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feat(nexa_coa_setup): chart of accounts — 128 accounts across 1-6xxxxx

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Renumbered to avoid collisions with pre-loaded l10n_ca codes:
- Due From Shareholder/Associated: 115xxx → 119xxx range (115100/115110 already
  held l10n_ca AR control accounts with 240 postings)
- Cloud Infrastructure: 511100 → 511105 (511100 was l10n_ca 'Inside Purchases'
  with 1 historical posting)

All other 28 colliding l10n_ca codes (118xxx, 213xxx, 214xxx, 221xxx, 311xxx,
411xxx, 413xxx, 511110-511210, 512100-512200, 611100-300, 612xxx) had zero
postings and were cleared in-place by suffixing existing codes with '.OLD'
via a one-off odoo-shell script on staging.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
gsinghpal
2026-05-12 18:50:00 -04:00
parent 3a41370189
commit 3c2fb22346
1 changed files with 803 additions and 0 deletions
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803
nexa_coa_setup/data/01_account_account.xml
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@@ -1,5 +1,808 @@
<?xml version="1.0" encoding="utf-8"?>
<odoo>
<data noupdate="0">
<!-- ============================================================ -->
<!-- 1xxxxx — ASSETS -->
<!-- ============================================================ -->
<!-- NOTE: 115100 is l10n_ca "Customers Account" (240 postings — AR control) — kept as l10n_ca.
115110 is l10n_ca "Customers Account (PoS)" — kept.
Nexa intercompany receivables live in the 119xxx range to avoid all collisions. -->
<record id="acct_119100" model="account.account">
<field name="code">119100</field>
<field name="name">Due From Shareholder — Gurpreet</field>
<field name="account_type">asset_current</field>
<field name="reconcile" eval="True"/>
</record>
<record id="acct_119900" model="account.account">
<field name="code">119900</field>
<field name="name">Due From Associated Corporations</field>
<field name="account_type">asset_current</field>
<field name="reconcile" eval="True"/>
</record>
<record id="acct_118100" model="account.account">
<field name="code">118100</field>
<field name="name">HST/GST Input Tax Credit (ITC) Receivable</field>
<field name="account_type">asset_current</field>
</record>
<record id="acct_118200" model="account.account">
<field name="code">118200</field>
<field name="name">HST/GST Instalments Paid</field>
<field name="account_type">asset_current</field>
</record>
<record id="acct_118300" model="account.account">
<field name="code">118300</field>
<field name="name">QST Input Tax Refund Receivable</field>
<field name="account_type">asset_current</field>
</record>
<record id="acct_151100" model="account.account">
<field name="code">151100</field>
<field name="name">Computer Hardware &amp; Equipment (CCA Class 50)</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_151200" model="account.account">
<field name="code">151200</field>
<field name="name">Office Furniture &amp; Equipment (CCA Class 8)</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_151300" model="account.account">
<field name="code">151300</field>
<field name="name">Vehicles (CCA Class 10/10.1)</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_151400" model="account.account">
<field name="code">151400</field>
<field name="name">Leasehold Improvements (CCA Class 13)</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_151500" model="account.account">
<field name="code">151500</field>
<field name="name">Acquired Software &amp; Intangibles (CCA Class 14.1)</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_151600" model="account.account">
<field name="code">151600</field>
<field name="name">Tools &amp; Small Equipment &lt;$500 (CCA Class 12)</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_154100" model="account.account">
<field name="code">154100</field>
<field name="name">Acc. Depreciation — Computer Hardware</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_154200" model="account.account">
<field name="code">154200</field>
<field name="name">Acc. Depreciation — Office Furniture</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_154300" model="account.account">
<field name="code">154300</field>
<field name="name">Acc. Depreciation — Vehicles</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_154400" model="account.account">
<field name="code">154400</field>
<field name="name">Acc. Depreciation — Leasehold Improvements</field>
<field name="account_type">asset_fixed</field>
</record>
<record id="acct_154500" model="account.account">
<field name="code">154500</field>
<field name="name">Acc. Depreciation — Acquired Software</field>
<field name="account_type">asset_fixed</field>
</record>
<!-- ============================================================ -->
<!-- 2xxxxx — LIABILITIES -->
<!-- ============================================================ -->
<record id="acct_213100" model="account.account">
<field name="code">213100</field>
<field name="name">HST/GST Collected on Sales</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_213500" model="account.account">
<field name="code">213500</field>
<field name="name">QST Collected on Sales</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_214100" model="account.account">
<field name="code">214100</field>
