Chart of Accounts Jan 2013 v.1
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ACCOUNTS IN ORACLE - 2
Account Name AccountCode
Salaries & Wages 420101001
Overtime 420101002
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Vacation Provision 420101005
Vacations Actual
Consumption
420101006
Severance 420101004
Personnel Recruitment 420101007
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Training expenses 420101008
Welfare expenses 420101009
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Gift to personnel 420101010
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Personnel clothes 420101011
Personnel expatriation 420101013
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Canteen Services 420101014
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Own cars expenses 420101016
Other Salaries and
Wages
420101017
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Company Salaries
Contribute
420101019
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Allowances 420101020
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Other Personnel
Expenses
420101028
Human ResourcesProjects
420101025
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Outsourcing Services 420101031
Incentives 420101029
Salary Adjustments 420101030
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Sundry advisors 420102001
Legal Advisors 420102002
Tax Advisors 420102003
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Auditing 420102004
Legal Advisors Major
Casualties
420102005
Postage and mailbag 420103003
Data Entry Service 420103005
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Commercial-financial
information systems
420103006
Operational systems
implementation
expenses
420103007
Internet site 420103008
Subscriptions and
publications
420103009
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Market information 420103010
Customs Information 420103050
Data Transmission 420103101
Telecommunications 420103102
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Hardware 420103103
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Software 420103104
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Asesoras IT 420103105
Servicios externos IT 420103106
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Representation
expenses
420104001
Rent a Car expenses 420104002
Fellowshipcontributions 420104003
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Events 420104004
Advertising 420105001
Gifts to third parties 420105002
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Fair and Expositions 420105003
Cultural sponsor 420105004
Donations 420105005
Audiovisual
productions
420105006
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Non Recoverables Tax 420107001
VAT non accepted 420107002
Fines and Interests
paid
420107003
Messaging Service 420107004
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Maintaince and
Repairs
420107009
Office rent 420107010
Insurances 420107011
420107012Utilities
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Security expenses 420107013
Machinery and
equipments
depreciation
420107014
Social and legal
expenses
420107015
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Others Administration 420107016
Stationeries 420107017
Photocopies and
Photocopier machines
420107019
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Furniture , inputs and
others
420107020
Projects amortization 420107021
PIS ( Adm ) 420107022
COFINS ( Adm ) 420107023
ICMS ( Adm ) 420107024
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Not alloweded exps -
Art 21 ( Chile )
420107030
Buildings depreciation 420107044
Others depreciation 420107045
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En esta cuenta se contabilizan los gastos del proceso de
capacitacin, entrenamiento y mejora de las competencias del
personal de la compaa.
In this account are recorded expenses of the training process and
improving the skills of company personnel
En esta cuenta se contabilizan los costos asociados a beneficios
directos al personal, tales como seguros personales, seguros de
salud, planes de retiro, becas de educacin y otros de similares
caractersticas, adems de los aportes a instituciones formadas por
los trabajadores de CSAV como Sindicato, actividades deportivas y
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Club De Campo.
In this account are recorded costs associated with benefits to
employees, such as personal insurance, health insurance, retirement
plans, education scholarships and other similar features, plus
contributions to institutions formed by union workers as CSAV ,
sports and country club
En esta cuenta se debe contabilizar, los gastos asociados a beneficios
del personal, tales como, obsequios por aniversarios profesionales,
eventualidades, fallecimientos y premios por antigedad .
This account should account for the expenses related to employee
benefits, such as gifts for anniversaries professional eventualities,
death and service bonuses
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Gastos relacionados con ropa especial parar distintos tipos de
trabajadores que asi lo requieren.
Expenses related to special clothing to stop different types of
workers that require it.
En esta cuenta se contabilizan los gastos incurridos por el traslado
dentro fuera del pas del personal de la Compaa a una filial o
empresa relacionada, ubicada en otra zona geogrfica y que implica
al trabajador el cambio de domicilio.
Debe contabilizar aquellos gastos tales como: traslado de enseres,
visas de residencia, seguros de viajes, pasajes, clases de idioma y
asimismo gastos relacionados con la instalacin de los trabajadores
en su lugar de trabajo.
In this account are recorded expenses incurred by the transfer withinor outside the country of Company personnel to a subsidiary or
related company, located in another geographical area and involving
the worker the change of address.
Should account for those expenses such as moving furniture,
residence visas, travel insurance, travel, language classes and also
costs related to the installation of the workers in their workplace.
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En esta cuenta se contabilizan los gastos de refrigerio que laCompaa provee a sus trabajadores y que no corresponden al
concepto de alimentacin diaria. Adems se incluye aquellos
aportados como refrigerios durante reuniones de coordinacin.
In this account are recorded snack expenses that the Company
provides to its workers and does not correspond to the concept of
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meal allowance. It also includes those provided as refreshments
during coordination meetings.
En esta cuenta se contabilizan los gastos relacionados con la
mantencin y uso de los vehculos de propiedad de la Compaa.
Deben considerar gastos tales como: combustibles y lubricantes,
repuestos, reparaciones y mantenciones, permisos de circulacin,
costo de choferes, y otros similares.
La importancia de esta cuenta radica en que agrupa gastos que no
son aceptados tributariamente por no ser necesarios para producir
la renta .
In this account are recorded expenses related to the maintenance
and use of vehicles owned by the Company.
They must consider costs such as fuel and lubricants, spare parts,
repairs and maintenance, vehicle licenses, cost drivers, and the like.
The importance of this groups of account is that this kind of
expenses are not accepted for tax calculations due to are notnecessary to produce income.
En sta cuenta se contabilizan Otras remuneraciones de los
trabajadores de la Administracin de la Compaa en Agencia
Alemania.
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En esta cuenta se contabilizan los montos correspondientes a
aportes legales que debe efectuar la compaa a instituciones por
conceptos de salud en el trabajo, fondos de cesanta y otros
obligados como a la Corporacin de Asistencia Social (CAS) de los
trabajadores de CSAV HQ.
In this account are recorded amounts related to legal contributions
to be made by the company to health institutions for concepts at
work, unemployment funds and other obligors as Social Assistance
Corporation (CAS) of workers in CSAV HQ.
In this account are recorded Other wages and salaries of the
employees of the Company's management in Germany Agency
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En esta cuenta se contabiliza las bonificaciones que la Compaa
realiza a sus trabajadores por concepto de gastos fijos establecidos
para el bienestar del trabajador
This account is posted to the bonuses that the Company pays to its
workers for fixed expenses established for worker welfare
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En esta cuenta se contabilizan los gastos relacionados con proyectosde RRHH que buscan mejorar las politicas de la empresa, el clima
laboral, y los procesos de gestin del capital humano en distintos
niveles.
In this account are recorded expenses related to projects aimed at
improving HR policies of the company, the work environment,
processes and human capital management at various levels.
En esta cuenta se registran otros gastos relacionados con el personal
en CSAV GmbH y Agencia Alemania, que no pueden ser clasificados
en otras cuentas y analticos.
In this account are recorded other expenses related to staff in CSAV
GmbH and Agency in Germany, which can not be classified in other
accounts and analytical.
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En esta cuenta se contabilizan gastos relacionados por servicios de
terceros trabajando para la compaa, como personal eventual.
In this account are recorded expenses related to third-party services
working for the company, as temporary staff.
En esta cuenta se contabiliza las bonificaciones que la Compaa
realiza a sus trabajadores por concepto de desempeo, premios y
generacin de valor.
