odoo18/addons/l10n_ie/data/template/account.account-ie.csv

1	id	code	name	account_type	reconcile	tag_ids
2	l10n_ie_account_100	100	Development costs	asset_fixed	False
3	l10n_ie_account_101	101	Concessions, patents, licences, trade marks and similar rights and assets	asset_fixed	False
4	l10n_ie_account_102	102	Goodwill	asset_fixed	False
5	l10n_ie_account_103	103	Payments on account	asset_fixed	False	account.account_tag_investing
6	l10n_ie_account_110	110	Investment property	asset_fixed	False	account.account_tag_investing
7	l10n_ie_account_111	111	Land and buildings	asset_fixed	False	account.account_tag_investing
8	l10n_ie_account_112	112	Plant and machinery	asset_fixed	False	account.account_tag_investing
9	l10n_ie_account_113	113	Fixtures, fittings, tools and equipment	asset_fixed	False	account.account_tag_investing
10	l10n_ie_account_114	114	Payments on account and assets in course of construction	asset_fixed	False	account.account_tag_investing
11	l10n_ie_account_120	120	Shares in group undertakings	asset_fixed	False	account.account_tag_investing
12	l10n_ie_account_121	121	Loans to group undertakings	asset_fixed	False	account.account_tag_investing
13	l10n_ie_account_122	122	Participating interests	asset_fixed	False	account.account_tag_investing
14	l10n_ie_account_123	123	Loans to undertakings in which the company has a participating interest	asset_fixed	False	account.account_tag_investing
15	l10n_ie_account_1240	1240	Listed shares	asset_fixed	False	account.account_tag_investing
16	l10n_ie_account_1241	1241	Unlisted shares	asset_fixed	False	account.account_tag_investing
17	l10n_ie_account_1242	1242	Other securities held as fixed assets (equity right)	asset_fixed	False	account.account_tag_investing
18	l10n_ie_account_1243	1243	Debentures	asset_fixed	False	account.account_tag_investing
19	l10n_ie_account_1244	1244	Other securities held as fixed assets (creditor's right)	asset_fixed	False	account.account_tag_investing
20	l10n_ie_account_1245	1245	Shares of collective investment funds	asset_fixed	False	account.account_tag_investing
21	l10n_ie_account_1246	1246	Other securities held as fixed assets	asset_fixed	False	account.account_tag_investing
22	l10n_ie_account_1250	1250	Loans	asset_fixed	False	account.account_tag_investing
23	l10n_ie_account_1251	1251	Deposits and guarantees paid	asset_fixed	False	account.account_tag_investing
24	l10n_ie_account_1252	1252	Long-term receivables	asset_fixed	False
25	l10n_ie_account_2000	2000	Inventories of raw materials	asset_current	False	account.account_tag_operating
26	l10n_ie_account_2001	2001	Inventories of consumable materials and supplies	asset_current	False	account.account_tag_operating
27	l10n_ie_account_2002	2002	Inventories of packaging	asset_current	False	account.account_tag_operating
28	l10n_ie_account_2010	2010	Inventories of work in progress	asset_current	False	account.account_tag_operating
29	l10n_ie_account_2011	2011	Contracts in progress - goods	asset_current	False	account.account_tag_operating
30	l10n_ie_account_2012	2012	Contracts in progress - services	asset_current	False	account.account_tag_operating
31	l10n_ie_account_2013	2013	Buildings under construction	asset_current	False	account.account_tag_operating
32	l10n_ie_account_2020	2020	Inventories of finished goods	asset_current	False	account.account_tag_operating
33	l10n_ie_account_2021	2021	Inventories of semi-finished goods	asset_current	False	account.account_tag_operating
34	l10n_ie_account_2022	2022	Inventories of residual goods (waste, rejected and recuperable material)	asset_current	False	account.account_tag_operating
35	l10n_ie_account_2023	2023	Inventories of merchandise	asset_current	False	account.account_tag_operating
36	l10n_ie_account_2024	2024	Inventories of land for resale	asset_current	False	account.account_tag_operating
37	l10n_ie_account_2025	2025	Inventories of buildings for resale	asset_current	False	account.account_tag_operating
38	l10n_ie_account_203	203	Payments on account	asset_current	False
39	l10n_ie_account_2100	2100	Customers due within one year	asset_receivable	True
40	l10n_ie_account_2101	2101	Customers (PoS) due within one year	asset_receivable	True
41	l10n_ie_account_2102	2102	Customers - Receivable bills of exchange due within one year	asset_current	True
42	l10n_ie_account_2103	2103	Doubtful or disputed customers due within one year	asset_current	True
43	l10n_ie_account_2104	2104	Customers - Unbilled sales due within one year	asset_current	True
44	l10n_ie_account_2105	2105	Customers with a credit balance due within one year	liability_current	True
45	l10n_ie_account_2106	2106	Value adjustments of receivables due within one year	asset_current	False
46	l10n_ie_account_211	211	Amounts owed by group undertakings	asset_current	False
47	l10n_ie_account_212	212	Amounts owed by undertakings in which the company has a participating interest	asset_current	False
