ekwo-os 0.4.1

package/dist/assets/seed/15_pack_us.sql

@@ -0,0 +1,751 @@
+-- Ekwo OS — United States: chart of accounts, journals, taxes and defaults.
+--
+-- Generated from packs/us at version 0.5.0, do not edit.
+-- Change the pack and run `ekwo pack build us`; `ekwo pack check --all`
+-- refuses a seed that is not the exact output of its pack, and the CI runs it.
+--
+-- Community pack — not reviewed.
+-- Written from:
+--   Regulation S-X — 17 CFR part 210, Form and Content of and Requirements for Financial Statements; rule 4-01 on form, order and terminology, rule 5-02 on balance sheets and rule 5-03 on statements of comprehensive income (United States National Archives and Records Administration — Electronic Code of Federal Regulations)
+--     https://www.ecfr.gov/current/title-17/part-210
+--   FASB Accounting Standards Codification — the single source of authoritative generally accepted accounting principles in the United States, including topic 360 on property, plant and equipment and topic 350 on intangibles (Financial Accounting Standards Board)
+--     https://asc.fasb.org/
+--   Tax years — what a tax year is, and the three an entity may keep: the calendar year, a fiscal year ending on the last day of any month except December, and a 52-53-week year (Internal Revenue Service)
+--     https://www.irs.gov/businesses/small-businesses-self-employed/tax-years
+--   Publication 538, Accounting Periods and Methods (Internal Revenue Service)
+--     https://www.irs.gov/publications/p538
+--   Publication 946, How To Depreciate Property — the Modified Accelerated Cost Recovery System, which is a tax computation and never the accounting charge (Internal Revenue Service)
+--     https://www.irs.gov/publications/p946
+--   California Revenue and Taxation Code — division 2, part 1, the Sales and Use Tax Law: section 6051 imposes the sales tax, 6091 the resale certificate presumption, 6201 and 6202 the use tax and the purchaser's liability for it, 6359 the food exemption, 6381 sales to the United States, 6396 sales shipped out of state, 6452 and 6455 the return and its period, and 7202, 7203 and 7261 the local and district taxes (California Legislative Information — Office of Legislative Counsel)
+--     https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml?tocCode=RTC
+--   Detailed Description of the Sales & Use Tax Rate — what the 7.25 per cent statewide rate is made of, rate by rate and section by section, and what a district tax adds to it (California Department of Tax and Fee Administration)
+--     https://www.cdtfa.ca.gov/taxes-and-fees/sut-rates-description.htm
+--   CDTFA-401-A, State, Local, and District Sales and Use Tax Return, revision 1-26 (California Department of Tax and Fee Administration)
+--     https://www.cdtfa.ca.gov/formspubs/cdtfa401a.pdf
+--   CDTFA-401-INST, Instructions for Completing CDTFA-401-A, revision 34 (1-26) — which amount goes on which line (California Department of Tax and Fee Administration)
+--     https://www.cdtfa.ca.gov/formspubs/cdtfa401inst.pdf
+--   CDTFA-531-A2, Schedule A2 — Computation Schedule for District Tax, Long Form, revision 56 (4-26): every district, its reporting code and its rate (California Department of Tax and Fee Administration)
+--     https://www.cdtfa.ca.gov/formspubs/cdtfa531a2.pdf
+--   Sales and Use Tax Regulation 1668, Sales for Resale — title 18, division 2, chapter 4, article 16 of the California Code of Regulations (California Department of Tax and Fee Administration — Business Taxes Law Guide)
+--     https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1668.html
+--   Tax Guide for Out-of-State Retailers — the effect of South Dakota v. Wayfair and of Assembly Bill 147 on the duty to register and collect, with the 500,000 dollar threshold operative 1 April 2019 (California Department of Tax and Fee Administration)
+--     https://www.cdtfa.ca.gov/industry/wayfair.htm
+--   CDTFA Online Services — where a California sales and use tax return is filed and paid (California Department of Tax and Fee Administration)
+--     https://www.cdtfa.ca.gov/services/
+--   South Dakota v. Wayfair, Inc., No. 17-494, decided 21 June 2018 — the slip opinion overruling the physical presence rule of Quill Corp. v. North Dakota (Supreme Court of the United States)
+--     https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf
+--   Tax Bulletin ST-825 (TB-ST-825), Sales Tax Rates, Additional Sales Taxes, and Fees — the combined rate is the state rate plus the local rate plus the Metropolitan Commuter Transportation District rate, and the jurisdiction of delivery decides the local one (New York State Department of Taxation and Finance)
+--     https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm
+--   Publication 718 (2/25), New York State Sales and Use Tax Rates by Jurisdiction, effective 1 March 2025 — the combined rate and the reporting code of every county and city (New York State Department of Taxation and Finance)
+--     https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf
+--   Tax Bulletin ST-275 (TB-ST-275), Filing Requirements for Sales and Use Tax Returns — quarterly, part-quarterly and annual filers, and the web filing mandate (New York State Department of Taxation and Finance)
+--     https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm
+--   Sales tax forms, current periods — form ST-100, the quarterly New York State and Local Sales and Use Tax Return, and the schedules that go with it (New York State Department of Taxation and Finance)
+--     https://www.tax.ny.gov/forms/sales_cur_forms.htm
+--   Sales tax in Oregon — Oregon has no general sales or use tax, and what the Wayfair decision does and does not change for an Oregon buyer (Oregon Department of Revenue)
+--     https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx
+--   Digital Business Networks Alliance — the open exchange network for business documents in the United States, membership-based and imposed on nobody (Digital Business Networks Alliance)
+--     https://dbnalliance.org/
+--
+-- Reference data: `install_country_template()` copies it into a company,
+-- nothing here belongs to a company.
+
+insert into country_packs
+  (country, name, version, released_at, schema_min, certification_status,
+   certified_by, certified_at, checksum, sources)
+values
+  ('US', 'United States', '0.5.0', date '2026-09-16', '20260917170000', 'community', null, null, '621087a9d9cb2c547052bbc4932f602ec37ab1869b0122f7536a3d109b381912', '[{"key":"reg-s-x","title":"Regulation S-X — 17 CFR part 210, Form and Content of and Requirements for Financial Statements; rule 4-01 on form, order and terminology, rule 5-02 on balance sheets and rule 5-03 on statements of comprehensive income","publisher":"United States National Archives and Records Administration — Electronic Code of Federal Regulations","url":"https://www.ecfr.gov/current/title-17/part-210","consulted_on":"2026-09-16","kind":"regulation"},{"key":"fasb-asc","title":"FASB Accounting Standards Codification — the single source of authoritative generally accepted accounting principles in the United States, including topic 360 on property, plant and equipment and topic 350 on intangibles","publisher":"Financial Accounting Standards Board","url":"https://asc.fasb.org/","consulted_on":"2026-09-16","kind":"standard"},{"key":"irs-tax-years","title":"Tax years — what a tax year is, and the three an entity may keep: the calendar year, a fiscal year ending on the last day of any month except December, and a 52-53-week year","publisher":"Internal Revenue Service","url":"https://www.irs.gov/businesses/small-businesses-self-employed/tax-years","consulted_on":"2026-09-16","kind":"guidance"},{"key":"irs-pub-538","title":"Publication 538, Accounting Periods and Methods","publisher":"Internal Revenue Service","url":"https://www.irs.gov/publications/p538","consulted_on":"2026-09-16","kind":"guidance"},{"key":"irs-pub-946","title":"Publication 946, How To Depreciate Property — the Modified Accelerated Cost Recovery System, which is a tax computation and never the accounting charge","publisher":"Internal Revenue Service","url":"https://www.irs.gov/publications/p946","consulted_on":"2026-09-16","kind":"guidance"},{"key":"ca-rtc","title":"California Revenue and Taxation Code — division 2, part 1, the Sales and Use Tax Law: section 6051 imposes the sales tax, 6091 the resale certificate presumption, 6201 and 6202 the use tax and the purchaser''s liability for it, 6359 the food exemption, 6381 sales to the United States, 6396 sales shipped out of state, 6452 and 6455 the return and its period, and 7202, 7203 and 7261 the local and district taxes","publisher":"California Legislative Information — Office of Legislative Counsel","url":"https://leginfo.legislature.ca.gov/faces/codesTOCSelected.xhtml?tocCode=RTC","consulted_on":"2026-09-16","kind":"law"},{"key":"cdtfa-rates","title":"Detailed Description of the Sales & Use Tax Rate — what the 7.25 per cent statewide rate is made of, rate by rate and section by section, and what a district tax adds to it","publisher":"California Department of Tax and Fee Administration","url":"https://www.cdtfa.ca.gov/taxes-and-fees/sut-rates-description.htm","consulted_on":"2026-09-16","kind":"guidance"},{"key":"cdtfa-401-a","title":"CDTFA-401-A, State, Local, and District Sales and Use Tax Return, revision 1-26","publisher":"California Department of Tax and Fee Administration","url":"https://www.cdtfa.ca.gov/formspubs/cdtfa401a.pdf","consulted_on":"2026-09-16","kind":"form"},{"key":"cdtfa-401-inst","title":"CDTFA-401-INST, Instructions for Completing CDTFA-401-A, revision 34 (1-26) — which amount goes on which line","publisher":"California Department of Tax