.account.template" id="122">
            <field name="name">Short-term loans receivable</field>
            <field name="code">122</field>
            <field name="parent" ref="12"/>
        </record>
        <record model="account.account.template" id="1220">
            <field name="name">Short-term loans receivable and current principal portion of long-term loans receivable from officers or directors</field>
            <field name="code">1220</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="122"/>
        </record>
        <record model="account.account.template" id="1221">
            <field name="name">Short-term loans receivable and current principal portion of long-term loans receivable from employees</field>
            <field name="code">1221</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="122"/>
        </record>
        <record model="account.account.template" id="123">
            <field name="name">Due from related parties</field>
            <field name="code">123</field>
            <field name="parent" ref="12"/>
        </record>
        <record model="account.account.template" id="1230">
            <field name="name">Due from officers, directors and employees</field>
            <field name="code">1230</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="123"/>
        </record>
        <record model="account.account.template" id="1231">
            <field name="name">Due from subsidiaries and affliates</field>
            <field name="code">1231</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="123"/>
        </record>
        <record model="account.account.template" id="127">
            <field name="name">Other receivables</field>
            <field name="code">127</field>
            <field name="parent" ref="12"/>
        </record>
        <record model="account.account.template" id="1270">
            <field name="name">Dividends receivable</field>
            <field name="code">1270</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="127"/>
        </record>
        <record model="account.account.template" id="1271">
            <field name="name">Reimbursements receivable</field>
            <field name="code">1271</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="127"/>
        </record>
        <record model="account.account.template" id="1272">
            <field name="name">Income tax refunds receivable</field>
            <field name="code">1272</field>
            <field name="parent" ref="127"/>
        </record>
        <record model="account.account.template" id="12720">
            <field name="name">Federal income tax refunds receivable</field>
            <field name="code">12720</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1272"/>
        </record>
        <record model="account.account.template" id="12721">
            <field name="name">State and local income tax refunds receivable</field>
            <field name="code">12721</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1272"/>
        </record>
        <record model="account.account.template" id="12722">
            <field name="name">Foreign income tax refunds receivable</field>
            <field name="code">12722</field>
            <field name="type" ref="non_trade_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1272"/>
        </record>
        <record model="account.account.template" id="128">
            <field name="name">Unapplied payments</field>
            <field name="code">128</field>
            <field name="type" ref="other_receivables"/>
            <!-- In case we don't know who the payor is -->
            <field name="party_required" eval="False"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="12"/>
        </record>
        <record model="account.account.template" id="13">
            <field name="name">Inventory and work in process</field>
            <field name="code">13</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="130">
            <field name="name">Raw materials, parts, and supplies</field>
            <field name="code">130</field>
            <field name="parent" ref="13"/>
        </record>
        <record model="account.account.template" id="1300">
            <field name="name">Raw materials and parts inventory</field>
            <field name="code">1300</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="130"/>
        </record>
        <record model="account.account.template" id="1301">
            <field name="name">Raw supplies and consumables</field>
            <field name="code">1301</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="130"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="13010">
            <field name="name">Consumables</field>
            <field name="code">13010</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="1301"/>
        </record>
        <record model="account.account.template" id="13011">
            <field name="name">Consumable supplies</field>
            <field name="code">13011</field>
            <field name="parent" ref="1301"/>
        </record>
        <record model="account.account.template" id="130110">
            <field name="name">Fuels</field>
            <field name="code">130110</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="13011"/>
        </record>
        <record model="account.account.template" id="130111">
            <field name="name">Maintenance products</field>
            <field name="code">130111</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="13011"/>
        </record>
        <record model="account.account.template" id="130112">
            <field name="name">Workshop and factory supplies</field>
            <field name="code">130112</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="13011"/>
        </record>
        <record model="account.account.template" id="130113">
            <field name="name">Office supplies</field>
            <field name="code">130113</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="13011"/>
        </record>
        <record model="account.account.template" id="13012">
            <field name="name">Packaging materials</field>
            <field name="code">13012</field>
            <field name="parent" ref="1301"/>
        </record>
        <record model="account.account.template" id="130120">
            <field name="name">Integral product packaging</field>
            <field name="code">130120</field>
            <field name="type" ref="raw_materials"/>
            <field name="parent" ref="13012"/>
        </record>
        <record model="account.account.template" id="131">
            <field name="name">Work-in-process inventory</field>
            <field name="code">131</field>
            <field name="parent" ref="13"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="1310">
            <field name="name">Direct parts and material costs of work-in-process</field>
            <field name="code">1310</field>
            <field name="type" ref="direct_materials"/>
            <field name="parent" ref="131"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="13100">
            <field name="name">Direct production parts and materials</field>
            <field name="code">13100</field>
            <field name="type" ref="direct_materials"/>
            <field name="parent" ref="1310"/>
        </record>
        <record model="account.account.template" id="13101">
            <field name="name">Direct production supplies</field>
            <field name="code">13101</field>
            <field name="type" ref="direct_materials"/>
            <field name="parent" ref="1310"/>
        </record>
        <record model="account.account.template" id="1311">
            <field name="name">Direct labor costs of work-in-process</field>
            <field name="code">1311</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="131"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="13110">
            <field name="name">Wages—direct production</field>
            <field name="code">13110</field>
            <field name="parent" ref="1311"/>
        </record>
        <record model="account.account.template" id="131100">
            <field name="name">Wages expense—direct production</field>
            <field name="code">131100</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13110"/>
        </record>
        <record model="account.account.template" id="131101">
            <field name="name">Bonuses—direct production</field>
            <field name="code">131101</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13110"/>
        </record>
        <record model="account.account.template" id="131102">
            <field name="name">Incentive pay—direct production</field>
            <field name="code">131102</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13110"/>
        </record>
        <record model="account.account.template" id="131103">
            <field name="name">Severance pay—direct production</field>
            <field name="code">131103</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13110"/>
        </record>
        <record model="account.account.template" id="13111">
            <field name="name">Required payroll-related expenses—direct production</field>
            <field name="code">13111</field>
            <field name="parent" ref="1311"/>
        </record>
        <record model="account.account.template" id="131110">
            <field name="name">Employer FICA—direct production</field>
            <field name="code">131110</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13111"/>
        </record>
        <record model="account.account.template" id="131111">
            <field name="name">Employer medicare—direct production</field>
            <field name="code">131111</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13111"/>
        </record>
        <record model="account.account.template" id="131112">
            <field name="name">Workers’ compensation insurance—direct production</field>
            <field name="code">131112</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13111"/>
        </record>
        <record model="account.account.template" id="131113">
            <field name="name">Unemployment insurance—direct production</field>
            <field name="code">131113</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="13111"/>
        </record>
        <record model="account.account.template" id="13112">
            <field name="name">Fringe benefits—direct production</field>
            <field name="code">13112</field>
            <field name="parent" ref="1311"/>
        </record>
        <record model="account.account.template" id="131120">
            <field name="name">Paid leave—direct production</field>
            <field name="code">131120</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="1311200">
            <field name="name">Vacation pay—direct production</field>
            <field name="code">1311200</field>
            <field name="parent" ref="131120"/>
        </record>
        <record model="account.account.template" id="1311201">
            <field name="name">Holiday pay—direct production</field>
            <field name="code">1311201</field>
            <field name="parent" ref="131120"/>
        </record>
        <record model="account.account.template" id="1311202">
            <field name="name">Sick pay—direct production</field>
            <field name="code">1311202</field>
            <field name="parent" ref="131120"/>
        </record>
        <record model="account.account.template" id="1311203">
            <field name="name">Other paid leave—direct production</field>
            <field name="code">1311203</field>
            <field name="parent" ref="131120"/>
        </record>
        <record model="account.account.template" id="131121">
            <field name="name">Group health insurance—direct production</field>
            <field name="code">131121</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="131122">
            <field name="name">Life insurance—direct production</field>
            <field name="code">131122</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="131123">
            <field name="name">Employer 401k contributions—direct production</field>
            <field name="code">131123</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="131124">
            <field name="name">Employer IRA contributions—direct production</field>
            <field name="code">131124</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="131125">
            <field name="name">Pensions and retirement—direct production</field>
            <field name="code">131125</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="131129">
            <field name="name">Other employer-provided benefits—direct production</field>
            <field name="code">131129</field>
            <field name="parent" ref="13112"/>
        </record>
        <record model="account.account.template" id="1311290">
            <field name="name">Education and professional development—direct production</field>
            <field name="code">1311290</field>
            <field name="parent" ref="131129"/>
        </record>
        <record model="account.account.template" id="1311291">
            <field name="name">Dependent care assistance—direct production</field>
            <field name="code">1311291</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="131129"/>
        </record>
        <record model="account.account.template" id="1311292">
            <field name="name">Trade membership dues—direct production</field>
            <field name="code">1311292</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="131129"/>
        </record>
        <record model="account.account.template" id="1311293">
            <field name="name">Food-related benefits—direct production</field>
            <field name="code">1311293</field>
            <field name="parent" ref="131129"/>
        </record>
        <record model="account.account.template" id="13112930">
            <field name="name">De minimis food and beverages (meals) for employees (IRC § 132(e)(1) and IRC § 274(e)(1))—direct production</field>
            <field name="code">13112930</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="1311293"/>
        </record>
        <record model="account.account.template" id="13112931">
            <field name="name">Employee recreational activities (IRC § 274(e)(4))—direct production</field>
            <field name="code">13112931</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="1311293"/>
        </record>
        <record model="account.account.template" id="13112932">
            <field name="name">Employee business meetings (IRC § 274(e)(5))—direct production</field>
            <field name="code">13112932</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="1311293"/>
        </record>
        <record model="account.account.template" id="1311294">
            <field name="name">Employee achievement awards—direct production</field>
            <field name="code">1311294</field>
            <field name="parent" ref="131129"/>
        </record>
        <record model="account.account.template" id="13112940">
            <field name="name">Non-qualified employee achievement awards (IRC § 274(j)(2)(A) ≤ $400 per year per employee)—direct production</field>
            <field name="code">13112940</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="1311294"/>
        </record>
        <record model="account.account.template" id="13112941">
            <field name="name">Qualified employee achievement awards (IRC § 274(j)(2)(B) ≤ $1,600 per year per employee)—direct production</field>
            <field name="code">13112941</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="1311294"/>
        </record>
        <record model="account.account.template" id="13113">
            <field name="name">Employee recruitment—direct production</field>
            <field name="code">13113</field>
            <field name="parent" ref="1311"/>
        </record>
        <record model="account.account.template" id="13114">
            <field name="name">Temporary help—direct production</field>
            <field name="code">13114</field>
            <field name="type" ref="direct_labor_costs"/>
            <field name="parent" ref="1311"/>
        </record>
        <record model="account.account.template" id="1312">
            <field name="name">Overhead allocated to work-in-process</field>
            <field name="code">1312</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="13120">
            <field name="name">Indirect materials—allocated overhead</field>
            <field name="code">13120</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="1312"/>
        </record>
        <record model="account.account.template" id="13121">
            <field name="name">Indirect labor—allocated overhead</field>
            <field name="code">13121</field>
            <field name="parent" ref="1312"/>
        </record>
        <record model="account.account.template" id="13122">
            <field name="name">Overhead allocations of production facilities and equipment</field>
            <field name="code">13122</field>
            <field name="parent" ref="1312"/>
        </record>
        <record model="account.account.template" id="131220">
            <field name="name">Occupancy costs—allocated overhead</field>
            <field name="code">131220</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="131221">
            <field name="name">Utilities—allocated overhead</field>
            <field name="code">131221</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="131222">
            <field name="name">Communications and data processing—allocated overhead</field>
            <field name="code">131222</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="131223">
            <field name="name">Repairs and maintenance—allocated overhead</field>
            <field name="code">131223</field>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="131224">
            <field name="name">Equipment allocations</field>
            <field name="code">131224</field>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="1312240">
            <field name="name">Equipment setup and retooling—allocated overhead</field>
            <field name="code">1312240</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131224"/>
        </record>
        <record model="account.account.template" id="1312241">
            <field name="name">Equipment rental costs—allocated overhead</field>
            <field name="code">1312241</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131224"/>
        </record>
        <record model="account.account.template" id="131225">
            <field name="name">Depreciation and amortization allocations</field>
            <field name="code">131225</field>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="1312250">
            <field name="name">Depreciation and amortization of land and improvements thereof—allocated overhead</field>
            <field name="code">1312250</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131225"/>
        </record>
        <record model="account.account.template" id="1312251">
            <field name="name">Depreciation and amortization of production buildings and improvements thereof—allocated overhead</field>
            <field name="code">1312251</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131225"/>
        </record>
        <record model="account.account.template" id="1312252">
            <field name="name">Depreciation of transportation equipment—allocated overhead</field>
            <field name="code">1312252</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131225"/>
        </record>
        <record model="account.account.template" id="1312253">
            <field name="name">Depreciation of furniture, fixtures, and office equipment for production facilities—allocated overhead</field>
            <field name="code">1312253</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131225"/>
        </record>
        <record model="account.account.template" id="1312258">
            <field name="name">Amortization of intangibles used for production—allocated overhead</field>
            <field name="code">1312258</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131225"/>
        </record>
        <record model="account.account.template" id="1312259">
            <field name="name">Other depreciation and amortization allocations</field>
            <field name="code">1312259</field>
            <field name="parent" ref="131225"/>
        </record>
        <record model="account.account.template" id="131229">
            <field name="name">Other production facilities and equipment allocations</field>
            <field name="code">131229</field>
            <field name="parent" ref="13122"/>
        </record>
        <record model="account.account.template" id="1312290">
            <field name="name">Property tax expense—allocated overhead</field>
            <field name="code">1312290</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="131229"/>
        </record>
        <record model="account.account.template" id="13123">
            <field name="name">Insurance</field>
            <field name="code">13123</field>
            <field name="type" ref="production_overhead"/>
            <field name="parent" ref="1312"/>
        </record>
        <record model="account.account.template" id="13129">
            <field name="name">Other overhead allocations</field>
            <field name="code">13129</field>
            <field name="parent" ref="1312"/>
        </record>
        <record model="account.account.template" id="132">
            <field name="name">Intermediate goods</field>
            <field name="code">132</field>
            <field name="parent" ref="13"/>
        </record>
        <record model="account.account.template" id="133">
            <field name="name">Finished goods</field>
            <field name="code">133</field>
            <field name="type" ref="intermediate_and_finished_goods"/>
            <field name="parent" ref="13"/>
        </record>
        <record model="account.account.template" id="134">
            <field name="name">Merchandise held for resale</field>
            <field name="code">134</field>
            <field name="type" ref="merchandise"/>
            <field name="parent" ref="13"/>
        </record>
        <record model="account.account.template" id="138">
            <field name="name">Unallocated production overhead</field>
            <field name="code">138</field>
            <field name="parent" ref="13"/>
        </record>
        <record model="account.account.template" id="1380">
            <field name="name">Indirect materials</field>
            <field name="code">1380</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138"/>
        </record>
        <record model="account.account.template" id="1381">
            <field name="name">Indirect personnel and labor costs</field>
            <field name="code">1381</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="13810">
            <field name="name">Salaries and wages—production overhead</field>
            <field name="code">13810</field>
            <field name="parent" ref="1381"/>
        </record>
        <record model="account.account.template" id="138100">
            <field name="name">Salaries expense—production supervisors</field>
            <field name="code">138100</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13810"/>
        </record>
        <record model="account.account.template" id="138101">
            <field name="name">Indirect production wages</field>
            <field name="code">138101</field>
            <field name="parent" ref="13810"/>
        </record>
        <record model="account.account.template" id="138102">
            <field name="name">Bonuses—production overhead</field>
            <field name="code">138102</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13810"/>
        </record>
        <record model="account.account.template" id="138103">
            <field name="name">Incentive pay—production overhead</field>
            <field name="code">138103</field>
            <field name="parent" ref="13810"/>
        </record>
        <record model="account.account.template" id="138104">
            <field name="name">Severance pay—production overhead</field>
            <field name="code">138104</field>
            <field name="parent" ref="13810"/>
        </record>
        <record model="account.account.template" id="13811">
            <field name="name">Required payroll-related expenses—production overhead</field>
            <field name="code">13811</field>
            <field name="parent" ref="1381"/>
        </record>
        <record model="account.account.template" id="138110">
            <field name="name">Employer FICA—production overhead</field>
            <field name="code">138110</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13811"/>
        </record>
        <record model="account.account.template" id="138111">
            <field name="name">Employer medicare—production overhead</field>
            <field name="code">138111</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13811"/>
        </record>
        <record model="account.account.template" id="138112">
            <field name="name">Workers’ compensation insurance—production overhead</field>
            <field name="code">138112</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13811"/>
        </record>
        <record model="account.account.template" id="138113">
            <field name="name">Unemployment insurance—production overhead</field>
            <field name="code">138113</field>
            <field name="parent" ref="13811"/>
        </record>
        <record model="account.account.template" id="13812">
            <field name="name">Fringe benefits—production overhead</field>
            <field name="code">13812</field>
            <field name="parent" ref="1381"/>
        </record>
        <record model="account.account.template" id="138120">
            <field name="name">Paid leave—production overhead</field>
            <field name="code">138120</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="1381200">
            <field name="name">Vacation pay—production overhead</field>
            <field name="code">1381200</field>
            <field name="parent" ref="138120"/>
        </record>
        <record model="account.account.template" id="1381201">
            <field name="name">Holiday pay—production overhead</field>
            <field name="code">1381201</field>
            <field name="parent" ref="138120"/>
        </record>
        <record model="account.account.template" id="1381202">
            <field name="name">Sick pay—production overhead</field>
            <field name="code">1381202</field>
            <field name="parent" ref="138120"/>
        </record>
        <record model="account.account.template" id="1381203">
            <field name="name">Other paid leave—production overhead</field>
            <field name="code">1381203</field>
            <field name="parent" ref="138120"/>
        </record>
        <record model="account.account.template" id="138121">
            <field name="name">Group health insurance—production overhead</field>
            <field name="code">138121</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="138122">
            <field name="name">Life insurance—production overhead</field>
            <field name="code">138122</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="138123">
            <field name="name">Employer 401k contributions—production overhead</field>
            <field name="code">138123</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="138124">
            <field name="name">Employer IRA contributions—production overhead</field>
            <field name="code">138124</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="138125">
            <field name="name">Pensions and retirement—production overhead</field>
            <field name="code">138125</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="138129">
            <field name="name">Other employer-provided benefits for indirect production employees</field>
            <field name="code">138129</field>
            <field name="parent" ref="13812"/>
        </record>
        <record model="account.account.template" id="1381290">
            <field name="name">Education and professional development—production overhead</field>
            <field name="code">1381290</field>
            <field name="parent" ref="138129"/>
        </record>
        <record model="account.account.template" id="13812900">
            <field name="name">Conference registration fees—production overhead</field>
            <field name="code">13812900</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381290"/>
        </record>
        <record model="account.account.template" id="1381291">
            <field name="name">Dependent care assistance—production overhead</field>
            <field name="code">1381291</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138129"/>
        </record>
        <record model="account.account.template" id="1381292">
            <field name="name">Membership dues—production overhead</field>
            <field name="code">1381292</field>
            <field name="parent" ref="138129"/>
        </record>
        <record model="account.account.template" id="13812920">
            <field name="name">Professional membership dues—production overhead</field>
            <field name="code">13812920</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381292"/>
        </record>
        <record model="account.account.template" id="1381293">
            <field name="name">Food-related benefits—production overhead</field>
            <field name="code">1381293</field>
            <field name="parent" ref="138129"/>
        </record>
        <record model="account.account.template" id="13812930">
            <field name="name">De minimis food and beverages (meals) (IRC § 132(e)(1) and IRC § 274(e)(1))—production overhead</field>
            <field name="code">13812930</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381293"/>
        </record>
        <record model="account.account.template" id="13812931">
            <field name="name">Employee recreational activities (IRC § 274(e)(4))—production overhead</field>
            <field name="code">13812931</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381293"/>
        </record>
        <record model="account.account.template" id="13812932">
            <field name="name">Employee business meetings (IRC § 274(e)(5))—production overhead</field>
            <field name="code">13812932</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381293"/>
        </record>
        <record model="account.account.template" id="1381294">
            <field name="name">Employee achievement awards—production overhead</field>
            <field name="code">1381294</field>
            <field name="parent" ref="138129"/>
        </record>
        <record model="account.account.template" id="13812940">
            <field name="name">Non-qualified employee achievement awards (IRC § 274(j)(2)(A) ≤ $400 per year per employee)—production overhead</field>
            <field name="code">13812940</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381294"/>
        </record>
        <record model="account.account.template" id="13812941">
            <field name="name">Qualified employee achievement awards (IRC § 274(j)(2)(B) ≤ $1,600 per year per employee)—production overhead</field>
            <field name="code">13812941</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381294"/>
        </record>
        <record model="account.account.template" id="13813">
            <field name="name">Employee recruitment—production overhead</field>
            <field name="code">13813</field>
            <field name="parent" ref="1381"/>
        </record>
        <record model="account.account.template" id="13814">
            <field name="name">Temporary help—production overhead</field>
