-- 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) 2005-2009 Regis Houssin        <regis.houssin@inodbox.com>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@open-dsi.fr>
--
-- 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 <https://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 ES PCG08-PYME
-- ID 4000 - 4784
-- ADD 400000 to rowid # Do no remove this comment --

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4001,'PCG08-PYME','CAPIT', '1', '0', 'Financiación básica', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4002,'PCG08-PYME','ACTIVO', '2', '0', 'Activo no corriente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4003,'PCG08-PYME','EXISTENCIAS', '3', '0', 'Existencias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4004,'PCG08-PYME','ACREEDORES_DEUDORES', '4', '0', 'Acreedores y deudores por operaciones comerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4005,'PCG08-PYME','FINAN', '5', '0', 'Cuentas financieras', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4006,'PCG08-PYME','EXPENSE', '6', '0', 'Compras y gastos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4007,'PCG08-PYME','INCOME', '7', '0', 'Ventas e ingresos', 1);

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4008, 'PCG08-PYME','CAPIT', '10', '4001', 'CAPITAL', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4009, 'PCG08-PYME','CAPIT', '100', '4008', 'Capital social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4010, 'PCG08-PYME','CAPIT', '101', '4008', 'Fondo social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4011, 'PCG08-PYME','CAPIT', '102', '4008', 'Capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4012, 'PCG08-PYME','CAPIT', '103', '4008', 'Socios por desembolsos no exigidos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4013, 'PCG08-PYME','CAPIT', '1030', '4012', 'Socios por desembolsos no exigidos capital social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4014, 'PCG08-PYME','CAPIT', '1034', '4012', 'Socios por desembolsos no exigidos capital pendiente de inscripción', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4015, 'PCG08-PYME','CAPIT', '104', '4008', 'Socios por aportaciones no dineradas pendientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4016, 'PCG08-PYME','CAPIT', '1040', '4015', 'Socios por aportaciones no dineradas pendientes capital social', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4017, 'PCG08-PYME','CAPIT', '1044', '4015', 'Socios por aportaciones no dineradas pendientes capital pendiente de inscripción', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4018, 'PCG08-PYME','CAPIT', '108', '4008', 'Acciones o participaciones propias en situaciones especiales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4019, 'PCG08-PYME','CAPIT', '109', '4008', 'Acciones o participaciones propias para reducción de capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4020, 'PCG08-PYME','CAPIT', '11', '4001', 'Reservas y otros instrumentos de patrimonio', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4021, 'PCG08-PYME','CAPIT', '110', '4020', 'Prima de emisión o asunción', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4022, 'PCG08-PYME','CAPIT', '111', '4020', 'Otros instrumentos de patrimonio neto', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4023, 'PCG08-PYME','CAPIT', '1110', '4022', 'Patrimonio neto por emisión de instrumentos financieros compuestos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4024, 'PCG08-PYME','CAPIT', '1111', '4022', 'Resto de instrumentos de patrimoio neto', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4025, 'PCG08-PYME','CAPIT', '112', '4020', 'Reserva legal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4026, 'PCG08-PYME','CAPIT', '113', '4020', 'Reservas voluntarias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4027, 'PCG08-PYME','CAPIT', '114', '4020', 'Reservas especiales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4028, 'PCG08-PYME','CAPIT', '1140', '4027', 'Reservas para acciones o participaciones de la sociedad dominante', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4029, 'PCG08-PYME','CAPIT', '1141', '4027', 'Reservas estatutarias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4030, 'PCG08-PYME','CAPIT', '1142', '4027', 'Reservas por capital amortizado', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4031, 'PCG08-PYME','CAPIT', '1143', '4027', 'Reservas por fondo de comercio', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4032, 'PCG08-PYME','CAPIT', '1144', '4028', 'Reservas por acciones propias aceptadas en garantía', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4033, 'PCG08-PYME','CAPIT', '115', '4020', 'Reservas por pérdidas y ganancias actuariales y otros ajustes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4034, 'PCG08-PYME','CAPIT', '118', '4020', 'Aportaciones de socios o propietarios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4035, 'PCG08-PYME','CAPIT', '119', '4020', 'Diferencias por ajuste del capital a euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4036, 'PCG08-PYME','CAPIT', '12', '4001', 'Resultados pendientes de aplicación', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4037, 'PCG08-PYME','CAPIT', '120', '4036', 'Remanente', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4038, 'PCG08-PYME','CAPIT', '121', '4036', 'Resultados negativos de ejercicios anteriores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4039, 'PCG08-PYME','CAPIT', '129', '4036', 'Resultado del ejercicio', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4040, 'PCG08-PYME','CAPIT', '13', '4001', 'Subvenciones, donaciones y ajustes por cambio de valor', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4041, 'PCG08-PYME','CAPIT', '130', '4040', 'Subvenciones oficiales de capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4042, 'PCG08-PYME','CAPIT', '131', '4040', 'Donaciones y legados de capital', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4043, 'PCG08-PYME','CAPIT', '132', '4040', 'Otras subvenciones, donaciones y legados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4044, 'PCG08-PYME','CAPIT', '133', '4040', 'Ajustes por valoración en activos financieros disponibles para la venta', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4045, 'PCG08-PYME','CAPIT', '134', '4040', 'Operaciones de cobertura', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4046, 'PCG08-PYME','CAPIT', '1340', '4045', 'Cobertura de flujos de efectivo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4047, 'PCG08-PYME','CAPIT', '1341', '4045', 'Cobertura de una inversión neta en un negocio