<field name="name">Net HST/GST Payable</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_215100" model="account.account">
<field name="code">215100</field>
<field name="name">Source Deductions Payable — Federal Tax</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_215200" model="account.account">
<field name="code">215200</field>
<field name="name">Source Deductions Payable — CPP</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_215300" model="account.account">
<field name="code">215300</field>
<field name="name">Source Deductions Payable — EI</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_216100" model="account.account">
<field name="code">216100</field>
<field name="name">Corporate Income Tax — Federal Payable</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_216200" model="account.account">
<field name="code">216200</field>
<field name="name">Corporate Income Tax — Provincial Payable</field>
<field name="account_type">liability_current</field>
</record>
<record id="acct_216300" model="account.account">
<field name="code">216300</field>
<field name="name">Corporate Tax Instalments Paid</field>
<field name="account_type">asset_current</field>
</record>
<record id="acct_221100" model="account.account">
<field name="code">221100</field>
<field name="name">Due To Shareholder — Gurpreet (short-term)</field>
<field name="account_type">liability_current</field>
<field name="reconcile" eval="True"/>
</record>
<record id="acct_221200" model="account.account">
<field name="code">221200</field>
<field name="name">Shareholder Loan — Gurpreet (long-term)</field>
<field name="account_type">liability_non_current</field>
<field name="reconcile" eval="True"/>
</record>
<record id="acct_222900" model="account.account">
<field name="code">222900</field>
<field name="name">Due To Associated Corporations</field>
<field name="account_type">liability_current</field>
<field name="reconcile" eval="True"/>
</record>
<!-- ============================================================ -->
<!-- 3xxxxx — EQUITY -->
<!-- ============================================================ -->
<record id="acct_311100" model="account.account">
<field name="code">311100</field>
<field name="name">Share Capital — Common Shares</field>
<field name="account_type">equity</field>
</record>
<record id="acct_311200" model="account.account">
<field name="code">311200</field>
<field name="name">Share Capital — Preferred Shares</field>
<field name="account_type">equity</field>
</record>
<record id="acct_311300" model="account.account">
<field name="code">311300</field>
<field name="name">Contributed Surplus</field>
<field name="account_type">equity</field>
</record>
<record id="acct_321100" model="account.account">
<field name="code">321100</field>
<field name="name">Retained Earnings — Current Year</field>
<field name="account_type">equity</field>
</record>
<record id="acct_321200" model="account.account">
<field name="code">321200</field>
<field name="name">Retained Earnings — Prior Years</field>
<field name="account_type">equity</field>
</record>
<record id="acct_321900" model="account.account">
<field name="code">321900</field>
<field name="name">Dividends Declared</field>
<field name="account_type">equity</field>
</record>
<!-- ============================================================ -->
<!-- 4xxxxx — REVENUE -->
<!-- ============================================================ -->
<record id="acct_411100" model="account.account">
<field name="code">411100</field>
<field name="name">SaaS Subscription Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_411200" model="account.account">
<field name="code">411200</field>
<field name="name">Hosting &amp; Infrastructure Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_411300" model="account.account">
<field name="code">411300</field>
<field name="name">Support &amp; Maintenance Contracts Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_411400" model="account.account">
<field name="code">411400</field>
<field name="name">Domain/SSL/Renewal Pass-through Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_411500" model="account.account">
<field name="code">411500</field>
<field name="name">Setup / Onboarding Fees Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_412100" model="account.account">
<field name="code">412100</field>
<field name="name">Custom Software Development Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_412200" model="account.account">
<field name="code">412200</field>
<field name="name">Custom Web Application Development Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_412300" model="account.account">
<field name="code">412300</field>
<field name="name">Custom Website Development Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_412400" model="account.account">
<field name="code">412400</field>
<field name="name">ERP Implementation &amp; Customization Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_412500" model="account.account">
<field name="code">412500</field>
<field name="name">Mobile App Development Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_412600" model="account.account">
<field name="code">412600</field>
<field name="name">Business App / Integration Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_413100" model="account.account">
<field name="code">413100</field>