            <field name="code">13814</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1381"/>
        </record>
        <record model="account.account.template" id="1382">
            <field name="name">Production facilities and equipment</field>
            <field name="code">1382</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="13820">
            <field name="name">Rent, parking, or other occupancy—production facilities</field>
            <field name="code">13820</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138200">
            <field name="name">Rent expense—production facilities</field>
            <field name="code">138200</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13820"/>
        </record>
        <record model="account.account.template" id="138209">
            <field name="name">Other occupancy costs—production facilities</field>
            <field name="code">138209</field>
            <field name="parent" ref="13820"/>
        </record>
        <record model="account.account.template" id="1382090">
            <field name="name">Janitorial and other contract services—production facilities</field>
            <field name="code">1382090</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138209"/>
        </record>
        <record model="account.account.template" id="13821">
            <field name="name">Utilities—production facilities</field>
            <field name="code">13821</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138210">
            <field name="name">Electricity—production facilities</field>
            <field name="code">138210</field>
            <field name="parent" ref="13821"/>
        </record>
        <record model="account.account.template" id="138211">
            <field name="name">Gas—production facilities</field>
            <field name="code">138211</field>
            <field name="parent" ref="13821"/>
        </record>
        <record model="account.account.template" id="138212">
            <field name="name">Water—production facilities</field>
            <field name="code">138212</field>
            <field name="parent" ref="13821"/>
        </record>
        <record model="account.account.template" id="138213">
            <field name="name">Garbage collection—production facilities</field>
            <field name="code">138213</field>
            <field name="parent" ref="13821"/>
        </record>
        <record model="account.account.template" id="138217">
            <field name="name">Other utilities—production facilities</field>
            <field name="code">138217</field>
            <field name="parent" ref="13821"/>
        </record>
        <record model="account.account.template" id="13822">
            <field name="name">Telephone and communications services—production facilities</field>
            <field name="code">13822</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138220">
            <field name="name">Telephone—production facilities</field>
            <field name="code">138220</field>
            <field name="parent" ref="13822"/>
        </record>
        <record model="account.account.template" id="1382200">
            <field name="name">Telephone usage expense—production facilities</field>
            <field name="code">1382200</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138220"/>
        </record>
        <record model="account.account.template" id="1382201">
            <field name="name">Telephone lines—production facilities</field>
            <field name="code">1382201</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138220"/>
        </record>
        <record model="account.account.template" id="1382202">
            <field name="name">One-time telephone charges—production facilities</field>
            <field name="code">1382202</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138220"/>
        </record>
        <record model="account.account.template" id="1382203">
            <field name="name">Telephone repair and maintenance</field>
            <field name="code">1382203</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138220"/>
        </record>
        <record model="account.account.template" id="1382204">
            <field name="name">Telephone equipment</field>
            <field name="code">1382204</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138220"/>
        </record>
        <record model="account.account.template" id="138221">
            <field name="name">Fax—production facilities</field>
            <field name="code">138221</field>
            <field name="parent" ref="13822"/>
        </record>
        <record model="account.account.template" id="138222">
            <field name="name">Radio—production overhead</field>
            <field name="code">138222</field>
            <field name="parent" ref="13822"/>
        </record>
        <record model="account.account.template" id="1382220">
            <field name="name">Cellular service expense—production overhead</field>
            <field name="code">1382220</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138222"/>
        </record>
        <record model="account.account.template" id="1382221">
            <field name="name">Radio or cellular equipment—production overhead</field>
            <field name="code">1382221</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138222"/>
        </record>
        <record model="account.account.template" id="1382222">
            <field name="name">Radio license fees—production overhead</field>
            <field name="code">1382222</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138222"/>
        </record>
        <record model="account.account.template" id="138225">
            <field name="name">Digital networks—production facilities</field>
            <field name="code">138225</field>
            <field name="parent" ref="13822"/>
        </record>
        <record model="account.account.template" id="1382250">
            <field name="name">Internet—production facilities</field>
            <field name="code">1382250</field>
            <field name="parent" ref="138225"/>
        </record>
        <record model="account.account.template" id="13822500">
            <field name="name">Internet connection leasing costs—production facilities</field>
            <field name="code">13822500</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382250"/>
        </record>
        <record model="account.account.template" id="1382251">
            <field name="name">Local area network (LAN)—production facilities</field>
            <field name="code">1382251</field>
            <field name="parent" ref="138225"/>
        </record>
        <record model="account.account.template" id="1382252">
            <field name="name">Wide area network (WAN)—intra production facilities</field>
            <field name="code">1382252</field>
            <field name="parent" ref="138225"/>
        </record>
        <record model="account.account.template" id="13823">
            <field name="name">Data processing, hosting, and related services—production overhead</field>
            <field name="code">13823</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138230">
            <field name="name">Data processing—production overhead</field>
            <field name="code">138230</field>
            <field name="parent" ref="13823"/>
        </record>
        <record model="account.account.template" id="1382300">
            <field name="name">Data processing supplies—production overhead</field>
            <field name="code">1382300</field>
            <field name="parent" ref="138230"/>
        </record>
        <record model="account.account.template" id="1382301">
            <field name="name">Data processing equipment—production overhead</field>
            <field name="code">1382301</field>
            <field name="parent" ref="138230"/>
        </record>
        <record model="account.account.template" id="13823010">
            <field name="name">Device repair and maintenance—production overhead</field>
            <field name="code">13823010</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382301"/>
        </record>
        <record model="account.account.template" id="13823011">
            <field name="name">Personal computing devices—production overhead</field>
            <field name="code">13823011</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382301"/>
        </record>
        <record model="account.account.template" id="13823012">
            <field name="name">Noncapitalized servers—production overhead</field>
            <field name="code">13823012</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382301"/>
        </record>
        <record model="account.account.template" id="138231">
            <field name="name">Third-party data processing—production overhead</field>
            <field name="code">138231</field>
            <field name="parent" ref="13823"/>
        </record>
        <record model="account.account.template" id="1382310">
            <field name="name">Data processing service usage expense—production overhead</field>
            <field name="code">1382310</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138231"/>
        </record>
        <record model="account.account.template" id="138232">
            <field name="name">Noncapitalized software license fees—production overhead</field>
            <field name="code">138232</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="13823"/>
        </record>
        <record model="account.account.template" id="138233">
            <field name="name">External hosting services—production overhead</field>
            <field name="code">138233</field>
            <field name="parent" ref="13823"/>
        </record>
        <record model="account.account.template" id="1382330">
            <field name="name">Domain name services</field>
            <field name="code">1382330</field>
            <field name="parent" ref="138233"/>
        </record>
        <record model="account.account.template" id="13823300">
            <field name="name">Domain name registration expense—production overhead</field>
            <field name="code">13823300</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382330"/>
        </record>
        <record model="account.account.template" id="13823301">
            <field name="name">Domain name service (DNS) hosting expense—production overhead</field>
            <field name="code">13823301</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382330"/>
        </record>
        <record model="account.account.template" id="13823309">
            <field name="name">Other domain name expense—production overhead</field>
            <field name="code">13823309</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382330"/>
        </record>
        <record model="account.account.template" id="1382331">
            <field name="name">Electronic mail services—production overhead</field>
            <field name="code">1382331</field>
            <field name="parent" ref="138233"/>
        </record>
        <record model="account.account.template" id="13823310">
            <field name="name">Electronic mail delivery expense—production overhead</field>
            <field name="code">13823310</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382331"/>
        </record>
        <record model="account.account.template" id="13823311">
            <field name="name">Electronic mail service (SMTP) hosting expense—production overhead</field>
            <field name="code">13823311</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382331"/>
        </record>
        <record model="account.account.template" id="1382338">
            <field name="name">Infrastructure as a service (IaaS)—production overhead</field>
            <field name="code">1382338</field>
            <field name="parent" ref="138233"/>
        </record>
        <record model="account.account.template" id="13823380">
            <field name="name">Infrastructure service usage expense—production overhead</field>
            <field name="code">13823380</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382338"/>
        </record>
        <record model="account.account.template" id="13823381">
            <field name="name">One-time infrastructure service fees—production overhead</field>
            <field name="code">13823381</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382338"/>
        </record>
        <record model="account.account.template" id="1382339">
            <field name="name">Other external hosting services—production overhead</field>
            <field name="code">1382339</field>
            <field name="parent" ref="138233"/>
        </record>
        <record model="account.account.template" id="138239">
            <field name="name">Other data processing, hosting, and related services—production overhead</field>
            <field name="code">138239</field>
            <field name="parent" ref="13823"/>
        </record>
        <record model="account.account.template" id="13826">
            <field name="name">Repairs and maintenance—production facilities</field>
            <field name="code">13826</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="13827">
            <field name="name">Production equipment rental</field>
            <field name="code">13827</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138270">
            <field name="name">Production machinery and equipment</field>
            <field name="code">138270</field>
            <field name="parent" ref="13827"/>
        </record>
        <record model="account.account.template" id="1382700">
            <field name="name">Production machinery and tools rental expense</field>
            <field name="code">1382700</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138270"/>
        </record>
        <record model="account.account.template" id="1382701">
            <field name="name">Information technology equipment rental expense—production overhead</field>
            <field name="code">1382701</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138270"/>
        </record>
        <record model="account.account.template" id="138271">
            <field name="name">Transportation equipment—production facilities</field>
            <field name="code">138271</field>
            <field name="parent" ref="13827"/>
        </record>
        <record model="account.account.template" id="1382710">
            <field name="name">Vehicle rental expense—production facilities</field>
            <field name="code">1382710</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138271"/>
        </record>
        <record model="account.account.template" id="1382711">
            <field name="name">Delivery equipment rental expense—production facilities</field>
            <field name="code">1382711</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138271"/>
        </record>
        <record model="account.account.template" id="138272">
            <field name="name">Furniture, fixtures, and office equipment—production facilities</field>
            <field name="code">138272</field>
            <field name="parent" ref="13827"/>
        </record>
        <record model="account.account.template" id="1382720">
            <field name="name">Furniture, fixtures, and office equipment rental expense—production facilities</field>
            <field name="code">1382720</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138272"/>
        </record>
        <record model="account.account.template" id="138279">
            <field name="name">Other production equipment rental</field>
            <field name="code">138279</field>
            <field name="parent" ref="13827"/>
        </record>
        <record model="account.account.template" id="13828">
            <field name="name">Depreciation and amortization—production overhead</field>
            <field name="code">13828</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138280">
            <field name="name">Land and land improvements—production overhead</field>
            <field name="code">138280</field>
            <field name="parent" ref="13828"/>
        </record>
        <record model="account.account.template" id="1382800">
            <field name="name">Amortization expense—acquisition costs of land for production facilities</field>
            <field name="code">1382800</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138280"/>
        </record>
        <record model="account.account.template" id="1382801">
            <field name="name">Depreciation expense—improvements of land for production facilities</field>
            <field name="code">1382801</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138280"/>
        </record>
        <record model="account.account.template" id="138281">
            <field name="name">Production buildings and improvements</field>
            <field name="code">138281</field>
            <field name="parent" ref="13828"/>
        </record>
        <record model="account.account.template" id="1382810">
            <field name="name">Depreciation expense—production buildings and structures</field>
            <field name="code">1382810</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138281"/>
        </record>
        <record model="account.account.template" id="1382811">
            <field name="name">Depreciation expense—leasehold improvements for production facilities</field>
            <field name="code">1382811</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138281"/>
        </record>
        <record model="account.account.template" id="138282">
            <field name="name">Transportation equipment—production facilities</field>
            <field name="code">138282</field>
            <field name="parent" ref="13828"/>
        </record>
        <record model="account.account.template" id="1382820">
            <field name="name">Depreciation expense—production vehicles</field>
            <field name="code">1382820</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138282"/>
        </record>
        <record model="account.account.template" id="1382821">
            <field name="name">Depreciation expense—production delivery equipment</field>
            <field name="code">1382821</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138282"/>
        </record>
        <record model="account.account.template" id="138283">
            <field name="name">Furniture, fixtures, and office equipment for production facilities</field>
            <field name="code">138283</field>
            <field name="parent" ref="13828"/>
        </record>
        <record model="account.account.template" id="1382830">
            <field name="name">Depreciation expense—furniture, fixtures, and office equipment for production facilities</field>
            <field name="code">1382830</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138283"/>
        </record>
        <record model="account.account.template" id="138288">
            <field name="name">Intangibles—production overhead</field>
            <field name="code">138288</field>
            <field name="parent" ref="13828"/>
        </record>
        <record model="account.account.template" id="1382880">
            <field name="name">Amortization expense—technology-based intangibles for production</field>
            <field name="code">1382880</field>
            <field name="parent" ref="138288"/>
        </record>
        <record model="account.account.template" id="13828800">
            <field name="name">Amortization expense—capitalized software needed for production</field>
            <field name="code">13828800</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382880"/>
        </record>
        <record model="account.account.template" id="13828801">
            <field name="name">Amortization expense—other technology-based intangibles needed for production</field>
            <field name="code">13828801</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="1382880"/>
        </record>
        <record model="account.account.template" id="1382881">
            <field name="name">Amortization expense—research and development costs for production</field>
            <field name="code">1382881</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138288"/>
        </record>
        <record model="account.account.template" id="138289">
            <field name="name">Other depreciation and amortization expenses—production facilities</field>
            <field name="code">138289</field>
            <field name="parent" ref="13828"/>
        </record>
        <record model="account.account.template" id="13829">
            <field name="name">Other production facilities and equipment expenses</field>
            <field name="code">13829</field>
            <field name="parent" ref="1382"/>
        </record>
        <record model="account.account.template" id="138290">
            <field name="name">Property tax expense—production facilities</field>
            <field name="code">138290</field>
            <field name="parent" ref="13829"/>
        </record>
        <record model="account.account.template" id="1382900">
            <field name="name">Personal property tax expense—production facilities</field>
            <field name="code">1382900</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138290"/>
        </record>
        <record model="account.account.template" id="1382901">
            <field name="name">Real estate property tax expense—production facilities</field>
            <field name="code">1382901</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138290"/>
        </record>
        <record model="account.account.template" id="1382902">
            <field name="name">Motor vehicle tax and registration expense—production overhead</field>
            <field name="code">1382902</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138290"/>
        </record>
        <record model="account.account.template" id="1385">
            <field name="name">Insurance—production overhead</field>
            <field name="code">1385</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="1389">
            <field name="name">Other production overhead costs</field>
            <field name="code">1389</field>
            <field name="type" ref="unallocated_overhead"/>
            <field name="parent" ref="138"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="139">
            <field name="name">Other inventory items</field>
            <field name="code">139</field>
            <field name="parent" ref="13"/>
        </record>
        <record model="account.account.template" id="1390">
            <field name="name">Inventory purchases in transit</field>
            <field name="code">1390</field>
            <field name="parent" ref="139"/>
        </record>
        <record model="account.account.template" id="13900">
            <field name="name">Raw materials and parts in transit</field>
            <field name="code">13900</field>
            <field name="type" ref="inventory_purchases"/>
            <field name="parent" ref="1390"/>
        </record>
        <record model="account.account.template" id="13901">
            <field name="name">Raw supplies and consumables in transit</field>
            <field name="code">13901</field>
            <field name="type" ref="inventory_purchases"/>
            <field name="parent" ref="1390"/>
        </record>
        <record model="account.account.template" id="13902">
            <field name="name">Merchandise in transit</field>
            <field name="code">13902</field>
            <field name="type" ref="inventory_purchases"/>
            <field name="parent" ref="1390"/>
        </record>
        <record model="account.account.template" id="14">
            <field name="name">Accrued and deferred items</field>
            <field name="code">14</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="140">
            <field name="name">Prepaid items</field>
            <field name="code">140</field>
            <field name="parent" ref="14"/>
        </record>
        <record model="account.account.template" id="1400">
            <field name="name">Prepaid contract services</field>
            <field name="code">1400</field>
            <field name="parent" ref="140"/>
        </record>
        <record model="account.account.template" id="1401">
            <field name="name">Prepaid non-personnel items</field>
            <field name="code">1401</field>
            <field name="parent" ref="140"/>
        </record>
        <record model="account.account.template" id="14010">
            <field name="name">Prepaid advertising and promotion</field>
            <field name="code">14010</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1401"/>
        </record>
        <record model="account.account.template" id="14011">
            <field name="name">Prepaid postage and shipping</field>
            <field name="code">14011</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1401"/>
        </record>
        <record model="account.account.template" id="14012">
            <field name="name">Prepaid printing, duplication, and publication</field>
            <field name="code">14012</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1401"/>
        </record>
        <record model="account.account.template" id="14013">
            <field name="name">Prepaid subscriptions</field>
            <field name="code">14013</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1401"/>
        </record>
        <record model="account.account.template" id="1402">
            <field name="name">Prepaid facilities and equipment items</field>
            <field name="code">1402</field>
            <field name="parent" ref="140"/>
        </record>
        <record model="account.account.template" id="14020">
            <field name="name">Prepaid rent</field>
            <field name="code">14020</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="14021">
            <field name="name">Prepaid utilities</field>
            <field name="code">14021</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="14022">
            <field name="name">Prepaid telephone and communications services</field>
            <field name="code">14022</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="14023">
            <field name="name">Prepaid data processing, hosting, and related services</field>
            <field name="code">14023</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="14024">
            <field name="name">Prepaid repairs and maintenance</field>
            <field name="code">14024</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="14025">
            <field name="name">Prepaid equipment rental</field>
            <field name="code">14025</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="14029">
            <field name="name">Other prepaid facilities and equipment</field>
            <field name="code">14029</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1402"/>
        </record>
        <record model="account.account.template" id="1403">
            <field name="name">Prepaid travel, meetings, and entertainment items</field>
            <field name="code">1403</field>
            <field name="parent" ref="140"/>
        </record>
        <record model="account.account.template" id="14030">
            <field name="name">Prepaid transportation</field>
            <field name="code">14030</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1403"/>
        </record>
        <record model="account.account.template" id="14031">
            <field name="name">Prepaid conferences, conventions, and meetings</field>
            <field name="code">14031</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1403"/>
        </record>
        <record model="account.account.template" id="14032">
            <field name="name">Prepaid meals</field>
            <field name="code">14032</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1403"/>
        </record>
        <record model="account.account.template" id="14033">
            <field name="name">Prepaid accommodations</field>
            <field name="code">14033</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1403"/>
        </record>
        <record model="account.account.template" id="1409">
            <field name="name">Other prepaid expenses</field>
            <field name="code">1409</field>
            <field name="parent" ref="140"/>
        </record>
        <record model="account.account.template" id="14090">
            <field name="name">Prepaid membership dues—corporate</field>
            <field name="code">14090</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1409"/>
        </record>
        <record model="account.account.template" id="14091">
            <field name="name">Unexpired insurance</field>
            <field name="code">14091</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1409"/>
        </record>
        <record model="account.account.template" id="14092">
            <field name="name">Prepaid interest</field>
            <field name="code">14092</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1409"/>
        </record>
        <record model="account.account.template" id="14099">
            <field name="name">Other prepaid expense</field>
            <field name="code">14099</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1409"/>
        </record>
        <record model="account.account.template" id="141">
            <field name="name">Accrued revenue</field>
            <field name="code">141</field>
            <field name="parent" ref="14"/>
        </record>
        <record model="account.account.template" id="1410">
            <field name="name">Interest receivable</field>
            <field name="code">1410</field>
            <field name="type" ref="accrued_revenues"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="141"/>
        </record>
        <record model="account.account.template" id="142">
            <field name="name">Deferred costs of related parties</field>
            <field name="code">142</field>
            <field name="parent" ref="14"/>
        </record>
        <record model="account.account.template" id="1420">
            <field name="name">Advances</field>
            <field name="code">1420</field>
            <field name="parent" ref="142"/>
        </record>
        <record model="account.account.template" id="14200">
            <field name="name">Advances to officers, directors, and employees</field>
            <field name="code">14200</field>
            <field name="type" ref="deferred_costs"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1420"/>
        </record>
        <record model="account.account.template" id="14201">
            <field name="name">Advances to subsidiaries and affiliates</field>
            <field name="code">14201</field>
            <field name="type" ref="deferred_costs"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="1420"/>
        </record>
        <record model="account.account.template" id="1421">
            <field name="name">Prepaid employer-provided benefits</field>
            <field name="code">1421</field>
            <field name="parent" ref="142"/>
        </record>
        <record model="account.account.template" id="14210">
            <field name="name">Prepaid conference registration fees</field>
            <field name="code">14210</field>
            <field name="type" ref="prepaid_expenses"/>
            <field name="parent" ref="1421"/>
        </record>
        <record model="account.account.template" id="144">
            <field name="name">Other accrued and deferred items</field>
            <field name="code">144</field>
            <field name="parent" ref="14"/>
        </record>
        <record model="account.account.template" id="1440">
            <field name="name">Returnable deposits</field>
            <field name="code">1440</field>
            <field name="type" ref="returnable_deposits"/>
            <field name="parent" ref="144"/>
        </record>
        <record model="account.account.template" id="145">
            <field name="name">Other current assets</field>