and Fee Administration","url":"https://www.cdtfa.ca.gov/formspubs/cdtfa401inst.pdf","consulted_on":"2026-09-16","kind":"form"},{"key":"cdtfa-531-a2","title":"CDTFA-531-A2, Schedule A2 — Computation Schedule for District Tax, Long Form, revision 56 (4-26): every district, its reporting code and its rate","publisher":"California Department of Tax and Fee Administration","url":"https://www.cdtfa.ca.gov/formspubs/cdtfa531a2.pdf","consulted_on":"2026-09-16","kind":"form"},{"key":"cdtfa-reg-1668","title":"Sales and Use Tax Regulation 1668, Sales for Resale — title 18, division 2, chapter 4, article 16 of the California Code of Regulations","publisher":"California Department of Tax and Fee Administration — Business Taxes Law Guide","url":"https://www.cdtfa.ca.gov/lawguides/vol1/sutr/1668.html","consulted_on":"2026-09-16","kind":"regulation"},{"key":"cdtfa-wayfair","title":"Tax Guide for Out-of-State Retailers — the effect of South Dakota v. Wayfair and of Assembly Bill 147 on the duty to register and collect, with the 500,000 dollar threshold operative 1 April 2019","publisher":"California Department of Tax and Fee Administration","url":"https://www.cdtfa.ca.gov/industry/wayfair.htm","consulted_on":"2026-09-16","kind":"guidance"},{"key":"cdtfa-portal","title":"CDTFA Online Services — where a California sales and use tax return is filed and paid","publisher":"California Department of Tax and Fee Administration","url":"https://www.cdtfa.ca.gov/services/","consulted_on":"2026-09-16","kind":"portal"},{"key":"wayfair","title":"South Dakota v. Wayfair, Inc., No. 17-494, decided 21 June 2018 — the slip opinion overruling the physical presence rule of Quill Corp. v. North Dakota","publisher":"Supreme Court of the United States","url":"https://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf","consulted_on":"2026-09-16","kind":"law"},{"key":"ny-tb-st-825","title":"Tax Bulletin ST-825 (TB-ST-825), Sales Tax Rates, Additional Sales Taxes, and Fees — the combined rate is the state rate plus the local rate plus the Metropolitan Commuter Transportation District rate, and the jurisdiction of delivery decides the local one","publisher":"New York State Department of Taxation and Finance","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm","consulted_on":"2026-09-16","kind":"guidance"},{"key":"ny-pub-718","title":"Publication 718 (2/25), New York State Sales and Use Tax Rates by Jurisdiction, effective 1 March 2025 — the combined rate and the reporting code of every county and city","publisher":"New York State Department of Taxation and Finance","url":"https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf","consulted_on":"2026-09-16","kind":"guidance"},{"key":"ny-tb-st-275","title":"Tax Bulletin ST-275 (TB-ST-275), Filing Requirements for Sales and Use Tax Returns — quarterly, part-quarterly and annual filers, and the web filing mandate","publisher":"New York State Department of Taxation and Finance","url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm","consulted_on":"2026-09-16","kind":"guidance"},{"key":"ny-forms","title":"Sales tax forms, current periods — form ST-100, the quarterly New York State and Local Sales and Use Tax Return, and the schedules that go with it","publisher":"New York State Department of Taxation and Finance","url":"https://www.tax.ny.gov/forms/sales_cur_forms.htm","consulted_on":"2026-09-16","kind":"form"},{"key":"oregon-dor","title":"Sales tax in Oregon — Oregon has no general sales or use tax, and what the Wayfair decision does and does not change for an Oregon buyer","publisher":"Oregon Department of Revenue","url":"https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx","consulted_on":"2026-09-16","kind":"guidance"},{"key":"dbn-alliance","title":"Digital Business Networks Alliance — the open exchange network for business documents in the United States, membership-based and imposed on nobody","publisher":"Digital Business Networks Alliance","url":"https://dbnalliance.org/","consulted_on":"2026-09-16","kind":"standard"}]'::jsonb)
+on conflict (country) do update set
+  name                 = excluded.name,
+  version              = excluded.version,
+  released_at          = excluded.released_at,
+  schema_min           = excluded.schema_min,
+  certification_status = excluded.certification_status,
+  certified_by         = excluded.certified_by,
+  certified_at         = excluded.certified_at,
+  checksum             = excluded.checksum,
+  sources              = excluded.sources;
+
+insert into chart_templates
+  (country, code, name, name_i18n, is_default, audience, statements,
+   certification_status, legal_reference, source_key)
+values
+  ('US', 'default', 'United States reference chart of accounts', '{}'::jsonb, true, 'companies', array['US-SX-BS', 'US-SX-IS']::text[], null, 'There is no legal chart of accounts in the United States, and no statute prescribes one for a company of any size. What is prescribed is the form of the statements, and only for a company that files with the Securities and Exchange Commission: 17 CFR 210.5-02 and 210.5-03 name the captions of a commercial balance sheet and income statement and fix their order, and 17 CFR 210.4-01(a)(1) makes statements not prepared in accordance with generally accepted accounting principles presumed misleading. This chart is original. It follows the four-digit, ten-class convention American bookkeeping shares, and every block of codes is cut so that it reaches exactly one caption of rule 5-02 or rule 5-03, so the statements of this pack are readable straight off the chart.', 'reg-s-x')
+on conflict (country, code) do update set
+  name                 = excluded.name,
+  name_i18n            = excluded.name_i18n,
+  is_default           = excluded.is_default,
+  audience             = excluded.audience,
+  statements           = excluded.statements,
+  certification_status = excluded.certification_status,
+  legal_reference      = excluded.legal_reference,
+  source_key           = excluded.source_key;
+
+insert into account_templates
+  (country, chart_code, code, name, name_i18n, account_type, reconcilable,
+   parent_code, sequence)
+values
+  ('US', 'default', '1000', 'Cash — operating account', '{}'::jsonb, 'asset_cash', false, null, 10),
+  ('US', 'default', '1001', 'Cash — payroll account', '{}'::jsonb, 'asset_cash', false, null, 20),
+  ('US', 'default', '1002', 'Cash — savings account', '{}'::jsonb, 'asset_cash', false, null, 30),
+  ('US', 'default', '1003', 'Cash — money market account', '{}'::jsonb, 'asset_cash', false, null, 40),
+  ('US', 'default', '1004', 'Cash in transit', '{}'::jsonb, 'asset_cash', false, null, 50),
+  ('US', 'default', '1010', 'Petty cash', '{}'::jsonb, 'asset_cash', false, null, 60),
+  ('US', 'default', '1011', 'Undeposited funds', '{}'::jsonb, 'asset_cash', false, null, 70),
+  ('US', 'default', '1015', 'Restricted cash', '{}'::jsonb, 'asset_cash', false, null, 80),
+  ('US', 'default', '1020', 'Marketable equity securities', '{}'::jsonb, 'asset_current', false, null, 90),
+  ('US', 'default', '1021', 'Marketable debt securities', '{}'::jsonb, 'asset_current', false, null, 100),
+  ('US', 'default', '1022', 'Certificates of deposit — short term', '{}'::jsonb, 'asset_current', false, null, 110),
+  ('US', 'default', '1100', 'Accounts receivable — trade', '{}'::jsonb, 'asset_receivable', true, null, 120),
+  ('US', 'default', '1110', 'Notes receivable — trade', '{}'::jsonb, 'asset_receivable', true, null, 130),
+  ('US', 'default', '1120', 'Accounts receivable — related parties', '{}'::jsonb, 'asset_receivable', true, null, 140),
+  ('US', 'default', '1130', 'Receivables from officers and employees', '{}'::jsonb, 'asset_receivable', true, null, 150),
+  ('US', 'default', '1140', 'Credit card receivables', '{}'::jsonb, 'asset_receivable', true, null, 160),
+  ('US', 'default', '1180', 'Other receivables', '{}'::jsonb, 'asset_receivable', true, null, 200),
+  ('US', 'default', '1190', 'Allowance for doubtful accounts', '{}'::jsonb, 'asset_current', false, null, 210),
+  ('US', 'default', '1191', 'Allowance for doubtful notes receivable', '{}'::jsonb, 'asset_current', false, null, 220),
+  ('US', 'default', '1195', 'Unearned finance income on notes receivable', '{}'::jsonb, 'asset_current', false, null, 230),
+  ('US', 'default', '1200', 'Inventory — finished goods', '{}'::jsonb, 'asset_current', false, null, 240),
+  ('US', 'default', '1210', 'Inventory — work in process', '{}'::jsonb, 'asset_current', false, null, 250),
+  ('US', 'default', '1220', 'Inventory — raw materials', '{}'::jsonb, 'asset_current', false, null, 260),
+  ('US', 'default', '1230', 'Inventory — supplies', '{}'::jsonb, 'asset_current', false, null, 270),
+  ('US', 'default', '1240', 'Inventory — goods in transit', '{}'::jsonb, 'asset_current', false, null, 280),
+  ('US', 'default', '1245', 'Reserve for inventory obsolescence', '{}'::jsonb, 'asset_current', false, null, 290),
+  ('US', 'default', '1300', 'Prepaid insurance', '{}'::jsonb, 'asset_prepayments', false, null, 300),
+  ('US', 'default', '1305', 'Prepaid rent', '{}'::jsonb, 'asset_prepayments', false, null, 310),
+  ('US', 'default', '1310', 'Prepaid subscriptions and licences', '{}'::jsonb, 'asset_prepayments', false, null, 320),
+  ('US', 'default', '1315', 'Prepaid advertising', '{}'::jsonb, 'asset_prepayments', false, null, 330),
+  ('US', 'default', '1320', 'Prepaid income taxes', '{}'::jsonb, 'asset_prepayments', false, null, 340),
+  ('US', 'default', '1325', 'Other prepaid expenses', '{}'::jsonb, 'asset_prepayments', false, null, 350),
+  ('US', 'default', '1400', 'Deposits — current', '{}'::jsonb, 'asset_current', false, null, 360),
+  ('US', 'default', '1410', 'Advances to suppliers', '{}'::jsonb, 'asset_current', false, null, 370),
