[IMP] l10n_pl: refactoring of Polish chart of account and taxes

7 files changed, 4524 insertions, 3362 deletions

diff --git a/addons/l10n_pl/__init__.py b/addons/l10n_pl/__init__.py
index 2e4d3a378c1..8bec2426631 100644
--- a/addons/l10n_pl/__init__.py
+++ b/addons/l10n_pl/__init__.py
@@ -5,6 +5,9 @@
 #    Copyright (C) 2004-2008 Tiny SPRL (<http://tiny.be>). All Rights Reserved
 #    $Id$
 #
+#    l10n_pl module improved for Poland
+#    by Grzegorz Grzelak grzegorz.grzelak@openglobe.pl
+#
 #    This program is free software: you can redistribute it and/or modify
 #    it under the terms of the GNU General Public License as published by
 #    the Free Software Foundation, either version 3 of the License, or
diff --git a/addons/l10n_pl/__openerp__.py b/addons/l10n_pl/__openerp__.py
index a14828fe9de..9902e63d092 100644
--- a/addons/l10n_pl/__openerp__.py
+++ b/addons/l10n_pl/__openerp__.py
@@ -23,25 +23,31 @@
 {
     'name' : 'Poland - Accounting',
     'version' : '1.0',
-    'author' : 'Grzegorz Grzelak (Cirrus)',
-    'website': 'http://www.cirrus.pl',
+    'author' : 'Grzegorz Grzelak (OpenGLOBE)',
+    'website': 'http://www.openglobe.pl',
     'category' : 'Localization/Account Charts',
     'description': """
 This is the module to manage the accounting chart and taxes for Poland in OpenERP.
 ==================================================================================
 
-To jest moduł do tworzenia wzorcowego planu kont i podstawowych ustawień do podatków
-VAT 0%, 7% i 22%. Moduł ustawia też konta do kupna i sprzedaży towarów zakładając,
-że wszystkie towary są w obrocie hurtowym.
+To jest moduł do tworzenia wzorcowego planu kont, podatków, obszarów podatkowych i
+rejestrów podatkowych. Moduł ustawia też konta do kupna i sprzedaży towarów
+zakładając, że wszystkie towary są w obrocie hurtowym.
+
+Niniejszy moduł jest przeznaczony dla odoo 8.0.
+Wewnętrzny numer wersji OpenGLOBE 1.01
     """,
     'depends' : ['account', 'base_iban', 'base_vat', 'account_chart'],
     'demo' : [],
-    'data' : ['account_tax_code.xml','account_chart.xml',
-              'account_tax.xml','l10n_chart_pl_wizard.xml'
+    'data' : ['account_tax_code.xml',
+              'account_chart.xml',
+              'account_tax.xml',
+              'fiscal_position.xml',
+              'country_pl.xml',
+              'l10n_chart_pl_wizard.xml'
     ],
     'auto_install': False,
     'installable': True,
-    'images': ['images/config_chart_l10n_pl.jpeg','images/l10n_pl_chart.jpeg'],
 }
 # vim:expandtab:smartindent:tabstop=4:softtabstop=4:shiftwidth=4:
 
diff --git a/addons/l10n_pl/account_chart.xml b/addons/l10n_pl/account_chart.xml
index 8ae01dbbd76..368ceeb00b0 100644..100755
--- a/addons/l10n_pl/account_chart.xml
+++ b/addons/l10n_pl/account_chart.xml
@@ -1,3209 +1,3220 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
-    <data noupdate="1">
-    
-    <!-- Account Types -->
-
-    <record model="account.account.type" id="account_type_receivable" >
-      <field name="name">Należności</field>
-      <field name="code">receivable</field>
-      <field name="close_method">unreconciled</field>
-    </record>
-
-    <record model="account.account.type" id="account_type_payable" >
-      <field name="name">Zobowiązania</field>
-      <field name="code">payable</field>
-      <field name="close_method">unreconciled</field>
-    </record>
-
-    <record model="account.account.type" id="account_type_view">
-      <field name="name">Widok</field>
-      <field name="code">view</field>
-      <field name="close_method">none</field>
-    </record>
-
-    <record model="account.account.type" id="account_type_income" >
-      <field name="name">Dochody</field>
-      <field name="code">income</field>
-      <field name="close_method">none</field>
-    </record>
-
-    <record model="account.account.type" id="account_type_expense">
-      <field name="name">Wydatki</field>
-      <field name="code">expense</field>
-      <field name="close_method">none</field>
-    </record>
-
+<data noupdate="1">
     <record model="account.account.type" id="account_type_tax">
       <field name="name">Podatki</field>
       <field name="code">tax</field>
       <field name="close_method">unreconciled</field>
     </record>
 
-    <record model="account.account.type" id="account_type_cash">
-      <field name="name">Gotówka</field>
-      <field name="code">cash</field>
+    <record model="account.account.type" id="account_type_settlement">
+      <field name="name">Rozrachunki</field>
+      <field name="code">settlement</field>
       <field name="close_method">balance</field>
     </record>
 
-    <record model="account.account.type" id="account_type_asset">
-      <field name="name">Aktywa</field>
-      <field name="code">asset</field>
-      <field name="close_method">balance</field>
-    </record>
-
-    <record model="account.account.type" id="account_type_equity">
-      <field name="name">Kapitał własny</field>
-      <field name="code">equity</field>
-      <field name="close_method">balance</field>
-    </record>
-    
-    
-    <!-- Account Templates -->
-    
-    <record id="chart0" model="account.account.template">
-        <field name="code">0</field>
-        <field name="name">Plan kont</field>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-    </record>
-    
-    <record id="chart000000000" model="account.account.template">
-        <field name="code">000000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Aktywa Trwałe</field>
-    </record>
-
-    <record id="chart001000000" model="account.account.template">
-        <field name="code">001000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Środki Trwałe</field>
-    </record>
-
-    <record id="chart001010000" model="account.account.template">
-        <field name="code">001010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart001000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Grunty własne i prawa wieczystego użytkowania gruntów</field>
-    </record>
-
-    <record id="chart001020000" model="account.account.template">
-        <field name="code">001020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart001000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Budynki, lokale i obiekty inżynierii lądowej i wodnej</field>
-    </record>
-
-    <record id="chart001030000" model="account.account.template">
-        <field name="code">001030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart001000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Urządzenia techniczne i maszyny</field>
-    </record>
-
-    <record id="chart001040000" model="account.account.template">
-        <field name="code">001040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart001000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Środki transportu</field>
-    </record>
-
-    <record id="chart001050000" model="account.account.template">
-        <field name="code">001050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart001000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne środki trwałe</field>
-    </record>
-
-    <record id="chart002000000" model="account.account.template">
-        <field name="code">002000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Wartości niematerialne i prawne</field>
-    </record>
-
-    <record id="chart002010000" model="account.account.template">
-        <field name="code">002010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart002000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Koszty zakończonych prac rozwojowych</field>
-    </record>
-
-    <record id="chart002020000" model="account.account.template">
-        <field name="code">002020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart002000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Nabyta wartość firmy</field>
-    </record>
-
-    <record id="chart002080000" model="account.account.template">
-        <field name="code">002080000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart002000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne wartości niematerialne i prawne</field>
-    </record>
-
-    <record id="chart002090000" model="account.account.template">
-        <field name="code">002090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart002000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Zaliczki na wartości niematerialne i prawne</field>
-    </record>
-
-    <record id="chart003000000" model="account.account.template">
-        <field name="code">003000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Długoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart003010000" model="account.account.template">
-        <field name="code">003010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">W jednostkach powiązanych</field>
-    </record>
-
-    <record id="chart003010100" model="account.account.template">
-        <field name="code">003010100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udziały lub akcje</field>
-    </record>
-
-    <record id="chart003010200" model="account.account.template">
-        <field name="code">003010200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne papiery wartościowe</field>
-    </record>
-
-    <record id="chart003010300" model="account.account.template">
-        <field name="code">003010300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udzielone pożyczki</field>
-    </record>
-
-    <record id="chart003010400" model="account.account.template">
-        <field name="code">003010400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne długoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart003020000" model="account.account.template">
-        <field name="code">003020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">W pozostałych jednostkach</field>
-    </record>
-
-    <record id="chart003020100" model="account.account.template">
-        <field name="code">003020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udziały lub akcje</field>
-    </record>
-
-    <record id="chart003020200" model="account.account.template">
-        <field name="code">003020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne papiery wartościowe</field>
-    </record>
-
-    <record id="chart003020300" model="account.account.template">
-        <field name="code">003020300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udzielone pożyczki</field>
-    </record>
-
-    <record id="chart003020400" model="account.account.template">
-        <field name="code">003020400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne długoterminowe aktywa finansowe</field>
-    </record>
-    <record id="chart003050000" model="account.account.template">
-        <field name="code">003050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odpisy aktualizujące długoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart003050100" model="account.account.template">
-        <field name="code">003050100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udziały lub akcje</field>
-    </record>
-
-    <record id="chart003050200" model="account.account.template">
-        <field name="code">003050200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne papiery wartościowe</field>
-    </record>
-
-    <record id="chart003050300" model="account.account.template">
-        <field name="code">003050300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udzielone pożyczki</field>
-    </record>
-
-    <record id="chart003050400" model="account.account.template">
-        <field name="code">003050400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne długoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart003090000" model="account.account.template">
-        <field name="code">003090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Inne inwestycje długoterminowe</field>
-    </record>
-
-    <record id="chart003090100" model="account.account.template">
-        <field name="code">003090100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart003090000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne rodzaje długoterminowych aktywów finansowych</field>
-    </record>
-
-    <record id="chart004000000" model="account.account.template">
-        <field name="code">004000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Inwestycje w nieruchomości i prawa</field>
-    </record>
-
-    <record id="chart004010000" model="account.account.template">
-        <field name="code">004010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart004000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Nieruchomości</field>
-    </record>
-
-    <record id="chart004020000" model="account.account.template">
-        <field name="code">004020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart004000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Wartości niematerialne i prawne</field>
-    </record>
-
-    <record id="chart005000000" model="account.account.template">
-        <field name="code">005000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Długoterminowe rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart005010000" model="account.account.template">
-        <field name="code">005010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart005000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Aktywa z tytułu odroczonego podatku dochodowego</field>
-    </record>
-
-    <record id="chart005020000" model="account.account.template">
-        <field name="code">005020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart005000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart006000000" model="account.account.template">
-        <field name="code">006000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Należności długoterminowe</field>
-    </record>
-
-    <record id="chart006010000" model="account.account.template">
-        <field name="code">006010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart006000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Od jednostek powiązanych</field>
-    </record>
-
-    <record id="chart006020000" model="account.account.template">
-        <field name="code">006020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart006000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Od pozostałych jednostek</field>
-    </record>
-
-    <record id="chart007000000" model="account.account.template">
-        <field name="code">007000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odpisy umorzeniowe środków trwałych oraz wartości niematerialnych i prawnych</field>
-    </record>
-
-    <record id="chart007010000" model="account.account.template">
-        <field name="code">007010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odpisy umorzeniowe środków trwałych</field>
-    </record>
-
-    <record id="chart007010100" model="account.account.template">
-        <field name="code">007010100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe wartości gruntów i prawa wieczystego użytkowania gruntów</field>
-    </record>
-
-    <record id="chart007010200" model="account.account.template">
-        <field name="code">007010200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe budynków, lokali i obiektów inżynierii lądowej i wodnej</field>
-    </record>
-
-    <record id="chart007010300" model="account.account.template">
-        <field name="code">007010300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe urządzeń technicznych i maszyn</field>
-    </record>
-
-    <record id="chart007010400" model="account.account.template">
-        <field name="code">007010400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe środków transportu</field>
-    </record>
-
-    <record id="chart007010500" model="account.account.template">
-        <field name="code">007010500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe innych środków trwałych</field>
-    </record>
-
-    <record id="chart007010900" model="account.account.template">
-        <field name="code">007010900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe ulepszeń obcych środków trwałych</field>
-    </record>
-
-    <record id="chart007020000" model="account.account.template">
-        <field name="code">007020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odpisy umorzeniowe wartości niematerialnych i prawnych</field>
-    </record>
-
-    <record id="chart007020100" model="account.account.template">
-        <field name="code">007020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe zakończonych prac rozwojowych</field>
-    </record>
-
-    <record id="chart007020200" model="account.account.template">
-        <field name="code">007020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe wartości firmy</field>
-    </record>
-
-    <record id="chart007020300" model="account.account.template">
-        <field name="code">007020300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe innych wartości niematerialnych i prawnych</field>
-    </record>
-
-    <record id="chart007030000" model="account.account.template">
-        <field name="code">007030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odpisy umorzeniowe inwestycji w nieruchomości i prawa</field>
-    </record>
-
-    <record id="chart007030100" model="account.account.template">
-        <field name="code">007030100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe inwestycji w nieruchomości</field>
-    </record>
-
-    <record id="chart007030200" model="account.account.template">
-        <field name="code">007030200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart007030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy umorzeniowe inwestycji w wartości niematerialne i prawne</field>
-    </record>
-
-
-    <record id="chart008000000" model="account.account.template">
-        <field name="code">008000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Środki trwałe w budowie</field>
-    </record>
-
-    <record id="chart008010000" model="account.account.template">
-        <field name="code">008010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart008000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inwestycje budowy środka trwałego</field>
-    </record>
-
-    <record id="chart008020000" model="account.account.template">
-        <field name="code">008020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart008000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Ulepszenia środka trwałego</field>
-    </record>
-
-    <record id="chart008030000" model="account.account.template">
-        <field name="code">008030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart008000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Nakłady na budowę środka trwałego</field>
-    </record>
-
-    <record id="chart008040000" model="account.account.template">
-        <field name="code">008040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart008000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Zaliczki na środki trwałe w budowie</field>
-    </record>
-
-    <record id="chart008050000" model="account.account.template">
-        <field name="code">008050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart008000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Ulepszenia obcych środków trwałych</field>
-    </record>
-
-    <record id="chart009000000" model="account.account.template">
-        <field name="code">009000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart000000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odpisy aktualizujące długoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart009010000" model="account.account.template">
-        <field name="code">009010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart009000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy aktualizujące udziały i akcje w obcych jednostkach</field>
-    </record>
-
-    <record id="chart009020000" model="account.account.template">
-        <field name="code">009020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart009000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy aktualizujące lokaty</field>
-    </record>
-
-    <record id="chart009030000" model="account.account.template">
-        <field name="code">009030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart009000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy aktualizujące udzielone pożyczki długoterminowe</field>
-    </record>
-
-    <record id="chart009090000" model="account.account.template">
-        <field name="code">009090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart009000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy aktualizujące inne rodzaje długoterminowych aktywów finansowych</field>
-    </record>
-
-    <record id="chart100000000" model="account.account.template">
-        <field name="code">100000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Środki pieniężne, rachunki bankowe oraz inne krótkoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart110000000" model="account.account.template">
-        <field name="code">110000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Środki pieniężne w kasie</field>
-    </record>
-
-    <record id="chart110010000" model="account.account.template">
-        <field name="code">110010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart110000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Kasa krajowych środków pieniężnych</field>
-    </record>
-
-    <record id="chart110020000" model="account.account.template">
-        <field name="code">110020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart110000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Kasa zagranicznych środków pieniężnych</field>
-    </record>
-
-    <record id="chart113000000" model="account.account.template">
-        <field name="code">113000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rachunki i kredyty bankowe</field>
-    </record>
-
-    <record id="chart113010000" model="account.account.template">
-        <field name="code">113010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunek bieżący</field>
-    </record>
-
-    <record id="chart113020000" model="account.account.template">
-        <field name="code">113020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunek środków walutowych</field>
-    </record>
-
-    <record id="chart113030000" model="account.account.template">
-        <field name="code">113030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunki kredytów bankowych</field>
-    </record>
-
-    <record id="chart113040000" model="account.account.template">
-        <field name="code">113040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunek środków wyodrębnionych i zablokowanych</field>
-    </record>
-
-    <record id="chart113050000" model="account.account.template">
-        <field name="code">113050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Inne rachunki bankowe</field>
-    </record>
-
-    <record id="chart113050100" model="account.account.template">
-        <field name="code">113050100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunek bankowy wyodrębnionych środków pieniężnych ZFŚS</field>
-    </record>
-
-    <record id="chart113050200" model="account.account.template">
-        <field name="code">113050200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunek bankowy lokat terminowych</field>
-    </record>
-
-    <record id="chart113050300" model="account.account.template">
-        <field name="code">113050300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rachunek bankowy akretytywy</field>
-    </record>
-
-    <record id="chart113090000" model="account.account.template">
-        <field name="code">113090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart113000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Środki pieniężne w drodze</field>
-    </record>
-
-
-    <record id="chart114000000" model="account.account.template">
-        <field name="code">114000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Krótkoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart114010000" model="account.account.template">
-        <field name="code">114010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Krótkoterminowe aktywa finansowe w jednostkach powiązanych</field>
-    </record>
-
-    <record id="chart114010100" model="account.account.template">
-        <field name="code">114010100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udziały lub akcje</field>
-    </record>
-
-    <record id="chart114010200" model="account.account.template">
-        <field name="code">114010200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne papiery wartościowe</field>
-    </record>
-
-    <record id="chart114010300" model="account.account.template">
-        <field name="code">114010300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Udzielone pożyczki</field>
-    </record>
-
-    <record id="chart114010400" model="account.account.template">
-        <field name="code">114010400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne krótkoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart114020000" model="account.account.template">
-        <field name="code">114020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Krótkoterminowe aktywa finansowe w pozostałych jednostkach</field>
-    </record>
-
-    <record id="chart114020100" model="account.account.template">
-        <field name="code">114020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Udziały lub akcje</field>
-    </record>
-
-    <record id="chart114020200" model="account.account.template">
-        <field name="code">114020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne papiery wartościowe</field>
-    </record>
-
-    <record id="chart114020400" model="account.account.template">
-        <field name="code">114020400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne krótkoterminowe aktywa finansowe</field>
-    </record>
-
-    <record id="chart114050000" model="account.account.template">
-        <field name="code">114050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart114000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odpisy aktualizujące krótkoterminowe aktywa finansowe</field>
-    </record>
-
-
-    <record id="chart115000000" model="account.account.template">
-        <field name="code">115000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne środki pieniężne</field>
-    </record>
-
-    <record id="chart116000000" model="account.account.template">
-        <field name="code">116000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne aktywa pieniężne</field>
-    </record>
-
-    <record id="chart117000000" model="account.account.template">
-        <field name="code">117000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Inne inwestycje krótkoterminowe</field>
-    </record>
-
-    <record id="chart118000000" model="account.account.template">
-        <field name="code">118000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart100000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Krótkoterminowe rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart200000000" model="account.account.template">
-        <field name="code">200000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozrachunki i roszczenia</field>
-    </record>
-
-    <record id="chart220000000" model="account.account.template">
-        <field name="code">220000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">receivable</field>
-        <field name="user_type" ref="account_type_receivable"/>
-        <field name="name">Rozrachunki z odbiorcami</field>
-    </record>
-
-
-    <record id="chart221000000" model="account.account.template">
-        <field name="code">221000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">payable</field>
-        <field name="user_type" ref="account_type_payable"/>
-        <field name="name">Rozrachunki z dostawcami</field>
-    </record>
-
-
-    <record id="chart222000000" model="account.account.template">
-        <field name="code">222000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozrachunki publicznoprawne</field>
-    </record>
-
-    <record id="chart222010000" model="account.account.template">
-        <field name="code">222010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z urzędem skarbowym z tytułu VAT</field>
-    </record>
-
-    <record id="chart222020000" model="account.account.template">
-        <field name="code">222020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">VAT naliczony i jego rozliczenie</field>
-    </record>
-
-    <record id="chart222020100" model="account.account.template">
-        <field name="code">222020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie naliczonego VAT-23%</field>
-    </record>
-
-    <record id="chart222020200" model="account.account.template">
-        <field name="code">222020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie naliczonego VAT-8%</field>
-    </record>
-