            <field name="code">145</field>
            <field name="parent" ref="14"/>
        </record>
        <record model="account.account.template" id="15">
            <field name="name">Financial investments</field>
            <field name="code">15</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="150">
            <field name="name">Equity investments</field>
            <field name="code">150</field>
            <field name="parent" ref="15"/>
        </record>
        <record model="account.account.template" id="1500">
            <field name="name">Long-term marketable securities</field>
            <field name="code">1500</field>
            <field name="type" ref="long_term_marketable_securities"/>
            <field name="parent" ref="150"/>
        </record>
        <record model="account.account.template" id="1501">
            <field name="name">Investments in associates and other related parties</field>
            <field name="code">1501</field>
            <field name="type" ref="investments_in_related_parties"/>
            <field name="parent" ref="150"/>
        </record>
        <record model="account.account.template" id="151">
            <field name="name">Debt instruments</field>
            <field name="code">151</field>
            <field name="parent" ref="15"/>
        </record>
        <record model="account.account.template" id="1510">
            <field name="name">Long-term loans</field>
            <field name="code">1510</field>
            <field name="parent" ref="151"/>
        </record>
        <record model="account.account.template" id="15100">
            <field name="name">Long-term loans receivable from officers or directors</field>
            <field name="code">15100</field>
            <field name="type" ref="loans_and_receivables_as_investments"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="1510"/>
        </record>
        <record model="account.account.template" id="15101">
            <field name="name">Long-term loans receivable from employees</field>
            <field name="code">15101</field>
            <field name="type" ref="loans_and_receivables_as_investments"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="1510"/>
        </record>
        <record model="account.account.template" id="152">
            <field name="name">Derivative instruments</field>
            <field name="code">152</field>
            <field name="type" ref="derivative_instruments"/>
            <field name="parent" ref="15"/>
        </record>
        <record model="account.account.template" id="159">
            <field name="name">Other long-term investments</field>
            <field name="code">159</field>
            <field name="type" ref="other_long_term_investments"/>
            <field name="parent" ref="15"/>
        </record>
        <record model="account.account.template" id="16">
            <field name="name">Tangible assets</field>
            <field name="code">16</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="160">
            <field name="name">Land and improvements</field>
            <field name="code">160</field>
            <field name="parent" ref="16"/>
        </record>
        <record model="account.account.template" id="1600">
            <field name="name">Land</field>
            <field name="code">1600</field>
            <field name="type" ref="land"/>
            <field name="parent" ref="160"/>
        </record>
        <record model="account.account.template" id="1601">
            <field name="name">Acquisition costs of land</field>
            <field name="code">1601</field>
            <field name="type" ref="land"/>
            <field name="parent" ref="160"/>
        </record>
        <record model="account.account.template" id="1609">
            <field name="name">Accumulated amortization and value of land and land improvements (−)</field>
            <field name="code">1609</field>
            <field name="parent" ref="160"/>
        </record>
        <record model="account.account.template" id="16090">
            <field name="name">Accumulated amortization of acquisition costs of land (−)</field>
            <field name="code">16090</field>
            <field name="type" ref="land"/>
            <field name="parent" ref="1609"/>
        </record>
        <record model="account.account.template" id="16091">
            <field name="name">Accumulated impairment of land (−)</field>
            <field name="code">16091</field>
            <field name="type" ref="land"/>
            <field name="parent" ref="1609"/>
        </record>
        <record model="account.account.template" id="161">
            <field name="name">Buildings and improvements</field>
            <field name="code">161</field>
            <field name="parent" ref="16"/>
        </record>
        <record model="account.account.template" id="1610">
            <field name="name">Administrative structures</field>
            <field name="code">1610</field>
            <field name="type" ref="buildings"/>
            <field name="parent" ref="161"/>
        </record>
        <record model="account.account.template" id="1611">
            <field name="name">Industrial buildings</field>
            <field name="code">1611</field>
            <field name="type" ref="buildings"/>
            <field name="parent" ref="161"/>
        </record>
        <record model="account.account.template" id="1612">
            <field name="name">Leasehold improvements</field>
            <field name="code">1612</field>
            <field name="type" ref="buildings"/>
            <field name="parent" ref="161"/>
        </record>
        <record model="account.account.template" id="1619">
            <field name="name">Accumulated depreciation of buildings and improvements (−)</field>
            <field name="code">1619</field>
            <field name="parent" ref="161"/>
        </record>
        <record model="account.account.template" id="16190">
            <field name="name">Accumulated depreciation of administrative structures (−)</field>
            <field name="code">16190</field>
            <field name="type" ref="buildings"/>
            <field name="parent" ref="1619"/>
        </record>
        <record model="account.account.template" id="16191">
            <field name="name">Accumulated depreciation of industrial buildings (−)</field>
            <field name="code">16191</field>
            <field name="type" ref="buildings"/>
            <field name="parent" ref="1619"/>
        </record>
        <record model="account.account.template" id="16192">
            <field name="name">Accumulated depreciation of leasehold improvements (−)</field>
            <field name="code">16192</field>
            <field name="type" ref="buildings"/>
            <field name="parent" ref="1619"/>
        </record>
        <record model="account.account.template" id="162">
            <field name="name">Production machinery and equipment</field>
            <field name="code">162</field>
            <field name="parent" ref="16"/>
        </record>
        <record model="account.account.template" id="1620">
            <field name="name">Production machinery and tools</field>
            <field name="code">1620</field>
            <field name="type" ref="production_machinery_and_equipment"/>
            <field name="parent" ref="162"/>
        </record>
        <record model="account.account.template" id="1621">
            <field name="name">Information technology assets</field>
            <field name="code">1621</field>
            <field name="type" ref="production_machinery_and_equipment"/>
            <field name="parent" ref="162"/>
        </record>
        <record model="account.account.template" id="1628">
            <field name="name">Repair and maintenance allowances (−)</field>
            <field name="code">1628</field>
            <field name="parent" ref="162"/>
        </record>
        <record model="account.account.template" id="16280">
            <field name="name">Repair and maintenance allowance of production machinery and tools (−)</field>
            <field name="code">16280</field>
            <field name="type" ref="production_machinery_and_equipment"/>
            <field name="parent" ref="1628"/>
        </record>
        <record model="account.account.template" id="16281">
            <field name="name">Repair and maintenance allowance of information technology assets (−)</field>
            <field name="code">16281</field>
            <field name="type" ref="production_machinery_and_equipment"/>
            <field name="parent" ref="1628"/>
        </record>
        <record model="account.account.template" id="1629">
            <field name="name">Accumulated depreciation on production machinery and equipment (−)</field>
            <field name="code">1629</field>
            <field name="parent" ref="162"/>
        </record>
        <record model="account.account.template" id="16290">
            <field name="name">Accumulated depreciation of production machinery and tools (−)</field>
            <field name="code">16290</field>
            <field name="type" ref="production_machinery_and_equipment"/>
            <field name="parent" ref="1629"/>
        </record>
        <record model="account.account.template" id="16291">
            <field name="name">Accumulated depreciation of information technology assets (−)</field>
            <field name="code">16291</field>
            <field name="type" ref="production_machinery_and_equipment"/>
            <field name="parent" ref="1629"/>
        </record>
        <record model="account.account.template" id="163">
            <field name="name">Transportation equipment</field>
            <field name="code">163</field>
            <field name="parent" ref="16"/>
        </record>
        <record model="account.account.template" id="1630">
            <field name="name">Vehicles</field>
            <field name="code">1630</field>
            <field name="type" ref="transportation_equipment"/>
            <field name="parent" ref="163"/>
        </record>
        <record model="account.account.template" id="1631">
            <field name="name">Delivery equipment</field>
            <field name="code">1631</field>
            <field name="type" ref="transportation_equipment"/>
            <field name="parent" ref="163"/>
        </record>
        <record model="account.account.template" id="1639">
            <field name="name">Accumulated depreciation of transportation equipment (−)</field>
            <field name="code">1639</field>
            <field name="parent" ref="163"/>
        </record>
        <record model="account.account.template" id="16390">
            <field name="name">Accumulated depreciation of vehicles (−)</field>
            <field name="code">16390</field>
            <field name="type" ref="transportation_equipment"/>
            <field name="parent" ref="1639"/>
        </record>
        <record model="account.account.template" id="16391">
            <field name="name">Accumulated depreciation of delivery equipment (−)</field>
            <field name="code">16391</field>
            <field name="type" ref="transportation_equipment"/>
            <field name="parent" ref="1639"/>
        </record>
        <record model="account.account.template" id="164">
            <field name="name">Furniture, fixtures, and office equipment</field>
            <field name="code">164</field>
            <field name="parent" ref="16"/>
        </record>
        <record model="account.account.template" id="1640">
            <field name="name">Furniture, fixtures, and office equipment for administrative structures</field>
            <field name="code">1640</field>
            <field name="type" ref="furniture_fixtures_office"/>
            <field name="parent" ref="164"/>
        </record>
        <record model="account.account.template" id="1641">
            <field name="name">Furniture, fixtures, and office equipment for industrial buildings</field>
            <field name="code">1641</field>
            <field name="type" ref="furniture_fixtures_office"/>
            <field name="parent" ref="164"/>
        </record>
        <record model="account.account.template" id="1642">
            <field name="name">Furniture and fixtures for advertising</field>
            <field name="code">1642</field>
            <field name="type" ref="furniture_fixtures_office"/>
            <field name="parent" ref="164"/>
        </record>
        <record model="account.account.template" id="1649">
            <field name="name">Accumulated depreciation of furniture, fixtures, and office equipment (−)</field>
            <field name="code">1649</field>
            <field name="parent" ref="164"/>
        </record>
        <record model="account.account.template" id="16490">
            <field name="name">Accumulated depreciation of furniture, fixtures, and office equipment for administrative structures (−)</field>
            <field name="code">16490</field>
            <field name="type" ref="furniture_fixtures_office"/>
            <field name="parent" ref="1649"/>
        </record>
        <record model="account.account.template" id="16491">
            <field name="name">Accumulated depreciation of furniture, fixtures, and office equipment for industrial buildings (−)</field>
            <field name="code">16491</field>
            <field name="type" ref="furniture_fixtures_office"/>
            <field name="parent" ref="1649"/>
        </record>
        <record model="account.account.template" id="16492">
            <field name="name">Accumulated depreciation of furniture and fixtures for advertising (−)</field>
            <field name="code">16492</field>
            <field name="type" ref="furniture_fixtures_office"/>
            <field name="parent" ref="1649"/>
        </record>
        <record model="account.account.template" id="169">
            <field name="name">Other tangible assets</field>
            <field name="code">169</field>
            <field name="type" ref="other_tangible_assets"/>
            <field name="parent" ref="16"/>
        </record>
        <record model="account.account.template" id="17">
            <field name="name">Intangible assets</field>
            <field name="code">17</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="170">
            <field name="name">Marketing-related intangible assets</field>
            <field name="code">170</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1700">
            <field name="name">Trademarks, trade names</field>
            <field name="code">1700</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="170"/>
        </record>
        <record model="account.account.template" id="1701">
            <field name="name">Service marks, collective marks, certification marks</field>
            <field name="code">1701</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="170"/>
        </record>
        <record model="account.account.template" id="1702">
            <field name="name">Trade dress</field>
            <field name="code">1702</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="170"/>
        </record>
        <record model="account.account.template" id="1703">
            <field name="name">Internet domain names</field>
            <field name="code">1703</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="170"/>
        </record>
        <record model="account.account.template" id="1704">
            <field name="name">Non-competition agreements</field>
            <field name="code">1704</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="170"/>
        </record>
        <record model="account.account.template" id="1709">
            <field name="name">Accumulated amortization of marketing-related intangible assets (−)</field>
            <field name="code">1709</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="170"/>
        </record>
        <record model="account.account.template" id="171">
            <field name="name">Customer-related intangible assets</field>
            <field name="code">171</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1710">
            <field name="name">Customer lists</field>
            <field name="code">1710</field>
            <field name="type" ref="customer_related_intangibles"/>
            <field name="parent" ref="171"/>
        </record>
        <record model="account.account.template" id="1711">
            <field name="name">Customer contracts and related customer relationships</field>
            <field name="code">1711</field>
            <field name="type" ref="customer_related_intangibles"/>
            <field name="parent" ref="171"/>
        </record>
        <record model="account.account.template" id="1712">
            <field name="name">Non-contractual customer relationships</field>
            <field name="code">1712</field>
            <field name="type" ref="customer_related_intangibles"/>
            <field name="parent" ref="171"/>
        </record>
        <record model="account.account.template" id="1719">
            <field name="name">Accumulated amortization of customer-related intangible assets (−)</field>
            <field name="code">1719</field>
            <field name="type" ref="marketing_related_intangibles"/>
            <field name="parent" ref="171"/>
        </record>
        <record model="account.account.template" id="172">
            <field name="name">Artistic-related intangible assets</field>
            <field name="code">172</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1720">
            <field name="name">Pictures, photos</field>
            <field name="code">1720</field>
            <field name="type" ref="artistic_related_intangibles"/>
            <field name="parent" ref="172"/>
        </record>
        <record model="account.account.template" id="1721">
            <field name="name">Books, magazines, newspapers, or other literary works</field>
            <field name="code">1721</field>
            <field name="type" ref="artistic_related_intangibles"/>
            <field name="parent" ref="172"/>
        </record>
        <record model="account.account.template" id="1722">
            <field name="name">Video and audiovisual material</field>
            <field name="code">1722</field>
            <field name="type" ref="artistic_related_intangibles"/>
            <field name="parent" ref="172"/>
        </record>
        <record model="account.account.template" id="1723">
            <field name="name">Musical works</field>
            <field name="code">1723</field>
            <field name="type" ref="artistic_related_intangibles"/>
            <field name="parent" ref="172"/>
        </record>
        <record model="account.account.template" id="1729">
            <field name="name">Accumulated amortization of artistic-related intangible assets (−)</field>
            <field name="code">1729</field>
            <field name="type" ref="artistic_related_intangibles"/>
            <field name="parent" ref="172"/>
        </record>
        <record model="account.account.template" id="173">
            <field name="name">Contract-based intangible assets</field>
            <field name="code">173</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1730">
            <field name="name">Licensing, royalty, or standstill agreements</field>
            <field name="code">1730</field>
            <field name="parent" ref="173"/>
        </record>
        <record model="account.account.template" id="17300">
            <field name="name">Software licenses</field>
            <field name="code">17300</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="1730"/>
        </record>
        <record model="account.account.template" id="17301">
            <field name="name">Digital font licenses</field>
            <field name="code">17301</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="1730"/>
        </record>
        <record model="account.account.template" id="1731">
            <field name="name">Advertising, management, service or supply contracts</field>
            <field name="code">1731</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="173"/>
        </record>
        <record model="account.account.template" id="1732">
            <field name="name">Employment contracts</field>
            <field name="code">1732</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="173"/>
        </record>
        <record model="account.account.template" id="1733">
            <field name="name">Lease agreements</field>
            <field name="code">1733</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="173"/>
        </record>
        <record model="account.account.template" id="1734">
            <field name="name">Construction permits</field>
            <field name="code">1734</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="173"/>
        </record>
        <record model="account.account.template" id="1739">
            <field name="name">Accumulated amortization of contract-based intangible assets (−)</field>
            <field name="code">1739</field>
            <field name="type" ref="contract_based_intangibles"/>
            <field name="parent" ref="173"/>
        </record>
        <record model="account.account.template" id="174">
            <field name="name">Technology-based intangible assets</field>
            <field name="code">174</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1740">
            <field name="name">Patented technology</field>
            <field name="code">1740</field>
            <field name="type" ref="other_technology_based_intangibles"/>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="1741">
            <field name="name">Unpatented technology</field>
            <field name="code">1741</field>
            <field name="type" ref="other_technology_based_intangibles"/>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="1742">
            <field name="name">Software to be sold, leased, or marketed (ASC 985-20)</field>
            <field name="code">1742</field>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="17420">
            <field name="name">Software to be sold, leased, or marketed—in development</field>
            <field name="code">17420</field>
            <field name="parent" ref="1742"/>
        </record>
        <record model="account.account.template" id="174200">
            <field name="name">Acquisition costs of software to be sold, leased, or marketed</field>
            <field name="code">174200</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="17420"/>
        </record>
        <record model="account.account.template" id="174201">
            <field name="name">Direct production costs of software to be sold, leased, or marketed</field>
            <field name="code">174201</field>
            <field name="parent" ref="17420"/>
        </record>
        <record model="account.account.template" id="174202">
            <field name="name">Indirect costs of software to be sold, leased, or marketed</field>
            <field name="code">174202</field>
            <field name="parent" ref="17420"/>
        </record>
        <record model="account.account.template" id="17421">
            <field name="name">Software that is currently being sold, leased, or marketed</field>
            <field name="code">17421</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1742"/>
        </record>
        <record model="account.account.template" id="1743">
            <field name="name">Internal-use software (ASC 350-40)</field>
            <field name="code">1743</field>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="17430">
            <field name="name">Internal-use computer software projects—in development</field>
            <field name="code">17430</field>
            <field name="parent" ref="1743"/>
        </record>
        <record model="account.account.template" id="174300">
            <field name="name">External direct costs of materials or services provided to develop internal-use computer software</field>
            <field name="code">174300</field>
            <field name="parent" ref="17430"/>
        </record>
        <record model="account.account.template" id="1743000">
            <field name="name">Acquisition costs of internal-use computer software</field>
            <field name="code">1743000</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174300"/>
        </record>
        <record model="account.account.template" id="1743001">
            <field name="name">External artistic-related costs of internal-use computer software—in development</field>
            <field name="code">1743001</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174300"/>
        </record>
        <record model="account.account.template" id="174301">
            <field name="name">Payroll and payroll-related costs of developing internal-use computer software</field>
            <field name="code">174301</field>
            <field name="parent" ref="17430"/>
        </record>
        <record model="account.account.template" id="1743010">
            <field name="name">Salaries and wages—internal-use computer software in development</field>
            <field name="code">1743010</field>
            <field name="parent" ref="174301"/>
        </record>
        <record model="account.account.template" id="17430100">
            <field name="name">Salaries expense—internal-use computer software in development</field>
            <field name="code">17430100</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743010"/>
        </record>
        <record model="account.account.template" id="17430101">
            <field name="name">Wages expense—internal-use computer software in development</field>
            <field name="code">17430101</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743010"/>
        </record>
        <record model="account.account.template" id="17430102">
            <field name="name">Bonuses—internal-use computer software in development</field>
            <field name="code">17430102</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743010"/>
        </record>
        <record model="account.account.template" id="17430103">
            <field name="name">Incentive pay—internal-use computer software in development</field>
            <field name="code">17430103</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743010"/>
        </record>
        <record model="account.account.template" id="17430104">
            <field name="name">Severance pay—internal-use computer software in development</field>
            <field name="code">17430104</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743010"/>
        </record>
        <record model="account.account.template" id="1743011">
            <field name="name">Required payroll-related expenses—internal-use computer software in development</field>
            <field name="code">1743011</field>
            <field name="parent" ref="174301"/>
        </record>
        <record model="account.account.template" id="17430110">
            <field name="name">Employer FICA—internal-use computer software in development</field>
            <field name="code">17430110</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743011"/>
        </record>
        <record model="account.account.template" id="17430111">
            <field name="name">Employer medicare—internal-use computer software in development</field>
            <field name="code">17430111</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743011"/>
        </record>
        <record model="account.account.template" id="17430112">
            <field name="name">Workers’ compensation insurance—internal-use computer software in development</field>
            <field name="code">17430112</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743011"/>
        </record>
        <record model="account.account.template" id="17430113">
            <field name="name">Unemployment insurance—internal-use computer software in development</field>
            <field name="code">17430113</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743011"/>
        </record>
        <record model="account.account.template" id="1743012">
            <field name="name">Fringe benefits—internal-use computer software in development</field>
            <field name="code">1743012</field>
            <field name="parent" ref="174301"/>
        </record>
        <record model="account.account.template" id="17430120">
            <field name="name">Paid leave—internal-use computer software in development</field>
            <field name="code">17430120</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="174301200">
            <field name="name">Vacation pay—internal-use computer software in development</field>
            <field name="code">174301200</field>
            <field name="parent" ref="17430120"/>
        </record>
        <record model="account.account.template" id="174301201">
            <field name="name">Holiday pay—internal-use computer software in development</field>
            <field name="code">174301201</field>
            <field name="parent" ref="17430120"/>
        </record>
        <record model="account.account.template" id="174301202">
            <field name="name">Sick pay—internal-use computer software in development</field>
            <field name="code">174301202</field>
            <field name="parent" ref="17430120"/>
        </record>
        <record model="account.account.template" id="174301203">
            <field name="name">Other paid leave—internal-use computer software in development</field>
            <field name="code">174301203</field>
            <field name="parent" ref="17430120"/>
        </record>
        <record model="account.account.template" id="17430121">
            <field name="name">Group health insurance—internal-use computer software in development</field>
            <field name="code">17430121</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="17430122">
            <field name="name">Life insurance—internal-use computer software in development</field>
            <field name="code">17430122</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="17430123">
            <field name="name">Employer 401k contributions—internal-use computer software in development</field>
            <field name="code">17430123</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="17430124">
            <field name="name">Employer IRA contributions—internal-use computer software in development</field>
            <field name="code">17430124</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="17430125">
            <field name="name">Pensions and retirement—internal-use computer software in development</field>
            <field name="code">17430125</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="17430129">
            <field name="name">Other employer-provided benefits—internal-use computer software in development</field>
            <field name="code">17430129</field>
            <field name="parent" ref="1743012"/>
        </record>
        <record model="account.account.template" id="174301290">
            <field name="name">Education and professional development—internal-use computer software in development</field>
            <field name="code">174301290</field>
            <field name="parent" ref="17430129"/>
        </record>
        <record model="account.account.template" id="174301291">
            <field name="name">Dependent care assistance—internal-use computer software in development</field>
            <field name="code">174301291</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="17430129"/>
        </record>
        <record model="account.account.template" id="174301292">
            <field name="name">Professional membership dues—internal-use computer software in development</field>
            <field name="code">174301292</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="17430129"/>
        </record>
        <record model="account.account.template" id="174301293">
            <field name="name">Food-related benefits—internal-use computer software in development</field>
            <field name="code">174301293</field>
            <field name="parent" ref="17430129"/>
