exchangealgebra-0.5.0.0: src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs
{-# LANGUAGE OverloadedStrings #-}
{-# OPTIONS_GHC -Wincomplete-patterns -Werror=incomplete-patterns #-}
-- The exhaustive registry intentionally retains the deprecated Commutation
-- constructor so that legacy behaviour remains byte-for-byte stable.
{-# OPTIONS_GHC -Wno-deprecations #-}
{- |
Module : ExchangeAlgebra.Algebra.Base.Account.Registry
Description : Canonical metadata registry for concrete account titles.
The exhaustive 'accountSpec' case is the single source of truth for account
classification, fixed/current status, and bilingual descriptions. 'accountAliases'
combines its base aliases with the frozen JCCI 2022 standard/permitted-name overlay.
-}
module ExchangeAlgebra.Algebra.Base.Account.Registry
( AccountSpec(..)
, AccountSemantics(..)
, accountAliases
, accountSpec
, accountSemantics
, accountSpecMap
, concreteAccountTitles
, classifyAccountContra
, accountDescriptions
) where
import qualified Data.List as L
import qualified Data.Map.Strict as M
import Data.Map.Strict (Map)
import Data.Maybe (mapMaybe)
import Data.Text (Text)
import ExchangeAlgebra.Algebra.Base.Account.Types
( AccountDivision(..), AccountRole(..), ClosingRule(..)
, DivisionSemantics(..), FixedCurrent(..), HomeSideSemantics(..)
, PostingCapability(..), ReportingEligibility(..), Side(..) )
import ExchangeAlgebra.Algebra.Base.Account.JcciAliases (jcciAliases)
import ExchangeAlgebra.Algebra.Base.Element (AccountTitles(..))
-- | All metadata attached to one concrete account title.
data AccountSpec = AccountSpec
{ asDivision :: AccountDivision
, asClosing :: ClosingRule
-- ^ Automatic final-stock closing policy. 'NetIncome' and 'NetLoss' are
-- __permanent__ explicit 'NoClose' overrides (adjudicated 2026-08-11):
-- their division encodes the P\/L /presentation side/ (profit sits on
-- the debit side to balance the statement), so the division-derived
-- rule would invert the transfer sign. Their closing is owned by the
-- dedicated net-income transfer pipeline in
-- "ExchangeAlgebra.Algebra.Transfer" (correct signs, engine-inserted
-- balancing postings). GrossProfit and OrdinaryProfit retain
-- CloseByDivision for the historical SNA/simulation transfer pipeline.
-- That asymmetry is compatibility behaviour, not a reporting rule;
-- statement metrics live in "ExchangeAlgebra.Reporting.Metric".
, asIsContra :: Bool
, asFixedCurrent :: FixedCurrent
, asNameEn :: Text
, asNameJa :: Text
-- | Annotation-free Japanese display label (清書和文表示名) used for
-- financial-statement lines
-- ('ExchangeAlgebra.Reporting.Presentation.presentationLabel') and LLM-facing
-- names ('ExchangeAlgebra.Assist.safeNameJa'). Unlike 'asNameJa' it never
-- carries notes, legacy-name
-- remarks, or constructor identifiers; the JCCI level-2 A-column sweep in
-- the test suite pins it against the official standard names.
, asLabelJa :: Text
, asDescription :: Text
-- | Registry-local aliases only. Use 'accountAliases' when constructing a
-- parser or UI: that function also includes the frozen JCCI overlay.
, asAliases :: [Text]
} deriving (Show, Eq)
-- | Processing and reporting semantics attached to a concrete account title.
--
-- This record deliberately does not replace 'AccountSpec.asDivision'. The
-- legacy division remains the exchange-algebra direction input, while this
-- layer states whether that value is a financial-statement classification,
-- a bookkeeping control class, or only an internal direction encoding.
data AccountSemantics = AccountSemantics
{ asemRoles :: [AccountRole]
, asemPostingCapability :: PostingCapability
, asemDivisionSemantics :: DivisionSemantics
, asemHomeSideSemantics :: HomeSideSemantics
, asemReportingEligibility :: ReportingEligibility
} deriving (Show, Eq)
-- | All concrete account titles in their stable Enum order.
concreteAccountTitles :: [AccountTitles]
concreteAccountTitles = filter (/= AccountTitle) [minBound .. maxBound]
-- | Look up processing and reporting semantics for a concrete account title.
-- The wildcard 'AccountTitle' is outside the metadata domain and returns
-- 'Nothing' explicitly.
accountSemantics :: AccountTitles -> Maybe AccountSemantics
accountSemantics title = do
spec <- accountSpec title
pure AccountSemantics
{ asemRoles = rolesFor title spec
, asemPostingCapability = postingFor title
, asemDivisionSemantics = divisionFor title spec
, asemHomeSideSemantics = homeSideFor title spec
, asemReportingEligibility = reportingFor title
}
rolesFor :: AccountTitles -> AccountSpec -> [AccountRole]
rolesFor title _ = case title of
Cash -> [OrdinaryAccount]
Deposits -> [OrdinaryAccount]
CurrentDeposits -> [OrdinaryAccount]
Securities -> [OrdinaryAccount]
InvestmentSecurities -> [OrdinaryAccount]
InvestmentInAssociate -> [OrdinaryAccount]
LongTermNationalBonds -> [OrdinaryAccount]
ShortTermNationalBonds -> [OrdinaryAccount]
Products -> [OrdinaryAccount]
Machinery -> [OrdinaryAccount]
Building -> [OrdinaryAccount]
Vehicle -> [OrdinaryAccount]
StockInvestment -> [OrdinaryAccount]
EquipmentInvestment -> [OrdinaryAccount]
LongTermLoansReceivable -> [OrdinaryAccount]
AccountsReceivable -> [OrdinaryAccount]
ShortTermLoansReceivable -> [OrdinaryAccount]
ReserveDepositReceivable -> [OrdinaryAccount]
Gold -> [OrdinaryAccount]
GovernmentService -> [OrdinaryAccount]
CapitalStock -> [OrdinaryAccount]
RetainedEarnings -> [OrdinaryAccount]
LongTermLoansPayable -> [OrdinaryAccount]
ShortTermLoansPayable -> [OrdinaryAccount]
LoansPayable -> [OrdinaryAccount]
ReserveForDepreciation -> [OrdinaryAccount]
DepositPayable -> [OrdinaryAccount]
LongTermNationalBondsPayable -> [OrdinaryAccount]
ShortTermNationalBondsPayable -> [OrdinaryAccount]
ReserveDepositPayable -> [OrdinaryAccount]
CentralBankNotePayable -> [OrdinaryAccount]
Depreciation -> [OrdinaryAccount]
AmortizationExpense -> [OrdinaryAccount]
SalesCost -> [OrdinaryAccount]
BusinessTrip -> [OrdinaryAccount]
Commutation -> [OrdinaryAccount]
UtilitiesExpense -> [OrdinaryAccount]
RentExpense -> [OrdinaryAccount]
AdvertisingExpense -> [OrdinaryAccount]
DeliveryExpenses -> [OrdinaryAccount]
SuppliesExpenses -> [OrdinaryAccount]
MiscellaneousExpenses -> [OrdinaryAccount]
WageExpenditure -> [OrdinaryAccount]
InterestExpense -> [OrdinaryAccount]
TaxesExpense -> [OrdinaryAccount]
ConsumptionExpenditure -> [OrdinaryAccount]
SubsidyExpense -> [OrdinaryAccount]
CentralBankPaymentExpense -> [OrdinaryAccount]
Purchases -> [OrdinaryAccount]
NetIncome -> [PeriodResult]
ValueAdded -> [OrdinaryAccount]
SubsidyIncome -> [OrdinaryAccount]
NationalBondInterestEarned -> [OrdinaryAccount]
DepositInterestEarned -> [OrdinaryAccount]
GrossProfit -> [ReportingSubtotal]
OrdinaryProfit -> [ReportingSubtotal]
InterestEarned -> [OrdinaryAccount]
ReceiptFee -> [OrdinaryAccount]
RentalIncome -> [OrdinaryAccount]
WageEarned -> [OrdinaryAccount]
TaxesRevenue -> [OrdinaryAccount]
CentralBankPaymentIncome -> [OrdinaryAccount]
Sales -> [OrdinaryAccount]
EquityInEarningsOfInvestee -> [OrdinaryAccount]
NetLoss -> [PeriodResult]
PettyCash -> [OrdinaryAccount]
NotesReceivable -> [OrdinaryAccount]
ElectronicallyRecordedReceivable -> [OrdinaryAccount]
CreditCardReceivable -> [OrdinaryAccount]
NotesLoansReceivable -> [OrdinaryAccount]
MerchandiseInventory -> [OrdinaryAccount]
AdvancesPaid -> [OrdinaryAccount]
PrepaidExpenses -> [OrdinaryAccount]
AccruedRevenue -> [OrdinaryAccount]
OtherReceivables -> [OrdinaryAccount]
PaymentsOnBehalf -> [OrdinaryAccount]
SuspensePayments -> [SuspenseOrClearingAccount]
ConsumptionTaxPaid -> [OrdinaryAccount]
PrepaidCorporateIncomeTaxes -> [OrdinaryAccount]
Land -> [OrdinaryAccount]
Fixtures -> [OrdinaryAccount]
Patent -> [OrdinaryAccount]
Trademark -> [OrdinaryAccount]
Software -> [OrdinaryAccount]
CashOverShort -> [SuspenseOrClearingAccount]
AccountsPayable -> [OrdinaryAccount]
NotesPayable -> [OrdinaryAccount]
ElectronicallyRecordedObligations -> [OrdinaryAccount]
NotesLoansPayable -> [OrdinaryAccount]
BankOverdraft -> [OrdinaryAccount]
AdvancesReceived -> [OrdinaryAccount]
UnearnedRevenue -> [OrdinaryAccount]
AccruedExpenses -> [OrdinaryAccount]
OtherPayables -> [OrdinaryAccount]
DepositsReceived -> [OrdinaryAccount]
SuspenseReceipts -> [SuspenseOrClearingAccount]
ConsumptionTaxReceived -> [OrdinaryAccount]
AccruedConsumptionTax -> [OrdinaryAccount]
AccruedCorporateIncomeTaxes -> [OrdinaryAccount]
UnpaidDividends -> [OrdinaryAccount]
AllowanceForDoubtfulAccounts -> [OrdinaryAccount, ContraAccount]
AccumulatedDepreciation -> [OrdinaryAccount, ContraAccount]
LegalRetainedEarnings -> [OrdinaryAccount]
CumulativeTranslationAdjustment -> [OrdinaryAccount]
ProvisionForDoubtfulAccounts -> [OrdinaryAccount]
BadDebtLoss -> [OrdinaryAccount]
LossOnSalesOfFixedAssets -> [OrdinaryAccount]
LossOnSalesOfNotesReceivable -> [OrdinaryAccount]
PaymentFees -> [OrdinaryAccount]
MiscellaneousLoss -> [OrdinaryAccount]
CorporateIncomeTaxes -> [OrdinaryAccount]
CommunicationExpenses -> [OrdinaryAccount]
GainOnSalesOfFixedAssets -> [OrdinaryAccount]
RecoveryOfBadDebts -> [OrdinaryAccount]
MiscellaneousIncome -> [OrdinaryAccount]
ReversalOfAllowanceForDoubtfulAccounts -> [OrdinaryAccount]
TimeDeposits -> [OrdinaryAccount]
LoansReceivable -> [OrdinaryAccount]
GiftCertificatesReceived -> [OrdinaryAccount]
SecurityDepositsPaid -> [OrdinaryAccount]
SuppliesOnHand -> [OrdinaryAccount]
ContractAssets -> [OrdinaryAccount]
IncomeTaxesRefundReceivable -> [OrdinaryAccount]
WorkInProcess -> [OrdinaryAccount]
DeferredTaxAssets -> [OrdinaryAccount]
LeasedAssets -> [OrdinaryAccount]
ToolsAndInstruments -> [OrdinaryAccount]
ConstructionInProgress -> [OrdinaryAccount]
Goodwill -> [OrdinaryAccount]
SoftwareInProgress -> [OrdinaryAccount]
LongTermPrepaidExpenses -> [OrdinaryAccount]
DishonoredNotesReceivable -> [OrdinaryAccount]
PrepaidPensionCost -> [OrdinaryAccount]
NetDefinedBenefitAsset -> [OrdinaryAccount]
DepositsInSpecialAccounts -> [OrdinaryAccount]
Structures -> [OrdinaryAccount]
LeaseholdRights -> [OrdinaryAccount]
NonOperatingNotesReceivable -> [OrdinaryAccount]
NonOperatingElectronicallyRecordedReceivable -> [OrdinaryAccount]
RefundLiabilities -> [OrdinaryAccount]
NonOperatingNotesPayable -> [OrdinaryAccount]
NonOperatingElectronicallyRecordedObligations -> [OrdinaryAccount]
BonusesPayable -> [OrdinaryAccount]
AllowanceForRepairs -> [OrdinaryAccount]
AllowanceForProductWarranties -> [OrdinaryAccount]
AllowanceForBonuses -> [OrdinaryAccount]
DeferredTaxLiabilities -> [OrdinaryAccount]
LeaseObligations -> [OrdinaryAccount]
GuaranteeDepositsReceived -> [OrdinaryAccount]
AllowanceForRetirementBenefits -> [OrdinaryAccount]
LongTermOtherPayables -> [OrdinaryAccount]
NetDefinedBenefitLiability -> [OrdinaryAccount]
StockSubscriptionDeposits -> [OrdinaryAccount]
LegalCapitalSurplus -> [OrdinaryAccount]
OtherCapitalSurplus -> [OrdinaryAccount]
DividendEqualizationReserve -> [OrdinaryAccount]
RepairFundReserve -> [OrdinaryAccount]
ConstructionFundReserve -> [OrdinaryAccount]
GeneralReserve -> [OrdinaryAccount]
ValuationDifferenceOnOtherSecurities -> [OrdinaryAccount]
NonControllingInterests -> [AttributionAccount]
CapitalSurplus -> [OrdinaryAccount]
EarnedSurplus -> [OrdinaryAccount]
ServiceRevenue -> [OrdinaryAccount]
OperatingRevenue -> [OrdinaryAccount]
GainOnSalesOfSecurities -> [OrdinaryAccount]
GainOnValuationOfSecurities -> [OrdinaryAccount]
DividendsReceived -> [OrdinaryAccount]
InterestOnSecurities -> [OrdinaryAccount]
GainOnSalesOfInvestmentSecurities -> [OrdinaryAccount]
InsuranceGain -> [OrdinaryAccount]
GainOnBargainPurchase -> [OrdinaryAccount]
ReversalOfAllowanceForRepairs -> [OrdinaryAccount]
ReversalOfAllowanceForProductWarranties -> [OrdinaryAccount]
GainOnDonationOfFixedAssets -> [OrdinaryAccount]
GainOnNationalSubsidies -> [OrdinaryAccount]
GainOnConstructionGrants -> [OrdinaryAccount]
LandRentReceived -> [OrdinaryAccount]
SalesRebates -> [OrdinaryAccount, ContraAccount]
CostOfServices -> [OrdinaryAccount]
OperatingExpenses -> [OrdinaryAccount]
InventoryShrinkageLoss -> [OrdinaryAccount]
LossOnValuationOfMerchandise -> [OrdinaryAccount]
Bonuses -> [OrdinaryAccount]
RetirementBenefitExpenses -> [OrdinaryAccount]
ProvisionForRepairs -> [OrdinaryAccount]
ProvisionForBonuses -> [OrdinaryAccount]
ProvisionForProductWarranties -> [OrdinaryAccount]
ResearchAndDevelopmentExpenses -> [OrdinaryAccount]
AmortizationOfGoodwill -> [OrdinaryAccount]
AmortizationOfSoftware -> [OrdinaryAccount]
AmortizationOfPatents -> [OrdinaryAccount]
LeaseExpenses -> [OrdinaryAccount]
IncorporationExpenses -> [OrdinaryAccount]
StockIssuanceCosts -> [OrdinaryAccount]
BusinessCommencementExpenses -> [OrdinaryAccount]
DevelopmentExpenses -> [OrdinaryAccount]
LossOnSalesOfElectronicallyRecordedReceivables -> [OrdinaryAccount]
LossOnSalesOfReceivables -> [OrdinaryAccount]
LossOnSalesOfSecurities -> [OrdinaryAccount]
LossOnValuationOfSecurities -> [OrdinaryAccount]
LossOnSalesOfInvestmentSecurities -> [OrdinaryAccount]
LossOnFire -> [OrdinaryAccount]
LossOnRetirementOfFixedAssets -> [OrdinaryAccount]
LossOnReductionOfFixedAssets -> [OrdinaryAccount]
AdditionalIncomeTaxesForPriorPeriods -> [OrdinaryAccount]
RefundOfIncomeTaxes -> [OrdinaryAccount, ContraAccount]
PurchaseRebates -> [OrdinaryAccount, ContraAccount]
WelfareExpenses -> [OrdinaryAccount]
MaintenanceExpenses -> [OrdinaryAccount]
StatutoryWelfareExpenses -> [OrdinaryAccount]
LandRentPaid -> [OrdinaryAccount]
InsuranceExpense -> [OrdinaryAccount]
RepairsExpense -> [OrdinaryAccount]
StorageExpenses -> [OrdinaryAccount]
MembershipFees -> [OrdinaryAccount]
IncomeSummary -> [ClosingDevice]
SuspenseAccount -> [SuspenseOrClearingAccount]
ForeignExchangeGains -> [OrdinaryAccount]
ForeignExchangeLosses -> [OrdinaryAccount]
ContraAccountForGuaranteeObligations -> [OrdinaryAccount]
GuaranteeObligations -> [OrdinaryAccount]
IncomeTaxesAdjustment -> [OrdinaryAccount]
BranchCurrentAccount -> [ReciprocalAccount]
HeadOfficeCurrentAccount -> [ReciprocalAccount]
NetIncomeAttributableToNCI -> [AttributionAccount, PeriodResult]
NetLossAttributableToNCI -> [AttributionAccount, PeriodResult]
TradingSecurities -> [OrdinaryAccount]
HeldToMaturityBonds -> [OrdinaryAccount]
SubsidiaryStocks -> [OrdinaryAccount]
AffiliateStocks -> [OrdinaryAccount]
AvailableForSaleSecurities -> [OrdinaryAccount]
ConsumptionTaxRefundReceivable -> [OrdinaryAccount]
PropertyTaxPayable -> [OrdinaryAccount]
DepositsReceivedFromOfficers -> [OrdinaryAccount]
AccountTitle -> [OrdinaryAccount]
postingFor :: AccountTitles -> PostingCapability
postingFor title = case title of
Cash -> OrdinaryPosting
Deposits -> OrdinaryPosting
CurrentDeposits -> OrdinaryPosting
Securities -> OrdinaryPosting
InvestmentSecurities -> OrdinaryPosting
InvestmentInAssociate -> OrdinaryPosting
LongTermNationalBonds -> OrdinaryPosting
ShortTermNationalBonds -> OrdinaryPosting
Products -> OrdinaryPosting
Machinery -> OrdinaryPosting
Building -> OrdinaryPosting
Vehicle -> OrdinaryPosting
StockInvestment -> OrdinaryPosting
