diff --git a/l10n_us_gaap/README.rst b/l10n_us_gaap/README.rst new file mode 100644 index 00000000..f34a3a96 --- /dev/null +++ b/l10n_us_gaap/README.rst @@ -0,0 +1,113 @@ +=========================================== +United States Sample GAAP Chart of Accounts +=========================================== + +.. + !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! + !! This file is generated by oca-gen-addon-readme !! + !! changes will be overwritten. !! + !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! + !! source digest: sha256:2cc0c01815ccd24a55b89b9ad9d9d54af43afb24e5f4f19ea1f59407b63421df + !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! + +.. |badge1| image:: https://img.shields.io/badge/maturity-Mature-brightgreen.png + :target: https://odoo-community.org/page/development-status + :alt: Mature +.. |badge2| image:: https://img.shields.io/badge/licence-AGPL--3-blue.png + :target: http://www.gnu.org/licenses/agpl-3.0-standalone.html + :alt: License: AGPL-3 +.. |badge3| image:: https://img.shields.io/badge/github-OCA%2Fl10n--usa-lightgray.png?logo=github + :target: https://github.com/OCA/l10n-usa/tree/17.0/l10n_us_gaap + :alt: OCA/l10n-usa +.. |badge4| image:: https://img.shields.io/badge/weblate-Translate%20me-F47D42.png + :target: https://translation.odoo-community.org/projects/l10n-usa-17-0/l10n-usa-17-0-l10n_us_gaap + :alt: Translate me on Weblate +.. |badge5| image:: https://img.shields.io/badge/runboat-Try%20me-875A7B.png + :target: https://runboat.odoo-community.org/builds?repo=OCA/l10n-usa&target_branch=17.0 + :alt: Try me on Runboat + +|badge1| |badge2| |badge3| |badge4| |badge5| + + + +**Table of contents** + +.. contents:: + :local: + +Installation +============ + +This module should be installed before any other accounting related +module. Otherwise Odoo will install the module l10n_us in the current +company, by default. + +Usage +===== + +Provides a sample Chart of Accounts (CoA) for the United States based on +the principles of GAAP. + +Additional remarks +------------------ + +Companies should review and alter the sample CoA to fulfill the specific +needs of their business. + +U.S. SEC not allow the classification of expenses by nature, thus the +classification is proposed by function. + +This module contains in the 'docs' folder a a sample Trial Balance +generated using the `OCA Account Financial Report +module `__. + +Bug Tracker +=========== + +Bugs are tracked on `GitHub Issues `_. +In case of trouble, please check there if your issue has already been reported. +If you spotted it first, help us to smash it by providing a detailed and welcomed +`feedback `_. + +Do not contact contributors directly about support or help with technical issues. + +Credits +======= + +Authors +------- + +* ForgeFlow + +Contributors +------------ + +- Jordi Ballester Alomar +- Diogo Duarte +- Bhavesh Odedra +- Levent Karakas + +Maintainers +----------- + +This module is maintained by the OCA. + +.. image:: https://odoo-community.org/logo.png + :alt: Odoo Community Association + :target: https://odoo-community.org + +OCA, or the Odoo Community Association, is a nonprofit organization whose +mission is to support the collaborative development of Odoo features and +promote its widespread use. + +.. |maintainer-JordiBForgeFlow| image:: https://github.com/JordiBForgeFlow.png?size=40px + :target: https://github.com/JordiBForgeFlow + :alt: JordiBForgeFlow + +Current `maintainer `__: + +|maintainer-JordiBForgeFlow| + +This module is part of the `OCA/l10n-usa `_ project on GitHub. + +You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute. diff --git a/l10n_us_gaap/__init__.py b/l10n_us_gaap/__init__.py new file mode 100644 index 00000000..0650744f --- /dev/null +++ b/l10n_us_gaap/__init__.py @@ -0,0 +1 @@ +from . import models diff --git a/l10n_us_gaap/__manifest__.py b/l10n_us_gaap/__manifest__.py new file