+  ('US', 'default', '1420', 'Employee advances', '{}'::jsonb, 'asset_current', false, null, 380),
+  ('US', 'default', '1430', 'Contract assets — current', '{}'::jsonb, 'asset_current', false, null, 390),
+  ('US', 'default', '1440', 'Other current assets', '{}'::jsonb, 'asset_current', false, null, 400),
+  ('US', 'default', '1450', 'Accrued revenue receivable', '{}'::jsonb, 'asset_current', false, null, 402),
+  ('US', 'default', '1460', 'Income taxes receivable', '{}'::jsonb, 'asset_current', false, null, 404),
+  ('US', 'default', '1470', 'Sales and use tax refunds receivable', '{}'::jsonb, 'asset_current', false, null, 406),
+  ('US', 'default', '1500', 'Securities of related parties', '{}'::jsonb, 'asset_non_current', false, null, 410),
+  ('US', 'default', '1510', 'Notes receivable from related parties — non-current', '{}'::jsonb, 'asset_non_current', false, null, 420),
+  ('US', 'default', '1520', 'Investments in unconsolidated affiliates', '{}'::jsonb, 'asset_non_current', false, null, 430),
+  ('US', 'default', '1530', 'Long-term investments — debt securities', '{}'::jsonb, 'asset_non_current', false, null, 440),
+  ('US', 'default', '1540', 'Other long-term investments', '{}'::jsonb, 'asset_non_current', false, null, 450),
+  ('US', 'default', '1600', 'Land', '{}'::jsonb, 'asset_fixed', false, null, 460),
+  ('US', 'default', '1610', 'Buildings', '{}'::jsonb, 'asset_fixed', false, null, 470),
+  ('US', 'default', '1620', 'Building improvements', '{}'::jsonb, 'asset_fixed', false, null, 480),
+  ('US', 'default', '1630', 'Leasehold improvements', '{}'::jsonb, 'asset_fixed', false, null, 490),
+  ('US', 'default', '1640', 'Machinery and equipment', '{}'::jsonb, 'asset_fixed', false, null, 500),
+  ('US', 'default', '1650', 'Furniture and fixtures', '{}'::jsonb, 'asset_fixed', false, null, 510),
+  ('US', 'default', '1660', 'Computer equipment', '{}'::jsonb, 'asset_fixed', false, null, 520),
+  ('US', 'default', '1665', 'Computer software', '{}'::jsonb, 'asset_fixed', false, null, 530),
+  ('US', 'default', '1670', 'Vehicles', '{}'::jsonb, 'asset_fixed', false, null, 540),
+  ('US', 'default', '1680', 'Construction in progress', '{}'::jsonb, 'asset_fixed', false, null, 550),
+  ('US', 'default', '1690', 'Right-of-use assets — finance leases', '{}'::jsonb, 'asset_fixed', false, null, 560),
+  ('US', 'default', '1695', 'Right-of-use assets — operating leases', '{}'::jsonb, 'asset_fixed', false, null, 570),
+  ('US', 'default', '1710', 'Accumulated depreciation — buildings', '{}'::jsonb, 'asset_fixed', false, null, 580),
+  ('US', 'default', '1712', 'Accumulated depreciation — building improvements', '{}'::jsonb, 'asset_fixed', false, null, 590),
+  ('US', 'default', '1714', 'Accumulated amortization — leasehold improvements', '{}'::jsonb, 'asset_fixed', false, null, 600),
+  ('US', 'default', '1716', 'Accumulated depreciation — machinery and equipment', '{}'::jsonb, 'asset_fixed', false, null, 610),
+  ('US', 'default', '1718', 'Accumulated depreciation — furniture and fixtures', '{}'::jsonb, 'asset_fixed', false, null, 620),
+  ('US', 'default', '1720', 'Accumulated depreciation — computer equipment', '{}'::jsonb, 'asset_fixed', false, null, 630),
+  ('US', 'default', '1722', 'Accumulated amortization — computer software', '{}'::jsonb, 'asset_fixed', false, null, 640),
+  ('US', 'default', '1724', 'Accumulated depreciation — vehicles', '{}'::jsonb, 'asset_fixed', false, null, 650),
+  ('US', 'default', '1726', 'Accumulated amortization — right-of-use assets, finance leases', '{}'::jsonb, 'asset_fixed', false, null, 660),
+  ('US', 'default', '1728', 'Accumulated amortization — right-of-use assets, operating leases', '{}'::jsonb, 'asset_fixed', false, null, 670),
+  ('US', 'default', '1750', 'Goodwill', '{}'::jsonb, 'asset_fixed', false, null, 680),
+  ('US', 'default', '1760', 'Patents and trademarks', '{}'::jsonb, 'asset_fixed', false, null, 690),
+  ('US', 'default', '1765', 'Customer lists', '{}'::jsonb, 'asset_fixed', false, null, 700),
+  ('US', 'default', '1770', 'Licences and franchise rights', '{}'::jsonb, 'asset_fixed', false, null, 710),
+  ('US', 'default', '1775', 'Other intangible assets', '{}'::jsonb, 'asset_fixed', false, null, 720),
+  ('US', 'default', '1780', 'Accumulated amortization — goodwill', '{}'::jsonb, 'asset_fixed', false, null, 730),
+  ('US', 'default', '1782', 'Accumulated amortization — patents and trademarks', '{}'::jsonb, 'asset_fixed', false, null, 740),
+  ('US', 'default', '1784', 'Accumulated amortization — customer lists', '{}'::jsonb, 'asset_fixed', false, null, 750),
+  ('US', 'default', '1786', 'Accumulated amortization — licences and franchise rights', '{}'::jsonb, 'asset_fixed', false, null, 760),
+  ('US', 'default', '1788', 'Accumulated amortization — other intangible assets', '{}'::jsonb, 'asset_fixed', false, null, 770),
+  ('US', 'default', '1800', 'Deposits — non-current', '{}'::jsonb, 'asset_non_current', false, null, 780),
+  ('US', 'default', '1810', 'Deferred income tax assets — non-current', '{}'::jsonb, 'asset_non_current', false, null, 790),
+  ('US', 'default', '1820', 'Debt issuance costs', '{}'::jsonb, 'asset_non_current', false, null, 800),
+  ('US', 'default', '1830', 'Contract assets — non-current', '{}'::jsonb, 'asset_non_current', false, null, 810),
+  ('US', 'default', '1840', 'Other assets', '{}'::jsonb, 'asset_non_current', false, null, 820),
+  ('US', 'default', '2000', 'Accounts payable — trade', '{}'::jsonb, 'liability_payable', true, null, 830),
+  ('US', 'default', '2010', 'Notes payable — current', '{}'::jsonb, 'liability_payable', true, null, 840),
+  ('US', 'default', '2020', 'Accounts payable — related parties', '{}'::jsonb, 'liability_payable', true, null, 850),
+  ('US', 'default', '2040', 'Credit cards payable', '{}'::jsonb, 'liability_credit_card', true, null, 870),
+  ('US', 'default', '2100', 'Accrued payroll', '{}'::jsonb, 'liability_current', false, null, 880),
+  ('US', 'default', '2105', 'Accrued payroll taxes', '{}'::jsonb, 'liability_current', false, null, 890),
+  ('US', 'default', '2110', 'Employee withholdings — federal income tax', '{}'::jsonb, 'liability_current', false, null, 900),
+  ('US', 'default', '2115', 'Employee withholdings — state income tax', '{}'::jsonb, 'liability_current', false, null, 910),
+  ('US', 'default', '2120', 'Employee withholdings — social security and Medicare', '{}'::jsonb, 'liability_current', false, null, 920),
+  ('US', 'default', '2125', 'Accrued vacation and paid time off', '{}'::jsonb, 'liability_current', false, null, 930),
+  ('US', 'default', '2130', 'Accrued employee benefits', '{}'::jsonb, 'liability_current', false, null, 940),
+  ('US', 'default', '2140', 'Accrued interest payable', '{}'::jsonb, 'liability_current', false, null, 950),
+  ('US', 'default', '2150', 'Accrued professional fees', '{}'::jsonb, 'liability_current', false, null, 960),
+  ('US', 'default', '2160', 'Accrued rent', '{}'::jsonb, 'liability_current', false, null, 970),
+  ('US', 'default', '2170', 'Other accrued liabilities', '{}'::jsonb, 'liability_current', false, null, 980),
+  ('US', 'default', '2180', 'Accrued accounts payable', '{}'::jsonb, 'liability_current', false, null, 985),
+  ('US', 'default', '2200', 'Sales and use tax payable — California, state share', '{}'::jsonb, 'liability_current', false, null, 990),
+  ('US', 'default', '2202', 'Sales and use tax payable — California, county share', '{}'::jsonb, 'liability_current', false, null, 1000),
+  ('US', 'default', '2204', 'Sales and use tax payable — California, local share', '{}'::jsonb, 'liability_current', false, null, 1010),
+  ('US', 'default', '2206', 'Sales and use tax payable — California, district share', '{}'::jsonb, 'liability_current', false, null, 1020),
+  ('US', 'default', '2215', 'Sales tax payable — New York', '{}'::jsonb, 'liability_current', false, null, 1030),
+  ('US', 'default', '2220', 'Sales tax payable — other jurisdictions', '{}'::jsonb, 'liability_current', false, null, 1040),
+  ('US', 'default', '2230', 'Federal income taxes payable', '{}'::jsonb, 'liability_current', false, null, 1050),
+  ('US', 'default', '2235', 'State income taxes payable', '{}'::jsonb, 'liability_current', false, null, 1060),
+  ('US', 'default', '2240', 'Customer deposits', '{}'::jsonb, 'liability_current', false, null, 1070),
+  ('US', 'default', '2250', 'Deferred revenue — current', '{}'::jsonb, 'liability_current', false, null, 1080),
+  ('US', 'default', '2260', 'Current portion of long-term debt', '{}'::jsonb, 'liability_current', false, null, 1090),
+  ('US', 'default', '2270', 'Current portion of finance lease liabilities', '{}'::jsonb, 'liability_current', false, null, 1100),
+  ('US', 'default', '2280', 'Current portion of operating lease liabilities', '{}'::jsonb, 'liability_current', false, null, 1110),
+  ('US', 'default', '2290', 'Dividends payable', '{}'::jsonb, 'liability_current', false, null, 1120),
+  ('US', 'default', '2300', 'Line of credit', '{}'::jsonb, 'liability_current', false, null, 1130),
+  ('US', 'default', '2310', 'Other current liabilities', '{}'::jsonb, 'liability_current', false, null, 1140),
+  ('US', 'default', '2390', 'Suspense account', '{}'::jsonb, 'liability_current', false, null, 1150),
+  ('US', 'default', '2400', 'Notes payable — long term', '{}'::jsonb, 'liability_non_current', false, null, 1160),
+  ('US', 'default', '2410', 'Bonds payable', '{}'::jsonb, 'liability_non_current', false, null, 1170),
+  ('US', 'default', '2420', 'Mortgage payable', '{}'::jsonb, 'liability_non_current', false, null, 1180),
+  ('US', 'default', '2430', 'Finance lease liabilities — non-current', '{}'::jsonb, 'liability_non_current', false, null, 1190),