<field name="name">Consulting &amp; Advisory Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_413200" model="account.account">
<field name="code">413200</field>
<field name="name">Training &amp; Workshops Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_413300" model="account.account">
<field name="code">413300</field>
<field name="name">Technical Support — Per-incident / Hourly Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_414100" model="account.account">
<field name="code">414100</field>
<field name="name">Third-party Software Resale Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_414200" model="account.account">
<field name="code">414200</field>
<field name="name">Hardware Resale Revenue</field>
<field name="account_type">income</field>
</record>
<record id="acct_419100" model="account.account">
<field name="code">419100</field>
<field name="name">Sales Discounts</field>
<field name="account_type">income</field>
</record>
<record id="acct_419200" model="account.account">
<field name="code">419200</field>
<field name="name">Sales Returns &amp; Refunds</field>
<field name="account_type">income</field>
</record>
<record id="acct_419300" model="account.account">
<field name="code">419300</field>
<field name="name">Bad Debt Recovery</field>
<field name="account_type">income_other</field>
</record>
<!-- ============================================================ -->
<!-- 5xxxxx — DIRECT COSTS (COGS) -->
<!-- ============================================================ -->
<!-- NOTE: 511100 was "Inside Purchases" in l10n_ca (1 posting from legacy bookkeeping) — kept as l10n_ca.
Cloud Infrastructure sits at 511105 to avoid collision. -->
<record id="acct_511105" model="account.account">
<field name="code">511105</field>
<field name="name">Cloud Infrastructure (AWS, Hetzner, OVH, DigitalOcean, Linode)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511110" model="account.account">
<field name="code">511110</field>
<field name="name">CDN &amp; Edge Services (Cloudflare, Fastly)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511120" model="account.account">
<field name="code">511120</field>
<field name="name">Backup &amp; Storage Services</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511130" model="account.account">
<field name="code">511130</field>
<field name="name">Database &amp; Backend Services (Supabase, hosted Postgres, Redis)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511140" model="account.account">
<field name="code">511140</field>
<field name="name">Monitoring &amp; Observability (customer-facing only)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511150" model="account.account">
<field name="code">511150</field>
<field name="name">SSL Certificates &amp; Domains (wholesale for resale)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511160" model="account.account">
<field name="code">511160</field>
<field name="name">DNS &amp; Email Hosting (wholesale for resale)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511200" model="account.account">
<field name="code">511200</field>
<field name="name">Third-party API Costs (Twilio, SendGrid, OpenAI)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_511210" model="account.account">
<field name="code">511210</field>
<field name="name">Per-customer Licensing &amp; Royalties</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_512100" model="account.account">
<field name="code">512100</field>
<field name="name">Subcontracted Labour — Canadian (T4A) — SR&amp;ED-eligible</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_512110" model="account.account">
<field name="code">512110</field>
<field name="name">Subcontracted Labour — Foreign — NOT SR&amp;ED-eligible</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_512200" model="account.account">
<field name="code">512200</field>
<field name="name">Project-specific Software &amp; Licenses</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_512300" model="account.account">
<field name="code">512300</field>
<field name="name">Project Travel &amp; Onsite (rebilled)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_512400" model="account.account">
<field name="code">512400</field>
<field name="name">Project Hardware (passed through)</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_513100" model="account.account">
<field name="code">513100</field>
<field name="name">Cost of Software Resold</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_513200" model="account.account">
<field name="code">513200</field>
<field name="name">Cost of Hardware Resold</field>
<field name="account_type">expense_direct_cost</field>
</record>
<record id="acct_519100" model="account.account">
<field name="code">519100</field>
<field name="name">COGS Adjustments / Write-offs</field>
<field name="account_type">expense_direct_cost</field>
</record>
<!-- ============================================================ -->
<!-- 6xxxxx — OPERATING EXPENSES -->
<!-- ============================================================ -->
<record id="acct_611100" model="account.account">
<field name="code">611100</field>
<field name="name">Salaries &amp; Wages — Development (SR&amp;ED-eligible)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611200" model="account.account">
<field name="code">611200</field>
