account-semantics.tsv

# pre-land1 semantics (title, whatDiv, whatPIMO, whichSide Not, whichSide Hat, fixedCurrent); commit 2d9164642f2862725c653e496976770f6e2c7d6f
Cash	Assets	PS	Debit	Credit	Current
Deposits	Assets	PS	Debit	Credit	Current
CurrentDeposits	Assets	PS	Debit	Credit	Current
Securities	Assets	PS	Debit	Credit	Current
InvestmentSecurities	Assets	PS	Debit	Credit	Fixed
InvestmentInAssociate	Assets	PS	Debit	Credit	Fixed
LongTermNationalBonds	Assets	PS	Debit	Credit	Fixed
ShortTermNationalBonds	Assets	PS	Debit	Credit	Current
Products	Assets	PS	Debit	Credit	Current
Machinery	Assets	PS	Debit	Credit	Fixed
Building	Assets	PS	Debit	Credit	Fixed
Vehicle	Assets	PS	Debit	Credit	Fixed
StockInvestment	Assets	PS	Debit	Credit	Other
EquipmentInvestment	Assets	PS	Debit	Credit	Fixed
LongTermLoansReceivable	Assets	PS	Debit	Credit	Fixed
AccountsReceivable	Assets	PS	Debit	Credit	Current
ShortTermLoansReceivable	Assets	PS	Debit	Credit	Current
ReserveDepositReceivable	Assets	PS	Debit	Credit	Current
Gold	Assets	PS	Debit	Credit	Fixed
GovernmentService	Assets	PS	Debit	Credit	Current
CapitalStock	Equity	MS	Credit	Debit	Other
RetainedEarnings	Equity	MS	Credit	Debit	Other
LongTermLoansPayable	Liability	MS	Credit	Debit	Fixed
ShortTermLoansPayable	Liability	MS	Credit	Debit	Current
LoansPayable	Liability	MS	Credit	Debit	Current
ReserveForDepreciation	Liability	MS	Credit	Debit	Current
DepositPayable	Liability	MS	Credit	Debit	Current
LongTermNationalBondsPayable	Liability	MS	Credit	Debit	Fixed
ShortTermNationalBondsPayable	Liability	MS	Credit	Debit	Current
ReserveDepositPayable	Liability	MS	Credit	Debit	Current
CentralBankNotePayable	Liability	MS	Credit	Debit	Current
Depreciation	Cost	OUT	Debit	Credit	Other
AmortizationExpense	Cost	OUT	Debit	Credit	Other
SalesCost	Cost	OUT	Debit	Credit	Other
BusinessTrip	Cost	OUT	Debit	Credit	Other
Commutation	Cost	OUT	Debit	Credit	Other
UtilitiesExpense	Cost	OUT	Debit	Credit	Other
RentExpense	Cost	OUT	Debit	Credit	Other
AdvertisingExpense	Cost	OUT	Debit	Credit	Other
DeliveryExpenses	Cost	OUT	Debit	Credit	Other
SuppliesExpenses	Cost	OUT	Debit	Credit	Other
MiscellaneousExpenses	Cost	OUT	Debit	Credit	Other
WageExpenditure	Cost	OUT	Debit	Credit	Other
InterestExpense	Cost	OUT	Debit	Credit	Other
TaxesExpense	Cost	OUT	Debit	Credit	Other
ConsumptionExpenditure	Cost	OUT	Debit	Credit	Other
SubsidyExpense	Cost	OUT	Debit	Credit	Other
CentralBankPaymentExpense	Cost	OUT	Debit	Credit	Other
Purchases	Cost	OUT	Debit	Credit	Other
NetIncome	Cost	OUT	Debit	Credit	Other
ValueAdded	Revenue	IN	Credit	Debit	Other
SubsidyIncome	Revenue	IN	Credit	Debit	Other
NationalBondInterestEarned	Revenue	IN	Credit	Debit	Other
DepositInterestEarned	Revenue	IN	Credit	Debit	Other
GrossProfit	Revenue	IN	Credit	Debit	Other
OrdinaryProfit	Revenue	IN	Credit	Debit	Other
InterestEarned	Revenue	IN	Credit	Debit	Other
ReceiptFee	Revenue	IN	Credit	Debit	Other