48	l10n_ie_account_2130	2130	Other debtors	asset_current	False
49	l10n_ie_account_2131	2131	VAT receivable	asset_current	False
50	l10n_ie_account_2132	2132	VAT down payments made	asset_current	False
51	l10n_ie_account_214	214	Subscribed capital called but unpaid	asset_fixed	False
52	l10n_ie_account_215	215	Prepayments	asset_current	False
53	l10n_ie_account_2160	2160	Accrued income	asset_current	False
54	l10n_ie_account_2161	2161	Deferred expenses	asset_current	False
55	l10n_ie_account_220	220	Shares in group undertakings	asset_current	False
56	l10n_ie_account_221	221	Other investments	asset_current	False
57	l10n_ie_account_30	30	Debenture loans: due and payable within one year	liability_current	False
58	l10n_ie_account_31	31	Amounts owed to credit institutions: due and payable within one year	liability_current	False
59	l10n_ie_account_32	32	Called-up share capital presented as a liability due within one year	liability_non_current	False
60	l10n_ie_account_33	33	Payments received on account	liability_current	False
61	l10n_ie_account_34	34	Suppliers due within one year	liability_payable	True
62	l10n_ie_account_35	35	Bills of exchange payable within one year	liability_current	False
63	l10n_ie_account_36	36	Amounts owed to group undertakings due within one year	liability_current	False
64	l10n_ie_account_37	37	Amounts owed to undertakings with which the company is linked by virtue of participating interests due within one year	liability_current	False
65	l10n_ie_account_3800	3800	Income tax	liability_current	False
66	l10n_ie_account_3801	3801	Withholding tax on wages and salaries	liability_current	False
67	l10n_ie_account_3802	3802	Withholding tax on financial investment income	liability_current	False
68	l10n_ie_account_3803	3803	VAT received	liability_current	True
69	l10n_ie_account_3804	3804	VAT payable	liability_current	False
70	l10n_ie_account_3805	3805	Other indirect taxes	liability_current	False
71	l10n_ie_account_3806	3806	Foreign VAT	liability_current	False
72	l10n_ie_account_3807	3807	Other foreign taxes	liability_current	False
73	l10n_ie_account_381	381	Pay Related Social insurance (PRSI)	liability_current	False
74	l10n_ie_account_3820	3820	Received deposits and guarantees within one year	liability_current	True
75	l10n_ie_account_3821	3821	Amounts payable to partners and shareholders (others than from affiliated undertakings) within one year	liability_current	True	account.account_tag_financing
76	l10n_ie_account_3822	3822	Amounts payable to directors, managers, statutory auditors and similar within one year	liability_current	True
77	l10n_ie_account_3823	3823	Amounts payable to staff within one year	liability_current	True
78	l10n_ie_account_3824	3824	Other miscellaneous debts within one year	liability_current	False
79	l10n_ie_account_39	39	Deferred income to be recognized within one year	liability_current	False
80	l10n_ie_account_40	40	Debenture loans: due and payable after more than one year	liability_non_current	False	account.account_tag_financing
81	l10n_ie_account_41	41	Amounts owed to credit institutions: due and payable after more than one year	liability_non_current	False	account.account_tag_financing
82	l10n_ie_account_42	42	Called-up share capital presented as a liability due after more than one year	liability_non_current	False	account.account_tag_financing
83	l10n_ie_account_43	43	Down payments received after more than one year	liability_current	False
84	l10n_ie_account_44	44	Suppliers due after more than one year	liability_payable	True
85	l10n_ie_account_45	45	Bills of exchange payable after more than one year	liability_current	False
86	l10n_ie_account_46	46	Amounts owed to group undertakings due after more than one year	liability_current	False
87	l10n_ie_account_47	47	Amounts owed to undertakings with which the company is linked by virtue of participating interests due after more than one year	liability_current	False
88	l10n_ie_account_480	480	Received deposits and guarantees due after more than one year	liability_current	True
89	l10n_ie_account_481	481	Amounts payable to partners and shareholders (others than from affiliated undertakings) due after more than one year	liability_current	True	account.account_tag_financing
90	l10n_ie_account_482	482	Amounts payable to directors, managers, statutory auditors and similar due after more than one year	liability_current	True
91	l10n_ie_account_483	483	Amounts payable to staff due after more than one year	liability_current	True
92	l10n_ie_account_484	484	Other miscellaneous debts due after more than one year	liability_current	False
93	l10n_ie_account_49	49	Deferred income to be recognized after more than one year	liability_current	False
94	l10n_ie_account_500	500	Provisions for pensions and similar obligations	liability_non_current	False
95	l10n_ie_account_5010	5010	Provisions for taxation	liability_non_current	False