mode 100644 index 00000000..64cda7bb --- /dev/null +++ b/l10n_us_gaap/__manifest__.py @@ -0,0 +1,17 @@ +{ + "name": "United States Sample GAAP Chart of Accounts", + "version": "17.0.1.0.0", + "development_status": "Mature", + "category": "Accounting/Localizations/Account Charts", + "countries": ["us"], + "author": "ForgeFlow, Odoo Community Association (OCA)", + "maintainers": ["JordiBForgeFlow"], + "website": "https://github.com/OCA/l10n-usa", + "depends": ["account"], + "data": [ + "data/account_chart_template_data_load.xml", + "data/res_company_data.xml", + ], + "installable": True, + "license": "AGPL-3", +} diff --git a/l10n_us_gaap/data/account_chart_template_data_load.xml b/l10n_us_gaap/data/account_chart_template_data_load.xml new file mode 100644 index 00000000..1e3fc99a --- /dev/null +++ b/l10n_us_gaap/data/account_chart_template_data_load.xml @@ -0,0 +1,11 @@ + + + + + us_gaap + + + diff --git a/l10n_us_gaap/data/res_company_data.xml b/l10n_us_gaap/data/res_company_data.xml new file mode 100644 index 00000000..583aa491 --- /dev/null +++ b/l10n_us_gaap/data/res_company_data.xml @@ -0,0 +1,6 @@ + + + + + + diff --git a/l10n_us_gaap/data/template/account.account-us_gaap.csv b/l10n_us_gaap/data/template/account.account-us_gaap.csv new file mode 100644 index 00000000..640d37f8 --- /dev/null +++ b/l10n_us_gaap/data/template/account.account-us_gaap.csv @@ -0,0 +1,113 @@ +id,name,code,account_type +l10n_us_gaap_account_2121,Stock Interim (Received),2121,asset_current +l10n_us_gaap_account_1331,Stock Interim (Delivered),1331,asset_current +l10n_us_gaap_account_112,Investments And Securities,112,asset_current +l10n_us_gaap_account_113,Derivative Instruments And Hedges,113,asset_current +l10n_us_gaap_account_114,"Capital Leases, Lessor",114,asset_current +l10n_us_gaap_account_115,Restricted Assets,115,asset_current +l10n_us_gaap_account_116,Intercompany Investments,116,asset_current +l10n_us_gaap_account_121,Accounts Receivable,121,asset_receivable +l10n_us_gaap_account_122,Notes And Loans Receivable,122,asset_receivable +l10n_us_gaap_account_123,Receivables With Imputed Interest,123,asset_receivable +l10n_us_gaap_account_124,Contracts Or Programs,124,asset_receivable +l10n_us_gaap_account_125,Other Receivables,125,asset_receivable +l10n_us_gaap_account_131,"Merchandise, Material And Supplies",131,asset_current +l10n_us_gaap_account_132,Work In Process,132,asset_current +l10n_us_gaap_account_133,Finished Goods,133,asset_current +l10n_us_gaap_account_134,Capitalized Contract Cost,134,asset_current +l10n_us_gaap_account_135,Other Inventory,135,asset_current +l10n_us_gaap_account_136,Inventory For Long-Term Contracts Or Programs,136,asset_current +l10n_us_gaap_account_137,Allowances And Adjustments,137,asset_current +l10n_us_gaap_account_141,Prepaid Expense,141,asset_current +l10n_us_gaap_account_142,Returnable Deposits,142,asset_current +l10n_us_gaap_account_143,Accrued Revenue,143,asset_current +l10n_us_gaap_account_144,Deferred Costs,144,asset_current +l10n_us_gaap_account_145,Other Accrued And Deferred Assets,145,asset_current +l10n_us_gaap_account_146,Investments And Other Assets,146,asset_current +l10n_us_gaap_account_151,"Land, Buildings And Improvements",151,asset_non_current +l10n_us_gaap_account_152,Machinery And Equipment,152,asset_non_current +l10n_us_gaap_account_153,"Other Property, Plant And Equipment",153,asset_non_current +l10n_us_gaap_account_154,Assets Under Construction,154,asset_non_current +l10n_us_gaap_account_161,Intangible Assets Excluding Goodwill,161,asset_non_current +l10n_us_gaap_account_162,Goodwill,162,asset_non_current +l10n_us_gaap_account_163,Acquisitions In Progress,163,asset_non_current +l10n_us_gaap_account_211,Accounts Payable,211,liability_payable +l10n_us_gaap_account_212,Accrued Liabilities,212,liability_current +l10n_us_gaap_account_213,Employee-Related Liabilities,213,liability_current +l10n_us_gaap_account_214,Taxes Payable,214,liability_current +l10n_us_gaap_account_215,Interest And Dividends Payable,215,liability_current +l10n_us_gaap_account_221,Debts,221,liability_current +l10n_us_gaap_account_222,Notes And Loans Payable,222,liability_current +l10n_us_gaap_account_223,Special Assessment Bond,223,liability_current +l10n_us_gaap_account_224,Long-Term Federal Home Loan Bank Advances,224,liability_current +l10n_us_gaap_account_225,Capital Lease Obligations,225,liability_current +l10n_us_gaap_account_23,Deferred Revenue And Credits,23,liability_current +l10n_us_gaap_account_241,Billings In Excess Of Cost,241,liability_current +l10n_us_gaap_account_251,Derivative Liability,251,liability_current +l10n_us_gaap_account_252,Hedging Liabilities,252,liability_current +l10n_us_gaap_account_253,Energy Marketing Contract Liabilities,253,liability_current +l10n_us_gaap_account_271,Related Party Accounts Payable,271,liability_payable +l10n_us_gaap_account_272,Related Party Notes Payable,272,liability_current +l10n_us_gaap_account_273,Due To Employees,273,liability_current +l10n_us_gaap_account_274,Due To Officers Or Stockholders,274,liability_current +l10n_us_gaap_account_275,Due To Affiliate,275,liability_current +l10n_us_gaap_account_276,Due To Other Related Parties,276,liability_current +l10n_us_gaap_account_28,Other Liabilities,28,liability_current +l10n_us_gaap_account_311,Common Stock,311,equity +l10n_us_gaap_account_312,Preferred Stock,312,equity +l10n_us_gaap_account_313,Additional Paid-In Capital,313,equity +l10n_us_gaap_account_314,Legal Equity (Statutory Capital),314,equity +l10n_us_gaap_account_321,Retained Earnings - Appropriated,321,equity +l10n_us_gaap_account_32201,Current Year Earnings,32201,equity_unaffected +l10n_us_gaap_account_32202,Retained Earnings - Unappropriated,32202,equity +l10n_us_gaap_account_323,Retained Earnings Deficit,323,equity +l10n_us_gaap_account_324,Retained Earnings - Suspense Account,324,equity +l10n_us_gaap_account_331,Foreign Currency Translation Gain (Loss),331,equity +l10n_us_gaap_account_332,Available For Sale Securities Gain (Loss),332,equity +l10n_us_gaap_account_333,Impairment Debt Securities,333,equity +l10n_us_gaap_account_334,Cash Flow Hedges Gain (Loss),334,equity +l10n_us_gaap_account_335,Defined Benefit Plan Income (Loss),335,equity +l10n_us_gaap_account_341,Unearned Sop Shares,341,equity +l10n_us_gaap_account_342,"Receivable From Officers, Directors For Issuance Of Capital Stock",342,equity +l10n_us_gaap_account_343,Receivable From Shareholders Or Affiliates For Issuance Of Capital Stock,343,equity +l10n_us_gaap_account_344,"Stockholders' Equity Note, Subscriptions Receivable",344,equity +l10n_us_gaap_account_345,"Warrants, Rights Outstanding",345,equity +l10n_us_gaap_account_346,Other Additional Capital,346,equity +l10n_us_gaap_account_347,Treasury Stock,347,equity +l10n_us_gaap_account_348,Additional Items,348,equity +l10n_us_gaap_account_35,Equity Attributable To Non-Controlling Interest,35,equity +l10n_us_gaap_account_41101,Product Sales,41101,income +l10n_us_gaap_account_41102,Merchandise Sales,41102,income +l10n_us_gaap_account_41201,"Returns, Allowances",41201,income +l10n_us_gaap_account_41202,Sales Discounts (Consideration Paid To Customers),41202,income +l10n_us_gaap_account_421,General Services,421,income +l10n_us_gaap_account_42201,Sales Allowances,42201,income +l10n_us_gaap_account_42202,Sales Discounts,42202,income +l10n_us_gaap_account_423,Itemized Services,423,income +l10n_us_gaap_account_431,Other Recurring Income,431,income +l10n_us_gaap_account_5112,Cost Of Services Rendered,51102,expense +l10n_us_gaap_account_51103,Other Costs Of Sales,51103,expense +l10n_us_gaap_account_51101,Cost Of Goods Sold,5111,expense +l10n_us_gaap_account_51201,Selling And Marketing,51201,expense +l10n_us_gaap_account_51202,"General, Administrative