extranjero', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4048, 'PCG08-PYME','CAPIT', '135', '4040', 'Diferencias de conversión', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4049, 'PCG08-PYME','CAPIT', '136', '4040', 'Ajustes por valoración en activos no corrientes y grupos enajenables de elementos mantenidos para la venta', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4050, 'PCG08-PYME','CAPIT', '137', '4040', 'Ingresos fiscales a distribuir en varios ejercicios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4051, 'PCG08-PYME','CAPIT', '1370', '4050', 'Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4052, 'PCG08-PYME','CAPIT', '1371', '4050', 'Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4053, 'PCG08-PYME','CAPIT', '14', '4001', 'Provisiones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4054, 'PCG08-PYME','CAPIT', '141', '4053', 'Provisión para impuestos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4055, 'PCG08-PYME','CAPIT', '142', '4053', 'Provisión para otras responsabilidades', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4056, 'PCG08-PYME','CAPIT', '143', '4053', 'Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4057, 'PCG08-PYME','CAPIT', '145', '4053', 'Provisión para actuaciones medioambientales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4058, 'PCG08-PYME','CAPIT', '15', '4001', 'Deudas a largo plazo con características especiales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4059, 'PCG08-PYME','CAPIT', '150', '4058', 'Acciones o participaciones a largo plazo consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4060, 'PCG08-PYME','CAPIT', '153', '4058', 'Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4061, 'PCG08-PYME','CAPIT', '1533', '4060', 'Desembolsos no exigidos empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4062, 'PCG08-PYME','CAPIT', '1534', '4060', 'Desembolsos no exigidos empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4063, 'PCG08-PYME','CAPIT', '1535', '4060', 'Desembolsos no exigidos otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4064, 'PCG08-PYME','CAPIT', '1536', '4060', 'Otros desembolsos no exigidos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4065, 'PCG08-PYME','CAPIT', '154', '4058', 'Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4066, 'PCG08-PYME','CAPIT', '1543', '4065', 'Aportaciones no dinerarias pendientes empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4067, 'PCG08-PYME','CAPIT', '1544', '4065', 'Aportaciones no dinerarias pendientes empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4068, 'PCG08-PYME','CAPIT', '1545', '4065', 'Aportaciones no dinerarias pendientes otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4069, 'PCG08-PYME','CAPIT', '1546', '4065', 'Otras aportaciones no dinerarias pendientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4070, 'PCG08-PYME','CAPIT', '16', '4001', 'Deudas a largo plazo con partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4071, 'PCG08-PYME','CAPIT', '160', '4070', 'Deudas a largo plazo con entidades de crédito vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4072, 'PCG08-PYME','CAPIT', '1603', '4071', 'Deudas a largo plazo con entidades de crédito empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4073, 'PCG08-PYME','CAPIT', '1604', '4071', 'Deudas a largo plazo con entidades de crédito empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4074, 'PCG08-PYME','CAPIT', '1605', '4071', 'Deudas a largo plazo con otras entidades de crédito vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4075, 'PCG08-PYME','CAPIT', '161', '4070', 'Proveedores de inmovilizado a largo plazo partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4076, 'PCG08-PYME','CAPIT', '1613', '4075', 'Proveedores de inmovilizado a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4077, 'PCG08-PYME','CAPIT', '1614', '4075', 'Proveedores de inmovilizado a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4078, 'PCG08-PYME','CAPIT', '1615', '4075', 'Proveedores de inmovilizado a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4079, 'PCG08-PYME','CAPIT', '162', '4070', 'Acreedores por arrendamiento financiero a largo plazo partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4080, 'PCG08-PYME','CAPIT', '1623', '4079', 'Acreedores por arrendamiento financiero a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4081, 'PCG08-PYME','CAPIT', '1624', '4080', 'Acreedores por arrendamiento financiero a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4082, 'PCG08-PYME','CAPIT', '1625', '4080', 'Acreedores por arrendamiento financiero a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4083, 'PCG08-PYME','CAPIT', '163', '4070', 'Otras deudas a largo plazo con partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4084, 'PCG08-PYME','CAPIT', '1633', '4083', 'Otras deudas a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4085, 'PCG08-PYME','CAPIT', '1634', '4083', 'Otras deudas a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4086, 'PCG08-PYME','CAPIT', '1635', '4083', 'Otras deudas a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4087, 'PCG08-PYME','CAPIT', '17', '4001', 'Deudas a largo plazo por préstamos recibidos empresitos y otros conceptos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4088, 'PCG08-PYME','CAPIT', '170', '4087', 'Deudas a largo plazo con entidades de crédito', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4089, 'PCG08-PYME','CAPIT', '171', '4087', 'Deudas a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4090, 'PCG08-PYME','CAPIT', '172', '4087', 'Deudas a largo plazo transformables en suvbenciones donaciones y legados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4091, 'PCG08-PYME','CAPIT', '173', '4087', 'Proveedores de inmovilizado a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4092, 'PCG08-PYME','CAPIT', '174', '4087', 'Acreedores por arrendamiento financiero a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4093, 'PCG08-PYME','CAPIT', '175', '4087', 'Efectos a pagar a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4094, 'PCG08-PYME','CAPIT', '176', '4087', 'Pasivos por derivados financieros a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4095, 'PCG08-PYME','CAPIT', '177', '4087', 'Obligaciones y bonos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4096, 'PCG08-PYME','CAPIT', '179', '4087', 'Deudas representadas en otros valores negociables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4097, 'PCG08-PYME','CAPIT', '18', '4001', 'Pasivos por fianzas garantias y otros conceptos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4098, 'PCG08-PYME','CAPIT', '180', '4097', 'Fianzas recibidas a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4099, 'PCG08-PYME','CAPIT', '181', '4097', 'Anticipos recibidos por ventas o prestaciones de servicios a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4100, 'PCG08-PYME','CAPIT', '185', '4097', 'Depositos recibidos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4101, 'PCG08-PYME','CAPIT', '19', '4001', 'Situaciones transitorias de financiación', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4102, 'PCG08-PYME','CAPIT', '190', '4101', 'Acciones o participaciones emitidas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4103, 'PCG08-PYME','CAPIT', '192', '4101', 'Suscriptores de acciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4104, 'PCG08-PYME','CAPIT', '194', '4101', 'Capital emitido pendiente de inscripción', 1);
