anchor.diff:  "account_template_31104","3.1.1.04","(-) Deduções de Tributos, Abatimentos e Devoluções",,"account_group_311","l10n_br_coa.data_account_type_revenue_deduction","0","l10n_br_coa_simple_chart_template"
   "account_template_31201","3.1.2.01","Receitas de Aplicações Financeiras",,"account_group_312","l10n_br_coa.data_account_type_revenue_financial","0","l10n_br_coa_simple_chart_template"
   "account_template_31202","3.1.2.02","Juros Ativos",,"account_group_312","l10n_br_coa.data_account_type_revenue_financial","0","l10n_br_coa_simple_chart_template"
  -"account_template_31301","3.1.3.01","Receitas de Venda de Imobilizado",,"account_group_313","account.data_account_type_revenue","0","l10n_br_coa_simple_chart_template"
  -"account_template_31302","3.1.3.02","Receitas de Venda de Investimentos",,"account_group_313","account.data_account_type_revenue","0","l10n_br_coa_simple_chart_template"
  -"account_template_31303","3.1.3.03","Outras Receitas",,"account_group_313","account.data_account_type_revenue","0","l10n_br_coa_simple_chart_template"
  +"account_template_31301","3.1.3.01","Receitas de Venda de Imobilizado",,"account_group_313","l10n_br_coa.data_account_type_other_operational_expenses","0","l10n_br_coa_simple_chart_template"
  +"account_template_31302","3.1.3.02","Receitas de Venda de Investimentos",,"account_group_313","l10n_br_coa.data_account_type_other_operational_expenses","0","l10n_br_coa_simple_chart_template"
  +"account_template_31303","3.1.3.03","Outras Receitas",,"account_group_313","l10n_br_coa.data_account_type_other_operational_expenses","0","l10n_br_coa_simple_chart_template"
   "account_template_32101","3.2.1.01","Custos dos Insumos",,"account_group_321","account.data_account_type_direct_costs","0","l10n_br_coa_simple_chart_template"
   "account_template_32102","3.2.1.02","Custos da Mão de Obra",,"account_group_321","account.data_account_type_direct_costs","0","l10n_br_coa_simple_chart_template"
   "account_template_32103","3.2.1.03","Outros Custos",,"account_group_321","account.data_account_type_direct_costs","0","l10n_br_coa_simple_chart_template"
  
positive.code: "account_template_32401","3.2.4.01","Despesas com Baixa de Imobilizado",,"account_group_324","l10n_br_coa.data_account_type_other_operational_expenses","0","l10n_br_coa_simple_chart_template"
  "account_template_32402","3.2.4.02","Despesas com Baixa de Investimentos",,"account_group_324","l10n_br_coa.data_account_type_other_operational_expenses","0","l10n_br_coa_simple_chart_template"
  "account_template_32403","3.2.4.03","Outras Despesas",,"account_group_324","l10n_br_coa.data_account_type_other_operational_expenses","0","l10n_br_coa_simple_chart_template"
  "account_template_32501","3.2.5.01","Contribuição Social sobre o Lucro Líquido (CSLL)",,"account_group_325","account.data_account_type_expenses","0","l10n_br_coa_simple_chart_template"
  "account_template_32502","3.2.5.02","Imposto de Renda Pessoa Jurídica (IRPJ)",,"account_group_325","account.data_account_type_expenses","0","l10n_br_coa_simple_chart_template"
  
negative.code: "id","code","name","note","group_id:id","user_type_id:id","reconcile","chart_template_id:id"
  ,"1.1.1.01","Caixa",,,"account.data_account_type_current_assets","1",
  "account_template_11201","1.1.2.01","Clientes",,"account_group_112","account.data_account_type_receivable","1","l10n_br_coa_simple_chart_template"
  "account_template_11202","1.1.2.02","(-) Perdas Estimadas com Créditos de Liquidação Duvidosa",,"account_group_112","l10n_br_coa.data_account_type_current_assets_receivable_loss","0","l10n_br_coa_simple_chart_template"
  "account_template_11301","1.1.3.01","Mercadorias",,"account_group_113","l10n_br_coa.data_account_type_current_assets_stock","0","l10n_br_coa_simple_chart_template"
  "account_template_11302","1.1.3.02","Produtos Acabados",,"account_group_113","l10n_br_coa.data_account_type_current_assets_stock","0","l10n_br_coa_simple_chart_template"