Expenses",51202,expense +l10n_us_gaap_account_51203,Other Operating Expenses,51203,expense +l10n_us_gaap_account_51204,Price Differences,51204,expense +l10n_us_gaap_account_51205,Inventory Adjustments,51205,expense +l10n_us_gaap_account_513,Doubtful Accounts,513,expense +l10n_us_gaap_account_6110,Unusual And/Or Infrequent Items,6110,expense +l10n_us_gaap_account_61101,Foreign Currency Gain,61101,income_other +l10n_us_gaap_account_61102,Foreign Currency Loss,61102,expense +l10n_us_gaap_account_6111,Additional Itemized Gains And Losses,6111,income_other +l10n_us_gaap_account_61201,Other Non-Operating Income,61201,income_other +l10n_us_gaap_account_61202,Other Non-Operating Loss,61202,expense +l10n_us_gaap_account_613,Restructuring Charge,613,expense +l10n_us_gaap_account_614,Inventory Write-Downs (Not Recognized In Cost Of Sales),614,expense +l10n_us_gaap_account_615,Impairment Charge,615,expense +l10n_us_gaap_account_616,Extinguishment Of Debt,616,expense +l10n_us_gaap_account_617,"Business Combination, Acquisition Related Costs",617,expense +l10n_us_gaap_account_618,Gain (Loss) Related To Litigation Settlement,618,expense +l10n_us_gaap_account_619,Asset Retirement Obligation,619,expense +l10n_us_gaap_account_621,Non-Operating Revenues,621,income_other +l10n_us_gaap_account_622,Non-Operating Expenses,622,expense +l10n_us_gaap_account_63,Non-Monetary Transactions,63,expense +l10n_us_gaap_account_7,Income Tax (Benefit),7,income diff --git a/l10n_us_gaap/data/template/account.tax.group-us_gaap.csv b/l10n_us_gaap/data/template/account.tax.group-us_gaap.csv new file mode 100644 index 00000000..04491840 --- /dev/null +++ b/l10n_us_gaap/data/template/account.tax.group-us_gaap.csv @@ -0,0 +1,141 @@ +id,name,code_prefix_start +l10n_us_gaap_account_group_1,Assets,1 +l10n_us_gaap_account_group_1_1,Cash And Investments,11 +l10n_us_gaap_account_group_1_1_1,Cash And Cash Equivalents,111 +l10n_us_gaap_account_group_1_1_2,Investments and Securities,112 +l10n_us_gaap_account_group_1_1_3,Derivative Instruments And Hedges,113 +l10n_us_gaap_account_group_1_1_4,"Capital Leases, Lessor",114 +l10n_us_gaap_account_group_1_1_5,Restricted Assets,115 +l10n_us_gaap_account_group_1_1_6,Intercompany Investments,116 +l10n_us_gaap_account_group_1_2,Receivables,12 +l10n_us_gaap_account_group_1_2_1,"Accounts, Notes And Loans",121 +l10n_us_gaap_account_group_1_2_2,Notes And Loans Receivable,122 +l10n_us_gaap_account_group_1_2_3,Receivables With Imputed Interest,123 +l10n_us_gaap_account_group_1_2_4,Contracts Or Programs,124 +l10n_us_gaap_account_group_1_2_5,Other Receivables,125 +l10n_us_gaap_account_group_1_3,Inventory,13 +l10n_us_gaap_account_group_1_3_1,"Merchandise, Material And Supplies",131 +l10n_us_gaap_account_group_1_3_2,Work In Process,132 +l10n_us_gaap_account_group_1_3_3,Finished Goods,133 +l10n_us_gaap_account_group_1_3_4,Capitalized Contract Cost,134 +l10n_us_gaap_account_group_1_3_5,Other Inventory,135 +l10n_us_gaap_account_group_1_3_6,Inventory For Long-Term Contracts Or Programs,136 +l10n_us_gaap_account_group_1_3_7,Allowances And Adjustments,137 +l10n_us_gaap_account_group_1_4,"Accrued, Deferred And Other Assets",14 +l10n_us_gaap_account_group_1_4_1,Prepaid Expense,141 +l10n_us_gaap_account_group_1_4_2,Returnable Deposits,142 +l10n_us_gaap_account_group_1_4_3,Accrued Revenue,143 +l10n_us_gaap_account_group_1_4_4,Deferred Costs,144 +l10n_us_gaap_account_group_1_4_5,Other Accrued And Deferred Assets,145 +l10n_us_gaap_account_group_1_4_6,Investments And Other Assets,146 +l10n_us_gaap_account_group_1_5,"Property, Plant And Equipment",15 +l10n_us_gaap_account_group_1_5_1,"Land, Buildings And Improvements",151 +l10n_us_gaap_account_group_1_5_2,Machinery And Equipment,152 +l10n_us_gaap_account_group_1_5_3,"Other Property, Plant And Equipment",153 +l10n_us_gaap_account_group_1_5_4,Assets Under Construction,154 +l10n_us_gaap_account_group_1_6,Intangible