+  ('US', 'default', '2440', 'Operating lease liabilities — non-current', '{}'::jsonb, 'liability_non_current', false, null, 1200),
+  ('US', 'default', '2450', 'Unamortized debt discount', '{}'::jsonb, 'liability_non_current', false, null, 1210),
+  ('US', 'default', '2500', 'Notes payable to related parties — non-current', '{}'::jsonb, 'liability_non_current', false, null, 1220),
+  ('US', 'default', '2520', 'Deferred income tax liabilities — non-current', '{}'::jsonb, 'liability_non_current', false, null, 1230),
+  ('US', 'default', '2530', 'Asset retirement obligations', '{}'::jsonb, 'liability_non_current', false, null, 1240),
+  ('US', 'default', '2540', 'Pension and post-retirement obligations', '{}'::jsonb, 'liability_non_current', false, null, 1250),
+  ('US', 'default', '2550', 'Other long-term liabilities', '{}'::jsonb, 'liability_non_current', false, null, 1260),
+  ('US', 'default', '2600', 'Accrued loss contingencies', '{}'::jsonb, 'liability_non_current', false, null, 1270),
+  ('US', 'default', '2700', 'Deferred revenue — non-current', '{}'::jsonb, 'liability_non_current', false, null, 1280),
+  ('US', 'default', '2710', 'Deferred gain on sale and leaseback', '{}'::jsonb, 'liability_non_current', false, null, 1290),
+  ('US', 'default', '2720', 'Other deferred credits', '{}'::jsonb, 'liability_non_current', false, null, 1300),
+  ('US', 'default', '3000', 'Redeemable preferred stock', '{}'::jsonb, 'equity', false, null, 1310),
+  ('US', 'default', '3100', 'Preferred stock, par value', '{}'::jsonb, 'equity', false, null, 1320),
+  ('US', 'default', '3110', 'Preferred stock — additional paid-in capital', '{}'::jsonb, 'equity', false, null, 1330),
+  ('US', 'default', '3200', 'Common stock, par value', '{}'::jsonb, 'equity', false, null, 1340),
+  ('US', 'default', '3210', 'Common stock subscribed', '{}'::jsonb, 'equity', false, null, 1350),
+  ('US', 'default', '3300', 'Additional paid-in capital — common stock', '{}'::jsonb, 'equity', false, null, 1360),
+  ('US', 'default', '3310', 'Stock subscriptions receivable', '{}'::jsonb, 'equity', false, null, 1370),
+  ('US', 'default', '3320', 'Treasury stock, at cost', '{}'::jsonb, 'equity', false, null, 1380),
+  ('US', 'default', '3400', 'Retained earnings', '{}'::jsonb, 'equity_retained', false, null, 1390),
+  ('US', 'default', '3410', 'Dividends declared', '{}'::jsonb, 'equity_retained', false, null, 1400),
+  ('US', 'default', '3420', 'Accumulated other comprehensive income', '{}'::jsonb, 'equity', false, null, 1410),
+  ('US', 'default', '3430', 'Prior period adjustments', '{}'::jsonb, 'equity_retained', false, null, 1420),
+  ('US', 'default', '3500', 'Noncontrolling interests in consolidated subsidiaries', '{}'::jsonb, 'equity', false, null, 1430),
+  ('US', 'default', '4000', 'Sales of goods', '{}'::jsonb, 'income', false, null, 1440),
+  ('US', 'default', '4010', 'Sales of goods — taxed in California', '{}'::jsonb, 'income', false, null, 1450),
+  ('US', 'default', '4020', 'Sales of goods — taxed in another state', '{}'::jsonb, 'income', false, null, 1460),
+  ('US', 'default', '4030', 'Sales of food products', '{}'::jsonb, 'income', false, null, 1470),
+  ('US', 'default', '4040', 'Sales for resale', '{}'::jsonb, 'income', false, null, 1480),
+  ('US', 'default', '4050', 'Sales to the United States government', '{}'::jsonb, 'income', false, null, 1490),
+  ('US', 'default', '4060', 'Sales shipped outside the state', '{}'::jsonb, 'income', false, null, 1500),
+  ('US', 'default', '4100', 'Service revenue', '{}'::jsonb, 'income', false, null, 1510),
+  ('US', 'default', '4110', 'Subscription and licence revenue', '{}'::jsonb, 'income', false, null, 1520),
+  ('US', 'default', '4120', 'Shipping and handling charged to customers', '{}'::jsonb, 'income', false, null, 1530),
+  ('US', 'default', '4150', 'Sales returns and allowances', '{}'::jsonb, 'income', false, null, 1540),
+  ('US', 'default', '4160', 'Sales discounts', '{}'::jsonb, 'income', false, null, 1550),
+  ('US', 'default', '5000', 'Cost of goods sold', '{}'::jsonb, 'expense_direct_cost', false, null, 1560),
+  ('US', 'default', '5010', 'Purchases of merchandise', '{}'::jsonb, 'expense_direct_cost', false, null, 1570),
+  ('US', 'default', '5020', 'Freight in', '{}'::jsonb, 'expense_direct_cost', false, null, 1580),
+  ('US', 'default', '5030', 'Purchase returns and allowances', '{}'::jsonb, 'expense_direct_cost', false, null, 1590),
+  ('US', 'default', '5040', 'Purchase discounts', '{}'::jsonb, 'expense_direct_cost', false, null, 1600),
+  ('US', 'default', '5050', 'Direct labor', '{}'::jsonb, 'expense_direct_cost', false, null, 1610),
+  ('US', 'default', '5060', 'Manufacturing overhead', '{}'::jsonb, 'expense_direct_cost', false, null, 1620),
+  ('US', 'default', '5070', 'Inventory shrinkage and write-downs', '{}'::jsonb, 'expense_direct_cost', false, null, 1630),
+  ('US', 'default', '5080', 'Cost of services delivered', '{}'::jsonb, 'expense_direct_cost', false, null, 1640),
+  ('US', 'default', '5500', 'Warehousing and fulfilment', '{}'::jsonb, 'expense', false, null, 1650),
+  ('US', 'default', '5510', 'Warranty expense', '{}'::jsonb, 'expense', false, null, 1660),
+  ('US', 'default', '5520', 'Research and development', '{}'::jsonb, 'expense', false, null, 1670),
+  ('US', 'default', '5530', 'Other operating costs', '{}'::jsonb, 'expense', false, null, 1680),
+  ('US', 'default', '6000', 'Salaries and wages — selling', '{}'::jsonb, 'expense', false, null, 1690),
+  ('US', 'default', '6010', 'Salaries and wages — administrative', '{}'::jsonb, 'expense', false, null, 1700),
+  ('US', 'default', '6020', 'Officers'' compensation', '{}'::jsonb, 'expense', false, null, 1710),
+  ('US', 'default', '6030', 'Payroll taxes', '{}'::jsonb, 'expense', false, null, 1720),
+  ('US', 'default', '6040', 'Employee benefits', '{}'::jsonb, 'expense', false, null, 1730),
+  ('US', 'default', '6050', 'Workers'' compensation insurance', '{}'::jsonb, 'expense', false, null, 1740),
+  ('US', 'default', '6060', 'Retirement plan contributions', '{}'::jsonb, 'expense', false, null, 1750),
+  ('US', 'default', '6100', 'Commissions', '{}'::jsonb, 'expense', false, null, 1760),
+  ('US', 'default', '6110', 'Advertising and promotion', '{}'::jsonb, 'expense', false, null, 1770),
+  ('US', 'default', '6120', 'Travel', '{}'::jsonb, 'expense', false, null, 1780),
+  ('US', 'default', '6130', 'Meals and entertainment', '{}'::jsonb, 'expense', false, null, 1790),
+  ('US', 'default', '6140', 'Trade shows and conferences', '{}'::jsonb, 'expense', false, null, 1800),
+  ('US', 'default', '6200', 'Rent — office', '{}'::jsonb, 'expense', false, null, 1810),
+  ('US', 'default', '6210', 'Rent — warehouse', '{}'::jsonb, 'expense', false, null, 1820),
+  ('US', 'default', '6220', 'Utilities', '{}'::jsonb, 'expense', false, null, 1830),
+  ('US', 'default', '6230', 'Telephone and internet', '{}'::jsonb, 'expense', false, null, 1840),
+  ('US', 'default', '6240', 'Repairs and maintenance', '{}'::jsonb, 'expense', false, null, 1850),
+  ('US', 'default', '6250', 'Office supplies', '{}'::jsonb, 'expense', false, null, 1860),
+  ('US', 'default', '6260', 'Postage and shipping', '{}'::jsonb, 'expense', false, null, 1870),
+  ('US', 'default', '6270', 'Computer software and subscriptions', '{}'::jsonb, 'expense', false, null, 1880),
+  ('US', 'default', '6280', 'Insurance — general', '{}'::jsonb, 'expense', false, null, 1890),
+  ('US', 'default', '6300', 'Professional fees — legal', '{}'::jsonb, 'expense', false, null, 1900),
+  ('US', 'default', '6310', 'Professional fees — accounting', '{}'::jsonb, 'expense', false, null, 1910),
+  ('US', 'default', '6320', 'Consulting fees', '{}'::jsonb, 'expense', false, null, 1920),
+  ('US', 'default', '6330', 'Bank charges', '{}'::jsonb, 'expense', false, null, 1930),
+  ('US', 'default', '6340', 'Dues and subscriptions', '{}'::jsonb, 'expense', false, null, 1940),
+  ('US', 'default', '6350', 'Licences and permits', '{}'::jsonb, 'expense', false, null, 1950),
+  ('US', 'default', '6360', 'Training and education', '{}'::jsonb, 'expense', false, null, 1960),
+  ('US', 'default', '6370', 'Vehicle expenses', '{}'::jsonb, 'expense', false, null, 1970),
+  ('US', 'default', '6380', 'Charitable contributions', '{}'::jsonb, 'expense', false, null, 1980),
+  ('US', 'default', '6400', 'Depreciation expense — buildings', '{}'::jsonb, 'expense_depreciation', false, null, 1990),
+  ('US', 'default', '6410', 'Depreciation expense — machinery and equipment', '{}'::jsonb, 'expense_depreciation', false, null, 2000),
+  ('US', 'default', '6420', 'Depreciation expense — furniture and fixtures', '{}'::jsonb, 'expense_depreciation', false, null, 2010),
+  ('US', 'default', '6430', 'Depreciation expense — computer equipment', '{}'::jsonb, 'expense_depreciation', false, null, 2020),
+  ('US', 'default', '6440', 'Depreciation expense — vehicles', '{}'::jsonb, 'expense_depreciation', false, null, 2030),
+  ('US', 'default', '6450', 'Amortization expense — leasehold improvements', '{}'::jsonb, 'expense_depreciation', false, null, 2040),
+  ('US', 'default', '6460', 'Amortization expense — intangible assets', '{}'::jsonb, 'expense_depreciation', false, null, 2050),
+  ('US', 'default', '6470', 'Amortization expense — right-of-use assets', '{}'::jsonb, 'expense_depreciation', false, null, 2060),
+  ('US', 'default', '6500', 'Sales and use tax expense', '{}'::jsonb, 'expense', false, null, 2070),
+  ('US', 'default', '6510', 'Property taxes', '{}'::jsonb, 'expense', false, null, 2080),
+  ('US', 'default', '6520', 'Franchise taxes and state fees', '{}'::jsonb, 'expense', false, null, 2090),
+  ('US', 'default', '6530', 'Business licence taxes', '{}'::jsonb, 'expense', false, null, 2100),
