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JavaScript Object Notation  |  1999-04-21  |  11KB
  1. {
  2.     "schema": {
  3.         "AcctCat": "Integer",
  4.         "Description": "Text (50)",
  5.         "DrCr": "Text (1)",
  6.         "FSIC": "Text (4)",
  7.         "SummarySort": "Integer",
  8.         "FASummarySort": "Double",
  9.         "ARAPInvSummary": "Double",
  10.         "Notes": "Memo/Hyperlink (255)",
  11.         "ISMinor": "Text (50)",
  12.         "BSMinor": "Text (50)",
  13.         "TBMajor": "Text (5)",
  14.         "TBMinor": "Text (5)",
  15.         "TBMajorSort": "Integer",
  16.         "TBMinorSort": "Integer",
  17.         "ISMajor": "Text (50)",
  18.         "ISMajorSort": "Integer",
  19.         "ISMinorSort": "Integer",
  20.         "FasbBSAccount": "Integer"
  21.     },
  22.     "data": [
  23.         {
  24.             "AcctCat": 1110,
  25.             "Description": "Cash and cash equivalents",
  26.             "DrCr": "D",
  27.             "FSIC": "CCE",
  28.             "SummarySort": 9,
  29.             "FASummarySort": 10,
  30.             "ARAPInvSummary": 1,
  31.             "Notes": "This group includes all assets that can be turned to cash on the near term.  This includes cash account, marketable securities, etc.",
  32.             "ISMinor": "NA",
  33.             "BSMinor": "CA",
  34.             "TBMajor": "A",
  35.             "TBMinor": "CA",
  36.             "TBMajorSort": 1,
  37.             "TBMinorSort": 1,
  38.             "ISMajor": "NA",
  39.             "ISMajorSort": 0,
  40.             "ISMinorSort": 0,
  41.             "FasbBSAccount": 0
  42.         },
  43.         {
  44.             "AcctCat": 1111,
  45.             "Description": "Credit card receipts",
  46.             "DrCr": "D",
  47.             "FSIC": "CCE",
  48.             "SummarySort": 9,
  49.             "FASummarySort": 16,
  50.             "ARAPInvSummary": 1,
  51.             "Notes": "Use this group for accounts where credit card receipts are posted.  These are essentially the same as cash.",
  52.             "ISMinor": "NA",
  53.             "BSMinor": "CA",
  54.             "TBMajor": "A",
  55.             "TBMinor": "CA",
  56.             "TBMajorSort": 2,
  57.             "TBMinorSort": 1,
  58.             "ISMajor": "NA",
  59.             "ISMajorSort": 0,
  60.             "ISMinorSort": 0,
  61.             "FasbBSAccount": 0
  62.         },
  63.         {
  64.             "AcctCat": 1121,
  65.             "Description": "Accounts receivable",
  66.             "DrCr": "D",
  67.             "FSIC": "AR",
  68.             "SummarySort": 0,
  69.             "FASummarySort": 16,
  70.             "ARAPInvSummary": 2,
  71.             "Notes": "This include only the trade AR accounts.  Special accounts set up for employee receivables should be classified as other current assets.",
  72.             "ISMinor": "NA",
  73.             "BSMinor": "CA",
  74.             "TBMajor": "A",
  75.             "TBMinor": "CA",
  76.             "TBMajorSort": 3,
  77.             "TBMinorSort": 1,
  78.             "ISMajor": "NA",
  79.             "ISMajorSort": 0,
  80.             "ISMinorSort": 0,
  81.             "FasbBSAccount": 0
  82.         },
  83.         {
  84.             "AcctCat": 1122,
  85.             "Description": "Allowance for bad debts",
  86.             "DrCr": "D",
  87.             "FSIC": "ABD",
  88.             "SummarySort": 0,
  89.             "FASummarySort": 16,
  90.             "ARAPInvSummary": 4,
  91.             "Notes": "This only applies to the trade AR.  It is a contra account where the allowance for non-collectable or doubtful trade AR is recorded.",
  92.             "ISMinor": "NA",
  93.             "BSMinor": "CA",
  94.             "TBMajor": "A",