This account posts the bonuses that the Company made to their
workers for performance and value generation awards
Provisiones agendadas para ser entregadas progresivamente en
aumentos de salario ya sea por desempeo, acuerdos laborales oaumentos inflacionarios.
Provisions scheduled to be delivered progressively in either salary
increases for performance, labor agreements or inflationary
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En esta cuenta se contabilizan los gastos de servicios de asesora
prestados por terceros a la Compaia que no tienen relacin con
situaciones operativas, tales como operacin de las naves, gestin
de cobranza, reparacin y mantencin, capacitacin entre otras; las
que deben ser registradas en la cuenta que demuestre esta situacin
especfica.
In this account should be recorded expenses related to sundries
services rendered by third parties to the Company, having no
relation with specific items, such as vessel operation, collections,
legal, auditing, repair and maintenance, training, among others;
which should be recorded in the s ecific account.En esta cuenta se contabilizan los gastos de servicios de asesora
legal prestados por terceros a la Compaia que no tienen relacin
con situaciones especficas, tales como operacin de las naves,
gestin de cobranza, las que deben ser registradas en la cuenta que
demuestre esta situacin especfica.
In this account are recorded expenses related to legal services
provided by third parties to the Company that are not related to
specific situations, such as operation of the ships, collection
management, which must be registered on the account showing this
s ecific situation .En esta cuenta se contabilizan los gastos por servicios de asesora
tributaria prestados por terceros a la Compaa.
In this account are recorded expenses for tax advisory services
provided by third parties to the Company.
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En esta cuenta deben contabilizarse los gastos relacionados con
sistemas computacionales u otros medios de comunicacin interna y
externa de la Compaa relacionados con informacin necesaria para
evaluar crditos.
In this account should be recorded expenses related to services
provided to the Company related to external commercial and
financial information s stem, base to rant credits.
En esta cuenta deben contabilizarse los gastos relacionados con la
implementacin de sistemas operativos computacionales propios ,
para un ara determinada de la Compaa .
In this account should be recorded expenses related to the
Companys computer systems dedicated to an specific area in order
to get a better performance.
En esta cuenta deben contabilizarse los gastos relacionados con el
diseo y mantencin de sitios web de la Compaa; registro y
mantencin de dominios de la Compaa.
In this account should be recorded expenses related to to design and
maintenance of Company Web Site; also for registration and
maintenance of Company domains.
En esta cuenta deben contabilizarse los gastos relacionados con los
medios de informacin externa de la Compaa , sean manuales ,
electrnicas o por otro medio de comunicacin tales como revistas ,diarios u otras publicaciones.
This account should be accounted for expenses related to the media
outside of the Company, whether manual, electronic or other media
such as ma azines, news a ers or other ublications
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En esta cuenta deben contabilizarse los gastos relacionados con la
obtencin de informacin de mercado incluyendo compra de
estadsticas y costo de procesamiento. Tambin involucra gastos
relacionados a la realizacin de estudios de mercado y encuestas
enfocados a clientes.
In this account should be recorded expenses related to obtaining
market information including purchase of statistics and cost of
processing. Also it involves expenses related to the accomplishment
of market studies and focuses surve s to clients.En esta cuenta deben contabilizarse los gastos relacionados con la
obtencin de informacin requerida por aduanas como entidades
fiscalizadoras.
This account should be accounted for expenses related to
obtaining information required by customs as Audit Office.
En esta cuenta se registran los gastos relacionados con los sistemas
de comunicacin interna y externa de la empresa para latransmisin electrnica de datos y correo electrnico. Tambin debe
incluir los gastos de mantencin de equipos y redes informticas.
In this account should be recorded expenses related to the
Companys internal and external communication systems for the
electronic data transmission and electronic mail .It should also
include equipment and computer networks maintenance expenses.
En esta cuenta se registran los gastos relacionados con la
comunicacin interna y externa de la empresa por medio de
telfono. Tambin debe incluir los gastos de mantencin de equipos
y redes informticas.
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En esta cuenta se registran los gastos relacionados con el hardware
que no cumplen con los criterios para considerarlos como activos.
In this account should be recorded expenditures related to hardware
that do not comply with the criteria to considerate them as assets.
In this account should be recorded expenses related to the
Companys , internal and external communication by telephone
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adquisitions , rent of computer systems, rent of equipment ,
developments , computer network expenses , purchase of
equipments not inventoried , licensing, etc.
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En esta cuenta se contablizan los gastos incurridos por el personal
representando a la Compaa en la atencin de clientes,
proveedores, etc, que deben ser rendidos de acuerdo al
procedimiento vigente establecido.
In this account should be recorded those expenses incurred , mainly
by commercial personnel on behalf of the Company, providing
attention to some importants clients like lunch , dinners , during
business meetin .En esta cuenta se contabilizan aquellos gastos incurridos en arriendo
de vehculos externos, honorarios de choferes externos, de acuerdo
al procedimiento administrativo definido por la Compaa.
In this account should be recorded those expenses incurred for
external vehicles rentals and drivers fees, according to
administration procedures established by the Company. Include gas
oil , arkin , tolls , etc.
En esta cuenta se contabilizan los pagos por contribuciones aAsociaciones definidas y autorizadas por la administracin de la
Compaa. Algunos ejemplos: Cmaras de Comercio, Asociacin
Nacional de Armadores, Sofofa, etc.
In this account should be recorded payments made for fee to
Associations defined and authorized by the Company's
management. Some examples : Chambers of Commerce;
Shipsowners Associations, Industrial Associations , etc.
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En esta cuenta se debe contabilizar los gastos relacionados a la
realizacin de eventos institucionales enfocados a clientes, tales
como: Eventos deportivos, culturales, Cctel Fin de Ao, etc.
In this account should be recorded expenses related to the
accomplishment of institutional events focused to clients, such as:
S ort and cultural events, Annual cocktail for customers, etc.
En esta cuenta se contabilizan los gastos incurridos en acciones de
difusin de la empresa en medios de comunicacin, como por
ejemplo; publicacin de avisos publicitarios a travs de cualquier
medio (prensa escrita, revistas, letreros camineros, televisin, radio)
In this account should be recorded expenses incurred in advertising
activities in mass media, for example; advertisement through any
means ( magazines, newspapers, billboards, tv, radio)
En esta cuenta se contabilizan los gastos incurridos por obsequios a
terceros, material promocional y regalos utilizados principalmente
en eventos con clientes para difusin de la empresa.
In this account should be recorded expenses incurred for gifts made
to third parties, promotional material and gifts mainly used in events
with clients for diffusion of the company.
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En esta cuenta se contabilizan los gastos incurridos por participacin
en ferias o auspicios en seminarios u otros, organizados por otra
empresa. Algunos ejemplos: Seminarios Diario Financiero, Cmaras
de Comercio, etc.
In this account should be recorded expenses related to participations
CSAV in fairs or seminars organized by other Companies , Institutions
, Associations , etc.
En esta cuenta se contabilizan los gastos incurridos por auspicios en
actividades culturales autorizados por el Presidente del Directorio.
In this account should be recorded expenses related to cultural
activities autorized by the President of the Board .
En esta cuenta se contabilizan los gastos incurridos por donaciones a
distintas instituciones autorizadas por el Presidente del Directorio.
In this account should be recorded expenses related to donations
made to different organizations autorized by the President of theBoard.
En esta cuenta se contabilizan los gastos relacionados con la
produccin y post produccin de trabajos audiovisuales tales como
videos (institucional y junta de accionistas), clip para eventos.