RentalIncome	Revenue	IN	Credit	Debit	Other
WageEarned	Revenue	IN	Credit	Debit	Other
TaxesRevenue	Revenue	IN	Credit	Debit	Other
CentralBankPaymentIncome	Revenue	IN	Credit	Debit	Other
Sales	Revenue	IN	Credit	Debit	Other
EquityInEarningsOfInvestee	Revenue	IN	Credit	Debit	Other
NetLoss	Revenue	IN	Credit	Debit	Other
PettyCash	Assets	PS	Debit	Credit	Current
NotesReceivable	Assets	PS	Debit	Credit	Current
ElectronicallyRecordedReceivable	Assets	PS	Debit	Credit	Current
CreditCardReceivable	Assets	PS	Debit	Credit	Current
NotesLoansReceivable	Assets	PS	Debit	Credit	Current
MerchandiseInventory	Assets	PS	Debit	Credit	Current
AdvancesPaid	Assets	PS	Debit	Credit	Current
PrepaidExpenses	Assets	PS	Debit	Credit	Current
AccruedRevenue	Assets	PS	Debit	Credit	Current
OtherReceivables	Assets	PS	Debit	Credit	Current
PaymentsOnBehalf	Assets	PS	Debit	Credit	Current
SuspensePayments	Assets	PS	Debit	Credit	Current
ConsumptionTaxPaid	Assets	PS	Debit	Credit	Current
PrepaidCorporateIncomeTaxes	Assets	PS	Debit	Credit	Current
Land	Assets	PS	Debit	Credit	Fixed
Fixtures	Assets	PS	Debit	Credit	Fixed
Patent	Assets	PS	Debit	Credit	Fixed
Trademark	Assets	PS	Debit	Credit	Fixed
Software	Assets	PS	Debit	Credit	Fixed
CashOverShort	Assets	PS	Debit	Credit	Other
AccountsPayable	Liability	MS	Credit	Debit	Current
NotesPayable	Liability	MS	Credit	Debit	Current
ElectronicallyRecordedObligations	Liability	MS	Credit	Debit	Current
NotesLoansPayable	Liability	MS	Credit	Debit	Current
BankOverdraft	Liability	MS	Credit	Debit	Current
AdvancesReceived	Liability	MS	Credit	Debit	Current
UnearnedRevenue	Liability	MS	Credit	Debit	Current
AccruedExpenses	Liability	MS	Credit	Debit	Current
OtherPayables	Liability	MS	Credit	Debit	Current
DepositsReceived	Liability	MS	Credit	Debit	Current
SuspenseReceipts	Liability	MS	Credit	Debit	Current
ConsumptionTaxReceived	Liability	MS	Credit	Debit	Current
AccruedConsumptionTax	Liability	MS	Credit	Debit	Current
AccruedCorporateIncomeTaxes	Liability	MS	Credit	Debit	Current
UnpaidDividends	Liability	MS	Credit	Debit	Current
AllowanceForDoubtfulAccounts	Liability	MS	Credit	Debit	Current
AccumulatedDepreciation	Liability	MS	Credit	Debit	Fixed
LegalRetainedEarnings	Equity	MS	Credit	Debit	Other
CumulativeTranslationAdjustment	Equity	MS	Credit	Debit	Other
ProvisionForDoubtfulAccounts	Cost	OUT	Debit	Credit	Other
BadDebtLoss	Cost	OUT	Debit	Credit	Other
LossOnSalesOfFixedAssets	Cost	OUT	Debit	Credit	Other
LossOnSalesOfNotesReceivable	Cost	OUT	Debit	Credit	Other
PaymentFees	Cost	OUT	Debit	Credit	Other
MiscellaneousLoss	Cost	OUT	Debit	Credit	Other
CorporateIncomeTaxes	Cost	OUT	Debit	Credit	Other
CommunicationExpenses	Cost	OUT	Debit	Credit	Other
GainOnSalesOfFixedAssets	Revenue	IN	Credit	Debit	Other
RecoveryOfBadDebts	Revenue	IN	Credit	Debit	Other
MiscellaneousIncome	Revenue	IN	Credit	Debit	Other
ReversalOfAllowanceForDoubtfulAccounts	Revenue	IN	Credit	Debit	Other