  95.             "TBMinor": "CA",
  96.             "TBMajorSort": 4,
  97.             "TBMinorSort": 1,
  98.             "ISMajor": "NA",
  99.             "ISMajorSort": 0,
  100.             "ISMinorSort": 0,
  101.             "FasbBSAccount": 0
  102.         },
  103.         {
  104.             "AcctCat": 1130,
  105.             "Description": "Inventory",
  106.             "DrCr": "D",
  107.             "FSIC": "INV",
  108.             "SummarySort": 0,
  109.             "FASummarySort": 16,
  110.             "ARAPInvSummary": 3,
  111.             "Notes": "Include all types of inventory accounts in this group.",
  112.             "ISMinor": "NA",
  113.             "BSMinor": "CA",
  114.             "TBMajor": "A",
  115.             "TBMinor": "CA",
  116.             "TBMajorSort": 5,
  117.             "TBMinorSort": 1,
  118.             "ISMajor": "NA",
  119.             "ISMajorSort": 0,
  120.             "ISMinorSort": 0,
  121.             "FasbBSAccount": 0
  122.         },
  123.         {
  124.             "AcctCat": 1190,
  125.             "Description": "Other current assets",
  126.             "DrCr": "D",
  127.             "FSIC": "OCA",
  128.             "SummarySort": 0,
  129.             "FASummarySort": 16,
  130.             "ARAPInvSummary": 4,
  131.             "Notes": "Include all current assets not specifically designated in other asset categories in this group.",
  132.             "ISMinor": "NA",
  133.             "BSMinor": "CA",
  134.             "TBMajor": "A",
  135.             "TBMinor": "CA",
  136.             "TBMajorSort": 6,
  137.             "TBMinorSort": 1,
  138.             "ISMajor": "NA",
  139.             "ISMajorSort": 0,
  140.             "ISMinorSort": 0,
  141.             "FasbBSAccount": 0
  142.         },
  143.         {
  144.             "AcctCat": 1211,
  145.             "Description": "Property, plant and equipment",
  146.             "DrCr": "D",
  147.             "FSIC": "PPE",
  148.             "SummarySort": 0,
  149.             "FASummarySort": 12,
  150.             "ARAPInvSummary": 4,
  151.             "Notes": "Include only the cost of the assets here.  A separate category is provided for the accumulated depreciation.",
  152.             "ISMinor": "NA",
  153.             "BSMinor": "OA",
  154.             "TBMajor": "A",
  155.             "TBMinor": "OA",
  156.             "TBMajorSort": 1,
  157.             "TBMinorSort": 1,
  158.             "ISMajor": "NA",
  159.             "ISMajorSort": 0,
  160.             "ISMinorSort": 0,
  161.             "FasbBSAccount": 0
  162.         },
  163.         {
  164.             "AcctCat": 1212,
  165.             "Description": "Accumulated depreciation",
  166.             "DrCr": "D",
  167.             "FSIC": "AD",
  168.             "SummarySort": 0,
  169.             "FASummarySort": 14,
  170.             "ARAPInvSummary": 4,
  171.             "Notes": "This is a contra account used to record the accumulated depreciation for the assets.",
  172.             "ISMinor": "NA",
  173.             "BSMinor": "OA",
  174.             "TBMajor": "A",
  175.             "TBMinor": "OA",
  176.             "TBMajorSort": 2,
  177.             "TBMinorSort": 1,
  178.             "ISMajor": "NA",
  179.             "ISMajorSort": 0,
  180.             "ISMinorSort": 0,
  181.             "FasbBSAccount": 0
  182.         },
  183.         {
  184.             "AcctCat": 1290,
  185.             "Description": "Other non current assets",
  186.             "DrCr": "D",
  187.             "FSIC": "ONCA",
  188.             "SummarySort": 0,
  189.             "FASummarySort": 16,
  190.             "ARAPInvSummary": 4,
  191.             "Notes": "This group is for all non current assets except for property, plant, and equipment.",