In this account should be recorded expenses related to production
and post production of audiovisual projects such as Institutionalvideo, Board Meeting video, clip for customer events.
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En esta cuenta se contabilizan los gastos por diseo (avisos
publicitarios, invitaciones, afiches, pendones, stand, brochures, etc),
arriendo de fotografas y adems los gastos de produccin de los
elementos diseados (impresin de afiches, pendones, brochures,
etc.).
In this account should be recorded expenses incurred for design (
advertisements, invitations cards, posters, banners, stand,
brochures, etc); hoto rental and also ex enses of roductionEn esta cuenta se contabilizan los gastos relacionados con la
vigilancia de las marcas del grupo CSAV. La vigilancia implica la
renovacin de marcas, solicitud de registrar nuevas marcas y
asesora integral relativa al tema.
In this account should be recorded expenses related to the
monitoring of the marks of CSAV Group: The monitoring implies, the
renovation of marks, registration of new marks and integral
consultant's office to the sub ect.En esta cuenta se contabilizan los gastos relacionados con el
desarrollo e implementacin de acciones a nivel global que implique
un fortalecimiento de las marcas del grupo. Pueden ser acciones
tanto a nivel interno como externo de construccin y
posicionamiento de marca.
In this account should be recorded expenses related to thedevelopment and implementation of actions at corporative level
that implies a fortification of the marks of the group. They can as
much be actions at internal and external level of construction and
ositionin of mark.
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En esta cuenta se contabilizan los gastos incurridos por viajes de
personal de la Compaa en el pas, por motivos de trabajo,
presentados de acuerdo al procedimiento vigente respecto de
anticipos de viajes y gastos a rendir.
In this account should be recorded expenses incurred by personnel
of the Company due to business travels whitin the country,
submitted according to valid procedures and Policy of CSAV .
En esta cuenta se contabilizan los gastos incurridos por viajes de
personal de la Compaa al extranjero, por motivos de trabajo,
presentados de acuerdo al procedimiento vigente respecto deanticipos de viajes y gastos a rendir.
In this account should be recorded expenses incurred by personnel
of the Company due to business travels to foreing countries
according to valid procedures and Policy of CSAV .
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En esta cuenta se contabilizan los gastos incurridos para mantener el
adecuado funcionamiento operativo del inmueble en el cual se
incluyen los pagos por mantenciones, pintura de edificios, aire
acondicionado y reparacin de muebles. Adems debe considerar
parte de los gastos en esta cuenta la mano de obra ocupada an
cuando se respalde con boleta factura de honorarios.
In this account should be recorded expenses incurred to maintain
the proper operation of the property, which include payments for
maintenance, building painting, air-conditioning, and furniture
repairs. This account should include supplies, materials and services
rovided b third arties.En esta cuenta se contabilizan los gastos correspondientes a pagos
por arriendo de inmuebles, oficinas, estacionamientos y gastos
comunes.
In this account should be recorded expenses related to payments
made for the rental of property, offices, parking spaces and buildingEn esta cuenta se contabilizan los gastos por seguros contratados
por la Compaa que tienen cobertura sobre bienes no
operacionales de la empresa, tales como edificios, vehculos de
ejecutivos, muebles y tiles.
In this account should be recorded expenses related to non-
operational insurances coverage for Company buildings, furnituresand fixtures, contracted by the Company.
En esta cuenta se contabilizan los gastos incurridos en servicios
bsicos para el adecuado funcionamiento de las instalaciones u
oficinas administrativas tales como Luz, Agua, Gas y Petrleo.
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Esta cuenta slo se debe utilizar para registrar los gastos que por su
naturaleza no pueden ser registrados en otra cuenta de gasto de
administracin de este Plan y adems por su escasa ocurrencia.
This account should only be used to record expenses that due to
their nature, cannot be recorded under any other administratiom
item of this Chart of Accounts and also because are not recurrin
En esta cuenta se contabilizan los gastos administrativos
relacionados a papelera y que por su caracterstica son necesarios
para el normal funcionamiento de las oficinas de la Compaa. Los
insumos de fotocopiado deben ser registrados en cuenta
420107019.
In this account are recorded administrative expenses related to
stationery and its characteristic are necessary for the normal
functionin of the offices of the Com an . Photoco in in utsEn esta cuenta se registran los gastos relacionados con las fotocopias
necesarias para el normal funcionamiento de las oficinas de lacompaa, tales como papelera, alquiler de mquinas
fotocopiadoras, mantenimiento, tinta toner, etc.
In this account should be recorded administration expenses related
to photocopies needed for the normal operation of Company offices,
such as stationeries, rent of photocopier machines , maintenance ,
ink toner , etc.
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En esta cuenta se contabilizan los gastos administrativos que por su
caracterstica son necesarios para el normal funcionamiento de las
oficinas de la Compaa. Como por ejemplo: Encuadernacin,
Extintores y Menaje.
In this account should be recorded administration expenses needed
for the normal operation of Company offices such as furnitures,
includin bookbindin , extin uishers and other related.
En esta cuenta se contabiliza el traspaso mensual de cuotas de
gastos activados por proyectos que se encuentran en produccin.
In this account should be recorded the monthly quota transfer
related to expenses generated by projects in production.
En esta cuenta se registran las cantidades mensuales relacionados
con este impuesto para la integracin social aplicado en Brasil.
In this account should be recorded the monthly amounts related to
this tax for social integration applied in Brazil.En esta cuenta se registran las cantidades mensuales relacionados
con este impuesto para seguridad social aplicado en Brasil.
In this account should be recorded the monthly amounts related to
this tax for social security applied in Brazil.
En esta cuenta se registran las cantidades mensuales relacionados
con este impuesto sobre la circulacin de mercaderas aplicado enBrasil.
In this account are recorded monthly amounts related to the tax on
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En esta cuenta deben ser registrados montos relacionados a
impuestos sobre el Capital, solamente.
In this account should be recorded amounts related to taxes on
Capital , only.En esta cuenta se debe registrar todos los costos que demande la
decisin de terminar anticipadamente contratos con proveedores.
Ejemplo: Compensaciones, costos de juicios, otros , etc.
In this account should be recorded all cost related to end in advance
of agreements with vendors or suppliers like compensation, lawsuit
cost or other, not related to personnel
En esta cuenta se registran las cantidades mensuales relacionados
con este impuesto aplicado sobre servicios en Brasil .
In this account should be recorded the monthly amounts related to
this tax applied on services in Brazil.
En esta cuenta se registran las cantidades mensuales relacionadoscon este impuesto para seguridad social aplicado en Brasil.
In this account should be recorded the monthly amounts related to
this tax for social security applied in Brazil.
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En esta cuenta se contabilizan todos los gastos rechazados
tributariamente por corresponder a periodos anteriores, a seguros
de responsabilidad Civil para Administradores y Ejecutivos de CSAV y
a seguros sobre objetos valiosos.
In this account are recorded all expenses disallowed as per tax point
of view such as those dated prior tax period , expenses associated
with liability insurance for directors and executives of CSAV and
ex enses associated with insurance on works of art.En esta cuenta deben ser registrados los cargos mensuales de
depreciacin de edificios y construcciones no dedicadas a tareas
operativas.
This account should be recorded monthly charges of depreciation of
buildings and constructions not engaged in operational duties
En esta cuenta deben ser registrados los cargos mensuales de
depreciacin de activos diferentes a edificios, construcciones ,
maquinarias y equipos, no dedicadas a tareas operativas.