-    <record id="chart222020400" model="account.account.template">
-        <field name="code">222020400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie naliczonego VAT-5%</field>
-    </record>
-
-    <record id="chart222020300" model="account.account.template">
-        <field name="code">222020300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie naliczonego VAT-0%</field>
-    </record>
-
-    <record id="chart222030000" model="account.account.template">
-        <field name="code">222030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozrachunki z urzędem skarbowym z tytułu VAT należnego</field>
-    </record>
-
-    <record id="chart222030100" model="account.account.template">
-        <field name="code">222030100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie należnego VAT-23%</field>
-    </record>
-
-    <record id="chart222030200" model="account.account.template">
-        <field name="code">222030200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie należnego VAT-8%</field>
-    </record>
-
-    <record id="chart222030400" model="account.account.template">
-        <field name="code">222030400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie należnego VAT-5%</field>
-    </record>
-
-    <record id="chart222030300" model="account.account.template">
-        <field name="code">222030300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie należnego VAT-0%</field>
-    </record>
-
-
-    <record id="chart222040000" model="account.account.template">
-        <field name="code">222040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe rozrachunki publicznoprawne</field>
-    </record>
-
-    <record id="chart222040100" model="account.account.template">
-        <field name="code">222040100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Pozostałe rozrachunki z urzędem skarbowym</field>
-    </record>
-
-    <record id="chart222040200" model="account.account.template">
-        <field name="code">222040200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki publicznoprawne z urzędem miasta/gminy</field>
-    </record>
-
-    <record id="chart222040300" model="account.account.template">
-        <field name="code">222040300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki publicznoprawne z urzędem celnym</field>
-    </record>
-
-    <record id="chart222040400" model="account.account.template">
-        <field name="code">222040400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki publicznoprawne z ZUS</field>
-    </record>
-
-    <record id="chart222040500" model="account.account.template">
-        <field name="code">222040500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart222000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki publicznoprawne z PFRON</field>
-    </record>
-
-    <record id="chart223000000" model="account.account.template">
-        <field name="code">223000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozrachunki z pracownikami</field>
-    </record>
-
-    <record id="chart223010000" model="account.account.template">
-        <field name="code">223010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart223000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu wynagrodzeń</field>
-    </record>
-
-    <record id="chart223020000" model="account.account.template">
-        <field name="code">223020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart223000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu pożyczek udzielonych pracownikom</field>
-    </record>
-
-    <record id="chart223090000" model="account.account.template">
-        <field name="code">223090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart223000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Inne rozrachunki z pracownikami</field>
-    </record>
-
-    <record id="chart224000000" model="account.account.template">
-        <field name="code">224000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe rozrachunki</field>
-    </record>
-
-    <record id="chart224010000" model="account.account.template">
-        <field name="code">224010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pożyczki</field>
-    </record>
-
-    <record id="chart224010100" model="account.account.template">
-        <field name="code">224010100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Pożyczki otrzymane</field>
-    </record>
-
-    <record id="chart224010200" model="account.account.template">
-        <field name="code">224010200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Pożyczki udzielone</field>
-    </record>
-
-    <record id="chart224020000" model="account.account.template">
-        <field name="code">224020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozliczenie niedoborów i nadwyżek</field>
-    </record>
-
-    <record id="chart224020100" model="account.account.template">
-        <field name="code">224020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie niedoborów</field>
-    </record>
-
-    <record id="chart224020200" model="account.account.template">
-        <field name="code">224020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozliczenie nadwyżek</field>
-    </record>
-
-    <record id="chart224030000" model="account.account.template">
-        <field name="code">224030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozrachunki związane z kapitałem zakładowym</field>
-    </record>
-
-
-    <record id="chart224030100" model="account.account.template">
-        <field name="code">224030100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu wpłat na kapitał zakładowy</field>
-    </record>
-
-    <record id="chart224030200" model="account.account.template">
-        <field name="code">224030200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu wkładów niepieniężnych na kapitał zakładowy</field>
-    </record>
-
-    <record id="chart224030300" model="account.account.template">
-        <field name="code">224030300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu podwyższenia kapitału ze środków własnych spółki</field>
-    </record>
-
-    <record id="chart224030400" model="account.account.template">
-        <field name="code">224030400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu umorzenia udziałów własnych</field>
-    </record>
-
-    <record id="chart224050000" model="account.account.template">
-        <field name="code">224050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki wewnątrzzakładowe</field>
-    </record>
-
-    <record id="chart224060000" model="account.account.template">
-        <field name="code">224060000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Należności dochodzone na drodze sądowej</field>
-    </record>
-
-
-    <record id="chart224070000" model="account.account.template">
-        <field name="code">224070000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu dywidend</field>
-    </record>
-
-    <record id="chart224080000" model="account.account.template">
-        <field name="code">224080000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Rozrachunki z tytułu dopłat i zwrotu dopłat</field>
-    </record>
-
-    <record id="chart224090000" model="account.account.template">
-        <field name="code">224090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart224000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Pozostałe rozrachunki</field>
-    </record>
-
-    <record id="chart228000000" model="account.account.template">
-        <field name="code">228000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Odpisy aktualizujące rozrachunki</field>
-    </record>
-
-    <record id="chart229000000" model="account.account.template">
-        <field name="code">229000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart200000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozrachunki pozabilansowe</field>
-    </record>
-
-    <record id="chart229010000" model="account.account.template">
-        <field name="code">229010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart229000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Należności warunkowe</field>
-    </record>
-
-    <record id="chart229020000" model="account.account.template">
-        <field name="code">229020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart229000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Zobowiązania warunkowe</field>
-    </record>
-
-    <record id="chart229030000" model="account.account.template">
-        <field name="code">229030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart229000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Weksle obce dyskontowane lub indosowane</field>
-    </record>
-
-    <record id="chart300000000" model="account.account.template">
-        <field name="code">300000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Materiały i towary</field>
-    </record>
-
-    <record id="chart330000000" model="account.account.template">
-        <field name="code">330000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart300000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozliczenie zakupu</field>
-    </record>
-
-    <record id="chart330010000" model="account.account.template">
-        <field name="code">330010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rozliczenie zakupu materiałów</field>
-    </record>
-
-    <record id="chart330020000" model="account.account.template">
-        <field name="code">330020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rozliczenie zakupu towarów</field>
-    </record>
-
-    <record id="chart330030000" model="account.account.template">
-        <field name="code">330030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rozliczenie zakupu usług obcych</field>
-    </record>
-
-    <record id="chart330040000" model="account.account.template">
-        <field name="code">330040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rozliczenie zakupu składników aktywów trwałych</field>
-    </record>
-
-
-    <record id="chart330050000" model="account.account.template">
-        <field name="code">330050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Rozliczenie wartości materiałów i towarów w drodze</field>
-    </record>
-
-    <record id="chart330060000" model="account.account.template">
-        <field name="code">330060000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Wartości dostaw niefakturowanych</field>
-    </record>
-
-
-    <record id="chart330070000" model="account.account.template">
-        <field name="code">330070000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Opłaty manipulacyjne policzone przez Urząd Celny</field>
-    </record>
-
-    <record id="chart330080000" model="account.account.template">
-        <field name="code">330080000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Niedobory, szkody i nadwyżki w transporcie</field>
-    </record>
-
-    <record id="chart330090000" model="account.account.template">
-        <field name="code">330090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart330000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Reklamacje faktur dostawców</field>
-    </record>
-
-    <record id="chart331000000" model="account.account.template">
-        <field name="code">331000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart300000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Materiały i opakowania</field>
-    </record>
-
-    <record id="chart331010000" model="account.account.template">
-        <field name="code">331010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart331000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Materiały</field>
-    </record>
-
-    <record id="chart331060000" model="account.account.template">
-        <field name="code">331060000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart331000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Opakowania</field>
-    </record>
-
-    <record id="chart331090000" model="account.account.template">
-        <field name="code">331090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart331000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Materiały w przerobie</field>
-    </record>
-
-    <record id="chart333000000" model="account.account.template">
-        <field name="code">333000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart300000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Towary</field>
-    </record>
-
-    <record id="chart333010000" model="account.account.template">
-        <field name="code">333010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart333000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Towary w hurcie</field>
-    </record>
-
-    <record id="chart333020000" model="account.account.template">
-        <field name="code">333020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart333000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Towary w detalu</field>
-    </record>
-
-    <record id="chart333030000" model="account.account.template">
-        <field name="code">333030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart333000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Towary w zakładach gastronomicznych</field>
-    </record>
-
-    <record id="chart333040000" model="account.account.template">
-        <field name="code">333040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart333000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Towary skupu</field>
-    </record>
-    <record id="chart333080000" model="account.account.template">
-        <field name="code">333080000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart333000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Towary poza jednostką</field>
-    </record>
-    <record id="chart333090000" model="account.account.template">
-        <field name="code">333090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart333000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Nieruchomości i prawa majątkowe przeznaczone do obrotu</field>
-    </record>
-
-    <record id="chart334000000" model="account.account.template">
-        <field name="code">334000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart300000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odchylenia od cen ewidencyjnych materiałów i towarów</field>
-    </record>
-
-    <record id="chart334010000" model="account.account.template">
-        <field name="code">334010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych materiałów</field>
-    </record>
-
-    <record id="chart334020000" model="account.account.template">
-        <field name="code">334020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odchylenia od cen ewidencyjnych towarów</field>
-    </record>
-
-    <record id="chart334020100" model="account.account.template">
-        <field name="code">334020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych towarów w hurcie</field>
-    </record>
-
-    <record id="chart334020200" model="account.account.template">
-        <field name="code">334020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych towarów w detalu</field>
-    </record>
-
-    <record id="chart334020300" model="account.account.template">
-        <field name="code">334020300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych towarów w zakładach gastronomicznych</field>
-    </record>
-
-    <record id="chart334020400" model="account.account.template">
-        <field name="code">334020400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych towarów skupu</field>
-    </record>
-
-    <record id="chart334060000" model="account.account.template">
-        <field name="code">334060000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych opakowań</field>
-    </record>
-
-    <record id="chart334070000" model="account.account.template">
-        <field name="code">334070000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart334000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia z tytułu aktualizacji wartości zapasów materiałów i towarów</field>
-    </record>
-
-    <record id="chart339000000" model="account.account.template">
-        <field name="code">339000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart300000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Zapasy obce</field>
-    </record>
-
-    <record id="chart400000000" model="account.account.template">
-        <field name="code">400000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty według rodzajów i ich rozliczenie</field>
-    </record>
-
-    <record id="chart440000000" model="account.account.template">
-        <field name="code">440000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart400000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty według rodzajów</field>
-    </record>
-
-    <record id="chart440010000" model="account.account.template">
-        <field name="code">440010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Zużycie materiałów i energii</field>
-    </record>
-
-    <record id="chart440010100" model="account.account.template">
-        <field name="code">440010100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Zużycie surowców do wytwarzania produktów</field>
-    </record>
-
-    <record id="chart440010200" model="account.account.template">
-        <field name="code">440010200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Zużycie energii</field>
-    </record>
-
-    <record id="chart440010300" model="account.account.template">
-        <field name="code">440010300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Zużycie paliwa do środków transportu</field>
-    </record>
-
-    <record id="chart440010400" model="account.account.template">
-        <field name="code">440010400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Zużycie materiałów biurowych</field>
-    </record>
-
-    <record id="chart440010900" model="account.account.template">
-        <field name="code">440010900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Zużycie innych materiałów</field>
-    </record>
-
-    <record id="chart440020000" model="account.account.template">
-        <field name="code">440020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Usługi obce</field>
-    </record>
-
-    <record id="chart440020100" model="account.account.template">
-        <field name="code">440020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Usługi celne</field>
-    </record>
-
-    <record id="chart440020200" model="account.account.template">
-        <field name="code">440020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Usługi telekomunikacyjne</field>
-    </record>
-
-    <record id="chart440020300" model="account.account.template">
-        <field name="code">440020300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Usługi pocztowe</field>
-    
-    </record>
-
-    <record id="chart440020400" model="account.account.template">
-        <field name="code">440020400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Usługi kurierskie i transportowe</field>
-    
-    </record>
-
-    <record id="chart440020500" model="account.account.template">
-        <field name="code">440020500</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Analizy sanitarne</field>
-    
-    </record>
-
-    <record id="chart440020600" model="account.account.template">
-        <field name="code">440020600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Usługi graficzne i drukarskie</field>
-    </record>
-
-    <record id="chart440020700" model="account.account.template">
-        <field name="code">440020700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Usługi remontowe</field>
-    </record>
-
-    <record id="chart440020900" model="account.account.template">
-        <field name="code">440020900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Pozostałe usługi</field>
-    </record>
-
-    <record id="chart440030000" model="account.account.template">
-        <field name="code">440030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Podatki i opłaty</field>
-    </record>
-    <record id="chart440030100" model="account.account.template">
-        <field name="code">440030100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Podatek od nieruchomości</field>
-    </record>
-
-    <record id="chart440030200" model="account.account.template">
-        <field name="code">440030200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Podatek od środków transportowych</field>
-    </record>
-
-    <record id="chart440030300" model="account.account.template">
-        <field name="code">440030300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Podatek akcyzowy</field>
-    </record>
-
-    <record id="chart440030400" model="account.account.template">
-        <field name="code">440030400</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">VAT niepodlegający odliczeniu</field>
-    </record>
-
-    <record id="chart440030500" model="account.account.template">
-        <field name="code">440030500</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Opłaty i prowizje bankowe</field>
-    </record>
-
-    <record id="chart440030600" model="account.account.template">
-        <field name="code">440030600</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Opłaty sądowe, prawnicze i notarialne</field>
-    </record>
-
-    <record id="chart440030700" model="account.account.template">
-        <field name="code">440030700</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Opłaty skarbowe</field>
-    </record>
-
-    <record id="chart440030800" model="account.account.template">
-        <field name="code">440030800</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koncesje</field>
-    </record>
-
-    <record id="chart440030900" model="account.account.template">
-        <field name="code">440030900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440030000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Pozostałe podatki i opłaty</field>
-    </record>
-
-    <record id="chart440040000" model="account.account.template">
-        <field name="code">440040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Wynagrodzenia</field>
-    </record>
-
-    <record id="chart440040100" model="account.account.template">
-        <field name="code">440040100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440040000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wynagrodzenia pracowników</field>
-    </record>
-
-    <record id="chart440040200" model="account.account.template">
-        <field name="code">440040200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440040000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wynagrodzenia osób doraźnie zatrudnionych</field>
-    </record>
-
-    <record id="chart440050000" model="account.account.template">
-        <field name="code">440050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Ubezpieczenia społeczne i inne świadczenia</field>
-    </record>
-
-    <record id="chart440050100" model="account.account.template">
-        <field name="code">440050100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Składki na ubezpieczenia społeczne, FP, FGŚP</field>
-    </record>
-
-    <record id="chart440050200" model="account.account.template">
-        <field name="code">440050200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Odpisy na zakładowy fundusz świadczeń socjalnych lub świadczenia urlopowe</field>
-    </record>
-
-    <record id="chart440050900" model="account.account.template">
-        <field name="code">440050900</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart440050000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Pozostałe świadczenia</field>
-    </record>
-
-
-    <record id="chart441000000" model="account.account.template">
-        <field name="code">441000000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart400000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Świadczenia na rzecz pracowników</field>
-    
-    </record>
-
-    <record id="chart442000000" model="account.account.template">
-        <field name="code">442000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart400000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Amortyzacja</field>
-    
-    </record>
-
-    <record id="chart443000000" model="account.account.template">
-        <field name="code">443000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart400000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Pozostałe koszty rodzajowe</field>
-    
-    </record>
-
-    <record id="chart449000000" model="account.account.template">
-        <field name="code">449000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart400000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozliczenie kosztów</field>
-    
-    </record>
-
-    <record id="chart449010000" model="account.account.template">
-        <field name="code">449010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart449000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Nie podlegające rozliczeniu w czasie</field>
-    
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-
-    <record id="chart449020000" model="account.account.template">
-        <field name="code">449020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart449000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Przypadające na przyszłe okresy</field>
-    
-    </record>
-
-    <record id="chart449030000" model="account.account.template">
-        <field name="code">449030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart449000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty zgromadzone</field>
-    
-    </record>
-
-    <record id="chart449040000" model="account.account.template">
-        <field name="code">449040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart449000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty nie wliczane do wartości sprzedaży</field>
-    
-    </record>
-
-    <record id="chart500000000" model="account.account.template">
-        <field name="code">500000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty według typów działalności i ich rozliczenie</field>
-    </record>
-
-    <record id="chart550000000" model="account.account.template">
-        <field name="code">550000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart500000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty działalności podstawowej-produkcyjnej</field>
-    </record>
-
-    <record id="chart550010000" model="account.account.template">
-        <field name="code">550010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart550000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Rozliczone koszty działalności</field>
-    </record>
-
-    <record id="chart550020000" model="account.account.template">
-        <field name="code">550020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart550000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty nie zakończonych długotrwałych usług</field>
-    </record>
-
-    <record id="chart550030000" model="account.account.template">
-        <field name="code">550030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart550000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Straty związane z wykonaniem długotrwałych usług</field>
-    </record>
-
-    <record id="chart550040000" model="account.account.template">
-        <field name="code">5500400000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart550000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty utrzymania hurtowni</field>
-    </record>
-
-    <record id="chart552000000" model="account.account.template">
-        <field name="code">552000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart500000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty działalności podstawowej-handlowej</field>
-    </record>
-
-    <record id="chart552010000" model="account.account.template">
-        <field name="code">552010000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart552000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty utrzymania punktów sprzedaży detalicznej</field>
-    </record>
-
-    <record id="chart552030000" model="account.account.template">
-        <field name="code">552030000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart552000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty sprzedaży wyrobów</field>
-    </record>
-
-    <record id="chart553000000" model="account.account.template">
-        <field name="code">553000000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart500000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty działalności pomocniczej</field>
-    </record>
-
-    <record id="chart553010000" model="account.account.template">
-        <field name="code">553010000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart553000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Świadczenia usług transportowych</field>
-    </record>
-
-    <record id="chart553020000" model="account.account.template">