  192.             "ISMinor": "NA",
  193.             "BSMinor": "OA",
  194.             "TBMajor": "A",
  195.             "TBMinor": "OA",
  196.             "TBMajorSort": 3,
  197.             "TBMinorSort": 1,
  198.             "ISMajor": "NA",
  199.             "ISMajorSort": 0,
  200.             "ISMinorSort": 0,
  201.             "FasbBSAccount": 0
  202.         },
  203.         {
  204.             "AcctCat": 2110,
  205.             "Description": "Accounts payable",
  206.             "DrCr": "C",
  207.             "FSIC": "AP",
  208.             "SummarySort": 0,
  209.             "FASummarySort": 24,
  210.             "ARAPInvSummary": 5,
  211.             "Notes": "This is for trade accounts payable only.",
  212.             "ISMinor": "NA",
  213.             "BSMinor": "CL",
  214.             "TBMajor": "LOE",
  215.             "TBMinor": "CL",
  216.             "TBMajorSort": 1,
  217.             "TBMinorSort": 2,
  218.             "ISMajor": "NA",
  219.             "ISMajorSort": 0,
  220.             "ISMinorSort": 0,
  221.             "FasbBSAccount": 0
  222.         },
  223.         {
  224.             "AcctCat": 2120,
  225.             "Description": "Short term debt",
  226.             "DrCr": "C",
  227.             "FSIC": "STD",
  228.             "SummarySort": 0,
  229.             "FASummarySort": 20,
  230.             "ARAPInvSummary": 6,
  231.             "Notes": "Use this to record debt that will be fulfilled within the current year.",
  232.             "ISMinor": "NA",
  233.             "BSMinor": "CL",
  234.             "TBMajor": "LOE",
  235.             "TBMinor": "CL",
  236.             "TBMajorSort": 2,
  237.             "TBMinorSort": 2,
  238.             "ISMajor": "NA",
  239.             "ISMajorSort": 0,
  240.             "ISMinorSort": 0,
  241.             "FasbBSAccount": 0
  242.         },
  243.         {
  244.             "AcctCat": 2130,
  245.             "Description": "Credit cards payable",
  246.             "DrCr": "C",
  247.             "FSIC": "OCL",
  248.             "SummarySort": 0,
  249.             "FASummarySort": 24,
  250.             "ARAPInvSummary": 6,
  251.             "Notes": "Use this group for accounts where credit card purchases are recorded.",
  252.             "ISMinor": "NA",
  253.             "BSMinor": "CL",
  254.             "TBMajor": "LOE",
  255.             "TBMinor": "CL",
  256.             "TBMajorSort": 3,
  257.             "TBMinorSort": 2,
  258.             "ISMajor": "NA",
  259.             "ISMajorSort": 0,
  260.             "ISMinorSort": 0,
  261.             "FasbBSAccount": 0
  262.         },
  263.         {
  264.             "AcctCat": 2190,
  265.             "Description": "Other current liabilities",
  266.             "DrCr": "C",
  267.             "FSIC": "OCL",
  268.             "SummarySort": 0,
  269.             "FASummarySort": 24,
  270.             "ARAPInvSummary": 6,
  271.             "Notes": "Include all other current liabilities except for accounts payable and short term debt.",
  272.             "ISMinor": "NA",
  273.             "BSMinor": "CL",
  274.             "TBMajor": "LOE",
  275.             "TBMinor": "CL",
  276.             "TBMajorSort": 4,
  277.             "TBMinorSort": 2,
  278.             "ISMajor": "NA",
  279.             "ISMajorSort": 0,
  280.             "ISMinorSort": 0,
  281.             "FasbBSAccount": 0
  282.         },
  283.         {
  284.             "AcctCat": 2210,
  285.             "Description": "Long term debt",
  286.             "DrCr": "C",
  287.             "FSIC": "LTD",
  288.             "SummarySort": 0,
  289.             "FASummarySort": 22,
  290.             "ARAPInvSummary": 6,
  291.             "Notes": "Use this to record debt that is more than one year in duration.",