        </record>
        <record model="account.account.template" id="1743012930">
            <field name="name">De minimis food and beverages (meals) for employees (IRC § 132(e)(1) and IRC § 274(e)(1))—internal-use computer software in development</field>
            <field name="code">1743012930</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174301293"/>
        </record>
        <record model="account.account.template" id="1743012931">
            <field name="name">Employee recreational activities (IRC § 274(e)(4))—internal-use computer software in development</field>
            <field name="code">1743012931</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174301293"/>
        </record>
        <record model="account.account.template" id="1743012932">
            <field name="name">Employee business meetings (IRC § 274(e)(5))—internal-use computer software in development</field>
            <field name="code">1743012932</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174301293"/>
        </record>
        <record model="account.account.template" id="174301294">
            <field name="name">Employee achievement awards—internal-use computer software in development</field>
            <field name="code">174301294</field>
            <field name="parent" ref="17430129"/>
        </record>
        <record model="account.account.template" id="1743012940">
            <field name="name">Non-qualified employee achievement awards (IRC § 274(j)(2)(A) ≤ $400 per year per employee)—internal-use computer software in development</field>
            <field name="code">1743012940</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174301294"/>
        </record>
        <record model="account.account.template" id="1743012941">
            <field name="name">Qualified employee achievement awards (IRC § 274(j)(2)(B) ≤ $1,600 per year per employee)—internal-use computer software in development</field>
            <field name="code">1743012941</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174301294"/>
        </record>
        <record model="account.account.template" id="1743013">
            <field name="name">Employee recruitment—internal-use computer software in development</field>
            <field name="code">1743013</field>
            <field name="parent" ref="174301"/>
        </record>
        <record model="account.account.template" id="1743014">
            <field name="name">Temporary help—internal-use computer software in development</field>
            <field name="code">1743014</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="174301"/>
        </record>
        <record model="account.account.template" id="174302">
            <field name="name">Interest expense incurred while developing internal-use computer software</field>
            <field name="code">174302</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="17430"/>
        </record>
        <record model="account.account.template" id="17431">
            <field name="name">Internal-use computer software—in production</field>
            <field name="code">17431</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1743"/>
        </record>
        <record model="account.account.template" id="1744">
            <field name="name">Website development costs (ASC 350-50)</field>
            <field name="code">1744</field>
            <field name="type" ref="other_technology_based_intangibles"/>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="1748">
            <field name="name">Databases</field>
            <field name="code">1748</field>
            <field name="type" ref="other_technology_based_intangibles"/>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="1749">
            <field name="name">Accumulated amortization of technology-based intangible assets (−)</field>
            <field name="code">1749</field>
            <field name="parent" ref="174"/>
        </record>
        <record model="account.account.template" id="17490">
            <field name="name">Accumulated amortization of capitalized software (−)</field>
            <field name="code">17490</field>
            <field name="type" ref="capitalized_software"/>
            <field name="parent" ref="1749"/>
        </record>
        <record model="account.account.template" id="17491">
            <field name="name">Accumulated amortization of other technology-based intangible assets (−)</field>
            <field name="code">17491</field>
            <field name="type" ref="other_technology_based_intangibles"/>
            <field name="parent" ref="1749"/>
        </record>
        <record model="account.account.template" id="175">
            <field name="name">Research and development costs</field>
            <field name="code">175</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1750">
            <field name="name">Capitalized research and development costs</field>
            <field name="code">1750</field>
            <field name="type" ref="research_and_development"/>
            <field name="parent" ref="175"/>
        </record>
        <record model="account.account.template" id="1751">
            <field name="name">Accumulated amortization of research and development costs</field>
            <field name="code">1751</field>
            <field name="type" ref="research_and_development"/>
            <field name="parent" ref="175"/>
        </record>
        <record model="account.account.template" id="176">
            <field name="name">Goodwill</field>
            <field name="code">176</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="1760">
            <field name="name">Goodwill</field>
            <field name="code">1760</field>
            <field name="type" ref="goodwill"/>
            <field name="parent" ref="176"/>
        </record>
        <record model="account.account.template" id="1761">
            <field name="name">Goodwill impairment (−)</field>
            <field name="code">1761</field>
            <field name="type" ref="goodwill"/>
            <field name="parent" ref="176"/>
        </record>
        <record model="account.account.template" id="177">
            <field name="name">Other intangible assets</field>
            <field name="code">177</field>
            <field name="parent" ref="17"/>
        </record>
        <record model="account.account.template" id="19">
            <field name="name">Other assets</field>
            <field name="code">19</field>
            <field name="parent" ref="1"/>
        </record>
        <record model="account.account.template" id="190">
            <field name="name">Deferred costs and other accrued assets</field>
            <field name="code">190</field>
            <field name="type" ref="non_current_prepaid_expenses"/>
            <field name="parent" ref="19"/>
        </record>
        <record model="account.account.template" id="191">
            <field name="name">Assets held for disposal</field>
            <field name="code">191</field>
            <field name="type" ref="assets_held_for_disposal"/>
            <field name="parent" ref="19"/>
        </record>
        <record model="account.account.template" id="192">
            <field name="name">Non-current restricted cash and other investments</field>
            <field name="code">192</field>
            <field name="type" ref="non_current_restricted_cash"/>
            <field name="parent" ref="19"/>
        </record>
        <record model="account.account.template" id="193">
            <field name="name">Deferred tax assets</field>
            <field name="code">193</field>
            <field name="parent" ref="19"/>
        </record>
        <record model="account.account.template" id="1930">
            <field name="name">Deferred federal tax asset</field>
            <field name="code">1930</field>
            <field name="type" ref="deferred_tax_assets"/>
            <field name="parent" ref="193"/>
        </record>
        <record model="account.account.template" id="1931">
            <field name="name">Deferred state and local tax asset</field>
            <field name="code">1931</field>
            <field name="parent" ref="193"/>
        </record>
        <record model="account.account.template" id="1932">
            <field name="name">Deferred foreign tax asset</field>
            <field name="code">1932</field>
            <field name="parent" ref="193"/>
        </record>
        <record model="account.account.template" id="1939">
            <field name="name">Allowances to reduce deferred tax assets to expected realizable value (−)</field>
            <field name="code">1939</field>
            <field name="parent" ref="193"/>
        </record>
        <record model="account.account.template" id="19390">
            <field name="name">Allowance to reduce deferred federal tax asset to expected realizable value (−)</field>
            <field name="code">19390</field>
            <field name="type" ref="deferred_tax_assets"/>
            <field name="parent" ref="1939"/>
        </record>
        <record model="account.account.template" id="19391">
            <field name="name">Allowance to reduce deferred state or local tax asset to expected realizable value (−)</field>
            <field name="code">19391</field>
            <field name="type" ref="deferred_tax_assets"/>
            <field name="parent" ref="1939"/>
        </record>
        <record model="account.account.template" id="19392">
            <field name="name">Allowance to reduce deferred foreign tax asset to expected realizable value (−)</field>
            <field name="code">19392</field>
            <field name="type" ref="deferred_tax_assets"/>
            <field name="parent" ref="1939"/>
        </record>
        <record model="account.account.template" id="199">
            <field name="name">Other non-current assets</field>
            <field name="code">199</field>
            <field name="type" ref="other_non_current_assets"/>
            <field name="parent" ref="19"/>
        </record>
        <record model="account.account.template" id="2">
            <field name="name">Liabilities</field>
            <field name="code">2</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="20">
            <field name="name">Short-term debt</field>
            <field name="code">20</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="21">
            <field name="name">Payables</field>
            <field name="code">21</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="210">
            <field name="name">Trade payables</field>
            <field name="code">210</field>
            <field name="parent" ref="21"/>
        </record>
        <record model="account.account.template" id="2100">
            <field name="name">Trade accounts payable</field>
            <field name="code">2100</field>
            <field name="type" ref="accounts_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="210"/>
        </record>
        <record model="account.account.template" id="2101">
            <field name="name">Trade accounts payable to related parties</field>
            <field name="code">2101</field>
            <field name="type" ref="accounts_payables_to_related_parties"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="210"/>
        </record>
        <record model="account.account.template" id="2102">
            <field name="name">Trade notes payable</field>
            <field name="code">2102</field>
            <field name="type" ref="other_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="210"/>
        </record>
        <record model="account.account.template" id="211">
            <field name="name">Nontrade notes payable and current principal portion of long-term nontrade notes</field>
            <field name="code">211</field>
            <field name="type" ref="non_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="21"/>
        </record>
        <record model="account.account.template" id="212">
            <field name="name">Short-term loans payable</field>
            <field name="code">212</field>
            <field name="parent" ref="21"/>
        </record>
        <record model="account.account.template" id="2120">
            <field name="name">Short-term loans payable and current principal portion of long-term loans payable to officers or directors</field>
            <field name="code">2120</field>
            <field name="type" ref="non_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="212"/>
        </record>
        <record model="account.account.template" id="2121">
            <field name="name">Short-term loans payable and current principal portion of long-term loans payable to employees</field>
            <field name="code">2121</field>
            <field name="type" ref="non_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="212"/>
        </record>
        <record model="account.account.template" id="2122">
            <field name="name">Loans payable and current principal portion of long-term loans to financial institutions</field>
            <field name="code">2122</field>
            <field name="type" ref="non_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="212"/>
        </record>
        <record model="account.account.template" id="213">
            <field name="name">Lines of credit</field>
            <field name="code">213</field>
            <field name="parent" ref="21"/>
        </record>
        <record model="account.account.template" id="214">
            <field name="name">Due to related parties</field>
            <field name="code">214</field>
            <field name="parent" ref="21"/>
        </record>
        <record model="account.account.template" id="2140">
            <field name="name">Due to officers, directors, and employees</field>
            <field name="code">2140</field>
            <field name="type" ref="non_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="214"/>
        </record>
        <record model="account.account.template" id="2141">
            <field name="name">Due to subsidiaries and affiliates</field>
            <field name="code">2141</field>
            <field name="type" ref="non_trade_payables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="214"/>
        </record>
        <record model="account.account.template" id="219">
            <field name="name">Other payables</field>
            <field name="code">219</field>
            <field name="parent" ref="21"/>
        </record>
        <record model="account.account.template" id="22">
            <field name="name">Accrued and deferred liabilities</field>
            <field name="code">22</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="220">
            <field name="name">Unearned revenues</field>
            <field name="code">220</field>
            <field name="parent" ref="22"/>
        </record>
        <record model="account.account.template" id="221">
            <field name="name">Accrued expenses</field>
            <field name="code">221</field>
            <field name="parent" ref="22"/>
        </record>
        <record model="account.account.template" id="2211">
            <field name="name">Interest payable</field>
            <field name="code">2211</field>
            <field name="type" ref="accrued_expenses"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="221"/>
        </record>
        <record model="account.account.template" id="222">
            <field name="name">Employee-related liabilities</field>
            <field name="code">222</field>
            <field name="parent" ref="22"/>
        </record>
        <record model="account.account.template" id="2220">
            <field name="name">Accrued salaries and wages</field>
            <field name="code">2220</field>
            <field name="parent" ref="222"/>
        </record>
        <record model="account.account.template" id="22200">
            <field name="name">Accrued salaries</field>
            <field name="code">22200</field>
            <field name="type" ref="accrued_payroll"/>
            <field name="parent" ref="2220"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22201">
            <field name="name">Accrued wages</field>
            <field name="code">22201</field>
            <field name="type" ref="accrued_payroll"/>
            <field name="parent" ref="2220"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22202">
            <field name="name">Accrued commissions</field>
            <field name="code">22202</field>
            <field name="type" ref="accrued_payroll"/>
            <field name="parent" ref="2220"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="2221">
            <field name="name">Employee payroll withholdings</field>
            <field name="code">2221</field>
            <field name="parent" ref="222"/>
        </record>
        <record model="account.account.template" id="22210">
            <field name="name">Employee income tax withholdings</field>
            <field name="code">22210</field>
            <field name="parent" ref="2221"/>
        </record>
        <record model="account.account.template" id="222100">
            <field name="name">Employee federal income tax withheld</field>
            <field name="code">222100</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="parent" ref="22210"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="222101">
            <field name="name">Employee state income tax withheld</field>
            <field name="code">222101</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="parent" ref="22210"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="222102">
            <field name="name">Employee local income tax withheld</field>
            <field name="code">222102</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="parent" ref="22210"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22211">
            <field name="name">Employee FICA withheld</field>
            <field name="code">22211</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="parent" ref="2221"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22212">
            <field name="name">Employee Medicare withheld</field>
            <field name="code">22212</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="parent" ref="2221"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22213">
            <field name="name">Employee garnishments withheld</field>
            <field name="code">22213</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="parent" ref="2221"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22215">
            <field name="name">Employee benefits</field>
            <field name="code">22215</field>
            <field name="parent" ref="2221"/>
        </record>
        <record model="account.account.template" id="222150">
            <field name="name">Employee insurance deduction withheld</field>
            <field name="code">222150</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="22215"/>
        </record>
        <record model="account.account.template" id="222151">
            <field name="name">Employee 401k deduction withheld</field>
            <field name="code">222151</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="22215"/>
        </record>
        <record model="account.account.template" id="222152">
            <field name="name">Employee IRA deduction withheld</field>
            <field name="code">222152</field>
            <field name="type" ref="payroll_withholdings"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="22215"/>
        </record>
        <record model="account.account.template" id="22219">
            <field name="name">Other payroll withholdings</field>
            <field name="code">22219</field>
            <field name="parent" ref="2221"/>
        </record>
        <record model="account.account.template" id="2222">
            <field name="name">Accrued payroll taxes and other mandatory benefits</field>
            <field name="code">2222</field>
            <field name="parent" ref="222"/>
        </record>
        <record model="account.account.template" id="22220">
            <field name="name">Employer FICA contribution</field>
            <field name="code">22220</field>
            <field name="type" ref="accrued_payroll_taxes"/>
            <field name="parent" ref="2222"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22221">
            <field name="name">Employer Medicare contribution</field>
            <field name="code">22221</field>
            <field name="type" ref="accrued_payroll_taxes"/>
            <field name="parent" ref="2222"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22222">
            <field name="name">Employer federal unemployment tax</field>
            <field name="code">22222</field>
            <field name="type" ref="accrued_payroll_taxes"/>
            <field name="parent" ref="2222"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22223">
            <field name="name">Employer state unemployment tax</field>
            <field name="code">22223</field>
            <field name="type" ref="accrued_payroll_taxes"/>
            <field name="parent" ref="2222"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="22224">
            <field name="name">Employer workers’ compensation insurance</field>
            <field name="code">22224</field>
            <field name="type" ref="accrued_payroll_taxes"/>
            <field name="parent" ref="2222"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="2223">
            <field name="name">Employer benefit plan contributions</field>
            <field name="code">2223</field>
            <field name="parent" ref="222"/>
        </record>
        <record model="account.account.template" id="22230">
            <field name="name">Employer-provided health insurance</field>
            <field name="code">22230</field>
            <field name="type" ref="employer_benefit_plan_contributions"/>
            <field name="parent" ref="2223"/>
        </record>
        <record model="account.account.template" id="22231">
            <field name="name">Employer-provided life insurance</field>
            <field name="code">22231</field>
            <field name="type" ref="employer_benefit_plan_contributions"/>
            <field name="parent" ref="2223"/>
        </record>
        <record model="account.account.template" id="22232">
            <field name="name">Employer-provided 401k contributions</field>
            <field name="code">22232</field>
            <field name="type" ref="employer_benefit_plan_contributions"/>
            <field name="parent" ref="2223"/>
        </record>
        <record model="account.account.template" id="22233">
            <field name="name">Employer-provided IRA contributions</field>
            <field name="code">22233</field>
            <field name="type" ref="employer_benefit_plan_contributions"/>
            <field name="parent" ref="2223"/>
        </record>
        <record model="account.account.template" id="223">
            <field name="name">Tax liabilities</field>
            <field name="code">223</field>
            <field name="parent" ref="22"/>
        </record>
        <record model="account.account.template" id="2230">
            <field name="name">Sales tax collected</field>
            <field name="code">2230</field>
            <field name="parent" ref="223"/>
        </record>
        <record model="account.account.template" id="2231">
            <field name="name">Accrued use tax</field>
            <field name="code">2231</field>
            <field name="parent" ref="223"/>
        </record>
        <record model="account.account.template" id="2232">
            <field name="name">Accrued real estate and property taxes</field>
            <field name="code">2232</field>
            <field name="parent" ref="223"/>
        </record>
        <record model="account.account.template" id="2233">
            <field name="name">Accrued income and franchise taxes</field>
            <field name="code">2233</field>
            <field name="parent" ref="223"/>
        </record>
        <record model="account.account.template" id="22330">
            <field name="name">Accrued federal income taxes</field>
            <field name="code">22330</field>
            <field name="type" ref="tax_liabilities"/>
            <field name="parent" ref="2233"/>
        </record>
        <record model="account.account.template" id="22331">
            <field name="name">Accrued state and local income and franchise taxes</field>
            <field name="code">22331</field>
            <field name="parent" ref="2233"/>
        </record>
        <record model="account.account.template" id="22332">
            <field name="name">Accrued foreign income taxes</field>
            <field name="code">22332</field>
            <field name="parent" ref="2233"/>
        </record>
        <record model="account.account.template" id="2234">
            <field name="name">Deferred income tax liabilities</field>
            <field name="code">2234</field>
            <field name="parent" ref="223"/>
        </record>
        <record model="account.account.template" id="22340">
            <field name="name">Deferred federal income tax liability</field>
            <field name="code">22340</field>
            <field name="type" ref="tax_liabilities"/>
            <field name="parent" ref="2234"/>
        </record>
        <record model="account.account.template" id="22341">
            <field name="name">Deferred state and local income tax liability</field>
            <field name="code">22341</field>
            <field name="parent" ref="2234"/>
        </record>
        <record model="account.account.template" id="22342">
            <field name="name">Deferred foreign income tax liability</field>
            <field name="code">22342</field>
            <field name="parent" ref="2234"/>
        </record>
        <record model="account.account.template" id="224">
            <field name="name">Provisions</field>
            <field name="code">224</field>
            <field name="parent" ref="22"/>
        </record>
        <record model="account.account.template" id="24">
            <field name="name">Other short-term liabilities</field>
            <field name="code">24</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="25">
            <field name="name">Long-term notes and loans payable</field>
            <field name="code">25</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="250">
            <field name="name">Bonds payable</field>
            <field name="code">250</field>
            <field name="type" ref="non_current_debts"/>
            <field name="parent" ref="25"/>
        </record>
        <record model="account.account.template" id="251">
            <field name="name">Notes payable</field>
            <field name="code">251</field>
            <field name="type" ref="non_current_debts"/>
            <field name="parent" ref="25"/>
        </record>
        <record model="account.account.template" id="252">
            <field name="name">Capital leases</field>
            <field name="code">252</field>
            <field name="type" ref="lease_obligations"/>
            <field name="parent" ref="25"/>
        </record>
        <record model="account.account.template" id="26">
            <field name="name">Long-term provisions</field>
            <field name="code">26</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="29">
            <field name="name">Other long-term liabilities</field>
            <field name="code">29</field>
            <field name="parent" ref="2"/>
        </record>
        <record model="account.account.template" id="290">
            <field name="name">Deferred tax liabilities</field>
            <field name="code">290</field>
            <field name="parent" ref="29"/>
        </record>
        <record model="account.account.template" id="291">
            <field name="name">Manditorily redeemable shares</field>
            <field name="code">291</field>
            <field name="parent" ref="29"/>
        </record>
        <record model="account.account.template" id="3">
            <field name="name">Equity</field>
            <field name="code">3</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="30">
            <field name="name">Contributed capital</field>
            <field name="code">30</field>
            <field name="parent" ref="3"/>
        </record>
        <record model="account.account.template" id="300">
            <field name="name">Common stock</field>
            <field name="code">300</field>
            <field name="parent" ref="30"/>
        </record>
        <record model="account.account.template" id="3007">
            <field name="name">Common stock subscribed</field>
            <field name="code">3007</field>
            <field name="type" ref="stock_subscriptions"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="300"/>
        </record>
        <record model="account.account.template" id="3008">
            <field name="name">Paid-in capital in excess of par on common stock</field>
            <field name="code">3008</field>
            <field name="type" ref="share_premium"/>
            <field name="parent" ref="300"/>
        </record>
        <record model="account.account.template" id="3009">
            <field name="name">Common stock subscriptions receivable (−)</field>
            <field name="code">3009</field>
            <field name="parent" ref="300"/>
        </record>
        <record model="account.account.template" id="30090">
            <field name="name">Subscriptions receivable from officers and directors for issuance of common stock (−)</field>
            <field name="code">30090</field>
            <field name="type" ref="stock_subscriptions_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="3009"/>
        </record>
        <record model="account.account.template" id="30091">
            <field name="name">Subscriptions receivable from shareholders or affiliates for issuance of common stock (−)</field>
            <field name="code">30091</field>
            <field name="type" ref="stock_subscriptions_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="3009"/>
        </record>
        <record model="account.account.template" id="301">
            <field name="name">Preferred stock</field>
            <field name="code">301</field>
            <field name="parent" ref="30"/>
        </record>
        <record model="account.account.template" id="3017">
            <field name="name">Preferred stock subscribed</field>
            <field name="code">3017</field>
            <field name="type" ref="stock_subscriptions"/>
            <field name="party_required" eval="True"/>
            <field name="parent" ref="301"/>
        </record>
        <record model="account.account.template" id="3018">
            <field name="name">Paid-in capital in excess of par on preferred stock</field>
            <field name="code">3018</field>
            <field name="type" ref="share_premium"/>
            <field name="parent" ref="301"/>
        </record>
        <record model="account.account.template" id="3019">
            <field name="name">Preferred stock subscriptions receivable (−)</field>
            <field name="code">3019</field>
            <field name="parent" ref="301"/>
        </record>
        <record model="account.account.template" id="30190">
            <field name="name">Subscriptions receivable from officers and directors for issuance of preferred stock (−)</field>
            <field name="code">30190</field>
            <field name="type" ref="stock_subscriptions_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="3019"/>
        </record>
        <record model="account.account.template" id="30191">
            <field name="name">Subscriptions receivable from shareholders or affiliates for issuance of preferred stock (−)</field>
            <field name="code">30191</field>
            <field name="type" ref="stock_subscriptions_receivables"/>
            <field name="party_required" eval="True"/>
            <field name="reconcile" eval="True"/>
            <field name="parent" ref="3019"/>
        </record>
        <record model="account.account.template" id="302">
