{
  "countryCode": "gt",
  "name": "Guatemala - Cuentas",
  "tree": {
    "Activos": {
      "Activo Corriente": {
        "Activos Biol\u00f3gicos": {
          "Activos Biol\u00f3gicos a Valor Razonable": {
            "Animales": {
              "accountNumber": "1.5.2.1",
              "accountType": "Stock",
              "isGroup": true
            },
            "Plantas": {
              "accountNumber": "1.5.2.2",
              "accountType": "Stock",
              "isGroup": true
            },
            "accountNumber": "1.5.2",
            "accountType": "Stock"
          },
          "Activos Biol\u00f3gicos al Costo": {
            "accountNumber": "1.5.1",
            "accountType": "Stock",
            "isGroup": true
          },
          "accountNumber": "1.5",
          "accountType": "Stock"
        },
        "Activos Corrientes Adicionales": {
          "Activos Diferidos o Restringidos": {
            "Cr\u00e9dito Fiscal (IVA Por Cobrar)": {
              "accountNumber": "1.1.2.1",
              "accountType": "Chargeable",
              "isGroup": true
            },
            "accountNumber": "1.1.2",
            "accountType": "Chargeable"
          },
          "Inversiones Corrientes no Clasificados como Equivalentes de Caja y Bancos": {
            "accountNumber": "1.1.1"
          },
          "accountNumber": "1.1",
          "accountType": "Chargeable"
        },
        "Activos Devengables y Otros Activos": {
          "Activos Adicionales y Otros": {
            "accountNumber": "1.6.6",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Cobrables Relacionados con Impuestos": {
            "accountNumber": "1.6.2",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Contratos de Construccion": {
            "accountNumber": "1.6.4",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Costos de Montaje": {
            "accountNumber": "1.6.5",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Pagos Anticipados y Otros Activos Circulantes": {
            "Seguro Pagado Anticipadamente": {
              "accountNumber": "1.6.1.0",
              "accountType": "Chargeable"
            },
            "accountNumber": "1.6.1",
            "accountType": "Chargeable"
          },
          "Proveedores de Servicio": {
            "accountNumber": "1.6.3",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "accountNumber": "1.6",
          "accountType": "Chargeable"
        },
        "Activos Financieros": {
          "Activos Financieros Clasificados por Designaci\u00f3n": {
            "accountNumber": "1.4.6",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Activos Financieros Derivados": {
            "accountNumber": "1.4.3",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Inversion o Participaci\u00f3n Accionaria en Empresas Afiliadas": {
            "accountNumber": "1.4.1",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Inversiones Burs\u00e1tiles e Instrumentos Financieros": {
            "accountNumber": "1.4.2",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Otros Activos Financieros": {
            "accountNumber": "1.4.4",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Provisi\u00f3n por Riesgo de Cr\u00e9dito (agregado) (Contra-activo)": {
            "accountNumber": "1.4.5",
            "accountType": "Round Off",
            "isGroup": true
          },
          "accountNumber": "1.4",
          "accountType": "Chargeable"
        },
        "Activos Intangibles": {
          "accountNumber": "1.3",
          "accountType": "Chargeable",
          "isGroup": true
        },
        "Caja y Equivalentes": {
          "Caja": {
            "accountNumber": "1.9.1",
            "accountType": "Cash",
            "isGroup": true
          },
          "Equivalentes de Efectivo (Bancos)": {
            "Bancos Internacionales": {
              "HSBC": {
                "accountNumber": "1.9.2.2.1",
                "accountType": "Bank"
              },
              "accountNumber": "1.9.2.2",
              "accountType": "Bank"
            },
            "Bancos Nacionales": {
              "Banco Agromercantil de Guatemala": {
                "accountNumber": "1.9.2.1.2",
                "accountType": "Bank"
              },
              "Banco G&T Continental": {