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INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4106, 'PCG08-PYME','CAPIT', '197', '4101', 'Suscriptores de acciones consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4107, 'PCG08-PYME','CAPIT', '199', '4101', 'Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4108, 'PCG08-PYME','ACTIVO', '20', '4002', 'Inmovilizaciones intangibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4109, 'PCG08-PYME','ACTIVO', '200', '4108', 'Investigación', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4110, 'PCG08-PYME','ACTIVO', '201', '4108', 'Desarrollo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4111, 'PCG08-PYME','ACTIVO', '202', '4108', 'Concesiones administrativas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4112, 'PCG08-PYME','ACTIVO', '203', '4108', 'Propiedad industrial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4113, 'PCG08-PYME','ACTIVO', '205', '4108', 'Derechos de transpaso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4114, 'PCG08-PYME','ACTIVO', '206', '4108', 'Aplicaciones informáticas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4115, 'PCG08-PYME','ACTIVO', '209', '4108', 'Anticipos para inmovilizaciones intangibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4116, 'PCG08-PYME','ACTIVO', '21', '4002', 'Inmovilizaciones materiales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4117, 'PCG08-PYME','ACTIVO', '210', '4116', 'Terrenos y bienes naturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4118, 'PCG08-PYME','ACTIVO', '211', '4116', 'Construcciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4119, 'PCG08-PYME','ACTIVO', '212', '4116', 'Instalaciones técnicas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4120, 'PCG08-PYME','ACTIVO', '213', '4116', 'Maquinaria', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4121, 'PCG08-PYME','ACTIVO', '214', '4116', 'Utillaje', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4122, 'PCG08-PYME','ACTIVO', '215', '4116', 'Otras instalaciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4123, 'PCG08-PYME','ACTIVO', '216', '4116', 'Mobiliario', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4124, 'PCG08-PYME','ACTIVO', '217', '4116', 'Equipos para procesos de información', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4125, 'PCG08-PYME','ACTIVO', '218', '4116', 'Elementos de transporte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4126, 'PCG08-PYME','ACTIVO', '219', '4116', 'Otro inmovilizado material', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4127, 'PCG08-PYME','ACTIVO', '22', '4002', 'Inversiones inmobiliarias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4128, 'PCG08-PYME','ACTIVO', '220', '4127', 'Inversiones en terreons y bienes naturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4129, 'PCG08-PYME','ACTIVO', '221', '4127', 'Inversiones en construcciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4130, 'PCG08-PYME','ACTIVO', '23', '4002', 'Inmovilizaciones materiales en curso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4131, 'PCG08-PYME','ACTIVO', '230', '4130', 'Adaptación de terrenos y bienes naturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4132, 'PCG08-PYME','ACTIVO', '231', '4130', 'Construcciones en curso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4133, 'PCG08-PYME','ACTIVO', '232', '4130', 'Instalaciones técnicas en montaje', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4134, 'PCG08-PYME','ACTIVO', '233', '4130', 'Maquinaria en montaje', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4135, 'PCG08-PYME','ACTIVO', '237', '4130', 'Equipos para procesos de información en montaje', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4136, 'PCG08-PYME','ACTIVO', '239', '4130', 'Anticipos para inmovilizaciones materiales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4137, 'PCG08-PYME','ACTIVO', '24', '4002', 'Inversiones financieras a largo plazo en partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4138, 'PCG08-PYME','ACTIVO', '240', '4137', 'Participaciones a largo plazo en partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4139, 'PCG08-PYME','ACTIVO', '2403', '4138', 'Participaciones a largo plazo en empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4140, 'PCG08-PYME','ACTIVO', '2404', '4138', 'Participaciones a largo plazo en empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4141, 'PCG08-PYME','ACTIVO', '2405', '4138', 'Participaciones a largo plazo en otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4142, 'PCG08-PYME','ACTIVO', '241', '4137', 'Valores representativos de deuda a largo plazo de partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4143, 'PCG08-PYME','ACTIVO', '2413', '4142', 'Valores representativos de deuda a largo plazo de empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4144, 'PCG08-PYME','ACTIVO', '2414', '4142', 'Valores representativos de deuda a largo plazo de empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4145, 'PCG08-PYME','ACTIVO', '2415', '4142', 'Valores representativos de deuda a largo plazo de otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4146, 'PCG08-PYME','ACTIVO', '242', '4137', 'Créditos a largo plazo a partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4147, 'PCG08-PYME','ACTIVO', '2423', '4146', 'Créditos a largo plazo a empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4148, 'PCG08-PYME','ACTIVO', '2424', '4146', 'Créditos a largo plazo a empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4149, 'PCG08-PYME','ACTIVO', '2425', '4146', 'Créditos a largo plazo a otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4150, 'PCG08-PYME','ACTIVO', '249', '4137', 'Desembolsos pendientes sobre participaciones a largo plazo en partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4151, 'PCG08-PYME','ACTIVO', '2493', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4152, 'PCG08-PYME','ACTIVO', '2494', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4153, 'PCG08-PYME','ACTIVO', '2495', '4150', 'Desembolsos pendientes sobre participaciones a largo plazo en otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4154, 'PCG08-PYME','ACTIVO', '25', '4002', 'Otras inversiones financieras a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4155, 'PCG08-PYME','ACTIVO', '250', '4154', 'Inversiones financieras a largo plazo en instrumentos de patrimonio', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4156, 'PCG08-PYME','ACTIVO', '251', '4154', 'Valores representativos de deuda a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4157, 'PCG08-PYME','ACTIVO', '252', '4154', 'Créditos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4158, 'PCG08-PYME','ACTIVO', '253', '4154', 'Créditos a largo plazo por enajenación de inmovilizado', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4159, 'PCG08-PYME','ACTIVO', '254', '4154', 'Créditos a largo plazo al personal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4160, 'PCG08-PYME','ACTIVO', '255', '4154', 'Activos por derivados financieros a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4161, 'PCG08-PYME','ACTIVO', '258', '4154', 'Imposiciones a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4162, 'PCG08-PYME','ACTIVO', '259', '4154', 'Desembolsos pendientes sobre participaciones en el patrimonio neto a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4163, 'PCG08-PYME','ACTIVO', '26', '4002', 'Fianzas y depósitos constituidos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4164, 'PCG08-PYME','ACTIVO', '260', '4163', 'Fianzas constituidas a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4165, 'PCG08-PYME','ACTIVO', '261', '4163', 'Depósitos constituidos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4166, 'PCG08-PYME','ACTIVO', '28', '4002', 'Amortización acumulada del inmovilizado', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4167, 'PCG08-PYME','ACTIVO', '280', '4166', 'Amortización acumulado del inmovilizado intangible', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4168, 'PCG08-PYME','ACTIVO', '2800', '4167', 'Amortización acumulada de investigación', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4169, 'PCG08-PYME','ACTIVO', '2801', '4167', 'Amortización acumulada de desarrollo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4170, 'PCG08-PYME','ACTIVO', '2802', '4167', 'Amortización acumulada de concesiones administrativas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4171, 'PCG08-PYME','ACTIVO', '2803', '4167', 'Amortización acumulada de propiedad industrial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4172, 'PCG08-PYME','ACTIVO', '2805', '4167', 'Amortización acumulada de derechos de transpaso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4173, 'PCG08-PYME','ACTIVO', '2806', '4167', 'Amortización acumulada de aplicaciones informáticas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4174, 'PCG08-PYME','ACTIVO', '281', '4166', 'Amortización acumulado del inmovilizado material', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4175, 'PCG08-PYME','ACTIVO', '2811', '4174', 'Amortización acumulada de construcciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4176, 'PCG08-PYME','ACTIVO', '2812', '4174', 'Amortización acumulada de instalaciones técnicas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4177, 'PCG08-PYME','ACTIVO', '2813', '4174', 'Amortización acumulada de maquinaria', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4178, 'PCG08-PYME','ACTIVO', '2814', '4174', 'Amortización acumulada de utillaje', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4179, 'PCG08-PYME','ACTIVO', '2815', '4174', 'Amortización acumulada de otras instalaciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4180, 'PCG08-PYME','ACTIVO', '2816', '4174', 'Amortización acumulada de mobiliario', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4181, 'PCG08-PYME','ACTIVO', '2817', '4174', 'Amortización acumulada de equipos para proceso de información', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4182, 'PCG08-PYME','ACTIVO', '2818', '4174', 'Amortización acumulada de elementos de transporte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4183, 'PCG08-PYME','ACTIVO', '2819', '4175', 'Amortización acumulada de otro inmovilizado material', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4184, 'PCG08-PYME','ACTIVO', '282', '4166', 'Amortización acumulada de las inversiones inmobiliarias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4185, 'PCG08-PYME','ACTIVO', '29', '4002', 'Deterioro de valor de activos no corrientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4186, 'PCG08-PYME','ACTIVO', '290', '4185', 'Deterioro de valor del inmovilizado intangible', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4187, 'PCG08-PYME','ACTIVO', '2900', '4186', 'Deterioro de valor de investigación', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4188, 'PCG08-PYME','ACTIVO', '2901', '4186', 'Deterioro de valor de desarrollo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4189, 'PCG08-PYME','ACTIVO', '2902', '4186', 'Deterioro de valor de concesiones administrativas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4190, 'PCG08-PYME','ACTIVO', '2903', '4186', 'Deterioro de valor de propiedad industrial', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4191, 'PCG08-PYME','ACTIVO', '2905', '4186', 'Deterioro de valor de derechos de transpaso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4192, 'PCG08-PYME','ACTIVO', '2906', '4186', 'Deterioro de valor de aplicaciones informáticas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4193, 'PCG08-PYME','ACTIVO', '291', '4185', 'Deterioro de valor del inmovilizado material', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4194, 'PCG08-PYME','ACTIVO', '2910', '4193', 'Deterioro de valor de terrenos y bienes naturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4195, 'PCG08-PYME','ACTIVO', '2911', '4193', 'Deterioro de valor de construcciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4196, 'PCG08-PYME','ACTIVO', '2912', '4193', 'Deterioro de valor de instalaciones técnicas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4197, 'PCG08-PYME','ACTIVO', '2913', '4193', 'Deterioro de valor de maquinaria', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4198, 'PCG08-PYME','ACTIVO', '2914', '4193', 'Deterioro de valor de