  292.             "ISMinor": "NA",
  293.             "BSMinor": "OL",
  294.             "TBMajor": "LOE",
  295.             "TBMinor": "OL",
  296.             "TBMajorSort": 1,
  297.             "TBMinorSort": 2,
  298.             "ISMajor": "NA",
  299.             "ISMajorSort": 0,
  300.             "ISMinorSort": 0,
  301.             "FasbBSAccount": 0
  302.         },
  303.         {
  304.             "AcctCat": 2240,
  305.             "Description": "Other non current liabilities",
  306.             "DrCr": "C",
  307.             "FSIC": "ONCL",
  308.             "SummarySort": 0,
  309.             "FASummarySort": 24,
  310.             "ARAPInvSummary": 6,
  311.             "Notes": "All non-current liabilities other than long term debt are recorded here.",
  312.             "ISMinor": "NA",
  313.             "BSMinor": "OL",
  314.             "TBMajor": "LOE",
  315.             "TBMinor": "OL",
  316.             "TBMajorSort": 2,
  317.             "TBMinorSort": 2,
  318.             "ISMajor": "NA",
  319.             "ISMajorSort": 0,
  320.             "ISMinorSort": 0,
  321.             "FasbBSAccount": 0
  322.         },
  323.         {
  324.             "AcctCat": 3100,
  325.             "Description": "Equity",
  326.             "DrCr": "C",
  327.             "FSIC": "EQ",
  328.             "SummarySort": 0,
  329.             "FASummarySort": 30,
  330.             "ARAPInvSummary": 7,
  331.             "Notes": "Include capital stock or other paid in capital.  Accumulated dividends are included in this group also.",
  332.             "ISMinor": "NA",
  333.             "BSMinor": "EQ",
  334.             "TBMajor": "LOE",
  335.             "TBMinor": "EQ",
  336.             "TBMajorSort": 1,
  337.             "TBMinorSort": 3,
  338.             "ISMajor": "NA",
  339.             "ISMajorSort": 0,
  340.             "ISMinorSort": 0,
  341.             "FasbBSAccount": 0
  342.         },
  343.         {
  344.             "AcctCat": 3200,
  345.             "Description": "Retained earnings",
  346.             "DrCr": "C",
  347.             "FSIC": "RE",
  348.             "SummarySort": 0,
  349.             "FASummarySort": 30,
  350.             "ARAPInvSummary": 7,
  351.             "Notes": "This includes retained earnings for all prior years.  If a special account used for closing revenue and expense accounts during year end processing is used, it should also be in this category.",
  352.             "ISMinor": "NA",
  353.             "BSMinor": "RE",
  354.             "TBMajor": "LOE",
  355.             "TBMinor": "EQ",
  356.             "TBMajorSort": 2,
  357.             "TBMinorSort": 3,
  358.             "ISMajor": "NA",
  359.             "ISMajorSort": 0,
  360.             "ISMinorSort": 0,
  361.             "FasbBSAccount": 0
  362.         },
  363.         {
  364.             "AcctCat": 3999,
  365.             "Description": "Revenue/Expense Clearing",
  366.             "DrCr": "C",
  367.             "FSIC": "RE",
  368.             "SummarySort": 0,
  369.             "FASummarySort": 30,
  370.             "ARAPInvSummary": 7,
  371.             "Notes": "This category is reserved for the account used to close out the revenue and expenses as part of the year end closing procedures.",
  372.             "ISMinor": "NA",
  373.             "BSMinor": "RE",
  374.             "TBMajor": "LOE",
  375.             "TBMinor": "EQ",
  376.             "TBMajorSort": 3,
  377.             "TBMinorSort": 3,
  378.             "ISMajor": "NA",
  379.             "ISMajorSort": 0,
  380.             "ISMinorSort": 0,
  381.             "FasbBSAccount": 0
  382.         },
  383.         {
  384.             "AcctCat": 4000,
  385.             "Description": "Net sales",
