id,code,name,user_type_id:id,reconcile,chart_template_id:id 1101,1101,costi di impianto ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1106,1106,software ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1108,1108,avviamento ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1111,1111,fondo ammortamento costi di impianto ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1116,1116,fondo ammortamento software ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1118,1118,fondo ammortamento avviamento ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1201,1201,fabbricati ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1202,1202,impianti e macchinari ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1204,1204,attrezzature commerciali ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1205,1205,macchine d'ufficio ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1206,1206,arredamento ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1207,1207,automezzi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1208,1208,imballaggi durevoli ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1211,1211,fondo ammortamento fabbricati ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1212,1212,fondo ammortamento impianti e macchinari ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1214,1214,fondo ammortamento attrezzature commerciali ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1215,1215,fondo ammortamento macchine d'ufficio ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1216,1216,fondo ammortamento arredamento ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1217,1217,fondo ammortamento automezzi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1218,1218,fondo ammortamento imballaggi durevoli ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1220,1220,fornitori immobilizzazioni c/acconti ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1301,1301,mutui attivi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1401,1401,materie di consumo ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1404,1404,merci ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1410,1410,fornitori c/acconti ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1501,1501,crediti v/clienti ,account.data_account_type_receivable,TRUE,l10n_it_chart_template_generic 1502,1502,crediti commerciali diversi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1503,1503,clienti c/spese anticipate ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1505,1505,cambiali attive ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1506,1506,cambiali allo sconto ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1507,1507,cambiali all'incasso ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1509,1509,fatture da emettere ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1510,1510,crediti insoluti ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1511,1511,cambiali insolute ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1531,1531,crediti da liquidare ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1540,1540,fondo svalutazione crediti ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1541,1541,fondo rischi su crediti ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1601,1601,IVA n/credito ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1602,1602,IVA c/acconto ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1605,1605,crediti per IVA ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1607,1607,imposte c/acconto ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1608,1608,crediti per imposte ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1609,1609,crediti per ritenute subite ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1610,1610,crediti per cauzioni ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1620,1620,personale c/acconti ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1630,1630,crediti v/istituti previdenziali ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1640,1640,debitori diversi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1901,1901,ratei attivi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 1902,1902,risconti attivi ,account.data_account_type_current_assets,TRUE,l10n_it_chart_template_generic 2101,2101,patrimonio netto ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2102,2102,utile d'esercizio ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2103,2103,perdita d'esercizio ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2104,2104,prelevamenti extra gestione ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2105,2105,titolare c/ritenute subite ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2201,2201,fondo per imposte ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2204,2204,fondo responsabilitĂ  civile ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2205,2205,fondo spese future ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2211,2211,fondo manutenzioni programmate ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2301,2301,debiti per TFRL ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2410,2410,mutui passivi ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2411,2411,banche c/sovvenzioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2420,2420,banche c/c passivi ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2421,2421,banche c/RIBA all'incasso ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2422,2422,banche c/cambiali all'incasso ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2423,2423,banche c/anticipi su fatture ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2440,2440,debiti v/altri finanziatori ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2501,2501,debiti v/fornitori ,account.data_account_type_payable,TRUE,l10n_it_chart_template_generic 2503,2503,cambiali passive ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2520,2520,fatture da ricevere ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2521,2521,debiti da liquidare ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2530,2530,clienti c/acconti ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2601,2601,IVA n/debito ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2602,2602,debiti per ritenute da versare ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2605,2605,erario c/IVA ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2606,2606,debiti per imposte ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2619,2619,debiti per cauzioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2620,2620,personale c/retribuzioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2621,2621,personale c/liquidazioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2622,2622,clienti c/cessione ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2630,2630,debiti v/istituti previdenziali ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2640,2640,creditori diversi ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2701,2701,ratei passivi ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2702,2702,risconti passivi ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2801,2801,bilancio di apertura ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2802,2802,bilancio di chiusura ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2810,2810,IVA c/liquidazioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2811,2811,istituti previdenziali ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2901,2901,beni di terzi ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2902,2902,depositanti beni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2911,2911,merci da ricevere ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2912,2912,fornitori c/impegni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2913,2913,impegni per beni in leasing ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2914,2914,creditori c/leasing ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2916,2916,clienti