utillajes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4199, 'PCG08-PYME','ACTIVO', '2915', '4194', 'Deterioro de valor de otras instalaciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4200, 'PCG08-PYME','ACTIVO', '2916', '4194', 'Deterioro de valor de mobiliario', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4201, 'PCG08-PYME','ACTIVO', '2917', '4194', 'Deterioro de valor de equipos para proceso de información', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4202, 'PCG08-PYME','ACTIVO', '2918', '4194', 'Deterioro de valor de elementos de transporte', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4203, 'PCG08-PYME','ACTIVO', '2919', '4194', 'Deterioro de valor de otro inmovilizado material', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4204, 'PCG08-PYME','ACTIVO', '292', '4185', 'Deterioro de valor de las inversiones inmobiliarias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4205, 'PCG08-PYME','ACTIVO', '2920', '4204', 'Deterioro de valor de terrenos y bienes naturales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4206, 'PCG08-PYME','ACTIVO', '2921', '4204', 'Deterioro de valor de construcciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4207, 'PCG08-PYME','ACTIVO', '293', '4185', 'Deterioro de valor de participaciones a largo plazo en partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4208, 'PCG08-PYME','ACTIVO', '2933', '4207', 'Deterioro de valor de participaciones a largo plazo en empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4209, 'PCG08-PYME','ACTIVO', '2934', '4207', 'Deterioro de valor de sobre participaciones a largo plazo en empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4210, 'PCG08-PYME','ACTIVO', '2935', '4207', 'Deterioro de valor de sobre participaciones a largo plazo en otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4211, 'PCG08-PYME','ACTIVO', '294', '4185', 'Deterioro de valor de valores representativos de deuda a largo plazo en partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4212, 'PCG08-PYME','ACTIVO', '2943', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4213, 'PCG08-PYME','ACTIVO', '2944', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4214, 'PCG08-PYME','ACTIVO', '2945', '4211', 'Deterioro de valor de valores representativos de deuda a largo plazo en otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4215, 'PCG08-PYME','ACTIVO', '295', '4185', 'Deterioro de valor de créditos a largo plazo a partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4216, 'PCG08-PYME','ACTIVO', '2953', '4215', 'Deterioro de valor de créditos a largo plazo a empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4217, 'PCG08-PYME','ACTIVO', '2954', '4215', 'Deterioro de valor de créditos a largo plazo a empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4218, 'PCG08-PYME','ACTIVO', '2955', '4215', 'Deterioro de valor de créditos a largo plazo a otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4219, 'PCG08-PYME','ACTIVO', '296', '4185', 'Deterioro de valor de participaciones en el patrimonio netoa largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4220, 'PCG08-PYME','ACTIVO', '297', '4185', 'Deterioro de valor de valores representativos de deuda a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4221, 'PCG08-PYME','ACTIVO', '298', '4185', 'Deterioro de valor de créditos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4222, 'PCG08-PYME','EXISTENCIAS', '30', '4003', 'Comerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4223, 'PCG08-PYME','EXISTENCIAS', '300', '4222', 'Mercaderías A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4224, 'PCG08-PYME','EXISTENCIAS', '301', '4222', 'Mercaderías B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4225, 'PCG08-PYME','EXISTENCIAS', '31', '4003', 'Materias primas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4226, 'PCG08-PYME','EXISTENCIAS', '310', '4225', 'Materias primas A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4227, 'PCG08-PYME','EXISTENCIAS', '311', '4225', 'Materias primas B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4228, 'PCG08-PYME','EXISTENCIAS', '32', '4003', 'Otros aprovisionamientos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4229, 'PCG08-PYME','EXISTENCIAS', '320', '4228', 'Elementos y conjuntos incorporables', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4230, 'PCG08-PYME','EXISTENCIAS', '321', '4228', 'Combustibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4231, 'PCG08-PYME','EXISTENCIAS', '322', '4228', 'Repuestos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4232, 'PCG08-PYME','EXISTENCIAS', '325', '4228', 'Materiales diversos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4233, 'PCG08-PYME','EXISTENCIAS', '326', '4228', 'Embalajes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4234, 'PCG08-PYME','EXISTENCIAS', '327', '4228', 'Envases', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4235, 'PCG08-PYME','EXISTENCIAS', '328', '4229', 'Material de oficina', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4236, 'PCG08-PYME','EXISTENCIAS', '33', '4003', 'Productos en curso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4237, 'PCG08-PYME','EXISTENCIAS', '330', '4236', 'Productos en curos A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4238, 'PCG08-PYME','EXISTENCIAS', '331', '4236', 'Productos en curso B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4239, 'PCG08-PYME','EXISTENCIAS', '34', '4003', 'Productos semiterminados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4240, 'PCG08-PYME','EXISTENCIAS', '340', '4239', 'Productos semiterminados A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4241, 'PCG08-PYME','EXISTENCIAS', '341', '4239', 'Productos semiterminados B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4242, 'PCG08-PYME','EXISTENCIAS', '35', '4003', 'Productos terminados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4243, 'PCG08-PYME','EXISTENCIAS', '350', '4242', 'Productos terminados A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4244, 'PCG08-PYME','EXISTENCIAS', '351', '4242', 'Productos terminados B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4245, 'PCG08-PYME','EXISTENCIAS', '36', '4003', 'Subproductos, residuos y materiales recuperados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4246, 'PCG08-PYME','EXISTENCIAS', '360', '4245', 'Subproductos A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4247, 'PCG08-PYME','EXISTENCIAS', '361', '4245', 'Subproductos B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4248, 'PCG08-PYME','EXISTENCIAS', '365', '4245', 'Residuos A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4249, 