Assets,16 +l10n_us_gaap_account_group_1_6_1,Intangible Assets Excluding Goodwill,161 +l10n_us_gaap_account_group_1_6_2,Goodwill,162 +l10n_us_gaap_account_group_1_6_3,Acquisitions In Progress,163 +l10n_us_gaap_account_group_2,Liabilities,2 +l10n_us_gaap_account_group_2_1,Accounts Payable And Accrued Liabilities,21 +l10n_us_gaap_account_group_2_1_1,Accounts Payable,211 +l10n_us_gaap_account_group_2_1_2,Accrued Liabilities,212 +l10n_us_gaap_account_group_2_1_3,Employee-Related Liabilities,213 +l10n_us_gaap_account_group_2_1_4,Taxes Payable,214 +l10n_us_gaap_account_group_2_1_5,Interest And Dividends Payable,215 +l10n_us_gaap_account_group_2_2,Debt And Capital Lease Obligations,22 +l10n_us_gaap_account_group_2_2_1,Debts,221 +l10n_us_gaap_account_group_2_2_2,Notes And Loans Payable,22.2 +l10n_us_gaap_account_group_2_2_3,Special Assessment Bond,223 +l10n_us_gaap_account_group_2_2_4,Long-Term Federal Home Loan Bank Advances,224 +l10n_us_gaap_account_group_2_2_5,Capital Lease Obligations,225 +l10n_us_gaap_account_group_2_3,Deferred Revenue And Credits,23 +l10n_us_gaap_account_group_2_4,Contracts Or Programs,24 +l10n_us_gaap_account_group_2_4_1,Billings In Excess Of Cost,241 +l10n_us_gaap_account_group_2_5,Derivative Instruments And Hedges,25 +l10n_us_gaap_account_group_2_5_1,Derivative Liability,251 +l10n_us_gaap_account_group_2_5_2,Hedging Liabilities,252 +l10n_us_gaap_account_group_2_5_3,Energy Marketing Contract Liabilities,253 +l10n_us_gaap_account_group_2_6,Liabilities Other Than Debt,26 +l10n_us_gaap_account_group_2_7,Related Party Liabilities,27 +l10n_us_gaap_account_group_2_7_1,Related Party Accounts Payable,271 +l10n_us_gaap_account_group_2_7_2,Related Party Notes Payable,272 +l10n_us_gaap_account_group_2_7_3,Due To Employees,273 +l10n_us_gaap_account_group_2_7_4,Due To Officers Or Stockholders,274 +l10n_us_gaap_account_group_2_7_5,Due To Affiliate,275 +l10n_us_gaap_account_group_2_7_6,Due To Other Related Parties,276 +l10n_us_gaap_account_group_2_8,Other Liabilities,28 +l10n_us_gaap_account_group_3,Equity,3 +l10n_us_gaap_account_group_3_1,Paid-In Capital,31 +l10n_us_gaap_account_group_3_1_1,Common Stock,311 +l10n_us_gaap_account_group_3_1_2,Preferred Stock,312 +l10n_us_gaap_account_group_3_1_3,Additional Paid-In Capital,313 +l10n_us_gaap_account_group_3_1_4,Legal Equity (Statutory Capital),314 +l10n_us_gaap_account_group_3_2,Retained Earnings,32 +l10n_us_gaap_account_group_3_2_1,Appropriated,321 +l10n_us_gaap_account_group_3_2_2,Unappropriated,322 +l10n_us_gaap_account_group_3_2_3,Retained Earnings Deficit,323 +l10n_us_gaap_account_group_3_2_4,Suspense Account,324 +l10n_us_gaap_account_group_3_3,Accumulated Other Comprehensive Income,33 +l10n_us_gaap_account_group_3_3_1,Foreign Currency Translation Gain (Loss),331 +l10n_us_gaap_account_group_3_3_2,Available For Sale Securities Gain (Loss),332 +l10n_us_gaap_account_group_3_3_3,Impairment Debt Securities,33.3 +l10n_us_gaap_account_group_3_3_4,Cash Flow Hedges Gain (Loss),334 +l10n_us_gaap_account_group_3_3_5,Defined Benefit Plan Income (Loss),335 +l10n_us_gaap_account_group_3_4,Other Equity,34 +l10n_us_gaap_account_group_3_4_1,Unearned Sop Shares,341 +l10n_us_gaap_account_group_3_4_2,"Receivable From Officers, Directors For Issuance Of Capital Stock",342 +l10n_us_gaap_account_group_3_4_3,Receivable From Shareholders Or Affiliates For Issuance Of Capital Stock,343 +l10n_us_gaap_account_group_3_4_4,"Stockholders' Equity Note, Subscriptions Receivable",344 +l10n_us_gaap_account_group_3_4_5,"Warrants, Rights Outstanding",345 +l10n_us_gaap_account_group_3_4_6,Other Additional Capital,346 +l10n_us_gaap_account_group_3_4_7,Treasury Stock,347 +l10n_us_gaap_account_group_3_4_8,Additional Items,348 +l10n_us_gaap_account_group_3_5,Equity Attributable To Non-Controlling Interest,35 +l10n_us_gaap_account_group_4,Revenue,4 +l10n_us_gaap_account_group_4_1,Goods,41 +l10n_us_gaap_account_group_4_1_1,Products