+  ('US', 'default', '6900', 'Provision for doubtful accounts', '{}'::jsonb, 'expense', false, null, 2110),
+  ('US', 'default', '6905', 'Bad debt write-offs', '{}'::jsonb, 'expense', false, null, 2120),
+  ('US', 'default', '6950', 'Other general expenses', '{}'::jsonb, 'expense', false, null, 2130),
+  ('US', 'default', '6990', 'Rounding differences', '{}'::jsonb, 'expense', false, null, 2140),
+  ('US', 'default', '7000', 'Interest income', '{}'::jsonb, 'income_other', false, null, 2150),
+  ('US', 'default', '7010', 'Foreign exchange gains', '{}'::jsonb, 'income_other', false, null, 2160),
+  ('US', 'default', '7020', 'Gain on disposal of fixed assets', '{}'::jsonb, 'income_other', false, null, 2170),
+  ('US', 'default', '7030', 'Rental income', '{}'::jsonb, 'income_other', false, null, 2180),
+  ('US', 'default', '7040', 'Other non-operating income', '{}'::jsonb, 'income_other', false, null, 2190),
+  ('US', 'default', '7100', 'Interest expense', '{}'::jsonb, 'expense', false, null, 2200),
+  ('US', 'default', '7110', 'Amortization of debt issuance costs', '{}'::jsonb, 'expense', false, null, 2210),
+  ('US', 'default', '7120', 'Amortization of debt discount', '{}'::jsonb, 'expense', false, null, 2220),
+  ('US', 'default', '7200', 'Loss on disposal of fixed assets', '{}'::jsonb, 'expense', false, null, 2230),
+  ('US', 'default', '7210', 'Foreign exchange losses', '{}'::jsonb, 'expense', false, null, 2240),
+  ('US', 'default', '7220', 'Impairment losses', '{}'::jsonb, 'expense', false, null, 2250),
+  ('US', 'default', '7230', 'Other non-operating expenses', '{}'::jsonb, 'expense', false, null, 2260),
+  ('US', 'default', '8000', 'Federal income tax expense — current', '{}'::jsonb, 'expense', false, null, 2270),
+  ('US', 'default', '8010', 'Federal income tax expense — deferred', '{}'::jsonb, 'expense', false, null, 2280),
+  ('US', 'default', '8020', 'State income tax expense — current', '{}'::jsonb, 'expense', false, null, 2290),
+  ('US', 'default', '8030', 'State income tax expense — deferred', '{}'::jsonb, 'expense', false, null, 2300),
+  ('US', 'default', '8100', 'Equity in earnings of unconsolidated subsidiaries', '{}'::jsonb, 'income_other', false, null, 2310),
+  ('US', 'default', '8200', 'Income or loss from discontinued operations, net of tax', '{}'::jsonb, 'income_other', false, null, 2320),
+  ('US', 'default', '8400', 'Foreign currency translation adjustments', '{}'::jsonb, 'income_other', false, null, 2330),
+  ('US', 'default', '8410', 'Unrealized gains and losses on available-for-sale securities', '{}'::jsonb, 'income_other', false, null, 2340)
+on conflict (country, chart_code, code) do update set
+  name         = excluded.name,
+  name_i18n    = excluded.name_i18n,
+  account_type = excluded.account_type,
+  reconcilable = excluded.reconcilable,
+  parent_code  = excluded.parent_code,
+  sequence     = excluded.sequence;
+
+insert into journal_templates (country, code, name, name_i18n, journal_type, sequence) values
+  ('US', 'BNK', 'Cash receipts and disbursements', '{}'::jsonb, 'bank', 30),
+  ('US', 'CSH', 'Petty cash', '{}'::jsonb, 'cash', 40),
+  ('US', 'GEN', 'General journal', '{}'::jsonb, 'general', 50),
+  ('US', 'OPN', 'Opening balances', '{}'::jsonb, 'opening', 60),
+  ('US', 'PUR', 'Purchases journal', '{}'::jsonb, 'purchase', 20),
+  ('US', 'SAL', 'Sales journal', '{}'::jsonb, 'sales', 10)
+on conflict (country, code) do update set
+  name         = excluded.name,
+  name_i18n    = excluded.name_i18n,
+  journal_type = excluded.journal_type,
+  sequence     = excluded.sequence;
+
+insert into tax_templates
+  (country, code, name, name_i18n, description, amount_type, amount, applies_to, treatment,
+   valid_from, valid_to, legal_reference, vat_category, exemption_code, sequence,
+   tax_kind, recoverable, conditions, jurisdiction, price_include, cash_basis,
+   cash_basis_transition_account_code, source_key,
+   applies_seller_territory, applies_buyer_territory, applies_supply_territory)
+values
+  ('US', 'US-CA-P-725', 'Purchase in California, sales tax reimbursement charged by the seller 7.25 %', '{}'::jsonb, 'The buyer''s side of a taxed purchase: the tax is a cost and never a claim on the State', 'percent', 7.25, 'purchase', 'domestic', date '2026-01-01', null, 'Revenue and Taxation Code, section 6051 imposes the tax on the retailer, who adds it to the price as sales tax reimbursement. The purchaser has no credit for it: the Sales and Use Tax Law contains no deduction of an input tax against an output tax, which is the whole difference between a sales tax and a value added tax. So `recoverable` is false and the tax is booked by a `tax_on_base` posting at the full amount, which lands it on the accounts of the lines it taxes — a machine bought for 10,000 dollars is capitalised at 10,725. Neither the base nor the tax reaches a box: CDTFA-401-A has no input side at all, and a purchase on which the seller charged the tax is invisible to the buyer''s return.', null, null, 90, 'sales_tax', false, '{}'::tax_condition[], 'US-CA', false, false, null, 'ca-rtc', null, 'US-CA', 'US-CA'),
+  ('US', 'US-CA-P-USE-725', 'Purchase subject to California use tax, self-assessed 7.25 %', '{}'::jsonb, 'Nobody collected the tax, so the buyer declares it and pays it, and it is still a cost', 'percent', 7.25, 'purchase', 'self_assessed', date '2026-01-01', null, 'Revenue and Taxation Code, section 6201 imposes an excise tax on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the same rate as the sales tax; section 6202(a) makes every person storing, using or consuming the property liable for it, and that liability is not extinguished until the tax has been paid to the State or to a retailer who collects it. This code is the case where no retailer collected it — an out-of-state seller with no obligation to register — so the purchaser declares it themselves on line 2 of their own return. The treatment is `self_assessed`: a tax a buyer owes directly to an administration under that administration''s own law, and computes and declares themselves. It is not the reverse charge of article 196 of Directive 2006/112/EC, which this pack said until the vocabulary had a word for the American mechanism: there is no exempt supply behind this, no supplier who was relieved of anything and no recapitulative statement. Nothing is recovered: the `tax_on_base` posting puts the whole of the tax on the accounts of the lines, and the three `tax` postings credit the liability to CDTFA. The form works the tax out itself — lines 13, 14 and 15 are line 12 multiplied by 0.06, by 0.0025 and by 0.01 — and the pack states them that way, so no posting of this tax reaches those boxes. What the postings still do is split the liability across the state, county and local accounts of the chart, in the proportion each share is of the combined rate, the last posting of the side taking the remainder: that is a question about the ledger and not about the return. The district share is the exception and keeps its box, because line 16 is carried over from a schedule and is not a rate of line 12. The three `tax` postings carry a negative `factor`, which flips the ledger side so the liability is credited against a debit base; what the form is owed is worked out from line 2 upward, by line 12 and the three rates applied to it.', null, null, 100, 'sales_tax', false, '{}'::tax_condition[], 'US-CA', false, false, null, 'ca-rtc', null, 'US-CA', null),
+  ('US', 'US-CA-S-1075', 'Sale in the City of Oakland, combined rate 10.75 %', '{}'::jsonb, 'The statewide 7.25 % plus a 3.50 % district tax, as one representative combined rate', 'percent', 10.75, 'sale', 'domestic', date '2026-01-01', null, 'Revenue and Taxation Code, section 7261 — a transactions and use tax district imposes the tax at one eighth of one per cent or a multiple of it on every retailer in the district. CDTFA-531-A2, Schedule A2, gives the City of Oakland a district rate of 3.50 per cent under reporting code D10, effective 1 October 2025, on top of the 7.25 per cent statewide rate. This code is one worked combined rate and not a rate engine: California has hundreds of district combinations and they change monthly, which is a feed and not a pack. The README says so, and docs/international.md records what a pack cannot do about it. The form works the tax out itself — lines 13, 14 and 15 are line 12 multiplied by 0.06, by 0.0025 and by 0.01 — and the pack states them that way, so no posting of this tax reaches those boxes. What the postings still do is split the liability across the state, county and local accounts of the chart, in the proportion each share is of the combined rate, the last posting of the side taking the remainder: that is a question about the ledger and not about the return. The district share is the exception and keeps its box, because line 16 is carried over from a schedule and is not a rate of line 12.', 'S', null, 20, 'sales_tax', false, '{}'::tax_condition[], 'US-CA', false, false, null, 'cdtfa-531-a2', 'US-CA', null, 'US-CA'),