This account should be recorded monthly depreciation charges of
assets other than buildings, structures, machinery and equipment,
not engaged in operational duties
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A425-100001 Years of Service
A425-100002 Notice Period
A425-100003 Vacations
A425-100004 Labour Trials
A425-100005 Outplacement
A425-100006 Redundancy Payment
upon contract
termination
Belgium
A004-100003 Preventive Controls
A004-100004 Technical Evaluation
A004-100006 Abroad Recruitment
A004-100008 English Evaluation
A004-100009 Psychological Test
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A006-100007 Special Activities
A006-100010 Employee Mediclaim
Insurance
India
A006-100023 Sport ContributionsA006-100024 Christmas Contribution
A006-100025 Maternity leave AGDE
A006-100026 Health Care
A006-100027 Annual Offsite India
A006-100028 Public Holidays and
Celebrations / Fun &
Work
A006-100029 Scholarships
A006-100031 Shuttle Allocation
A006-100032 Communications
A007-100001 Professional Anniversary
A007-100002 Flowers and Publications
A007-100003 Seniority Award
A007-100004 Gift for eventualities
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A007-100005 Gifts to Staff
A047-100003 Kitchener
A047-100004 Womens
A047-100005 MessengersA047-100006 Waiters
A047-100007 Service Supervisor
A009-100001 Tickets
A009-100002 Travel Insurance
A009-100003 Assignment expenses
transfer
A009-100004 Accommodation
A009-100005 Visa Expenses
A009-100006 Move
A009-100007 Language Class
A009-100008 Medical Expenses Refund
A009-100010 Per Diem andTransportation
A009-100012 Expenses for Severance
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A009-100013 International Health
Insurance
A009-100014 Life Insurance
A009-100015 Notary ExpensesA009-100016 Rent / Hotel salary RODE
A009-100017 Others salary RODE
A009-100018 Home flights salary RODE
A009-100019 Interest taxes RODE
A009-100020 Travel expense - Home
to work
RODE
A009-100021 Employee relocation
costs expats
RODE
A009-100022 Expenses Employee
CSAV Chile
RODE
A009-100023 Expenses Employee for
other related company
RODE
A009-100030 Home Leave Travel
A009-100031 Education Allowances for
Children
A010-100001 Coordination meetings
A010-100002 Cafeteria
A010-100003 Servicio onces
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A010-100004 Mineral Waters
A011-100001 Gasoline
A011-100002 Maintenance and
repairsA011-100003 Tires and batteries
A011-100004 Own Vehicles- legal
permits for circulate
A011-100005 General Insurance -
vehcles
A011-100006 Cost Driver holder
A011-100007 Cost eventual drivers
A011-100008 Severals
A011-100009 Drivers Per Diem
A011-100010 Driver mobilization
A011-100011 Toll and parking
A011-100012 Own vehicles - tax
expensesA011-100013 Own vehicles expenses
A011-100014 Automobile running
Cost
RODE
A011-100015 Hire Purchase
Instalment
RODE
A011-100016 Clothes for DriversA011-100017 Car & Fuel
Reimbursements
A422-100011 Jubilee Pay AGDE
A422-100012 Bonuses AGDE
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A422-100013 Cost Relating to Pension AGDE
A422-100014 Payment in Kind AGDE
A426-100001 Social Security
Contribution
A426-100002 Fesco Management Fee China
A426-100003 Unemployment
Insurance
A426-100004 Mutual Insurance
Association
A426-100005 Disability Insurance
A426-100006 FGTS
A426-100007 Health Insurance
(Catastrophic)
A426-100008 Health Insurance India
A426-100009 Personal Accident
Insurance and Gratuity
Term Insurance
India
A426-100010 Contribution to CAS Chile
A426-100011 Additional Contribution
to CAS.
Chile
A426-100012 Union Dues (Employer)
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A426-100013 INSS
A426-100014 Pension Plan
Contribution
Belgium /
Germany /
UK /Canada
A427-100001 Cash Handling Allowance
A427-100002 Housing Allowance
A427-100003 Transportation
Allowance
A427-100004 Holiday Allowance
A427-100005 Meal Allowance
A427-100006 Seniority Bonus
A427-100007 Heating Allowance China
A427-100008 Summer Allowance China
A427-100009 Local Supplement Health
Insurance
China
A427-100010 Special Allowance India
A427-100011 Shift Allowance India
A427-100012 Medical Reimbursements India
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A427-100013 Telephone
Reimbursements
India
A427-100014 Long Term Remuneration Spain
A023-100030 Compensation Policy
A023-100031 Performance
Management System
A023-100032 International HR
Management
A023-100033 Work Climate
A023-100034 Annual Corporate Event India
A023-100035 Rewarding and
Recognizing
India
A023-100036 Talent Management
A421-100011 Lumpsum taxes on
wages
AGDE
A421-100012 Capital-forming saving AGDE
A421-100013 Reimbursement
employment bureau
AGDE
A421-100014 Personnel costs CSAV T/S AGDE
A421-100015 Personnel costs CSAV
M&D
AGDE
A421-100016 Cost for salary
accounting
AGDE
A421-100017 Other personnel costs AGDE
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A421-100018 Contributions for
accident insurance
RODE
A421-100019 Outside services RODE RODE
A421-100020 Wage tax for part-time
employee
RODE
A421-100021 Duties for non-
employment of disabled
persons
RODE
A428-100001 Variable Pay
A428-100002 Bonus
A428-100003 Profit Sharing Brazil
A429-100001 Price Index Adjustments
(CPI)A429-100002 Performance
Adjustments
A429-100003 Labour Agreements
A430-100001 Temporary Personnel
A430-100002 Personnel Overlap
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A052-100001 IT Service Desk
A052-100002 Voice Network
A052-100003 Data Network
A053-100001 Local telephony
A053-100002 Long Distance
A053-100003 Mobile
A053-100004 Vessel telephony
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A053-100005
Home Network
connections
A054-100001 Data Center
A054-100002 End User computing
A054-100003 IT Service Desk
A054-100004 Voice Network
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A054-100005 Data Netwotk
A054-100006 Hardware Applications
A055-100001 Data center
A055-100002 End User computing
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A055-100003 IT Service Desk
A055-100004 Voice Network
A055-100005 Data Network
A055-100006 Software applications
A056-100001 Data center
A056-100002 End User computing
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A056-100003 IT Service Desk
A056-100004 Voice Network
A056-100005 Data Network
A056-100006
Development of
applications
A056-100007 Support of applications
A056-100008 Rental fee of applications
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A017-100001 Per diem
A017-100002 Lunches and dinners
A017-100003 Air passages
A017-100004 Taxi and terrestrialpassages
A017-100005 Kilometre allowance
A017-100006 Tolls
A017-100007 Movement personal
overtime
A017-100008 Other trip expenses
A017-100009 Air passages outside of
term
A017-100010 Movement airport
A017-100011 Hotel
A018-100001 Per diem
A018-100002 Lunches and dinners
A018-100003 Air passages
A018-100004 Taxi and terrestrial
passages
A018-100005 Car rental expenses
A018-100006 Visa
A018-100007 Other trip expenses
A018-100008 Air passages outside ofterm
A018-100009 Movement airport
A018-100010 Hotel
A018-100011 Insurance
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A013-100003 Drinking water
consumption
A013-100004 Oil consumption
A013-100005 Other utilitiesconsumption
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Descripcin - En este analtico / Location 2 debe incluirse:
La cantidad fija de dinero pagada a un empleado en retorno por su
trabajo realizado. En la "Base salary" no se incluyen beneficios,
bonos o cualquier otra compensacin potencial.