-        <field name="code">553020000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart553000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Pozostałe koszty</field>
-    </record>
-
-    <record id="chart555000000" model="account.account.template">
-        <field name="code">555000000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart500000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty zarządu</field>
-    </record>
-
-    <record id="chart555010000" model="account.account.template">
-        <field name="code">555010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart555000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszty zarządzania jednostką</field>
-    </record>
-
-    <record id="chart555020000" model="account.account.template">
-        <field name="code">555020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart555000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Świadczenia usług na potrzeby reprezentacji i reklamy</field>
-    </record>
-
-    <record id="chart558000000" model="account.account.template">
-        <field name="code">558000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart500000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Rozliczenie kosztów działalności</field>
-    </record>
-
-    <record id="chart600000000" model="account.account.template">
-        <field name="code">600000000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Produkty i rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart660000000" model="account.account.template">
-        <field name="code">660000000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart600000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Produkty i półprodukty</field>
-    </record>
-
-    <record id="chart660010000" model="account.account.template">
-        <field name="code">660010000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart660000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Produkty gotowe</field>
-    
-    </record>
-
-    <record id="chart660010100" model="account.account.template">
-        <field name="code">660010100</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart660010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Produkty gotowe w magazynie</field>
-    
-    </record>
-
-    <record id="chart660010200" model="account.account.template">
-        <field name="code">660010200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart660010000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Produkty gotowe poza jednostką</field>
-    </record>
-
-    <record id="chart660020000" model="account.account.template">
-        <field name="code">660020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart660000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Półprodukty</field>
-    </record>
-
-    <record id="chart662000000" model="account.account.template">
-        <field name="code">662000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart600000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Odchylenia od cen ewidencyjnych produktów</field>
-    </record>
-
-    <record id="chart662010000" model="account.account.template">
-        <field name="code">662010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart662000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia od cen ewidencyjnych produktów</field>
-    </record>
-
-    <record id="chart662020000" model="account.account.template">
-        <field name="code">662020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart662000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_asset"/>
-        <field name="name">Odchylenia z tytułu aktualizacji wartości zapasów produktów</field>
-    </record>
-
-    <record id="chart664000000" model="account.account.template">
-        <field name="code">664000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart600000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozliczenia międzyokresowe kosztów</field>
-    </record>
-
-    <record id="chart664010000" model="account.account.template">
-        <field name="code">664010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart664000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Czynne rozliczenia międzyokresowe kosztów</field>
-    </record>
-
-    <record id="chart664020000" model="account.account.template">
-        <field name="code">664020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart664000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Bierne rozliczenia międzyokresowe kosztów</field>
-    </record>
-
-    <record id="chart665000000" model="account.account.template">
-        <field name="code">665000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart600000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart665010000" model="account.account.template">
-        <field name="code">665010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart665000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Aktywa z tytułu odroczonego podatku dochodowego</field>
-    </record>
-
-    <record id="chart665020000" model="account.account.template">
-        <field name="code">665020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart665000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_cash"/>
-        <field name="name">Inne rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart700000000" model="account.account.template">
-        <field name="code">700000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Przychody i koszty związane z ich osiągnięciem</field>
-    </record>
-
-    <record id="chart770000000" model="account.account.template">
-        <field name="code">770000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Sprzedaż produktów</field>
-    </record>
-
-    <record id="chart770010000" model="account.account.template">
-        <field name="code">770010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż produktów na kraj</field>
-    </record>
-
-    <record id="chart770020000" model="account.account.template">
-        <field name="code">770020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż produktów na eksport</field>
-    </record>
-
-    <record id="chart770030000" model="account.account.template">
-        <field name="code">770030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż usług na kraj</field>
-    </record>
-
-    <record id="chart770040000" model="account.account.template">
-        <field name="code">770040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż usług na eksport</field>
-    </record>
-
-    <record id="chart770100000" model="account.account.template">
-        <field name="code">770100000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty sprzedanych produktów</field>
-    
-    </record>
-
-    <record id="chart770110000" model="account.account.template">
-        <field name="code">770110000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt własny sprzedaży produktów na kraj</field>
-    </record>
-
-    <record id="chart770120000" model="account.account.template">
-        <field name="code">770120000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart770100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt własny sprzedaży produktów na eksport</field>
-    </record>
-
-    <record id="chart770130000" model="account.account.template">
-        <field name="code">770130000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt własny sprzedaży usług na kraj</field>
-    </record>
-
-    <record id="chart770140000" model="account.account.template">
-        <field name="code">770140000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart770100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt własny sprzedaży usług na eksport</field>
-    </record>
-
-    <record id="chart773000000" model="account.account.template">
-        <field name="code">773000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Sprzedaż towarów</field>
-    </record>
-
-    <record id="chart773010000" model="account.account.template">
-        <field name="code">773010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart773000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż hurtowa towarów</field>
-    </record>
-
-    <record id="chart773020000" model="account.account.template">
-        <field name="code">773020000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart773000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż detaliczna towarów</field>
-    
-    </record>
-
-    <record id="chart773030000" model="account.account.template">
-        <field name="code">773030000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart773000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż wysyłkowa towarów</field>
-    </record>
-
-    <record id="chart773040000" model="account.account.template">
-        <field name="code">773040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart773000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Prowizja komisowa</field>
-    </record>
-
-    <record id="chart773100000" model="account.account.template">
-        <field name="code">773100000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Wartość sprzedanych towarów w cenach zakupu</field>
-    
-    </record>
-
-    <record id="pl_a_expense" model="account.account.template">
-        <field name="code">773110000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart773100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość sprzedanych towarów w sprzedaży hurtowej</field>
-    </record>
-
-    <record id="chart773120000" model="account.account.template">
-        <field name="code">773120000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart773100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość sprzedanych towarów w sprzedaży detalicznej</field>
-    
-    </record>
-
-    <record id="chart773130000" model="account.account.template">
-        <field name="code">773130000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart773100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość sprzedanych towarów w sprzedaży wysyłkowej</field>
-    </record>
-
-    <record id="chart773140000" model="account.account.template">
-        <field name="code">773140000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart773100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Prowizja komisowa</field>
-    </record>
-
-    <record id="chart774000000" model="account.account.template">
-        <field name="code">774000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Sprzedaż materiałów i opakowań</field>
-    </record>
-
-    <record id="chart774010000" model="account.account.template">
-        <field name="code">774010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart774000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż materiałów</field>
-    </record>
-
-    <record id="chart774020000" model="account.account.template">
-        <field name="code">774020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart774000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż opakowań</field>
-    </record>
-
-    <record id="chart774030000" model="account.account.template">
-        <field name="code">774030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart774000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Sprzedaż odpadów</field>
-    </record>
-
-    <record id="chart774100000" model="account.account.template">
-        <field name="code">774100000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Wartość sprzedanych materiałów i opakowań</field>
-    </record>
-
-    <record id="chart774110000" model="account.account.template">
-        <field name="code">774110000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart774100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość w cenach zakupu sprzedanych materiałów</field>
-    </record>
-
-    <record id="chart774120000" model="account.account.template">
-        <field name="code">774120000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart774100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość w cenach zakupu sprzedanych opakowań</field>
-    
-    </record>
-
-    <record id="chart774130000" model="account.account.template">
-        <field name="code">774130000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart774100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość w cenach zakupu sprzedanych odpadów</field>
-    </record>
-
-    <record id="chart775000000" model="account.account.template">
-        <field name="code">775000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Przychody finansowe</field>
-    </record>
-
-    <record id="chart775010000" model="account.account.template">
-        <field name="code">775010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Kwoty należne ze sprzedaży aktywów finansowych</field>
-    </record>
-
-    <record id="chart775020000" model="account.account.template">
-        <field name="code">775020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Kwoty należne z tytułu dywidend</field>
-    </record>
-
-    <record id="chart775030000" model="account.account.template">
-        <field name="code">775030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Otrzymane odsetki</field>
-    </record>
-
-    <record id="chart775040000" model="account.account.template">
-        <field name="code">775040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Przychody ze zbycia inwestycji</field>
-    </record>
-
-    <record id="chart775050000" model="account.account.template">
-        <field name="code">775050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Aktualizacja wartości inwestycji-przychody</field>
-    </record>
-
-    <record id="chart775060000" model="account.account.template">
-        <field name="code">775060000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Dodatnie różnice kursu walut</field>
-    </record>
-
-    <record id="chart775070000" model="account.account.template">
-        <field name="code">775070000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Pozostałe przychody finansowe</field>
-    
-    </record>
-
-    <record id="chart775100000" model="account.account.template">
-        <field name="code">775100000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszty finansowe</field>
-    </record>
-
-    <record id="chart775110000" model="account.account.template">
-        <field name="code">775110000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość sprzedanych inwestycji</field>
-    
-    </record>
-
-    <record id="chart775120000" model="account.account.template">
-        <field name="code">775120000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart775100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Odpisy z tytułu utraty wartości inwestycji-koszty</field>
-    
-    </record>
-
-    <record id="chart775130000" model="account.account.template">
-        <field name="code">775130000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Odsetki zapłacone</field>
-    </record>
-
-    <record id="pl_a_pay" model="account.account.template">
-        <field name="code">775140000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Ujemne różnice kursu walut</field>
-    </record>
-
-    <record id="chart775190000" model="account.account.template">
-        <field name="code">775190000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart775100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Pozostałe koszty finansowe</field>
-    </record>
-
-    <record id="chart776000000" model="account.account.template">
-        <field name="code">776000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe przychody operacyjne</field>
-    </record>
-
-    <record id="chart776010000" model="account.account.template">
-        <field name="code">776010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Przychody ze zbycia niefinansowych aktywów trwałych</field>
-    </record>
-
-    <record id="chart776020000" model="account.account.template">
-        <field name="code">776020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Otrzymane dotacje</field>
-    </record>
-
-    <record id="chart776030000" model="account.account.template">
-        <field name="code">776030000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Przychody z usług socjalnych</field>
-    </record>
-
-    <record id="chart776040000" model="account.account.template">
-        <field name="code">776040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Przychody ze wzrostu wartości niefinansowych aktywów trwałych</field>
-    </record>
-
-    <record id="chart776090000" model="account.account.template">
-        <field name="code">776090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Inne pozostałe przychody operacyjne</field>
-    </record>
-
-    <record id="chart776100000" model="account.account.template">
-        <field name="code">776100000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe koszty operacyjne</field>
-    </record>
-
-    <record id="chart776110000" model="account.account.template">
-        <field name="code">776110000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Wartość sprzedanych niefinansowych aktywów trwałych</field>
-    </record>
-
-    <record id="chart776120000" model="account.account.template">
-        <field name="code">776120000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Dotacje przekazane</field>
-    </record>
-
-    <record id="chart776130000" model="account.account.template">
-        <field name="code">776130000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Odpisy z tytułu utraty wartości aktywów niefinansowych</field>
-    </record>
-
-    <record id="chart776140000" model="account.account.template">
-        <field name="code">776140000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart776100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Inne pozostałe koszty operacyjne</field>
-    </record>
-
-    <record id="chart777000000" model="account.account.template">
-        <field name="code">777000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Zyski nadzwyczajne</field>
-    </record>
-
-    <record id="chart777100000" model="account.account.template">
-        <field name="code">777100000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Straty nadzwyczajne</field>
-    </record>
-
-    <record id="chart779000000" model="account.account.template">
-        <field name="code">779000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Obroty wewnętrzne</field>
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-
-    <record id="chart779010000" model="account.account.template">
-        <field name="code">779010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Koszt wyrobów własnej produkcji wydanych do własnych sklepów</field>
-    </record>
-
-    <record id="chart779020000" model="account.account.template">
-        <field name="code">779020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Świadczenia na rzecz środków trwałych w budowie</field>
-    </record>
-
-    <record id="chart779040000" model="account.account.template">
-        <field name="code">779040000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Koszt niedoborów produktów</field>
-    </record>
-
-    <record id="chart779050000" model="account.account.template">
-        <field name="code">779050000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_income"/>
-        <field name="name">Koszt zaniechania określonego rodzaju działalności</field>
-    </record>
-
-    <record id="chart779100000" model="account.account.template">
-        <field name="code">779100000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart700000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Koszt obrotów wewnętrznych</field>
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-
-    <record id="chart779110000" model="account.account.template">
-        <field name="code">779110000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt wytworzenia wyrobów gotowych wydanych do własnych sklepów</field>
-    </record>
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-    <record id="chart779120000" model="account.account.template">
-        <field name="code">779120000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt wytworzenia świadczeń na rzecz środków trwałych w budowie</field>
-    </record>
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-    <record id="chart779130000" model="account.account.template">
-        <field name="code">779130000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt wytworzenia zakończonych prac rozwojowych</field>
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-    <record id="chart779140000" model="account.account.template">
-        <field name="code">779140000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart779100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt wytworzenia produktów uznanych za niedobory</field>
-    </record>
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-    <record id="chart779150000" model="account.account.template">
-        <field name="code">779150000</field>
-        <field name="reconcile" eval="False"/>    
-        <field name="parent_id" ref="chart779100000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_expense"/>
-        <field name="name">Koszt zaniechania określonego rodzaju działalności</field>
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-    <record id="chart800000000" model="account.account.template">
-        <field name="code">800000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart0"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Kapitały własne i wynik finansowy</field>
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-    <record id="chart880000000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Kapitał podstawowy</field>
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-    <record id="chart881000000" model="account.account.template">
-        <field name="code">881000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe kapitały i fundusze</field>
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-    <record id="chart881100000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart881000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Kapitał zapasowy</field>
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-    <record id="chart881200000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart881000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Kapitał rezerwowy</field>
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-    <record id="chart881300000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart881000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Kapitał z aktualizacji wyceny</field>
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-    <record id="chart881400000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart881000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Kapitały wydzielone w jednostce statutowej i zakładach (oddziałach) samodzielnie sporządzających bilans</field>
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-
-    <record id="chart882000000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Rozliczenia wyniku finansowego</field>
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-
-    <record id="chart883000000" model="account.account.template">
-        <field name="code">883000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rezerwy</field>
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-
-    <record id="chart883010000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Rezerwa z tytułu odroczonego podatku dochodowego</field>
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-
-    <record id="chart883020000" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rezerwa na świadczenia</field>
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-    <record id="chart883020100" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Rezerwa długoterminowa na świadczenia emerytalne i podobne</field>
-    </record>
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-    <record id="chart883020200" model="account.account.template">
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-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Rezerwa krótkoterminowa na świadczenia emerytalne i podobne</field>
-    </record>
-
-    <record id="chart883090000" model="account.account.template">
-        <field name="code">883090000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Pozostałe rezerwy</field>
-    </record>
-
-    <record id="chart883090100" model="account.account.template">
-        <field name="code">883090100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883090000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Pozostałe rezerwy długoterminowe</field>
-    </record>
-
-    <record id="chart883090200" model="account.account.template">
-        <field name="code">883090200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart883090000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Pozostałe rezerwy krótkoterminowe</field>
-    </record>
-
-    <record id="chart884000000" model="account.account.template">
-        <field name="code">884000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart884010000" model="account.account.template">
-        <field name="code">884010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart884000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Ujemna wartość firmy</field>
-    </record>
-
-    <record id="chart884020000" model="account.account.template">
-        <field name="code">884020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart884000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Inne rozliczenia międzyokresowe</field>
-    </record>
-
-    <record id="chart884020100" model="account.account.template">
-        <field name="code">884020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart884020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Inne rozliczenia międzyokresowe długoterminowe</field>
-    </record>
-
-    <record id="chart884020200" model="account.account.template">
-        <field name="code">884020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart884020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Inne rozliczenia międzyokresowe krótkoterminowe</field>
-    </record>
-
-    <record id="chart885000000" model="account.account.template">
-        <field name="code">885000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Fundusze specjalne</field>
-    </record>
-
-    <record id="chart885010000" model="account.account.template">
-        <field name="code">885010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart885000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Zakładowy fundusz świadczeń socjalnych</field>
-    </record>
-
-    <record id="chart885020000" model="account.account.template">
-        <field name="code">885020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart885000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Inne fundusze specjalne</field>
-    </record>
-
-    <record id="chart885020100" model="account.account.template">
-        <field name="code">885020100</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart885020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Zakładowy fundusz rehabilitacji osób niepełnosprawnych</field>
-    </record>
-
-    <record id="chart885020200" model="account.account.template">
-        <field name="code">885020200</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart885020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Fundusz nagród</field>
-    </record>
-
-    <record id="chart885020300" model="account.account.template">
-        <field name="code">885020300</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart885020000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Fundusz na remont zasobów mieszkaniowych</field>
-    </record>
-
-    <record id="chart886000000" model="account.account.template">
-        <field name="code">886000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Wynik finansowy</field>
-    </record>
-
-    <record id="chart887000000" model="account.account.template">
-        <field name="code">887000000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart800000000"/>
-        <field name="type">view</field>
-        <field name="user_type" ref="account_type_view"/>
-        <field name="name">Podatek dochodowy i inne obowiązkowe obciążenia wyniku finansowego</field>
-    </record>
-
-    <record id="chart887010000" model="account.account.template">
-        <field name="code">887010000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart887000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Podatek dochodowy od osób prawnych</field>
-    </record>
-
-    <record id="chart887020000" model="account.account.template">
-        <field name="code">887020000</field>
-        <field name="reconcile" eval="False"/>
-        <field name="parent_id" ref="chart887000000"/>