            <field name="name">Donated capital (by owners or shareholders only)</field>
            <field name="code">302</field>
            <field name="parent" ref="30"/>
        </record>
        <record model="account.account.template" id="3020">
            <field name="name">Donated capital from officers and directors</field>
            <field name="code">3020</field>
            <field name="type" ref="donated_capital"/>
            <field name="parent" ref="302"/>
        </record>
        <record model="account.account.template" id="3021">
            <field name="name">Donated capital from shareholders or affiliates</field>
            <field name="code">3021</field>
            <field name="type" ref="donated_capital"/>
            <field name="parent" ref="302"/>
        </record>
        <record model="account.account.template" id="31">
            <field name="name">Income summary</field>
            <field name="code">31</field>
            <field name="type" ref="current_earnings"/>
            <field name="parent" ref="3"/>
        </record>
        <record model="account.account.template" id="32">
            <field name="name">Retained earnings</field>
            <field name="code">32</field>
            <field name="parent" ref="3"/>
        </record>
        <record model="account.account.template" id="320">
            <field name="name">Appropriated retained earnings</field>
            <field name="code">320</field>
            <field name="parent" ref="32"/>
        </record>
        <record model="account.account.template" id="321">
            <field name="name">Unappropriated retained earnings</field>
            <field name="code">321</field>
            <field name="type" ref="unappropriated_retained_earnings"/>
            <field name="parent" ref="32"/>
        </record>
        <record model="account.account.template" id="33">
            <field name="name">Accumulated other comprehensive income, net of tax</field>
            <field name="code">33</field>
            <field name="parent" ref="3"/>
        </record>
        <record model="account.account.template" id="330">
            <field name="name">Accumulated net unrealized gain on available-for-sale assets</field>
            <field name="code">330</field>
            <field name="type" ref="accumulated_net_unrealized_gain_on_available_for_sale_assets"/>
            <field name="parent" ref="33"/>
        </record>
        <record model="account.account.template" id="331">
            <field name="name">Accumulated gain on cash flow hedges</field>
            <field name="code">331</field>
            <field name="type" ref="accumulated_gain_on_cash_flow_hedges"/>
            <field name="parent" ref="33"/>
        </record>
        <record model="account.account.template" id="332">
            <field name="name">Accumulated exchange differences on translation of foreign operations</field>
            <field name="code">332</field>
            <field name="type" ref="accumulated_exchange_differences_on_translation_of_foreign_operations"/>
            <field name="parent" ref="33"/>
        </record>
        <record model="account.account.template" id="333">
            <field name="name">Accumulated minimum pension liability adjustments</field>
            <field name="code">333</field>
            <field name="type" ref="accumulated_defined_benefit_plan_income"/>
            <field name="parent" ref="33"/>
        </record>
        <record model="account.account.template" id="334">
            <field name="name">Accumulated asset revaluations</field>
            <field name="code">334</field>
            <field name="parent" ref="33"/>
        </record>
        <record model="account.account.template" id="3340">
            <field name="name">Accumulated revaluations of tangible assets</field>
            <field name="code">3340</field>
            <field name="type" ref="accumulated_revaluations_of_tangible_assets"/>
            <field name="parent" ref="334"/>
        </record>
        <record model="account.account.template" id="3341">
            <field name="name">Accumulated revaluations of intangible assets</field>
            <field name="code">3341</field>
            <field name="type" ref="accumulated_revaluations_of_intangible_assets"/>
            <field name="parent" ref="334"/>
        </record>
        <record model="account.account.template" id="3342">
            <field name="name">Accumulated revaluations of financial assets</field>
            <field name="code">3342</field>
            <field name="type" ref="accumulated_revaluations_of_financial_assets"/>
            <field name="parent" ref="334"/>
        </record>
        <record model="account.account.template" id="3343">
            <field name="name">Accumulated revaluations of inventories</field>
            <field name="code">3343</field>
            <field name="type" ref="accumulated_revaluations_of_inventories"/>
            <field name="parent" ref="334"/>
        </record>
        <record model="account.account.template" id="335">
            <field name="name">Accumulated reclassification adjustments</field>
            <field name="code">335</field>
            <field name="type" ref="accumulated_reclassification_adjustments"/>
            <field name="parent" ref="33"/>
        </record>
        <record model="account.account.template" id="34">
            <field name="name">Treasury shares</field>
            <field name="code">34</field>
            <field name="parent" ref="3"/>
        </record>
        <record model="account.account.template" id="340">
            <field name="name">Treasury stock value</field>
            <field name="code">340</field>
            <field name="type" ref="treasury_shares"/>
            <field name="parent" ref="34"/>
        </record>
        <record model="account.account.template" id="341">
            <field name="name">Treasury stock deferred employee stock ownership plan</field>
            <field name="code">341</field>
            <field name="type" ref="treasury_shares"/>
            <field name="parent" ref="34"/>
        </record>
        <record model="account.account.template" id="39">
            <field name="name">Other equity</field>
            <field name="code">39</field>
            <field name="parent" ref="3"/>
        </record>
        <record model="account.account.template" id="390">
            <field name="name">Capital stock held by subsidiary</field>
            <field name="code">390</field>
            <field name="type" ref="capital_stock_held_by_subsidiary"/>
            <field name="parent" ref="39"/>
        </record>
        <record model="account.account.template" id="391">
            <field name="name">Deferred compensation equity</field>
            <field name="code">391</field>
            <field name="type" ref="deferred_compensation_equity"/>
            <field name="parent" ref="39"/>
        </record>
        <record model="account.account.template" id="392">
            <field name="name">Unearned employee stock ownership plan shares</field>
            <field name="code">392</field>
            <field name="type" ref="unearned_employee_stock_ownership_plan_shares"/>
            <field name="parent" ref="39"/>
        </record>
        <record model="account.account.template" id="393">
            <field name="name">Warrants and rights outstanding</field>
            <field name="code">393</field>
            <field name="type" ref="warrants_and_rights_outstanding"/>
            <field name="parent" ref="39"/>
        </record>
        <record model="account.account.template" id="4">
            <field name="name">Revenues</field>
            <field name="code">4</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="40">
            <field name="name">Goods</field>
            <field name="code">40</field>
            <field name="parent" ref="4"/>
        </record>
        <record model="account.account.template" id="400">
            <field name="name">Point of sale revenues</field>
            <field name="code">400</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="40"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="4000">
            <field name="name">Sales of finished products</field>
            <field name="code">4000</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="400"/>
        </record>
        <record model="account.account.template" id="4001">
            <field name="name">Sales of intermediate products</field>
            <field name="code">4001</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="400"/>
        </record>
        <record model="account.account.template" id="4002">
            <field name="name">Sales of direct materials and work in process</field>
            <field name="code">4002</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="400"/>
        </record>
        <record model="account.account.template" id="4004">
            <field name="name">Merchandise sales</field>
            <field name="code">4004</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="400"/>
        </record>
        <record model="account.account.template" id="4008">
            <field name="name">Sales of damaged products or merchandise</field>
            <field name="code">4008</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="400"/>
        </record>
        <record model="account.account.template" id="401">
            <field name="name">Revenues on contracts and sales of goods in process</field>
            <field name="code">401</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="40"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="4010">
            <field name="name">Receipts from completed constructions (completed-contract method)</field>
            <field name="code">4010</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="401"/>
        </record>
        <record model="account.account.template" id="4011">
            <field name="name">Billings on constructions in process (percentage-of-completion method)</field>
            <field name="code">4011</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="401"/>
        </record>
        <record model="account.account.template" id="4012">
            <field name="name">Billings on subscriptions of goods</field>
            <field name="code">4012</field>
            <field name="type" ref="goods"/>
            <field name="parent" ref="401"/>
        </record>
        <record model="account.account.template" id="409">
            <field name="name">Adjustments on sales of goods (−)</field>
            <field name="code">409</field>
            <field name="parent" ref="40"/>
        </record>
        <record model="account.account.template" id="4090">
            <field name="name">Cash discounts on sales of goods (−)</field>
            <field name="code">4090</field>
            <field name="type" ref="adjustments_on_sales_of_goods"/>
            <field name="parent" ref="409"/>
        </record>
        <record model="account.account.template" id="4091">
            <field name="name">Returns of previously sold goods (−)</field>
            <field name="code">4091</field>
            <field name="type" ref="adjustments_on_sales_of_goods"/>
            <field name="parent" ref="409"/>
        </record>
        <record model="account.account.template" id="4092">
            <field name="name">Allowance on sales of goods (−)</field>
            <field name="code">4092</field>
            <field name="type" ref="adjustments_on_sales_of_goods"/>
            <field name="parent" ref="409"/>
        </record>
        <record model="account.account.template" id="41">
            <field name="name">Services</field>
            <field name="code">41</field>
            <field name="parent" ref="4"/>
        </record>
        <record model="account.account.template" id="410">
            <field name="name">Point of sale revenues</field>
            <field name="code">410</field>
            <field name="type" ref="services"/>
            <field name="parent" ref="41"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="4100">
            <field name="name">Receipts from individual services performed</field>
            <field name="code">4100</field>
            <field name="type" ref="services"/>
            <field name="parent" ref="410"/>
        </record>
        <record model="account.account.template" id="411">
            <field name="name">Revenues on contracts and services in process</field>
            <field name="code">411</field>
            <field name="parent" ref="41"/>
        </record>
        <record model="account.account.template" id="4110">
            <field name="name">Receipts from completed service contracts (completed-contract method)</field>
            <field name="code">4110</field>
            <field name="type" ref="services"/>
            <field name="parent" ref="411"/>
        </record>
        <record model="account.account.template" id="4111">
            <field name="name">Billings on service contracts in process (percentage-of-completion method)</field>
            <field name="code">4111</field>
            <field name="type" ref="services"/>
            <field name="parent" ref="411"/>
        </record>
        <record model="account.account.template" id="4112">
            <field name="name">Billings on service subscriptions</field>
            <field name="code">4112</field>
            <field name="type" ref="services"/>
            <field name="parent" ref="411"/>
        </record>
        <record model="account.account.template" id="419">
            <field name="name">Adjustments on sales of services (−)</field>
            <field name="code">419</field>
            <field name="parent" ref="41"/>
        </record>
        <record model="account.account.template" id="4190">
            <field name="name">Cash discounts on sales of services (−)</field>
            <field name="code">4190</field>
            <field name="type" ref="adjustments_on_sales_of_services"/>
            <field name="parent" ref="419"/>
        </record>
        <record model="account.account.template" id="4191">
            <field name="name">Allowance on sales of services (−)</field>
            <field name="code">4191</field>
            <field name="type" ref="adjustments_on_sales_of_services"/>
            <field name="parent" ref="419"/>
        </record>
        <record model="account.account.template" id="42">
            <field name="name">Revenues from related parties</field>
            <field name="code">42</field>
            <field name="parent" ref="4"/>
        </record>
        <record model="account.account.template" id="43">
            <field name="name">Special sales</field>
            <field name="code">43</field>
            <field name="parent" ref="4"/>
        </record>
        <record model="account.account.template" id="430">
            <field name="name">Franchises</field>
            <field name="code">430</field>
            <field name="parent" ref="43"/>
        </record>
        <record model="account.account.template" id="431">
            <field name="name">Consignments</field>
            <field name="code">431</field>
            <field name="parent" ref="43"/>
        </record>
        <record model="account.account.template" id="49">
            <field name="name">Other operating revenues</field>
            <field name="code">49</field>
            <field name="parent" ref="4"/>
        </record>
        <record model="account.account.template" id="5">
            <field name="name">Expenses</field>
            <field name="code">5</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="50">
            <field name="name">Cost of revenues</field>
            <field name="code">50</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="500">
            <field name="name">Cost of products sold and services rendered</field>
            <field name="code">500</field>
            <field name="parent" ref="50"/>
        </record>
        <record model="account.account.template" id="5000">
            <field name="name">Direct materials costs</field>
            <field name="code">5000</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500"/>
        </record>
        <record model="account.account.template" id="5001">
            <field name="name">Direct labor costs</field>
            <field name="code">5001</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="50010">
            <field name="name">Cost of wages—direct labor</field>
            <field name="code">50010</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="500100">
            <field name="name">Wages cost—direct labor</field>
            <field name="code">500100</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50010"/>
        </record>
        <record model="account.account.template" id="500101">
            <field name="name">Bonuses—direct labor</field>
            <field name="code">500101</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50010"/>
        </record>
        <record model="account.account.template" id="500102">
            <field name="name">Incentive pay—direct labor</field>
            <field name="code">500102</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50010"/>
        </record>
        <record model="account.account.template" id="500103">
            <field name="name">Severance pay—direct labor</field>
            <field name="code">500103</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50010"/>
        </record>
        <record model="account.account.template" id="50011">
            <field name="name">Required payroll-related costs—direct labor</field>
            <field name="code">50011</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="500110">
            <field name="name">Employer FICA—direct labor</field>
            <field name="code">500110</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50011"/>
        </record>
        <record model="account.account.template" id="500111">
            <field name="name">Employer medicare—direct labor</field>
            <field name="code">500111</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50011"/>
        </record>
        <record model="account.account.template" id="500112">
            <field name="name">Workers’ compensation insurance—direct labor</field>
            <field name="code">500112</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50011"/>
        </record>
        <record model="account.account.template" id="500113">
            <field name="name">Unemployment insurance—direct labor</field>
            <field name="code">500113</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50011"/>
        </record>
        <record model="account.account.template" id="50012">
            <field name="name">Costs of fringe benefits—direct labor</field>
            <field name="code">50012</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001"/>
            <field name="closed" eval="True"/>
        </record>
        <record model="account.account.template" id="500120">
            <field name="name">Paid leave—direct labor</field>
            <field name="code">500120</field>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="5001200">
            <field name="name">Vacation pay—direct labor</field>
            <field name="code">5001200</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500120"/>
        </record>
        <record model="account.account.template" id="5001201">
            <field name="name">Holiday pay—direct labor</field>
            <field name="code">5001201</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500120"/>
        </record>
        <record model="account.account.template" id="5001202">
            <field name="name">Sick pay—direct labor</field>
            <field name="code">5001202</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500120"/>
        </record>
        <record model="account.account.template" id="5001203">
            <field name="name">Other paid leave—direct labor</field>
            <field name="code">5001203</field>
            <field name="parent" ref="500120"/>
        </record>
        <record model="account.account.template" id="500121">
            <field name="name">Group health insurance—direct labor</field>
            <field name="code">500121</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="500122">
            <field name="name">Life insurance—direct labor</field>
            <field name="code">500122</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="500123">
            <field name="name">Employer 401k contributions—direct labor</field>
            <field name="code">500123</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="500124">
            <field name="name">Employer IRA contributions—direct labor</field>
            <field name="code">500124</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="500125">
            <field name="name">Pensions and retirement—direct labor</field>
            <field name="code">500125</field>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="500129">
            <field name="name">Other employer-provided benefits—direct labor</field>
            <field name="code">500129</field>
            <field name="parent" ref="50012"/>
        </record>
        <record model="account.account.template" id="5001290">
            <field name="name">Education and professional development—direct labor</field>
            <field name="code">5001290</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500129"/>
        </record>
        <record model="account.account.template" id="5001291">
            <field name="name">Dependent care assistance—direct labor</field>
            <field name="code">5001291</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500129"/>
        </record>
        <record model="account.account.template" id="5001292">
            <field name="name">Trade membership dues—direct labor</field>
            <field name="code">5001292</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="500129"/>
        </record>
        <record model="account.account.template" id="5001293">
            <field name="name">Food-related benefits—direct labor</field>
            <field name="code">5001293</field>
            <field name="parent" ref="500129"/>
        </record>
        <record model="account.account.template" id="50012930">
            <field name="name">De minimis food and beverages (meals) for employees (IRC § 132(e)(1) and IRC § 274(e)(1))—direct labor</field>
            <field name="code">50012930</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001293"/>
        </record>
        <record model="account.account.template" id="50012931">
            <field name="name">Employee recreational activities (IRC § 274(e)(4))—direct labor</field>
            <field name="code">50012931</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001293"/>
        </record>
        <record model="account.account.template" id="50012932">
            <field name="name">Employee business meetings (IRC § 274(e)(5))—direct labor</field>
            <field name="code">50012932</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001293"/>
        </record>
        <record model="account.account.template" id="5001294">
            <field name="name">Employee achievement awards—direct labor</field>
            <field name="code">5001294</field>
            <field name="parent" ref="500129"/>
        </record>
        <record model="account.account.template" id="50012940">
            <field name="name">Non-qualified employee achievement awards (IRC § 274(j)(2)(A) ≤ $400 per year per employee)—direct labor</field>
            <field name="code">50012940</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001294"/>
        </record>
        <record model="account.account.template" id="50012941">
            <field name="name">Qualified employee achievement awards (IRC § 274(j)(2)(B) ≤ $1,600 per year per employee)—direct labor</field>
            <field name="code">50012941</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001294"/>
        </record>
        <record model="account.account.template" id="50019">
            <field name="name">Other direct labor costs</field>
            <field name="code">50019</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5001"/>
        </record>
        <record model="account.account.template" id="5002">
            <field name="name">Variable overhead</field>
            <field name="code">5002</field>
            <field name="parent" ref="500"/>
        </record>
        <record model="account.account.template" id="50020">
            <field name="name">Indirect materials costs</field>
            <field name="code">50020</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5002"/>
        </record>
        <record model="account.account.template" id="50021">
            <field name="name">Indirect labor costs</field>
            <field name="code">50021</field>
            <field name="parent" ref="5002"/>
        </record>
        <record model="account.account.template" id="500210">
            <field name="name">Cost of salaries and wages—indirect labor</field>
            <field name="code">500219</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50021"/>
        </record>
        <record model="account.account.template" id="500211">
            <field name="name">Required payroll-related costs—indirect labor</field>
            <field name="code">500211</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50021"/>
        </record>
        <record model="account.account.template" id="500212">
            <field name="name">Costs of fringe benefits—indirect labor</field>
            <field name="code">500212</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50021"/>
        </record>
        <record model="account.account.template" id="500219">
            <field name="name">Other indirect labor costs</field>
            <field name="code">500219</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="50021"/>
        </record>
        <record model="account.account.template" id="50022">
            <field name="name">Utilities costs</field>
            <field name="code">50022</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5002"/>
        </record>
        <record model="account.account.template" id="50023">
            <field name="name">Communications and data processing costs</field>
            <field name="code">50023</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5002"/>
        </record>
        <record model="account.account.template" id="50024">
            <field name="name">Repairs and maintenance costs</field>
            <field name="code">50024</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5002"/>
        </record>
        <record model="account.account.template" id="50025">
            <field name="name">Equipment setup and retooling costs</field>
            <field name="code">50025</field>
            <field name="type" ref="cost_of_products_and_services_variable"/>
            <field name="parent" ref="5002"/>
        </record>
        <record model="account.account.template" id="5003">
            <field name="name">Fixed overhead</field>
            <field name="code">5003</field>
            <field name="parent" ref="500"/>
        </record>
        <record model="account.account.template" id="50030">
            <field name="name">Occupancy costs</field>
            <field name="code">50030</field>
            <field name="type" ref="cost_of_products_and_services_fixed"/>
            <field name="parent" ref="5003"/>
        </record>
        <record model="account.account.template" id="50031">
            <field name="name">Equipment rental costs</field>
            <field name="code">50031</field>
            <field name="type" ref="cost_of_products_and_services_fixed"/>
            <field name="parent" ref="5003"/>
        </record>
        <record model="account.account.template" id="50035">
            <field name="name">Depreciation and amortization costs</field>
            <field name="code">50035</field>
            <field name="type" ref="cost_of_products_and_services_fixed"/>
            <field name="parent" ref="5003"/>
        </record>
        <record model="account.account.template" id="50039">
            <field name="name">Other production facilities and equipment costs</field>
            <field name="code">50039</field>
            <field name="parent" ref="5003"/>
        </record>
        <record model="account.account.template" id="5004">
            <field name="name">Insurance</field>
            <field name="code">5004</field>
            <field name="type" ref="cost_of_products_and_services_fixed"/>
            <field name="parent" ref="500"/>
        </record>
        <record model="account.account.template" id="5009">
            <field name="name">Other fixed costs</field>
            <field name="code">5009</field>
            <field name="parent" ref="500"/>
        </record>
        <record model="account.account.template" id="50090">
            <field name="name">Property tax expense costs</field>
            <field name="code">50090</field>
            <field name="type" ref="cost_of_products_and_services_fixed"/>
            <field name="parent" ref="5009"/>
        </record>
        <record model="account.account.template" id="505">
            <field name="name">Cost of merchandise sold</field>
            <field name="code">505</field>
            <field name="type" ref="cost_of_merchandise"/>
            <field name="parent" ref="50"/>
        </record>
        <record model="account.account.template" id="509">
            <field name="name">Other production costs and expenses</field>
            <field name="code">509</field>
            <field name="parent" ref="50"/>
        </record>
        <record model="account.account.template" id="51">
            <field name="name">Personnel</field>
            <field name="code">51</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="510">
            <field name="name">Salaries and wages</field>
            <field name="code">510</field>
            <field name="parent" ref="51"/>
        </record>
        <record model="account.account.template" id="5100">
            <field name="name">Salaries</field>
            <field name="code">5100</field>
            <field name="parent" ref="510"/>
        </record>
        <record model="account.account.template" id="51000">
            <field name="name">Salaries expense—officers and directors</field>
            <field name="code">51000</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="5100"/>
        </record>
        <record model="account.account.template" id="51001">
            <field name="name">Salaries expense—other</field>
            <field name="code">51001</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="5100"/>
        </record>
        <record model="account.account.template" id="5101">
            <field name="name">Wages expense</field>
            <field name="code">5101</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="510"/>
        </record>
        <record model="account.account.template" id="5102">
            <field name="name">Commissions</field>
            <field name="code">5102</field>
            <field name="parent" ref="510"/>
        </record>
        <record model="account.account.template" id="51020">
            <field name="name">Sales commissions</field>
            <field name="code">51020</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="5102"/>
        </record>
        <record model="account.account.template" id="51021">
            <field name="name">Sales commission adjustments</field>
            <field name="code">51021</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="5102"/>
        </record>
        <record model="account.account.template" id="5103">
            <field name="name">Bonuses</field>
            <field name="code">5103</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="510"/>
        </record>
        <record model="account.account.template" id="5104">
            <field name="name">Incentive pay</field>
            <field name="code">5104</field>
