{
    "country_code": "sg",
    "name": "Singapore Chart of Accounts",
	"is_active": "Yes",
    "tree": {
        "Assets": {
            "Cash and cash equivalents": {
                "Cash on hand": {
                    "account_type": "Cash"
                },
                "Client trust account": {
                    "account_type": "Cash"
                },
                "Current": {
                    "account_type": "Bank"
                },
                "Money market": {
                    "account_type": "Cash"
                },
                "Rents held in trust": {
                    "account_type": "Cash"
                },
                "Savings": {
                    "account_type": "Cash"
                },
                "account_type": "Cash"
            },
            "Current assets": {
                "Allowance for bad debts": {},
                "Development costs": {},
                "Employee cash advances": {},
                "Inventory": {},
                "Investments - other": {},
                "Loans to officers": {},
                "Loans to others": {},
                "Loans to shareholders": {},
                "Other Current Assets": {},
                "Prepaid expenses": {},
                "Retainage": {},
                "Undeposited funds": {}
            },
            "Non-current assets": {
                "Accumulated amortization of non-current assets": {},
                "Available-for-sale financial assets": {},
                "Deferred tax": {},
                "Goodwill": {},
                "Intangible Assets": {},
                "Investments": {},
                "Lease Buyout": {},
                "Licences": {},
                "Organisational costs": {},
                "Other intangible assets": {},
                "Other non-current assets": {},
                "Prepayments and accrued income": {},
                "Security Deposits": {}
            },
            "Property, plant and equipment": {
                "Accumulated amortisation": {},
                "Accumulated depletion": {},
                "Accumulated depreciation": {},
                "Buildings": {},
                "Depletable assets": {},
                "Furniture and fixtures": {},
                "Leasehold improvements": {},
                "Machinery and equipment": {},
                "Other Assets": {},
                "Vehicles": {}
            },
            "Purchase Tax Receivable": {
                "Purchase Tax Account 0% EP": {},
                "Purchase Tax Account 0% ME": {},
                "Purchase Tax Account 0% NR": {},
                "Purchase Tax Account 0% OP": {},
                "Purchase Tax Account 0% ZP": {},
                "Purchase Tax Account 7% BL": {},
                "Purchase Tax Account 7% IM": {},
                "Purchase Tax Account 7% TX-E33": {},
                "Purchase Tax Account 7% TX-N33": {},
                "Purchase Tax Account 7% TX-RE": {},
                "Purchase Tax Account 7% TX7": {},
                "Purchase Tax Account MES": {}
            },
            "Trade and other receivable": {
                "Other Receivable Account": {
                    "account_type": "Receivable"
                },
                "Trade Receivable Account": {
                    "account_type": "Receivable"
                },
                "account_type": "Receivable"
            },
			"root_type": "Asset"
        },
        "Liabilities": {
            "Current liabilities": {
                "Client Trust Accounts - Liabilities": {},
                "Current Tax Liability": {},
                "Current portion of employee benefits obligations": {},
                "Current portion of obligations under finance leases": {},
                "GST Payable": {},
                "Insurance Payable": {},
                "Interest payables": {},
                "Line of Credit": {},
                "Loan Payable": {},
                "Payroll Clearing": {},
                "Payroll liabilities": {},
                "Prepaid Expenses Payable": {},
                "Provision for warranty obligations": {},
                "Rents in trust - Liability": {},
                "Short term borrowings": {}
            },
            "Equity": {
                "Accumulated Adjustment": {},
                "Opening Balance Equity": {},
                "Ordinary shares": {},
                "Owner's Equity": {},
                "Paid-in capital or surplus": {},
                "Partner's Equity": {},
                "Preferred shares": {},
                "Retained Earnings": {},
                "Share capital": {},
                "Treasury Shares": {}
            },
            "Non-current liabilities": {
                "Accruals and Deferred Income": {},
                "Bank loans": {},
                "Long term borrowings": {},
                "Long term employee benefit obligations": {},
                "Notes Payable": {},
                "Obligations under finance leases": {},
                "Other non-current liabilities": {},
                "Shareholder Notes Payable": {}
            },
            "Sale Tax Payables": {
                " Sales Tax Account 0% ES33": {},
                "Sales Tax Account 0% ESN33": {},
                "Sales Tax Account 0% OS": {},
                "Sales Tax Account 0% ZR": {},
                "Sales Tax Account 7% DS": {},
                "Sales Tax Account 7% SR": {}
            },
            "Trade and other payables": {
                "Other Payable Account": {
                    "account_type": "Payable"
                },
                "Trade Payable Account": {
                    "account_type": "Payable"
                },
                "account_type": "Payable"
            },
			"root_type": "Liability"
        },
        "Cost of sales": {
            "Cost of Good Sold": {
                "Cost of Labour - COS": {},
                "Equipment rental - COS": {},
                "Freight and delivery - COS": {},
                "Other costs of sales - COS": {},
                "Supplies and materials - COS": {}
            },
			"root_type": "Expense"
        },
        "Income": {
            "Other revenue": {
                "Dividend revenue": {},
                "Gain/loss on sale of fixed assets or investments": {},
                "Interest earned": {},
                "Other investment revenue": {},
                "Other miscellaneous revenue": {},
                "Tax-exempt interest": {}
            },
            "Revenue": {
                "Discounts/refunds given": {},
                "Non-profit revenue": {},
                "Other primary revenue": {},
                "Sales of product revenue": {},
                "Service/fee revenue": {},
                "Unapplied cash payment income": {}
            },
			"root_type": "Income"
        },
        "Indirect Expenses": {
            "Expenses": {
                "Administrative expenses": {},
                "Advertising/promotional": {},
                "Auto": {},
                "Bad debts": {},
                "Bank charges": {},
                "Charitable contributions": {},
                "Cost of labour": {},
                "Distribution costs": {},
                "Dues and subscriptions": {},
                "Entertainment": {},
                "Equipment rental": {},
                "Finance costs": {},
                "Insurance": {},
                "Interest paid": {},
                "Legal and professional fees": {},
                "Meals and entertainment": {},
                "Other miscellaneous service cost": {},
                "Payroll expenses": {},
                "Promotional meals": {},
                "Rent or lease of buildings": {},
                "Repair and maintenance": {},
                "Shipping, freight, and delivery": {},
                "Supplies": {},
                "Taxes paid": {},
                "Travel": {},
                "Travel meals": {},
                "Unapplied cash bill payment expense": {},
                "Utilities": {}
            },
            "Other Expenses": {
                "Amortisation": {},
                "Depreciation": {},
                "Exchange Gain or Loss": {},
                "Other Expense": {},
                "Penalties and settlements": {}
            },
			"root_type": "Expense"
        }
    }
}