  386.             "DrCr": "C",
  387.             "FSIC": "NS",
  388.             "SummarySort": 1,
  389.             "FASummarySort": 32,
  390.             "ARAPInvSummary": 7,
  391.             "Notes": "Include all sales accounts as well as returns and allowances.",
  392.             "ISMinor": "REV",
  393.             "BSMinor": "NI",
  394.             "TBMajor": "LOE",
  395.             "TBMinor": "REV",
  396.             "TBMajorSort": 1,
  397.             "TBMinorSort": 4,
  398.             "ISMajor": "REV",
  399.             "ISMajorSort": 1,
  400.             "ISMinorSort": 1,
  401.             "FasbBSAccount": 0
  402.         },
  403.         {
  404.             "AcctCat": 5000,
  405.             "Description": "Cost of sales",
  406.             "DrCr": "D",
  407.             "FSIC": "COS",
  408.             "SummarySort": 2,
  409.             "FASummarySort": 36,
  410.             "ARAPInvSummary": 7,
  411.             "Notes": "Include all direct costs of sales.",
  412.             "ISMinor": "COS",
  413.             "BSMinor": "NI",
  414.             "TBMajor": "LOE",
  415.             "TBMinor": "DE",
  416.             "TBMajorSort": 1,
  417.             "TBMinorSort": 5,
  418.             "ISMajor": "EXP",
  419.             "ISMajorSort": 2,
  420.             "ISMinorSort": 2,
  421.             "FasbBSAccount": 0
  422.         },
  423.         {
  424.             "AcctCat": 6100,
  425.             "Description": "Amortization and depreciation expense",
  426.             "DrCr": "D",
  427.             "FSIC": "ADE",
  428.             "SummarySort": 5,
  429.             "FASummarySort": 36,
  430.             "ARAPInvSummary": 7,
  431.             "Notes": "This includes the expense to record depreciation and amortization costs.  This is a non-cash type expense.",
  432.             "ISMinor": "OOE",
  433.             "BSMinor": "NI",
  434.             "TBMajor": "LOE",
  435.             "TBMinor": "IE",
  436.             "TBMajorSort": 1,
  437.             "TBMinorSort": 6,
  438.             "ISMajor": "EXP",
  439.             "ISMajorSort": 2,
  440.             "ISMinorSort": 3,
  441.             "FasbBSAccount": 1212
  442.         },
  443.         {
  444.             "AcctCat": 6200,
  445.             "Description": "Bad debt expense",
  446.             "DrCr": "D",
  447.             "FSIC": "BDE",
  448.             "SummarySort": 5,
  449.             "FASummarySort": 36,
  450.             "ARAPInvSummary": 7,
  451.             "Notes": "Include all bad debt expense here.  This is a non-cash type expense.",
  452.             "ISMinor": "OOE",
  453.             "BSMinor": "NI",
  454.             "TBMajor": "LOE",
  455.             "TBMinor": "IE",
  456.             "TBMajorSort": 1,
  457.             "TBMinorSort": 6,
  458.             "ISMajor": "EXP",
  459.             "ISMajorSort": 2,
  460.             "ISMinorSort": 3,
  461.             "FasbBSAccount": 1122
  462.         },
  463.         {
  464.             "AcctCat": 6300,
  465.             "Description": "Officer compensation",
  466.             "DrCr": "D",
  467.             "FSIC": "OC",
  468.             "SummarySort": 5,
  469.             "FASummarySort": 36,
  470.             "ARAPInvSummary": 7,
  471.             "Notes": "Include only accounts that are used to record expenses for compensation to officers of the company.",
  472.             "ISMinor": "OOE",
  473.             "BSMinor": "NI",
  474.             "TBMajor": "LOE",
  475.             "TBMinor": "IE",
  476.             "TBMajorSort": 1,
  477.             "TBMinorSort": 6,
  478.             "ISMajor": "EXP",
  479.             "ISMajorSort": 2,
  480.             "ISMinorSort": 3,
  481.             "FasbBSAccount": 0
  482.         },
  483.         {
  484.             "AcctCat": 6400,