'PCG08-PYME','EXISTENCIAS', '366', '4245', 'Residuos B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4250, 'PCG08-PYME','EXISTENCIAS', '368', '4245', 'Materiales recuperados A', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4251, 'PCG08-PYME','EXISTENCIAS', '369', '4245', 'Materiales recuperados B', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4252, 'PCG08-PYME','EXISTENCIAS', '39', '4003', 'Deterioro de valor de las existencias', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4253, 'PCG08-PYME','EXISTENCIAS', '390', '4252', 'Deterioro de valor de las mercaderías', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4254, 'PCG08-PYME','EXISTENCIAS', '391', '4252', 'Deterioro de valor de las materias primas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4255, 'PCG08-PYME','EXISTENCIAS', '392', '4252', 'Deterioro de valor de otros aprovisionamientos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4256, 'PCG08-PYME','EXISTENCIAS', '393', '4252', 'Deterioro de valor de los productos en curso', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4257, 'PCG08-PYME','EXISTENCIAS', '394', '4252', 'Deterioro de valor de los productos semiterminados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4258, 'PCG08-PYME','EXISTENCIAS', '395', '4252', 'Deterioro de valor de los productos terminados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4259, 'PCG08-PYME','EXISTENCIAS', '396', '4252', 'Deterioro de valor de los subproductos, residuos y materiales recuperados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4260, 'PCG08-PYME','ACREEDORES_DEUDORES', '40', '4004', 'Proveedores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4261, 'PCG08-PYME','ACREEDORES_DEUDORES', '400', '4260', 'Proveedores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4262, 'PCG08-PYME','ACREEDORES_DEUDORES', '4000', '4261', 'Proveedores euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4263, 'PCG08-PYME','ACREEDORES_DEUDORES', '4004', '4261', 'Proveedores moneda extranjera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4264, 'PCG08-PYME','ACREEDORES_DEUDORES', '4009', '4261', 'Proveedores facturas pendientes de recibir o formalizar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4265, 'PCG08-PYME','ACREEDORES_DEUDORES', '401', '4260', 'Proveedores efectos comerciales a pagar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4266, 'PCG08-PYME','ACREEDORES_DEUDORES', '403', '4260', 'Proveedores empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4267, 'PCG08-PYME','ACREEDORES_DEUDORES', '4030', '4266', 'Proveedores empresas del grupo euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4268, 'PCG08-PYME','ACREEDORES_DEUDORES', '4031', '4266', 'Efectos comerciales a pagar empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4269, 'PCG08-PYME','ACREEDORES_DEUDORES', '4034', '4266', 'Proveedores empresas del grupo moneda extranjera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4270, 'PCG08-PYME','ACREEDORES_DEUDORES', '4036', '4266', 'Envases y embalajes a devolver a proveedores empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4271, 'PCG08-PYME','ACREEDORES_DEUDORES', '4039', '4266', 'Proveedores empresas del grupo facturas pendientes de recibir o de formalizar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4272, 'PCG08-PYME','ACREEDORES_DEUDORES', '404', '4260', 'Proveedores empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4273, 'PCG08-PYME','ACREEDORES_DEUDORES', '405', '4260', 'Proveedores otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4274, 'PCG08-PYME','ACREEDORES_DEUDORES', '406', '4260', 'Envases y embalajes a devolver a proveedores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4275, 'PCG08-PYME','ACREEDORES_DEUDORES', '407', '4260', 'Anticipos a proveedores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4276, 'PCG08-PYME','ACREEDORES_DEUDORES', '41', '4004', 'Acreedores varios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4277, 'PCG08-PYME','ACREEDORES_DEUDORES', '410', '4276', 'Acreedores por prestaciones de servicios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4278, 'PCG08-PYME','ACREEDORES_DEUDORES', '4100', '4277', 'Acreedores por prestaciones de servicios euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4279, 'PCG08-PYME','ACREEDORES_DEUDORES', '4104', '4277', 'Acreedores por prestaciones de servicios moneda extranjera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4280, 'PCG08-PYME','ACREEDORES_DEUDORES', '4109', '4277', 'Acreedores por prestaciones de servicios facturas pendientes de recibir o formalizar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4281, 'PCG08-PYME','ACREEDORES_DEUDORES', '411', '4276', 'Acreedores efectos comerciales a pagar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4282, 'PCG08-PYME','ACREEDORES_DEUDORES', '419', '4276', 'Acreedores por operaciones en común', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4283, 'PCG08-PYME','ACREEDORES_DEUDORES', '43', '4004', 'Clientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4284, 'PCG08-PYME','ACREEDORES_DEUDORES', '430', '4283', 'Clientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4285, 'PCG08-PYME','ACREEDORES_DEUDORES', '4300', '4284', 'Clientes euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4286, 'PCG08-PYME','ACREEDORES_DEUDORES', '4304', '4284', 'Clientes moneda extranjera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4287, 'PCG08-PYME','ACREEDORES_DEUDORES', '4309', '4284', 'Clientes facturas pendientes de formalizar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4288, 'PCG08-PYME','ACREEDORES_DEUDORES', '431', '4283', 'Clientes efectos comerciales a cobrar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4289, 'PCG08-PYME','ACREEDORES_DEUDORES', '4310', '4288', 'Efectos comerciales en cartera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4290, 'PCG08-PYME','ACREEDORES_DEUDORES', '4311', '4288', 'Efectos comerciales descontados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4291, 'PCG08-PYME','ACREEDORES_DEUDORES', '4312', '4288', 'Efectos comerciales en gestión de cobro', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4292, 'PCG08-PYME','ACREEDORES_DEUDORES', '4315', '4288', 'Efectos comerciales impagados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4293, 'PCG08-PYME','ACREEDORES_DEUDORES', '432', '4283', 'Clientes operaciones de factoring', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4294, 'PCG08-PYME','ACREEDORES_DEUDORES', '433', '4283', 'Clientes empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4295, 'PCG08-PYME','ACREEDORES_DEUDORES', '4330', '4294', 'Clientes