Este monto corresponde al bono de gratificacin pagado a cada
colaborador, y es inherente a su posicin actual
Provisin para el 13 salarioProvisin para el 14 salario
La diferencia salarial que no esta cubierta por la seguridad social
(Isapre) en caso de licencia medica
La diferencia salarial que no esta cubierta por la seguridad social
(Isapre) en caso de licencia medica menor a 11 dias
Los empleados que ganan menos de Rs 10000 / PM- de Salario
Bsico tienen derecho a percibir @ Rs 700 / - PM como bono extra
La Gratuidad es pagable al completar 5 aos (15 dias de salario
basico por cada ao de servicio). La provision es requerida para
hacer que los libros tengan una valoracin actuarial.
Gastos directamente relacionados con el beneficio del seguro de
Los pagos relacionados con el trabajo en horas extraordinarias (50%)
realizadas por los empleados en relacin directa con sus funciones.
Los pagos relacionados con el trabajo en horas extraordinarias
(100%) realizadas por los empleados en relacin directa con sus
Los pagos relacionados con el trabajo en horas extraordinarias
(150%) realizadas por los empleados en relacin directa con sus
Los pagos relacionados con el trabajo en horas extraordinarias
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Las indemnizaciones por aos de servicio, para el personal que ha
sido desvinculado de la empresa.
Los pagos de compensacin relacionados con plazo de preaviso, para
el personal que ha sido desvinculado de la empresa.Las indemnizaciones relacionadas con las vacaciones, para el
personal que ha sido desvinculado de la empresa.
Montos desembolsados por la compaa en juicios laborales.
Gastos relacionados con capacitaciones para los empleados que sean
Las cantidades pagadas por la Compaa para el personal que han
sido despedidos y acordaron una indemnizacin adicional en la
terminacin del contrato
La proporcin mensual de salarios / sueldos para el tiempo de
vacaciones acumulado.
El reverso de la provisin registrada por el tiempo de vacaciones que
se ha cumplido
Los gastos asociados a las pruebas fsicas relacionadas con la
contratacin de personal.
Los gastos asociados a las evaluaciones tcnicas de seleccin de
personal.
Los gastos asociados al proceso de contratacin en el exterior delpas desde donde la posicin se necesita
Los gastos asociados a las evaluaciones del manejo del idioma Ingls
de seleccin de personal.
Los gastos asociados a los tests psicolgicos relacionados con la
contratacin de personal.
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Los gastos asociados a las publicaciones de los medios de
comunicacin para atraer a posibles candidatos a la empresa para la
Los gastos asociados a la Consultora para la contratacin de
personal.
Los gastos asociados a ferias de empleo, donde la compaa buscaconseguir gente para el reclutamiento de personal
Los gastos asociados a la Consultora para la contratacin de
Ejecutivos.
Los gastos relacionados con los programas de instruccin y
perfeccionamiento desarrolladas por la Compaa en relacin con
SENCE, donde los cursos se consideran como no recuperable
Los gastos asociados a la alimentacin, alojamiento y transporte
relacionados con los programas de instruccin y perfeccionamiento
Los gastos relacionados con los programas de instruccin y
perfeccionamiento desarrolladas por la Compaa en relacin con
SENCE, donde los cursos se consideran recuperables
Pago por la asistencia a seminarios profesionales del Personal de la
Los gastos de los programas de desarrollo de capacitacin llevados a
cabo a travs de una fuente externa
Una cantidad fija de dinero que se paga a un empleado como
consecuencia del beneficio de guarderia
Aporte en dinero para la administracin del Club de Campo
Montecarmelo
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Gastos relacionados a celebraciones por Da de la Independencia ,
Fin de Ao .
Los gastos hacia asegurar empleado, su cnyuge y hasta dos nios
por gastos mdicos en caso de hospitalizacin segn las prcticas del
Aportes al personal para desarollar actividades deportivasAporte para la celebracin de la fiesta de Navidad con las familias.
Los gastos hacia la salud chequeos anuales para los empleados de
nivel de Manager y superior, y el Control de Drogas
Los gastos relacionados a la actividad de formacin de equipos en
ambiente no laboral.
Los gastos incurridos para celebraciones de Festivales o eventos de
Diversin en ejercicios de trabajo para mejorar el compromiso de los
empleados
Los gastos relacionados con las becas concedidas a los empleados y
en algunos casos a sus hijos.
Los gastos asociados al cambio del personal desde una ciudad de
residencia base a otra ciudad como nueva base permanente, dentro
Los gastos de personal relacionados directamente con las
prestaciones de comunicacin, como el telfono, informtica, etc.
Gastos relacionados con beneficios al personal como resultado del
aniversario profesional
La comunicacin, el reconocimiento y la corona de flores relacionada
con un empleado fallecido, o algun familiar cercanoLos gastos relacionados con beneficios del personal como
consecuencia de premios por antigedad.
Los gastos relacionados con beneficios del personal como
consecuencia de eventualidades especiales, tales como fechas
especiales, fechas conmemorativas, das patrios, etc
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Gastos asociados a seguros de salud internacional para el expatriado
y su familia
Gastos asociados a seguros de vida internacional para el expatriado y
su familia
Gastos notariales relacionados con la expatriacin
Los gastos relacionados con el subsidio que el expatriado (y todos los
miembros elegibles de la familia acompaantes) tiene derecho a un
viaje de ida y vuelta en clase econmica de transporte areo, cada
12 meses en destino, para visitar el lugar de origen
Los gastos asociados a la educacin de los hijos de expatriados en el
pas designado de su transferencia.
Gastos por refrigerios consumidos durante reuniones decoordinacin
Gastos relacionados a los insumos necesarios para proporcionar este
refrigerio y a la mantencin / arrendamiento de cafeteras.
Gastos relacionados al servicio de onces que se entrega al personal
en situaciones especiales
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Gastos relacionados a la compra de agua mineral y a la mantencin
de las mquinas expendedoras.
Combustible
Mantencin y Reparacin de vehculos
Neumticos y Bateras
Permisos legales para la circulacin de los vehculos
Seguros contra daos exigidos para la circulacin de vehculos
Costo de choferes tirulares
Costo de choferes eventuales
Indemnizacin
Viticos para choferes
Reembolso de gastos de movilizacin de choferes
Gastos de peajes y estacionamientos
Impuestos que afectan a vehculos
Otros gastos relacionados con la mantencin y uso de vehculos
propios
Los gastos relacionados con el mantenimiento y el uso de vehculos
de la compaa.
Gastos de arriendo de vehculos
Los gastos relacionados con uniforme de choferes.El pago hecho a personas elegibles relacionados con reembolsos
Automvil y Combustible
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Las cantidades requeridas legalmente como una contribucin de la
empresa a las instituciones relacionadas con la seguridad en el
empleo, los fondos de desempleo, asistencia social, etc En general,
Las cantidades legalmente requeridas como una contribucin de la
empresa a FESCO
Las cantidades legalmente requeridas como una contribucin a los
programas elegibles mediante los cuales las personas desempleadas
reciben beneficios de dinero en efectivo durante un perodo
Las cantidades legalmente requeridas como una contribucin de la
empresa a la Institucin Mutual (IST)
Cantidad legalmente requerida como contribucin a programas que
entregan beneficios de discapacidad, como reemplazo parcial del
ingreso perdido por enfermedad o lesin
Impuesto sobre salario bruto para fondo de garanta del tiempo de
servicio. Cargo del impleadorLas cantidades legalmente requeridas como una contribucin de la
empresa a las instituciones relacionadas con el Seguro de Salud
Contribucin al Seguro Estatal del Empleado
Los gastos para asegurar a los trabajadores contra la muerte /
prdida de miembros en caso de accidentes y seguro de gratuidad
en caso de muerte
Contribucin de la compaa a la Corporacin de Asistencia Social
Contribucin adicional de la compaa a la Corporacin de Asistencia
Social.