  485.             "Description": "Interest expense",
  486.             "DrCr": "D",
  487.             "FSIC": "INT",
  488.             "SummarySort": 5,
  489.             "FASummarySort": 34,
  490.             "ARAPInvSummary": 7,
  491.             "Notes": "Only include accounts to record interest expense here.",
  492.             "ISMinor": "OOE",
  493.             "BSMinor": "NI",
  494.             "TBMajor": "LOE",
  495.             "TBMinor": "IE",
  496.             "TBMajorSort": 2,
  497.             "TBMinorSort": 6,
  498.             "ISMajor": "EXP",
  499.             "ISMajorSort": 2,
  500.             "ISMinorSort": 3,
  501.             "FasbBSAccount": 0
  502.         },
  503.         {
  504.             "AcctCat": 6500,
  505.             "Description": "Operating expense",
  506.             "DrCr": "D",
  507.             "FSIC": "OOE",
  508.             "SummarySort": 5,
  509.             "FASummarySort": 36,
  510.             "ARAPInvSummary": 7,
  511.             "Notes": "Include all expenses that are not specifically identified elsewhere.",
  512.             "ISMinor": "OOE",
  513.             "BSMinor": "NI",
  514.             "TBMajor": "LOE",
  515.             "TBMinor": "IE",
  516.             "TBMajorSort": 1,
  517.             "TBMinorSort": 6,
  518.             "ISMajor": "EXP",
  519.             "ISMajorSort": 2,
  520.             "ISMinorSort": 3,
  521.             "FasbBSAccount": 0
  522.         },
  523.         {
  524.             "AcctCat": 7100,
  525.             "Description": "Non-Operating income",
  526.             "DrCr": "C",
  527.             "FSIC": "ONOI",
  528.             "SummarySort": 4,
  529.             "FASummarySort": 32,
  530.             "ARAPInvSummary": 7,
  531.             "Notes": "Include all revenue not identified as net sales",
  532.             "ISMinor": "OI",
  533.             "BSMinor": "NI",
  534.             "TBMajor": "LOE",
  535.             "TBMinor": "REV",
  536.             "TBMajorSort": 1,
  537.             "TBMinorSort": 7,
  538.             "ISMajor": "REV",
  539.             "ISMajorSort": 1,
  540.             "ISMinorSort": 4,
  541.             "FasbBSAccount": 0
  542.         },
  543.         {
  544.             "AcctCat": 7200,
  545.             "Description": "Non-Operating expense",
  546.             "DrCr": "D",
  547.             "FSIC": "ONOE",
  548.             "SummarySort": 5,
  549.             "FASummarySort": 36,
  550.             "ARAPInvSummary": 7,
  551.             "Notes": "Record any other non operating expense here.",
  552.             "ISMinor": "OE",
  553.             "BSMinor": "NI",
  554.             "TBMajor": "LOE",
  555.             "TBMinor": "IE",
  556.             "TBMajorSort": 2,
  557.             "TBMinorSort": 7,
  558.             "ISMajor": "EXP",
  559.             "ISMajorSort": 2,
  560.             "ISMinorSort": 5,
  561.             "FasbBSAccount": 0
  562.         },
  563.         {
  564.             "AcctCat": 8000,
  565.             "Description": "Income taxes",
  566.             "DrCr": "D",
  567.             "FSIC": "IT",
  568.             "SummarySort": 7,
  569.             "FASummarySort": 38,
  570.             "ARAPInvSummary": 7,
  571.             "Notes": "Use this to record state and federal income taxes paid.  Income tax refunds should also be recorded in this group.",
  572.             "ISMinor": "IT",
  573.             "BSMinor": "NI",
  574.             "TBMajor": "LOE",
  575.             "TBMinor": "IE",
  576.             "TBMajorSort": 1,
  577.             "TBMinorSort": 8,
  578.             "ISMajor": "EXP",
  579.             "ISMajorSort": 2,
  580.             "ISMinorSort": 6,
  581.             "FasbBSAccount": 0
  582.         }
  583.     ]
  584. }