-        <field name="type">other</field>
-        <field name="user_type" ref="account_type_tax"/>
-        <field name="name">Inne obowiązkowe obciążenia wyniku finansowego</field>
-    </record>
-
-    <!-- Chart template -->
-    <record id="pl_chart_template" model="account.chart.template">
-        <field name="name">Polska - Plan kont</field>
-        <field name="account_root_id" ref="chart0"/>
-        <field name="tax_code_root_id" ref="vat_code_tax"/>
-        <field name="bank_account_view_id" ref="chart113010000"/>
-        <field name="property_account_receivable" ref="chart220000000"/>
-        <field name="property_account_payable" ref="chart221000000"/>
-        <field name="property_account_expense_categ" ref="chart330020000"/>
-        <field name="property_account_income_categ" ref="chart773010000"/>
-        <field name="currency_id" ref="base.PLN"/>
+    <record model="account.account.type" id="account_type_nonbalance">
+      <field name="name">Pozabilansowe</field>
+      <field name="code">nonbalance</field>
+      <field name="close_method">none</field>
     </record>
-    
+        
+        
+        <!-- Account Templates -->
+        
+        <record id="chart0" model="account.account.template">
+                <field name="code">0</field>
+                <field name="name">Plan kont</field>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+        </record>
+        
+        <record id="chartZ0000000" model="account.account.template">
+                <field name="code">Z0-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Aktywa Trwałe</field>
+        </record>
+
+        <record id="chart01000000" model="account.account.template">
+                <field name="code">01-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Środki Trwałe</field>
+        </record>
+
+        <record id="chart01010000" model="account.account.template">
+                <field name="code">01-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart01000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Grunty własne i prawa wieczystego użytkowania gruntów</field>
+        </record>
+
+        <record id="chart01020000" model="account.account.template">
+                <field name="code">01-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart01000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Budynki, lokale i obiekty inżynierii lądowej i wodnej</field>
+        </record>
+
+        <record id="chart01030000" model="account.account.template">
+                <field name="code">01-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart01000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Urządzenia techniczne i maszyny</field>
+        </record>
+
+        <record id="chart01040000" model="account.account.template">
+                <field name="code">01-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart01000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Środki transportu</field>
+        </record>
+
+        <record id="chart01050000" model="account.account.template">
+                <field name="code">01-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart01000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne środki trwałe</field>
+        </record>
+
+        <record id="chart02000000" model="account.account.template">
+                <field name="code">02-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Wartości niematerialne i prawne</field>
+        </record>
+
+        <record id="chart02010000" model="account.account.template">
+                <field name="code">02-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart02000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Koszty zakończonych prac rozwojowych</field>
+        </record>
+
+        <record id="chart02020000" model="account.account.template">
+                <field name="code">02-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart02000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Nabyta wartość firmy</field>
+        </record>
+
+        <record id="chart02080000" model="account.account.template">
+                <field name="code">02-080-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart02000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne wartości niematerialne i prawne</field>
+        </record>
+
+        <record id="chart02090000" model="account.account.template">
+                <field name="code">02-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart02000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Zaliczki na wartości niematerialne i prawne</field>
+        </record>
+
+        <record id="chart03000000" model="account.account.template">
+                <field name="code">03-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Długoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart03010000" model="account.account.template">
+                <field name="code">03-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">W jednostkach powiązanych</field>
+        </record>
+
+        <record id="chart03010100" model="account.account.template">
+                <field name="code">03-010-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udziały lub akcje</field>
+        </record>
+
+        <record id="chart03010200" model="account.account.template">
+                <field name="code">03-010-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne papiery wartościowe</field>
+        </record>
+
+        <record id="chart03010300" model="account.account.template">
+                <field name="code">03-010-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udzielone pożyczki</field>
+        </record>
+
+        <record id="chart03010400" model="account.account.template">
+                <field name="code">03-010-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne długoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart03020000" model="account.account.template">
+                <field name="code">03-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">W pozostałych jednostkach</field>
+        </record>
+
+        <record id="chart03020100" model="account.account.template">
+                <field name="code">03-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udziały lub akcje</field>
+        </record>
+
+        <record id="chart03020200" model="account.account.template">
+                <field name="code">03-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne papiery wartościowe</field>
+        </record>
+
+        <record id="chart03020300" model="account.account.template">
+                <field name="code">03-020-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udzielone pożyczki</field>
+        </record>
+
+        <record id="chart03020400" model="account.account.template">
+                <field name="code">03-020-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne długoterminowe aktywa finansowe</field>
+        </record>
+        <record id="chart03050000" model="account.account.template">
+                <field name="code">03-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odpisy aktualizujące długoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart03050100" model="account.account.template">
+                <field name="code">03-050-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udziały lub akcje</field>
+        </record>
+
+        <record id="chart03050200" model="account.account.template">
+                <field name="code">03-050-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne papiery wartościowe</field>
+        </record>
+
+        <record id="chart03050300" model="account.account.template">
+                <field name="code">03-050-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udzielone pożyczki</field>
+        </record>
+
+        <record id="chart03050400" model="account.account.template">
+                <field name="code">03-050-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne długoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart03090000" model="account.account.template">
+                <field name="code">03-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Inne inwestycje długoterminowe</field>
+        </record>
+
+        <record id="chart03090100" model="account.account.template">
+                <field name="code">03-090-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart03090000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne rodzaje długoterminowych aktywów finansowych</field>
+        </record>
+
+        <record id="chart04000000" model="account.account.template">
+                <field name="code">04-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Inwestycje w nieruchomości i prawa</field>
+        </record>
+
+        <record id="chart04010000" model="account.account.template">
+                <field name="code">04-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart04000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Nieruchomości</field>
+        </record>
+
+        <record id="chart04020000" model="account.account.template">
+                <field name="code">04-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart04000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Wartości niematerialne i prawne</field>
+        </record>
+
+        <record id="chart05000000" model="account.account.template">
+                <field name="code">05-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Długoterminowe rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chart05010000" model="account.account.template">
+                <field name="code">05-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart05000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Aktywa z tytułu odroczonego podatku dochodowego</field>
+        </record>
+
+        <record id="chart05020000" model="account.account.template">
+                <field name="code">05-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart05000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chart06000000" model="account.account.template">
+                <field name="code">06-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Należności długoterminowe</field>
+        </record>
+
+        <record id="chart06010000" model="account.account.template">
+                <field name="code">06-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart06000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Od jednostek powiązanych</field>
+        </record>
+
+        <record id="chart06020000" model="account.account.template">
+                <field name="code">06-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart06000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Od pozostałych jednostek</field>
+        </record>
+
+        <record id="chart07000000" model="account.account.template">
+                <field name="code">07-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odpisy umorzeniowe środków trwałych oraz wartości niematerialnych i prawnych</field>
+        </record>
+
+        <record id="chart07010000" model="account.account.template">
+                <field name="code">07-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odpisy umorzeniowe środków trwałych</field>
+        </record>
+
+        <record id="chart07010100" model="account.account.template">
+                <field name="code">07-010-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe wartości gruntów i prawa wieczystego użytkowania gruntów</field>
+        </record>
+
+        <record id="chart07010200" model="account.account.template">
+                <field name="code">07-010-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe budynków, lokali i obiektów inżynierii lądowej i wodnej</field>
+        </record>
+
+        <record id="chart07010300" model="account.account.template">
+                <field name="code">07-010-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe urządzeń technicznych i maszyn</field>
+        </record>
+
+        <record id="chart07010400" model="account.account.template">
+                <field name="code">07-010-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe środków transportu</field>
+        </record>
+
+        <record id="chart07010500" model="account.account.template">
+                <field name="code">07-010-500</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe innych środków trwałych</field>
+        </record>
+
+        <record id="chart07010900" model="account.account.template">
+                <field name="code">07-010-900</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe ulepszeń obcych środków trwałych</field>
+        </record>
+
+        <record id="chart07020000" model="account.account.template">
+                <field name="code">07-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odpisy umorzeniowe wartości niematerialnych i prawnych</field>
+        </record>
+
+        <record id="chart07020100" model="account.account.template">
+                <field name="code">07-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe zakończonych prac rozwojowych</field>
+        </record>
+
+        <record id="chart07020200" model="account.account.template">
+                <field name="code">07-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe wartości firmy</field>
+        </record>
+
+        <record id="chart07020300" model="account.account.template">
+                <field name="code">07-020-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe innych wartości niematerialnych i prawnych</field>
+        </record>
+
+        <record id="chart07030000" model="account.account.template">
+                <field name="code">07-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odpisy umorzeniowe inwestycji w nieruchomości i prawa</field>
+        </record>
+
+        <record id="chart07030100" model="account.account.template">
+                <field name="code">07-030-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe inwestycji w nieruchomości</field>
+        </record>
+
+        <record id="chart07030200" model="account.account.template">
+                <field name="code">07-030-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart07030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy umorzeniowe inwestycji w wartości niematerialne i prawne</field>
+        </record>
+
+
+        <record id="chart08000000" model="account.account.template">
+                <field name="code">08-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Środki trwałe w budowie</field>
+        </record>
+
+        <record id="chart08010000" model="account.account.template">
+                <field name="code">08-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart08000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inwestycje budowy środka trwałego</field>
+        </record>
+
+        <record id="chart08020000" model="account.account.template">
+                <field name="code">08-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart08000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Ulepszenia środka trwałego</field>
+        </record>
+
+        <record id="chart08030000" model="account.account.template">
+                <field name="code">08-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart08000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Nakłady na budowę środka trwałego</field>
+        </record>
+
+        <record id="chart08040000" model="account.account.template">
+                <field name="code">08-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart08000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Zaliczki na środki trwałe w budowie</field>
+        </record>
+
+        <record id="chart08050000" model="account.account.template">
+                <field name="code">08-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart08000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Ulepszenia obcych środków trwałych</field>
+        </record>
+
+        <record id="chart09000000" model="account.account.template">
+                <field name="code">09-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ0000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odpisy aktualizujące długoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart09010000" model="account.account.template">
+                <field name="code">09-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart09000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy aktualizujące udziały i akcje w obcych jednostkach</field>
+        </record>
+
+        <record id="chart09020000" model="account.account.template">
+                <field name="code">09-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart09000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy aktualizujące lokaty</field>
+        </record>
+
+        <record id="chart09030000" model="account.account.template">
+                <field name="code">09-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart09000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy aktualizujące udzielone pożyczki długoterminowe</field>
+        </record>
+
+        <record id="chart09090000" model="account.account.template">
+                <field name="code">09-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart09000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy aktualizujące inne rodzaje długoterminowych aktywów finansowych</field>
+        </record>
+
+        <record id="chartZ1000000" model="account.account.template">
+                <field name="code">Z1-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Środki pieniężne, rachunki bankowe oraz inne krótkoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart10000000" model="account.account.template">
+                <field name="code">10-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Środki pieniężne w kasie</field>
+        </record>
+
+        <record id="chart10010000" model="account.account.template">
+                <field name="code">10-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart10000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Kasa krajowych środków pieniężnych</field>
+        </record>
+
+        <record id="chart10020000" model="account.account.template">
+                <field name="code">10-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart10000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Kasa zagranicznych środków pieniężnych</field>
+        </record>
+
+        <record id="chart11000000" model="account.account.template">
+                <field name="code">11-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rachunki i kredyty bankowe</field>
+        </record>
+
+        <record id="chart11010000" model="account.account.template">
+                <field name="code">11-010-000</field>
+                <field name="reconcile" eval="True"/>
+                <field name="parent_id" ref="chart11000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunek bieżący</field>
+        </record>
+
+        <record id="chart11020000" model="account.account.template">
+                <field name="code">11-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunek środków walutowych</field>
+        </record>
+
+        <record id="chart11030000" model="account.account.template">
+                <field name="code">11-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunki kredytów bankowych</field>
+        </record>
+
+        <record id="chart11040000" model="account.account.template">
+                <field name="code">11-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunek środków wyodrębnionych i zablokowanych</field>
+        </record>
+
+        <record id="chart11050000" model="account.account.template">
+                <field name="code">11-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Inne rachunki bankowe</field>
+        </record>
+
+        <record id="chart11050100" model="account.account.template">
+                <field name="code">11-050-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunek bankowy wyodrębnionych środków pieniężnych ZFŚS</field>
+        </record>
+
+        <record id="chart11050200" model="account.account.template">
+                <field name="code">11-050-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunek bankowy lokat terminowych</field>
+        </record>
+
+        <record id="chart11050300" model="account.account.template">
+                <field name="code">11-050-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rachunek bankowy akretytywy</field>
+        </record>
+
+        <record id="chart11090000" model="account.account.template">
+                <field name="code">11-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart11000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Środki pieniężne w drodze</field>
+        </record>
+
+
+        <record id="chart12000000" model="account.account.template">
+                <field name="code">12-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Lokaty pieniężne</field>
+        </record>
+
+        <record id="chart12090000" model="account.account.template">
+                <field name="code">12-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart12000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne lokaty pieniężne</field>
+        </record>
+
+        <record id="chart13000000" model="account.account.template">
+                <field name="code">13-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Inne środki pieniężne</field>
+        </record>
+
+        <record id="chart13090000" model="account.account.template">
+                <field name="code">13-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart13000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Pozostałe inne środki pieniężne</field>
+        </record>
+
+        <record id="chart16000000" model="account.account.template">
+                <field name="code">14-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne aktywa pieniężne</field>
+        </record>
+
+
+        <record id="chart15000000" model="account.account.template">
+                <field name="code">15-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Krótkoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart15010000" model="account.account.template">
+                <field name="code">15-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Krótkoterminowe aktywa finansowe w jednostkach powiązanych</field>
+        </record>
+
+        <record id="chart15010100" model="account.account.template">
+                <field name="code">15-010-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udziały lub akcje</field>
+        </record>
+
+        <record id="chart15010200" model="account.account.template">
+                <field name="code">15-010-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne papiery wartościowe</field>
+        </record>
+
+        <record id="chart15010300" model="account.account.template">
+                <field name="code">15-010-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udzielone pożyczki</field>
+        </record>
+
+        <record id="chart15010400" model="account.account.template">
+                <field name="code">15-010-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne krótkoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart15020000" model="account.account.template">
+                <field name="code">15-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Krótkoterminowe aktywa finansowe w pozostałych jednostkach</field>
+        </record>
+
+        <record id="chart15020100" model="account.account.template">
+                <field name="code">15-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Udziały lub akcje</field>
+        </record>
+
+        <record id="chart15020200" model="account.account.template">
+                <field name="code">15-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne papiery wartościowe</field>
+        </record>
+
+        <record id="chart15020400" model="account.account.template">
+                <field name="code">15-020-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Inne krótkoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart15050000" model="account.account.template">
+                <field name="code">15-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart15000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odpisy aktualizujące krótkoterminowe aktywa finansowe</field>
+        </record>
+
+        <record id="chart18000000" model="account.account.template">
+                <field name="code">18-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ1000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Krótkoterminowe rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chartZ2000000" model="account.account.template">
+                <field name="code">Z2-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozrachunki i roszczenia</field>
+        </record>
+
+        <record id="chart20000000" model="account.account.template">
+                <field name="code">20-000-000</field>
+                <field name="reconcile" eval="True"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">receivable</field>
+                <field name="user_type" ref="account.data_account_type_receivable"/>
+                <field name="name">Rozrachunki z odbiorcami</field>
+        </record>
+
+
+        <record id="chart21000000" model="account.account.template">
+                <field name="code">21-000-000</field>
+                <field name="reconcile" eval="True"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">payable</field>
+                <field name="user_type" ref="account.data_account_type_payable"/>
+                <field name="name">Rozrachunki z dostawcami</field>
+        </record>
+
+
+        <record id="chart22000000" model="account.account.template">
+                <field name="code">22-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozrachunki publicznoprawne</field>
+        </record>
+
+        <record id="chart22010000" model="account.account.template">
+                <field name="code">22-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozrachunki z urzędem skarbowym z tytułu VAT</field>
+        </record>
+
+        <record id="chart22020000" model="account.account.template">
+                <field name="code">22-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">VAT naliczony i jego rozliczenie</field>
+        </record>
+
+        <record id="chart22020100" model="account.account.template">
+                <field name="code">22-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie naliczonego VAT 22%</field>
+        </record>
+
+        <record id="chart22020200" model="account.account.template">
+                <field name="code">22-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie naliczonego VAT 7%</field>
+        </record>
+
+        <record id="chart22020300" model="account.account.template">
+                <field name="code">22-020-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie naliczonego VAT 3%</field>
+        </record>
+
+        <record id="chart22020400" model="account.account.template">
+                <field name="code">22-020-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie naliczonego VAT 23%</field>
+        </record>
+
+        <record id="chart22020500" model="account.account.template">
+                <field name="code">22-020-500</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie naliczonego VAT 8%</field>
+        </record>
+
+        <record id="chart22020600" model="account.account.template">
+                <field name="code">22-020-600</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie naliczonego VAT 5%</field>
+        </record>
+
+
+        <record id="chart22030000" model="account.account.template">
+                <field name="code">22-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozrachunki z urzędem skarbowym z tytułu VAT należnego</field>
+        </record>
+
+        <record id="chart22030100" model="account.account.template">
+                <field name="code">22-030-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie należnego VAT 22%</field>
+        </record>
+
+        <record id="chart22030200" model="account.account.template">
+                <field name="code">22-030-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie należnego VAT 7%</field>
+        </record>
+
+        <record id="chart22030300" model="account.account.template">
+                <field name="code">22-030-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie należnego VAT 3%</field>
+        </record>
+
+        <record id="chart22030400" model="account.account.template">
+                <field name="code">22-030-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie należnego VAT 23%</field>