Contribuciones de la compaa a las instituciones sindicales
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El pago hecho a personas elegibles para reembolsos relacionados
con el consumo telefnico
El pago de la remuneracin a largo plazo que se aplica en Espaa
Los gastos relacionados con proyectos liderados por RecursosHumanos (HR) en relacin con la Poltica de Retribuciones.
Los gastos relacionados con proyectos liderados por recursos
humanos en relacin con el Sistema de Gestin del Desempeo.
Los gastos relacionados con proyectos liderados por recursos
humanos en relacin con la poltica internacional de gestin de
Los gastos relacionados con proyectos liderados por recursos
humanos en relacin con el Clima Laboral
Los gastos incurridos en la realizacin de un evento de un da al aire
libre para celebrar aniversario
Los gastos incurridos para premiar y reconocer los mejores
empleados o equipos que realizan politica de R&R
Los gastos relacionados con proyectos liderados por recursos
humanos en relacin con la Poltica de Gestin del Talento.
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Pagos relacionados con programas de retribucin variable que no
forman parte del salario, no estn garantizadas y dependen de la
valoracin individual, de grupo o el desempeo organizacional.
Los pagos relacionados con un bono excepcional.
Los pagos relacionados con la participacin en los beneficios
otorgados por la Compaa a sus empleados.
Proporcionar el incremento salarial general para cada mes en curso,
para el ajuste del IPCProporcionar el incremento salarial general para cada mes en curso,
para el ajuste del rendimiento individual
Proporcionar el incremento salarial general para los acuerdos
laborales con las instituciones gubernamentales y otras asociaciones
Los gastos relacionados con empleados temporales que son
contratados para ayudar a los empleadores a cumplir con las
Los gastos relacionados con empleados temporales que soncontratados para hacer superposicin con personal estable
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Sin analticos
Sin analticos
Sin analticos
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Sin analticos
Sin analticos
Sin analticos
Sin analticos
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Sin analticos
Sin analticos
Sin analticos
Sin analticos
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Sin analticos
Sin analticos
Incluye servicio de entrada 800, enlaces dedicados, servicio local,
larga distancia de salida, conexin a Internet (por ejemplo, el portal
de servicio de recepcin) y redes entre los servicios de asistencia
Incluye todos los costos de transmisin de entrada y salida. Tambin
incluye el costo para las lneas locales de oficinas centrales (cuandoLos costos de la red de transmisin de datos como WAN / MAN /
LAN enlaces, el servicio de respaldo, servicios de transporte digitales,
T3 (43 Mbps), sincronizacn de red de fibra ptica (SONET), Ethernet
metropolitana, fibra oscura, as como el costo de los circuitos
Costos del servicio de Telefona Local
Costos de llamadas de larga distancia
Costos del servicio de telefona celular
Costo del servicio de telefona con naves
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Seguridad del hardware: Red de datos dedicados a firewall de
hardware / servers, intrusin / deteccin de servidores y
dispositivos, as como hardware.Switching cifrado, enrutamiento y
hardware inalmbrico: Switches y routers, multiplexores, equipos de
satlite, routers frontera (sucursal), enrutadores troncales y puentesy points.Otra red dedicada de acceso inalmbrica, incluyendo el
Sistema de Nombres de Dominio (DNS) y servidores de configuracin
dinmica de host (DHCP), el equipo de optimizacin, tales como
hardware loadbalancing Internet, UPS, MAC hardware y cable MACEsto incluye slo hardware (mainframes, servidores, clientes y
soporte para perifricos) utilizado por el desarrollo de aplicaciones o
de los miembros del personal de apoyo para realizar su trabajo (es
decir, los servidores utilizados para el desarrollo y prueba de
aplicaciones, y una porcin de la computadora central se utiliza para
En esta cuenta se deben registrar los gastos relacionados al software
que no cumplen con el criterio para ser considerados como activos.Software y licencias de software de usuario, herramientas de
productividad y bases de datos personales: Esto incluye nuevos
procesadores de texto, planillas de clculo, paquetes de
presentacin, bases de datos personales y otros softwares de
productividad personales que se ejcuten en sistemas de clientes.
Esto tambin incluye las actualizaciones; Mensajera y sofware
colaborativo: Esto incluye herramientas nuevas de correoelectrnico o actualizacines, software colaborativo y groupware;
Software de gestin IT: Esto incluye IT software nuevo o
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Esto incluye todo el software necesario para operar la mesa de
ayuda, tales como herramientas de conocimiento experto,
herramientas de administracin de problemas, monitoreo de
calidad, auto-atencin, software de administracin de fuerza de
Servidores de comunicacin por voz y perifricos (por ejemplo,distribucin automtica de llamadas [ACD], unidad de buzn de voz
Software de seguridad: Software de firewall de red de datos
dedicada, software de deteccin de intrusos, software deDesarrollo, licencias y software de apoyo requerido por el desarrollo
de aplicaciones y miembros del staff para desarrollar su trabajo.
Podra incluir bases de datos, compliladores, software de
programacin, herramientas de desarrollo y testing, herramientas
tales como estimadores de projectos y control de estos; Software
para funciones del negocio: Para soporte de aplicaciones, lo que
Sin analticos
Operaciones/mantencin, servicios tcnicos de ingeniera,
planificacin y gestin de procesos, administracin de servicios,
administracin y gestin, almacenamiento externo para respaldo,Operaciones/mantencin, servicios tcnicos de ingeniera,
planificacin y gestin de procesos, administracin de servicios,
administracin y gestin. Esto aplica cuando se tiene personal
externo soportando las operaciones de los usuarios finales.
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Operaciones/mantencin, servicios tcnicos de ingeniera,
planificacin y gestin de procesos, administracin de servicios,
administracin y gestin. Esto aplica cuando se tiene personal
externo soportando las operaciones de mesa de ayuda, tales como
Operaciones/mantencin, servicios tcnicos de ingeniera,planificacin y gestin de procesos, administracin de servicios,
administracin y gestin. Esto aplica cuando se tiene personal
externo soportando las operaciones de redes de voz.
Operaciones/mantencin, servicios tcnicos de ingeniera,
planificacin y gestin de procesos, administracin de servicios,
administracin y gestin. Esto aplica cuando se tiene personal
externo soportando las operaciones de redes de datos.
Nuevo cdigo para aplicaciones nuevas: Mejoras funcionales al
cdigo actual. Una "mejora funcional" se define como "un cambio
hecho por un usuario que adiciona capacidades (desde el punto de
vista del Negocio) al software y que no existan previamente". Esto
tambin incluye personal externo encargado de desarrollar nuevasCorreccin de errores de cualquier tamao o duracin, mantencin
de datos o tablas codificadas "en duro" (incluyendo cambios de
tamao de campos) embebidos en los programas (cualquier tamao
o duracin), y mejoras funcionales al cdigo actual que impliquen
menos de 2 personas por semana y que tpicamente agreguen
menos de 8 puntos de funcin, o cualquier proyecto que no
produzca nueva funcionalidad de negocio para el usuario.