c/impegni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2917,2917,merci da consegnare ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2921,2921,rischi per effetti scontati ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2922,2922,banche c/effetti scontati ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2926,2926,rischi per fideiussioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2927,2927,creditori per fideiussioni ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2931,2931,rischi per avalli ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 2932,2932,creditori per avalli ,account.data_account_type_current_liabilities,TRUE,l10n_it_chart_template_generic 3101,3101,merci c/vendite ,account.data_account_type_revenue,TRUE,l10n_it_chart_template_generic 3103,3103,rimborsi spese di vendita ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3110,3110,resi su vendite ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3111,3111,ribassi e abbuoni passivi ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3112,3112,premi su vendite ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3201,3201,fitti attivi ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3202,3202,proventi vari ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3210,3210,arrotondamenti attivi ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3220,3220,plusvalenze ordinarie diverse ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3230,3230,sopravvenienze attive ordinarie diverse ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 3240,3240,insussistenze attive ordinarie diverse ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 4101,4101,merci c/acquisti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4102,4102,materie di consumo c/acquisti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4105,4105,merci c/apporti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4110,4110,resi su acquisti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4111,4111,ribassi e abbuoni attivi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4112,4112,premi su acquisti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4121,4121,merci c/esistenze iniziali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4122,4122,materie di consumo c/esistenze iniziali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4131,4131,merci c/rimanenze finali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4132,4132,materie di consumo c/rimanenze finali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4201,4201,costi di trasporto ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4202,4202,costi per energia ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4203,4203,costi di pubblicitĂ  ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4204,4204,costi di consulenze ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4205,4205,costi postali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4206,4206,costi telefonici ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4207,4207,costi di assicurazione ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4208,4208,costi di vigilanza ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4209,4209,costi per i locali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4210,4210,costi di esercizio automezzi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4211,4211,costi di manutenzione e riparazione ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4212,4212,provvigioni passive ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4213,4213,spese di incasso ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4301,4301,fitti passivi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4302,4302,canoni di leasing ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4401,4401,salari e stipendi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4402,4402,oneri sociali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4403,4403,TFRL ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4404,4404,altri costi per il personale ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4501,4501,ammortamento costi di impianto ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4506,4506,ammortamento software ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4508,4508,ammortamento avviamento ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4601,4601,ammortamento fabbricati ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4602,4602,ammortamento impianti e macchinari ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4604,4604,ammortamento attrezzature commerciali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4605,4605,ammortamento macchine d'ufficio ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4606,4606,ammortamento arredamento ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4607,4607,ammortamento automezzi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4608,4608,ammortamento imballaggi durevoli ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4701,4701,svalutazioni immobilizzazioni immateriali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4702,4702,svalutazioni immobilizzazioni materiali ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4706,4706,svalutazione crediti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4814,4814,accantonamento per responsabilitĂ  civile ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4821,4821,accantonamento per spese future ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4823,4823,accantonamento per manutenzioni programmate ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4901,4901,oneri fiscali diversi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4903,4903,oneri vari ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4905,4905,perdite su crediti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4910,4910,arrotondamenti passivi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4920,4920,minusvalenze ordinarie diverse ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4930,4930,sopravvenienze passive ordinarie diverse ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 4940,4940,insussistenze passive ordinarie diverse ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 5110,5110,interessi attivi v/clienti ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 5115,5115,interessi attivi bancari ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 5116,5116,interessi attivi postali ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 5140,5140,proventi finanziari diversi ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 5201,5201,interessi passivi v/fornitori ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 5202,5202,interessi passivi bancari ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 5203,5203,sconti passivi bancari ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 5210,5210,interessi passivi su mutui ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 5240,5240,oneri finanziari diversi ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 7101,7101,plusvalenze straordinarie ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 7102,7102,sopravvenienze attive straordinarie ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 7103,7103,insussistenze attive straordinarie ,account.data_account_type_other_income,TRUE,l10n_it_chart_template_generic 7201,7201,minusvalenze straordinarie ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 7202,7202,sopravvenienze passive straordinarie ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 7203,7203,insussistenze passive straordinarie ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 7204,7204,imposte esercizi precedenti ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 8101,8101,imposte dell'esercizio ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 9101,9101,conto di risultato economico ,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic 9102,9102,stato patrimoniale,account.data_account_type_expenses,TRUE,l10n_it_chart_template_generic