                "accountNumber": "1.9.2.1.5",
                "accountType": "Bank"
              },
              "Banco Industrial": {
                "accountNumber": "1.9.2.1.1",
                "accountType": "Bank",
                "isGroup": true
              },
              "Banco Internacional": {
                "accountNumber": "1.9.2.1.6",
                "accountType": "Bank"
              },
              "Banco Prom\u00e9rica": {
                "accountNumber": "1.9.2.1.3",
                "accountType": "Bank"
              },
              "Banco de Am\u00e9rica Central": {
                "accountNumber": "1.9.2.1.4",
                "accountType": "Bank"
              },
              "Banco de Desarrollo Rural": {
                "accountNumber": "1.9.2.1.7",
                "accountType": "Bank"
              },
              "Banco de los Trabajadores": {
                "accountNumber": "1.9.2.1.8",
                "accountType": "Bank"
              },
              "Vivibanco": {
                "accountNumber": "1.9.2.1.9",
                "accountType": "Bank"
              },
              "accountNumber": "1.9.2.1",
              "accountType": "Bank"
            },
            "Cadena de Bloques (Blockchain)": {
              "Billetera Bitcoin 1234567890abcdefg": {
                "accountNumber": "1.9.2.3.1",
                "accountType": "Cash"
              },
              "accountNumber": "1.9.2.3",
              "accountType": "Cash"
            },
            "accountNumber": "1.9.2",
            "accountType": "Bank"
          },
          "Inversiones a Corto Plazo": {
            "accountNumber": "1.9.3",
            "accountType": "Bank",
            "isGroup": true
          },
          "Otros Equivalentes de Caja y Bancos": {
            "accountNumber": "1.9.4",
            "accountType": "Cash",
            "isGroup": true
          },
          "accountNumber": "1.9",
          "accountType": "Bank"
        },
        "Cobrables": {
          "Activos bajo Contrato": {
            "accountNumber": "1.8.2",
            "accountType": "Receivable",
            "isGroup": true
          },
          "Ajustes": {
            "accountNumber": "1.8.4",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "Otras Cuentas por Cobrar": {
            "Cuentas Por Cobrar Compa\u00f1\u00edas Afiliadas": {
              "Compa\u00f1\u00eda subsidiaria (EJEMPLO)": {
                "accountNumber": "1.8.3.2.1",
                "accountType": "Receivable"
              },
              "accountNumber": "1.8.3.2",
              "accountType": "Receivable"
            },
            "Cuentas por Cobrar a Empleados": {
              "Prestamo EJEMPLO": {
                "accountNumber": "1.8.3.3.1",
                "accountType": "Receivable"
              },
              "accountNumber": "1.8.3.3",
              "accountType": "Receivable"
            },
            "Cuentas por Cobrar a Otras Entidades no Afiliadas": {
              "Compa\u00f1\u00eda No Afiliada (EJEMPLO)": {
                "accountNumber": "1.8.3.1.1",
                "accountType": "Receivable"
              },
              "accountNumber": "1.8.3.1",
              "accountType": "Receivable"
            },
            "accountNumber": "1.8.3",
            "accountType": "Receivable"
          },
          "Ventas al Cr\u00e9dito": {
            "accountNumber": "1.8.1",
            "accountType": "Receivable",
            "isGroup": true
          },
          "accountNumber": "1.8",
          "accountType": "Receivable"
        },
        "Impuestos por Cobrar": {
          "Retenciones de IVA recibidas": {}
        },
        "Inventario": {
          "Art\u00edculos de Inventario Adicionales": {
            "accountNumber": "1.7.8",
            "accountType": "Stock",
            "isGroup": true
          },
          "Combustibles": {
            "accountNumber": "1.7.5",
            "accountType": "Stock",
            "isGroup": true
          },
          "Inventarios Pignorados Como Garant\u00eda de Pasivo": {
            "accountNumber": "1.7.10",
            "accountType": "Stock",
            "isGroup": true
          },
          "Inventarios a Valor Razonable Menos Costos de Venta": {
            "accountNumber": "1.7.11",
