-- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
-- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
-- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
-- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2018 Regis Houssin        <regis.houssin@capnetworks.com>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@zendsi.com>
-- Copyright (C) 2017      Juanjo Menent        <jmenent@2byte.es>
--
-- 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 CL PC-MIPYME
-- ID 4785 - 4999
--

INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1', NULL, 'Activo Circulante', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.10.1', '1.1', 'Caja', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.20.1', '1.1', 'Banco', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.30.1', '1.1', 'Insumos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.40.1', '1.1', 'Productos en Proceso', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.50.1', '1.1', 'Mercaderias', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.60.1', '1.1', 'Depósito  a Plazo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.70.1', '1.1', 'Valores Negociables', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.80.1 ', '1.1', 'Deudores por Ventas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.90.1', '1.1', 'Documnetos por cobrar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.100.1', '1.1', 'Documentos por cobrar de Terceros', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.120.1', '1.1', 'Documentos y Cuentas  por cobrar a Empresas No  Relacionadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.130.1', '1.1', 'Estimación Deudores Incobrable (Provisión)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.140.1', '1.1', 'Deudores Varios', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.150.1', '1.1', 'Anticipo Remuneraciones', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.160.1', '1.1', 'Préstamos a Trabajadores', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.170.1', '1.1', 'Otros Descuentos de Remuneraciones', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.180.1', '1.1', 'Préstamos a Socio (empresario)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.190.1', '1.1', 'Cuenta Corriente Consignatario', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.200.1', '1.1', 'Impuestos por recuperar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.210.1', '1.1', 'Impuesto Específico Combustible', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.220.1', '1.1', 'IVA Créditos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.230.1', '1.1', 'Crédito Impuesto Ley 18.211', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.240.1', '1.1', 'Crédito Impuesto Específico', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.250.1', '1.1', 'Crédito Impuesto Adicional', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.260.1', '1.1', 'Impuestos Diferidos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante ', '1.1.270.1', '1.1', 'Gastos pagados por anticipados', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.280.1', '1.1', 'Otros Activos Circulantes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.290.1', '1.1', 'Contratos Leasing', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Circulante', '1.1.300.1', '1.1', 'Activos para  Leasing', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'XXXXXX', 'XXXXXX', '1.1.310.1', NULL, 'Pago Provisional Mensual (PPM)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2', NULL, 'Activos Fijos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.10.1', '1.2', 'Terrenos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.20.1', '1.2', 'Construcciones y Obras de Infraestructura.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.30.1', '1.2', 'Maquinarias y Equipos.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.40.1', '1.2', 'Muebles y Utiles.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.50.1', '1.2', 'Activos en Leasing.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.60.1', '1.2', 'Otros Activos Fijos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Fijo', '1.2.70.1', '1.2', 'Mayor Valor Retasación Técnica del Activo Fijo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Complementaria de AF', '1.2.80.1', '1.2', 'Depreciación Acumulada', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3', NULL, 'Otros Activos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.10.1', '1.3', 'Cuentas Particulares', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.20.1', '1.3', 'Inversión en Empresas Relacionadas.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.30.1', '1.3', 'Inversión en otras Sociedades.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros ', '1.3.40.1', '1.3', 'Deudores largo Plazo.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.50.1', '1.3', 'Documentos y Cuentas por Cobrar a Empresas Relacionada Largo Plazo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.60.1', '1.3', 'Impuestos Diferidos Largo Plazo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.70.1', '1.3', 'Intangibles', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.80.1', '1.3', 'Otros Activos. ', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.90.1', '1.3', 'Otros Activos Trabajadores', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.100.1', '1.3', 'Contratos de Leasing de Largo Plazo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.110.1', '1.3', 'Inversión Ley Arica', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Activo', 'Otros', '1.3.120.1', '1.3', 'Inversión Ley Austral', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Complementaria de Ac', 'Otros', '1.3.130.1', '1.3', 'Amortización (Acumulada)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1', NULL, 'Total Pasivos Circulantes', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.10.1', '2.1', 'Obligaciones con Bancos e Instituciones Financieras', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.20.1', '2.1', 'Obligaciones con el público (pagarés)', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.30.1', '2.1', 'Cuentas y Documentos por pagar.  ', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.40.1', '2.1', 'Documentos y Cuentas por Pagar Empresas Relacionadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.50.1', '2.1', 'Documentos y Cuentas por Pagar Empresas No Relacionadas', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.60.1', '2.1', 'Cuenta Corriente Comitente', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.70.1', '2.1', 'Acreedores Varios', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.80.1', '2.1', 'Obligaciones o Acreedores por Leasing porción C/P', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.90.1', '2.1', 'Intereses diferidos por Leasing', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.100.1', '2.1', 'Provisiones', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.110.1', '2.1', 'Remuneraciones por Pagar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.120.1', '2.1', 'Entidades Previsionales por Pagar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.130.1', '2.1', 'Impuesto Único Por Pagar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.140.1', '2.1', 'Retenciones por Pagar  ', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.150.1', '2.1', 'Impuesto a la Renta por Pagar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.160.1', '2.1', ' Otros Impuesto Por Pagar', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.170.1', '2.1', 'IVA Débitos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.180.1', '2.1', 'Impuesto Adicional Débitos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.190.1', '2.1', 'Impuesto Ley 18.211 Débitos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.200.1', '2.1', 'Impuestos Diferidos', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.210.1', '2.1', 'Ingresos percibidos por adelantado.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.220.1', '2.1', 'Depósitos Garantía de Envases', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'Circulante', '2.1.230.1', '2.1', 'Otros Pasivos Circulantes.', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'largo plazo ', '2.2', NULL, 'Pasivos Largo Plazo', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'largo plazo', '2.2.10.1', '2.2', 'Obligaciones con bancos e Instituciones Financieras L/P', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'Pasivo', 'largo plazo', '2.2.20.1', '2.2', 'Obligaciones con el público Largo Plazo (Bonos)', 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 ('PC-MIPYME', 'XXXXXX', 'XXXXXX', '3', NULL, 'Patrimonio', 1, __ENTITY__);
INSERT INTO llx_accounting_account (fk_pcg_version, pcg_type, pcg_subtype, account_number, account_parent, label, active, entity) VALUES ('PC-MIPYME', 'XXXXXX', 'XXXXXX', '3.1', NULL, 'Capital', 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 ('PC-MIPYME', 'Resultado', 'Pérdida', '4.5.70.1', '4.5', 'Gastos aceptado por Donaciones por fines Sociales', 1, __ENTITY__);
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