empresas del grupo euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4296, 'PCG08-PYME','ACREEDORES_DEUDORES', '4331', '4294', 'Efectos comerciales a cobrar empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4297, 'PCG08-PYME','ACREEDORES_DEUDORES', '4332', '4294', 'Clientes empresas del grupo operaciones de factoring', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4298, 'PCG08-PYME','ACREEDORES_DEUDORES', '4334', '4294', 'Clientes empresas del grupo moneda extranjera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4299, 'PCG08-PYME','ACREEDORES_DEUDORES', '4336', '4294', 'Clientes empresas del grupo dudoso cobro', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4300, 'PCG08-PYME','ACREEDORES_DEUDORES', '4337', '4294', 'Envases y embalajes a devolver a clientes empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4301, 'PCG08-PYME','ACREEDORES_DEUDORES', '4339', '4294', 'Clientes empresas del grupo facturas pendientes de formalizar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4302, 'PCG08-PYME','ACREEDORES_DEUDORES', '434', '4283', 'Clientes empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4303, 'PCG08-PYME','ACREEDORES_DEUDORES', '435', '4283', 'Clientes otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4304, 'PCG08-PYME','ACREEDORES_DEUDORES', '436', '4283', 'Clientes de dudoso cobro', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4305, 'PCG08-PYME','ACREEDORES_DEUDORES', '437', '4283', 'Envases y embalajes a devolver por clientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4306, 'PCG08-PYME','ACREEDORES_DEUDORES', '438', '4283', 'Anticipos de clientes', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4307, 'PCG08-PYME','ACREEDORES_DEUDORES', '44', '4004', 'Deudores varios', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4308, 'PCG08-PYME','ACREEDORES_DEUDORES', '440', '4307', 'Deudores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4309, 'PCG08-PYME','ACREEDORES_DEUDORES', '4400', '4308', 'Deudores euros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4310, 'PCG08-PYME','ACREEDORES_DEUDORES', '4404', '4308', 'Deudores moneda extranjera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4311, 'PCG08-PYME','ACREEDORES_DEUDORES', '4409', '4308', 'Deudores facturas pendientes de formalizar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4312, 'PCG08-PYME','ACREEDORES_DEUDORES', '441', '4307', 'Deudores efectos comerciales a cobrar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4313, 'PCG08-PYME','ACREEDORES_DEUDORES', '4410', '4312', 'Deudores efectos comerciales en cartera', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4314, 'PCG08-PYME','ACREEDORES_DEUDORES', '4411', '4312', 'Deudores efectos comerciales descontados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4315, 'PCG08-PYME','ACREEDORES_DEUDORES', '4412', '4312', 'Deudores efectos comerciales en gestión de cobro', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4316, 'PCG08-PYME','ACREEDORES_DEUDORES', '4415', '4312', 'Deudores efectos comerciales impagados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4317, 'PCG08-PYME','ACREEDORES_DEUDORES', '446', '4307', 'Deudores de dusoso cobro', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4318, 'PCG08-PYME','ACREEDORES_DEUDORES', '449', '4307', 'Deudores por operaciones en común', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4319, 'PCG08-PYME','ACREEDORES_DEUDORES', '46', '4004', 'Personal', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4320, 'PCG08-PYME','ACREEDORES_DEUDORES', '460', '4319', 'Anticipos de renumeraciones', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4321, 'PCG08-PYME','ACREEDORES_DEUDORES', '465', '4319', 'Renumeraciones pendientes de pago', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4322, 'PCG08-PYME','ACREEDORES_DEUDORES', '47', '4004', 'Administraciones Públicas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4323, 'PCG08-PYME','ACREEDORES_DEUDORES', '470', '4322', 'Hacienda Pública deudora por diversos conceptos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4324, 'PCG08-PYME','ACREEDORES_DEUDORES', '4700', '4323', 'Hacienda Pública deudora por IVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4325, 'PCG08-PYME','ACREEDORES_DEUDORES', '4708', '4323', 'Hacienda Pública deudora por subvenciones concedidas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4326, 'PCG08-PYME','ACREEDORES_DEUDORES', '4709', '4323', 'Hacienda Pública deudora por devolución de impuestos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4327, 'PCG08-PYME','ACREEDORES_DEUDORES', '471', '4322', 'Organismos de la Seguridad Social deudores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4328, 'PCG08-PYME','ACREEDORES_DEUDORES', '472', '4322', 'Hacienda Pública IVA soportado', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4329, 'PCG08-PYME','ACREEDORES_DEUDORES', '473', '4322', 'Hacienda Pública retenciones y pagos a cuenta', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4330, 'PCG08-PYME','ACREEDORES_DEUDORES', '474', '4322', 'Activos por impuesto diferido', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4331, 'PCG08-PYME','ACREEDORES_DEUDORES', '4740', '4330', 'Activos por diferencias temporarias deducibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4332, 'PCG08-PYME','ACREEDORES_DEUDORES', '4742', '4330', 'Derechos por deducciones y bonificaciones pendientes de aplicar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4333, 'PCG08-PYME','ACREEDORES_DEUDORES', '4745', '4330', 'Crédito por pérdidasa compensar del ejercicio', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4334, 'PCG08-PYME','ACREEDORES_DEUDORES', '475', '4322', 'Hacienda Pública acreedora por conceptos fiscales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4335, 'PCG08-PYME','ACREEDORES_DEUDORES', '4750', '4334', 'Hacienda Pública acreedora por IVA', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4336, 'PCG08-PYME','ACREEDORES_DEUDORES', '4751', '4334', 'Hacienda Pública acreedora por retenciones practicadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4337, 'PCG08-PYME','ACREEDORES_DEUDORES', '4752', '4334', 'Hacienda Pública acreedora por impuesto sobre sociedades', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4338, 'PCG08-PYME','ACREEDORES_DEUDORES', '4758', '4334', 'Hacienda Pública acreedora por subvenciones a integrar', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4339, 'PCG08-PYME','ACREEDORES_DEUDORES', '476', '4322', 'Organismos de la Seguridad Social acreedores', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4340, 'PCG08-PYME','ACREEDORES_DEUDORES', '477', '4322', 