            "accountType": "Stock",
            "isGroup": true
          },
          "Materia Prima": {
            "accountNumber": "1.7.1",
            "accountType": "Stock",
            "isGroup": true
          },
          "Mercader\u00eda (Mercanc\u00edas)": {
            "accountNumber": "1.7.2",
            "accountType": "Stock",
            "isGroup": true
          },
          "Otros Inventarios": {
            "Merma o Ajuste de Inventario": {
              "accountNumber": "1.7.9.1",
              "accountType": "Stock Adjustment",
              "isGroup": true
            },
            "accountNumber": "1.7.9",
            "accountType": "Stock"
          },
          "Producto Terminado": {
            "accountNumber": "1.7.7",
            "accountType": "Stock",
            "isGroup": true
          },
          "Repuestos": {
            "Respuestos en Transito": {
              "accountNumber": "1.7.4.0",
              "accountType": "Stock",
              "isGroup": true
            },
            "accountNumber": "1.7.4",
            "accountType": "Stock"
          },
          "Suministros de Producci\u00f3n y Consumibles": {
            "accountNumber": "1.7.3",
            "accountType": "Stock",
            "isGroup": true
          },
          "Trabajo en Progeso": {
            "accountNumber": "1.7.6",
            "accountType": "Stock",
            "isGroup": true
          },
          "accountNumber": "1.7",
          "accountType": "Stock"
        },
        "Inversion en Propiedades": {
          "Inversion Inmobiliaria Bajo Construccion": {
            "accountNumber": "1.2.1",
            "accountType": "Chargeable"
          },
          "Inversion Inmobiliaria Construida": {
            "accountNumber": "1.2.2",
            "accountType": "Chargeable",
            "isGroup": true
          },
          "accountNumber": "1.2",
          "accountType": "Chargeable"
        },
        "accountNumber": "1.0"
      },
      "No Corriente": {
        "Activos Fijos": {
          "accountType": "Fixed Asset"
        },
        "Cargos Diferidos": {}
      },
      "accountNumber": "1",
      "rootType": "Asset"
    },
    "Costos": {
      "Costo de Ventas": {
        "accountType": "Cost of Goods Sold"
      },
      "Costos Incluidos en la Valuaci\u00f3n": {
        "accountType": "Expenses Included In Valuation"
      },
      "Merma o Ajuste de Inventario": {
        "accountType": "Stock Adjustment"
      },
      "accountNumber": "5",
      "rootType": "Expense"
    },
    "Gastos": {
      "Alquileres": {},
      "Depreciaciones": {
        "accountType": "Depreciation"
      },
      "Gastos Diversos": {},
      "Gastos de Personal": {},
      "Honorarios Profesionales": {},
      "Mantenimiento": {},
      "Seguros": {},
      "Servicios B\u00e1sicos": {},
      "accountNumber": "6",
      "rootType": "Expense"
    },
    "Ingresos": {
      "Productos": {},
      "Servicios": {},
      "accountNumber": "4",
      "rootType": "Income"
    },
    "Otros Gastos y Productos Financieros": {
      "Otros Gastos": {
        "Otros Gastos y Productos Financieros 2": {
          "Intereses 1": {},
          "Otros Gastos Financieros 1": {}
        }
      },
      "Otros Ingresos": {
        "Otros Gastos y Productos Financieros 1": {
          "Intereses": {},
          "Otros Gastos Financieros": {}
        }
      },
      "accountNumber": "7",
      "rootType": "Expense"
    },
    "Pasivos": {
      "Pasivo Corriente": {
        "Acreedores 1": {
          "accountType": "Payable"
        },
        "Cuentas por Pagar": {},
        "Impuestos por Pagar": {},
        "Otras Cuentas por Pagar": {},
        "Prestaciones": {},
        "Proveedores": {
          "Inventario Recibido pero No Cobrado": {
            "accountType": "Stock Received But Not Billed"
          }
        },
        "Sueldos por Liquidar": {}
      },
      "Pasivo No Corriente": {
        "Acreedores": {},
        "Provisi\u00f3n para Indemnizaciones": {}
      },
      "accountNumber": "2",
      "rootType": "Liability"
    },
    "Patrimonio": {
      "Capital": {},
      "Resultados del Ejercicio": {},
      "Utilidades Retenidas": {},
      "accountNumber": "3",
      "rootType": "Asset"
    }
  }
}