And Merchandise,411 +l10n_us_gaap_account_group_4_1_1_1,Products,4111 +l10n_us_gaap_account_group_4_1_1_2,Merchandise,4112 +l10n_us_gaap_account_group_4_1_2,"Allowances, Discounts",412 +l10n_us_gaap_account_group_4_1_2_1,"Returns, Allowances",4121 +l10n_us_gaap_account_group_4_1_2_2,Sales Discounts (Consideration Paid To Customers),4122 +l10n_us_gaap_account_group_4_2,Services,42 +l10n_us_gaap_account_group_4_2_1,General Services,421 +l10n_us_gaap_account_group_4_2_2,"Allowances, Discounts",422 +l10n_us_gaap_account_group_4_2_2_1,Sales Allowances,4221 +l10n_us_gaap_account_group_4_2_2_2,Sales Discounts,422.2 +l10n_us_gaap_account_group_4_2_3,Itemized Services,423 +l10n_us_gaap_account_group_4_2_3_1,Other Sales Revenues,4231 +l10n_us_gaap_account_group_4_3,Other Operating Income,43 +l10n_us_gaap_account_group_4_3_1,Other Recurring Income,431 +l10n_us_gaap_account_group_5,Expenses,5 +l10n_us_gaap_account_group_5_1,Expenses Classified By Function,51 +l10n_us_gaap_account_group_5_1_1,Cost Of Revenue,511 +l10n_us_gaap_account_group_5_1_1_1,Cost Of Goods Sold,5111 +l10n_us_gaap_account_group_5_1_1_2,Cost Of Services Rendered,5112 +l10n_us_gaap_account_group_5_1_1_3,Other Costs Of Sales,5113 +l10n_us_gaap_account_group_5_1_2,"Selling, General, Administrative",512 +l10n_us_gaap_account_group_5_1_2_1,Selling And Marketing,5121 +l10n_us_gaap_account_group_5_1_2_2,"General, Administrative Expenses",5122 +l10n_us_gaap_account_group_5_1_2_3,Other Operating Expenses,5123 +l10n_us_gaap_account_group_5_1_3,Doubtful Accounts,513 +l10n_us_gaap_account_group_6,"Other Revenue, Expenses, Gains And Losses",6 +l10n_us_gaap_account_group_6_1,Gains And Losses,61 +l10n_us_gaap_account_group_6_1_1,Foreign Currency,611 +l10n_us_gaap_account_group_6_1_10,Unusual And/Or Infrequent Items,6110 +l10n_us_gaap_account_group_6_1_11,Additional Itemized Gains And Losses,6111 +l10n_us_gaap_account_group_6_1_2,Other Non-Operating Income Or Loss,612 +l10n_us_gaap_account_group_6_1_3,Restructuring Charge,613 +l10n_us_gaap_account_group_6_1_4,Inventory Write-Downs (Not Recognized In Cost Of Sales),614 +l10n_us_gaap_account_group_6_1_5,Impairment Charge,615 +l10n_us_gaap_account_group_6_1_6,Extinguishment Of Debt,616 +l10n_us_gaap_account_group_6_1_7,"Business Combination, Acquisition Related Costs",617 +l10n_us_gaap_account_group_6_1_8,Gain (Loss) Related To Litigation Settlement,618 +l10n_us_gaap_account_group_6_1_9,Asset Retirement Obligation,619 +l10n_us_gaap_account_group_6_2,"Non-Operating Revenues, Expenses",62 +l10n_us_gaap_account_group_6_2_1,Non-Operating Revenues,621 +l10n_us_gaap_account_group_6_2_2,Non-Operating Expenses,622 +l10n_us_gaap_account_group_6_3,Non-Monetary Transactions,63 +l10n_us_gaap_account_group_7,Income Tax (Benefit),7 diff --git a/l10n_us_gaap/docs/l10n_us_gaap_trial_balance.ods b/l10n_us_gaap/docs/l10n_us_gaap_trial_balance.ods new file mode 100644 index 00000000..530c47d5 Binary files /dev/null and b/l10n_us_gaap/docs/l10n_us_gaap_trial_balance.ods differ diff --git a/l10n_us_gaap/i18n/es.po b/l10n_us_gaap/i18n/es.po new file mode 100644 index 00000000..e69de29b diff --git a/l10n_us_gaap/i18n/l10n_us_gaap.pot b/l10n_us_gaap/i18n/l10n_us_gaap.pot new file mode 100644 index 00000000..78d58d53 --- /dev/null +++ b/l10n_us_gaap/i18n/l10n_us_gaap.pot @@ -0,0 +1,13 @@ +# Translation of Odoo Server. +# This file contains the translation of the following modules: +# +msgid "" +msgstr "" +"Project-Id-Version: Odoo Server 16.0\n" +"Report-Msgid-Bugs-To: \n" +"Last-Translator: \n" +"Language-Team: \n" +"MIME-Version: 1.0\n" +"Content-Type: text/plain; charset=UTF-8\n" +"Content-Transfer-Encoding: \n" +"Plural-Forms: \n" diff --git a/l10n_us_gaap/models/__init__.py b/l10n_us_gaap/models/__init__.py new file mode 100644 index 00000000..3fde270f --- /dev/null +++ b/l10n_us_gaap/models/__init__.py @@ -0,0 +1 @@ +from . import