+  ('US', 'US-CA-S-725', 'Sale in California, combined state and local rate 7.25 %', '{}'::jsonb, 'No district tax: the statewide base rate on its own', 'percent', 7.25, 'sale', 'domestic', date '2026-01-01', null, 'Revenue and Taxation Code, section 6051 — for the privilege of selling tangible personal property at retail a tax is imposed upon all retailers, measured by their gross receipts. CDTFA publishes the composition of the 7.25 per cent statewide rate: 3.6875 per cent under sections 6051 and 6201, 0.25 per cent under sections 6051.3 and 6201.3, 0.50 per cent under section 35 of article XIII of the State Constitution, 0.50 per cent under sections 6051.2 and 6201.2, 1.0625 per cent under sections 6051.15 and 6201.15, and 1.25 per cent of local tax under sections 7202 and 7203. This code is the rate a seller charges where no district tax applies. The form works the tax out itself — lines 13, 14 and 15 are line 12 multiplied by 0.06, by 0.0025 and by 0.01 — and the pack states them that way, so no posting of this tax reaches those boxes. What the postings still do is split the liability across the state, county and local accounts of the chart, in the proportion each share is of the combined rate, the last posting of the side taking the remainder: that is a question about the ledger and not about the return. The district share is the exception and keeps its box, because line 16 is carried over from a schedule and is not a rate of line 12.', 'S', null, 10, 'sales_tax', false, '{}'::tax_condition[], 'US-CA', false, false, null, 'cdtfa-rates', 'US-CA', null, 'US-CA'),
+  ('US', 'US-CA-S-FOOD', 'Nontaxable sale of food products', '{}'::jsonb, null, 'percent', 0, 'sale', 'exempt', date '2026-01-01', null, 'Revenue and Taxation Code, section 6359 — the gross receipts from the sale of food products for human consumption are exempted from the taxes imposed by this part. The exemption has conditions the ledger cannot see: CDTFA-401-INST puts alcoholic and carbonated beverages, hot prepared food and meals consumed where admission is charged outside it. No exemption reason code, for the reason given on US-CA-S-RESALE.', 'E', null, 40, 'sales_tax', false, array['supply_nature']::tax_condition[], 'US-CA', false, false, null, 'ca-rtc', 'US-CA', null, 'US-CA'),
+  ('US', 'US-CA-S-GOV', 'Sale to the United States government', '{}'::jsonb, null, 'percent', 0, 'sale', 'exempt', date '2026-01-01', null, 'Revenue and Taxation Code, section 6381 — the gross receipts from the sale of tangible personal property to the United States, its unincorporated agencies and instrumentalities, to an incorporated agency wholly owned by the United States, and to the American National Red Cross are exempted. No exemption reason code, for the reason given on US-CA-S-RESALE.', 'E', null, 50, 'sales_tax', false, array['buyer_status']::tax_condition[], 'US-CA', false, false, null, 'ca-rtc', 'US-CA', null, 'US-CA'),
+  ('US', 'US-CA-S-RESALE', 'Sale for resale, against a resale certificate', '{}'::jsonb, null, 'percent', 0, 'sale', 'exempt', date '2026-01-01', null, 'Revenue and Taxation Code, section 6091 — every gross receipt is presumed subject to the tax until the contrary is established, and the burden of proving that a sale is not a sale at retail is on the seller unless they take from the purchaser a certificate that the property is purchased for resale. Sales and Use Tax Regulation 1668 says what the certificate has to contain. The exemption is therefore a fact about a document the seller holds, and this code is the seller''s answer once the certificate is in hand. `conditions` says that much and no more: `buyer_certificate` records that there is a certificate behind this code, so that an application asks rather than assumes. What it does not record is the certificate itself — there is still no place on a contact for one and for its validity, which docs/international.md keeps on the list. The line carries no exemption reason code, because BT-121 comes from the VATEX list of EN 16931, whose codes name articles of Directive 2006/112/EC, and the United States is outside the common system of VAT.', 'E', null, 30, 'sales_tax', false, array['buyer_certificate']::tax_condition[], 'US-CA', false, false, null, 'cdtfa-reg-1668', 'US-CA', null, 'US-CA'),
+  ('US', 'US-CA-S-SHIPPED', 'Sale shipped to a point outside California', '{}'::jsonb, null, 'percent', 0, 'sale', 'exempt', date '2026-01-01', null, 'Revenue and Taxation Code, section 6396 — gross receipts are exempted from the computation of the sales tax where the contract of sale requires the property to be shipped, and it is shipped, to a point outside this state by the retailer''s own facilities or by delivery to a carrier, customs broker or forwarding agent. This is the code for a sale into another state on which the seller charges no California tax and no other state''s tax either, because they have no obligation to collect there. The treatment is `exempt` and not `export`, which in this vocabulary means goods leaving the country: the Ekwo treatments have no word for a supply outside the taxing territory but inside the country, and docs/international.md records that. No exemption reason code, for the reason given on US-CA-S-RESALE.', 'E', null, 60, 'sales_tax', false, array['transport_evidence']::tax_condition[], 'US-CA', false, false, null, 'ca-rtc', 'US-CA', null, null),
+  ('US', 'US-NY-S-8875', 'Sale delivered in New York City, combined rate 8.875 %', '{}'::jsonb, 'A sale into a state where the seller has economic nexus: charged, collected, and declared on a form this pack does not carry', 'percent', 8.875, 'sale', 'domestic', date '2026-01-01', null, 'Tax Bulletin ST-825 of the New York State Department of Taxation and Finance — the combined rate equals the state rate, currently 4 per cent, plus any local rate imposed by a city, county or school district, plus an additional three eighths of one per cent within the Metropolitan Commuter Transportation District, which New York City is in. Publication 718, effective 1 March 2025, gives New York City a combined rate of 8⅞ per cent under reporting code 8081, against 4 per cent for New York State only under code 0021. Whether this code is charged at all turns on economic nexus: since South Dakota v. Wayfair, Inc. (No. 17-494, 21 June 2018) overruled the physical presence rule, a State may require a seller with no establishment in it to register and collect, and Assembly Bill 147 sets California''s own threshold at 500,000 dollars of sales into the State in the preceding or current calendar year. `conditions` records that the answer is a running total the seller crossed — `seller_threshold` — and records no total and no figure: there is nowhere in the core to keep a rolling sum per territory, and docs/international.md keeps that on the list. New York adds the local share to the state share as one combined rate reported against a jurisdiction code, where California prints the state, county, local and district shares on four separate lines of one form: two states, two ways of adding the same kind of tax, and one pack. The tax posts to no box, because the form it is declared on is New York''s ST-100 and this pack carries California''s return; the base is on the California return as an interstate sale. The gap is written up in docs/international.md.', 'S', null, 70, 'sales_tax', false, array['seller_threshold']::tax_condition[], 'US-NY', false, false, null, 'ny-pub-718', null, null, 'US-NY'),
+  ('US', 'US-OR-S-0', 'Sale delivered in Oregon, no sales tax', '{}'::jsonb, null, 'percent', 0, 'sale', 'not_subject', date '2026-01-01', null, 'Oregon has no general sales or use tax. The Oregon Department of Revenue says so in as many words — the State does levy a vehicle use tax on a new vehicle bought outside it, which is not a general sales tax and is not this code. A territory with no sales tax is the case this code exists to prove a pack can state: the rate is zero because nobody levies one, not because an exemption was claimed. On the California return the sale is an interstate one and reaches line 1 and line 8. No exemption reason code: BT-121 comes from the VATEX list of EN 16931, which belongs to the common system of VAT and does not reach a United States seller.', 'O', null, 80, 'sales_tax', false, '{}'::tax_condition[], 'US-OR', false, false, null, 'oregon-dor', null, null, 'US-OR'),
+  ('US', 'US-P-0', 'Purchase not subject to sales tax', '{}'::jsonb, null, 'percent', 0, 'purchase', 'not_subject', date '2026-01-01', null, 'Revenue and Taxation Code, section 6051 taxes the retail sale of tangible personal property and nothing else: California does not tax most services, so professional fees, rent, payroll services and software delivered electronically carry no sales tax and give rise to no use tax. This code is the ordinary untaxed purchase, and it reaches no box of the return, which has no input side.', null, null, 110, 'sales_tax', false, '{}'::tax_condition[], 'US-CA', false, false, null, 'ca-rtc', null, null, null)
+on conflict (country, code) do update set
+  name            = excluded.name,
+  name_i18n       = excluded.name_i18n,
+  description     = excluded.description,
+  amount_type     = excluded.amount_type,
+  amount          = excluded.amount,
+  applies_to      = excluded.applies_to,
+  treatment       = excluded.treatment,
+  valid_from      = excluded.valid_from,
+  valid_to        = excluded.valid_to,
+  legal_reference = excluded.legal_reference,
+  vat_category    = excluded.vat_category,
+  exemption_code  = excluded.exemption_code,
+  sequence        = excluded.sequence,
+  tax_kind        = excluded.tax_kind,
+  recoverable     = excluded.recoverable,
+  conditions      = excluded.conditions,
+  jurisdiction    = excluded.jurisdiction,
+  price_include   = excluded.price_include,
+  cash_basis      = excluded.cash_basis,
+  cash_basis_transition_account_code = excluded.cash_basis_transition_account_code,
+  source_key      = excluded.source_key,
+  applies_seller_territory = excluded.applies_seller_territory,
+  applies_buyer_territory  = excluded.applies_buyer_territory,
+  applies_supply_territory = excluded.applies_supply_territory;
+
+insert into tax_posting_templates
+  (tax_template_id, document_kind, posting_type, factor_percent, account_code,
+   declaration_box, declaration_boxes, box_factor_percent, report_code, sequence)
+select t.id,