96	l10n_ie_account_5011	5011	Deferred tax provisions	liability_non_current	False
97	l10n_ie_account_5020	5020	Operating provisions	liability_non_current	False
98	l10n_ie_account_5021	5021	Financial provisions	liability_non_current	False
99	l10n_ie_account_5100	5100	Called-up capital	equity	False	account.account_tag_financing
100	l10n_ie_account_5101	5101	Capital of individual companies, corporate partnerships and similar	equity	False	account.account_tag_financing
101	l10n_ie_account_5110	5110	Share premium	equity	False	account.account_tag_financing
102	l10n_ie_account_5111	5111	Merger premium	equity	False	account.account_tag_financing
103	l10n_ie_account_5112	5112	Contribution premium	equity	False	account.account_tag_financing
104	l10n_ie_account_5113	5113	Premiums on conversion of bonds into shares	equity	False	account.account_tag_financing
105	l10n_ie_account_5114	5114	Capital contribution without issue of shares	equity	False	account.account_tag_financing
106	l10n_ie_account_5120	5120	Reserves in application of the equity method	equity	False
107	l10n_ie_account_5121	5121	Temporarily not taxable currency translation adjustments	equity	False
108	l10n_ie_account_5122	5122	Other revaluation reserves	equity	False
109	l10n_ie_account_5130	5130	Legal reserve	equity	False
110	l10n_ie_account_5131	5131	Reserves for own shares or own corporate units	equity	False
111	l10n_ie_account_5132	5132	Reserves provided for by the articles of association	equity	False
112	l10n_ie_account_51330	51330	Other reserves available for distribution	equity	False
113	l10n_ie_account_51331	51331	Reserves in application of fair value	equity	False
114	l10n_ie_account_51332	51332	Reserves not available for distribution not mentioned above	equity	False
115	l10n_ie_account_5140	5140	Results brought forward in the process of assignment	equity	False
116	l10n_ie_account_5141	5141	Results brought forward (assigned)	equity	False
117	l10n_ie_account_515	515	Result for the financial year	equity_unaffected	False
118	l10n_ie_account_60	60	Purchase of Raw materials and consumables	expense	False	account.account_tag_operating
119	l10n_ie_account_61	61	Other external expenses	expense	False	account.account_tag_operating
120	l10n_ie_account_620	620	Wages and salaries	expense	False	account.account_tag_operating
121	l10n_ie_account_621	621	Social insurance costs	expense	False	account.account_tag_operating
122	l10n_ie_account_622	622	Other retirement benefit costs	expense	False	account.account_tag_operating
123	l10n_ie_account_623	623	Other compensation costs	expense	False
124	l10n_ie_account_630	630	Value adjustments in respect of fixed assets	expense	False
125	l10n_ie_account_631	631	Extraordinary value adjustments in respect of current assets	expense	False
126	l10n_ie_account_640	640	Cash Discount Loss	expense	False	account.account_tag_operating
127	l10n_ie_account_641	641	Cash Difference Loss	expense	False	account.account_tag_operating
128	l10n_ie_account_642	642	Other operating expenses	expense	False	account.account_tag_operating
129	l10n_ie_account_65	65	Value adjustments in respect of financial assets and investments held as current assets - Expense	expense	False
130	l10n_ie_account_660	660	Interest payable and similar expenses	expense	False	account.account_tag_financing
131	l10n_ie_account_661	661	Foreign currency exchange losses	expense	False	account.account_tag_operating
132	l10n_ie_account_67	67	Tax on profit or loss	expense	False
133	l10n_ie_account_68	68	Other taxes not shown under the above items	expense	False
134	l10n_ie_account_70	70	Sales	income	False	account.account_tag_operating
135	l10n_ie_account_71	71	Variation in stocks of finished goods and in work in progress	income	False	account.account_tag_operating
136	l10n_ie_account_72	72	Own work capitalized	income	False	account.account_tag_investing
137	l10n_ie_account_730	730	Cash Discount Gain	income	False	account.account_tag_operating
138	l10n_ie_account_731	731	Cash Difference Gain	income	False	account.account_tag_operating
139	l10n_ie_account_732	732	Other operating income	income	False	account.account_tag_operating
140	l10n_ie_account_74	74	Income from shares in group undertakings	income	False	account.account_tag_investing
141	l10n_ie_account_75	75	Income from participating interests	income	False	account.account_tag_investing
142	l10n_ie_account_760	760	Income from other financial assets	income	False	account.account_tag_investing
143	l10n_ie_account_761	761	Foreign currency exchange gains	income	False	account.account_tag_operating
144	l10n_ie_account_762	762	Income from other financial assets	income	False	account.account_tag_investing
145	l10n_ie_account_77	77	Other interest receivable and similar income	income	False	account.account_tag_investing
146	l10n_ie_account_78	78	Value adjustments in respect of financial assets and investments held as current assets - Income	income	False