EquipmentInvestment -> OrdinaryPosting
LongTermLoansReceivable -> OrdinaryPosting
AccountsReceivable -> OrdinaryPosting
ShortTermLoansReceivable -> OrdinaryPosting
ReserveDepositReceivable -> OrdinaryPosting
Gold -> OrdinaryPosting
GovernmentService -> OrdinaryPosting
CapitalStock -> OrdinaryPosting
RetainedEarnings -> OrdinaryPosting
LongTermLoansPayable -> OrdinaryPosting
ShortTermLoansPayable -> OrdinaryPosting
LoansPayable -> OrdinaryPosting
ReserveForDepreciation -> OrdinaryPosting
DepositPayable -> OrdinaryPosting
LongTermNationalBondsPayable -> OrdinaryPosting
ShortTermNationalBondsPayable -> OrdinaryPosting
ReserveDepositPayable -> OrdinaryPosting
CentralBankNotePayable -> OrdinaryPosting
Depreciation -> OrdinaryPosting
AmortizationExpense -> OrdinaryPosting
SalesCost -> OrdinaryPosting
BusinessTrip -> OrdinaryPosting
Commutation -> OrdinaryPosting
UtilitiesExpense -> OrdinaryPosting
RentExpense -> OrdinaryPosting
AdvertisingExpense -> OrdinaryPosting
DeliveryExpenses -> OrdinaryPosting
SuppliesExpenses -> OrdinaryPosting
MiscellaneousExpenses -> OrdinaryPosting
WageExpenditure -> OrdinaryPosting
InterestExpense -> OrdinaryPosting
TaxesExpense -> OrdinaryPosting
ConsumptionExpenditure -> OrdinaryPosting
SubsidyExpense -> OrdinaryPosting
CentralBankPaymentExpense -> OrdinaryPosting
Purchases -> OrdinaryPosting
NetIncome -> EngineGeneratedOnly
ValueAdded -> OrdinaryPosting
SubsidyIncome -> OrdinaryPosting
NationalBondInterestEarned -> OrdinaryPosting
DepositInterestEarned -> OrdinaryPosting
GrossProfit -> EngineGeneratedOnly
OrdinaryProfit -> EngineGeneratedOnly
InterestEarned -> OrdinaryPosting
ReceiptFee -> OrdinaryPosting
RentalIncome -> OrdinaryPosting
WageEarned -> OrdinaryPosting
TaxesRevenue -> OrdinaryPosting
CentralBankPaymentIncome -> OrdinaryPosting
Sales -> OrdinaryPosting
EquityInEarningsOfInvestee -> ConsolidationOnly
NetLoss -> EngineGeneratedOnly
PettyCash -> OrdinaryPosting
NotesReceivable -> OrdinaryPosting
ElectronicallyRecordedReceivable -> OrdinaryPosting
CreditCardReceivable -> OrdinaryPosting
NotesLoansReceivable -> OrdinaryPosting
MerchandiseInventory -> OrdinaryPosting
AdvancesPaid -> OrdinaryPosting
PrepaidExpenses -> OrdinaryPosting
AccruedRevenue -> OrdinaryPosting
OtherReceivables -> OrdinaryPosting
PaymentsOnBehalf -> OrdinaryPosting
SuspensePayments -> OrdinaryPosting
ConsumptionTaxPaid -> OrdinaryPosting
PrepaidCorporateIncomeTaxes -> OrdinaryPosting
Land -> OrdinaryPosting
Fixtures -> OrdinaryPosting
Patent -> OrdinaryPosting
Trademark -> OrdinaryPosting
Software -> OrdinaryPosting
CashOverShort -> OrdinaryPosting
AccountsPayable -> OrdinaryPosting
NotesPayable -> OrdinaryPosting
ElectronicallyRecordedObligations -> OrdinaryPosting
NotesLoansPayable -> OrdinaryPosting
BankOverdraft -> OrdinaryPosting
AdvancesReceived -> OrdinaryPosting
UnearnedRevenue -> OrdinaryPosting
AccruedExpenses -> OrdinaryPosting
OtherPayables -> OrdinaryPosting
DepositsReceived -> OrdinaryPosting
SuspenseReceipts -> OrdinaryPosting
ConsumptionTaxReceived -> OrdinaryPosting
AccruedConsumptionTax -> OrdinaryPosting
AccruedCorporateIncomeTaxes -> OrdinaryPosting
UnpaidDividends -> OrdinaryPosting
AllowanceForDoubtfulAccounts -> OrdinaryPosting
AccumulatedDepreciation -> OrdinaryPosting
LegalRetainedEarnings -> OrdinaryPosting
CumulativeTranslationAdjustment -> ConsolidationOnly
ProvisionForDoubtfulAccounts -> OrdinaryPosting
BadDebtLoss -> OrdinaryPosting
LossOnSalesOfFixedAssets -> OrdinaryPosting
LossOnSalesOfNotesReceivable -> OrdinaryPosting
PaymentFees -> OrdinaryPosting
MiscellaneousLoss -> OrdinaryPosting
CorporateIncomeTaxes -> OrdinaryPosting
CommunicationExpenses -> OrdinaryPosting
GainOnSalesOfFixedAssets -> OrdinaryPosting
RecoveryOfBadDebts -> OrdinaryPosting
MiscellaneousIncome -> OrdinaryPosting
ReversalOfAllowanceForDoubtfulAccounts -> OrdinaryPosting
TimeDeposits -> OrdinaryPosting
LoansReceivable -> OrdinaryPosting
GiftCertificatesReceived -> OrdinaryPosting
SecurityDepositsPaid -> OrdinaryPosting
SuppliesOnHand -> OrdinaryPosting
ContractAssets -> OrdinaryPosting
IncomeTaxesRefundReceivable -> OrdinaryPosting
WorkInProcess -> OrdinaryPosting
DeferredTaxAssets -> OrdinaryPosting
LeasedAssets -> OrdinaryPosting
ToolsAndInstruments -> OrdinaryPosting
ConstructionInProgress -> OrdinaryPosting
Goodwill -> OrdinaryPosting
SoftwareInProgress -> OrdinaryPosting
LongTermPrepaidExpenses -> OrdinaryPosting
DishonoredNotesReceivable -> OrdinaryPosting
PrepaidPensionCost -> OrdinaryPosting
NetDefinedBenefitAsset -> OrdinaryPosting
DepositsInSpecialAccounts -> OrdinaryPosting
Structures -> OrdinaryPosting
LeaseholdRights -> OrdinaryPosting
NonOperatingNotesReceivable -> OrdinaryPosting
NonOperatingElectronicallyRecordedReceivable -> OrdinaryPosting
RefundLiabilities -> OrdinaryPosting
NonOperatingNotesPayable -> OrdinaryPosting
NonOperatingElectronicallyRecordedObligations -> OrdinaryPosting
BonusesPayable -> OrdinaryPosting
AllowanceForRepairs -> OrdinaryPosting
AllowanceForProductWarranties -> OrdinaryPosting
AllowanceForBonuses -> OrdinaryPosting
DeferredTaxLiabilities -> OrdinaryPosting
LeaseObligations -> OrdinaryPosting
GuaranteeDepositsReceived -> OrdinaryPosting
AllowanceForRetirementBenefits -> OrdinaryPosting
LongTermOtherPayables -> OrdinaryPosting
NetDefinedBenefitLiability -> OrdinaryPosting
StockSubscriptionDeposits -> OrdinaryPosting
LegalCapitalSurplus -> OrdinaryPosting
OtherCapitalSurplus -> OrdinaryPosting
DividendEqualizationReserve -> OrdinaryPosting
RepairFundReserve -> OrdinaryPosting
ConstructionFundReserve -> OrdinaryPosting
GeneralReserve -> OrdinaryPosting
ValuationDifferenceOnOtherSecurities -> OrdinaryPosting
NonControllingInterests -> ConsolidationOnly
CapitalSurplus -> OrdinaryPosting
EarnedSurplus -> OrdinaryPosting
ServiceRevenue -> OrdinaryPosting
OperatingRevenue -> OrdinaryPosting
GainOnSalesOfSecurities -> OrdinaryPosting
GainOnValuationOfSecurities -> OrdinaryPosting
DividendsReceived -> OrdinaryPosting
InterestOnSecurities -> OrdinaryPosting
GainOnSalesOfInvestmentSecurities -> OrdinaryPosting
InsuranceGain -> OrdinaryPosting
GainOnBargainPurchase -> OrdinaryPosting
ReversalOfAllowanceForRepairs -> OrdinaryPosting
ReversalOfAllowanceForProductWarranties -> OrdinaryPosting
GainOnDonationOfFixedAssets -> OrdinaryPosting
GainOnNationalSubsidies -> OrdinaryPosting
GainOnConstructionGrants -> OrdinaryPosting
LandRentReceived -> OrdinaryPosting
SalesRebates -> OrdinaryPosting
CostOfServices -> OrdinaryPosting
OperatingExpenses -> OrdinaryPosting
InventoryShrinkageLoss -> OrdinaryPosting
LossOnValuationOfMerchandise -> OrdinaryPosting
Bonuses -> OrdinaryPosting
RetirementBenefitExpenses -> OrdinaryPosting
ProvisionForRepairs -> OrdinaryPosting
ProvisionForBonuses -> OrdinaryPosting
ProvisionForProductWarranties -> OrdinaryPosting
ResearchAndDevelopmentExpenses -> OrdinaryPosting
AmortizationOfGoodwill -> OrdinaryPosting
AmortizationOfSoftware -> OrdinaryPosting
AmortizationOfPatents -> OrdinaryPosting
LeaseExpenses -> OrdinaryPosting
IncorporationExpenses -> OrdinaryPosting
StockIssuanceCosts -> OrdinaryPosting
BusinessCommencementExpenses -> OrdinaryPosting
DevelopmentExpenses -> OrdinaryPosting
LossOnSalesOfElectronicallyRecordedReceivables -> OrdinaryPosting
LossOnSalesOfReceivables -> OrdinaryPosting
LossOnSalesOfSecurities -> OrdinaryPosting
LossOnValuationOfSecurities -> OrdinaryPosting
LossOnSalesOfInvestmentSecurities -> OrdinaryPosting
LossOnFire -> OrdinaryPosting
LossOnRetirementOfFixedAssets -> OrdinaryPosting
LossOnReductionOfFixedAssets -> OrdinaryPosting
AdditionalIncomeTaxesForPriorPeriods -> OrdinaryPosting
RefundOfIncomeTaxes -> OrdinaryPosting
PurchaseRebates -> OrdinaryPosting
WelfareExpenses -> OrdinaryPosting
MaintenanceExpenses -> OrdinaryPosting
StatutoryWelfareExpenses -> OrdinaryPosting
LandRentPaid -> OrdinaryPosting
InsuranceExpense -> OrdinaryPosting
RepairsExpense -> OrdinaryPosting
StorageExpenses -> OrdinaryPosting
MembershipFees -> OrdinaryPosting
IncomeSummary -> ClosingOnly
SuspenseAccount -> OrdinaryPosting
ForeignExchangeGains -> OrdinaryPosting
ForeignExchangeLosses -> OrdinaryPosting
ContraAccountForGuaranteeObligations -> OrdinaryPosting
GuaranteeObligations -> OrdinaryPosting
IncomeTaxesAdjustment -> OrdinaryPosting
BranchCurrentAccount -> OrdinaryPosting
HeadOfficeCurrentAccount -> OrdinaryPosting
NetIncomeAttributableToNCI -> ConsolidationOnly
NetLossAttributableToNCI -> ConsolidationOnly
TradingSecurities -> OrdinaryPosting
HeldToMaturityBonds -> OrdinaryPosting
SubsidiaryStocks -> OrdinaryPosting
AffiliateStocks -> OrdinaryPosting
AvailableForSaleSecurities -> OrdinaryPosting
ConsumptionTaxRefundReceivable -> OrdinaryPosting
PropertyTaxPayable -> OrdinaryPosting
DepositsReceivedFromOfficers -> OrdinaryPosting
AccountTitle -> NotPostable
divisionFor :: AccountTitles -> AccountSpec -> DivisionSemantics
divisionFor title spec = case title of
Cash -> StatementDivision (asDivision spec)
Deposits -> StatementDivision (asDivision spec)
CurrentDeposits -> StatementDivision (asDivision spec)
Securities -> StatementDivision (asDivision spec)
InvestmentSecurities -> StatementDivision (asDivision spec)
InvestmentInAssociate -> StatementDivision (asDivision spec)
LongTermNationalBonds -> StatementDivision (asDivision spec)
ShortTermNationalBonds -> StatementDivision (asDivision spec)
Products -> StatementDivision (asDivision spec)
Machinery -> StatementDivision (asDivision spec)
Building -> StatementDivision (asDivision spec)
Vehicle -> StatementDivision (asDivision spec)
StockInvestment -> StatementDivision (asDivision spec)
EquipmentInvestment -> StatementDivision (asDivision spec)
LongTermLoansReceivable -> StatementDivision (asDivision spec)
AccountsReceivable -> StatementDivision (asDivision spec)
ShortTermLoansReceivable -> StatementDivision (asDivision spec)
ReserveDepositReceivable -> StatementDivision (asDivision spec)
Gold -> StatementDivision (asDivision spec)
GovernmentService -> StatementDivision (asDivision spec)
CapitalStock -> StatementDivision (asDivision spec)
RetainedEarnings -> StatementDivision (asDivision spec)
LongTermLoansPayable -> StatementDivision (asDivision spec)
ShortTermLoansPayable -> StatementDivision (asDivision spec)
LoansPayable -> StatementDivision (asDivision spec)
ReserveForDepreciation -> StatementDivision (asDivision spec)
DepositPayable -> StatementDivision (asDivision spec)
LongTermNationalBondsPayable -> StatementDivision (asDivision spec)
ShortTermNationalBondsPayable -> StatementDivision (asDivision spec)
ReserveDepositPayable -> StatementDivision (asDivision spec)
CentralBankNotePayable -> StatementDivision (asDivision spec)
Depreciation -> StatementDivision (asDivision spec)
AmortizationExpense -> StatementDivision (asDivision spec)
SalesCost -> StatementDivision (asDivision spec)
BusinessTrip -> StatementDivision (asDivision spec)
Commutation -> StatementDivision (asDivision spec)
UtilitiesExpense -> StatementDivision (asDivision spec)
RentExpense -> StatementDivision (asDivision spec)
AdvertisingExpense -> StatementDivision (asDivision spec)
DeliveryExpenses -> StatementDivision (asDivision spec)
SuppliesExpenses -> StatementDivision (asDivision spec)
MiscellaneousExpenses -> StatementDivision (asDivision spec)
WageExpenditure -> StatementDivision (asDivision spec)
InterestExpense -> StatementDivision (asDivision spec)
TaxesExpense -> StatementDivision (asDivision spec)
ConsumptionExpenditure -> StatementDivision (asDivision spec)
SubsidyExpense -> StatementDivision (asDivision spec)
CentralBankPaymentExpense -> StatementDivision (asDivision spec)
Purchases -> StatementDivision (asDivision spec)
NetIncome -> DirectionEncoding (asDivision spec)
ValueAdded -> StatementDivision (asDivision spec)
SubsidyIncome -> StatementDivision (asDivision spec)
NationalBondInterestEarned -> StatementDivision (asDivision spec)
DepositInterestEarned -> StatementDivision (asDivision spec)
GrossProfit -> DirectionEncoding (asDivision spec)
OrdinaryProfit -> DirectionEncoding (asDivision spec)
InterestEarned -> StatementDivision (asDivision spec)
ReceiptFee -> StatementDivision (asDivision spec)
RentalIncome -> StatementDivision (asDivision spec)
WageEarned -> StatementDivision (asDivision spec)
TaxesRevenue -> StatementDivision (asDivision spec)
CentralBankPaymentIncome -> StatementDivision (asDivision spec)
Sales -> StatementDivision (asDivision spec)
EquityInEarningsOfInvestee -> StatementDivision (asDivision spec)
NetLoss -> DirectionEncoding (asDivision spec)
PettyCash -> StatementDivision (asDivision spec)
NotesReceivable -> StatementDivision (asDivision spec)
ElectronicallyRecordedReceivable -> StatementDivision (asDivision spec)
CreditCardReceivable -> StatementDivision (asDivision spec)
NotesLoansReceivable -> StatementDivision (asDivision spec)
MerchandiseInventory -> StatementDivision (asDivision spec)
AdvancesPaid -> StatementDivision (asDivision spec)
PrepaidExpenses -> StatementDivision (asDivision spec)
AccruedRevenue -> StatementDivision (asDivision spec)
OtherReceivables -> StatementDivision (asDivision spec)
PaymentsOnBehalf -> StatementDivision (asDivision spec)
SuspensePayments -> BookkeepingControlClass (asDivision spec)
ConsumptionTaxPaid -> StatementDivision (asDivision spec)
PrepaidCorporateIncomeTaxes -> StatementDivision (asDivision spec)
Land -> StatementDivision (asDivision spec)
Fixtures -> StatementDivision (asDivision spec)
Patent -> StatementDivision (asDivision spec)
Trademark -> StatementDivision (asDivision spec)
Software -> StatementDivision (asDivision spec)
CashOverShort -> BookkeepingControlClass (asDivision spec)
AccountsPayable -> StatementDivision (asDivision spec)
NotesPayable -> StatementDivision (asDivision spec)
ElectronicallyRecordedObligations -> StatementDivision (asDivision spec)
NotesLoansPayable -> StatementDivision (asDivision spec)
BankOverdraft -> StatementDivision (asDivision spec)
AdvancesReceived -> StatementDivision (asDivision spec)
UnearnedRevenue -> StatementDivision (asDivision spec)
AccruedExpenses -> StatementDivision (asDivision spec)
OtherPayables -> StatementDivision (asDivision spec)
DepositsReceived -> StatementDivision (asDivision spec)
SuspenseReceipts -> BookkeepingControlClass (asDivision spec)
ConsumptionTaxReceived -> StatementDivision (asDivision spec)
AccruedConsumptionTax -> StatementDivision (asDivision spec)
AccruedCorporateIncomeTaxes -> StatementDivision (asDivision spec)
UnpaidDividends -> StatementDivision (asDivision spec)
AllowanceForDoubtfulAccounts -> StatementDivision (asDivision spec)
AccumulatedDepreciation -> StatementDivision (asDivision spec)
LegalRetainedEarnings -> StatementDivision (asDivision spec)
CumulativeTranslationAdjustment -> StatementDivision (asDivision spec)
ProvisionForDoubtfulAccounts -> StatementDivision (asDivision spec)
BadDebtLoss -> StatementDivision (asDivision spec)
LossOnSalesOfFixedAssets -> StatementDivision (asDivision spec)