+       v.document_kind::tax_document_kind,
+       v.posting_type::tax_posting_type,
+       v.factor_percent::numeric,
+       v.account_code::text,
+       v.declaration_box::text,
+       v.declaration_boxes::text[],
+       v.box_factor_percent::numeric,
+       v.report_code::text,
+       v.sequence::integer
+  from (values
+    ('US-CA-P-725', 'invoice', 'base', 100, null, null, null, 100, null, 10),
+    ('US-CA-P-725', 'invoice', 'tax_on_base', 100, null, null, null, 100, null, 20),
+    ('US-CA-P-725', 'credit_note', 'base', 100, null, null, null, 100, null, 10),
+    ('US-CA-P-725', 'credit_note', 'tax_on_base', 100, null, null, null, 100, null, 20),
+    ('US-CA-P-USE-725', 'invoice', 'base', 100, null, '2', array['2']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-P-USE-725', 'invoice', 'tax_on_base', 100, null, null, null, 100, null, 20),
+    ('US-CA-P-USE-725', 'invoice', 'tax', -82.759, '2200', null, null, 100, null, 30),
+    ('US-CA-P-USE-725', 'invoice', 'tax', -3.448, '2202', null, null, 100, null, 40),
+    ('US-CA-P-USE-725', 'invoice', 'tax', -13.793, '2204', null, null, 100, null, 50),
+    ('US-CA-P-USE-725', 'credit_note', 'base', 100, null, '2', array['2']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-P-USE-725', 'credit_note', 'tax_on_base', 100, null, null, null, 100, null, 20),
+    ('US-CA-P-USE-725', 'credit_note', 'tax', -82.759, '2200', null, null, 100, null, 30),
+    ('US-CA-P-USE-725', 'credit_note', 'tax', -3.448, '2202', null, null, 100, null, 40),
+    ('US-CA-P-USE-725', 'credit_note', 'tax', -13.793, '2204', null, null, 100, null, 50),
+    ('US-CA-S-1075', 'invoice', 'base', 100, null, '1', array['1']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-1075', 'invoice', 'tax', 55.814, '2200', null, null, 100, null, 20),
+    ('US-CA-S-1075', 'invoice', 'tax', 2.326, '2202', null, null, 100, null, 30),
+    ('US-CA-S-1075', 'invoice', 'tax', 9.302, '2204', null, null, 100, null, 40),
+    ('US-CA-S-1075', 'invoice', 'tax', 32.558, '2206', '16', array['16']::text[], 32.558, 'US-CA-SUT-RETURN', 50),
+    ('US-CA-S-1075', 'credit_note', 'base', 100, null, '1', array['1']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-1075', 'credit_note', 'tax', 55.814, '2200', null, null, 100, null, 20),
+    ('US-CA-S-1075', 'credit_note', 'tax', 2.326, '2202', null, null, 100, null, 30),
+    ('US-CA-S-1075', 'credit_note', 'tax', 9.302, '2204', null, null, 100, null, 40),
+    ('US-CA-S-1075', 'credit_note', 'tax', 32.558, '2206', '16', array['16']::text[], -32.558, 'US-CA-SUT-RETURN', 50),
+    ('US-CA-S-725', 'invoice', 'base', 100, null, '1', array['1']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-725', 'invoice', 'tax', 82.759, '2200', null, null, 100, null, 20),
+    ('US-CA-S-725', 'invoice', 'tax', 3.448, '2202', null, null, 100, null, 30),
+    ('US-CA-S-725', 'invoice', 'tax', 13.793, '2204', null, null, 100, null, 40),
+    ('US-CA-S-725', 'credit_note', 'base', 100, null, '1', array['1']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-725', 'credit_note', 'tax', 82.759, '2200', null, null, 100, null, 20),
+    ('US-CA-S-725', 'credit_note', 'tax', 3.448, '2202', null, null, 100, null, 30),
+    ('US-CA-S-725', 'credit_note', 'tax', 13.793, '2204', null, null, 100, null, 40),
+    ('US-CA-S-FOOD', 'invoice', 'base', 100, null, '1', array['1', '33']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-FOOD', 'credit_note', 'base', 100, null, '1', array['1', '33']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-GOV', 'invoice', 'base', 100, null, '1', array['1', '35']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-GOV', 'credit_note', 'base', 100, null, '1', array['1', '35']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-RESALE', 'invoice', 'base', 100, null, '1', array['1', '32']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-RESALE', 'credit_note', 'base', 100, null, '1', array['1', '32']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-SHIPPED', 'invoice', 'base', 100, null, '1', array['1', '36']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-CA-S-SHIPPED', 'credit_note', 'base', 100, null, '1', array['1', '36']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-NY-S-8875', 'invoice', 'base', 100, null, '1', array['1', '36']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-NY-S-8875', 'invoice', 'tax', 100, '2215', null, null, 100, null, 20),
+    ('US-NY-S-8875', 'credit_note', 'base', 100, null, '1', array['1', '36']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-NY-S-8875', 'credit_note', 'tax', 100, '2215', null, null, 100, null, 20),
+    ('US-OR-S-0', 'invoice', 'base', 100, null, '1', array['1', '36']::text[], 100, 'US-CA-SUT-RETURN', 10),
+    ('US-OR-S-0', 'credit_note', 'base', 100, null, '1', array['1', '36']::text[], -100, 'US-CA-SUT-RETURN', 10),
+    ('US-P-0', 'invoice', 'base', 100, null, null, null, 100, null, 10),
+    ('US-P-0', 'credit_note', 'base', 100, null, null, null, 100, null, 10)
+  ) as v (tax_code, document_kind, posting_type, factor_percent, account_code,
+          declaration_box, declaration_boxes, box_factor_percent, report_code, sequence)
+  join tax_templates t on t.country = 'US' and t.code = v.tax_code
+on conflict (tax_template_id, document_kind, posting_type, sequence) do update set
+  factor_percent     = excluded.factor_percent,
+  account_code       = excluded.account_code,
+  declaration_box    = excluded.declaration_box,
+  declaration_boxes  = excluded.declaration_boxes,
+  box_factor_percent = excluded.box_factor_percent,
+  report_code        = excluded.report_code;
+
+insert into tax_report_templates
+  (country, code, name, periods, period_default, valid_from, valid_to, legal_reference,
+   is_periodic_return, deadline_rule, deadline_day, deadline_plus_days,
+   deadline_reference, deadline_source_key, file_format)
+values
+  ('US', 'US-CA-SUT-RETURN', 'State, Local, and District Sales and Use Tax Return (CDTFA-401-A)', array['month', 'quarter', 'year']::declaration_period[], 'quarter'::declaration_period, date '2026-01-01', null, 'There is no national sales tax return in the United States and no federal form this pack could carry: the tax is levied by the states, and a company that sells into several of them files one return per state, each on its own form, to its own administration and on its own cadence. This form is California''s. Revenue and Taxation Code, section 6452(a) makes the return quarterly — on or before the last day of the month following each quarterly period of three months — and section 6455(a) lets the Department require designated periods other than quarterly ones, which is how a monthly or an annual filer arrives. So the form is filed on three cadences and the law still gives one of them to everybody, which is what period_default states: a company that has asked CDTFA for nothing files quarterly. It is regulation 25(1) of the British VAT Regulations in another language, and it is sayable since the proposal moved onto the form. The version carried here is revision 1-26, the form as it stands in January 2026.', true,'last_day_of_month_after_period'::filing_deadline_rule, null, null, 'California Revenue and Taxation Code, section 6452(a) — the return for each quarterly period is due, together with the remittance, on or before the last day of the month following each quarterly period. Section 6455(a) lets the Department require returns for other periods, in which case the same last-day rule applies to that period.', null, null)
+on conflict (country, code) do update set
+  name                = excluded.name,
+  periods             = excluded.periods,
+  period_default      = excluded.period_default,
+  valid_from          = excluded.valid_from,
+  valid_to            = excluded.valid_to,
+  legal_reference     = excluded.legal_reference,
+  is_periodic_return  = excluded.is_periodic_return,
+  deadline_rule       = excluded.deadline_rule,
+  deadline_day        = excluded.deadline_day,
+  deadline_plus_days  = excluded.deadline_plus_days,
+  deadline_reference  = excluded.deadline_reference,
+  deadline_source_key = excluded.deadline_source_key,
+  file_format         = excluded.file_format;
+
+insert into tax_report_box_templates
+  (country, report_code, box, kind, name, name_i18n, sequence, print_sequence,
+   plus_boxes, minus_boxes, rate, rate_of_box, floor_zero, hidden, xml_element,
+   legal_reference, source_key)
+values