  "account_template_11303","1.1.3.03","Insumos",,"account_group_113","l10n_br_coa.data_account_type_current_assets_stock","0","l10n_br_coa_simple_chart_template"
  "account_template_11401","1.1.4.01","Títulos a Receber",,"account_group_114","l10n_br_coa.data_account_type_current_assets_other_credits","1","l10n_br_coa_simple_chart_template"
  "account_template_11402","1.1.4.02","Impostos a Recuperar",,"account_group_114","l10n_br_coa.data_account_type_current_assets_other_credits","1","l10n_br_coa_simple_chart_template"
  "account_template_11403","1.1.4.03","Outros Valores a Receber",,"account_group_114","l10n_br_coa.data_account_type_current_assets_other_credits","1","l10n_br_coa_simple_chart_template"
  "account_template_13101","1.3.1.01","Contas a Receber",,"account_group_131","l10n_br_coa.data_account_type_non_current_assets_receivable","1","l10n_br_coa_simple_chart_template"
  "account_template_13102","1.3.1.02","(-) Perdas Estimadas com Créditos de Liquidação Duvidosa",,"account_group_131","l10n_br_coa.data_account_type_non_current_assets_receivable_loss","0","l10n_br_coa_simple_chart_template"
  "account_template_13201","1.3.2.01","Participações Societárias",,"account_group_132","l10n_br_coa.data_account_type_non_current_investments","0","l10n_br_coa_simple_chart_template"
  "account_template_13202","1.3.2.02","Outros Investimentos",,"account_group_132","l10n_br_coa.data_account_type_non_current_investments","0","l10n_br_coa_simple_chart_template"
  "account_template_13301","1.3.3.01","Terrenos",,"account_group_133","account.data_account_type_fixed_assets","0","l10n_br_coa_simple_chart_template"
  "account_template_13302","1.3.3.02","Edificações",,"account_group_133","account.data_account_type_fixed_assets","0","l10n_br_coa_simple_chart_template"
  "account_template_13303","1.3.3.03","Máquinas e Equipamentos",,"account_group_133","account.data_account_type_fixed_assets","0","l10n_br_coa_simple_chart_template"
  "account_template_13304","1.3.3.04","Veículos",,"account_group_133","account.data_account_type_fixed_assets","0","l10n_br_coa_simple_chart_template"
  "account_template_13305","1.3.3.05","Móveis e Utensílios",,"account_group_133","account.data_account_type_fixed_assets","0","l10n_br_coa_simple_chart_template"
  "account_template_13306","1.3.3.06","(-) Depreciação Acumulada",,"account_group_133","account.data_account_type_depreciation","0","l10n_br_coa_simple_chart_template"
  "account_template_13401","1.3.4.01","Softwares",,"account_group_134","l10n_br_coa.data_account_type_intangible_assets","0","l10n_br_coa_simple_chart_template"
  "account_template_13402","1.3.4.02","(-) Amortização Acumulada",,"account_group_134","l10n_br_coa.data_account_type_fixed_assets_amortization","0","l10n_br_coa_simple_chart_template"
  "account_template_21101","2.1.1.01","Fornecedor",,"account_group_211","account.data_account_type_payable","1","l10n_br_coa_simple_chart_template"
  "account_template_21201","2.1.2.01","Empréstimos Bancários",,"account_group_212","l10n_br_coa.data_account_type_current_liabilities_financial","0","l10n_br_coa_simple_chart_template"
  "account_template_21202","2.1.2.02","Financiamentos",,"account_group_212","l10n_br_coa.data_account_type_current_liabilities_financial","0","l10n_br_coa_simple_chart_template"
  "account_template_21301","2.1.3.01","Simples Nacional",,"account_group_213","l10n_br_coa.data_account_type_current_liabilities_fiscal","0","l10n_br_coa_simple_chart_template"
  "account_template_21302","2.1.3.02","ICMS a Recolher",,"account_group_213","l10n_br_coa.data_account_type_current_liabilities_fiscal","0","l10n_br_coa_simple_chart_template"
  "account_template_21303","2.1.3.03","ISSQN a Recolher",,"account_group_213","l10n_br_coa.data_account_type_current_liabilities_fiscal","0","l10n_br_coa_simple_chart_template"