+        </record>
+
+        <record id="chart22030500" model="account.account.template">
+                <field name="code">22-030-500</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie należnego VAT 8%</field>
+        </record>
+
+        <record id="chart22030600" model="account.account.template">
+                <field name="code">22-030-600</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozliczenie należnego VAT 5%</field>
+        </record>
+
+
+        <record id="chart22040000" model="account.account.template">
+                <field name="code">22-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Pozostałe rozrachunki publicznoprawne</field>
+        </record>
+
+        <record id="chart22040100" model="account.account.template">
+                <field name="code">22-040-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Pozostałe rozrachunki z urzędem skarbowym</field>
+        </record>
+
+        <record id="chart22040200" model="account.account.template">
+                <field name="code">22-040-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozrachunki publicznoprawne z urzędem miasta/gminy</field>
+        </record>
+
+        <record id="chart22040300" model="account.account.template">
+                <field name="code">22-040-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozrachunki publicznoprawne z urzędem celnym</field>
+        </record>
+
+        <record id="chart22040400" model="account.account.template">
+                <field name="code">22-040-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozrachunki publicznoprawne z ZUS</field>
+        </record>
+
+        <record id="chart22040500" model="account.account.template">
+                <field name="code">22-040-500</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart22000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Rozrachunki publicznoprawne z PFRON</field>
+        </record>
+
+        <record id="chart23000000" model="account.account.template">
+                <field name="code">23-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozrachunki z pracownikami</field>
+        </record>
+
+        <record id="chart23010000" model="account.account.template">
+                <field name="code">23-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart23000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu wynagrodzeń</field>
+        </record>
+
+        <record id="chart23020000" model="account.account.template">
+                <field name="code">23-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart23000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu pożyczek udzielonych pracownikom</field>
+        </record>
+
+        <record id="chart23090000" model="account.account.template">
+                <field name="code">23-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart23000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Inne rozrachunki z pracownikami</field>
+        </record>
+
+        <record id="chart24000000" model="account.account.template">
+                <field name="code">24-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Pozostałe rozrachunki</field>
+        </record>
+
+        <record id="chart24010000" model="account.account.template">
+                <field name="code">24-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Pożyczki</field>
+        </record>
+
+        <record id="chart24010100" model="account.account.template">
+                <field name="code">24-010-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Pożyczki otrzymane</field>
+        </record>
+
+        <record id="chart24010200" model="account.account.template">
+                <field name="code">24-010-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Pożyczki udzielone</field>
+        </record>
+
+        <record id="chart24020000" model="account.account.template">
+                <field name="code">24-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozliczenie niedoborów i nadwyżek</field>
+        </record>
+
+        <record id="chart24020100" model="account.account.template">
+                <field name="code">24-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozliczenie niedoborów</field>
+        </record>
+
+        <record id="chart24020200" model="account.account.template">
+                <field name="code">24-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozliczenie nadwyżek</field>
+        </record>
+
+        <record id="chart24030000" model="account.account.template">
+                <field name="code">24-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozrachunki związane z kapitałem zakładowym</field>
+        </record>
+
+
+        <record id="chart24030100" model="account.account.template">
+                <field name="code">24-030-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu wpłat na kapitał zakładowy</field>
+        </record>
+
+        <record id="chart24030200" model="account.account.template">
+                <field name="code">24-030-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu wkładów niepieniężnych na kapitał zakładowy</field>
+        </record>
+
+        <record id="chart24030300" model="account.account.template">
+                <field name="code">24-030-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu podwyższenia kapitału ze środków własnych spółki</field>
+        </record>
+
+        <record id="chart24030400" model="account.account.template">
+                <field name="code">24-030-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu umorzenia udziałów własnych</field>
+        </record>
+
+        <record id="chart24050000" model="account.account.template">
+                <field name="code">24-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki wewnątrzzakładowe</field>
+        </record>
+
+        <record id="chart24060000" model="account.account.template">
+                <field name="code">24-060-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Należności dochodzone na drodze sądowej</field>
+        </record>
+
+
+        <record id="chart24070000" model="account.account.template">
+                <field name="code">24-070-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu dywidend</field>
+        </record>
+
+        <record id="chart24080000" model="account.account.template">
+                <field name="code">24-080-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozrachunki z tytułu dopłat i zwrotu dopłat</field>
+        </record>
+
+        <record id="chart24090000" model="account.account.template">
+                <field name="code">24-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart24000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Pozostałe rozrachunki</field>
+        </record>
+
+        <record id="chart28000000" model="account.account.template">
+                <field name="code">28-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Odpisy aktualizujące rozrachunki</field>
+        </record>
+
+        <record id="chart29000000" model="account.account.template">
+                <field name="code">29-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ2000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozrachunki pozabilansowe</field>
+        </record>
+
+        <record id="chart29010000" model="account.account.template">
+                <field name="code">29-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart29000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_nonbalance"/>
+                <field name="name">Należności warunkowe</field>
+        </record>
+
+        <record id="chart29020000" model="account.account.template">
+                <field name="code">29-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart29000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_nonbalance"/>
+                <field name="name">Zobowiązania warunkowe</field>
+        </record>
+
+        <record id="chart29030000" model="account.account.template">
+                <field name="code">29-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart29000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_nonbalance"/>
+                <field name="name">Weksle obce dyskontowane lub indosowane</field>
+        </record>
+
+        <record id="chartZ3000000" model="account.account.template">
+                <field name="code">Z3-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Materiały i towary</field>
+        </record>
+
+        <record id="chart30000000" model="account.account.template">
+                <field name="code">30-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ3000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozliczenie zakupu</field>
+        </record>
+
+        <record id="chart30010000" model="account.account.template">
+                <field name="code">30-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rozliczenie zakupu materiałów</field>
+        </record>
+
+        <record id="chart30020000" model="account.account.template">
+                <field name="code">30-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rozliczenie zakupu towarów</field>
+        </record>
+
+        <record id="chart30030000" model="account.account.template">
+                <field name="code">30-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rozliczenie zakupu usług obcych</field>
+        </record>
+
+        <record id="chart30040000" model="account.account.template">
+                <field name="code">30-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rozliczenie zakupu składników aktywów trwałych</field>
+        </record>
+
+
+        <record id="chart30050000" model="account.account.template">
+                <field name="code">30-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Rozliczenie wartości materiałów i towarów w drodze</field>
+        </record>
+
+        <record id="chart30060000" model="account.account.template">
+                <field name="code">30-060-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Wartości dostaw niefakturowanych</field>
+        </record>
+
+
+        <record id="chart30070000" model="account.account.template">
+                <field name="code">30-070-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Opłaty manipulacyjne policzone przez Urząd Celny</field>
+        </record>
+
+        <record id="chart30080000" model="account.account.template">
+                <field name="code">30-080-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Niedobory, szkody i nadwyżki w transporcie</field>
+        </record>
+
+        <record id="chart30090000" model="account.account.template">
+                <field name="code">30-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart30000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Reklamacje faktur dostawców</field>
+        </record>
+
+        <record id="chart31000000" model="account.account.template">
+                <field name="code">31-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ3000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Materiały i opakowania</field>
+        </record>
+
+        <record id="chart31010000" model="account.account.template">
+                <field name="code">31-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart31000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Materiały</field>
+        </record>
+
+        <record id="chart31060000" model="account.account.template">
+                <field name="code">31-060-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart31000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Opakowania</field>
+        </record>
+
+        <record id="chart31090000" model="account.account.template">
+                <field name="code">31-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart31000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Materiały w przerobie</field>
+        </record>
+
+        <record id="chart33000000" model="account.account.template">
+                <field name="code">33-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ3000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Towary</field>
+        </record>
+
+        <record id="chart33010000" model="account.account.template">
+                <field name="code">33-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart33000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Towary w hurcie</field>
+        </record>
+
+        <record id="chart33020000" model="account.account.template">
+                <field name="code">33-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart33000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Towary w detalu</field>
+        </record>
+
+        <record id="chart33030000" model="account.account.template">
+                <field name="code">33-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart33000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Towary w zakładach gastronomicznych</field>
+        </record>
+
+        <record id="chart33040000" model="account.account.template">
+                <field name="code">33-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart33000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Towary skupu</field>
+        </record>
+        <record id="chart33080000" model="account.account.template">
+                <field name="code">33-080-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart33000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Towary poza jednostką</field>
+        </record>
+        <record id="chart33090000" model="account.account.template">
+                <field name="code">33-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart33000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Nieruchomości i prawa majątkowe przeznaczone do obrotu</field>
+        </record>
+
+        <record id="chart34000000" model="account.account.template">
+                <field name="code">34-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ3000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odchylenia od cen ewidencyjnych materiałów i towarów</field>
+        </record>
+
+        <record id="chart34010000" model="account.account.template">
+                <field name="code">34-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia od cen ewidencyjnych materiałów</field>
+        </record>
+
+        <record id="chart34020000" model="account.account.template">
+                <field name="code">34-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odchylenia od cen ewidencyjnych towarów</field>
+        </record>
+
+        <record id="chart34020100" model="account.account.template">
+                <field name="code">34-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia od cen ewidencyjnych towarów w hurcie</field>
+        </record>
+
+        <record id="chart34020200" model="account.account.template">
+                <field name="code">34-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia od cen ewidencyjnych towarów w detalu</field>
+        </record>
+
+        <record id="chart34020300" model="account.account.template">
+                <field name="code">34-020-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia od cen ewidencyjnych towarów w zakładach gastronomicznych</field>
+        </record>
+
+        <record id="chart34020400" model="account.account.template">
+                <field name="code">34-020-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia od cen ewidencyjnych towarów skupu</field>
+        </record>
+
+        <record id="chart34060000" model="account.account.template">
+                <field name="code">34-060-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia od cen ewidencyjnych opakowań</field>
+        </record>
+
+        <record id="chart34070000" model="account.account.template">
+                <field name="code">34-070-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart34000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Odchylenia z tytułu aktualizacji wartości zapasów materiałów i towarów</field>
+        </record>
+
+        <record id="chart39000000" model="account.account.template">
+                <field name="code">39-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ3000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Zapasy obce</field>
+        </record>
+
+        <record id="chartZ4000000" model="account.account.template">
+                <field name="code">Z4-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty według rodzajów i ich rozliczenie</field>
+        </record>
+
+        <record id="chart40000000" model="account.account.template">
+                <field name="code">40-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ4000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty według rodzajów</field>
+        </record>
+
+        <record id="chart40010000" model="account.account.template">
+                <field name="code">40-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Zużycie materiałów i energii</field>
+        </record>
+
+        <record id="chart40010100" model="account.account.template">
+                <field name="code">40-010-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Zużycie surowców do wytwarzania produktów</field>
+        </record>
+
+        <record id="chart40010200" model="account.account.template">
+                <field name="code">40-010-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Zużycie energii</field>
+        </record>
+
+        <record id="chart40010300" model="account.account.template">
+                <field name="code">40-010-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Zużycie paliwa do środków transportu</field>
+        </record>
+
+        <record id="chart40010400" model="account.account.template">
+                <field name="code">40-010-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Zużycie materiałów biurowych</field>
+        </record>
+
+        <record id="chart40010900" model="account.account.template">
+                <field name="code">40-010-900</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Zużycie innych materiałów</field>
+        </record>
+
+        <record id="chart40020000" model="account.account.template">
+                <field name="code">40-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Usługi obce</field>
+        </record>
+
+        <record id="chart40020100" model="account.account.template">
+                <field name="code">40-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Usługi celne</field>
+        </record>
+
+        <record id="chart40020200" model="account.account.template">
+                <field name="code">40-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Usługi telekomunikacyjne</field>
+        </record>
+
+        <record id="chart40020300" model="account.account.template">
+                <field name="code">40-020-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Usługi pocztowe</field>
+        
+        </record>
+
+        <record id="chart40020400" model="account.account.template">
+                <field name="code">40-020-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Usługi kurierskie i transportowe</field>
+        
+        </record>
+
+        <record id="chart40020500" model="account.account.template">
+                <field name="code">40-020-500</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Analizy sanitarne</field>
+        
+        </record>
+
+        <record id="chart40020600" model="account.account.template">
+                <field name="code">40-020-600</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Usługi graficzne i drukarskie</field>
+        </record>
+
+        <record id="chart40020700" model="account.account.template">
+                <field name="code">40-020-700</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Usługi remontowe</field>
+        </record>
+
+        <record id="chart40020900" model="account.account.template">
+                <field name="code">40-020-900</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Pozostałe usługi</field>
+        </record>
+
+        <record id="chart40030000" model="account.account.template">
+                <field name="code">40-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Podatki i opłaty</field>
+        </record>
+        <record id="chart40030100" model="account.account.template">
+                <field name="code">40-030-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Podatek od nieruchomości</field>
+        </record>
+
+        <record id="chart40030200" model="account.account.template">
+                <field name="code">40-030-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Podatek od środków transportowych</field>
+        </record>
+
+        <record id="chart40030300" model="account.account.template">
+                <field name="code">40-030-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Podatek akcyzowy</field>
+        </record>
+
+        <record id="chart40030400" model="account.account.template">
+                <field name="code">40-030-400</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">VAT niepodlegający odliczeniu</field>
+        </record>
+
+        <record id="chart40030500" model="account.account.template">
+                <field name="code">40-030-500</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Opłaty i prowizje bankowe</field>
+        </record>
+
+        <record id="chart40030600" model="account.account.template">
+                <field name="code">40-030-600</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Opłaty sądowe, prawnicze i notarialne</field>
+        </record>
+
+        <record id="chart40030700" model="account.account.template">
+                <field name="code">40-030-700</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Opłaty skarbowe</field>
+        </record>
+
+        <record id="chart40030800" model="account.account.template">
+                <field name="code">40-030-800</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koncesje</field>
+        </record>
+
+        <record id="chart40030900" model="account.account.template">
+                <field name="code">40-030-900</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40030000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Pozostałe podatki i opłaty</field>
+        </record>
+
+        <record id="chart40040000" model="account.account.template">
+                <field name="code">40-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Wynagrodzenia</field>
+        </record>
+
+        <record id="chart40040100" model="account.account.template">
+                <field name="code">40-040-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40040000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wynagrodzenia pracowników</field>
+        </record>
+
+        <record id="chart40040200" model="account.account.template">
+                <field name="code">40-040-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40040000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wynagrodzenia osób doraźnie zatrudnionych</field>
+        </record>
+
+        <record id="chart40050000" model="account.account.template">
+                <field name="code">40-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Ubezpieczenia społeczne i inne świadczenia</field>
+        </record>
+
+        <record id="chart40050100" model="account.account.template">
+                <field name="code">40-050-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Składki na ubezpieczenia społeczne, FP, FGŚP</field>
+        </record>
+
+        <record id="chart40050200" model="account.account.template">
+                <field name="code">40-050-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Odpisy na zakładowy fundusz świadczeń socjalnych lub świadczenia urlopowe</field>
+        </record>
+
+        <record id="chart40050900" model="account.account.template">
+                <field name="code">40-050-900</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart40050000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Pozostałe świadczenia</field>
+        </record>
+
+
+        <record id="chart41000000" model="account.account.template">
+                <field name="code">41-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ4000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Świadczenia na rzecz pracowników</field>
+        
+        </record>
+
+        <record id="chart42000000" model="account.account.template">
+                <field name="code">42-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ4000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Amortyzacja</field>
+        
+        </record>
+
+        <record id="chart43000000" model="account.account.template">
+                <field name="code">43-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ4000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Pozostałe koszty rodzajowe</field>
+        
+        </record>
+
+        <record id="chart49000000" model="account.account.template">
+                <field name="code">49-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ4000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozliczenie kosztów</field>
+        
+        </record>
+
+        <record id="chart49010000" model="account.account.template">
+                <field name="code">49-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart49000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Nie podlegające rozliczeniu w czasie</field>
+        
+        </record>
+
+        <record id="chart49020000" model="account.account.template">
+                <field name="code">49-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart49000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Przypadające na przyszłe okresy</field>
+        
+        </record>
+
+        <record id="chart49030000" model="account.account.template">
+                <field name="code">49-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart49000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty zgromadzone</field>
+        
+        </record>
+
+        <record id="chart49040000" model="account.account.template">
+                <field name="code">49-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart49000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty nie wliczane do wartości sprzedaży</field>
+        </record>
+
+        <record id="chartZ5000000" model="account.account.template">
+                <field name="code">Z5-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty według typów działalności i ich rozliczenie</field>
+        </record>
+
+        <record id="chart50000000" model="account.account.template">
+                <field name="code">50-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ5000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty działalności podstawowej-produkcyjnej</field>
+        </record>
+
+        <record id="chart50010000" model="account.account.template">
+                <field name="code">50-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart50000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Rozliczone koszty działalności</field>
+        </record>
+
+        <record id="chart50020000" model="account.account.template">
+                <field name="code">50-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart50000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty nie zakończonych długotrwałych usług</field>
+        </record>
+
+        <record id="chart50030000" model="account.account.template">
+                <field name="code">50-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart50000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Straty związane z wykonaniem długotrwałych usług</field>
+        </record>
+
+        <record id="chart50040000" model="account.account.template">
+                <field name="code">50-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart50000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty utrzymania hurtowni</field>
+        </record>
+
+        <record id="chart52000000" model="account.account.template">
+                <field name="code">52-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ5000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty działalności podstawowej-handlowej</field>
+        </record>
+
+        <record id="chart52010000" model="account.account.template">
+                <field name="code">52-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart52000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty utrzymania punktów sprzedaży detalicznej</field>
+        </record>
+
+        <record id="chart52030000" model="account.account.template">