            <field name="parent" ref="510"/>
        </record>
        <record model="account.account.template" id="5105">
            <field name="name">Severance pay</field>
            <field name="code">5105</field>
            <field name="parent" ref="510"/>
        </record>
        <record model="account.account.template" id="511">
            <field name="name">Required payroll-related expenses</field>
            <field name="code">511</field>
            <field name="parent" ref="51"/>
        </record>
        <record model="account.account.template" id="5110">
            <field name="name">Employer FICA</field>
            <field name="code">5110</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="511"/>
        </record>
        <record model="account.account.template" id="5111">
            <field name="name">Employer medicare</field>
            <field name="code">5111</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="511"/>
        </record>
        <record model="account.account.template" id="5112">
            <field name="name">Workers’ compensation insurance</field>
            <field name="code">5112</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="511"/>
        </record>
        <record model="account.account.template" id="5113">
            <field name="name">Unemployment insurance</field>
            <field name="code">5113</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="511"/>
        </record>
        <record model="account.account.template" id="512">
            <field name="name">Fringe benefits</field>
            <field name="code">512</field>
            <field name="parent" ref="51"/>
        </record>
        <record model="account.account.template" id="5120">
            <field name="name">Paid leave</field>
            <field name="code">5120</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="51200">
            <field name="name">Vacation pay</field>
            <field name="code">51200</field>
            <field name="parent" ref="5120"/>
        </record>
        <record model="account.account.template" id="51201">
            <field name="name">Holiday pay</field>
            <field name="code">51201</field>
            <field name="parent" ref="5120"/>
        </record>
        <record model="account.account.template" id="51202">
            <field name="name">Sick pay</field>
            <field name="code">51202</field>
            <field name="parent" ref="5120"/>
        </record>
        <record model="account.account.template" id="51203">
            <field name="name">Other paid leave</field>
            <field name="code">51203</field>
            <field name="parent" ref="5120"/>
        </record>
        <record model="account.account.template" id="5121">
            <field name="name">Group health insurance</field>
            <field name="code">5121</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="5122">
            <field name="name">Life insurance</field>
            <field name="code">5122</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="5123">
            <field name="name">Employer 401k contributions</field>
            <field name="code">5123</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="5124">
            <field name="name">Employer IRA contributions</field>
            <field name="code">5124</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="5125">
            <field name="name">Pensions and retirement</field>
            <field name="code">5125</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="5129">
            <field name="name">Other employer-provided benefits</field>
            <field name="code">5129</field>
            <field name="parent" ref="512"/>
        </record>
        <record model="account.account.template" id="51290">
            <field name="name">Education and professional development</field>
            <field name="code">51290</field>
            <field name="parent" ref="5129"/>
        </record>
        <record model="account.account.template" id="512900">
            <field name="name">Conference registration fees</field>
            <field name="code">512900</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51290"/>
        </record>
        <record model="account.account.template" id="51291">
            <field name="name">Dependent care assistance</field>
            <field name="code">51291</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="5129"/>
        </record>
        <record model="account.account.template" id="51292">
            <field name="name">Membership dues</field>
            <field name="code">51292</field>
            <field name="parent" ref="5129"/>
        </record>
        <record model="account.account.template" id="512920">
            <field name="name">Professional membership dues</field>
            <field name="code">512920</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51292"/>
        </record>
        <record model="account.account.template" id="51293">
            <field name="name">Food-related benefits</field>
            <field name="code">51293</field>
            <field name="parent" ref="5129"/>
        </record>
        <record model="account.account.template" id="512930">
            <field name="name">De minimis food and beverages (meals) for employees (IRC § 132(e)(1) and IRC § 274(e)(1))</field>
            <field name="code">512930</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51293"/>
        </record>
        <record model="account.account.template" id="512931">
            <field name="name">Employee recreational activities (IRC § 274(e)(4))</field>
            <field name="code">512931</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51293"/>
        </record>
        <record model="account.account.template" id="512932">
            <field name="name">Employee (also stockholder, director, etc.) business meetings (IRC § 274(e)(5))</field>
            <field name="code">512932</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51293"/>
        </record>
        <record model="account.account.template" id="51294">
            <field name="name">Employee achievement awards</field>
            <field name="code">51294</field>
            <field name="parent" ref="5129"/>
        </record>
        <record model="account.account.template" id="512940">
            <field name="name">Non-qualified employee achievement awards (IRC § 274(j)(2)(A) ≤ $400 per year per employee)</field>
            <field name="code">512940</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51294"/>
        </record>
        <record model="account.account.template" id="512941">
            <field name="name">Qualified employee achievement awards (IRC § 274(j)(2)(B) ≤ $1,600 per year per employee)</field>
            <field name="code">512941</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51294"/>
        </record>
        <record model="account.account.template" id="513">
            <field name="name">Employee recruitment</field>
            <field name="code">513</field>
            <field name="parent" ref="51"/>
        </record>
        <record model="account.account.template" id="514">
            <field name="name">Temporary help</field>
            <field name="code">514</field>
            <field name="type" ref="personnel_costs"/>
            <field name="parent" ref="51"/>
        </record>
        <record model="account.account.template" id="52">
            <field name="name">Contract services</field>
            <field name="code">52</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="520">
            <field name="name">Legal services</field>
            <field name="code">520</field>
            <field name="parent" ref="52"/>
        </record>
        <record model="account.account.template" id="5200">
            <field name="name">Attorney’s fees</field>
            <field name="code">5200</field>
            <field name="type" ref="professional_services"/>
            <field name="parent" ref="520"/>
        </record>
        <record model="account.account.template" id="5201">
            <field name="name">Legal documents</field>
            <field name="code">5201</field>
            <field name="type" ref="professional_services"/>
            <field name="parent" ref="520"/>
        </record>
        <record model="account.account.template" id="521">
            <field name="name">Accounting</field>
            <field name="code">521</field>
            <field name="parent" ref="52"/>
        </record>
        <record model="account.account.template" id="5210">
            <field name="name">Financial accounting expense</field>
            <field name="code">5210</field>
            <field name="type" ref="professional_services"/>
            <field name="parent" ref="521"/>
        </record>
        <record model="account.account.template" id="5211">
            <field name="name">Tax accounting and return preparation expense</field>
            <field name="code">5211</field>
            <field name="type" ref="professional_services"/>
            <field name="parent" ref="521"/>
        </record>
        <record model="account.account.template" id="522">
            <field name="name">Management consulting</field>
            <field name="code">522</field>
            <field name="parent" ref="52"/>
        </record>
        <record model="account.account.template" id="523">
            <field name="name">Banking services</field>
            <field name="code">523</field>
            <field name="parent" ref="52"/>
        </record>
        <record model="account.account.template" id="5230">
            <field name="name">Bank account maintenance charges</field>
            <field name="code">5230</field>
            <field name="type" ref="financial_services"/>
            <field name="parent" ref="523"/>
        </record>
        <record model="account.account.template" id="5231">
            <field name="name">Bank card service charges</field>
            <field name="code">5231</field>
            <field name="parent" ref="523"/>
        </record>
        <record model="account.account.template" id="52310">
            <field name="name">Credit card service charges</field>
            <field name="code">52310</field>
            <field name="parent" ref="5231"/>
        </record>
        <record model="account.account.template" id="523100">
            <field name="name">Credit card service charges—Mastercard and Visa</field>
            <field name="code">523100</field>
            <field name="type" ref="financial_services"/>
            <field name="parent" ref="52310"/>
        </record>
        <record model="account.account.template" id="523101">
            <field name="name">Credit card service charges—AMEX</field>
            <field name="code">523101</field>
            <field name="type" ref="financial_services"/>
            <field name="parent" ref="52310"/>
        </record>
        <record model="account.account.template" id="523102">
            <field name="name">Credit card service charges—Discover</field>
            <field name="code">523102</field>
            <field name="type" ref="financial_services"/>
            <field name="parent" ref="52310"/>
        </record>
        <record model="account.account.template" id="52311">
            <field name="name">Debit card and ATM service charges</field>
            <field name="code">52311</field>
            <field name="type" ref="financial_services"/>
            <field name="parent" ref="5231"/>
        </record>
        <record model="account.account.template" id="5232">
            <field name="name">Wiring fees—operating</field>
            <field name="code">5232</field>
            <field name="type" ref="financial_services"/>
            <field name="parent" ref="523"/>
        </record>
        <record model="account.account.template" id="525">
            <field name="name">Artists</field>
            <field name="code">525</field>
            <field name="parent" ref="52"/>
        </record>
        <record model="account.account.template" id="5250">
            <field name="name">Graphic design</field>
            <field name="code">5250</field>
            <field name="type" ref="other_contract_services"/>
            <field name="parent" ref="525"/>
        </record>
        <record model="account.account.template" id="5251">
            <field name="name">Photography</field>
            <field name="code">5251</field>
            <field name="type" ref="other_contract_services"/>
            <field name="parent" ref="525"/>
        </record>
        <record model="account.account.template" id="529">
            <field name="name">Other contract services</field>
            <field name="code">529</field>
            <field name="parent" ref="52"/>
        </record>
        <record model="account.account.template" id="53">
            <field name="name">Nonpersonnel</field>
            <field name="code">53</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="530">
            <field name="name">Materials and supplies</field>
            <field name="code">530</field>
            <field name="parent" ref="53"/>
        </record>
        <record model="account.account.template" id="5300">
            <field name="name">Raw materials and supplies—inventory purchases</field>
            <field name="code">5300</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="5301">
            <field name="name">Other supplies—inventory purchases</field>
            <field name="code">5301</field>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="53010">
            <field name="name">Consumable materials—inventory purchases</field>
            <field name="code">53010</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="5301"/>
        </record>
        <record model="account.account.template" id="53011">
            <field name="name">Consumable supplies—inventory purchases</field>
            <field name="code">53011</field>
            <field name="parent" ref="5301"/>
        </record>
        <record model="account.account.template" id="530110">
            <field name="name">Fuels—inventory purchases</field>
            <field name="code">530110</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="53011"/>
        </record>
        <record model="account.account.template" id="530111">
            <field name="name">Maintenance products—inventory purchases</field>
            <field name="code">530111</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="53011"/>
        </record>
        <record model="account.account.template" id="530112">
            <field name="name">Workshop and factory supplies—inventory purchases</field>
            <field name="code">530112</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="53011"/>
        </record>
        <record model="account.account.template" id="530113">
            <field name="name">Store supplies—inventory purchases</field>
            <field name="code">530113</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="53011"/>
        </record>
        <record model="account.account.template" id="530114">
            <field name="name">Office supplies—inventory purchases</field>
            <field name="code">530114</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="53011"/>
        </record>
        <record model="account.account.template" id="53012">
            <field name="name">Packaging—inventory purchases</field>
            <field name="code">53012</field>
            <field name="parent" ref="5301"/>
        </record>
        <record model="account.account.template" id="530120">
            <field name="name">Integral product packaging—inventory purchases</field>
            <field name="code">530120</field>
            <field name="type" ref="purchases_raw_materials"/>
            <field name="parent" ref="53012"/>
        </record>
        <record model="account.account.template" id="5302">
            <field name="name">Inventory in transit</field>
            <field name="code">5302</field>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="53020">
            <field name="name">Raw materials and supplies—inventory in transit</field>
            <field name="code">53020</field>
            <field name="type" ref="variations_raw_materials"/>
            <field name="parent" ref="5302"/>
        </record>
        <record model="account.account.template" id="53021">
            <field name="name">Other supplies—inventory in transit</field>
            <field name="code">53021</field>
            <field name="type" ref="variations_raw_materials"/>
            <field name="parent" ref="5302"/>
        </record>
        <record model="account.account.template" id="53025">
            <field name="name">Merchandise—inventory in transit</field>
            <field name="code">53025</field>
            <field name="type" ref="variations_merchandise"/>
            <field name="parent" ref="5302"/>
        </record>
        <record model="account.account.template" id="5303">
            <field name="name">Purchases of equipment and works</field>
            <field name="code">5303</field>
            <field name="type" ref="other_materials_and_supplies"/>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="5304">
            <field name="name">Non-stock purchases of materials and supplies</field>
            <field name="code">5304</field>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="53040">
            <field name="name">Non-storable supplies (water, energy, ...)—non-stock</field>
            <field name="code">53040</field>
            <field name="type" ref="other_materials_and_supplies"/>
            <field name="parent" ref="5304"/>
        </record>
        <record model="account.account.template" id="53041">
            <field name="name">Maintenance supplies and small equipment—non-stock</field>
            <field name="code">53041</field>
            <field name="type" ref="other_materials_and_supplies"/>
            <field name="parent" ref="5304"/>
        </record>
        <record model="account.account.template" id="53042">
            <field name="name">Administrative supplies—non-stock</field>
            <field name="code">53042</field>
            <field name="type" ref="other_materials_and_supplies"/>
            <field name="parent" ref="5304"/>
        </record>
        <record model="account.account.template" id="53049">
            <field name="name">Other materials and supplies</field>
            <field name="code">53049</field>
            <field name="type" ref="other_materials_and_supplies"/>
            <field name="parent" ref="5304"/>
        </record>
        <record model="account.account.template" id="5305">
            <field name="name">Purchases of merchandise</field>
            <field name="code">5305</field>
            <field name="type" ref="purchases_merchandise"/>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="5308">
            <field name="name">Purchase discounts</field>
            <field name="code">5308</field>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="5309">
            <field name="name">Other materials and supplies</field>
            <field name="code">5309</field>
            <field name="parent" ref="530"/>
        </record>
        <record model="account.account.template" id="53090">
            <field name="name">Packaging, wrapping, and containers—non-stock</field>
            <field name="code">53090</field>
            <field name="type" ref="other_materials_and_supplies"/>
            <field name="parent" ref="5309"/>
        </record>
        <record model="account.account.template" id="531">
            <field name="name">Advertising and promotion</field>
            <field name="code">531</field>
            <field name="parent" ref="53"/>
        </record>
        <record model="account.account.template" id="5310">
            <field name="name">Advertising</field>
            <field name="code">5310</field>
            <field name="parent" ref="531"/>
        </record>
        <record model="account.account.template" id="53100">
            <field name="name">Advertising in printed material</field>
            <field name="code">53100</field>
            <field name="parent" ref="5310"/>
        </record>
        <record model="account.account.template" id="53101">
            <field name="name">Advertising using audio</field>
            <field name="code">53101</field>
            <field name="parent" ref="5310"/>
        </record>
        <record model="account.account.template" id="53102">
            <field name="name">Advertising using video</field>
            <field name="code">53102</field>
            <field name="parent" ref="5310"/>
        </record>
        <record model="account.account.template" id="5311">
            <field name="name">Sales materials</field>
            <field name="code">5311</field>
            <field name="parent" ref="531"/>
        </record>
        <record model="account.account.template" id="53110">
            <field name="name">Production of sales materials</field>
            <field name="code">53110</field>
            <field name="type" ref="producing_advertising_expenses"/>
            <field name="parent" ref="5311"/>
        </record>
        <record model="account.account.template" id="53111">
            <field name="name">Postage or delivery of sales materials</field>
            <field name="code">53111</field>
            <field name="type" ref="communicating_advertising_expenses"/>
            <field name="parent" ref="5311"/>
        </record>
        <record model="account.account.template" id="5312">
            <field name="name">Advertising allowances</field>
            <field name="code">5312</field>
            <field name="parent" ref="531"/>
        </record>
        <record model="account.account.template" id="5313">
            <field name="name">Promotional events, tradeshows, and exhibitions</field>
            <field name="code">5313</field>
            <field name="parent" ref="531"/>
        </record>
        <record model="account.account.template" id="53130">
            <field name="name">Space rental expense</field>
            <field name="code">53130</field>
            <field name="type" ref="communicating_advertising_expenses"/>
            <field name="parent" ref="5313"/>
        </record>
        <record model="account.account.template" id="53131">
            <field name="name">Electricity expense</field>
            <field name="code">53131</field>
            <field name="type" ref="communicating_advertising_expenses"/>
            <field name="parent" ref="5313"/>
        </record>
        <record model="account.account.template" id="53132">
            <field name="name">Internet access expense</field>
            <field name="code">53132</field>
            <field name="type" ref="communicating_advertising_expenses"/>
            <field name="parent" ref="5313"/>
        </record>
        <record model="account.account.template" id="53139">
            <field name="name">Other tradeshow and exhibitions expense</field>
            <field name="code">53139</field>
            <field name="type" ref="communicating_advertising_expenses"/>
            <field name="parent" ref="5313"/>
        </record>
        <record model="account.account.template" id="5319">
            <field name="name">Other advertising and promotion expenses</field>
            <field name="code">5319</field>
            <field name="parent" ref="531"/>
        </record>
        <record model="account.account.template" id="532">
            <field name="name">Postage and shipping</field>
            <field name="code">532</field>
            <field name="parent" ref="53"/>
        </record>
        <record model="account.account.template" id="5320">
            <field name="name">Postage expense</field>
            <field name="code">5320</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="532"/>
        </record>
        <record model="account.account.template" id="5321">
            <field name="name">Freight expense</field>
            <field name="code">5321</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="532"/>
        </record>
        <record model="account.account.template" id="533">
            <field name="name">Printing and duplication services</field>
            <field name="code">533</field>
            <field name="parent" ref="53"/>
        </record>
        <record model="account.account.template" id="5330">
            <field name="name">General copying and duplication expense</field>
            <field name="code">5330</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="533"/>
        </record>
        <record model="account.account.template" id="5331">
            <field name="name">Custom stationery printing costs</field>
            <field name="code">5331</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="533"/>
        </record>
        <record model="account.account.template" id="5332">
            <field name="name">Business forms expense</field>
            <field name="code">5332</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="533"/>
        </record>
        <record model="account.account.template" id="5333">
            <field name="name">Bank checks (cheques) and other financial instrument printing costs</field>
            <field name="code">5333</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="533"/>
        </record>
        <record model="account.account.template" id="5339">
            <field name="name">Other printing and duplication costs</field>
            <field name="code">5339</field>
            <field name="parent" ref="533"/>
        </record>
        <record model="account.account.template" id="534">
            <field name="name">In-house publication costs</field>
            <field name="code">534</field>
            <field name="parent" ref="53"/>
        </record>
        <record model="account.account.template" id="5340">
            <field name="name">Artwork, font, and other stock media costs</field>
            <field name="code">5340</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="534"/>
        </record>
        <record model="account.account.template" id="536">
            <field name="name">Books, subscriptions, and references</field>
            <field name="code">536</field>
            <field name="parent" ref="53"/>
        </record>
        <record model="account.account.template" id="5360">
            <field name="name">Books</field>
            <field name="code">5360</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="536"/>
        </record>
        <record model="account.account.template" id="5361">
            <field name="name">Subscriptions to professional or technical publications</field>
            <field name="code">5361</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="536"/>
        </record>
        <record model="account.account.template" id="5362">
            <field name="name">Electronic resources for professional development</field>
            <field name="code">5362</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="536"/>
        </record>
        <record model="account.account.template" id="5363">
            <field name="name">Subscriptions to electronic paywalled content</field>
            <field name="code">5363</field>
            <field name="type" ref="non_personnel_expenses"/>
            <field name="parent" ref="536"/>
        </record>
        <record model="account.account.template" id="54">
            <field name="name">Facilities and equipment</field>
            <field name="code">54</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="540">
            <field name="name">Rent, parking, or other occupancy</field>
            <field name="code">540</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5400">
            <field name="name">Rent expense</field>
            <field name="code">5400</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="540"/>
        </record>
        <record model="account.account.template" id="5409">
            <field name="name">Other occupancy costs</field>
            <field name="code">5409</field>
            <field name="parent" ref="540"/>
        </record>
        <record model="account.account.template" id="54090">
            <field name="name">Janitorial and other contract services</field>
            <field name="code">54090</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5409"/>
        </record>
        <record model="account.account.template" id="541">
            <field name="name">Utilities</field>
            <field name="code">541</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5410">
            <field name="name">Electricity</field>
            <field name="code">5410</field>
            <field name="parent" ref="541"/>
        </record>
        <record model="account.account.template" id="5411">
            <field name="name">Gas</field>
            <field name="code">5411</field>
            <field name="parent" ref="541"/>
        </record>
        <record model="account.account.template" id="5412">
            <field name="name">Water</field>
            <field name="code">5412</field>
            <field name="parent" ref="541"/>
        </record>
        <record model="account.account.template" id="5413">
            <field name="name">Garbage collection</field>
            <field name="code">5413</field>
            <field name="parent" ref="541"/>
        </record>
        <record model="account.account.template" id="5417">
            <field name="name">Other utilities</field>
            <field name="code">5417</field>
            <field name="parent" ref="541"/>
        </record>
        <record model="account.account.template" id="542">
            <field name="name">Telephone and communications services</field>
            <field name="code">542</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5420">
            <field name="name">Telephone</field>
            <field name="code">5420</field>
            <field name="parent" ref="542"/>
        </record>
        <record model="account.account.template" id="54200">
            <field name="name">Telephone usage expense</field>
            <field name="code">54200</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5420"/>
        </record>
        <record model="account.account.template" id="54201">
            <field name="name">Telephone lines</field>
            <field name="code">54201</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5420"/>
        </record>
        <record model="account.account.template" id="54202">
            <field name="name">One-time telephone charges</field>
            <field name="code">54202</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5420"/>
        </record>
        <record model="account.account.template" id="54203">
            <field name="name">Telephone repair and maintenance</field>
            <field name="code">54203</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5420"/>
        </record>
        <record model="account.account.template" id="54204">
            <field name="name">Telephone equipment</field>
            <field name="code">54204</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5420"/>
        </record>
        <record model="account.account.template" id="5421">
            <field name="name">Fax</field>
            <field name="code">5421</field>
            <field name="parent" ref="542"/>
        </record>
        <record model="account.account.template" id="5422">
            <field name="name">Cellular</field>
            <field name="code">5422</field>
            <field name="parent" ref="542"/>
        </record>
        <record model="account.account.template" id="54220">
            <field name="name">Cellular service expense</field>
            <field name="code">54220</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5422"/>
        </record>
        <record model="account.account.template" id="54221">
            <field name="name">Cellular equipment</field>
            <field name="code">54221</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5422"/>
        </record>
        <record model="account.account.template" id="5425">