<field name="name">Salaries &amp; Wages — Sales &amp; Marketing</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611300" model="account.account">
<field name="code">611300</field>
<field name="name">Salaries &amp; Wages — Admin &amp; Operations</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611400" model="account.account">
<field name="code">611400</field>
<field name="name">Salary — Shareholder/Officer (Gurpreet)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611500" model="account.account">
<field name="code">611500</field>
<field name="name">Employer CPP / QPP Contributions</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611600" model="account.account">
<field name="code">611600</field>
<field name="name">Employer EI Premiums</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611700" model="account.account">
<field name="code">611700</field>
<field name="name">Employer Health Tax (EHT/QHST)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611800" model="account.account">
<field name="code">611800</field>
<field name="name">WCB / WSIB Premiums</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611900" model="account.account">
<field name="code">611900</field>
<field name="name">Employee Benefits (health, dental, group)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611950" model="account.account">
<field name="code">611950</field>
<field name="name">Bonuses &amp; Incentives</field>
<field name="account_type">expense</field>
</record>
<record id="acct_611960" model="account.account">
<field name="code">611960</field>
<field name="name">Vacation Pay Accrual</field>
<field name="account_type">expense</field>
</record>
<record id="acct_612100" model="account.account">
<field name="code">612100</field>
<field name="name">Contract Labour — Canadian (admin/marketing/freelance)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_612200" model="account.account">
<field name="code">612200</field>
<field name="name">Contract Labour — Foreign</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621100" model="account.account">
<field name="code">621100</field>
<field name="name">Rent — Commercial Office</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621200" model="account.account">
<field name="code">621200</field>
<field name="name">Home Office — Business Portion</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621300" model="account.account">
<field name="code">621300</field>
<field name="name">Utilities — Commercial</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621400" model="account.account">
<field name="code">621400</field>
<field name="name">Internet &amp; Phone — Business</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621500" model="account.account">
<field name="code">621500</field>
<field name="name">Office Supplies &amp; Consumables</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621600" model="account.account">
<field name="code">621600</field>
<field name="name">Cleaning &amp; Maintenance</field>
<field name="account_type">expense</field>
</record>
<record id="acct_621700" model="account.account">
<field name="code">621700</field>
<field name="name">Office Snacks &amp; Refreshments</field>
<field name="account_type">expense</field>
</record>
<record id="acct_631100" model="account.account">
<field name="code">631100</field>
<field name="name">Software — Productivity (M365, Slack, Notion, Linear, GitHub)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_631200" model="account.account">
<field name="code">631200</field>
<field name="name">Software — Development Tools (Cursor, Figma, IDEs)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_631300" model="account.account">
<field name="code">631300</field>
<field name="name">Software — Internal Infrastructure</field>
<field name="account_type">expense</field>
</record>
<record id="acct_631400" model="account.account">
<field name="code">631400</field>
<field name="name">Software — Security &amp; IT</field>
<field name="account_type">expense</field>
</record>
<record id="acct_631500" model="account.account">
<field name="code">631500</field>
<field name="name">Software — Sales &amp; Marketing</field>
<field name="account_type">expense</field>
</record>
<record id="acct_641100" model="account.account">
<field name="code">641100</field>
<field name="name">Advertising — Digital Ads</field>
<field name="account_type">expense</field>
</record>
<record id="acct_641200" model="account.account">
<field name="code">641200</field>
<field name="name">Advertising — Content / SEO</field>
<field name="account_type">expense</field>
</record>
<record id="acct_641300" model="account.account">
<field name="code">641300</field>
<field name="name">Trade Shows &amp; Conferences</field>
<field name="account_type">expense</field>
</record>
<record id="acct_641400" model="account.account">
<field name="code">641400</field>
<field name="name">Promotional Items / Branded Swag</field>
<field name="account_type">expense</field>
</record>
<record id="acct_641500" model="account.account">
<field name="code">641500</field>
<field name="name">Website — Own (nexasystems.ca)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_651100" model="account.account">
<field name="code">651100</field>
<field name="name">Legal Fees — General</field>