Costo de todas las aplicaciones por las cuales se paga una cuota porarriendo. Ejemplo: Sistemas de agencias.
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Sin analticos
Sin analticos
Sin analticos
Sin analticos
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Sin analticos
Sin analticos
Sin analticos
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Corresponde al vitico diario de alimentacin y hospedaje
Gastos de alimentacin en caso de no aplicar viticos
Costo de pasajes areos
Gastos de movilizacin terrestre para desplazarse desde lugar dealojamiento a lugar de trabajo.
Costo por uso de automvil particular, segn procedimiento
Peajes en rutas durante uso de vehculo particular.
Recargo por trabajo en sobretiempo
Otros gastos relacionados al viaje y no individualizados en analticos
Costo adicionales de de pasajes areos por cambios . Incluye multas
e intereses.
Corresponde al traslado del viajero desde lugar de residencia a
Costo de alojamiento
Corresponde al vitico diario de libre disposicin
Gastos de alimentacin diaria rendible
Pasajes areos
Gastos de movilizacin terrestre para desplazarse desde lugar de
alojamiento a lugar de trabajo.
Arriendo de vehculos
Costo de permisos para entrar a determinados pases.
Otros gastos relacionados al viaje y no individualizados en analticos
Costo adicionales de de pasajes areos por cambios . Incluye multase intereses.
Corresponde al traslado del viajero desde lugar de residencia a
Costo de alojamiento
Seguro de asistencia en viajes internacionales
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Sin analticos
Sin analticos
Sin analticos
Sin analticos
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Sin analticos
Sin analticos
Sin analticos
Costo del consumo de electricidad
Costo del consumo de Gas
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Sin analticos
Sin analticos
Sin analticos
Sin analticos
Sin analticos
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Sin analticos
Sin analticos
Sin analticos
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Description - In this analytic I / Location 2 should be recorded:
The granted fixed amount of money paid to an employee in return
for work performed. Base salary does not include benefits, bonuses
or any other potential compensation.
The amount that corresponds to the Bonus granted in payment for
her/his assignment, and is inherent to the current position
Provision of 13rd salaryProvision of 14th salary
The salary difference that it's not covered by the Social Security in
case of a Medical License
The salary difference that it's not covered by the Social Security in
case of a Medical License lower than 11 days.
Employees drawing less than Rs 10000/- PM Basic Salary are entitled
to receive @ Rs 700/- PM twaords Statuoty Bonus
Gratuity is paybale on completion of 5 years ( 15 days Basic salary for
one year service) . The provision is required to be made in books
based on acturial Valuation
Expenses directly related to personnel life insurance benefit
Payments related to work in overtime (50%) performed by
employees in direct connection with their duties.
Payments related to work in overtime (100%) performed by
employees in direct connection with their duties.
Payments related to work in overtime (150%) performed by
employees in direct connection with their duties.
Payments related to work in overtime granted in payment
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The compensation payments related to Years of Service, for staff
who have been dismissed from the company.
The compensation payments related to Notice Period, for staff who
have been dismissed from the company.The compensation payments related to Vacations, for staff who have
been dismissed from the company.
Amounts spent by the Company in Labour Trials
Expenses related to give capacitation to desvinculated employees
Amounts paid by the Company for staff who have been dismissed
and agree a Redundancy Payment upon contract termination
The monthly proportion of wages/salaries for accrued vacations
time.
The reverse of provision registered due to vacation time that has
been fulfilled
Expenses associated to physical tests related to the Companys
recruitment of personnel.
Expenses associated to technical evaluations related to the
Companys recruitment of personnel.
Expenses associated to Recruitment process abroad the countryfrom where the position is need
Expenses associated to technical evaluations related to the
Companys recruitment of personnel.
Expenses associated to psychological tests related to the Companys
recruitment of personnel.
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Expenses associated to media publications to attract prospective
candidates related to the Companys recruitment of personnel.
Expenses associated to Recruitment Consultancy related to the
Companys recruitment of personnel.
Expenses associated to Job Fairs where the company disclosesrelated to the Companys recruitment of personnel.
Expenses associated to Head Hunter Consultancy related to the
Companys recruitment of personnel.
Expenses related to instruction and improvement programs
developed for the Company in association with SENCE, where
courses are considered as Non recoverable
Expenses associated to food, room and transportation related to
instruction and improvement programs developed for the Company
Expenses related to instruction and improvement programs
developed for the Company in association with SENCE, where
courses are considered as Recoverable
Fee for attending Professional Seminars by Company Personal
Expenses towards Professional development training programs
conducted through an external source
A fixed amount of money paid to an employee as a result of child
care benefit
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CCMC, Fun Days, Independence Day, End of Year, Christmas,
Collaborator's Meetings, Company Aniversary, CSAV Sports (CSAV
Expenses towards insuring employee, spouse and upto two children
for Medical expenses in the event of hospitalization as per general
Expenses towards Annual Health Check-ups for Managers and
above, and the drug control test
Expenses towards conducting a Team Building Session / Offsite for
Managers and above
Expenses incurred towards regular Festival celebrations / Fun at
work exercises for Employee Engagement
Expenses related to scholarships granted to employees or their
children.
The costs associated with the change of staff from a city to another
city residence basis as new permanent basis, within the same
Expenses directly related to personnel Communications benefits
such as Telephone, IT, etc..
Expenses related to personnel benefits as a result of professional
anniversary.
The communication, recognition and chaplet related to a deceased
employeeExpenses related to personnel benefits as a result of seniority award.
Expenses related to personnel benefits as a result of special
eventualities such as special dates, commemorative dates, patriotic
holidays, etc.
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Expenses related to personnel benefits as special gifts to staff
Expenses related to special clothes for kitcheners.
Expenses related to eligible personnel who require special clothes or
Expenses related to special clothes for messengers.Expenses related to special clothes for waiters.
Expenses related to special clothes for supervisors.
Company personnel expenses incurred for air tickets, in or out of the
country, to go or come back to an affiliate or related Company
located in other geographical area, in addition to the employee
Company personnel expenses incurred in Travel Insurance for all the
expatriate personnel and all accompanying eligible family members.
Unique value assigned to each expatriate on transfer to another
country to meet permanent work
Expenses associated to accommodation related with expatriates and
all accompanying eligible family members .
Expenses associated to visa procedures related with expatriates and
all accompanying eligible family members.Expenses associated to the move of chattels related with expatriates
and all accompanying eligible family members.
Expenses associated to language classes related with expatriates and
all accompanying eligible family members.
Expenses associated to medical expenditure refunds related with
expatriates and all accompanying eligible family members.
Expenses associated to food and transportation related withexpatriates and all accompanying eligible family members.
Expenses associated to Severances that the Company recognized in
occasion of expatriation.
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Company personnel expenses incurred in International Health
Insurance for all the expatriate personnel and all accompanying
Company personnel expenses incurred in Life Insurance for all the
expatriate personnel and all accompanying eligible family members.
Notary Expenses related to the expatriation.
Expenses related to the allowance that the expatriate (and all
accompanying eligible family members) is entitled with and consists
in one round-trip economy class air travel trips, every 12 months on
assignment, to visit the home location
The costs associated with the education of the children of
expatriates in the country designated for transfer.
Expenses for snacks consumed during coordination meetings
Expenses related to the inputs needed to provide this snack and
maintenance / lease of coffee.