LossOnSalesOfNotesReceivable -> StatementDivision (asDivision spec)
PaymentFees -> StatementDivision (asDivision spec)
MiscellaneousLoss -> StatementDivision (asDivision spec)
CorporateIncomeTaxes -> StatementDivision (asDivision spec)
CommunicationExpenses -> StatementDivision (asDivision spec)
GainOnSalesOfFixedAssets -> StatementDivision (asDivision spec)
RecoveryOfBadDebts -> StatementDivision (asDivision spec)
MiscellaneousIncome -> StatementDivision (asDivision spec)
ReversalOfAllowanceForDoubtfulAccounts -> StatementDivision (asDivision spec)
TimeDeposits -> StatementDivision (asDivision spec)
LoansReceivable -> StatementDivision (asDivision spec)
GiftCertificatesReceived -> StatementDivision (asDivision spec)
SecurityDepositsPaid -> StatementDivision (asDivision spec)
SuppliesOnHand -> StatementDivision (asDivision spec)
ContractAssets -> StatementDivision (asDivision spec)
IncomeTaxesRefundReceivable -> StatementDivision (asDivision spec)
WorkInProcess -> StatementDivision (asDivision spec)
DeferredTaxAssets -> StatementDivision (asDivision spec)
LeasedAssets -> StatementDivision (asDivision spec)
ToolsAndInstruments -> StatementDivision (asDivision spec)
ConstructionInProgress -> StatementDivision (asDivision spec)
Goodwill -> StatementDivision (asDivision spec)
SoftwareInProgress -> StatementDivision (asDivision spec)
LongTermPrepaidExpenses -> StatementDivision (asDivision spec)
DishonoredNotesReceivable -> StatementDivision (asDivision spec)
PrepaidPensionCost -> StatementDivision (asDivision spec)
NetDefinedBenefitAsset -> StatementDivision (asDivision spec)
DepositsInSpecialAccounts -> StatementDivision (asDivision spec)
Structures -> StatementDivision (asDivision spec)
LeaseholdRights -> StatementDivision (asDivision spec)
NonOperatingNotesReceivable -> StatementDivision (asDivision spec)
NonOperatingElectronicallyRecordedReceivable -> StatementDivision (asDivision spec)
RefundLiabilities -> StatementDivision (asDivision spec)
NonOperatingNotesPayable -> StatementDivision (asDivision spec)
NonOperatingElectronicallyRecordedObligations -> StatementDivision (asDivision spec)
BonusesPayable -> StatementDivision (asDivision spec)
AllowanceForRepairs -> StatementDivision (asDivision spec)
AllowanceForProductWarranties -> StatementDivision (asDivision spec)
AllowanceForBonuses -> StatementDivision (asDivision spec)
DeferredTaxLiabilities -> StatementDivision (asDivision spec)
LeaseObligations -> StatementDivision (asDivision spec)
GuaranteeDepositsReceived -> StatementDivision (asDivision spec)
AllowanceForRetirementBenefits -> StatementDivision (asDivision spec)
LongTermOtherPayables -> StatementDivision (asDivision spec)
NetDefinedBenefitLiability -> StatementDivision (asDivision spec)
StockSubscriptionDeposits -> StatementDivision (asDivision spec)
LegalCapitalSurplus -> StatementDivision (asDivision spec)
OtherCapitalSurplus -> StatementDivision (asDivision spec)
DividendEqualizationReserve -> StatementDivision (asDivision spec)
RepairFundReserve -> StatementDivision (asDivision spec)
ConstructionFundReserve -> StatementDivision (asDivision spec)
GeneralReserve -> StatementDivision (asDivision spec)
ValuationDifferenceOnOtherSecurities -> StatementDivision (asDivision spec)
NonControllingInterests -> StatementDivision (asDivision spec)
CapitalSurplus -> StatementDivision (asDivision spec)
EarnedSurplus -> StatementDivision (asDivision spec)
ServiceRevenue -> StatementDivision (asDivision spec)
OperatingRevenue -> StatementDivision (asDivision spec)
GainOnSalesOfSecurities -> StatementDivision (asDivision spec)
GainOnValuationOfSecurities -> StatementDivision (asDivision spec)
DividendsReceived -> StatementDivision (asDivision spec)
InterestOnSecurities -> StatementDivision (asDivision spec)
GainOnSalesOfInvestmentSecurities -> StatementDivision (asDivision spec)
InsuranceGain -> StatementDivision (asDivision spec)
GainOnBargainPurchase -> StatementDivision (asDivision spec)
ReversalOfAllowanceForRepairs -> StatementDivision (asDivision spec)
ReversalOfAllowanceForProductWarranties -> StatementDivision (asDivision spec)
GainOnDonationOfFixedAssets -> StatementDivision (asDivision spec)
GainOnNationalSubsidies -> StatementDivision (asDivision spec)
GainOnConstructionGrants -> StatementDivision (asDivision spec)
LandRentReceived -> StatementDivision (asDivision spec)
SalesRebates -> StatementDivision (asDivision spec)
CostOfServices -> StatementDivision (asDivision spec)
OperatingExpenses -> StatementDivision (asDivision spec)
InventoryShrinkageLoss -> StatementDivision (asDivision spec)
LossOnValuationOfMerchandise -> StatementDivision (asDivision spec)
Bonuses -> StatementDivision (asDivision spec)
RetirementBenefitExpenses -> StatementDivision (asDivision spec)
ProvisionForRepairs -> StatementDivision (asDivision spec)
ProvisionForBonuses -> StatementDivision (asDivision spec)
ProvisionForProductWarranties -> StatementDivision (asDivision spec)
ResearchAndDevelopmentExpenses -> StatementDivision (asDivision spec)
AmortizationOfGoodwill -> StatementDivision (asDivision spec)
AmortizationOfSoftware -> StatementDivision (asDivision spec)
AmortizationOfPatents -> StatementDivision (asDivision spec)
LeaseExpenses -> StatementDivision (asDivision spec)
IncorporationExpenses -> StatementDivision (asDivision spec)
StockIssuanceCosts -> StatementDivision (asDivision spec)
BusinessCommencementExpenses -> StatementDivision (asDivision spec)
DevelopmentExpenses -> StatementDivision (asDivision spec)
LossOnSalesOfElectronicallyRecordedReceivables -> StatementDivision (asDivision spec)
LossOnSalesOfReceivables -> StatementDivision (asDivision spec)
LossOnSalesOfSecurities -> StatementDivision (asDivision spec)
LossOnValuationOfSecurities -> StatementDivision (asDivision spec)
LossOnSalesOfInvestmentSecurities -> StatementDivision (asDivision spec)
LossOnFire -> StatementDivision (asDivision spec)
LossOnRetirementOfFixedAssets -> StatementDivision (asDivision spec)
LossOnReductionOfFixedAssets -> StatementDivision (asDivision spec)
AdditionalIncomeTaxesForPriorPeriods -> StatementDivision (asDivision spec)
RefundOfIncomeTaxes -> StatementDivision (asDivision spec)
PurchaseRebates -> StatementDivision (asDivision spec)
WelfareExpenses -> StatementDivision (asDivision spec)
MaintenanceExpenses -> StatementDivision (asDivision spec)
StatutoryWelfareExpenses -> StatementDivision (asDivision spec)
LandRentPaid -> StatementDivision (asDivision spec)
InsuranceExpense -> StatementDivision (asDivision spec)
RepairsExpense -> StatementDivision (asDivision spec)
StorageExpenses -> StatementDivision (asDivision spec)
MembershipFees -> StatementDivision (asDivision spec)
IncomeSummary -> DirectionEncoding (asDivision spec)
SuspenseAccount -> BookkeepingControlClass (asDivision spec)
ForeignExchangeGains -> StatementDivision (asDivision spec)
ForeignExchangeLosses -> StatementDivision (asDivision spec)
ContraAccountForGuaranteeObligations -> StatementDivision (asDivision spec)
GuaranteeObligations -> StatementDivision (asDivision spec)
IncomeTaxesAdjustment -> StatementDivision (asDivision spec)
BranchCurrentAccount -> BookkeepingControlClass (asDivision spec)
HeadOfficeCurrentAccount -> BookkeepingControlClass (asDivision spec)
NetIncomeAttributableToNCI -> DirectionEncoding (asDivision spec)
NetLossAttributableToNCI -> DirectionEncoding (asDivision spec)
TradingSecurities -> StatementDivision (asDivision spec)
HeldToMaturityBonds -> StatementDivision (asDivision spec)
SubsidiaryStocks -> StatementDivision (asDivision spec)
AffiliateStocks -> StatementDivision (asDivision spec)
AvailableForSaleSecurities -> StatementDivision (asDivision spec)
ConsumptionTaxRefundReceivable -> StatementDivision (asDivision spec)
PropertyTaxPayable -> StatementDivision (asDivision spec)
DepositsReceivedFromOfficers -> StatementDivision (asDivision spec)
AccountTitle -> NoStatementDivision
homeSideFor :: AccountTitles -> AccountSpec -> HomeSideSemantics
homeSideFor title spec = case title of
Cash -> FixedHomeSide (legacyHomeSide spec)
Deposits -> FixedHomeSide (legacyHomeSide spec)
CurrentDeposits -> FixedHomeSide (legacyHomeSide spec)
Securities -> FixedHomeSide (legacyHomeSide spec)
InvestmentSecurities -> FixedHomeSide (legacyHomeSide spec)
InvestmentInAssociate -> FixedHomeSide (legacyHomeSide spec)
LongTermNationalBonds -> FixedHomeSide (legacyHomeSide spec)
ShortTermNationalBonds -> FixedHomeSide (legacyHomeSide spec)
Products -> FixedHomeSide (legacyHomeSide spec)
Machinery -> FixedHomeSide (legacyHomeSide spec)
Building -> FixedHomeSide (legacyHomeSide spec)
Vehicle -> FixedHomeSide (legacyHomeSide spec)
StockInvestment -> FixedHomeSide (legacyHomeSide spec)
EquipmentInvestment -> FixedHomeSide (legacyHomeSide spec)
LongTermLoansReceivable -> FixedHomeSide (legacyHomeSide spec)
AccountsReceivable -> FixedHomeSide (legacyHomeSide spec)
ShortTermLoansReceivable -> FixedHomeSide (legacyHomeSide spec)
ReserveDepositReceivable -> FixedHomeSide (legacyHomeSide spec)
Gold -> FixedHomeSide (legacyHomeSide spec)
GovernmentService -> FixedHomeSide (legacyHomeSide spec)
CapitalStock -> FixedHomeSide (legacyHomeSide spec)
RetainedEarnings -> FixedHomeSide (legacyHomeSide spec)
LongTermLoansPayable -> FixedHomeSide (legacyHomeSide spec)
ShortTermLoansPayable -> FixedHomeSide (legacyHomeSide spec)
LoansPayable -> FixedHomeSide (legacyHomeSide spec)
ReserveForDepreciation -> FixedHomeSide (legacyHomeSide spec)
DepositPayable -> FixedHomeSide (legacyHomeSide spec)
LongTermNationalBondsPayable -> FixedHomeSide (legacyHomeSide spec)
ShortTermNationalBondsPayable -> FixedHomeSide (legacyHomeSide spec)
ReserveDepositPayable -> FixedHomeSide (legacyHomeSide spec)
CentralBankNotePayable -> FixedHomeSide (legacyHomeSide spec)
Depreciation -> FixedHomeSide (legacyHomeSide spec)
AmortizationExpense -> FixedHomeSide (legacyHomeSide spec)
SalesCost -> FixedHomeSide (legacyHomeSide spec)
BusinessTrip -> FixedHomeSide (legacyHomeSide spec)
Commutation -> FixedHomeSide (legacyHomeSide spec)
UtilitiesExpense -> FixedHomeSide (legacyHomeSide spec)
RentExpense -> FixedHomeSide (legacyHomeSide spec)
AdvertisingExpense -> FixedHomeSide (legacyHomeSide spec)
DeliveryExpenses -> FixedHomeSide (legacyHomeSide spec)
SuppliesExpenses -> FixedHomeSide (legacyHomeSide spec)
MiscellaneousExpenses -> FixedHomeSide (legacyHomeSide spec)
WageExpenditure -> FixedHomeSide (legacyHomeSide spec)
InterestExpense -> FixedHomeSide (legacyHomeSide spec)
TaxesExpense -> FixedHomeSide (legacyHomeSide spec)
ConsumptionExpenditure -> FixedHomeSide (legacyHomeSide spec)
SubsidyExpense -> FixedHomeSide (legacyHomeSide spec)
CentralBankPaymentExpense -> FixedHomeSide (legacyHomeSide spec)
Purchases -> FixedHomeSide (legacyHomeSide spec)
NetIncome -> FixedHomeSide (legacyHomeSide spec)
ValueAdded -> FixedHomeSide (legacyHomeSide spec)
SubsidyIncome -> FixedHomeSide (legacyHomeSide spec)
NationalBondInterestEarned -> FixedHomeSide (legacyHomeSide spec)
DepositInterestEarned -> FixedHomeSide (legacyHomeSide spec)
GrossProfit -> FixedHomeSide (legacyHomeSide spec)
OrdinaryProfit -> FixedHomeSide (legacyHomeSide spec)
InterestEarned -> FixedHomeSide (legacyHomeSide spec)
ReceiptFee -> FixedHomeSide (legacyHomeSide spec)
RentalIncome -> FixedHomeSide (legacyHomeSide spec)
WageEarned -> FixedHomeSide (legacyHomeSide spec)
TaxesRevenue -> FixedHomeSide (legacyHomeSide spec)
CentralBankPaymentIncome -> FixedHomeSide (legacyHomeSide spec)
Sales -> FixedHomeSide (legacyHomeSide spec)
EquityInEarningsOfInvestee -> FixedHomeSide (legacyHomeSide spec)
NetLoss -> FixedHomeSide (legacyHomeSide spec)
PettyCash -> FixedHomeSide (legacyHomeSide spec)
NotesReceivable -> FixedHomeSide (legacyHomeSide spec)
ElectronicallyRecordedReceivable -> FixedHomeSide (legacyHomeSide spec)
CreditCardReceivable -> FixedHomeSide (legacyHomeSide spec)
NotesLoansReceivable -> FixedHomeSide (legacyHomeSide spec)
MerchandiseInventory -> FixedHomeSide (legacyHomeSide spec)
AdvancesPaid -> FixedHomeSide (legacyHomeSide spec)
PrepaidExpenses -> FixedHomeSide (legacyHomeSide spec)
AccruedRevenue -> FixedHomeSide (legacyHomeSide spec)
OtherReceivables -> FixedHomeSide (legacyHomeSide spec)
PaymentsOnBehalf -> FixedHomeSide (legacyHomeSide spec)
SuspensePayments -> FixedHomeSide (legacyHomeSide spec)
ConsumptionTaxPaid -> FixedHomeSide (legacyHomeSide spec)
PrepaidCorporateIncomeTaxes -> FixedHomeSide (legacyHomeSide spec)
Land -> FixedHomeSide (legacyHomeSide spec)
Fixtures -> FixedHomeSide (legacyHomeSide spec)
Patent -> FixedHomeSide (legacyHomeSide spec)
Trademark -> FixedHomeSide (legacyHomeSide spec)
Software -> FixedHomeSide (legacyHomeSide spec)
CashOverShort -> ContextDependentHomeSide
AccountsPayable -> FixedHomeSide (legacyHomeSide spec)
NotesPayable -> FixedHomeSide (legacyHomeSide spec)
ElectronicallyRecordedObligations -> FixedHomeSide (legacyHomeSide spec)
NotesLoansPayable -> FixedHomeSide (legacyHomeSide spec)
BankOverdraft -> FixedHomeSide (legacyHomeSide spec)
AdvancesReceived -> FixedHomeSide (legacyHomeSide spec)
UnearnedRevenue -> FixedHomeSide (legacyHomeSide spec)
AccruedExpenses -> FixedHomeSide (legacyHomeSide spec)
OtherPayables -> FixedHomeSide (legacyHomeSide spec)
DepositsReceived -> FixedHomeSide (legacyHomeSide spec)
SuspenseReceipts -> FixedHomeSide (legacyHomeSide spec)
ConsumptionTaxReceived -> FixedHomeSide (legacyHomeSide spec)
AccruedConsumptionTax -> FixedHomeSide (legacyHomeSide spec)
AccruedCorporateIncomeTaxes -> FixedHomeSide (legacyHomeSide spec)
UnpaidDividends -> FixedHomeSide (legacyHomeSide spec)
AllowanceForDoubtfulAccounts -> FixedHomeSide (legacyHomeSide spec)
AccumulatedDepreciation -> FixedHomeSide (legacyHomeSide spec)
LegalRetainedEarnings -> FixedHomeSide (legacyHomeSide spec)
CumulativeTranslationAdjustment -> FixedHomeSide (legacyHomeSide spec)
ProvisionForDoubtfulAccounts -> FixedHomeSide (legacyHomeSide spec)
BadDebtLoss -> FixedHomeSide (legacyHomeSide spec)
LossOnSalesOfFixedAssets -> FixedHomeSide (legacyHomeSide spec)
LossOnSalesOfNotesReceivable -> FixedHomeSide (legacyHomeSide spec)
PaymentFees -> FixedHomeSide (legacyHomeSide spec)
MiscellaneousLoss -> FixedHomeSide (legacyHomeSide spec)
CorporateIncomeTaxes -> FixedHomeSide (legacyHomeSide spec)
CommunicationExpenses -> FixedHomeSide (legacyHomeSide spec)
GainOnSalesOfFixedAssets -> FixedHomeSide (legacyHomeSide spec)
RecoveryOfBadDebts -> FixedHomeSide (legacyHomeSide spec)
MiscellaneousIncome -> FixedHomeSide (legacyHomeSide spec)
ReversalOfAllowanceForDoubtfulAccounts -> FixedHomeSide (legacyHomeSide spec)
TimeDeposits -> FixedHomeSide (legacyHomeSide spec)
LoansReceivable -> FixedHomeSide (legacyHomeSide spec)
GiftCertificatesReceived -> FixedHomeSide (legacyHomeSide spec)
SecurityDepositsPaid -> FixedHomeSide (legacyHomeSide spec)
SuppliesOnHand -> FixedHomeSide (legacyHomeSide spec)
ContractAssets -> FixedHomeSide (legacyHomeSide spec)