            <field name="name">Digital networks</field>
            <field name="code">5425</field>
            <field name="parent" ref="542"/>
        </record>
        <record model="account.account.template" id="54250">
            <field name="name">Internet</field>
            <field name="code">54250</field>
            <field name="parent" ref="5425"/>
        </record>
        <record model="account.account.template" id="542500">
            <field name="name">Internet connection leasing costs</field>
            <field name="code">542500</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="54250"/>
        </record>
        <record model="account.account.template" id="54251">
            <field name="name">Local area network (LAN)</field>
            <field name="code">54251</field>
            <field name="parent" ref="5425"/>
        </record>
        <record model="account.account.template" id="54252">
            <field name="name">Wide area network (WAN)</field>
            <field name="code">54252</field>
            <field name="parent" ref="5425"/>
        </record>
        <record model="account.account.template" id="543">
            <field name="name">Data processing, hosting, and related services</field>
            <field name="code">543</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5430">
            <field name="name">Data processing</field>
            <field name="code">5430</field>
            <field name="parent" ref="543"/>
        </record>
        <record model="account.account.template" id="54300">
            <field name="name">Data processing supplies</field>
            <field name="code">54300</field>
            <field name="parent" ref="5430"/>
        </record>
        <record model="account.account.template" id="54301">
            <field name="name">Data processing equipment</field>
            <field name="code">54301</field>
            <field name="parent" ref="5430"/>
        </record>
        <record model="account.account.template" id="543010">
            <field name="name">Device repair and maintenance</field>
            <field name="code">543010</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="54301"/>
        </record>
        <record model="account.account.template" id="543011">
            <field name="name">Personal computing devices</field>
            <field name="code">543011</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="54301"/>
        </record>
        <record model="account.account.template" id="543012">
            <field name="name">Noncapitalized servers—operational</field>
            <field name="code">543012</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="54301"/>
        </record>
        <record model="account.account.template" id="5431">
            <field name="name">Third-party data processing</field>
            <field name="code">5431</field>
            <field name="parent" ref="543"/>
        </record>
        <record model="account.account.template" id="54310">
            <field name="name">Data processing service usage expense</field>
            <field name="code">54310</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="5431"/>
        </record>
        <record model="account.account.template" id="5432">
            <field name="name">Noncapitalized software license fees</field>
            <field name="code">5432</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="543"/>
        </record>
        <record model="account.account.template" id="5433">
            <field name="name">External hosting services</field>
            <field name="code">5433</field>
            <field name="parent" ref="543"/>
        </record>
        <record model="account.account.template" id="54330">
            <field name="name">Domain name services</field>
            <field name="code">54330</field>
            <field name="parent" ref="5433"/>
        </record>
        <record model="account.account.template" id="543300">
            <field name="name">Domain name registration expense</field>
            <field name="code">543300</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54330"/>
        </record>
        <record model="account.account.template" id="543301">
            <field name="name">Domain name service (DNS) hosting expense</field>
            <field name="code">543301</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54330"/>
        </record>
        <record model="account.account.template" id="543309">
            <field name="name">Other domain name expense</field>
            <field name="code">543309</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54330"/>
        </record>
        <record model="account.account.template" id="54331">
            <field name="name">Electronic mail services</field>
            <field name="code">54331</field>
            <field name="parent" ref="5433"/>
        </record>
        <record model="account.account.template" id="543310">
            <field name="name">Electronic mail delivery expense</field>
            <field name="code">543310</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54331"/>
        </record>
        <record model="account.account.template" id="543311">
            <field name="name">Electronic mail service (SMTP) hosting expense</field>
            <field name="code">543311</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54331"/>
        </record>
        <record model="account.account.template" id="54338">
            <field name="name">Infrastructure as a service (IaaS)</field>
            <field name="code">54338</field>
            <field name="parent" ref="5433"/>
        </record>
        <record model="account.account.template" id="543380">
            <field name="name">Infrastructure service usage expense</field>
            <field name="code">543380</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54338"/>
        </record>
        <record model="account.account.template" id="543381">
            <field name="name">One-time infrastructure service fees</field>
            <field name="code">543381</field>
            <field name="type" ref="data_processing_and_hosting_expense"/>
            <field name="parent" ref="54338"/>
        </record>
        <record model="account.account.template" id="54339">
            <field name="name">Other external hosting services</field>
            <field name="code">54339</field>
            <field name="parent" ref="5433"/>
        </record>
        <record model="account.account.template" id="5439">
            <field name="name">Other data processing, hosting, and related services</field>
            <field name="code">5439</field>
            <field name="parent" ref="543"/>
        </record>
        <record model="account.account.template" id="546">
            <field name="name">Repairs and maintenance</field>
            <field name="code">546</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="547">
            <field name="name">Equipment rental</field>
            <field name="code">547</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5470">
            <field name="name">Non-production machinery and equipment</field>
            <field name="code">5470</field>
            <field name="parent" ref="547"/>
        </record>
        <record model="account.account.template" id="54700">
            <field name="name">Machinery and tools rental expense</field>
            <field name="code">54700</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5470"/>
        </record>
        <record model="account.account.template" id="54701">
            <field name="name">Information technology equipment rental expense</field>
            <field name="code">54701</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5470"/>
        </record>
        <record model="account.account.template" id="5471">
            <field name="name">Transportation equipment</field>
            <field name="code">5471</field>
            <field name="parent" ref="547"/>
        </record>
        <record model="account.account.template" id="54710">
            <field name="name">Vehicle rental expense</field>
            <field name="code">54710</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5471"/>
        </record>
        <record model="account.account.template" id="54711">
            <field name="name">Delivery equipment rental expense</field>
            <field name="code">54711</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5471"/>
        </record>
        <record model="account.account.template" id="5472">
            <field name="name">Furniture, fixtures, and office equipment</field>
            <field name="code">5472</field>
            <field name="parent" ref="547"/>
        </record>
        <record model="account.account.template" id="54720">
            <field name="name">Furniture, fixtures, and office equipment rental for administrative structures expense</field>
            <field name="code">54720</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5472"/>
        </record>
        <record model="account.account.template" id="54721">
            <field name="name">Furniture, fixtures, and office equipment rental for industrial buildings expense</field>
            <field name="code">54721</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5472"/>
        </record>
        <record model="account.account.template" id="54722">
            <field name="name">Furniture and fixtures rental for advertising expense</field>
            <field name="code">54722</field>
            <field name="type" ref="producing_advertising_expenses"/>
            <field name="parent" ref="5472"/>
        </record>
        <record model="account.account.template" id="5479">
            <field name="name">Other equipment rental</field>
            <field name="code">5479</field>
            <field name="parent" ref="547"/>
        </record>
        <record model="account.account.template" id="548">
            <field name="name">Depreciation and amortization</field>
            <field name="code">548</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5480">
            <field name="name">Land and land improvements</field>
            <field name="code">5480</field>
            <field name="parent" ref="548"/>
        </record>
        <record model="account.account.template" id="54800">
            <field name="name">Amortization expense—acquisition costs of land</field>
            <field name="code">54800</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5480"/>
        </record>
        <record model="account.account.template" id="54801">
            <field name="name">Depreciation expense—land improvements</field>
            <field name="code">54801</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5480"/>
        </record>
        <record model="account.account.template" id="5481">
            <field name="name">Buildings and improvements</field>
            <field name="code">5481</field>
            <field name="parent" ref="548"/>
        </record>
        <record model="account.account.template" id="54810">
            <field name="name">Depreciation expense—buildings and structures</field>
            <field name="code">54810</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5481"/>
        </record>
        <record model="account.account.template" id="54811">
            <field name="name">Depreciation expense—leasehold improvements</field>
            <field name="code">54811</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5481"/>
        </record>
        <record model="account.account.template" id="5482">
            <field name="name">Transportation equipment</field>
            <field name="code">5482</field>
            <field name="parent" ref="548"/>
        </record>
        <record model="account.account.template" id="54820">
            <field name="name">Depreciation expense—vehicles</field>
            <field name="code">54820</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5482"/>
        </record>
        <record model="account.account.template" id="54821">
            <field name="name">Depreciation expense—delivery equipment</field>
            <field name="code">54821</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5482"/>
        </record>
        <record model="account.account.template" id="5483">
            <field name="name">Furniture, fixtures, and office equipment</field>
            <field name="code">5483</field>
            <field name="parent" ref="548"/>
        </record>
        <record model="account.account.template" id="54830">
            <field name="name">Depreciation expense—furniture, fixtures, and office equipment</field>
            <field name="code">54830</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5483"/>
        </record>
        <record model="account.account.template" id="54831">
            <field name="name">Depreciation expense—furniture and fixtures for advertising</field>
            <field name="code">54831</field>
            <field name="type" ref="producing_advertising_expenses"/>
            <field name="parent" ref="5483"/>
        </record>
        <record model="account.account.template" id="5488">
            <field name="name">Intangibles</field>
            <field name="code">5488</field>
            <field name="parent" ref="548"/>
        </record>
        <record model="account.account.template" id="54880">
            <field name="name">Amortization expense—marketing-related intangibles</field>
            <field name="code">54880</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5488"/>
        </record>
        <record model="account.account.template" id="54881">
            <field name="name">Amortization expense—customer-related intangibles</field>
            <field name="code">54881</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5488"/>
        </record>
        <record model="account.account.template" id="54882">
            <field name="name">Amortization expense—artistic-related intangibles</field>
            <field name="code">54882</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5488"/>
        </record>
        <record model="account.account.template" id="54883">
            <field name="name">Amortization expense—contract-based intangibles</field>
            <field name="code">54883</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5488"/>
        </record>
        <record model="account.account.template" id="54884">
            <field name="name">Amortization expense—technology-based intangibles</field>
            <field name="code">54884</field>
            <field name="parent" ref="5488"/>
        </record>
        <record model="account.account.template" id="548840">
            <field name="name">Amortization expense—capitalized software</field>
            <field name="code">548840</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="54884"/>
        </record>
        <record model="account.account.template" id="548841">
            <field name="name">Amortization expense—other technology-based intangibles</field>
            <field name="code">548841</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="54884"/>
        </record>
        <record model="account.account.template" id="54885">
            <field name="name">Amortization expense—research and development costs</field>
            <field name="code">54885</field>
            <field name="type" ref="depreciation_and_amortization_expense"/>
            <field name="parent" ref="5488"/>
        </record>
        <record model="account.account.template" id="5489">
            <field name="name">Other depreciation and amortization expenses</field>
            <field name="code">5489</field>
            <field name="parent" ref="548"/>
        </record>
        <record model="account.account.template" id="549">
            <field name="name">Other facilities and equipment expenses</field>
            <field name="code">549</field>
            <field name="parent" ref="54"/>
        </record>
        <record model="account.account.template" id="5490">
            <field name="name">Property tax expense</field>
            <field name="code">5490</field>
            <field name="parent" ref="549"/>
        </record>
        <record model="account.account.template" id="54900">
            <field name="name">Personal property tax expense</field>
            <field name="code">54900</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5490"/>
        </record>
        <record model="account.account.template" id="54901">
            <field name="name">Real estate property tax expense</field>
            <field name="code">54901</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5490"/>
        </record>
        <record model="account.account.template" id="54902">
            <field name="name">Motor vehicle tax and registration expense</field>
            <field name="code">54902</field>
            <field name="type" ref="facilities_and_equipment_expenses"/>
            <field name="parent" ref="5490"/>
        </record>
        <record model="account.account.template" id="55">
            <field name="name">Travel, meetings, and entertainment</field>
            <field name="code">55</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="550">
            <field name="name">Transportation</field>
            <field name="code">550</field>
            <field name="parent" ref="55"/>
        </record>
        <record model="account.account.template" id="5500">
            <field name="name">Private transportation</field>
            <field name="code">5500</field>
            <field name="parent" ref="550"/>
        </record>
        <record model="account.account.template" id="55000">
            <field name="name">Personal car business transportation expense</field>
            <field name="code">55000</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="5500"/>
        </record>
        <record model="account.account.template" id="55001">
            <field name="name">Taxicab expense</field>
            <field name="code">55001</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="5500"/>
        </record>
        <record model="account.account.template" id="55009">
            <field name="name">Other private transportation expenses</field>
            <field name="code">55009</field>
            <field name="parent" ref="5500"/>
        </record>
        <record model="account.account.template" id="5501">
            <field name="name">Public transportation</field>
            <field name="code">5501</field>
            <field name="parent" ref="550"/>
        </record>
        <record model="account.account.template" id="55010">
            <field name="name">Airfare expense</field>
            <field name="code">55010</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="5501"/>
        </record>
        <record model="account.account.template" id="55011">
            <field name="name">Bus and coach expense</field>
            <field name="code">55011</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="5501"/>
        </record>
        <record model="account.account.template" id="55012">
            <field name="name">Train fare expense</field>
            <field name="code">55012</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="5501"/>
        </record>
        <record model="account.account.template" id="55019">
            <field name="name">Other public transportation</field>
            <field name="code">55019</field>
            <field name="parent" ref="5501"/>
        </record>
        <record model="account.account.template" id="551">
            <field name="name">Conferences, conventions, meetings</field>
            <field name="code">551</field>
            <field name="parent" ref="55"/>
        </record>
        <record model="account.account.template" id="5510">
            <field name="name">Hosted events</field>
            <field name="code">5510</field>
            <field name="parent" ref="551"/>
        </record>
        <record model="account.account.template" id="5511">
            <field name="name">Giveaways to the public expense (IRC § 274(n)(2)(A) and 274(e)(7))</field>
            <field name="code">5511</field>
            <field name="type" ref="entertainment_expenses"/>
            <field name="parent" ref="551"/>
        </record>
        <record model="account.account.template" id="5512">
            <field name="name">Individual gifts expense (IRC § 274(b)(1): up to $25 deductible per recipient per year)</field>
            <field name="code">5512</field>
            <field name="type" ref="entertainment_expenses"/>
            <field name="parent" ref="551"/>
        </record>
        <record model="account.account.template" id="5514">
            <field name="name">Business entertainment activities (IRC § 274(a))</field>
            <field name="code">5514</field>
            <field name="parent" ref="551"/>
        </record>
        <record model="account.account.template" id="552">
            <field name="name">Meals</field>
            <field name="code">552</field>
            <field name="parent" ref="55"/>
        </record>
        <record model="account.account.template" id="5520">
            <field name="name">Entertainment meals expense (IRC § 274(n) 50% deductible)</field>
            <field name="code">5520</field>
            <field name="type" ref="entertainment_expenses"/>
            <field name="parent" ref="552"/>
        </record>
        <record model="account.account.template" id="5521">
            <field name="name">Travel meals expense (IRC § 274(d)(1) 50% deductible)</field>
            <field name="code">5521</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="552"/>
        </record>
        <record model="account.account.template" id="553">
            <field name="name">Accommodations</field>
            <field name="code">553</field>
            <field name="parent" ref="55"/>
        </record>
        <record model="account.account.template" id="5530">
            <field name="name">Travel lodging expense</field>
            <field name="code">5530</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="553"/>
        </record>
        <record model="account.account.template" id="559">
            <field name="name">Other travel and meetings expenses</field>
            <field name="code">559</field>
            <field name="parent" ref="55"/>
        </record>
        <record model="account.account.template" id="5590">
            <field name="name">Nondeductible personal items purchased during travel</field>
            <field name="code">5590</field>
            <field name="type" ref="travel_and_meetings_expenses"/>
            <field name="parent" ref="559"/>
        </record>
        <record model="account.account.template" id="58">
            <field name="name">Doubtful accounts, collections, and credit</field>
            <field name="code">58</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="580">
            <field name="name">Bad debts expense</field>
            <field name="code">580</field>
            <field name="type" ref="doubtful_accounts"/>
            <field name="parent" ref="58"/>
        </record>
        <record model="account.account.template" id="581">
            <field name="name">Collections expense</field>
            <field name="code">581</field>
            <field name="type" ref="doubtful_accounts"/>
            <field name="parent" ref="58"/>
        </record>
        <record model="account.account.template" id="582">
            <field name="name">Credit reports and background checks</field>
            <field name="code">582</field>
            <field name="type" ref="doubtful_accounts"/>
            <field name="parent" ref="58"/>
        </record>
        <record model="account.account.template" id="59">
            <field name="name">Other operating expenses</field>
            <field name="code">59</field>
            <field name="parent" ref="5"/>
        </record>
        <record model="account.account.template" id="590">
            <field name="name">Membership dues—corporate</field>
            <field name="code">590</field>
            <field name="parent" ref="59"/>
        </record>
        <record model="account.account.template" id="5900">
            <field name="name">Professional membership dues—corporate</field>
            <field name="code">5900</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="590"/>
        </record>
        <record model="account.account.template" id="591">
            <field name="name">Other operating taxes</field>
            <field name="code">591</field>
            <field name="parent" ref="59"/>
        </record>
        <record model="account.account.template" id="5910">
            <field name="name">Business licenses and fees</field>
            <field name="code">5910</field>
            <field name="parent" ref="591"/>
        </record>
        <record model="account.account.template" id="59100">
            <field name="name">Business entity registration fees</field>
            <field name="code">59100</field>
            <field name="type" ref="taxes_and_licenses_expenses"/>
            <field name="parent" ref="5910"/>
        </record>
        <record model="account.account.template" id="59101">
            <field name="name">Municipal business licensing fees</field>
            <field name="code">59101</field>
            <field name="type" ref="taxes_and_licenses_expenses"/>
            <field name="parent" ref="5910"/>
        </record>
        <record model="account.account.template" id="5911">
            <field name="name">Inventory and use taxes</field>
            <field name="code">5911</field>
            <field name="parent" ref="591"/>
        </record>
        <record model="account.account.template" id="59110">
            <field name="name">Tax on inventory consumed by the company expense</field>
            <field name="code">59110</field>
            <field name="type" ref="taxes_and_licenses_expenses"/>
            <field name="parent" ref="5911"/>
        </record>
        <record model="account.account.template" id="592">
            <field name="name">Insurance, nonemployee related</field>
            <field name="code">592</field>
            <field name="parent" ref="59"/>
        </record>
        <record model="account.account.template" id="5920">
            <field name="name">General liability insurance expense</field>
            <field name="code">5920</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="592"/>
        </record>
        <record model="account.account.template" id="5921">
            <field name="name">Fire insurance expense</field>
            <field name="code">5921</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="592"/>
        </record>
        <record model="account.account.template" id="5922">
            <field name="name">Theft insurance expense</field>
            <field name="code">5922</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="592"/>
        </record>
        <record model="account.account.template" id="5923">
            <field name="name">Professional liability insurance expense</field>
            <field name="code">5923</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="592"/>
        </record>
        <record model="account.account.template" id="5924">
            <field name="name">Credit insurance expense</field>
            <field name="code">5924</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="592"/>
        </record>
        <record model="account.account.template" id="598">
            <field name="name">Cash over and short</field>
            <field name="code">598</field>
            <field name="type" ref="other_operating_expenses"/>
            <field name="parent" ref="59"/>
        </record>
        <record model="account.account.template" id="599">
            <field name="name">Other expenses</field>
            <field name="code">599</field>
            <field name="parent" ref="59"/>
        </record>
        <record model="account.account.template" id="6">
            <field name="name">Peripheral operations</field>
            <field name="code">6</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="60">
            <field name="name">Gains and losses</field>
            <field name="code">60</field>
            <field name="parent" ref="6"/>
        </record>
        <record model="account.account.template" id="600">
            <field name="name">Financial instruments</field>
            <field name="code">600</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="601">
            <field name="name">Foreign currency transactions</field>
            <field name="code">601</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="6010">
            <field name="name">Gain on foreign currency transactions</field>
            <field name="code">6010</field>
            <field name="type" ref="gains_on_foreign_currency_transactions"/>
            <field name="parent" ref="601"/>
        </record>
        <record model="account.account.template" id="6011">
            <field name="name">Loss on foreign currency transactions (−)</field>
            <field name="code">6011</field>
            <field name="type" ref="losses_on_foreign_currency_transactions"/>
            <field name="parent" ref="601"/>
        </record>
        <record model="account.account.template" id="602">
            <field name="name">Disposal of assets</field>
            <field name="code">602</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="6020">
            <field name="name">Disposal of assets—investments</field>
            <field name="code">6020</field>
            <field name="parent" ref="602"/>
        </record>
        <record model="account.account.template" id="6021">
            <field name="name">Disposal of assets—tangible assets</field>
            <field name="code">6021</field>
            <field name="parent" ref="602"/>
        </record>
        <record model="account.account.template" id="60210">
            <field name="name">Disposal of land and improvements</field>
            <field name="code">60210</field>
            <field name="parent" ref="6021"/>
        </record>
        <record model="account.account.template" id="602100">
            <field name="name">Gain on disposal of land and improvements</field>
            <field name="code">602100</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60210"/>
        </record>
        <record model="account.account.template" id="602101">
            <field name="name">Loss on disposal of land and improvements (−)</field>
            <field name="code">602101</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60210"/>
        </record>
        <record model="account.account.template" id="60211">
            <field name="name">Disposal of buildings and improvements</field>
            <field name="code">60211</field>
            <field name="parent" ref="6021"/>
        </record>
        <record model="account.account.template" id="602110">
            <field name="name">Gain on disposal of buildings and improvements</field>
            <field name="code">602110</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60211"/>
        </record>
        <record model="account.account.template" id="602111">
            <field name="name">Loss on disposal of buildings and improvements (−)</field>
            <field name="code">602111</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60211"/>
        </record>
        <record model="account.account.template" id="60212">
            <field name="name">Disposal of production machinery and equipment</field>
            <field name="code">60212</field>
            <field name="parent" ref="6021"/>
        </record>
        <record model="account.account.template" id="602120">
            <field name="name">Gain on disposal of production machinery and equipment</field>
            <field name="code">602120</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60212"/>
        </record>
        <record model="account.account.template" id="602121">
            <field name="name">Loss on disposal of production machinery and equipment (−)</field>