+                <field name="code">52-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart52000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty sprzedaży wyrobów</field>
+        </record>
+
+        <record id="chart53000000" model="account.account.template">
+                <field name="code">53-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ5000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty działalności pomocniczej</field>
+        </record>
+
+        <record id="chart53010000" model="account.account.template">
+                <field name="code">53-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart53000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Świadczenia usług transportowych</field>
+        </record>
+
+        <record id="chart53020000" model="account.account.template">
+                <field name="code">53-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart53000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Pozostałe koszty</field>
+        </record>
+
+        <record id="chart55000000" model="account.account.template">
+                <field name="code">55-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ5000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty zarządu</field>
+        </record>
+
+        <record id="chart55010000" model="account.account.template">
+                <field name="code">55-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart55000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszty zarządzania jednostką</field>
+        </record>
+
+        <record id="chart55020000" model="account.account.template">
+                <field name="code">55-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart55000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Świadczenia usług na potrzeby reprezentacji i reklamy</field>
+        </record>
+
+        <record id="chart58000000" model="account.account.template">
+                <field name="code">58-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ5000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Rozliczenie kosztów działalności</field>
+        </record>
+
+        <record id="chartZ6000000" model="account.account.template">
+                <field name="code">Z6-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Produkty i rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chart60000000" model="account.account.template">
+                <field name="code">60-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ6000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Produkty i półprodukty</field>
+        </record>
+
+        <record id="chart60010000" model="account.account.template">
+                <field name="code">60-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart60000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Produkty gotowe</field>
+        
+        </record>
+
+        <record id="chart60010100" model="account.account.template">
+                <field name="code">60-010-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart60010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Produkty gotowe w magazynie</field>
+        
+        </record>
+
+        <record id="chart60010200" model="account.account.template">
+                <field name="code">60-010-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart60010000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Produkty gotowe poza jednostką</field>
+        </record>
+
+        <record id="chart60020000" model="account.account.template">
+                <field name="code">60-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart60000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Półprodukty</field>
+        </record>
+
+        <record id="chart62000000" model="account.account.template">
+                <field name="code">62-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ6000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Odchylenia od cen ewidencyjnych produktów</field>
+        </record>
+
+        <record id="chart62010000" model="account.account.template">
+                <field name="code">62-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart62000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Odchylenia od cen ewidencyjnych produktów</field>
+        </record>
+
+        <record id="chart62020000" model="account.account.template">
+                <field name="code">62-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart62000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Odchylenia z tytułu aktualizacji wartości zapasów produktów</field>
+        </record>
+
+        <record id="chart64000000" model="account.account.template">
+                <field name="code">64-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ6000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozliczenia międzyokresowe kosztów</field>
+        </record>
+
+        <record id="chart64010000" model="account.account.template">
+                <field name="code">64-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart64000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Czynne rozliczenia międzyokresowe kosztów</field>
+        </record>
+
+        <record id="chart64020000" model="account.account.template">
+                <field name="code">64-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart64000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Bierne rozliczenia międzyokresowe kosztów</field>
+        </record>
+
+        <record id="chart65000000" model="account.account.template">
+                <field name="code">65-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ6000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Pozostałe rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chart65010000" model="account.account.template">
+                <field name="code">65-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart65000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Aktywa z tytułu odroczonego podatku dochodowego</field>
+        </record>
+
+        <record id="chart65020000" model="account.account.template">
+                <field name="code">65-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart65000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Inne rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chartZ7000000" model="account.account.template">
+                <field name="code">Z7-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Przychody i koszty związane z ich osiągnięciem</field>
+        </record>
+
+        <record id="chart70000000" model="account.account.template">
+                <field name="code">70-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Sprzedaż produktów</field>
+        </record>
+
+        <record id="chart70010000" model="account.account.template">
+                <field name="code">70-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż produktów na kraj</field>
+        </record>
+
+        <record id="chart70020000" model="account.account.template">
+                <field name="code">70-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż produktów na eksport</field>
+        </record>
+
+        <record id="chart70030000" model="account.account.template">
+                <field name="code">70-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż usług na kraj</field>
+        </record>
+
+        <record id="chart70040000" model="account.account.template">
+                <field name="code">70-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż usług na eksport</field>
+        </record>
+
+        <record id="chart70100000" model="account.account.template">
+                <field name="code">70-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty sprzedanych produktów</field>
+        
+        </record>
+
+        <record id="chart70110000" model="account.account.template">
+                <field name="code">70-110-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt własny sprzedaży produktów na kraj</field>
+        </record>
+
+        <record id="chart70120000" model="account.account.template">
+                <field name="code">70-120-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt własny sprzedaży produktów na eksport</field>
+        </record>
+
+        <record id="chart70130000" model="account.account.template">
+                <field name="code">70-130-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt własny sprzedaży usług na kraj</field>
+        </record>
+
+        <record id="chart70140000" model="account.account.template">
+                <field name="code">70-140-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart70100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt własny sprzedaży usług na eksport</field>
+        </record>
+
+        <record id="chart73000000" model="account.account.template">
+                <field name="code">73-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Sprzedaż towarów</field>
+        </record>
+
+        <record id="chart73010000" model="account.account.template">
+                <field name="code">73-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż hurtowa towarów</field>
+        </record>
+
+        <record id="chart73020000" model="account.account.template">
+                <field name="code">73-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż detaliczna towarów</field>
+        
+        </record>
+
+        <record id="chart73030000" model="account.account.template">
+                <field name="code">73-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż wysyłkowa towarów</field>
+        </record>
+
+        <record id="chart73040000" model="account.account.template">
+                <field name="code">73-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Prowizja komisowa</field>
+        </record>
+
+        <record id="chart73100000" model="account.account.template">
+                <field name="code">73-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Wartość sprzedanych towarów w cenach zakupu</field>
+        
+        </record>
+
+        <record id="pl_a_expense" model="account.account.template">
+                <field name="code">73-110-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość sprzedanych towarów w sprzedaży hurtowej</field>
+        </record>
+
+        <record id="chart73120000" model="account.account.template">
+                <field name="code">73-120-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość sprzedanych towarów w sprzedaży detalicznej</field>
+        
+        </record>
+
+        <record id="chart73130000" model="account.account.template">
+                <field name="code">73-130-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość sprzedanych towarów w sprzedaży wysyłkowej</field>
+        </record>
+
+        <record id="chart73140000" model="account.account.template">
+                <field name="code">73-140-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart73100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Prowizja komisowa</field>
+        </record>
+
+        <record id="chart74000000" model="account.account.template">
+                <field name="code">74-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Sprzedaż materiałów i opakowań</field>
+        </record>
+
+        <record id="chart74010000" model="account.account.template">
+                <field name="code">74-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart74000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż materiałów</field>
+        </record>
+
+        <record id="chart74020000" model="account.account.template">
+                <field name="code">74-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart74000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż opakowań</field>
+        </record>
+
+        <record id="chart74030000" model="account.account.template">
+                <field name="code">74-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart74000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Sprzedaż odpadów</field>
+        </record>
+
+        <record id="chart74100000" model="account.account.template">
+                <field name="code">74-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Wartość sprzedanych materiałów i opakowań</field>
+        </record>
+
+        <record id="chart74110000" model="account.account.template">
+                <field name="code">74-110-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart74100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość w cenach zakupu sprzedanych materiałów</field>
+        </record>
+
+        <record id="chart74120000" model="account.account.template">
+                <field name="code">74-120-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart74100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość w cenach zakupu sprzedanych opakowań</field>
+        </record>
+
+        <record id="chart74130000" model="account.account.template">
+                <field name="code">74-130-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart74100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość w cenach zakupu sprzedanych odpadów</field>
+        </record>
+
+        <record id="chart75000000" model="account.account.template">
+                <field name="code">75-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Przychody finansowe</field>
+        </record>
+
+        <record id="chart75010000" model="account.account.template">
+                <field name="code">75-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Kwoty należne ze sprzedaży aktywów finansowych</field>
+        </record>
+
+        <record id="chart75020000" model="account.account.template">
+                <field name="code">75-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Kwoty należne z tytułu dywidend</field>
+        </record>
+
+        <record id="chart75030000" model="account.account.template">
+                <field name="code">75-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Otrzymane odsetki</field>
+        </record>
+
+        <record id="chart75040000" model="account.account.template">
+                <field name="code">75-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Przychody ze zbycia inwestycji</field>
+        </record>
+
+        <record id="chart75050000" model="account.account.template">
+                <field name="code">75-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Aktualizacja wartości inwestycji-przychody</field>
+        </record>
+
+        <record id="chart75060000" model="account.account.template">
+                <field name="code">75-060-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Dodatnie różnice kursu walut</field>
+        </record>
+
+        <record id="chart75070000" model="account.account.template">
+                <field name="code">75-070-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Pozostałe przychody finansowe</field>
+        </record>
+
+        <record id="chart75100000" model="account.account.template">
+                <field name="code">75-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszty finansowe</field>
+        </record>
+
+        <record id="chart75110000" model="account.account.template">
+                <field name="code">75-110-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość sprzedanych inwestycji</field>
+        </record>
+
+        <record id="chart75120000" model="account.account.template">
+                <field name="code">75-120-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Odpisy z tytułu utraty wartości inwestycji-koszty</field>
+        </record>
+
+        <record id="chart75130000" model="account.account.template">
+                <field name="code">75-130-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Odsetki zapłacone</field>
+        </record>
+
+        <record id="pl_a_pay" model="account.account.template">
+                <field name="code">75-140-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Ujemne różnice kursu walut</field>
+        </record>
+
+        <record id="chart75190000" model="account.account.template">
+                <field name="code">75-190-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart75100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Pozostałe koszty finansowe</field>
+        </record>
+
+        <record id="chart76000000" model="account.account.template">
+                <field name="code">76-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Pozostałe przychody operacyjne</field>
+        </record>
+
+        <record id="chart76010000" model="account.account.template">
+                <field name="code">76-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Przychody ze zbycia niefinansowych aktywów trwałych</field>
+        </record>
+
+        <record id="chart76020000" model="account.account.template">
+                <field name="code">76-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Otrzymane dotacje</field>
+        </record>
+
+        <record id="chart76030000" model="account.account.template">
+                <field name="code">76-030-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Przychody z usług socjalnych</field>
+        </record>
+
+        <record id="chart76040000" model="account.account.template">
+                <field name="code">76-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Przychody ze wzrostu wartości niefinansowych aktywów trwałych</field>
+        </record>
+
+        <record id="chart76090000" model="account.account.template">
+                <field name="code">76-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_income"/>
+                <field name="name">Inne pozostałe przychody operacyjne</field>
+        </record>
+
+        <record id="chart76100000" model="account.account.template">
+                <field name="code">76-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Pozostałe koszty operacyjne</field>
+        </record>
+
+        <record id="chart76110000" model="account.account.template">
+                <field name="code">76-110-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Wartość sprzedanych niefinansowych aktywów trwałych</field>
+        </record>
+
+        <record id="chart76120000" model="account.account.template">
+                <field name="code">76-120-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Dotacje przekazane</field>
+        </record>
+
+        <record id="chart76130000" model="account.account.template">
+                <field name="code">76-130-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Odpisy z tytułu utraty wartości aktywów niefinansowych</field>
+        </record>
+
+        <record id="chart76140000" model="account.account.template">
+                <field name="code">76-140-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart76100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Inne pozostałe koszty operacyjne</field>
+        </record>
+
+        <record id="chart77000000" model="account.account.template">
+                <field name="code">77-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Zyski nadzwyczajne</field>
+        </record>
+
+        <record id="chart77100000" model="account.account.template">
+                <field name="code">77-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_liability"/>
+                <field name="name">Straty nadzwyczajne</field>
+        </record>
+
+        <record id="chart79000000" model="account.account.template">
+                <field name="code">79-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Obroty wewnętrzne</field>
+        </record>
+
+        <record id="chart79010000" model="account.account.template">
+                <field name="code">79-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt wyrobów własnej produkcji wydanych do własnych sklepów</field>
+        </record>
+
+        <record id="chart79020000" model="account.account.template">
+                <field name="code">79-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Świadczenia na rzecz środków trwałych w budowie</field>
+        </record>
+
+        <record id="chart79040000" model="account.account.template">
+                <field name="code">79-040-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt niedoborów produktów</field>
+        </record>
+
+        <record id="chart79050000" model="account.account.template">
+                <field name="code">79-050-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt zaniechania określonego rodzaju działalności</field>
+        </record>
+
+        <record id="chart79100000" model="account.account.template">
+                <field name="code">79-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ7000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Koszt własny obrotów wewnętrznych</field>
+        </record>
+
+        <record id="chart79110000" model="account.account.template">
+                <field name="code">79-110-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt wytworzenia wyrobów gotowych wydanych do własnych sklepów</field>
+        </record>
+
+        <record id="chart79120000" model="account.account.template">
+                <field name="code">79-120-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt wytworzenia świadczeń na rzecz środków trwałych w budowie</field>
+        </record>
+
+        <record id="chart79130000" model="account.account.template">
+                <field name="code">79-130-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt wytworzenia zakończonych prac rozwojowych</field>
+        </record>
+
+        <record id="chart79140000" model="account.account.template">
+                <field name="code">79-140-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt wytworzenia produktów uznanych za niedobory</field>
+        </record>
+
+        <record id="chart79150000" model="account.account.template">
+                <field name="code">79-150-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart79100000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_expense"/>
+                <field name="name">Koszt zaniechania określonego rodzaju działalności</field>
+        </record>
+
+        <record id="chartZ8000000" model="account.account.template">
+                <field name="code">Z8-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart0"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Kapitały własne i wynik finansowy</field>
+        </record>
+
+        <record id="chart80000000" model="account.account.template">
+                <field name="code">80-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_liability"/>
+                <field name="name">Kapitał podstawowy</field>
+        </record>
+
+        <record id="chart81000000" model="account.account.template">
+                <field name="code">81-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Pozostałe kapitały i fundusze</field>
+        </record>
+
+        <record id="chart81100000" model="account.account.template">
+                <field name="code">81-100-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart81000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_liability"/>
+                <field name="name">Kapitał zapasowy</field>
+        </record>
+
+        <record id="chart81200000" model="account.account.template">
+                <field name="code">81-200-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart81000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_liability"/>
+                <field name="name">Kapitał rezerwowy</field>
+        </record>
+
+        <record id="chart81300000" model="account.account.template">
+                <field name="code">81-300-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart81000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_liability"/>
+                <field name="name">Kapitał z aktualizacji wyceny</field>
+        </record>
+
+        <record id="chart81400000" model="account.account.template">
+                <field name="code">81-400-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart81000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_liability"/>
+                <field name="name">Kapitały wydzielone w jednostce statutowej i zakładach (oddziałach) samodzielnie sporządzających bilans</field>
+        </record>
+
+        <record id="chart82000000" model="account.account.template">
+                <field name="code">82-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rozliczenia wyniku finansowego</field>
+        </record>
+
+        <record id="chart83000000" model="account.account.template">
+                <field name="code">83-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rezerwy</field>
+        </record>
+
+        <record id="chart83010000" model="account.account.template">
+                <field name="code">83-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rezerwa z tytułu odroczonego podatku dochodowego</field>
+        </record>
+
+        <record id="chart83020000" model="account.account.template">
+                <field name="code">83-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rezerwa na świadczenia</field>
+        </record>
+
+        <record id="chart83020100" model="account.account.template">
+                <field name="code">83-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rezerwa długoterminowa na świadczenia emerytalne i podobne</field>
+        </record>
+
+        <record id="chart83020200" model="account.account.template">
+                <field name="code">83-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Rezerwa krótkoterminowa na świadczenia emerytalne i podobne</field>
+        </record>
+
+        <record id="chart83090000" model="account.account.template">
+                <field name="code">83-090-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Pozostałe rezerwy</field>
+        </record>
+
+        <record id="chart83090100" model="account.account.template">
+                <field name="code">83-090-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83090000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Pozostałe rezerwy długoterminowe</field>
+        </record>
+
+        <record id="chart83090200" model="account.account.template">
+                <field name="code">83-090-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart83090000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Pozostałe rezerwy krótkoterminowe</field>
+        </record>
+
+        <record id="chart84000000" model="account.account.template">
+                <field name="code">84-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chart84010000" model="account.account.template">
+                <field name="code">84-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart84000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Ujemna wartość firmy</field>
+        </record>
+
+        <record id="chart84020000" model="account.account.template">
+                <field name="code">84-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart84000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Inne rozliczenia międzyokresowe</field>
+        </record>
+
+        <record id="chart84020100" model="account.account.template">
+                <field name="code">84-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart84020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Inne rozliczenia międzyokresowe długoterminowe</field>
+        </record>
+
+        <record id="chart84020200" model="account.account.template">
+                <field name="code">84-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart84020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Inne rozliczenia międzyokresowe krótkoterminowe</field>
+        </record>
+
+        <record id="chart85000000" model="account.account.template">
+                <field name="code">85-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Fundusze specjalne</field>
+        </record>
+
+        <record id="chart85010000" model="account.account.template">
+                <field name="code">85-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart85000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Zakładowy fundusz świadczeń socjalnych</field>
+        </record>
+
+        <record id="chart85020000" model="account.account.template">
+                <field name="code">85-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart85000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account.data_account_type_view"/>
+                <field name="name">Inne fundusze specjalne</field>
+        </record>
+
+        <record id="chart85020100" model="account.account.template">
+                <field name="code">85-020-100</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart85020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Zakładowy fundusz rehabilitacji osób niepełnosprawnych</field>
+        </record>
+