IncomeTaxesRefundReceivable -> FixedHomeSide (legacyHomeSide spec)
WorkInProcess -> FixedHomeSide (legacyHomeSide spec)
DeferredTaxAssets -> FixedHomeSide (legacyHomeSide spec)
LeasedAssets -> FixedHomeSide (legacyHomeSide spec)
ToolsAndInstruments -> FixedHomeSide (legacyHomeSide spec)
ConstructionInProgress -> FixedHomeSide (legacyHomeSide spec)
Goodwill -> FixedHomeSide (legacyHomeSide spec)
SoftwareInProgress -> FixedHomeSide (legacyHomeSide spec)
LongTermPrepaidExpenses -> FixedHomeSide (legacyHomeSide spec)
DishonoredNotesReceivable -> FixedHomeSide (legacyHomeSide spec)
PrepaidPensionCost -> FixedHomeSide (legacyHomeSide spec)
NetDefinedBenefitAsset -> FixedHomeSide (legacyHomeSide spec)
DepositsInSpecialAccounts -> FixedHomeSide (legacyHomeSide spec)
Structures -> FixedHomeSide (legacyHomeSide spec)
LeaseholdRights -> FixedHomeSide (legacyHomeSide spec)
NonOperatingNotesReceivable -> FixedHomeSide (legacyHomeSide spec)
NonOperatingElectronicallyRecordedReceivable -> FixedHomeSide (legacyHomeSide spec)
RefundLiabilities -> FixedHomeSide (legacyHomeSide spec)
NonOperatingNotesPayable -> FixedHomeSide (legacyHomeSide spec)
NonOperatingElectronicallyRecordedObligations -> FixedHomeSide (legacyHomeSide spec)
BonusesPayable -> FixedHomeSide (legacyHomeSide spec)
AllowanceForRepairs -> FixedHomeSide (legacyHomeSide spec)
AllowanceForProductWarranties -> FixedHomeSide (legacyHomeSide spec)
AllowanceForBonuses -> FixedHomeSide (legacyHomeSide spec)
DeferredTaxLiabilities -> FixedHomeSide (legacyHomeSide spec)
LeaseObligations -> FixedHomeSide (legacyHomeSide spec)
GuaranteeDepositsReceived -> FixedHomeSide (legacyHomeSide spec)
AllowanceForRetirementBenefits -> FixedHomeSide (legacyHomeSide spec)
LongTermOtherPayables -> FixedHomeSide (legacyHomeSide spec)
NetDefinedBenefitLiability -> FixedHomeSide (legacyHomeSide spec)
StockSubscriptionDeposits -> FixedHomeSide (legacyHomeSide spec)
LegalCapitalSurplus -> FixedHomeSide (legacyHomeSide spec)
OtherCapitalSurplus -> FixedHomeSide (legacyHomeSide spec)
DividendEqualizationReserve -> FixedHomeSide (legacyHomeSide spec)
RepairFundReserve -> FixedHomeSide (legacyHomeSide spec)
ConstructionFundReserve -> FixedHomeSide (legacyHomeSide spec)
GeneralReserve -> FixedHomeSide (legacyHomeSide spec)
ValuationDifferenceOnOtherSecurities -> FixedHomeSide (legacyHomeSide spec)
NonControllingInterests -> FixedHomeSide (legacyHomeSide spec)
CapitalSurplus -> FixedHomeSide (legacyHomeSide spec)
EarnedSurplus -> FixedHomeSide (legacyHomeSide spec)
ServiceRevenue -> FixedHomeSide (legacyHomeSide spec)
OperatingRevenue -> FixedHomeSide (legacyHomeSide spec)
GainOnSalesOfSecurities -> FixedHomeSide (legacyHomeSide spec)
GainOnValuationOfSecurities -> FixedHomeSide (legacyHomeSide spec)
DividendsReceived -> FixedHomeSide (legacyHomeSide spec)
InterestOnSecurities -> FixedHomeSide (legacyHomeSide spec)
GainOnSalesOfInvestmentSecurities -> FixedHomeSide (legacyHomeSide spec)
InsuranceGain -> FixedHomeSide (legacyHomeSide spec)
GainOnBargainPurchase -> FixedHomeSide (legacyHomeSide spec)
ReversalOfAllowanceForRepairs -> FixedHomeSide (legacyHomeSide spec)
ReversalOfAllowanceForProductWarranties -> FixedHomeSide (legacyHomeSide spec)
GainOnDonationOfFixedAssets -> FixedHomeSide (legacyHomeSide spec)
GainOnNationalSubsidies -> FixedHomeSide (legacyHomeSide spec)
GainOnConstructionGrants -> FixedHomeSide (legacyHomeSide spec)
LandRentReceived -> FixedHomeSide (legacyHomeSide spec)
SalesRebates -> FixedHomeSide (legacyHomeSide spec)
CostOfServices -> FixedHomeSide (legacyHomeSide spec)
OperatingExpenses -> FixedHomeSide (legacyHomeSide spec)
InventoryShrinkageLoss -> FixedHomeSide (legacyHomeSide spec)
LossOnValuationOfMerchandise -> FixedHomeSide (legacyHomeSide spec)
Bonuses -> FixedHomeSide (legacyHomeSide spec)
RetirementBenefitExpenses -> FixedHomeSide (legacyHomeSide spec)
ProvisionForRepairs -> FixedHomeSide (legacyHomeSide spec)
ProvisionForBonuses -> FixedHomeSide (legacyHomeSide spec)
ProvisionForProductWarranties -> FixedHomeSide (legacyHomeSide spec)
ResearchAndDevelopmentExpenses -> FixedHomeSide (legacyHomeSide spec)
AmortizationOfGoodwill -> FixedHomeSide (legacyHomeSide spec)
AmortizationOfSoftware -> FixedHomeSide (legacyHomeSide spec)
AmortizationOfPatents -> FixedHomeSide (legacyHomeSide spec)
LeaseExpenses -> FixedHomeSide (legacyHomeSide spec)
IncorporationExpenses -> FixedHomeSide (legacyHomeSide spec)
StockIssuanceCosts -> FixedHomeSide (legacyHomeSide spec)
BusinessCommencementExpenses -> FixedHomeSide (legacyHomeSide spec)
DevelopmentExpenses -> FixedHomeSide (legacyHomeSide spec)
LossOnSalesOfElectronicallyRecordedReceivables -> FixedHomeSide (legacyHomeSide spec)
LossOnSalesOfReceivables -> FixedHomeSide (legacyHomeSide spec)
LossOnSalesOfSecurities -> FixedHomeSide (legacyHomeSide spec)
LossOnValuationOfSecurities -> FixedHomeSide (legacyHomeSide spec)
LossOnSalesOfInvestmentSecurities -> FixedHomeSide (legacyHomeSide spec)
LossOnFire -> FixedHomeSide (legacyHomeSide spec)
LossOnRetirementOfFixedAssets -> FixedHomeSide (legacyHomeSide spec)
LossOnReductionOfFixedAssets -> FixedHomeSide (legacyHomeSide spec)
AdditionalIncomeTaxesForPriorPeriods -> FixedHomeSide (legacyHomeSide spec)
RefundOfIncomeTaxes -> FixedHomeSide (legacyHomeSide spec)
PurchaseRebates -> FixedHomeSide (legacyHomeSide spec)
WelfareExpenses -> FixedHomeSide (legacyHomeSide spec)
MaintenanceExpenses -> FixedHomeSide (legacyHomeSide spec)
StatutoryWelfareExpenses -> FixedHomeSide (legacyHomeSide spec)
LandRentPaid -> FixedHomeSide (legacyHomeSide spec)
InsuranceExpense -> FixedHomeSide (legacyHomeSide spec)
RepairsExpense -> FixedHomeSide (legacyHomeSide spec)
StorageExpenses -> FixedHomeSide (legacyHomeSide spec)
MembershipFees -> FixedHomeSide (legacyHomeSide spec)
IncomeSummary -> ContextDependentHomeSide
SuspenseAccount -> ContextDependentHomeSide
ForeignExchangeGains -> FixedHomeSide (legacyHomeSide spec)
ForeignExchangeLosses -> FixedHomeSide (legacyHomeSide spec)
ContraAccountForGuaranteeObligations -> FixedHomeSide (legacyHomeSide spec)
GuaranteeObligations -> FixedHomeSide (legacyHomeSide spec)
IncomeTaxesAdjustment -> FixedHomeSide (legacyHomeSide spec)
BranchCurrentAccount -> FixedHomeSide (legacyHomeSide spec)
HeadOfficeCurrentAccount -> FixedHomeSide (legacyHomeSide spec)
NetIncomeAttributableToNCI -> FixedHomeSide (legacyHomeSide spec)
NetLossAttributableToNCI -> FixedHomeSide (legacyHomeSide spec)
TradingSecurities -> FixedHomeSide (legacyHomeSide spec)
HeldToMaturityBonds -> FixedHomeSide (legacyHomeSide spec)
SubsidiaryStocks -> FixedHomeSide (legacyHomeSide spec)
AffiliateStocks -> FixedHomeSide (legacyHomeSide spec)
AvailableForSaleSecurities -> FixedHomeSide (legacyHomeSide spec)
ConsumptionTaxRefundReceivable -> FixedHomeSide (legacyHomeSide spec)
PropertyTaxPayable -> FixedHomeSide (legacyHomeSide spec)
DepositsReceivedFromOfficers -> FixedHomeSide (legacyHomeSide spec)
AccountTitle -> NoPostingSide
legacyHomeSide :: AccountSpec -> Side
legacyHomeSide spec
| asIsContra spec = reverseSide (divisionSide (asDivision spec))
| otherwise = divisionSide (asDivision spec)
divisionSide :: AccountDivision -> Side
divisionSide Assets = Debit
divisionSide Cost = Debit
divisionSide Equity = Credit
divisionSide Liability = Credit
divisionSide Revenue = Credit
reverseSide :: Side -> Side
reverseSide Debit = Credit
reverseSide Credit = Debit
reverseSide Side = Side
reportingFor :: AccountTitles -> ReportingEligibility
reportingFor title = case title of
Cash -> StatementEligible
Deposits -> StatementEligible
CurrentDeposits -> StatementEligible
Securities -> StatementEligible
InvestmentSecurities -> StatementEligible
InvestmentInAssociate -> StatementEligible
LongTermNationalBonds -> StatementEligible
ShortTermNationalBonds -> StatementEligible
Products -> StatementEligible
Machinery -> StatementEligible
Building -> StatementEligible
Vehicle -> StatementEligible
StockInvestment -> StatementEligible
EquipmentInvestment -> StatementEligible
LongTermLoansReceivable -> StatementEligible
AccountsReceivable -> StatementEligible
ShortTermLoansReceivable -> StatementEligible
ReserveDepositReceivable -> StatementEligible
Gold -> StatementEligible
GovernmentService -> StatementEligible
CapitalStock -> StatementEligible
RetainedEarnings -> StatementEligible
LongTermLoansPayable -> StatementEligible
ShortTermLoansPayable -> StatementEligible
LoansPayable -> StatementEligible
ReserveForDepreciation -> StatementEligible
DepositPayable -> StatementEligible
LongTermNationalBondsPayable -> StatementEligible
ShortTermNationalBondsPayable -> StatementEligible
ReserveDepositPayable -> StatementEligible
CentralBankNotePayable -> StatementEligible
Depreciation -> StatementEligible
AmortizationExpense -> StatementEligible
SalesCost -> StatementEligible
BusinessTrip -> StatementEligible
Commutation -> StatementEligible
UtilitiesExpense -> StatementEligible
RentExpense -> StatementEligible
AdvertisingExpense -> StatementEligible
DeliveryExpenses -> StatementEligible
SuppliesExpenses -> StatementEligible
MiscellaneousExpenses -> StatementEligible
WageExpenditure -> StatementEligible
InterestExpense -> StatementEligible
TaxesExpense -> StatementEligible
ConsumptionExpenditure -> StatementEligible
SubsidyExpense -> StatementEligible
CentralBankPaymentExpense -> StatementEligible
Purchases -> StatementEligible
NetIncome -> DerivedPresentation
ValueAdded -> StatementEligible
SubsidyIncome -> StatementEligible
NationalBondInterestEarned -> StatementEligible
DepositInterestEarned -> StatementEligible
GrossProfit -> DerivedPresentation
OrdinaryProfit -> DerivedPresentation
InterestEarned -> StatementEligible
ReceiptFee -> StatementEligible
RentalIncome -> StatementEligible
WageEarned -> StatementEligible
TaxesRevenue -> StatementEligible
CentralBankPaymentIncome -> StatementEligible
Sales -> StatementEligible
EquityInEarningsOfInvestee -> ContextualPresentation
NetLoss -> DerivedPresentation
PettyCash -> StatementEligible
NotesReceivable -> StatementEligible
ElectronicallyRecordedReceivable -> StatementEligible
CreditCardReceivable -> StatementEligible
NotesLoansReceivable -> StatementEligible
MerchandiseInventory -> StatementEligible
AdvancesPaid -> StatementEligible
PrepaidExpenses -> StatementEligible
AccruedRevenue -> StatementEligible
OtherReceivables -> StatementEligible
PaymentsOnBehalf -> StatementEligible
SuspensePayments -> ContextualPresentation
ConsumptionTaxPaid -> StatementEligible
PrepaidCorporateIncomeTaxes -> StatementEligible
Land -> StatementEligible
Fixtures -> StatementEligible
Patent -> StatementEligible
Trademark -> StatementEligible
Software -> StatementEligible
CashOverShort -> NotPresented
AccountsPayable -> StatementEligible
NotesPayable -> StatementEligible
ElectronicallyRecordedObligations -> StatementEligible
NotesLoansPayable -> StatementEligible
BankOverdraft -> StatementEligible
AdvancesReceived -> StatementEligible
UnearnedRevenue -> StatementEligible
AccruedExpenses -> StatementEligible
OtherPayables -> StatementEligible
DepositsReceived -> StatementEligible
SuspenseReceipts -> ContextualPresentation
ConsumptionTaxReceived -> StatementEligible
AccruedConsumptionTax -> StatementEligible
AccruedCorporateIncomeTaxes -> StatementEligible
UnpaidDividends -> StatementEligible
AllowanceForDoubtfulAccounts -> StatementEligible
AccumulatedDepreciation -> StatementEligible
LegalRetainedEarnings -> StatementEligible
CumulativeTranslationAdjustment -> ContextualPresentation
ProvisionForDoubtfulAccounts -> StatementEligible
BadDebtLoss -> StatementEligible
LossOnSalesOfFixedAssets -> StatementEligible
LossOnSalesOfNotesReceivable -> StatementEligible
PaymentFees -> StatementEligible
MiscellaneousLoss -> StatementEligible
CorporateIncomeTaxes -> StatementEligible
CommunicationExpenses -> StatementEligible
GainOnSalesOfFixedAssets -> StatementEligible
RecoveryOfBadDebts -> StatementEligible
MiscellaneousIncome -> StatementEligible
ReversalOfAllowanceForDoubtfulAccounts -> StatementEligible
TimeDeposits -> StatementEligible
LoansReceivable -> StatementEligible
GiftCertificatesReceived -> StatementEligible
SecurityDepositsPaid -> StatementEligible
SuppliesOnHand -> StatementEligible
ContractAssets -> StatementEligible
IncomeTaxesRefundReceivable -> StatementEligible
WorkInProcess -> StatementEligible
DeferredTaxAssets -> StatementEligible
LeasedAssets -> StatementEligible
ToolsAndInstruments -> StatementEligible
ConstructionInProgress -> StatementEligible
Goodwill -> StatementEligible
SoftwareInProgress -> StatementEligible
LongTermPrepaidExpenses -> StatementEligible
DishonoredNotesReceivable -> StatementEligible
PrepaidPensionCost -> StatementEligible
NetDefinedBenefitAsset -> StatementEligible
DepositsInSpecialAccounts -> StatementEligible
Structures -> StatementEligible
LeaseholdRights -> StatementEligible
NonOperatingNotesReceivable -> StatementEligible
NonOperatingElectronicallyRecordedReceivable -> StatementEligible
RefundLiabilities -> StatementEligible
NonOperatingNotesPayable -> StatementEligible
NonOperatingElectronicallyRecordedObligations -> StatementEligible
BonusesPayable -> StatementEligible
AllowanceForRepairs -> StatementEligible
AllowanceForProductWarranties -> StatementEligible
AllowanceForBonuses -> StatementEligible
DeferredTaxLiabilities -> StatementEligible
LeaseObligations -> StatementEligible
GuaranteeDepositsReceived -> StatementEligible
AllowanceForRetirementBenefits -> StatementEligible
LongTermOtherPayables -> StatementEligible
NetDefinedBenefitLiability -> StatementEligible
StockSubscriptionDeposits -> StatementEligible
LegalCapitalSurplus -> StatementEligible
OtherCapitalSurplus -> StatementEligible
DividendEqualizationReserve -> StatementEligible
RepairFundReserve -> StatementEligible
ConstructionFundReserve -> StatementEligible
GeneralReserve -> StatementEligible
ValuationDifferenceOnOtherSecurities -> StatementEligible
NonControllingInterests -> ContextualPresentation
CapitalSurplus -> StatementEligible
EarnedSurplus -> StatementEligible
ServiceRevenue -> StatementEligible
OperatingRevenue -> StatementEligible
GainOnSalesOfSecurities -> StatementEligible
GainOnValuationOfSecurities -> StatementEligible
DividendsReceived -> StatementEligible
InterestOnSecurities -> StatementEligible
GainOnSalesOfInvestmentSecurities -> StatementEligible
InsuranceGain -> StatementEligible
GainOnBargainPurchase -> StatementEligible
ReversalOfAllowanceForRepairs -> StatementEligible
ReversalOfAllowanceForProductWarranties -> StatementEligible
GainOnDonationOfFixedAssets -> StatementEligible
GainOnNationalSubsidies -> StatementEligible
GainOnConstructionGrants -> StatementEligible
LandRentReceived -> StatementEligible
SalesRebates -> StatementEligible
CostOfServices -> StatementEligible
OperatingExpenses -> StatementEligible
InventoryShrinkageLoss -> StatementEligible
LossOnValuationOfMerchandise -> StatementEligible
Bonuses -> StatementEligible