  "account_template_21304","2.1.3.04","IPI a Recolher",,"account_group_213","l10n_br_coa.data_account_type_current_liabilities_fiscal","0","l10n_br_coa_simple_chart_template"
  "account_template_21305","2.1.3.05","PIS A RECUPERAR",,"account_group_213","l10n_br_coa.data_account_type_current_liabilities_fiscal","0","l10n_br_coa_simple_chart_template"
  "account_template_21306","2.1.3.06","COFINS A RECUPERAR",,"account_group_213","l10n_br_coa.data_account_type_current_liabilities_fiscal","0","l10n_br_coa_simple_chart_template"
  "account_template_21401","2.1.4.01","Salários a Pagar",,"account_group_214","l10n_br_coa.data_account_type_current_liabilities_labor","0","l10n_br_coa_simple_chart_template"
  "account_template_21402","2.1.4.02","FGTS a Recolher",,"account_group_214","l10n_br_coa.data_account_type_current_liabilities_labor","0","l10n_br_coa_simple_chart_template"
  "account_template_21403","2.1.4.03","INSS dos Segurados a Recolher",,"account_group_214","l10n_br_coa.data_account_type_current_liabilities_labor","0","l10n_br_coa_simple_chart_template"
  "account_template_21501","2.1.5.01","Telefone a Pagar",,"account_group_215","account.data_account_type_current_liabilities","0","l10n_br_coa_simple_chart_template"
  "account_template_21502","2.1.5.02","Energia a Pagar",,"account_group_215","account.data_account_type_current_liabilities","0","l10n_br_coa_simple_chart_template"
  "account_template_21503","2.1.5.03","Aluguel a Pagar",,"account_group_215","account.data_account_type_current_liabilities","0","l10n_br_coa_simple_chart_template"
  "account_template_21601","2.1.6.01","Provisão de Férias",,"account_group_216","l10n_br_coa.data_account_type_current_liabilities_reserve","0","l10n_br_coa_simple_chart_template"
  "account_template_21602","2.1.6.02","Provisão de 13º Salário",,"account_group_216","l10n_br_coa.data_account_type_current_liabilities_reserve","0","l10n_br_coa_simple_chart_template"
  "account_template_21603","2.1.6.03","Provisão de Encargos Sociais sobre Férias e 13º Salário",,"account_group_216","l10n_br_coa.data_account_type_current_liabilities_reserve","0","l10n_br_coa_simple_chart_template"
  "account_template_22101","2.2.1.01","Financiamentos Banco A",,"account_group_221","l10n_br_coa.data_account_type_non_current_liabilities_loan","0","l10n_br_coa_simple_chart_template"
  "account_template_22201","2.2.2.01","Empréstimos de Sócios",,"account_group_222","l10n_br_coa.data_account_type_non_current_liabilities_loan","0","l10n_br_coa_simple_chart_template"
  "account_template_23101","2.3.1.01","Capital Subscrito",,"account_group_231","account.data_account_type_equity","0","l10n_br_coa_simple_chart_template"
  "account_template_23102","2.3.1.02","(-) Capital a Integralizar",,"account_group_231","account.data_account_type_equity","0","l10n_br_coa_simple_chart_template"
  "account_template_23201","2.3.2.01","Reservas de Capital",,"account_group_232","l10n_br_coa.data_account_type_net_worth_capital_reserve","0","l10n_br_coa_simple_chart_template"
  "account_template_23202","2.3.2.02","Reservas de Lucros",,"account_group_232","l10n_br_coa.data_account_type_net_worth_profit_reserve","0","l10n_br_coa_simple_chart_template"
  "account_template_23301","2.3.3.01","Lucros Acumulados",,"account_group_233","account.data_unaffected_earnings","0","l10n_br_coa_simple_chart_template"
  "account_template_23302","2.3.3.02","(-) Prejuízos Acumulados",,"account_group_233","l10n_br_coa.data_account_type_equity_accumulated_losses","0","l10n_br_coa_simple_chart_template"
  "account_template_31101","3.1.1.01","Venda de Produtos",,"account_group_311","account.data_account_type_revenue","0","l10n_br_coa_simple_chart_template"
  "account_template_31102","3.1.1.02","Venda de Mercadorias",,"account_group_311","account.data_account_type_revenue","0","l10n_br_coa_simple_chart_template"
  