-- Copyright (C) 2017 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2018 Regis Houssin        <regis.houssin@capnetworks.com>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <http://www.gnu.org/licenses/>.
--
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l'install et tous les sigles '--' sont supprimés.
--

--
-- Descriptif des plans comptables UK ENG-BASE 
-- ID 70000 - 79999
--

INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '1', NULL, 'Equity, provisions for liabilities and charges and liabilities at more than one year', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '2', NULL, 'Administration fees.Fixed assets and receivables over one year', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'STOCK', 'XXXXXX', '3', NULL, 'Stock and orders running', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'TIERS', 'XXXXXX', '4', NULL, 'Amounts receivable and payable within one year', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '5', NULL, 'Placing of cash and cash equivalents', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '6', NULL, 'Charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'PROD', 'XXXXXX', '7', NULL, 'Products', 1, __ENTITY__);

INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '10', '1', 'Capital and reserves', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'CAPITAL', '101', '10', 'Capital', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '104', '10', 'Share capital premiums', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '105', '10', 'Revaluation differences', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '106', '10', 'Stocks', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '107', '10', 'Equivalence difference', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '108', '10', 'Exploiting account', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '109', '10', 'Shareholders: subscribed capital - not called', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '11', '1', 'Retained balance (credit balance or debit)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '110', '11', 'Retained earnings (credit balance)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '119', '11', 'Retained earnings (debit balance)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '12', '1', 'YEAR PROFIT (profit or loss)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '120', '12', 'Profit for the year (profit)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '129', '12', 'Profit for the year (loss)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '13', '1', 'Investment grants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '131', '13', 'Equipment Grants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '138', '13', 'Other investment grants', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '139', '13', 'Investment subsidies entered in the income statement', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '14', '1', 'Regulated provisions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '142', '14', 'Regulated Provisions for Capital Assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '143', '14', 'Regulated inventory provisions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '144', '14', 'Regulated provisions for other assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '145', '14', 'Accelerated depreciation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '146', '14', 'Special Revaluation Provision', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '147', '14', 'Reinvested capital gains', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '148', '14', 'Other regulated provisions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '15', '1', 'Provisions for risks and charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '151', '15', 'Risk provisions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '153', '15', 'Provisions for pensions and similar obligations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '154', '15', 'Provisions for restructuring', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '155', '15', 'Provisions for taxes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '156', '15', 'Provisions for renewal of fixed assets (concessionary companies)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '157', '15', 'Provisions for expenses to be allocated over several financial years', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '158', '15', 'Other provisions for charges', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '16', '1', 'Borrowings and similar liabilities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '161', '16', 'Convertible bonds', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '163', '16', 'Other bonds', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '164', '16', 'Borrowings from credit institutions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '165', '16', 'Deposits and surety bonds received', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '166', '16', 'Employee participation in results', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '167', '16', 'Borrowings and debts with special conditions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '168', '16', 'Other borrowings and similar liabilities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '169', '16', 'Bond redemption premiums', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '17', '1', 'Debts related to participations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '171', '17', 'Debts related to investments (group)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '174', '17', 'Debt related to participations (excluding group)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '178', '17', 'Debts related to joint ventures', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '18', '1', 'Liaison accounts of establishments and joint ventures', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '181', '18', 'Liaison Accounts of Establishments', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '186', '18', 'Goods and services exchanged between establishments (charges)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '187', '18', 'Goods and services exchanged between establishments (products)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CAPIT', 'XXXXXX', '188', '18', 'Joint-venture Liabilities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '20', '2', 'Intangible assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '201', '20', 'Administration fees', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '203', '20', 'Research and development costs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '205', '20', 'Concessions and similar rights, patents, licenses, trademarks, processes, software, rights and similar values', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '206', '20', 'Right to lease', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '207', '20', 'Commercial funds', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '208', '20', 'Other intangible assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '21', '2', 'Property, plant and equipment', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '211', '21', 'Grounds', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '212', '21', 'Fittings and landscaping', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '213', '21', 'Constructions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '214', '21', 'Constructions on the ground of others', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '215', '21', 'Industrial installations, equipment and tools', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '218', '21', 'Other tangible fixed assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '22', '2', 'Assets under concession', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '23', '2', 'Assets in progress', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '231', '23', 'investments in progress', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '232', '23', 'Intangible assets in progress', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '237', '23', 'Advances and advances paid on intangible assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '238', '23', 'Advances and payments on orders for property, plant and equipment', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '25', '2', 'Shares in affiliated undertakings and claims on affiliated undertakings', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '26', '2', 'Investments and receivables from investments', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '261', '26', 'Equity securities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '266', '26', 'Other forms of participation', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '267', '26', 'Receivables related to equity investments', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '268', '26', 'Receivables from joint ventures', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '269', '26', 'Payments still to be made on non-paid equity securities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '27', '2', 'Other financial assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '271', '271', 'Fixed assets other than fixed assets of the portfolio business (ownership)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '272', '271', 'Locked-in securities (debt)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '273', '271', 'Fixed assets from portfolio activity', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '274', '271', 'Loans', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '275', '271', 'Deposits paid', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '276', '271', 'Other receivables', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '277', '271', 'Treasury shares or own shares', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '279', '271', 'Payments still to be made on non-paid-up capital securities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '28', '2', 'Amortization of fixed assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '280', '28', 'Amortization of intangible assets', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'IMMO', 'XXXXXX', '281', '28', 'Amortization of property, plant and equipment', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'TIERS', 'XXXXXX', '496', '49', 'Provisions for depreciation of accounts receivable', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '50', '5', 'Marketable securities', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '501', '50', 'Shares in related companies', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '502', '50', 'Treasury shares', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '503', '50', 'Stock', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '504', '50', 'Other titles conferring a right of ownership', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '505', '50', 'Bonds and bonds issued by the company and repurchased by it', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '506', '50', 'Obligations', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '507', '50', 'Treasury bills and short-term bills', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '508', '50', 'Other marketable securities and other assimilated claims', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '509', '50', 'Payments still to be made on undistributed investment securities', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'FINAN', 'XXXXXX', '533', '53', 'Cash box (or factory) B', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '601', '60', 'Stored Procurement - Raw Materials (and Supplies)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '602', '60', 'Stored Procurement - Other Supplies', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '604', '60', 'Stored Procurement - Raw Materials (and Supplies)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '605', '60', 'Purchase of equipment, works and equipment', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '606', '60', 'Non-stock purchases of materials and supplies', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '607', '60', 'Purchases of goods', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '608', '60', 'Reserved account, where applicable, to the recapitulation of incidental expenses included in purchases', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '609', '60', 'Discounts, rebates and rebates obtained on purchases', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'SERVICE', '61', '6', 'Outside services', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '611', '61', 'General subcontracting', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '617', '61', 'Studies and research', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '618', '61', 'Various', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '62', '6', 'Other services', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '621', '62', 'Staff outside the company', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '622', '62', 'Remuneration of intermediaries and fees', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '624', '62', 'Transport of goods and public transport of personnel', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '625', '62', 'Travel, missions and receptions', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '626', '62', 'Postal and telecommunications costs', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '627', '62', 'Banking and related services', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '628', '62', 'Various', 1, __ENTITY__);
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INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('ENG-BASE', 'CHARGE', 'XXXXXX', '63', '6', 'Taxes other and payments', 1, __ENTITY__);
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