RetirementBenefitExpenses -> StatementEligible
ProvisionForRepairs -> StatementEligible
ProvisionForBonuses -> StatementEligible
ProvisionForProductWarranties -> StatementEligible
ResearchAndDevelopmentExpenses -> StatementEligible
AmortizationOfGoodwill -> StatementEligible
AmortizationOfSoftware -> StatementEligible
AmortizationOfPatents -> StatementEligible
LeaseExpenses -> StatementEligible
IncorporationExpenses -> StatementEligible
StockIssuanceCosts -> StatementEligible
BusinessCommencementExpenses -> StatementEligible
DevelopmentExpenses -> StatementEligible
LossOnSalesOfElectronicallyRecordedReceivables -> StatementEligible
LossOnSalesOfReceivables -> StatementEligible
LossOnSalesOfSecurities -> StatementEligible
LossOnValuationOfSecurities -> StatementEligible
LossOnSalesOfInvestmentSecurities -> StatementEligible
LossOnFire -> StatementEligible
LossOnRetirementOfFixedAssets -> StatementEligible
LossOnReductionOfFixedAssets -> StatementEligible
AdditionalIncomeTaxesForPriorPeriods -> StatementEligible
RefundOfIncomeTaxes -> StatementEligible
PurchaseRebates -> StatementEligible
WelfareExpenses -> StatementEligible
MaintenanceExpenses -> StatementEligible
StatutoryWelfareExpenses -> StatementEligible
LandRentPaid -> StatementEligible
InsuranceExpense -> StatementEligible
RepairsExpense -> StatementEligible
StorageExpenses -> StatementEligible
MembershipFees -> StatementEligible
IncomeSummary -> NotPresented
SuspenseAccount -> ContextualPresentation
ForeignExchangeGains -> StatementEligible
ForeignExchangeLosses -> StatementEligible
ContraAccountForGuaranteeObligations -> StatementEligible
GuaranteeObligations -> StatementEligible
IncomeTaxesAdjustment -> StatementEligible
BranchCurrentAccount -> ContextualPresentation
HeadOfficeCurrentAccount -> ContextualPresentation
NetIncomeAttributableToNCI -> ContextualPresentation
NetLossAttributableToNCI -> ContextualPresentation
TradingSecurities -> StatementEligible
HeldToMaturityBonds -> StatementEligible
SubsidiaryStocks -> StatementEligible
AffiliateStocks -> StatementEligible
AvailableForSaleSecurities -> StatementEligible
ConsumptionTaxRefundReceivable -> StatementEligible
PropertyTaxPayable -> StatementEligible
DepositsReceivedFromOfficers -> StatementEligible
AccountTitle -> NotPresented
-- | Every accepted non-canonical alias for an account. The JCCI overlay is
-- generated from the frozen 2022 standard/permitted account-name fixture;
-- shared permitted names intentionally remain shared so parsing reports an
-- explicit ambiguity instead of silently choosing one account.
accountAliases :: AccountTitles -> [Text]
accountAliases title = L.nub (baseAliases <> jcciAliases title)
where
baseAliases = maybe [] asAliases (accountSpec title)
-- | Look up metadata for an account title. The wildcard has no metadata.
--
-- Complexity: O(1)
{-# INLINE accountSpec #-}
accountSpec :: AccountTitles -> Maybe AccountSpec
accountSpec Cash = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Cash"
, asNameJa = "現金"
, asLabelJa = "現金"
, asDescription = "Asset: Cash (現金)"
, asAliases = ["現金"]
}
accountSpec Deposits = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Savings deposits"
, asNameJa = "普通預金"
, asLabelJa = "普通預金"
, asDescription = "Asset: Savings deposits (普通預金)"
, asAliases = ["普通預金"]
}
accountSpec CurrentDeposits = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Current deposits"
, asNameJa = "当座預金"
, asLabelJa = "当座預金"
, asDescription = "Asset: Current deposits (当座預金)"
, asAliases = ["当座預金"]
}
accountSpec Securities = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Securities"
, asNameJa = "有価証券"
, asLabelJa = "有価証券"
, asDescription = "Asset: Securities (有価証券)"
, asAliases = ["有価証券"]
}
accountSpec InvestmentSecurities = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Investment securities"
, asNameJa = "投資有価証券"
, asLabelJa = "投資有価証券"
, asDescription = "Asset: Investment securities (投資有価証券)"
, asAliases = ["投資有価証券"]
}
accountSpec InvestmentInAssociate = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Investment in associate"
, asNameJa = "関係会社株式"
, asLabelJa = "関係会社株式"
, asDescription = "Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定)."
, asAliases = []
}
accountSpec LongTermNationalBonds = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Long-term national bonds"
, asNameJa = "長期国債"
, asLabelJa = "長期国債"
, asDescription = "Asset: Long-term national bonds (長期国債)"
, asAliases = ["長期国債"]
}
accountSpec ShortTermNationalBonds = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Short-term national bonds"
, asNameJa = "短期国債"
, asLabelJa = "短期国債"
, asDescription = "Asset: Short-term national bonds (短期国債)"
, asAliases = ["短期国債"]
}
accountSpec Products = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Products"
, asNameJa = "商品"
, asLabelJa = "商品"
, asDescription = "Asset: Products (商品)。分記法用。3 分法 (仕入\\/売上\\/繰越商品) では 'MerchandiseInventory' を使う"
, asAliases = ["商品"]
}
accountSpec Machinery = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Machinery and equipment"
, asNameJa = "機械装置"
, asLabelJa = "機械装置"
, asDescription = "Asset: Machinery and equipment (機械装置)"
, asAliases = ["機械装置"]
}
accountSpec Building = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Real estate"
, asNameJa = "建物"
, asLabelJa = "建物"
, asDescription = "Asset: Real estate (建物)"
, asAliases = ["建物"]
}
accountSpec Vehicle = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Vehicles"
, asNameJa = "車両運搬具"
, asLabelJa = "車両運搬具"
, asDescription = "Asset: Vehicles (車両運搬具)"
, asAliases = ["車両運搬具"]
}
accountSpec StockInvestment = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Stock investment"
, asNameJa = "株式投資"
, asLabelJa = "株式投資"
, asDescription = "Asset: Stock investment (株式投資)"
, asAliases = ["株式投資"]
}
accountSpec EquipmentInvestment = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Equipment investment"
, asNameJa = "設備投資"
, asLabelJa = "設備投資"
, asDescription = "Asset: Equipment investment (設備投資)"
, asAliases = ["設備投資"]
}
accountSpec LongTermLoansReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Long-term loans receivable"
, asNameJa = "長期貸付金"
, asLabelJa = "長期貸付金"
, asDescription = "Asset: Long-term loans receivable (長期貸付金)"
, asAliases = ["長期貸付金"]
}
accountSpec AccountsReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accounts receivable"
, asNameJa = "売掛金"
, asLabelJa = "売掛金"
, asDescription = "Asset: Accounts receivable (売掛金)"
, asAliases = ["売掛金", "a/r", "accounts receivable"]
}
accountSpec ShortTermLoansReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Short-term loans receivable"
, asNameJa = "短期貸付金"
, asLabelJa = "短期貸付金"
, asDescription = "Asset: Short-term loans receivable (短期貸付金)"
, asAliases = ["短期貸付金"]
}
accountSpec ReserveDepositReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Reserve deposits, asset side"
, asNameJa = "準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\\/マクロ系"
, asLabelJa = "準備預金"
, asDescription = "Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\\/マクロ系)"
, asAliases = ["準備預金"]
}
accountSpec Gold = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Gold"
, asNameJa = "金"
, asLabelJa = "金"
, asDescription = "Asset: Gold (金)"
, asAliases = ["金"]
}
accountSpec GovernmentService = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Government service"
, asNameJa = "政府サービス。SNA\\/マクロ系"
, asLabelJa = "政府サービス"
, asDescription = "Asset: Government service (政府サービス。SNA\\/マクロ系)"
, asAliases = ["政府サービス"]
}
accountSpec CapitalStock = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Capital stock"
, asNameJa = "資本金"
, asLabelJa = "資本金"
, asDescription = "Equity: Capital stock (資本金)"
, asAliases = ["資本金"]
}
accountSpec RetainedEarnings = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Retained earnings"
, asNameJa = "繰越利益剰余金"
, asLabelJa = "繰越利益剰余金"
, asDescription = "Equity: Retained earnings (繰越利益剰余金)"
, asAliases = ["繰越利益剰余金"]
}
accountSpec LongTermLoansPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Long-term loans payable"
, asNameJa = "長期借入金"
, asLabelJa = "長期借入金"
, asDescription = "Liability: Long-term loans payable (長期借入金)"
, asAliases = ["長期借入金"]
}
accountSpec ShortTermLoansPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Short-term loans payable"
, asNameJa = "短期借入金"
, asLabelJa = "短期借入金"
, asDescription = "Liability: Short-term loans payable (短期借入金)"
, asAliases = ["短期借入金"]
}
accountSpec LoansPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Loans payable"
, asNameJa = "借入金"
, asLabelJa = "借入金"
, asDescription = "Liability: Loans payable (借入金)"
, asAliases = ["借入金"]
}
accountSpec ReserveForDepreciation = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Reserve for depreciation"
, asNameJa = "減価償却引当金 — SNA\\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額"
, asLabelJa = "減価償却引当金"
, asDescription = "Liability: Reserve for depreciation (減価償却引当金 — SNA\\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う)"
, asAliases = ["減価償却引当金"]
}
accountSpec DepositPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Deposits accepted"
, asNameJa = "受入預金 — 銀行側の負債としての預金。SNA\\/マクロ系。従業員等からの預り金は 'DepositsReceived'"
, asLabelJa = "受入預金"
, asDescription = "Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\\/マクロ系。従業員等からの預り金は 'DepositsReceived')"
, asAliases = ["受入預金"]
}
accountSpec LongTermNationalBondsPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Long-term national bonds payable"
, asNameJa = "長期国債, 発行側"
, asLabelJa = "長期国債"
, asDescription = "Liability: Long-term national bonds payable (長期国債, 発行側)"
, asAliases = ["長期国債"]
}
accountSpec ShortTermNationalBondsPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Short-term national bonds payable"
, asNameJa = "短期国債, 発行側"
, asLabelJa = "短期国債"
, asDescription = "Liability: Short-term national bonds payable (短期国債, 発行側)"
, asAliases = ["短期国債"]
}
accountSpec ReserveDepositPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Reserve deposits, liability side"
, asNameJa = "準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\\/マクロ系"
, asLabelJa = "準備預金"
, asDescription = "Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり)"
, asAliases = ["準備預金"]
}
accountSpec CentralBankNotePayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Central bank notes"
, asNameJa = "発行銀行券。SNA\\/マクロ系"
, asLabelJa = "発行銀行券"
, asDescription = "Liability: Central bank notes (発行銀行券。SNA\\/マクロ系)"
, asAliases = ["発行銀行券"]
}
accountSpec Depreciation = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Depreciation"
, asNameJa = "減価償却費"
, asLabelJa = "減価償却費"
, asDescription = "Expense: Depreciation (減価償却費)"
, asAliases = ["減価償却費"]
}
accountSpec AmortizationExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Amortization expense for intangibles"
, asNameJa = "無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費"
, asLabelJa = "無形固定資産償却費"
, asDescription = "Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される)"
, asAliases = []
}
accountSpec SalesCost = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Cost of sales"
, asNameJa = "売上原価"
, asLabelJa = "売上原価"
, asDescription = "Expense: Cost of sales (売上原価)"
, asAliases = ["売上原価", "cogs", "cost of sales"]
}
accountSpec BusinessTrip = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Travel and transportation"
, asNameJa = "旅費交通費"
, asLabelJa = "旅費交通費"
, asDescription = "Expense: Travel and transportation (旅費交通費)"
, asAliases = ["旅費交通費"]
}
accountSpec Commutation = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Communication"
, asNameJa = "通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う"
, asLabelJa = "通信費"
, asDescription = "Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う)"
, asAliases = ["通信費"]
}
accountSpec UtilitiesExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Utilities"
, asNameJa = "水道光熱費"
, asLabelJa = "水道光熱費"
, asDescription = "Expense: Utilities (水道光熱費)"
, asAliases = ["水道光熱費"]
}
accountSpec RentExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Rent"
, asNameJa = "支払家賃"
, asLabelJa = "支払家賃"
, asDescription = "Expense: Rent (支払家賃)"
, asAliases = ["支払家賃"]
}
accountSpec AdvertisingExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Advertising"
, asNameJa = "広告宣伝費"
, asLabelJa = "広告宣伝費"
, asDescription = "Expense: Advertising (広告宣伝費)"
, asAliases = ["広告宣伝費"]
}
accountSpec DeliveryExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Delivery"
, asNameJa = "発送費"
, asLabelJa = "発送費"
, asDescription = "Expense: Delivery (発送費)"
, asAliases = ["発送費"]
}
accountSpec SuppliesExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Supplies"
, asNameJa = "消耗品費"
, asLabelJa = "消耗品費"
, asDescription = "Expense: Supplies (消耗品費)"
, asAliases = ["消耗品費"]
}
accountSpec MiscellaneousExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Miscellaneous"
, asNameJa = "雑費"
, asLabelJa = "雑費"
, asDescription = "Expense: Miscellaneous (雑費)"
, asAliases = ["雑費"]
}
accountSpec WageExpenditure = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Wages"
, asNameJa = "給料"
, asLabelJa = "給料"
, asDescription = "Expense: Wages (給料)"
, asAliases = ["給料"]
}
accountSpec InterestExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Interest expense"
, asNameJa = "支払利息"
, asLabelJa = "支払利息"
, asDescription = "Expense: Interest expense (支払利息)"
, asAliases = ["支払利息"]
}
accountSpec TaxesExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Taxes"
, asNameJa = "租税公課"
, asLabelJa = "租税公課"
, asDescription = "Expense: Taxes (租税公課)"
, asAliases = ["租税公課"]
}
accountSpec ConsumptionExpenditure = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Consumption expenditure"
, asNameJa = "消費支出。SNA\\/マクロ系"
, asLabelJa = "消費支出"
, asDescription = "Expense: Consumption expenditure (消費支出。SNA\\/マクロ系)"
, asAliases = ["消費支出"]
}
accountSpec SubsidyExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Subsidy expenditure"
, asNameJa = "補助金支出。SNA\\/マクロ系"
, asLabelJa = "補助金支出"
, asDescription = "Expense: Subsidy expenditure (補助金支出。SNA\\/マクロ系)"
, asAliases = ["補助金支出"]
}
accountSpec CentralBankPaymentExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Central bank payment to treasury"
, asNameJa = "国庫納付金支出。SNA\\/マクロ系"
, asLabelJa = "国庫納付金支出"
, asDescription = "Expense: Central bank payment to treasury (国庫納付金支出。SNA\\/マクロ系)"
, asAliases = ["国庫納付金支出"]
}
accountSpec Purchases = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Purchases"
, asNameJa = "仕入"
, asLabelJa = "仕入"
, asDescription = "Expense: Purchases (仕入)"
, asAliases = ["仕入"]
}
accountSpec NetIncome = Just AccountSpec
{ asDivision = Cost
, asClosing = NoClose
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Net income"
, asNameJa = "当期純利益 — 決算振替用。借方側に立つため Expense 区分"
, asLabelJa = "当期純利益"
, asDescription = "Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分)"
, asAliases = ["当期純利益"]
}
accountSpec ValueAdded = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Value added"
, asNameJa = "付加価値。SNA\\/マクロ系"
, asLabelJa = "付加価値"
, asDescription = "Revenue: Value added (付加価値。SNA\\/マクロ系)"
, asAliases = ["付加価値"]