template_us_gaap diff --git a/l10n_us_gaap/models/template_us_gaap.py b/l10n_us_gaap/models/template_us_gaap.py new file mode 100644 index 00000000..1ba158bc --- /dev/null +++ b/l10n_us_gaap/models/template_us_gaap.py @@ -0,0 +1,37 @@ +# ruff: noqa: E501 +from odoo import models + +from odoo.addons.account.models.chart_template import template + + +class AccountChartTemplate(models.AbstractModel): + _inherit = "account.chart.template" + + @template("us_gaap") + def _get_us_gaap_template_data(self): + return { + "name": "US GAAP Chart of Accounts", + "country": "base.us", + "code_digits": "6", + } + + @template("us_gaap", "res.company") + def _get_us_gaap_res_company(self): + return { + self.env.company.id: { + "anglo_saxon_accounting": True, + "account_fiscal_country_id": "base.us", + "bank_account_code_prefix": "1111", + "cash_account_code_prefix": "1112", + "transfer_account_code_prefix": "1117", + "currency_id": "base.USD", + "property_account_receivable_id": "l10n_us_gaap_account_121", + "property_account_payable_id": "l10n_us_gaap_account_211", + "property_account_expense_categ_id": "l10n_us_gaap_account_51202", + "property_account_income_categ_id": "l10n_us_gaap_account_421", + "expense_currency_exchange_account_id": "l10n_us_gaap_account_61102", + "income_currency_exchange_account_id": "l10n_us_gaap_account_61101", + "account_journal_early_pay_discount_loss_account_id": "l10n_us_gaap_account_41202", + "account_journal_early_pay_discount_gain_account_id": "l10n_us_gaap_account_42202", + } + } diff --git a/l10n_us_gaap/pyproject.toml b/l10n_us_gaap/pyproject.toml new file mode 100644 index 00000000..4231d0cc --- /dev/null +++ b/l10n_us_gaap/pyproject.toml @@ -0,0 +1,3 @@ +[build-system] +requires = ["whool"] +build-backend = "whool.buildapi" diff --git a/l10n_us_gaap/readme/CONTRIBUTORS.md b/l10n_us_gaap/readme/CONTRIBUTORS.md new file mode 100644 index 00000000..3b3b773a --- /dev/null +++ b/l10n_us_gaap/readme/CONTRIBUTORS.md @@ -0,0 +1,4 @@ +- Jordi Ballester Alomar \<\> +- Diogo Duarte \<\> +- Bhavesh Odedra \<\> +- Levent Karakas \<\> diff --git a/l10n_us_gaap/readme/DESCRIPTION.md b/l10n_us_gaap/readme/DESCRIPTION.md new file mode 100644 index 00000000..8b137891 --- /dev/null +++ b/l10n_us_gaap/readme/DESCRIPTION.md @@ -0,0 +1 @@ + diff --git a/l10n_us_gaap/readme/INSTALL.md b/l10n_us_gaap/readme/INSTALL.md new file mode 100644 index 00000000..079f357b --- /dev/null +++ b/l10n_us_gaap/readme/INSTALL.md @@ -0,0 +1,3 @@ +This module should be installed before any other accounting related +module. Otherwise Odoo will install the module l10n_us in the current +company, by default. diff --git a/l10n_us_gaap/readme/USAGE.md b/l10n_us_gaap/readme/USAGE.md new file mode 100644 index 00000000..827c1255 --- /dev/null +++ b/l10n_us_gaap/readme/USAGE.md @@ -0,0 +1,14 @@ +Provides a sample Chart of Accounts (CoA) for the United States based on +the principles of GAAP. + +## Additional remarks + +Companies should review and alter the sample CoA to fulfill the specific +needs of their business. + +U.S. SEC not allow the classification of expenses by nature, thus the +classification is proposed by function. + +This module contains in the 'docs' folder a a sample Trial Balance +generated using the [OCA Account Financial Report +module](https://github.com/OCA/account-financial-reporting/blob/17.0/account_financial_report). diff --git a/l10n_us_gaap/static/description/icon.png b/l10n_us_gaap/static/description/icon.png new file mode 100644 index 00000000..28125442 Binary files /dev/null and b/l10n_us_gaap/static/description/icon.png differ diff --git a/l10n_us_gaap/static/description/index.html b/l10n_us_gaap/static/description/index.html new file mode 100644 index 00000000..1c5c39f2 --- /dev/null +++ b/l10n_us_gaap/static/description/index.html @@ -0,0 +1,453 @@ + + + + + +United States Sample GAAP Chart of Accounts + + + +
+