Expenses related to service delivery onces that staff in special
situations
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Expenses related to the purchase of mineral water and maintaining
issuing machines
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to tolls due to use of Company vehicles.
Expenses related to taxes on Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to maintenance and use of Company vehicles.
Expenses related to lease of Company vehicles.
Expenses related to driversclothes.The payment made to eligible people related to Car & Fuel
Reimbursements
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Amounts legally required as a contribution from the Company to
institutions related to job security, unemployment funds, welfare,
etc. Generally, it is a percentage of wages / salaries.
Amounts legally required as a contribution from the Company to
FESCO.
Amounts legally required as a contribution to programs whereby
eligible unemployed persons receive cash benefits for a specified
period of time.
Amounts legally required as a contribution from the Company to the
Mutual Insurance Association.
Amounts legally required as a contribution to programs that pay
disability benefits as a partial replacement of income lost due to
illness or injury
Tax on gross wage to Guarantee Fund related to service time. Paid
by the employerAmounts legally required as a contribution from the Company to
institutions related to Health Insurance
Employee State Insurance Contribution
Expenses towards Insuring employees against Death / loss of limbs in
even of accident and Grauity life cover in case of Death
Contributions from the Company to CAS
Contributions from the Company to CAS (additional fee)
Contributions from the Company to Union institutions
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Tax on gross salary to Health care Fund and paid by the employer
The payment made by the employer who makes contributions
towards a pool of funds set aside for an employee's future benefit.
The allowance provided for employees whose jobs involve money
handling, i.e. a payment which is intended to cover any (foreseeable)
error of the sort to which the daily course of such work tends to
The fixed amount of money in compensation for basic living
The allowance established in compensation for transportation used
by the employee for commuting
The fixed amount of money paid to an employee as a reward for
her/his vacations
The allowance that the company will pay to the employee related to
meals expenses.
The fixed amount of money paid to an employee as a consequence
of his seniority within the companyThe payment made to eligible people to help them with their winter
heating costs
The payment made to eligible people to face the summer break
Allowance related to the Local Supplement Health Insurance
The fixed amount of money paid to employee as part of CTC and for
Tax StructureThe fixed amount of money paid to employee who are working in
Night & odd shifts
The medical reimbursement benefit received by employees
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The payment made to eligible people related to Telephone
Consumption Reimbursements
The payment of Long Term Remuneration that is appliede in Spain
Expenses related to projects led by Human Resources (HR) in relationto Compensation Policy.
Expenses related to projects led by HR in relation to the
Performance Management System.
Expenses related to projects led by HR in relation to the
International HR Management Policy.
Expenses related to projects led by HR in relation to Work Climate
Policy.
Expenses incurred towards conducting a Full day Outdoor event to
celebrate Anniversary
Expenses incurred towards rewarding and recognizing top
performing employees / teams as per R&R Policy
Expenses related to projects led by HR in relation to Talent
Management Policy.
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No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
No Location 2
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Security hardware: Dedicated data network firewall
hardware/servers, intrusion/detection servers and devices, as well
as encryption hardware.Switching, routing and wireless hardware:
Switches and routers, multiplexers, satellite equipment, boundary
(branch) routers, backbone routers and bridges, and wireless accesspoints.Other dedicated data network hardware, including Domain
Name System (DNS) and Dynamic Host Configuration Protocol(DHCP)
servers, optimization equipment such as Internet loadbalancing
hardware, UPS, MAC hardware and MAC cable (closet toThis includes only hardware (mainframes, servers, client and
peripheral support) used by the application development or support
staff members to do their jobs (i.e., servers used for application
development and testing, and a portion of the mainframe is used for
application development and testing). This excludes end-user or
In this account should be recorded expenditures related to software
that do not comply with the criteria to considerate them as assets.User client software and licenses Personal productivity and
database: This includes new word processors, spreadsheets,
presentation packages, personal databases and other personal
productivity software executing on client systems. It also include
upgrades.Messaging and groupware: This includes new and
upgraded e-mail, groupware and collaboration software.IT
management software: This includes new and upgraded IT softwarethat is used exclusivelyfor IT functions including network, systems,
storage and asset management, training and computer-based
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This includes all software that is necessary to operate the service
desk, such as expert knowledge tools, problem management tools,
quality monitoring, self-service, workforce management software,
workflow management software and service desk management
Switch/voice server and peripherals (e.g., automatic call distribution[ACD], voice response unit [VRU]) and voice mail software costs.
Security software: Dedicated data network firewall software,
intrusion/detection software as well as encryption software.Development, support software and licences required by the
application development and support staff members to do their
jobs. It may include the languages/compilers/databases,
development/ testing tools, tools such as project estimators, and
project schedulers.Business functionality software: For application
support, this includes the maintenance cost of off-the-shelf vendor
This account should record the expenses related to "miscellaneous
services" performed by third parties, that are related to IT services.
Operations/maintenance, engineering technical services, planning
and process management, service administration, management and
administration, external storage for backup purposes, UPS, and
facilities management.Operations/maintenance, engineering technical services, planning
and process management, service administration, management and
administration. This applies when there is an external personnel
supporting END-User computing operations.
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Operations/maintenance, engineering technical services, planning
and process management, service administration, management and
administration. This applies when there is an external personnel
supporting IT Service Desk operations like: end user support,
Operations/maintenance, engineering technical services, planningand process management, service administration, management and
administration.This applies when there is an external personnel
supporting Voice Network operations.
Operations/maintenance, engineering technical services, planning
and process management, service administration, management and
administration. This applies only when there is an external personnel
supporting Data Network operations.
New code for a new application: Functional enhancements to the
current code. A "functional enhancement" is defined as "a change
made for a user that allows additional capabilities (from a business
point of view) that were not there before."This also includes external
personnel involved in developing new applications or enhancingBug fixes of any size or duration, maintenance of hard-coded data or
tables (including field size changes) embedded within the programs
(any size or duration), and functional enhancements to current code
that take less than two person-weeks and typically add fewer than
eight function points, or any project that produces no new business
functionality for the user.A "functional enhancement" is defined as
"a change made for a user that allows additional capabilities (from a
Cost for all the applications having rental fees, i.e. agency systems
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No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
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Daily per diem for food and lodging
Cost for food when daily per diem should not apply
Airfare
Mobilization expenses from hotel to the workplace
Cost of own cars as per procedure
Tolls
Overtime
Other related expenses
Additional cost of airfares due to changes, including penalties and
interest
Tranfers cost from / to airport
Cost for lodging when daily per diem should not apply
Free daily per diem
Food cost
Airfare
Mobilization expenses from hotel to the workplace
Rent of Cars
Cost of visa in some countries
Other travel cost not included in other locations 2
Additional cost of airfares due to changes, including penalties andinterest
Tranfers cost from / to airport
Lodging cost / Hotel
Insurance for travel assistance
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No Location 2
No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
In this account should be recorded expenses incurred related to
proper operation of the facilities or administration offices : Energy /
In this account should be recorded expenses incurred related to
proper operation of the facilities or administration offices : Gas.
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In this account should be recorded expenses incurred related to
proper operation of the facilities or administration offices : Drinking
In this account should be recorded expenses incurred related to
proper operation of the facilities or administration offices : Oil.
In this account should be recorded expenses incurred related toproper operation of the facilities or administration offices : utilities
differents than Electricity, Gas, Drinking Water and Oil.
No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
No Location 2
No Location 2
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No Location 2
No Location 2
N L i 2