}
accountSpec SubsidyIncome = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Subsidy income"
, asNameJa = "補助金収入。SNA\\/マクロ系"
, asLabelJa = "補助金収入"
, asDescription = "Revenue: Subsidy income (補助金収入。SNA\\/マクロ系)"
, asAliases = ["補助金収入"]
}
accountSpec NationalBondInterestEarned = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "National bond interest earned"
, asNameJa = "国債利息収入"
, asLabelJa = "国債利息収入"
, asDescription = "Revenue: National bond interest earned (国債利息収入)"
, asAliases = ["国債利息収入"]
}
accountSpec DepositInterestEarned = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Deposit interest earned"
, asNameJa = "預金利息収入"
, asLabelJa = "預金利息収入"
, asDescription = "Revenue: Deposit interest earned (預金利息収入)"
, asAliases = ["預金利息収入"]
}
accountSpec GrossProfit = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gross profit"
, asNameJa = "売上総利益 — 決算振替用"
, asLabelJa = "売上総利益"
, asDescription = "Revenue: Gross profit (売上総利益 — 決算振替用)"
, asAliases = ["売上総利益"]
}
accountSpec OrdinaryProfit = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Ordinary profit"
, asNameJa = "経常利益 — 決算振替用"
, asLabelJa = "経常利益"
, asDescription = "Revenue: Ordinary profit (経常利益 — 決算振替用)"
, asAliases = ["経常利益"]
}
accountSpec InterestEarned = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Interest earned"
, asNameJa = "受取利息"
, asLabelJa = "受取利息"
, asDescription = "Revenue: Interest earned (受取利息)"
, asAliases = ["受取利息"]
}
accountSpec ReceiptFee = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Receipt fee"
, asNameJa = "受取手数料。支払側は 'PaymentFees'"
, asLabelJa = "受取手数料"
, asDescription = "Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees')"
, asAliases = ["受取手数料"]
}
accountSpec RentalIncome = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Rental income"
, asNameJa = "受取家賃"
, asLabelJa = "受取家賃"
, asDescription = "Revenue: Rental income (受取家賃)"
, asAliases = ["受取家賃"]
}
accountSpec WageEarned = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Wage income"
, asNameJa = "賃金収入。SNA\\/マクロ系"
, asLabelJa = "賃金収入"
, asDescription = "Revenue: Wage income (賃金収入。SNA\\/マクロ系)"
, asAliases = ["賃金収入"]
}
accountSpec TaxesRevenue = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Tax revenue"
, asNameJa = "租税収入。SNA\\/マクロ系"
, asLabelJa = "租税収入"
, asDescription = "Revenue: Tax revenue (租税収入。SNA\\/マクロ系)"
, asAliases = ["租税収入"]
}
accountSpec CentralBankPaymentIncome = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Central bank payment to treasury"
, asNameJa = "国庫納付金収入。SNA\\/マクロ系"
, asLabelJa = "国庫納付金収入"
, asDescription = "Revenue: Central bank payment to treasury (国庫納付金収入。SNA\\/マクロ系)"
, asAliases = ["国庫納付金収入"]
}
accountSpec Sales = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Sales"
, asNameJa = "売上"
, asLabelJa = "売上"
, asDescription = "Revenue: Sales (売上)"
, asAliases = ["売上"]
}
accountSpec EquityInEarningsOfInvestee = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Equity in earnings of investee"
, asNameJa = "持分法による投資利益"
, asLabelJa = "持分法による投資利益"
, asDescription = "Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method."
, asAliases = []
}
accountSpec NetLoss = Just AccountSpec
{ asDivision = Revenue
, asClosing = NoClose
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Net loss"
, asNameJa = "当期純損失 — 決算振替用。貸方側に立つため Revenue 区分"
, asLabelJa = "当期純損失"
, asDescription = "Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分)"
, asAliases = ["当期純損失"]
}
accountSpec PettyCash = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Petty cash"
, asNameJa = "小口現金"
, asLabelJa = "小口現金"
, asDescription = "Asset: Petty cash (小口現金)"
, asAliases = ["小口現金"]
}
accountSpec NotesReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Notes receivable"
, asNameJa = "受取手形"
, asLabelJa = "受取手形"
, asDescription = "Asset: Notes receivable (受取手形)"
, asAliases = ["受取手形"]
}
accountSpec ElectronicallyRecordedReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Electronically recorded monetary claims"
, asNameJa = "電子記録債権"
, asLabelJa = "電子記録債権"
, asDescription = "Asset: Electronically recorded monetary claims (電子記録債権)"
, asAliases = ["電子記録債権"]
}
accountSpec CreditCardReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Credit card receivable"
, asNameJa = "クレジット売掛金"
, asLabelJa = "クレジット売掛金"
, asDescription = "Asset: Credit card receivable (クレジット売掛金)"
, asAliases = ["クレジット売掛金"]
}
accountSpec NotesLoansReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Loans receivable on notes"
, asNameJa = "手形貸付金"
, asLabelJa = "手形貸付金"
, asDescription = "Asset: Loans receivable on notes (手形貸付金)"
, asAliases = ["手形貸付金"]
}
accountSpec MerchandiseInventory = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Merchandise inventory"
, asNameJa = "繰越商品"
, asLabelJa = "繰越商品"
, asDescription = "Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\\/Sales\\/MerchandiseInventory). For the perpetual\\/specific-identification method (分記法) use 'Products' instead."
, asAliases = ["繰越商品"]
}
accountSpec AdvancesPaid = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Advances paid"
, asNameJa = "前払金"
, asLabelJa = "前払金"
, asDescription = "Asset: Advances paid (前払金)"
, asAliases = ["前払金"]
}
accountSpec PrepaidExpenses = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Prepaid expenses"
, asNameJa = "前払費用"
, asLabelJa = "前払費用"
, asDescription = "Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定)"
, asAliases = ["前払費用"]
}
accountSpec AccruedRevenue = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accrued revenue"
, asNameJa = "未収収益"
, asLabelJa = "未収収益"
, asDescription = "Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定)"
, asAliases = ["未収収益"]
}
accountSpec OtherReceivables = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Other receivables"
, asNameJa = "未収入金"
, asLabelJa = "未収入金"
, asDescription = "Asset: Other receivables (未収入金)"
, asAliases = ["未収入金"]
}
accountSpec PaymentsOnBehalf = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Payments made on behalf"
, asNameJa = "立替金"
, asLabelJa = "立替金"
, asDescription = "Asset: Payments made on behalf (立替金)"
, asAliases = ["立替金"]
}
accountSpec SuspensePayments = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Suspense payments"
, asNameJa = "仮払金"
, asLabelJa = "仮払金"
, asDescription = "Asset: Suspense payments (仮払金)"
, asAliases = ["仮払金"]
}
accountSpec ConsumptionTaxPaid = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Consumption tax paid"
, asNameJa = "仮払消費税"
, asLabelJa = "仮払消費税"
, asDescription = "Asset: Consumption tax paid (仮払消費税)"
, asAliases = ["仮払消費税"]
}
accountSpec PrepaidCorporateIncomeTaxes = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Prepaid corporate income taxes"
, asNameJa = "仮払法人税等"
, asLabelJa = "仮払法人税等"
, asDescription = "Asset: Prepaid corporate income taxes (仮払法人税等)"
, asAliases = ["仮払法人税等"]
}
accountSpec Land = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Land"
, asNameJa = "土地"
, asLabelJa = "土地"
, asDescription = "Asset: Land (土地)"
, asAliases = ["土地"]
}
accountSpec Fixtures = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Fixtures and equipment"
, asNameJa = "備品"
, asLabelJa = "備品"
, asDescription = "Asset: Fixtures and equipment (備品)"
, asAliases = ["備品"]
}
accountSpec Patent = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Patent"
, asNameJa = "特許権"
, asLabelJa = "特許権"
, asDescription = "Asset: Patent (特許権)"
, asAliases = ["特許権"]
}
accountSpec Trademark = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Trademark"
, asNameJa = "商標権"
, asLabelJa = "商標権"
, asDescription = "Asset: Trademark (商標権)"
, asAliases = ["商標権"]
}
accountSpec Software = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Software"
, asNameJa = "ソフトウェア"
, asLabelJa = "ソフトウェア"
, asDescription = "Asset: Software (ソフトウェア)"
, asAliases = ["ソフトウェア"]
}
accountSpec CashOverShort = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Cash over and short"
, asNameJa = "現金過不足"
, asLabelJa = "現金過不足"
, asDescription = "Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\\/MiscellaneousLoss"
, asAliases = ["現金過不足"]
}
accountSpec AccountsPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accounts payable"
, asNameJa = "買掛金"
, asLabelJa = "買掛金"
, asDescription = "Liability: Accounts payable (買掛金)"
, asAliases = ["買掛金", "a/p", "accounts payable"]
}
accountSpec NotesPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Notes payable"
, asNameJa = "支払手形"
, asLabelJa = "支払手形"
, asDescription = "Liability: Notes payable (支払手形)"
, asAliases = ["支払手形"]
}
accountSpec ElectronicallyRecordedObligations = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Electronically recorded monetary obligations"
, asNameJa = "電子記録債務"
, asLabelJa = "電子記録債務"
, asDescription = "Liability: Electronically recorded monetary obligations (電子記録債務)"
, asAliases = ["電子記録債務"]
}
accountSpec NotesLoansPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Loans payable on notes"
, asNameJa = "手形借入金"
, asLabelJa = "手形借入金"
, asDescription = "Liability: Loans payable on notes (手形借入金)"
, asAliases = ["手形借入金"]
}
accountSpec BankOverdraft = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Bank overdraft"
, asNameJa = "当座借越"
, asLabelJa = "当座借越"
, asDescription = "Liability: Bank overdraft (当座借越)"
, asAliases = ["当座借越"]
}
accountSpec AdvancesReceived = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Advances received"
, asNameJa = "前受金"
, asLabelJa = "前受金"
, asDescription = "Liability: Advances received (前受金)"
, asAliases = ["前受金"]
}
accountSpec UnearnedRevenue = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Unearned revenue"
, asNameJa = "前受収益"
, asLabelJa = "前受収益"
, asDescription = "Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定)"
, asAliases = ["前受収益"]
}
accountSpec AccruedExpenses = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accrued expenses"
, asNameJa = "未払費用"
, asLabelJa = "未払費用"
, asDescription = "Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定)"
, asAliases = ["未払費用"]
}
accountSpec OtherPayables = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Other payables"
, asNameJa = "未払金"
, asLabelJa = "未払金"
, asDescription = "Liability: Other payables (未払金)"
, asAliases = ["未払金"]
}
accountSpec DepositsReceived = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Deposits received"
, asNameJa = "預り金"
, asLabelJa = "預り金"
, asDescription = "Liability: Deposits received (預り金)"
, asAliases = ["預り金"]
}
accountSpec SuspenseReceipts = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Suspense receipts"
, asNameJa = "仮受金"
, asLabelJa = "仮受金"
, asDescription = "Liability: Suspense receipts (仮受金)"
, asAliases = ["仮受金"]
}
accountSpec ConsumptionTaxReceived = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Consumption tax received"
, asNameJa = "仮受消費税"
, asLabelJa = "仮受消費税"
, asDescription = "Liability: Consumption tax received (仮受消費税)"
, asAliases = ["仮受消費税"]
}
accountSpec AccruedConsumptionTax = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accrued (unpaid) consumption tax"
, asNameJa = "未払消費税"
, asLabelJa = "未払消費税"
, asDescription = "Liability: Accrued (unpaid) consumption tax (未払消費税)"
, asAliases = ["未払消費税"]
}
accountSpec AccruedCorporateIncomeTaxes = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accrued (unpaid) corporate income taxes"
, asNameJa = "未払法人税等"
, asLabelJa = "未払法人税等"
, asDescription = "Liability: Accrued (unpaid) corporate income taxes (未払法人税等)"
, asAliases = ["未払法人税等"]
}
accountSpec UnpaidDividends = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Unpaid dividends"
, asNameJa = "未払配当金"
, asLabelJa = "未払配当金"
, asDescription = "Liability: Unpaid dividends (未払配当金)"
, asAliases = ["未払配当金"]
}
accountSpec AllowanceForDoubtfulAccounts = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = True
, asFixedCurrent = Current
, asNameEn = "Allowance for doubtful accounts"
, asNameJa = "貸倒引当金"
, asLabelJa = "貸倒引当金"
, asDescription = "Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\\/Not structure is intact. B\\/S deduction (net) presentation is the Write side's job."
, asAliases = ["貸倒引当金"]
}
accountSpec AccumulatedDepreciation = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = True
, asFixedCurrent = Fixed
, asNameEn = "Accumulated depreciation"
, asNameJa = "減価償却累計額"
, asLabelJa = "減価償却累計額"
, asDescription = "Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\\/macro-accounting name."
, asAliases = ["減価償却累計額"]
}
accountSpec LegalRetainedEarnings = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Legal (appropriated) retained earnings reserve"
, asNameJa = "利益準備金"
, asLabelJa = "利益準備金"
, asDescription = "Equity: Legal (appropriated) retained earnings reserve (利益準備金)"
, asAliases = ["利益準備金"]
}
accountSpec CumulativeTranslationAdjustment = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Cumulative translation adjustment"
, asNameJa = "為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目"
, asLabelJa = "為替換算調整勘定"
, asDescription = "Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目)"
, asAliases = []
}
accountSpec ProvisionForDoubtfulAccounts = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Provision for doubtful accounts"
, asNameJa = "貸倒引当金繰入"
, asLabelJa = "貸倒引当金繰入"
, asDescription = "Cost: Provision for doubtful accounts (貸倒引当金繰入)"
, asAliases = ["貸倒引当金繰入"]
}
accountSpec BadDebtLoss = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Bad debt loss"
, asNameJa = "貸倒損失"
, asLabelJa = "貸倒損失"
, asDescription = "Cost: Bad debt loss (貸倒損失)"
, asAliases = ["貸倒損失"]
}
accountSpec LossOnSalesOfFixedAssets = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on sales of fixed assets"
, asNameJa = "固定資産売却損"
, asLabelJa = "固定資産売却損"
, asDescription = "Cost: Loss on sales of fixed assets (固定資産売却損)"
, asAliases = ["固定資産売却損"]
}
accountSpec LossOnSalesOfNotesReceivable = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on sales of notes receivable"
, asNameJa = "手形売却損"
, asLabelJa = "手形売却損"
, asDescription = "Cost: Loss on sales of notes receivable (手形売却損)"
, asAliases = ["手形売却損"]
}
accountSpec PaymentFees = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Payment fees / fees paid"
, asNameJa = "支払手数料"
, asLabelJa = "支払手数料"
, asDescription = "Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee'"
, asAliases = ["支払手数料"]
}
accountSpec MiscellaneousLoss = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Miscellaneous loss"
, asNameJa = "雑損"
, asLabelJa = "雑損"
, asDescription = "Cost: Miscellaneous loss (雑損)"
, asAliases = ["雑損"]
}
accountSpec CorporateIncomeTaxes = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Corporate income taxes"
, asNameJa = "法人税等"
, asLabelJa = "法人税等"
, asDescription = "Cost: Corporate income taxes (法人税等)"
, asAliases = ["法人税等"]
}
accountSpec CommunicationExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Communication expenses"
, asNameJa = "通信費"
, asLabelJa = "通信費"
, asDescription = "Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also \"Communication\"); 'Commutation' is retained for backward compatibility."