            <field name="code">602121</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60212"/>
        </record>
        <record model="account.account.template" id="60213">
            <field name="name">Disposal of transportation equipment</field>
            <field name="code">60213</field>
            <field name="parent" ref="6021"/>
        </record>
        <record model="account.account.template" id="602130">
            <field name="name">Gain on disposal of transportation equipment</field>
            <field name="code">602130</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60213"/>
        </record>
        <record model="account.account.template" id="602131">
            <field name="name">Loss on disposal of transportation equipment (−)</field>
            <field name="code">602131</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60213"/>
        </record>
        <record model="account.account.template" id="60214">
            <field name="name">Disposal of furniture, fixtures, and office equipment</field>
            <field name="code">60214</field>
            <field name="parent" ref="6021"/>
        </record>
        <record model="account.account.template" id="602140">
            <field name="name">Gain on disposal of furniture, fixtures, and office equipment</field>
            <field name="code">602140</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60214"/>
        </record>
        <record model="account.account.template" id="602141">
            <field name="name">Loss on disposal of furniture, fixtures, and office equipment (−)</field>
            <field name="code">602141</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60214"/>
        </record>
        <record model="account.account.template" id="60219">
            <field name="name">Disposal of other tangible assets</field>
            <field name="code">60219</field>
            <field name="parent" ref="6021"/>
        </record>
        <record model="account.account.template" id="602190">
            <field name="name">Gain on disposal of other tangible assets</field>
            <field name="code">602190</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60219"/>
        </record>
        <record model="account.account.template" id="602191">
            <field name="name">Loss on disposal of other tangible assets (−)</field>
            <field name="code">602191</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60219"/>
        </record>
        <record model="account.account.template" id="6022">
            <field name="name">Disposal of assets—intangible assets</field>
            <field name="code">6022</field>
            <field name="parent" ref="602"/>
        </record>
        <record model="account.account.template" id="60220">
            <field name="name">Disposal of marketing-related intangible assets</field>
            <field name="code">60220</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602200">
            <field name="name">Gain on disposal of marketing-related intangible assets</field>
            <field name="code">602200</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60220"/>
        </record>
        <record model="account.account.template" id="602201">
            <field name="name">Loss on disposal of marketing-related intangible assets (−)</field>
            <field name="code">602201</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60220"/>
        </record>
        <record model="account.account.template" id="60221">
            <field name="name">Disposal of customer-related intangible assets</field>
            <field name="code">60221</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602210">
            <field name="name">Gain on disposal of customer-related intangible assets</field>
            <field name="code">602210</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60221"/>
        </record>
        <record model="account.account.template" id="602211">
            <field name="name">Loss on disposal of customer-related intangible assets (−)</field>
            <field name="code">602211</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60221"/>
        </record>
        <record model="account.account.template" id="60222">
            <field name="name">Disposal of artistic-related intangible assets</field>
            <field name="code">60222</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602220">
            <field name="name">Gain on disposal of artistic-related intangible assets</field>
            <field name="code">602220</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60222"/>
        </record>
        <record model="account.account.template" id="602221">
            <field name="name">Loss on disposal of artistic-related intangible assets (−)</field>
            <field name="code">602221</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60222"/>
        </record>
        <record model="account.account.template" id="60223">
            <field name="name">Disposal of contract-based intangible assets</field>
            <field name="code">60223</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602230">
            <field name="name">Gain on disposal of contract-based intangible assets</field>
            <field name="code">602230</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60223"/>
        </record>
        <record model="account.account.template" id="602231">
            <field name="name">Loss on disposal of contract-based intangible assets (−)</field>
            <field name="code">602231</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60223"/>
        </record>
        <record model="account.account.template" id="60224">
            <field name="name">Disposal of technology-based intangible assets</field>
            <field name="code">60224</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602240">
            <field name="name">Gain on disposal of technology-based intangible assets</field>
            <field name="code">602240</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60224"/>
        </record>
        <record model="account.account.template" id="602241">
            <field name="name">Loss on disposal of technology-based intangible assets (−)</field>
            <field name="code">602241</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60224"/>
        </record>
        <record model="account.account.template" id="60225">
            <field name="name">Disposal of capitalized research and development costs</field>
            <field name="code">60225</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602250">
            <field name="name">Gain on disposal of capitalized research and development costs</field>
            <field name="code">602250</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60225"/>
        </record>
        <record model="account.account.template" id="602251">
            <field name="name">Loss on disposal of capitalized research and development costs (−)</field>
            <field name="code">602251</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60225"/>
        </record>
        <record model="account.account.template" id="60229">
            <field name="name">Disposal of other intangible assets</field>
            <field name="code">60229</field>
            <field name="parent" ref="6022"/>
        </record>
        <record model="account.account.template" id="602290">
            <field name="name">Gain on disposal of other intangible assets</field>
            <field name="code">602290</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="60229"/>
        </record>
        <record model="account.account.template" id="602291">
            <field name="name">Loss on disposal of other intangible assets (−)</field>
            <field name="code">602291</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="60229"/>
        </record>
        <record model="account.account.template" id="6023">
            <field name="name">Disposal of assets—other non-current assets</field>
            <field name="code">6023</field>
            <field name="parent" ref="602"/>
        </record>
        <record model="account.account.template" id="60230">
            <field name="name">Gain on disposal of other non-current assets</field>
            <field name="code">60230</field>
            <field name="type" ref="gains_on_disposal_of_assets"/>
            <field name="parent" ref="6023"/>
        </record>
        <record model="account.account.template" id="60231">
            <field name="name">Loss on disposal of other non-current assets (−)</field>
            <field name="code">60231</field>
            <field name="type" ref="losses_on_disposal_of_assets"/>
            <field name="parent" ref="6023"/>
        </record>
        <record model="account.account.template" id="603">
            <field name="name">Impairment losses</field>
            <field name="code">603</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="6030">
            <field name="name">Impairment losses—tangible assets</field>
            <field name="code">6030</field>
            <field name="parent" ref="603"/>
        </record>
        <record model="account.account.template" id="60300">
            <field name="name">Loss due to production machinery and equipment obsolescense (−)</field>
            <field name="code">60300</field>
            <field name="type" ref="other_non_operating_losses"/>
            <field name="parent" ref="6030"/>
        </record>
        <record model="account.account.template" id="6031">
            <field name="name">Impairment losses—intangible assets</field>
            <field name="code">6031</field>
            <field name="parent" ref="603"/>
        </record>
        <record model="account.account.template" id="6032">
            <field name="name">Impairment losses—financial assets</field>
            <field name="code">6032</field>
            <field name="parent" ref="603"/>
        </record>
        <record model="account.account.template" id="6033">
            <field name="name">Impairment losses—inventories</field>
            <field name="code">6033</field>
            <field name="parent" ref="603"/>
        </record>
        <record model="account.account.template" id="604">
            <field name="name">Write-downs and extinguishments</field>
            <field name="code">604</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="6040">
            <field name="name">Write-downs</field>
            <field name="code">6040</field>
            <field name="parent" ref="604"/>
        </record>
        <record model="account.account.template" id="6041">
            <field name="name">Extinguishments of debt</field>
            <field name="code">6041</field>
            <field name="parent" ref="604"/>
        </record>
        <record model="account.account.template" id="605">
            <field name="name">Shares of profit</field>
            <field name="code">605</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="6050">
            <field name="name">Shares of profit—associates</field>
            <field name="code">6050</field>
            <field name="parent" ref="605"/>
        </record>
        <record model="account.account.template" id="6051">
            <field name="name">Shares of profit—joint ventures</field>
            <field name="code">6051</field>
            <field name="parent" ref="605"/>
        </record>
        <record model="account.account.template" id="609">
            <field name="name">Other gains and losses</field>
            <field name="code">609</field>
            <field name="parent" ref="60"/>
        </record>
        <record model="account.account.template" id="6090">
            <field name="name">Uninsured casualty loss</field>
            <field name="code">6090</field>
            <field name="parent" ref="609"/>
        </record>
        <record model="account.account.template" id="6091">
            <field name="name">Contracts</field>
            <field name="code">6091</field>
            <field name="parent" ref="609"/>
        </record>
        <record model="account.account.template" id="6092">
            <field name="name">Litigation settlements</field>
            <field name="code">6092</field>
            <field name="parent" ref="609"/>
        </record>
        <record model="account.account.template" id="6093">
            <field name="name">Fines and penalties</field>
            <field name="code">6093</field>
            <field name="parent" ref="609"/>
        </record>
        <record model="account.account.template" id="61">
            <field name="name">Non-operating revenues</field>
            <field name="code">61</field>
            <field name="parent" ref="6"/>
        </record>
        <record model="account.account.template" id="610">
            <field name="name">Revenue from financial investments</field>
            <field name="code">610</field>
            <field name="parent" ref="61"/>
        </record>
        <record model="account.account.template" id="6100">
            <field name="name">Interest revenue</field>
            <field name="code">6100</field>
            <field name="type" ref="interest_revenues"/>
            <field name="parent" ref="610"/>
        </record>
        <record model="account.account.template" id="6101">
            <field name="name">Delinquency fees income</field>
            <field name="code">6101</field>
            <field name="type" ref="interest_revenues"/>
            <field name="parent" ref="610"/>
        </record>
        <record model="account.account.template" id="6102">
            <field name="name">Prepayment fees income</field>
            <field name="code">6102</field>
            <field name="type" ref="interest_revenues"/>
            <field name="parent" ref="610"/>
        </record>
        <record model="account.account.template" id="6103">
            <field name="name">Dividend revenue</field>
            <field name="code">6103</field>
            <field name="type" ref="dividend_revenues"/>
            <field name="parent" ref="610"/>
        </record>
        <record model="account.account.template" id="611">
            <field name="name">Rental revenue</field>
            <field name="code">611</field>
            <field name="parent" ref="61"/>
        </record>
        <record model="account.account.template" id="612">
            <field name="name">Revenue from crowdfunding campaigns</field>
            <field name="code">612</field>
            <field name="parent" ref="61"/>
        </record>
        <record model="account.account.template" id="613">
            <field name="name">Grants and donations received</field>
            <field name="code">613</field>
            <field name="parent" ref="61"/>
        </record>
        <record model="account.account.template" id="6130">
            <field name="name">Grant revenues</field>
            <field name="code">6130</field>
            <field name="parent" ref="613"/>
        </record>
        <record model="account.account.template" id="61300">
            <field name="name">Government grants</field>
            <field name="code">61300</field>
            <field name="parent" ref="6130"/>
        </record>
        <record model="account.account.template" id="61301">
            <field name="name">Non-government grants</field>
            <field name="code">61301</field>
            <field name="parent" ref="6130"/>
        </record>
        <record model="account.account.template" id="6131">
            <field name="name">Donation revenues</field>
            <field name="code">6131</field>
            <field name="parent" ref="613"/>
        </record>
        <record model="account.account.template" id="61310">
            <field name="name">Individual or small business donations</field>
            <field name="code">61310</field>
            <field name="type" ref="grants_and_donations_received"/>
            <field name="parent" ref="6131"/>
        </record>
        <record model="account.account.template" id="61311">
            <field name="name">Corporate donations</field>
            <field name="code">61311</field>
            <field name="type" ref="grants_and_donations_received"/>
            <field name="parent" ref="6131"/>
        </record>
        <record model="account.account.template" id="619">
            <field name="name">Other non-operating revenues</field>
            <field name="code">619</field>
            <field name="parent" ref="61"/>
        </record>
        <record model="account.account.template" id="6190">
            <field name="name">Insurance proceeds received</field>
            <field name="code">6190</field>
            <field name="type" ref="other_non_operating_revenues"/>
            <field name="parent" ref="619"/>
        </record>
        <record model="account.account.template" id="6191">
            <field name="name">Royalties</field>
            <field name="code">6191</field>
            <field name="parent" ref="619"/>
        </record>
        <record model="account.account.template" id="62">
            <field name="name">Non-operating expenses</field>
            <field name="code">62</field>
            <field name="parent" ref="6"/>
        </record>
        <record model="account.account.template" id="620">
            <field name="name">Financing expenses</field>
            <field name="code">620</field>
            <field name="parent" ref="62"/>
        </record>
        <record model="account.account.template" id="6200">
            <field name="name">Interest expense</field>
            <field name="code">6200</field>
            <field name="type" ref="financing_expenses"/>
            <field name="parent" ref="620"/>
        </record>
        <record model="account.account.template" id="6201">
            <field name="name">Debt issuance costs</field>
            <field name="code">6201</field>
            <field name="type" ref="financing_expenses"/>
            <field name="parent" ref="620"/>
        </record>
        <record model="account.account.template" id="6202">
            <field name="name">Wiring fees—non-operating</field>
            <field name="code">6202</field>
            <field name="type" ref="financing_expenses"/>
            <field name="parent" ref="620"/>
        </record>
        <record model="account.account.template" id="6209">
            <field name="name">Other non-operating financial expenses</field>
            <field name="code">6209</field>
            <field name="parent" ref="620"/>
        </record>
        <record model="account.account.template" id="62090">
            <field name="name">Stock trading fees</field>
            <field name="code">62090</field>
            <field name="type" ref="financing_expenses"/>
            <field name="parent" ref="6209"/>
        </record>
        <record model="account.account.template" id="62091">
            <field name="name">Currency exchange fees and commissions</field>
            <field name="code">62091</field>
            <field name="type" ref="financing_expenses"/>
            <field name="parent" ref="6209"/>
        </record>
        <record model="account.account.template" id="621">
            <field name="name">Expenses from crowdfunding campaigns</field>
            <field name="code">621</field>
            <field name="parent" ref="62"/>
        </record>
        <record model="account.account.template" id="6210">
            <field name="name">Crowdfunding kickbacks (cost of sales)</field>
            <field name="code">6210</field>
            <field name="parent" ref="621"/>
        </record>
        <record model="account.account.template" id="6211">
            <field name="name">Other crowdfunding expenses</field>
            <field name="code">6211</field>
            <field name="parent" ref="621"/>
        </record>
        <record model="account.account.template" id="622">
            <field name="name">Grants or donations given</field>
            <field name="code">622</field>
            <field name="parent" ref="62"/>
        </record>
        <record model="account.account.template" id="629">
            <field name="name">Other non-operating expenses</field>
            <field name="code">629</field>
            <field name="parent" ref="62"/>
        </record>
        <record model="account.account.template" id="6290">
            <field name="name">Auditing expense</field>
            <field name="code">6290</field>
            <field name="type" ref="other_non_operating_expenses"/>
            <field name="parent" ref="629"/>
        </record>
        <record model="account.account.template" id="7">
            <field name="name">Income tax expense</field>
            <field name="code">7</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="70">
            <field name="name">Current income tax expense</field>
            <field name="code">70</field>
            <field name="parent" ref="7"/>
        </record>
        <record model="account.account.template" id="700">
            <field name="name">Current federal income tax expense</field>
            <field name="code">700</field>
            <field name="type" ref="current_income_tax_expenses"/>
            <field name="parent" ref="70"/>
        </record>
        <record model="account.account.template" id="701">
            <field name="name">Current state and local income tax expense</field>
            <field name="code">701</field>
            <field name="type" ref="current_income_tax_expenses"/>
            <field name="parent" ref="70"/>
        </record>
        <record model="account.account.template" id="702">
            <field name="name">Current foreign income tax expense</field>
            <field name="code">702</field>
            <field name="type" ref="current_income_tax_expenses"/>
            <field name="parent" ref="70"/>
        </record>
        <record model="account.account.template" id="71">
            <field name="name">Deferred income tax expense</field>
            <field name="code">71</field>
            <field name="parent" ref="7"/>
        </record>
        <record model="account.account.template" id="710">
            <field name="name">Deferred federal income tax expense</field>
            <field name="code">710</field>
            <field name="type" ref="deferred_income_tax_expenses"/>
            <field name="parent" ref="71"/>
        </record>
        <record model="account.account.template" id="711">
            <field name="name">Deferred state and local income tax expense</field>
            <field name="code">711</field>
            <field name="type" ref="deferred_income_tax_expenses"/>
            <field name="parent" ref="71"/>
        </record>
        <record model="account.account.template" id="712">
            <field name="name">Deferred foreign income tax expense</field>
            <field name="code">712</field>
            <field name="type" ref="deferred_income_tax_expenses"/>
            <field name="parent" ref="71"/>
        </record>
        <record model="account.account.template" id="72">
            <field name="name">Other income tax expense</field>
            <field name="code">72</field>
            <field name="parent" ref="7"/>
        </record>
        <record model="account.account.template" id="73">
            <field name="name">Other deferred income tax expense</field>
            <field name="code">73</field>
            <field name="parent" ref="7"/>
        </record>
        <record model="account.account.template" id="74">
            <field name="name">Tax adjustments, settlements, and unusual provisions</field>
            <field name="code">74</field>
            <field name="parent" ref="7"/>
        </record>
        <record model="account.account.template" id="75">
            <field name="name">Unrecognized tax benefits, income tax penalties and interest expense</field>
            <field name="code">75</field>
            <field name="parent" ref="7"/>
        </record>
        <record model="account.account.template" id="750">
            <field name="name">Benefits due to loss carryback</field>
            <field name="code">750</field>
            <field name="parent" ref="75"/>
        </record>
        <record model="account.account.template" id="7500">
            <field name="name">Benefit due to loss carryback (federal income tax expense)</field>
            <field name="code">7500</field>
            <field name="type" ref="benefit_due_to_loss_carryback"/>
            <field name="parent" ref="750"/>
        </record>
        <record model="account.account.template" id="7501">
            <field name="name">Benefit due to loss carryback (state and local income tax expense)</field>
            <field name="code">7501</field>
            <field name="type" ref="benefit_due_to_loss_carryback"/>
            <field name="parent" ref="750"/>
        </record>
        <record model="account.account.template" id="7502">
            <field name="name">Benefit due to loss carryback (foreign income tax expense)</field>
            <field name="code">7502</field>
            <field name="type" ref="benefit_due_to_loss_carryback"/>
            <field name="parent" ref="750"/>
        </record>
        <record model="account.account.template" id="751">
            <field name="name">Benefits due to loss carryforward</field>
            <field name="code">751</field>
            <field name="parent" ref="75"/>
        </record>
        <record model="account.account.template" id="7510">
            <field name="name">Benefit due to loss carryforward (federal income tax expense)</field>
            <field name="code">7510</field>
            <field name="type" ref="benefit_due_to_loss_carryforward"/>
            <field name="parent" ref="751"/>
        </record>
        <record model="account.account.template" id="7511">
            <field name="name">Benefit due to loss carryforward (state and local income tax expense)</field>
            <field name="code">7511</field>
            <field name="type" ref="benefit_due_to_loss_carryforward"/>
            <field name="parent" ref="751"/>
        </record>
        <record model="account.account.template" id="7512">
            <field name="name">Benefit due to loss carryforward (foreign income tax expense)</field>
            <field name="code">7512</field>
            <field name="type" ref="benefit_due_to_loss_carryforward"/>
            <field name="parent" ref="751"/>
        </record>
        <record model="account.account.template" id="752">
            <field name="name">Income tax penalties expense</field>
            <field name="code">752</field>
            <field name="parent" ref="75"/>
        </record>
        <record model="account.account.template" id="7520">
            <field name="name">Federal income tax penalties expense</field>
            <field name="code">7520</field>
            <field name="type" ref="other_income_tax_expenses"/>
            <field name="parent" ref="752"/>
        </record>
        <record model="account.account.template" id="7521">
            <field name="name">State and local income tax penalties expense</field>
            <field name="code">7521</field>
            <field name="type" ref="other_income_tax_expenses"/>
            <field name="parent" ref="752"/>
        </record>
        <record model="account.account.template" id="7522">
            <field name="name">Foreign income tax penalties expense</field>
            <field name="code">7522</field>
            <field name="type" ref="other_income_tax_expenses"/>
            <field name="parent" ref="752"/>
        </record>
        <record model="account.account.template" id="753">
            <field name="name">Interest on unpaid income tax expense</field>
            <field name="code">753</field>
            <field name="parent" ref="75"/>
        </record>
        <record model="account.account.template" id="7530">
            <field name="name">Interest on unpaid federal income tax expense</field>
            <field name="code">7530</field>
            <field name="type" ref="other_income_tax_expenses"/>
            <field name="parent" ref="753"/>
        </record>
        <record model="account.account.template" id="7531">
            <field name="name">Interest on unpaid state and local income tax expense</field>
            <field name="code">7531</field>
            <field name="type" ref="other_income_tax_expenses"/>
            <field name="parent" ref="753"/>
        </record>
        <record model="account.account.template" id="7532">
            <field name="name">Interest on unpaid foreign income tax expense</field>
            <field name="code">7532</field>
            <field name="type" ref="other_income_tax_expenses"/>
            <field name="parent" ref="753"/>
        </record>
        <record model="account.account.template" id="8">
            <field name="name">Below-the-line items</field>
            <field name="code">8</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="80">
            <field name="name">Discontinued operations</field>
            <field name="code">80</field>
            <field name="parent" ref="8"/>
        </record>
        <record model="account.account.template" id="81">
            <field name="name">Extraordinary items</field>
            <field name="code">81</field>
            <field name="parent" ref="8"/>
        </record>
        <record model="account.account.template" id="9">
            <field name="name">Other comprehensive income</field>
            <field name="code">9</field>
            <field name="parent" ref="root"/>
        </record>
        <record model="account.account.template" id="90">
            <field name="name">Net unrealized gain on available-for-sale assets</field>
            <field name="code">90</field>
            <field name="parent" ref="9"/>
        </record>
        <record model="account.account.template" id="91">
            <field name="name">Gain on cash flow hedges</field>
            <field name="code">91</field>
            <field name="parent" ref="9"/>
        </record>
        <record model="account.account.template" id="92">
            <field name="name">Exchange differences on translation of foreign operations</field>
            <field name="code">92</field>
            <field name="parent" ref="9"/>
        </record>
        <record model="account.account.template" id="93">
            <field name="name">Minimum pension liability adjustments</field>
            <field name="code">93</field>
            <field name="parent" ref="9"/>
        </record>
        <record model="account.account.template" id="94">
            <field name="name">Asset revaluations</field>
            <field name="code">94</field>
            <field name="parent" ref="9"/>
        </record>
        <record model="account.account.template" id="940">
            <field name="name">Revaluations of tangible assets</field>
            <field name="code">940</field>
            <field name="parent" ref="94"/>
        </record>
        <record model="account.account.template" id="941">
            <field name="name">Revaluations of intangible assets</field>
            <field name="code">941</field>
            <field name="parent" ref="94"/>
        </record>
        <record model="account.account.template" id="942">
            <field name="name">Revaluations of financial assets</field>
            <field name="code">942</field>
            <field name="parent" ref="94"/>
        </record>
        <record model="account.account.template" id="943">
            <field name="name">Revaluations of inventories</field>
            <field name="code">943</field>
            <field name="parent" ref="94"/>
        </record>
        <record model="account.account.template" id="95">
            <field name="name">Reclassification adjustments</field>
            <field name="code">95</field>
            <field name="parent" ref="9"/>
        </record>
        <record model="account.account.template" id="99">
            <field name="name">Income tax relating to components of other comprehensive income</field>
            <field name="code">99</field>
            <field name="parent" ref="9"/>
        </record>

    </data>
</tryton>