<field name="account_type">expense</field>
</record>
<record id="acct_651200" model="account.account">
<field name="code">651200</field>
<field name="name">Accounting &amp; Bookkeeping</field>
<field name="account_type">expense</field>
</record>
<record id="acct_651300" model="account.account">
<field name="code">651300</field>
<field name="name">Tax Preparation (T2, T1, GST/HST)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_651400" model="account.account">
<field name="code">651400</field>
<field name="name">Business Consulting</field>
<field name="account_type">expense</field>
</record>
<record id="acct_661100" model="account.account">
<field name="code">661100</field>
<field name="name">Insurance — Commercial General Liability</field>
<field name="account_type">expense</field>
</record>
<record id="acct_661200" model="account.account">
<field name="code">661200</field>
<field name="name">Insurance — Professional Liability / E&amp;O</field>
<field name="account_type">expense</field>
</record>
<record id="acct_661300" model="account.account">
<field name="code">661300</field>
<field name="name">Insurance — Cyber Liability</field>
<field name="account_type">expense</field>
</record>
<record id="acct_661400" model="account.account">
<field name="code">661400</field>
<field name="name">Insurance — Property</field>
<field name="account_type">expense</field>
</record>
<record id="acct_661500" model="account.account">
<field name="code">661500</field>
<field name="name">Insurance — Directors &amp; Officers</field>
<field name="account_type">expense</field>
</record>
<record id="acct_671100" model="account.account">
<field name="code">671100</field>
<field name="name">Travel — Flights, Hotels, Ground Transport</field>
<field name="account_type">expense</field>
</record>
<record id="acct_671200" model="account.account">
<field name="code">671200</field>
<field name="name">Meals &amp; Entertainment — 50% Deductible</field>
<field name="account_type">expense</field>
</record>
<record id="acct_671300" model="account.account">
<field name="code">671300</field>
<field name="name">Vehicle — Operating (gas, insurance, repairs, parking)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_671400" model="account.account">
<field name="code">671400</field>
<field name="name">Mileage Reimbursement — Personal Vehicle</field>
<field name="account_type">expense</field>
</record>
<record id="acct_681100" model="account.account">
<field name="code">681100</field>
<field name="name">Conferences &amp; Seminars (registration)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_681200" model="account.account">
<field name="code">681200</field>
<field name="name">Courses &amp; Certifications</field>
<field name="account_type">expense</field>
</record>
<record id="acct_681300" model="account.account">
<field name="code">681300</field>
<field name="name">Books &amp; Publications</field>
<field name="account_type">expense</field>
</record>
<record id="acct_681400" model="account.account">
<field name="code">681400</field>
<field name="name">Professional Memberships &amp; Dues</field>
<field name="account_type">expense</field>
</record>
<record id="acct_691100" model="account.account">
<field name="code">691100</field>
<field name="name">Bank Service Charges</field>
<field name="account_type">expense</field>
</record>
<record id="acct_691200" model="account.account">
<field name="code">691200</field>
<field name="name">Merchant Processing Fees (Stripe, PayPal, Square)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_691300" model="account.account">
<field name="code">691300</field>
<field name="name">Wire Transfer &amp; FX Fees</field>
<field name="account_type">expense</field>
</record>
<record id="acct_691400" model="account.account">
<field name="code">691400</field>
<field name="name">Interest Expense — Bank Loans / LOC</field>
<field name="account_type">expense</field>
</record>
<record id="acct_691500" model="account.account">
<field name="code">691500</field>
<field name="name">Interest Expense — Credit Cards</field>
<field name="account_type">expense</field>
</record>
<record id="acct_691600" model="account.account">
<field name="code">691600</field>
<field name="name">Late Payment Penalties — Non-deductible</field>
<field name="account_type">expense</field>
</record>
<record id="acct_699100" model="account.account">
<field name="code">699100</field>
<field name="name">Bad Debt Expense</field>
<field name="account_type">expense</field>
</record>
<record id="acct_699200" model="account.account">
<field name="code">699200</field>
<field name="name">Donations &amp; Sponsorships (deductible)</field>
<field name="account_type">expense</field>
</record>
<record id="acct_699300" model="account.account">
<field name="code">699300</field>
<field name="name">Penalties &amp; Fines — Non-deductible</field>
<field name="account_type">expense</field>
</record>
<record id="acct_699400" model="account.account">
<field name="code">699400</field>
<field name="name">Realized FX Losses</field>
<field name="account_type">expense</field>
</record>
<record id="acct_699500" model="account.account">
<field name="code">699500</field>
<field name="name">Depreciation / CCA Expense</field>
<field name="account_type">expense</field>
</record>
</data>
</odoo>