, asAliases = ["通信費"]
}
accountSpec GainOnSalesOfFixedAssets = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on sales of fixed assets"
, asNameJa = "固定資産売却益"
, asLabelJa = "固定資産売却益"
, asDescription = "Revenue: Gain on sales of fixed assets (固定資産売却益)"
, asAliases = ["固定資産売却益"]
}
accountSpec RecoveryOfBadDebts = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Recovery of bad debts written off"
, asNameJa = "償却債権取立益"
, asLabelJa = "償却債権取立益"
, asDescription = "Revenue: Recovery of bad debts written off (償却債権取立益)"
, asAliases = ["償却債権取立益"]
}
accountSpec MiscellaneousIncome = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Miscellaneous income"
, asNameJa = "雑益"
, asLabelJa = "雑益"
, asDescription = "Revenue: Miscellaneous income (雑益)"
, asAliases = ["雑益"]
}
accountSpec ReversalOfAllowanceForDoubtfulAccounts = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Reversal of allowance for doubtful accounts"
, asNameJa = "貸倒引当金戻入"
, asLabelJa = "貸倒引当金戻入"
, asDescription = "Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released)."
, asAliases = ["貸倒引当金戻入"]
}
accountSpec TimeDeposits = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Time deposits"
, asNameJa = "定期預金"
, asLabelJa = "定期預金"
, asDescription = "Assets: Time deposits (定期預金)"
, asAliases = ["定期預金"]
}
accountSpec LoansReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Loans receivable"
, asNameJa = "貸付金"
, asLabelJa = "貸付金"
, asDescription = "Assets: Loans receivable (貸付金)"
, asAliases = ["貸付金"]
}
accountSpec GiftCertificatesReceived = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Gift certificates received"
, asNameJa = "受取商品券"
, asLabelJa = "受取商品券"
, asDescription = "Assets: Gift certificates received (受取商品券)"
, asAliases = ["受取商品券"]
}
accountSpec SecurityDepositsPaid = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Guarantee deposits"
, asNameJa = "差入保証金"
, asLabelJa = "差入保証金"
, asDescription = "Assets: Guarantee deposits (差入保証金)"
, asAliases = ["差入保証金"]
}
accountSpec SuppliesOnHand = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Supplies"
, asNameJa = "貯蔵品"
, asLabelJa = "貯蔵品"
, asDescription = "Assets: Supplies (貯蔵品)"
, asAliases = ["貯蔵品"]
}
accountSpec ContractAssets = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Contract assets"
, asNameJa = "契約資産"
, asLabelJa = "契約資産"
, asDescription = "Assets: Contract assets (契約資産)"
, asAliases = ["契約資産"]
}
accountSpec IncomeTaxesRefundReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Income taxes refund receivable"
, asNameJa = "未収還付法人税等"
, asLabelJa = "未収還付法人税等"
, asDescription = "Assets: Income taxes refund receivable (未収還付法人税等)"
, asAliases = ["未収還付法人税等"]
}
accountSpec WorkInProcess = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Work in process"
, asNameJa = "仕掛品"
, asLabelJa = "仕掛品"
, asDescription = "Assets: Work in process (仕掛品)"
, asAliases = ["仕掛品"]
}
accountSpec DeferredTaxAssets = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Deferred tax assets"
, asNameJa = "繰延税金資産"
, asLabelJa = "繰延税金資産"
, asDescription = "Assets: Deferred tax assets (繰延税金資産)"
, asAliases = ["繰延税金資産"]
}
accountSpec LeasedAssets = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Leased assets"
, asNameJa = "リース資産"
, asLabelJa = "リース資産"
, asDescription = "Assets: Leased assets (リース資産)"
, asAliases = ["リース資産"]
}
accountSpec ToolsAndInstruments = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Tools and instruments"
, asNameJa = "工具器具"
, asLabelJa = "工具器具"
, asDescription = "Assets: Tools and instruments (工具器具)"
, asAliases = ["工具器具"]
}
accountSpec ConstructionInProgress = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Construction in progress"
, asNameJa = "建設仮勘定"
, asLabelJa = "建設仮勘定"
, asDescription = "Assets: Construction in progress (建設仮勘定)"
, asAliases = ["建設仮勘定"]
}
accountSpec Goodwill = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Goodwill"
, asNameJa = "のれん"
, asLabelJa = "のれん"
, asDescription = "Assets: Goodwill (のれん)"
, asAliases = ["のれん"]
}
accountSpec SoftwareInProgress = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Software in progress"
, asNameJa = "ソフトウェア仮勘定"
, asLabelJa = "ソフトウェア仮勘定"
, asDescription = "Assets: Software in progress (ソフトウェア仮勘定)"
, asAliases = ["ソフトウェア仮勘定"]
}
accountSpec LongTermPrepaidExpenses = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Long-term prepaid expenses"
, asNameJa = "長期前払費用"
, asLabelJa = "長期前払費用"
, asDescription = "Assets: Long-term prepaid expenses (長期前払費用)"
, asAliases = ["長期前払費用"]
}
accountSpec DishonoredNotesReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Dishonored notes receivable"
, asNameJa = "不渡手形"
, asLabelJa = "不渡手形"
, asDescription = "Assets: Dishonored notes receivable (不渡手形)"
, asAliases = ["不渡手形"]
}
accountSpec PrepaidPensionCost = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Prepaid pension costs"
, asNameJa = "前払年金費用"
, asLabelJa = "前払年金費用"
, asDescription = "Assets: Prepaid pension costs (前払年金費用)"
, asAliases = ["前払年金費用"]
}
accountSpec NetDefinedBenefitAsset = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Retirement benefit asset"
, asNameJa = "退職給付に係る資産"
, asLabelJa = "退職給付に係る資産"
, asDescription = "Assets: Retirement benefit asset (退職給付に係る資産)"
, asAliases = ["退職給付に係る資産"]
}
accountSpec DepositsInSpecialAccounts = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Deposits in special accounts"
, asNameJa = "別段預金"
, asLabelJa = "別段預金"
, asDescription = "Assets: Deposits in special accounts (別段預金)"
, asAliases = ["別段預金"]
}
accountSpec Structures = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Structures"
, asNameJa = "構築物"
, asLabelJa = "構築物"
, asDescription = "Assets: Structures (構築物)"
, asAliases = ["構築物"]
}
accountSpec LeaseholdRights = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Leasehold interests in land"
, asNameJa = "借地権"
, asLabelJa = "借地権"
, asDescription = "Assets: Leasehold interests in land (借地権)"
, asAliases = ["借地権"]
}
accountSpec NonOperatingNotesReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Non-operating notes receivable"
, asNameJa = "営業外受取手形"
, asLabelJa = "営業外受取手形"
, asDescription = "Assets: Non-operating notes receivable (営業外受取手形)"
, asAliases = ["営業外受取手形"]
}
accountSpec NonOperatingElectronicallyRecordedReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Electronically recorded monetary claims - non-operating"
, asNameJa = "営業外電子記録債権"
, asLabelJa = "営業外電子記録債権"
, asDescription = "Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権)"
, asAliases = ["営業外電子記録債権"]
}
accountSpec RefundLiabilities = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Refund liabilities"
, asNameJa = "返金負債"
, asLabelJa = "返金負債"
, asDescription = "Liability: Refund liabilities (返金負債)"
, asAliases = ["返金負債"]
}
accountSpec NonOperatingNotesPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Non-operating notes payable"
, asNameJa = "営業外支払手形"
, asLabelJa = "営業外支払手形"
, asDescription = "Liability: Non-operating notes payable (営業外支払手形)"
, asAliases = ["営業外支払手形"]
}
accountSpec NonOperatingElectronicallyRecordedObligations = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Electronically recorded obligations - non-operating"
, asNameJa = "営業外電子記録債務"
, asLabelJa = "営業外電子記録債務"
, asDescription = "Liability: Electronically recorded obligations - non-operating (営業外電子記録債務)"
, asAliases = ["営業外電子記録債務"]
}
accountSpec BonusesPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Accrued bonuses"
, asNameJa = "未払賞与"
, asLabelJa = "未払賞与"
, asDescription = "Liability: Accrued bonuses (未払賞与)"
, asAliases = ["未払賞与"]
}
accountSpec AllowanceForRepairs = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Provision for repairs"
, asNameJa = "修繕引当金"
, asLabelJa = "修繕引当金"
, asDescription = "Liability: Provision for repairs (修繕引当金)"
, asAliases = ["修繕引当金"]
}
accountSpec AllowanceForProductWarranties = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Provision for warranties"
, asNameJa = "商品保証引当金"
, asLabelJa = "商品保証引当金"
, asDescription = "Liability: Provision for warranties (商品保証引当金)"
, asAliases = ["商品保証引当金"]
}
accountSpec AllowanceForBonuses = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Provision for bonuses"
, asNameJa = "賞与引当金"
, asLabelJa = "賞与引当金"
, asDescription = "Liability: Provision for bonuses (賞与引当金)"
, asAliases = ["賞与引当金"]
}
accountSpec DeferredTaxLiabilities = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Deferred tax liabilities"
, asNameJa = "繰延税金負債"
, asLabelJa = "繰延税金負債"
, asDescription = "Liability: Deferred tax liabilities (繰延税金負債)"
, asAliases = ["繰延税金負債"]
}
accountSpec LeaseObligations = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Lease liabilities"
, asNameJa = "リース債務"
, asLabelJa = "リース債務"
, asDescription = "Liability: Lease liabilities (リース債務)"
, asAliases = ["リース債務"]
}
accountSpec GuaranteeDepositsReceived = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Guarantee deposits received"
, asNameJa = "預り保証金"
, asLabelJa = "預り保証金"
, asDescription = "Liability: Guarantee deposits received (預り保証金)"
, asAliases = ["預り保証金"]
}
accountSpec AllowanceForRetirementBenefits = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Provision for retirement benefits"
, asNameJa = "退職給付引当金"
, asLabelJa = "退職給付引当金"
, asDescription = "Liability: Provision for retirement benefits (退職給付引当金)"
, asAliases = ["退職給付引当金"]
}
accountSpec LongTermOtherPayables = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Long-term accounts payable - other"
, asNameJa = "長期未払金"
, asLabelJa = "長期未払金"
, asDescription = "Liability: Long-term accounts payable - other (長期未払金)"
, asAliases = ["長期未払金"]
}
accountSpec NetDefinedBenefitLiability = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Retirement benefit liability"
, asNameJa = "退職給付に係る負債"
, asLabelJa = "退職給付に係る負債"
, asDescription = "Liability: Retirement benefit liability (退職給付に係る負債)"
, asAliases = ["退職給付に係る負債"]
}
accountSpec StockSubscriptionDeposits = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Deposits for subscriptions of shares"
, asNameJa = "株式申込証拠金"
, asLabelJa = "株式申込証拠金"
, asDescription = "Equity: Deposits for subscriptions of shares (株式申込証拠金)"
, asAliases = ["株式申込証拠金"]
}
accountSpec LegalCapitalSurplus = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Legal capital surplus"
, asNameJa = "資本準備金"
, asLabelJa = "資本準備金"
, asDescription = "Equity: Legal capital surplus (資本準備金)"
, asAliases = ["資本準備金"]
}
accountSpec OtherCapitalSurplus = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Other capital surplus"
, asNameJa = "その他資本剰余金"
, asLabelJa = "その他資本剰余金"
, asDescription = "Equity: Other capital surplus (その他資本剰余金)"
, asAliases = ["その他資本剰余金"]
}
accountSpec DividendEqualizationReserve = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Reserve for dividend equalization"
, asNameJa = "配当平均積立金"
, asLabelJa = "配当平均積立金"
, asDescription = "Equity: Reserve for dividend equalization (配当平均積立金)"
, asAliases = ["配当平均積立金"]
}
accountSpec RepairFundReserve = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Reserve for repairs"
, asNameJa = "修繕積立金"
, asLabelJa = "修繕積立金"
, asDescription = "Equity: Reserve for repairs (修繕積立金)"
, asAliases = ["修繕積立金"]
}
accountSpec ConstructionFundReserve = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Reserve for new construction"
, asNameJa = "新築積立金"
, asLabelJa = "新築積立金"
, asDescription = "Equity: Reserve for new construction (新築積立金)"
, asAliases = ["新築積立金"]
}
accountSpec GeneralReserve = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "General reserve"
, asNameJa = "別途積立金"
, asLabelJa = "別途積立金"
, asDescription = "Equity: General reserve (別途積立金)"
, asAliases = ["別途積立金"]
}
accountSpec ValuationDifferenceOnOtherSecurities = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Valuation difference on available-for-sale securities"
, asNameJa = "その他有価証券評価差額金"
, asLabelJa = "その他有価証券評価差額金"
, asDescription = "Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金)"
, asAliases = ["その他有価証券評価差額金"]
}
accountSpec NonControllingInterests = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Non-controlling interests"
, asNameJa = "非支配株主持分"
, asLabelJa = "非支配株主持分"
, asDescription = "Equity: Non-controlling interests (非支配株主持分)"
, asAliases = ["非支配株主持分"]
}
accountSpec CapitalSurplus = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Capital surplus"
, asNameJa = "資本剰余金"
, asLabelJa = "資本剰余金"
, asDescription = "Equity: Capital surplus (資本剰余金)"
, asAliases = ["資本剰余金"]
}
accountSpec EarnedSurplus = Just AccountSpec
{ asDivision = Equity
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Retained earnings"
, asNameJa = "利益剰余金"
, asLabelJa = "利益剰余金"
, asDescription = "Equity: Retained earnings (利益剰余金)"
, asAliases = ["利益剰余金"]
}
accountSpec ServiceRevenue = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Service revenue"
, asNameJa = "役務収益"
, asLabelJa = "役務収益"
, asDescription = "Revenue: Service revenue (役務収益)"
, asAliases = ["役務収益"]
}
accountSpec OperatingRevenue = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Operating revenue"
, asNameJa = "営業収益"
, asLabelJa = "営業収益"
, asDescription = "Revenue: Operating revenue (営業収益)"
, asAliases = ["営業収益"]
}
accountSpec GainOnSalesOfSecurities = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on sale of securities"
, asNameJa = "有価証券売却益"
, asLabelJa = "有価証券売却益"
, asDescription = "Revenue: Gain on sale of securities (有価証券売却益)"
, asAliases = ["有価証券売却益"]
}
accountSpec GainOnValuationOfSecurities = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on valuation of securities"
, asNameJa = "有価証券評価益"
, asLabelJa = "有価証券評価益"
, asDescription = "Revenue: Gain on valuation of securities (有価証券評価益)"
, asAliases = ["有価証券評価益"]
}
accountSpec DividendsReceived = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Dividend income"
, asNameJa = "受取配当金"
, asLabelJa = "受取配当金"
, asDescription = "Revenue: Dividend income (受取配当金)"
, asAliases = ["受取配当金"]
}
accountSpec InterestOnSecurities = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Interest on securities"
, asNameJa = "有価証券利息"
, asLabelJa = "有価証券利息"
, asDescription = "Revenue: Interest on securities (有価証券利息)"
, asAliases = ["有価証券利息"]
}
accountSpec GainOnSalesOfInvestmentSecurities = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on sale of investment securities"
, asNameJa = "投資有価証券売却益"
, asLabelJa = "投資有価証券売却益"
, asDescription = "Revenue: Gain on sale of investment securities (投資有価証券売却益)"
, asAliases = ["投資有価証券売却益"]
}
accountSpec InsuranceGain = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on insurance claims"
, asNameJa = "保険差益"
, asLabelJa = "保険差益"
, asDescription = "Revenue: Gain on insurance claims (保険差益)"
, asAliases = ["保険差益"]
}
accountSpec GainOnBargainPurchase = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on bargain purchase"
, asNameJa = "負ののれん発生益"
, asLabelJa = "負ののれん発生益"
, asDescription = "Revenue: Gain on bargain purchase (負ののれん発生益)"
, asAliases = ["負ののれん発生益"]
}
accountSpec ReversalOfAllowanceForRepairs = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Reversal of provision for repairs"
, asNameJa = "修繕引当金戻入"
, asLabelJa = "修繕引当金戻入"
, asDescription = "Revenue: Reversal of provision for repairs (修繕引当金戻入)"
, asAliases = ["修繕引当金戻入"]
}
accountSpec ReversalOfAllowanceForProductWarranties = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Reversal of provision for warranties"
, asNameJa = "商品保証引当金戻入"
, asLabelJa = "商品保証引当金戻入"
, asDescription = "Revenue: Reversal of provision for warranties (商品保証引当金戻入)"
, asAliases = ["商品保証引当金戻入"]
}
accountSpec GainOnDonationOfFixedAssets = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on receipt of donated non-current assets"
, asNameJa = "固定資産受贈益"
, asLabelJa = "固定資産受贈益"
, asDescription = "Revenue: Gain on receipt of donated non-current assets (固定資産受贈益)"
, asAliases = ["固定資産受贈益"]
}
accountSpec GainOnNationalSubsidies = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on receipt of national subsidies"
, asNameJa = "国庫補助金受贈益"
, asLabelJa = "国庫補助金受贈益"
, asDescription = "Revenue: Gain on receipt of national subsidies (国庫補助金受贈益)"
, asAliases = ["国庫補助金受贈益"]
}
accountSpec GainOnConstructionGrants = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Gain on contribution received for construction"