+        <record id="chart85020200" model="account.account.template">
+                <field name="code">85-020-200</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart85020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Fundusz nagród</field>
+        </record>
+
+        <record id="chart85020300" model="account.account.template">
+                <field name="code">85-020-300</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart85020000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_settlement"/>
+                <field name="name">Fundusz na remont zasobów mieszkaniowych</field>
+        </record>
+
+        <record id="chart86000000" model="account.account.template">
+                <field name="code">86-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account.data_account_type_asset"/>
+                <field name="name">Wynik finansowy</field>
+        </record>
+
+        <record id="chart87000000" model="account.account.template">
+                <field name="code">87-000-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chartZ8000000"/>
+                <field name="type">view</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Podatek dochodowy i inne obowiązkowe obciążenia wyniku finansowego</field>
+        </record>
+
+        <record id="chart87010000" model="account.account.template">
+                <field name="code">87-010-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart87000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Podatek dochodowy od osób prawnych</field>
+        </record>
+
+        <record id="chart87020000" model="account.account.template">
+                <field name="code">87-020-000</field>
+                <field name="reconcile" eval="False"/>
+                <field name="parent_id" ref="chart87000000"/>
+                <field name="type">other</field>
+                <field name="user_type" ref="account_type_tax"/>
+                <field name="name">Inne obowiązkowe obciążenia wyniku finansowego</field>
+        </record>
+
+<!-- Chart template -->
+        <record id="pl_chart_template" model="account.chart.template">
+                <field name="name">Polska - Plan kont</field>
+                <field name="account_root_id" ref="chart0"/>
+                <field name="tax_code_root_id" ref="tax_code"/>
+                <field name="bank_account_view_id" ref="chart11010000"/>
+                <field name="property_account_receivable" ref="chart20000000"/>
+                <field name="property_account_payable" ref="chart21000000"/>
+                <field name="property_account_expense_categ" ref="chart30020000"/>
+                <field name="property_account_income_categ" ref="chart73010000"/>
+                <field name="currency_id" ref="base.PLN"/>
+        </record>
+        
 </data>
 </openerp>
diff --git a/addons/l10n_pl/account_tax.xml b/addons/l10n_pl/account_tax.xml
index de4123708d9..1968cd28fce 100644..100755
--- a/addons/l10n_pl/account_tax.xml
+++ b/addons/l10n_pl/account_tax.xml
@@ -1,126 +1,588 @@
 <?xml version="1.0" encoding="utf-8"?>
 <openerp>
 <data noupdate="1">
-    <record id="tax_vat_23_due" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT-23%(23.0%)</field>
-        <field name="amount">0.230000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">sale</field>
-        <field name="account_collected_id" ref="chart222030100"/>
-        <field name="account_paid_id" ref="chart222030100"/>
-        <field name="base_code_id" ref="vat_code_base_due"/>
-        <field name="tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_code_id" ref="vat_code_base_due"/>
-        <field name="ref_tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-    <record id="tax_vat_8_due" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT-8%(8.0%)</field>
-        <field name="amount">0.080000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">sale</field>
-        <field name="account_collected_id" ref="chart222030200"/>
-        <field name="account_paid_id" ref="chart222030200"/>
-        <field name="base_code_id" ref="vat_code_base_due"/>
-        <field name="tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_code_id" ref="vat_code_base_due"/>
-        <field name="ref_tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-    <record id="tax_vat_5_due" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT-5%(5.0%)</field>
-        <field name="amount">0.050000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">sale</field>
-        <field name="account_collected_id" ref="chart222030400"/>
-        <field name="account_paid_id" ref="chart222030400"/>
-        <field name="base_code_id" ref="vat_code_base_due"/>
-        <field name="tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_code_id" ref="vat_code_base_due"/>
-        <field name="ref_tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-    <record id="tax_vat_0_due" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT-0%(0.0%)</field>
-        <field name="amount">0.000000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">sale</field>
-        <field name="account_collected_id" ref="chart222030300"/>
-        <field name="account_paid_id" ref="chart222030300"/>
-        <field name="base_code_id" ref="vat_code_base_due"/>
-        <field name="tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_code_id" ref="vat_code_base_due"/>
-        <field name="ref_tax_code_id" ref="vat_code_due_tva"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-
-    <record id="tax_vat_23_recivable" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT naliczony-23%(23.0%)</field>
-        <field name="amount">0.230000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">purchase</field>
-        <field name="account_collected_id" ref="chart222020100"/>
-        <field name="account_paid_id" ref="chart222020100"/>
-        <field name="base_code_id" ref="vat_code_receivable_net"/>
-        <field name="tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_code_id" ref="vat_code_receivable_net"/>
-        <field name="ref_tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-    <record id="tax_vat_8_recivable" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT naliczony-8%(8.0%)</field>
-        <field name="amount">0.080000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">purchase</field>
-        <field name="account_collected_id" ref="chart222020200"/>
-        <field name="account_paid_id" ref="chart222020200"/>
-        <field name="base_code_id" ref="vat_code_receivable_net"/>
-        <field name="tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_code_id" ref="vat_code_receivable_net"/>
-        <field name="ref_tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-    <record id="tax_vat_5_recivable" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT naliczony-5%(5.0%)</field>
-        <field name="amount">0.050000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">purchase</field>
-        <field name="account_collected_id" ref="chart222020400"/>
-        <field name="account_paid_id" ref="chart222020200"/>
-        <field name="base_code_id" ref="vat_code_receivable_net"/>
-        <field name="tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_code_id" ref="vat_code_receivable_net"/>
-        <field name="ref_tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
-    <record id="tax_vat_0_recivable" model="account.tax.template">
-        <field name="chart_template_id" ref="pl_chart_template"/>
-        <field name="name">VAT naliczony-0%(0.0%)</field>
-        <field name="amount">0.000000</field>
-        <field name="type">percent</field>
-        <field name="type_tax_use">purchase</field>
-        <field name="account_collected_id" ref="chart222020300"/>
-        <field name="account_paid_id" ref="chart222020300"/>
-        <field name="base_code_id" ref="vat_code_receivable_net"/>
-        <field name="tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_code_id" ref="vat_code_receivable_net"/>
-        <field name="ref_tax_code_id" ref="vat_code_payable"/>
-        <field name="ref_base_sign" eval="-1"/>
-        <field name="ref_tax_sign" eval="-1"/>
-    </record>
+
+# VAT kraj należny (sprzedaż)
+
+        <record id="vs_kraj_23" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-23%</field>
+                <field name="description">V23</field>
+                <field name="amount">0.230000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+       <field name="sequence" eval="0"/>
+                <field name="account_collected_id" ref="chart22030400"/>
+                <field name="account_paid_id" ref="chart22030400"/>
+                <field name="base_code_id" ref="p_dost_kraj_22"/>
+                <field name="tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_22"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vs_kraj_22" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-22%</field>
+                <field name="description">V22</field>
+                <field name="amount">0.220000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030100"/>
+                <field name="account_paid_id" ref="chart22030100"/>
+                <field name="base_code_id" ref="p_dost_kraj_22"/>
+                <field name="tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_22"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vs_kraj_8" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-8%</field>
+                <field name="description">V8</field>
+                <field name="amount">0.080000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030500"/>
+                <field name="account_paid_id" ref="chart22030500"/>
+                <field name="base_code_id" ref="p_dost_kraj_7"/>
+                <field name="tax_code_id" ref="v_dost_kraj_7"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_7"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_7"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vs_kraj_7" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-7%</field>
+                <field name="description">V7</field>
+                <field name="amount">0.070000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030200"/>
+                <field name="account_paid_id" ref="chart22030200"/>
+                <field name="base_code_id" ref="p_dost_kraj_7"/>
+                <field name="tax_code_id" ref="v_dost_kraj_7"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_7"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_7"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vs_kraj_5" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-5%</field>
+                <field name="description">V5</field>
+                <field name="amount">0.050000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030600"/>
+                <field name="account_paid_id" ref="chart22030600"/>
+                <field name="base_code_id" ref="p_dost_kraj_3"/>
+                <field name="tax_code_id" ref="v_dost_kraj_3"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_3"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_3"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vs_kraj_3" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-3%</field>
+                <field name="description">V3</field>
+                <field name="amount">0.030000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030300"/>
+                <field name="account_paid_id" ref="chart22030300"/>
+                <field name="base_code_id" ref="p_dost_kraj_3"/>
+                <field name="tax_code_id" ref="v_dost_kraj_3"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_3"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_3"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+
+        <record id="vs_kraj_0" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-0%</field>
+                <field name="description">V0</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="base_code_id" ref="p_dost_kraj_0"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_0"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vs_kraj_zw" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT-ZW</field>
+                <field name="description">VZW</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="base_code_id" ref="p_dost_kraj_zw"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_zw"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+        <record id="vs_kraj_usl_23" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT usł-23%</field>
+                <field name="description">VU23</field>
+                <field name="amount">0.230000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030400"/>
+                <field name="account_paid_id" ref="chart22030400"/>
+                <field name="base_code_id" ref="p_dost_kraj_22"/>
+                <field name="tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_22"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+
+
+        <record id="vs_kraj_usl_22" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT usł-22%</field>
+                <field name="description">VU22</field>
+                <field name="amount">0.220000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="account_collected_id" ref="chart22030100"/>
+                <field name="account_paid_id" ref="chart22030100"/>
+                <field name="base_code_id" ref="p_dost_kraj_22"/>
+                <field name="tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_code_id" ref="p_dost_kraj_22"/>
+                <field name="ref_tax_code_id" ref="v_dost_kraj_22"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+
+
+# VAT kraj naliczony
+
+        <record id="vz_kraj_23" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-23%</field>
+                <field name="description">Z23</field>
+                <field name="amount">0.230000</field>
+                <field name="type">percent</field>
+        <field name="sequence" eval="0"/>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020400"/>
+                <field name="account_paid_id" ref="chart22020400"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_22" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-22%</field>
+                <field name="description">Z22</field>
+                <field name="amount">0.220000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020100"/>
+                <field name="account_paid_id" ref="chart22020100"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_8" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-8%</field>
+                <field name="description">Z8</field>
+                <field name="amount">0.080000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020500"/>
+                <field name="account_paid_id" ref="chart22020500"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_7" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-7%</field>
+                <field name="description">Z7</field>
+                <field name="amount">0.070000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020200"/>
+                <field name="account_paid_id" ref="chart22020200"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_5" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-5%</field>
+                <field name="description">Z5</field>
+                <field name="amount">0.050000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020600"/>
+                <field name="account_paid_id" ref="chart22020600"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_3" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-3%</field>
+                <field name="description">Z3</field>
+                <field name="amount">0.030000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020300"/>
+                <field name="account_paid_id" ref="chart22020300"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+
+        <record id="vz_kraj_0" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-0%</field>
+                <field name="description">Z0</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_zw" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT naliczony-ZW</field>
+                <field name="description">ZZW</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+
+        <record id="vz_kraj_usl_23" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT usł nalicz-23%</field>
+                <field name="description">ZU23</field>
+                <field name="amount">0.230000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020400"/>
+                <field name="account_paid_id" ref="chart22020400"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+        <record id="vz_kraj_usl_22" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">VAT usł nalicz-22%</field>
+                <field name="description">ZU22</field>
+                <field name="amount">0.220000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">purchase</field>
+                <field name="account_collected_id" ref="chart22020100"/>
+                <field name="account_paid_id" ref="chart22020100"/>
+                <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                <field name="ref_base_sign" eval="-1"/>
+                <field name="ref_tax_sign" eval="-1"/>
+        </record>
+
+
+# Unia
+#===========================================================
+
+        <record id="vs_unia" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Dost tow. unia</field>
+                <field name="description">UDT</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="base_code_id" ref="p_dost_wspol"/>
+                <field name="ref_base_code_id" ref="p_dost_wspol"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+        <record id="vz_unia" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Nab tow unia</field>
+                <field name="description">UNT</field>
+                <field name="amount">0.23</field>
+                <field name="type">percent</field>
+                <field eval="True" name="child_depend"/>
+                <field name="type_tax_use">purchase</field>
+                <field name="base_code_id" ref="p_wew_wspol_nab_tow"/>
+                <field name="ref_base_code_id" ref="p_wew_wspol_nab_tow"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+                <record id="vz_unia_1" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Nab tow unia 1</field>
+                        <field name="description">UNT1</field>
+                        <field name="amount" eval="1.00"/>
+                        <field name="sequence" eval="100"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_unia"/>
+                        <field name="account_collected_id" ref="chart22020400"/>
+                        <field name="account_paid_id" ref="chart22020400"/>
+                        <field name="tax_code_id" eval="v_wew_wspol_nab_tow"/>
+                        <field name="ref_tax_code_id" eval="v_wew_wspol_nab_tow"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+                <record id="vz_unia_2" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Nab tow unia 2</field>
+                        <field name="description">UNT2</field>
+                        <field name="amount" eval="-1.00"/>
+                        <field name="sequence" eval="110"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_unia"/>
+                        <field name="account_collected_id" ref="chart22040300"/>
+                        <field name="account_paid_id" ref="chart22040300"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+
+
+# Eksport / Import
+#================================================
+
+        <record id="vs_eksp_tow" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Eksp Tow</field>
+                <field name="description">EXT</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="base_code_id" ref="p_eksport"/>
+                <field name="ref_base_code_id" ref="p_eksport"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+        <record id="vz_imp_tow" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Imp Tow</field>
+                <field name="description">IMT</field>
+                <field name="amount">0.23</field>
+                <field name="type">percent</field>
+                <field eval="True" name="child_depend"/>
+                <field name="type_tax_use">purchase</field>
+                <field name="base_code_id" ref="p_import_tow_art33a"/>
+                <field name="ref_base_code_id" ref="p_import_tow_art33a"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+                <record id="vz_imp_tow_1" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Imp Tow 1</field>
+                        <field name="description">IMT1</field>
+                        <field name="amount" eval="1.00"/>
+                        <field name="sequence" eval="200"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_imp_tow"/>
+                        <field name="account_collected_id" ref="chart22020400"/>
+                        <field name="account_paid_id" ref="chart22020400"/>
+                        <field name="tax_code_id" eval="v_import_tow_art33a"/>
+                        <field name="ref_tax_code_id" eval="v_import_tow_art33a"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+                <record id="vz_imp_tow_2" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Imp Tow 2</field>
+                        <field name="description">IMT2</field>
+                        <field name="amount" eval="-1.00"/>
+                        <field name="sequence" eval="210"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_imp_tow"/>
+                        <field name="account_collected_id" ref="chart22040300"/>
+                        <field name="account_paid_id" ref="chart22040300"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+
+        <record id="vs_ekspu" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Eksp Usł</field>
+                <field name="description">EXU</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="base_code_id" ref="p_dost_poza_kraj"/>
+                <field name="ref_base_code_id" ref="p_dost_poza_kraj"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+        <record id="vs_dostu" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Świad Usł</field>
+                <field name="description">UDU</field>
+                <field name="amount">0.000000</field>
+                <field name="type">percent</field>
+                <field name="type_tax_use">sale</field>
+                <field name="base_code_id" ref="p_us_poza_kraj_art100"/>
+                <field name="ref_base_code_id" ref="p_us_poza_kraj_art100"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+        <record id="vz_impu" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Imp Usł</field>
+                <field name="description">IMU</field>
+                <field name="amount">0.23</field>
+                <field name="type">percent</field>
+                <field eval="True" name="child_depend"/>
+                <field name="type_tax_use">purchase</field>
+                <field name="base_code_id" ref="p_import_uslug"/>
+                <field name="ref_base_code_id" ref="p_import_uslug"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+                <record id="vz_impu_1" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Imp Usł 1</field>
+                        <field name="description">IMU1</field>
+                        <field name="amount" eval="1.00"/>
+                        <field name="sequence" eval="200"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_impu"/>
+                        <field name="account_collected_id" ref="chart22020400"/>
+                        <field name="account_paid_id" ref="chart22020400"/>
+                        <field name="tax_code_id" eval="v_import_uslug"/>
+                        <field name="ref_tax_code_id" eval="v_import_uslug"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+                <record id="vz_impu_2" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Imp Usł 2</field>
+                        <field name="description">IMU2</field>
+                        <field name="amount" eval="-1.00"/>
+                        <field name="sequence" eval="210"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_impu"/>
+                        <field name="account_collected_id" ref="chart22040300"/>
+                        <field name="account_paid_id" ref="chart22040300"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+
+        <record id="vz_nabu" model="account.tax.template">
+                <field name="chart_template_id" ref="pl_chart_template"/>
+                <field name="name">Nab Usł</field>
+                <field name="description">UNU</field>
+                <field name="amount">0.23</field>
+                <field name="type">percent</field>
+                <field eval="True" name="child_depend"/>
+                <field name="type_tax_use">purchase</field>
+                <field name="base_code_id" ref="p_import_uslug_art28b"/>
+                <field name="ref_base_code_id" ref="p_import_uslug_art28b"/>
+                <field name="ref_base_sign" eval="-1"/>
+        </record>
+
+                <record id="vz_nabu_1" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Nab Usł 1</field>
+                        <field name="description">UNU1</field>
+                        <field name="amount" eval="1.00"/>
+                        <field name="sequence" eval="200"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_nabu"/>
+                        <field name="account_collected_id" ref="chart22020400"/>
+                        <field name="account_paid_id" ref="chart22020400"/>
+                        <field name="tax_code_id" eval="v_import_uslug_art28b"/>
+                        <field name="ref_tax_code_id" eval="v_import_uslug_art28b"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+                <record id="vz_nabu_2" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">Nab Usł 2</field>
+                        <field name="description">UNU2</field>
+                        <field name="amount" eval="-1.00"/>
+                        <field name="sequence" eval="210"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vz_nabu"/>
+                        <field name="account_collected_id" ref="chart22040300"/>
+                        <field name="account_paid_id" ref="chart22040300"/>
+                        <field name="type_tax_use">purchase</field>
+                </record>
+
+# Leasing pojazdu
+#================================================
+
+                <record id="vp_leas" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">VAT - leasing pojazdu</field>
+                        <field name="description">VLP</field>
+                        <field name="amount">1.00</field>
+                        <field name="sequence" eval="1"/>
+                        <field name="type">percent</field>
+                        <field eval="True" name="child_depend"/>
+                        <field name="type_tax_use">all</field>
+                </record>
+
+                <record id="vp_leas_1" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">VAT - leasing pojazdu 60% x 23%</field>
+                        <field name="description">VLP-1</field>
+                        <field name="amount" eval="0.1380"/>
+                        <field name="sequence" eval="10"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vp_leas"/>
+                        <field name="account_collected_id" ref="chart22020400"/>
+                        <field name="account_paid_id" ref="chart22020400"/>
+                        <field name="base_code_id" ref="p_nab_tow_usluga"/>
+                        <field name="tax_code_id" ref="v_nab_tow_usluga"/>
+                        <field name="ref_base_code_id" ref="p_nab_tow_usluga"/>
+                        <field name="ref_tax_code_id" ref="v_nab_tow_usluga"/>
+                        <field name="type_tax_use">all</field>
+                </record>
+
+                <record id="vp_leas_2" model="account.tax.template">
+                        <field name="chart_template_id" ref="pl_chart_template"/>
+                        <field name="name">VAT - leasing pojazdu 40% x 23%</field>
+                        <field name="description">VLP-2</field>
+                        <field name="amount" eval="0.092000"/>
+                        <field name="sequence" eval="20"/>
+                        <field name="type">percent</field>
+                        <field name="parent_id" ref="vp_leas"/>
+                        <field name="account_collected_id" ref="chart76140000"/>
+                        <field name="account_paid_id" ref="chart76140000"/>