'Hacienda Pública IVA repercutido', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4341, 'PCG08-PYME','ACREEDORES_DEUDORES', '479', '4322', 'Pasivos por diferencias temporarias imponibles', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4342, 'PCG08-PYME','ACREEDORES_DEUDORES', '48', '4004', 'Ajustes por periodificación', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4343, 'PCG08-PYME','ACREEDORES_DEUDORES', '480', '4342', 'Gastos anticipados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4344, 'PCG08-PYME','ACREEDORES_DEUDORES', '485', '4342', 'Ingresos anticipados', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4345, 'PCG08-PYME','ACREEDORES_DEUDORES', '49', '4004', 'Deterioro de valor de créditos comerciales y provisiones a corto plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4346, 'PCG08-PYME','ACREEDORES_DEUDORES', '490', '4345', 'Deterioro de valor de créditos por operaciones comerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4347, 'PCG08-PYME','ACREEDORES_DEUDORES', '493', '4345', 'Deterioro de valor de créditos por operaciones comerciales con partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4348, 'PCG08-PYME','ACREEDORES_DEUDORES', '4933', '4347', 'Deterioro de valor de créditos por operaciones comerciales con empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4349, 'PCG08-PYME','ACREEDORES_DEUDORES', '4934', '4347', 'Deterioro de valor de créditos por operaciones comerciales con empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4350, 'PCG08-PYME','ACREEDORES_DEUDORES', '4935', '4347', 'Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4351, 'PCG08-PYME','ACREEDORES_DEUDORES', '499', '4345', 'Provisiones por operaciones comerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4352, 'PCG08-PYME','ACREEDORES_DEUDORES', '4994', '4351', 'Provisión para contratos anerosos', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4353, 'PCG08-PYME','ACREEDORES_DEUDORES', '4999', '4351', 'Provisión para otras operaciones comerciales', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4354, 'PCG08-PYME','FINAN', '50', '4005', 'Emprésitos deudas con características especiales y otras emisiones análogas a corto plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4355, 'PCG08-PYME','FINAN', '500', '4354', 'Obligaciones y bonos a corto plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4356, 'PCG08-PYME','FINAN', '502', '4354', 'Acciones o participaciones a corto plazo consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4357, 'PCG08-PYME','FINAN', '505', '4354', 'Deudas representadas en otros valores negociables a corto plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4358, 'PCG08-PYME','FINAN', '506', '4354', 'Intereses a corto plazo de emprésitos y otras emisiones analógicas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4359, 'PCG08-PYME','FINAN', '507', '4354', 'Dividendos de acciones o participaciones consideradas como pasivos financieros', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4360, 'PCG08-PYME','FINAN', '509', '4354', 'Valores negociables amortizados', 1);
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INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4760, 'PCG08-PYME','INCOME', '7960', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo empresas del grupo', 1);
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INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4762, 'PCG08-PYME','INCOME', '7962', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4763, 'PCG08-PYME','INCOME', '7963', '4759', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo otras empresas', 1);
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INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4765, 'PCG08-PYME','INCOME', '7966', '4759', 'Revisión del deterioro de valores representativos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4766, 'PCG08-PYME','INCOME', '7967', '4759', 'Revisión del deterioro de valores representativos a largo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4767, 'PCG08-PYME','INCOME', '7968', '4759', 'Revisión del deterioro de valores representativos a largo plazo otras empresas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4768, 'PCG08-PYME','INCOME', '797',  '4741', 'Revisión del deterioro de créditos a largo plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4769, 'PCG08-PYME','INCOME', '7970', '4768', 'Revisión del deterioro de créditos a largo plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4770, 'PCG08-PYME','INCOME', '7971', '4768', 'Revisión del deterioro de créditos a largo plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4771, 'PCG08-PYME','INCOME', '7972', '4768', 'Revisión del deterioro de créditos a largo plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4772, 'PCG08-PYME','INCOME', '7973', '4768', 'Revisión del deterioro de créditos a largo plazo otras empresas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4773, 'PCG08-PYME','INCOME', '798',  '4741', 'Revisión del deterioro de participaciones y valores representativos de deuda a corto plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4774, 'PCG08-PYME','INCOME', '7980', '4773', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4775, 'PCG08-PYME','INCOME', '7981', '4773', 'Revisión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo empresas asociadas', 1);
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INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4777, 'PCG08-PYME','INCOME', '7986', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4778, 'PCG08-PYME','INCOME', '7987', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4779, 'PCG08-PYME','INCOME', '7988', '4773', 'Revisión del deterioro de valores representativos de deuda a corto plazo otras empresas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4780, 'PCG08-PYME','INCOME', '799',  '4741', 'Revisión del deterioro de créditos a corto plazo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4781, 'PCG08-PYME','INCOME', '7990', '4780', 'Revisión del deterioro de créditos a corto plazo empresas del grupo', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4782, 'PCG08-PYME','INCOME', '7991', '4780', 'Revisión del deterioro de créditos a corto plazo empresas asociadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4783, 'PCG08-PYME','INCOME', '7992', '4780', 'Revisión del deterioro de créditos a corto plazo otras partes vinculadas', 1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__, 4784, 'PCG08-PYME','INCOME', '7993', '4780', 'Revisión del deterioro de créditos a corto plazo otras empresas', 1);