, asNameJa = "工事負担金受贈益"
, asLabelJa = "工事負担金受贈益"
, asDescription = "Revenue: Gain on contribution received for construction (工事負担金受贈益)"
, asAliases = ["工事負担金受贈益"]
}
accountSpec LandRentReceived = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Rental income from land"
, asNameJa = "受取地代"
, asLabelJa = "受取地代"
, asDescription = "Revenue: Rental income from land (受取地代)"
, asAliases = ["受取地代"]
}
accountSpec SalesRebates = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = True
, asFixedCurrent = Other
, asNameEn = "Sales rebates"
, asNameJa = "売上割戻"
, asLabelJa = "売上割戻"
, asDescription = "Revenue: Sales rebates (売上割戻)"
, asAliases = ["売上割戻"]
}
accountSpec CostOfServices = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Cost of services"
, asNameJa = "役務原価"
, asLabelJa = "役務原価"
, asDescription = "Cost: Cost of services (役務原価)"
, asAliases = ["役務原価"]
}
accountSpec OperatingExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Operating expenses"
, asNameJa = "営業費用"
, asLabelJa = "営業費用"
, asDescription = "Cost: Operating expenses (営業費用)"
, asAliases = ["営業費用"]
}
accountSpec InventoryShrinkageLoss = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Inventory shrinkage loss"
, asNameJa = "棚卸減耗損"
, asLabelJa = "棚卸減耗損"
, asDescription = "Cost: Inventory shrinkage loss (棚卸減耗損)"
, asAliases = ["棚卸減耗損"]
}
accountSpec LossOnValuationOfMerchandise = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Valuation loss on goods"
, asNameJa = "商品評価損"
, asLabelJa = "商品評価損"
, asDescription = "Cost: Valuation loss on goods (商品評価損)"
, asAliases = ["商品評価損"]
}
accountSpec Bonuses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Bonuses"
, asNameJa = "賞与"
, asLabelJa = "賞与"
, asDescription = "Cost: Bonuses (賞与)"
, asAliases = ["賞与"]
}
accountSpec RetirementBenefitExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Retirement benefit expenses"
, asNameJa = "退職給付費用"
, asLabelJa = "退職給付費用"
, asDescription = "Cost: Retirement benefit expenses (退職給付費用)"
, asAliases = ["退職給付費用"]
}
accountSpec ProvisionForRepairs = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Provision for repairs"
, asNameJa = "修繕引当金繰入"
, asLabelJa = "修繕引当金繰入"
, asDescription = "Cost: Provision for repairs (修繕引当金繰入)"
, asAliases = ["修繕引当金繰入"]
}
accountSpec ProvisionForBonuses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Provision for bonuses"
, asNameJa = "賞与引当金繰入"
, asLabelJa = "賞与引当金繰入"
, asDescription = "Cost: Provision for bonuses (賞与引当金繰入)"
, asAliases = ["賞与引当金繰入"]
}
accountSpec ProvisionForProductWarranties = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Provision for warranties"
, asNameJa = "商品保証引当金繰入"
, asLabelJa = "商品保証引当金繰入"
, asDescription = "Cost: Provision for warranties (商品保証引当金繰入)"
, asAliases = ["商品保証引当金繰入"]
}
accountSpec ResearchAndDevelopmentExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Research and development expenses"
, asNameJa = "研究開発費"
, asLabelJa = "研究開発費"
, asDescription = "Cost: Research and development expenses (研究開発費)"
, asAliases = ["研究開発費"]
}
accountSpec AmortizationOfGoodwill = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Amortization of goodwill"
, asNameJa = "のれん償却"
, asLabelJa = "のれん償却"
, asDescription = "Cost: Amortization of goodwill (のれん償却)"
, asAliases = ["のれん償却"]
}
accountSpec AmortizationOfSoftware = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Amortization of software"
, asNameJa = "ソフトウェア償却"
, asLabelJa = "ソフトウェア償却"
, asDescription = "Cost: Amortization of software (ソフトウェア償却)"
, asAliases = ["ソフトウェア償却"]
}
accountSpec AmortizationOfPatents = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Amortization of patent rights"
, asNameJa = "特許権償却"
, asLabelJa = "特許権償却"
, asDescription = "Cost: Amortization of patent rights (特許権償却)"
, asAliases = ["特許権償却"]
}
accountSpec LeaseExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Lease expenses"
, asNameJa = "支払リース料"
, asLabelJa = "支払リース料"
, asDescription = "Cost: Lease expenses (支払リース料)"
, asAliases = ["支払リース料"]
}
accountSpec IncorporationExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Organization expenses"
, asNameJa = "創立費"
, asLabelJa = "創立費"
, asDescription = "Cost: Organization expenses (創立費)"
, asAliases = ["創立費"]
}
accountSpec StockIssuanceCosts = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Share issuance costs"
, asNameJa = "株式交付費"
, asLabelJa = "株式交付費"
, asDescription = "Cost: Share issuance costs (株式交付費)"
, asAliases = ["株式交付費"]
}
accountSpec BusinessCommencementExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Business commencement expenses"
, asNameJa = "開業費"
, asLabelJa = "開業費"
, asDescription = "Cost: Business commencement expenses (開業費)"
, asAliases = ["開業費"]
}
accountSpec DevelopmentExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Development expenses"
, asNameJa = "開発費"
, asLabelJa = "開発費"
, asDescription = "Cost: Development expenses (開発費)"
, asAliases = ["開発費"]
}
accountSpec LossOnSalesOfElectronicallyRecordedReceivables = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on sale of electronically recorded monetary claims"
, asNameJa = "電子記録債権売却損"
, asLabelJa = "電子記録債権売却損"
, asDescription = "Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損)"
, asAliases = ["電子記録債権売却損"]
}
accountSpec LossOnSalesOfReceivables = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on sale of receivables"
, asNameJa = "債権売却損"
, asLabelJa = "債権売却損"
, asDescription = "Cost: Loss on sale of receivables (債権売却損)"
, asAliases = ["債権売却損"]
}
accountSpec LossOnSalesOfSecurities = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on sale of securities"
, asNameJa = "有価証券売却損"
, asLabelJa = "有価証券売却損"
, asDescription = "Cost: Loss on sale of securities (有価証券売却損)"
, asAliases = ["有価証券売却損"]
}
accountSpec LossOnValuationOfSecurities = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on valuation of securities"
, asNameJa = "有価証券評価損"
, asLabelJa = "有価証券評価損"
, asDescription = "Cost: Loss on valuation of securities (有価証券評価損)"
, asAliases = ["有価証券評価損"]
}
accountSpec LossOnSalesOfInvestmentSecurities = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on sale of investment securities"
, asNameJa = "投資有価証券売却損"
, asLabelJa = "投資有価証券売却損"
, asDescription = "Cost: Loss on sale of investment securities (投資有価証券売却損)"
, asAliases = ["投資有価証券売却損"]
}
accountSpec LossOnFire = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on fire"
, asNameJa = "火災損失"
, asLabelJa = "火災損失"
, asDescription = "Cost: Loss on fire (火災損失)"
, asAliases = ["火災損失"]
}
accountSpec LossOnRetirementOfFixedAssets = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on retirement of non-current assets"
, asNameJa = "固定資産除却損"
, asLabelJa = "固定資産除却損"
, asDescription = "Cost: Loss on retirement of non-current assets (固定資産除却損)"
, asAliases = ["固定資産除却損"]
}
accountSpec LossOnReductionOfFixedAssets = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss on tax purpose reduction entry of non-current assets"
, asNameJa = "固定資産圧縮損"
, asLabelJa = "固定資産圧縮損"
, asDescription = "Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損)"
, asAliases = ["固定資産圧縮損"]
}
accountSpec AdditionalIncomeTaxesForPriorPeriods = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Additional income taxes for prior periods"
, asNameJa = "追徴法人税等"
, asLabelJa = "追徴法人税等"
, asDescription = "Cost: Additional income taxes for prior periods (追徴法人税等)"
, asAliases = ["追徴法人税等"]
}
accountSpec RefundOfIncomeTaxes = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = True
, asFixedCurrent = Other
, asNameEn = "Refund of income taxes"
, asNameJa = "還付法人税等"
, asLabelJa = "還付法人税等"
, asDescription = "Cost: Refund of income taxes (還付法人税等)"
, asAliases = ["還付法人税等"]
}
accountSpec PurchaseRebates = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = True
, asFixedCurrent = Other
, asNameEn = "Purchase rebates"
, asNameJa = "仕入割戻"
, asLabelJa = "仕入割戻"
, asDescription = "Cost: Purchase rebates (仕入割戻)"
, asAliases = ["仕入割戻"]
}
accountSpec WelfareExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Welfare expenses"
, asNameJa = "福利厚生費"
, asLabelJa = "福利厚生費"
, asDescription = "Cost: Welfare expenses (福利厚生費)"
, asAliases = ["福利厚生費"]
}
accountSpec MaintenanceExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Maintenance expenses"
, asNameJa = "保守費"
, asLabelJa = "保守費"
, asDescription = "Cost: Maintenance expenses (保守費)"
, asAliases = ["保守費"]
}
accountSpec StatutoryWelfareExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Legal welfare expenses"
, asNameJa = "法定福利費"
, asLabelJa = "法定福利費"
, asDescription = "Cost: Legal welfare expenses (法定福利費)"
, asAliases = ["法定福利費"]
}
accountSpec LandRentPaid = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Rent expenses on land"
, asNameJa = "支払地代"
, asLabelJa = "支払地代"
, asDescription = "Cost: Rent expenses on land (支払地代)"
, asAliases = ["支払地代"]
}
accountSpec InsuranceExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Insurance expenses"
, asNameJa = "保険料"
, asLabelJa = "保険料"
, asDescription = "Cost: Insurance expenses (保険料)"
, asAliases = ["保険料"]
}
accountSpec RepairsExpense = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Repair expenses"
, asNameJa = "修繕費"
, asLabelJa = "修繕費"
, asDescription = "Cost: Repair expenses (修繕費)"
, asAliases = ["修繕費"]
}
accountSpec StorageExpenses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Storage costs"
, asNameJa = "保管費"
, asLabelJa = "保管費"
, asDescription = "Cost: Storage costs (保管費)"
, asAliases = ["保管費"]
}
accountSpec MembershipFees = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Membership fees"
, asNameJa = "諸会費"
, asLabelJa = "諸会費"
, asDescription = "Cost: Membership fees (諸会費)"
, asAliases = ["諸会費"]
}
accountSpec IncomeSummary = Just AccountSpec
{ asDivision = Assets
, asClosing = NoClose
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Income summary"
, asNameJa = "損益"
, asLabelJa = "損益"
, asDescription = "Bookkeeping device: Income summary (損益). Assets/NoClose is a technical debit-side placeholder; it is not a balance-sheet asset and is not automatically closed."
, asAliases = ["損益"]
}
accountSpec SuspenseAccount = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Suspense account"
, asNameJa = "未決算"
, asLabelJa = "未決算"
, asDescription = "Assets: Suspense account (未決算)"
, asAliases = ["未決算"]
}
accountSpec ForeignExchangeGains = Just AccountSpec
{ asDivision = Revenue
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Foreign exchange gains"
, asNameJa = "為替差益"
, asLabelJa = "為替差益"
, asDescription = "Revenue: Foreign exchange gains (為替差益)"
, asAliases = ["為替差益"]
}
accountSpec ForeignExchangeLosses = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Foreign exchange losses"
, asNameJa = "為替差損"
, asLabelJa = "為替差損"
, asDescription = "Cost: Foreign exchange losses (為替差損)"
, asAliases = ["為替差損"]
}
accountSpec ContraAccountForGuaranteeObligations = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Contra account for guarantee obligations"
, asNameJa = "保証債務見返"
, asLabelJa = "保証債務見返"
, asDescription = "Assets: Contra account for guarantee obligations (保証債務見返)"
, asAliases = ["保証債務見返"]
}
accountSpec GuaranteeObligations = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Guarantee obligations"
, asNameJa = "保証債務"
, asLabelJa = "保証債務"
, asDescription = "Liability: Guarantee obligations (保証債務)"
, asAliases = ["保証債務"]
}
accountSpec IncomeTaxesAdjustment = Just AccountSpec
{ asDivision = Cost
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Income taxes - deferred"
, asNameJa = "法人税等調整額"
, asLabelJa = "法人税等調整額"
, asDescription = "Cost: Income taxes - deferred (法人税等調整額)"
, asAliases = ["法人税等調整額"]
}
accountSpec BranchCurrentAccount = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Branch current account"
, asNameJa = "支店"
, asLabelJa = "支店"
, asDescription = "Assets: Branch current account (支店)"
, asAliases = ["支店"]
}
accountSpec HeadOfficeCurrentAccount = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Head office current account"
, asNameJa = "本店"
, asLabelJa = "本店"
, asDescription = "Liability: Head office current account (本店), the credit-balance reciprocal account in branch books."
, asAliases = ["本店"]
}
accountSpec NetIncomeAttributableToNCI = Just AccountSpec
{ asDivision = Cost
, asClosing = NoClose
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Profit attributable to non-controlling interests"
, asNameJa = "非支配株主に帰属する当期純利益"
, asLabelJa = "非支配株主に帰属する当期純利益"
, asDescription = "Cost: Profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). NoClose: consolidation procedures transfer it separately to non-controlling interests."
, asAliases = ["非支配株主に帰属する当期純利益"]
}
accountSpec NetLossAttributableToNCI = Just AccountSpec
{ asDivision = Revenue
, asClosing = NoClose
, asIsContra = False
, asFixedCurrent = Other
, asNameEn = "Loss attributable to non-controlling interests"
, asNameJa = "非支配株主に帰属する当期純損失"
, asLabelJa = "非支配株主に帰属する当期純損失"
, asDescription = "Revenue: Loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). NoClose: consolidation procedures transfer it separately to non-controlling interests."
, asAliases = ["非支配株主に帰属する当期純損失"]
}
accountSpec TradingSecurities = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Trading securities"
, asNameJa = "売買目的有価証券"
, asLabelJa = "売買目的有価証券"
, asDescription = "Assets: Trading securities (売買目的有価証券)"
, asAliases = ["売買目的有価証券"]
}
accountSpec HeldToMaturityBonds = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Held-to-maturity bonds"
, asNameJa = "満期保有目的債券"
, asLabelJa = "満期保有目的債券"
, asDescription = "Assets: Held-to-maturity bonds (満期保有目的債券)"
, asAliases = ["満期保有目的債券"]
}
accountSpec SubsidiaryStocks = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Shares of subsidiaries"
, asNameJa = "子会社株式"
, asLabelJa = "子会社株式"
, asDescription = "Assets: Shares of subsidiaries (子会社株式)"
, asAliases = ["子会社株式"]
}
accountSpec AffiliateStocks = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Shares of associates"
, asNameJa = "関連会社株式"
, asLabelJa = "関連会社株式"
, asDescription = "Assets: Shares of associates (関連会社株式)"
, asAliases = ["関連会社株式"]
}
accountSpec AvailableForSaleSecurities = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Fixed
, asNameEn = "Available-for-sale securities"
, asNameJa = "その他有価証券"
, asLabelJa = "その他有価証券"
, asDescription = "Assets: Available-for-sale securities (その他有価証券)"
, asAliases = ["その他有価証券"]
}
accountSpec ConsumptionTaxRefundReceivable = Just AccountSpec
{ asDivision = Assets
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Consumption tax refund receivable"
, asNameJa = "未収還付消費税"
, asLabelJa = "未収還付消費税"
, asDescription = "Asset: Consumption tax refund receivable (未収還付消費税)"
, asAliases = ["未収還付消費税", "未収消費税"]
}
accountSpec PropertyTaxPayable = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Property tax payable"
, asNameJa = "未払固定資産税"
, asLabelJa = "未払固定資産税"
, asDescription = "Liability: Property tax payable (未払固定資産税)"
, asAliases = ["未払固定資産税"]
}
accountSpec DepositsReceivedFromOfficers = Just AccountSpec
{ asDivision = Liability
, asClosing = CloseByDivision
, asIsContra = False
, asFixedCurrent = Current
, asNameEn = "Deposits received from officers"
, asNameJa = "役員預り金"
, asLabelJa = "役員預り金"
, asDescription = "Liability: Deposits received from officers (役員預り金)"
, asAliases = ["役員預り金"]
}
accountSpec AccountTitle = Nothing
-- | Derived strict map view. The exhaustive function above remains canonical.
accountSpecMap :: Map AccountTitles AccountSpec
accountSpecMap = M.fromList
[ (title, spec)
| title <- concreteAccountTitles
, Just spec <- [accountSpec title]
]
-- | Whether an account is a contra account.
--
-- The result is projected from 'AccountSpec.asIsContra'; the wildcard has no
-- specification and therefore returns 'False'. Complexity: O(1)
{-# INLINE classifyAccountContra #-}
classifyAccountContra :: AccountTitles -> Bool
classifyAccountContra title = maybe False asIsContra (accountSpec title)
-- | Compatibility projection used by the assistance API.
accountDescriptions :: [(AccountTitles, Text, Text, Text)]
accountDescriptions = mapMaybe project concreteAccountTitles
where
project title = do
spec <- accountSpec title
pure (title, asNameEn spec, asNameJa spec, asDescription spec)