United States Sample GAAP Chart of Accounts

+ + +

Mature License: AGPL-3 OCA/l10n-usa Translate me on Weblate Try me on Runboat

+

Table of contents

+ +
+

Installation

+

This module should be installed before any other accounting related +module. Otherwise Odoo will install the module l10n_us in the current +company, by default.

+
+
+

Usage

+

Provides a sample Chart of Accounts (CoA) for the United States based on +the principles of GAAP.

+
+

Additional remarks

+

Companies should review and alter the sample CoA to fulfill the specific +needs of their business.

+

U.S. SEC not allow the classification of expenses by nature, thus the +classification is proposed by function.

+

This module contains in the ‘docs’ folder a a sample Trial Balance +generated using the OCA Account Financial Report +module.

+
+
+
+

Bug Tracker

+

Bugs are tracked on GitHub Issues. +In case of trouble, please check there if your issue has already been reported. +If you spotted it first, help us to smash it by providing a detailed and welcomed +feedback.

+

Do not contact contributors directly about support or help with technical issues.

+
+
+

Credits

+
+

Authors

+
    +
  • ForgeFlow
    • +
+
+
+

Contributors

+ +
+
+

Maintainers

+

This module is maintained by the OCA.

+ +Odoo Community Association + +

OCA, or the Odoo Community Association, is a nonprofit organization whose +mission is to support the collaborative development of Odoo features and +promote its widespread use.

+

Current maintainer:

+

JordiBForgeFlow

+

This module is part of the OCA/l10n-usa project on GitHub.

+

You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute.

+
+
+
+ + diff --git a/l10n_us_gaap/tests/__init__.py b/l10n_us_gaap/tests/__init__.py new file mode 100644 index 00000000..86558f56 --- /dev/null +++ b/l10n_us_gaap/tests/__init__.py @@ -0,0 +1 @@ +from . import test_base_us diff --git a/l10n_us_gaap/tests/test_base_us.py b/l10n_us_gaap/tests/test_base_us.py new file mode 100644 index 00000000..9ee5b206 --- /dev/null +++ b/l10n_us_gaap/tests/test_base_us.py @@ -0,0 +1,40 @@ +# Copyright (C) 2019 Odoo GAP +# Copyright (C) 2019 Open Source Integrators +# License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl). + +import logging + +from odoo.tests.common import TransactionCase + +_logger = logging.getLogger("us_gaap") + + +class TestChartAcount(TransactionCase): + def with_context(self, *args, **kwargs): + context = dict(args[0] if args else self.env.context, **kwargs) + self.env = self.env(context=context) + return self + + def test_basic(self): + _logger.debug("Creating chart of account") + self.company = self.env["res.company"].create({"name": "US test company"}) + self.env.ref("base.group_multi_company").write({"users": [(4, self.env.uid)]}) + self.env.user.write( + {"company_ids": [(4, self.company.id)], "company_id": self.company.id} + ) + self.env["account.chart.template"].try_loading( + template_code="us_gaap", company=self.company, install_demo=False + ) + self.with_context(company_id=self.company.id, force_company=self.company.id) + bank_account = self.env["account.account"].search( + [("code", "=", "111102"), ("company_id", "=", self.company.id)] + ) + liquidity_transfer = self.env["account.account"].search( + [("code", "=", "111701"), ("company_id", "=", self.company.id)] + ) + finished_goods = self.env["account.account"].search( + [("code", "=", "133000"), ("company_id", "=", self.company.id)] + ) + self.assertEqual(bank_account.name, "Bank Suspense Account") + self.assertEqual(liquidity_transfer.name, "Liquidity Transfer") + self.assertEqual(finished_goods.name, "Finished Goods")