+                        <field name="type_tax_use">all</field>
+                </record>
+
 </data>
-</openerp>
\ No newline at end of file
+</openerp>
diff --git a/addons/l10n_pl/account_tax_code.xml b/addons/l10n_pl/account_tax_code.xml
index f9a375f6c96..d0b5c6dbaf3 100644..100755
--- a/addons/l10n_pl/account_tax_code.xml
+++ b/addons/l10n_pl/account_tax_code.xml
@@ -5,43 +5,391 @@
 #
 # Tax Code Template Configuration
 #
-    <record model="account.tax.code.template" id="vat_code_tax">
-        <field name="name">Podatek</field>
-    </record>
-    
-    <record model="account.tax.code.template" id="vat_code_balance_net">
-        <field name="name">Różnica podatku do zapłacenia</field>
-        <field name="parent_id" ref="vat_code_tax"/>
-    </record>
-
-    <record model="account.tax.code.template" id="vat_code_due_tva">
-        <field name="name">Podatek należny (Podatek do zapłacenia)</field>
-        <field name="parent_id" ref="vat_code_balance_net"/>
-    </record>
-
-    <record model="account.tax.code.template" id="vat_code_payable">
-        <field name="name">Podatek naliczony (Podatek do odliczenia)</field>
-        <field name="parent_id" ref="vat_code_balance_net"/>
-        <field eval="-1" name="sign"/>
-    </record>
-
-    <record model="account.tax.code.template" id="vat_code_base_net">
-        <field name="name">Podstawy podatku</field>
-        <field name="parent_id" ref="vat_code_tax"/>
-    </record>
-
-
-    <record model="account.tax.code.template" id="vat_code_base_due">
-        <field name="name">Podstawa dla podatku przy sprzedaży</field>
-        <field name="parent_id" ref="vat_code_base_net"/>
-    </record>
-
-
-    <record model="account.tax.code.template" id="vat_code_receivable_net">
-        <field name="name">Podstawa dla podatku przy zakupach</field>
-        <field name="parent_id" ref="vat_code_base_net"/>
-        <field eval="-1" name="sign"/>
-    </record>
+
+        <record model="account.tax.code.template" id="tax_code">
+                <field name="name">Rejestr główny</field>
+        </record>
+
+
+#   E group
+# =======================================================================================
+
+        <record model="account.tax.code.template" id="v_do_przen">
+                <field name="name">Podatek - Do przeniesienia</field>
+                <field name="code">E - 55</field>
+                <field name="info">Kwota do przeniesienia na następny okres rozliczeniowy</field>
+                <field name="parent_id" ref="tax_code"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_nadwyzka">
+                <field name="name">Podatek - Nadwyżka naliczonego nad należnym</field>
+                <field name="code">E - 50</field>
+                <field name="info">Nadwyżka podatku naliczonego nad należnym</field>
+                <field name="parent_id" ref="v_do_przen"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_wplata_do_us">
+                <field name="name">Podatek - Do wpłaty do US</field>
+                <field name="code">E - 48</field>
+                <field name="info">Kwota podatku podlegająca wpłacie do urzędu skarbowego</field>
+                <field name="parent_id" ref="v_nadwyzka"/>
+                <field name="sign" eval="-1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_zakup_kas">
+                <field name="name">Podatek - Wydatek na kasy rejestrujące</field>
+                <field name="code">E - 46</field>
+                <field name="info">Kwota wydatkowana na zakup kas rejestrujących, do odliczenia w danym okresie rozliczeniowym</field>
+                <field name="parent_id" ref="v_wplata_do_us"/>
+                <field name="sign" eval="-1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_zaniechanie">
+                <field name="name">Podatek - Objęty zaniechaniem poboru</field>
+                <field name="code">E - 47</field>
+                <field name="info">Kwota podatku objęta zaniechaniem poboru</field>
+                <field name="parent_id" ref="v_wplata_do_us"/>
+                <field name="sign" eval="-1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_zakup_kas_okres">
+                <field name="name">Podatek - Wydatek na kasy do zwrotu w tym okresie</field>
+                <field name="code">E - 49</field>
+                <field name="info">Kwota wydatkowana na zakup kas rejestrujących, przysługująca do zwrotu w danym okresie rozliczeniowym</field>
+                <field name="parent_id" ref="v_nadwyzka"/>
+        </record>
+
+
+        <record model="account.tax.code.template" id="v_do_zwrotu">
+                <field name="name">Podatek - Do zwrotu</field>
+                <field name="code">E - 51</field>
+                <field name="info">Kwota do zwrotu na rachunek wskazany przez podatnika</field>
+                <field name="parent_id" ref="v_do_przen"/>
+                <field name="sign" eval="-1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_do_zwrotu_25">
+                <field name="name">Podatek - Do zwrotu 25 dni</field>
+                <field name="code">E - 52</field>
+                <field name="info">W tym kwota do zwrotu w terminie 25 dni</field>
+                <field name="parent_id" ref="v_do_zwrotu"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_do_zwrotu_60">
+                <field name="name">Podatek - Do zwrotu 60 dni</field>
+                <field name="code">E - 53</field>
+                <field name="info">W tym kwota do zwrotu w terminie 60 dni</field>
+                <field name="parent_id" ref="v_do_zwrotu"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_do_zwrotu_180">
+                <field name="name">Podatek - Do zwrotu 180 dni</field>
+                <field name="code">E - 54</field>
+                <field name="info">W tym kwota do zwrotu w terminie 180 dni</field>
+                <field name="parent_id" ref="v_do_zwrotu"/>
+        </record>
+
+
+# C group
+#================================================================================
+
+        <record model="account.tax.code.template" id="p_razem_c">
+                <field name="name">Podstawa - Razem C</field>
+                <field name="code">C.RAZEM - 35</field>
+                <field name="info">Poz 35 = suma kwot z poz 10, 11, 13, 15, 17, 19, 21, 22, 23, 25, 27 i 31</field>
+                <field name="parent_id" ref="tax_code"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_razem_c">
+                <field name="name">Podatek - Razem C</field>
+                <field name="code">C.RAZEM - 36</field>
+                <field name="info">Poz 36 = suma kwot z poz 16, 18, 20, 24, 26, 28, 32, 33, pomniejszona o kwotę z pozycji 34</field>
+                <field name="parent_id" ref="v_wplata_do_us"/>
+                <field name="sign" eval="1" />
+        </record>
+
+
+
+        <record model="account.tax.code.template" id="p_dost_kraj_zw">
+                <field name="name">Podstawa - Dostawa towarów/usług, kraj, zwolnione</field>
+                <field name="code">C.01 - 10</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, zwolnione od podatku</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_poza_kraj">
+                <field name="name">Podstawa - Dostawa towarów/usług, poza kraj</field>
+                <field name="code">C.02 - 11</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług poza terytorium kraju</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+                <field name="notprintable" eval="1" />
+
+        </record>
+
+        <record model="account.tax.code.template" id="p_us_poza_kraj_art100">
+                <field name="name">Podstawa - W tym usługi art 100.1.4</field>
+                <field name="code">C.02a - 12</field>
+                <field name="info">W tym świadczenie usług, o których mowa w art 100 ust. 1 pkt 4 ustawy. Do Dostawa towarów oraz świadczenie usług poza terytorium kraju</field>
+                <field name="parent_id" ref="p_dost_poza_kraj"/>
+                <field name="sign" eval="1" />
+                <field name="notprintable" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_kraj_0">
+                <field name="name">Podstawa - Dostawa towarów/usług, kraj, 0%</field>
+                <field name="code">C.03 - 13</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 0%</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_kraj_0_art129">
+                <field name="name">Podstawa - W tym towary art 129</field>
+                <field name="code">C.03a - 14</field>
+                <field name="info">W tym dostawa towarów, o której mowa w art. 129 ustawy. Do Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 0%</field>
+                <field name="parent_id" ref="p_dost_kraj_0"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_kraj_3">
+                <field name="name">Podstawa - Dostawa towarów/usług, kraj, 3% lub 5%</field>
+                <field name="code">C.04 - 15</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 3% albo 5%</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_dost_kraj_3">
+                <field name="name">Podatek - Dostawa towarów/usług, kraj, 3% lub 5%</field>
+                <field name="code">C.04 - 16</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 3% albo 5%</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_kraj_7">
+                <field name="name">Podstawa - Dostawa towarów/usług, kraj, 7% lub 8%</field>
+                <field name="code">C.05 - 17</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 7% albo 8%</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_dost_kraj_7">
+                <field name="name">Podatek - Dostawa towarów/usług, kraj, 7% lub 8%</field>
+                <field name="code">C.05 - 18</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 7% albo 8%</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_kraj_22">
+                <field name="name">Podstawa - Dostawa towarów/usług, kraj, 22% lub 23%</field>
+                <field name="code">C.06 - 19</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 22% albo 23%</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_dost_kraj_22">
+                <field name="name">Podatek - Dostawa towarów/usług, kraj, 22% lub 23%</field>
+                <field name="code">C.06 - 20</field>
+                <field name="info">Dostawa towarów oraz świadczenie usług na terytorium kraju, opodatkowane stawką 22% albo 23%</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_wspol">
+                <field name="name">Podstawa - Wew-wspól dostawa towarów</field>
+                <field name="code">C.07 - 21</field>
+                <field name="info">Wewnątrzwspólnotowa dostawa towarów</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+                <field name="notprintable" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_eksport">
+                <field name="name">Podstawa - Eksport towarów</field>
+                <field name="code">C.08 - 22</field>
+                <field name="info">Eksport towarów</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+                <field name="notprintable" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_wew_wspol_nab_tow">
+                <field name="name">Podstawa - Wewn-wspól. nabycie towarów</field>
+                <field name="code">C.09 - 23</field>
+                <field name="info">Wewnątrzwspólnotowe nabycie towarów</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_wew_wspol_nab_tow">
+                <field name="name">Podatek - Wewn-wspól. nabycie towarów</field>
+                <field name="code">C.09 - 24</field>
+                <field name="info">Wewnątrzwspólnotowe nabycie towarów</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_import_tow_art33a">
+                <field name="name">Podstawa - Import towarów art. 33a</field>
+                <field name="code">C.10 - 25</field>
+                <field name="info">Import towarów, podlegający rozliczeniu zgodnie z art 33a ustawy</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_import_tow_art33a">
+                <field name="name">Podatek - Import towarów art. 33a</field>
+                <field name="code">C.10 - 26</field>
+                <field name="info">Import towarów, podlegający rozliczeniu zgodnie z art 33a ustawy</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_import_uslug">
+                <field name="name">Podstawa - Import usług</field>
+                <field name="code">C.11 - 27</field>
+                <field name="info">Import usług</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_import_uslug">
+                <field name="name">Podatek - Import usług</field>
+                <field name="code">C.11 - 28</field>
+                <field name="info">Import usług</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_import_uslug_art28b">
+                <field name="name">Podstawa - W tym nabycie wg art 28b</field>
+                <field name="code">C.11a - 29</field>
+                <field name="info">W tym nabycie od podatników podatku od wartości dodanej usług, do których stosuje się art 28b ustawy</field>
+                <field name="parent_id" ref="p_import_uslug"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_import_uslug_art28b">
+                <field name="name">Podatek - W tym nabycie wg art 28b</field>
+                <field name="code">C.11a - 30</field>
+                <field name="info">W tym nabycie od podatników podatku od wartości dodanej usług, do których stosuje się art 28b ustawy</field>
+                <field name="parent_id" ref="v_import_uslug"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="p_dost_tow_podat_nabywca">
+                <field name="name">Podstawa - Dostawa towarów, podatnik nabywca</field>
+                <field name="code">C.12 - 31</field>
+                <field name="info">Dostawa towarów, dla której podatnikiem jest nabywca</field>
+                <field name="parent_id" ref="p_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_dost_tow_podat_nabywca">
+                <field name="name">Podatek - Dostawa towarów, podatnik nabywca</field>
+                <field name="code">C.12 - 32</field>
+                <field name="info">Dostawa towarów, dla której podatnikiem jest nabywca</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_spis_z_natury">
+                <field name="name">Podatek - Ze spisu z natury art 14.5</field>
+                <field name="code">C.13 - 33</field>
+                <field name="info">Kwota podatku należnego od towarów i usług objętych spisem z natury, o którym mowa w art.14 ust.5 ustawy</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_nab_transp_termin">
+                <field name="name">Podatek - Wew.wspól. nabycie środk. transp. termin</field>
+                <field name="code">C.14 - 34</field>
+                <field name="info">Kwota podatku należnego od wewnątrzwspólnotowego nabycia środków transportu, wykazanego w poz.34, podlegająca wpłacie w terminie, o którym mowa w art.103 ust.3  w związku z ust.4 ustawy</field>
+                <field name="parent_id" ref="v_razem_c"/>
+                <field name="sign" eval="-1" />
+        </record>
+
+#   D group
+# =======================================================================================
+
+        <record model="account.tax.code.template" id="p_razem_d">
+                <field name="name">Podstawa - Razem D</field>
+                <field name="code">D.RAZEM - 00</field>
+                <field name="info">Poz nieistniejąca = suma kwot z poz 49 i 51</field>
+                <field name="parent_id" ref="tax_code"/>
+                <field name="sign" eval="1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_razem_d">
+                <field name="name">Podatek - Razem D</field>
+                <field name="code">D.03 - 45</field>
+                <field name="info">Razem kwota podatku naliczonego do odliczenia</field>
+                <field name="parent_id" ref="v_wplata_do_us"/>
+                <field name="sign" eval="-1" />
+        </record>
+
+        <record model="account.tax.code.template" id="v_nadwyzka_z_poprz">
+                <field name="name">Podatek - Nadwyżka z poprzedniej deklaracji</field>
+                <field name="code">D.01 - 37</field>
+                <field name="info">Kwota nadwyżki z poprzedniej deklaracji</field>
+                <field name="parent_id" ref="v_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_nal_spis">
+                <field name="name">Podatek - Naliczony ze spisu z natury, art.113</field>
+                <field name="code">D.01 - 38</field>
+                <field name="info">Kwota podatku naliczonego wynikającego ze spisu z natury, o którym mowa w art.113 ust.5 ustawy</field>
+                <field name="parent_id" ref="v_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="p_nab_tow_usluga_st">
+                <field name="name">Podstawa - Nabycie towarów i usług ś.trwałe</field>
+                <field name="code">D.02 - 39</field>
+                <field name="info">Nabycie towarów i usług zaliczanych u podatnika do środków trwałych</field>
+                <field name="parent_id" ref="p_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_nab_tow_usluga_st">
+                <field name="name">Podatek - Nabycie towarów i usług ś.trwałe</field>
+                <field name="code">D.02 - 40</field>
+                <field name="info">Nabycie towarów i usług zaliczanych u podatnika do środków trwałych</field>
+                <field name="parent_id" ref="v_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="p_nab_tow_usluga">
+                <field name="name">Podstawa - Nabycie towarów i usług pozostałych</field>
+                <field name="code">D.02 - 41</field>
+                <field name="info">Nabycie towarów i usług pozostałych</field>
+                <field name="parent_id" ref="p_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_nab_tow_usluga">
+                <field name="name">Podatek - Nabycie towarów i usług pozostałych</field>
+                <field name="code">D.02 - 42</field>
+                <field name="info">Nabycie towarów i usług pozostałych</field>
+                <field name="parent_id" ref="v_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_korekta_st">
+                <field name="name">Podatek - Korekta naliczonego od nabycia ś.trwałych</field>
+                <field name="code">D.03 - 43</field>
+                <field name="info">Korekta podatku naliczonego od nabycia środków trwałych</field>
+                <field name="parent_id" ref="v_razem_d"/>
+        </record>
+
+        <record model="account.tax.code.template" id="v_korekta_poz">
+                <field name="name">Podatek - Korekta naliczonego od pozostałych nabyć</field>
+                <field name="code">D.03 - 44</field>
+                <field name="info">Korekta podatku naliczonego od pozostałych nabyć</field>
+                <field name="parent_id" ref="v_razem_d"/>
+        </record>
 
 </data>
 </openerp>
diff --git a/addons/l10n_pl/country_pl.xml b/addons/l10n_pl/country_pl.xml
new file mode 100644
index 00000000000..0b3d45c6d15
--- /dev/null
+++ b/addons/l10n_pl/country_pl.xml
@@ -0,0 +1,85 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="1">
+        <record model='res.country.state' id='CA01'>
+            <field name='name'>mazowieckie</field>
+            <field name='code'>MZ</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA02'>
+            <field name='name'>dolnośląskie</field>
+            <field name='code'>DS</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA03'>
+            <field name='name'>lubelskie</field>
+            <field name='code'>LU</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA04'>
+            <field name='name'>kujawsko-pomorskie</field>
+            <field name='code'>KS</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA05'>
+            <field name='name'>lubuskie</field>
+            <field name='code'>LB</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA06'>
+            <field name='name'>łódzkie</field>
+            <field name='code'>LD</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA07'>
+            <field name='name'>małopolskie</field>
+            <field name='code'>MA</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA08'>
+            <field name='name'>opolskie</field>
+            <field name='code'>OP</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA09'>
+            <field name='name'>podkarpackie</field>
+            <field name='code'>PK</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA10'>
+            <field name='name'>podlaskie</field>
+            <field name='code'>PD</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA11'>
+            <field name='name'>pomorskie</field>
+            <field name='code'>PM</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA12'>
+            <field name='name'>śląskie</field>
+            <field name='code'>SL</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA13'>
+            <field name='name'>świętokrzyskie</field>
+            <field name='code'>SK</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA14'>
+            <field name='name'>warmińsko-mazurskie</field>
+            <field name='code'>WN</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA15'>
+            <field name='name'>wielkopolskie</field>
+            <field name='code'>WP</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+        <record model='res.country.state' id='CA16'>
+            <field name='name'>zachodniopomorskie</field>
+            <field name='code'>ZP</field>
+            <field search="[('code','=','PL')]" model='res.country' name='country_id'/> 
+        </record>
+    </data>
+</openerp>
diff --git a/addons/l10n_pl/fiscal_position.xml b/addons/l10n_pl/fiscal_position.xml
new file mode 100644
index 00000000000..5dc0cbe953d
--- /dev/null
+++ b/addons/l10n_pl/fiscal_position.xml
@@ -0,0 +1,247 @@
+<?xml version="1.0" encoding="utf-8"?>
+<openerp>
+    <data noupdate="1">
+    
+        <!-- Fiscal Position Templates -->
+        
+        <record id="fiscal_position_template_1" model="account.fiscal.position.template">
+            <field name="name">Kraj</field>
+            <field name="chart_template_id" ref="pl_chart_template"/>
+        </record>
+        
+        <record id="fiscal_position_template_2" model="account.fiscal.position.template">
+            <field name="name">Wspólnota</field>
+            <field name="chart_template_id" ref="pl_chart_template"/>
+        </record>
+
+        <record id="fiscal_position_template_3" model="account.fiscal.position.template">
+            <field name="name">Import/Eksport</field>
+            <field name="chart_template_id" ref="pl_chart_template"/>
+        </record>
+    
+    <!-- Fiscal Position Tax Templates -->
+
+        <!-- Wspólnota -->
+        <!-- Sprzedaż -->
+        <record id="fiscal_position_tax_template_1a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_23" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_1" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_22" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_2a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_8" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_2" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_7" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_3a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_5" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_3" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_3" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_4" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_0" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_5" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_zw" />
+            <field name="tax_dest_id" ref="vs_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_6a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_usl_23" />
+            <field name="tax_dest_id" ref="vs_dostu" />
+        </record>
+        <record id="fiscal_position_tax_template_6" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vs_kraj_usl_22" />
+            <field name="tax_dest_id" ref="vs_dostu" />
+        </record>
+
+# Zakup
+
+        <record id="fiscal_position_tax_template_11a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_23" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_11" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_22" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_12a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_8" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_12" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_7" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_13a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_5" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_13" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_3" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_14" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_0" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+        <record id="fiscal_position_tax_template_15" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_zw" />
+            <field name="tax_dest_id" ref="vz_unia" />
+        </record>
+
+        <record id="fiscal_position_tax_template_16a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_usl_23" />
+            <field name="tax_dest_id" ref="vz_nabu" />
+        </record>
+        <record id="fiscal_position_tax_template_16" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_2"  />
+            <field name="tax_src_id" ref="vz_kraj_usl_22" />
+            <field name="tax_dest_id" ref="vz_nabu" />
+        </record>
+
+
+# Eksport / Import 
+#====================================================
+
+          
+# Sprzedaż
+
+        <record id="fiscal_position_tax_template_21a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_23" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_21" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_22" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_22a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_8" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_22" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_7" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_23a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_5" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_23" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_3" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_24" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_0" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_25" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_zw" />
+            <field name="tax_dest_id" ref="vs_eksp_tow" />
+        </record>
+
+        <record id="fiscal_position_tax_template_26a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_usl_23" />
+            <field name="tax_dest_id" ref="vs_ekspu" />
+        </record>
+        <record id="fiscal_position_tax_template_26" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vs_kraj_usl_22" />
+            <field name="tax_dest_id" ref="vs_ekspu" />
+        </record>
+
+
+# Zakupy 
+
+
+        <record id="fiscal_position_tax_template_31a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_23" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_31" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_22" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_32a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_8" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_32" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_7" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_33a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_5" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_33" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_3" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_34" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_0" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+        <record id="fiscal_position_tax_template_35" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_zw" />
+            <field name="tax_dest_id" ref="vz_imp_tow" />
+        </record>
+
+        <record id="fiscal_position_tax_template_36a" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_usl_23" />
+            <field name="tax_dest_id" ref="vz_impu" />
+        </record>
+        <record id="fiscal_position_tax_template_36" model="account.fiscal.position.tax.template">
+            <field name="position_id" ref="fiscal_position_template_3"  />
+            <field name="tax_src_id" ref="vz_kraj_usl_22" />
+            <field name="tax_dest_id" ref="vz_impu" />
+        </record>
+
+    </data>
+</openerp>