+  ('US', 'US-CA-SUT-RETURN', '1', 'base', 'Total sales', '{}'::jsonb, 10, null, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 1, and CDTFA-401-INST, line 1 — enter your total taxable and nontaxable sales for the reporting period, including lease and rental receipts; report all sales related to doing business in California, and deduct the current period nontaxable transactions in Sections A through D on page 3. Every sale of this pack posts its base here, taxed or not, and a sale that is not taxed posts to its deduction line as well.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '2', 'base', 'Purchases subject to use tax', '{}'::jsonb, 20, null, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 2, and CDTFA-401-INST, line 2 — the total purchases subject to use tax: property bought from an out-of-state retailer who did not collect California use tax, or bought with a resale certificate and then used in California for a purpose other than resale. Revenue and Taxation Code, section 6201 imposes the tax and section 6202 makes the purchaser liable for it.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '3', 'total', 'Total', '{}'::jsonb, 30, null, array['1', '2']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 3, and CDTFA-401-INST, line 3 — add lines 1 and 2 to find your total sales and purchases subject to use tax.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '32', 'base', 'Sales to other retailers for purposes of resale (Section A, line 4)', '{}'::jsonb, 40, 260, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 4, box 32, and CDTFA-401-INST — total sales to other sellers who submitted resale certificates. Revenue and Taxation Code, section 6091 presumes every gross receipt taxable until the seller takes a resale certificate from the purchaser; Sales and Use Tax Regulation 1668 says what such a certificate has to contain.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '33', 'base', 'Nontaxable sales of food products (Section A, line 5)', '{}'::jsonb, 50, 270, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 5, box 33 — nontaxable sales of food products sold for human consumption, exempted by Revenue and Taxation Code, section 6359. CDTFA-401-INST lists what is taxable all the same: alcoholic and carbonated beverages, hot prepared food, and meals consumed at the seller''s place of business.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '34', 'base', 'Nontaxable labor — repair and installation (Section A, line 6)', '{}'::jsonb, 60, 280, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 6, box 34 — repair and installation labor, which is not a sale of tangible personal property. No tax of this pack posts here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '35', 'base', 'Sales to the United States government (Section A, line 7)', '{}'::jsonb, 70, 290, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 7, box 35 — Revenue and Taxation Code, section 6381 exempts the gross receipts from the sale of tangible personal property to the United States, its unincorporated agencies and instrumentalities, and to the American National Red Cross.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '36', 'base', 'Sales in interstate or foreign commerce (Section A, line 8)', '{}'::jsonb, 80, 300, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 8, box 36 — Revenue and Taxation Code, section 6396 exempts gross receipts from property that the contract of sale requires to be shipped, and that is shipped, to a point outside this state by the retailer or by a carrier. It is where a sale this company makes into another state lands on the California return, whatever that other state then charges.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '37', 'base', 'Sales tax included on line 1 (Section A, line 9)', '{}'::jsonb, 90, 310, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 9, box 37 — where the figure reported on line 1 was collected with the tax in it, the tax is deducted here so it is not taxed again. No tax of this pack posts here: the engine stores a net taxable amount on every line and the gross is never what reaches line 1.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '38', 'base', 'Other deductions (Section A, line 10)', '{}'::jsonb, 100, 320, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 10, box 38 — any other nontaxable transaction, which the form requires to be clearly explained. No tax of this pack posts here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '39', 'total', 'Total Section A (Section A, line 11)', '{}'::jsonb, 110, 330, array['32', '33', '34', '35', '36', '37', '38']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section A, line 11, box 39 — add lines 4 through 10 of Section A.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '40', 'base', 'Bad debt losses on taxable sales (Section B, line 1)', '{}'::jsonb, 120, 340, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section B, line 1, box 40 — a current period tax recovery on a taxable sale already reported on line 1. No tax of this pack posts here: a write-off is a ledger entry and not a tax.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '41', 'base', 'Cost of tax-paid purchases resold prior to use (Section B, line 2)', '{}'::jsonb, 130, 350, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section B, line 2, box 41 — the cost of property bought with the tax paid and resold before it was used. No tax of this pack posts here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '42', 'base', 'Returned taxable merchandise (Section B, line 3)', '{}'::jsonb, 140, 360, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section B, line 3, box 42 — taxable merchandise returned in the current period, the original sale having been reported on line 1. This pack reports a credit note as a negative on the boxes the invoice filled rather than here, which is a decision the README states.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '43', 'base', 'Cash discounts on taxable sales (Section B, line 4)', '{}'::jsonb, 150, 370, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section B, line 4, box 43 — cash discounts on taxable sales. No tax of this pack posts here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '44', 'total', 'Total Section B (Section B, line 5)', '{}'::jsonb, 160, 380, array['40', '41', '42', '43']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section B, line 5, box 44 — add lines 1 through 4 of Section B.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '45', 'total', 'Total nontaxable transactions (Section B, line 6)', '{}'::jsonb, 170, 390, array['39', '44']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, Section B, line 6, box 45 — add the total from Section A, line 11 and Section B, line 5, and enter the total here and on page 1, line 11.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '11', 'total', 'Total nontaxable transactions reported', '{}'::jsonb, 180, 40, array['45']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 11, and CDTFA-401-INST — enter the total from Section B, line 6. The form prints this line on page 1, above the two sections it adds up on page 3: `print_sequence` says where the administration prints it, `sequence` where this pack declares it, and the order it is worked out in is neither — it is the boxes it names.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '12', 'total', 'Transactions subject to tax', '{}'::jsonb, 190, 50, array['3']::text[], array['11']::text[], null, null, false, false, null, 'CDTFA-401-A, line 12 — subtract line 11 from line 3.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '13', 'total', 'State tax 6.00 percent', '{}'::jsonb, 200, 60, '{}'::text[], '{}'::text[], 6, '12', false, false, null, 'CDTFA-401-A, line 13, and CDTFA-401-INST, line 13 — multiply line 12 by 0.06. The 6.00 per cent is the state share of the 7.25 per cent statewide rate, which CDTFA publishes as 3.6875 per cent under Revenue and Taxation Code sections 6051 and 6201, 0.25 per cent under sections 6051.3 and 6201.3, 0.50 per cent under section 35 of article XIII of the State Constitution, 0.50 per cent under sections 6051.2 and 6201.2 and 1.0625 per cent under sections 6051.15 and 6201.15. The box says what the instruction says: a rate, and the box it is applied to.', 'cdtfa-rates'),
+  ('US', 'US-CA-SUT-RETURN', '14', 'total', 'County tax 1/4 percent', '{}'::jsonb, 210, 70, '{}'::text[], '{}'::text[], 0.25, '12', false, false, null, 'CDTFA-401-A, line 14, and CDTFA-401-INST, line 14 — multiply line 12 by 0.0025. The quarter of a per cent is the county transportation share of the 1.25 per cent local rate imposed under Revenue and Taxation Code sections 7202 and 7203. Stated as a rate of line 12, as the instruction states it.', 'cdtfa-rates'),
+  ('US', 'US-CA-SUT-RETURN', '15', 'total', 'Local tax 1.00 percent', '{}'::jsonb, 220, 80, '{}'::text[], '{}'::text[], 1, '12', false, false, null, 'CDTFA-401-A, line 15, and CDTFA-401-INST, line 15 — multiply line 12 by 0.01. The one per cent goes to city or county operations under Revenue and Taxation Code sections 7202 and 7203. Stated as a rate of line 12, as the instruction states it.', 'cdtfa-rates'),
+  ('US', 'US-CA-SUT-RETURN', '16', 'tax', 'District tax', '{}'::jsonb, 230, 90, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 16, and CDTFA-401-INST, line 16 — a retailer engaged in business in a transactions and use tax district completes CDTFA-531-A2 and carries its total here. Revenue and Taxation Code, section 7261 lets a district impose the tax at one eighth of one per cent or a multiple of it, and CDTFA publishes district rates ranging from 0.10 to 2.00 per cent. Alone of the four tax lines this box is **not** a rate of line 12: a district tax is owed on the sales made in that district and not on the period''s whole taxable total, and the form itself does not multiply here — it carries a figure over from a schedule. So it stays summed from the ledger, out of the postings of the taxes whose combined rate includes a district share. This pack carries one district rate as a worked example and not the hundreds that exist; see the README.', 'cdtfa-531-a2'),
+  ('US', 'US-CA-SUT-RETURN', '17', 'total', 'Total state, county, local, and district tax', '{}'::jsonb, 240, 100, array['13', '14', '15', '16']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 17, and CDTFA-401-INST, line 17 — add lines 13, 14, 15 and 16. Line 17 represents the total tax liability for the reporting period.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '18', 'tax', 'Excess tax collected', '{}'::jsonb, 250, 110, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 18, and CDTFA-401-INST, line 18 — where the retailer has overcharged their customers and collected more sales tax than the amount reported due. Nothing in this pack posts here: it is a figure a person establishes, not one a ledger produces.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '19', 'total', 'Total tax amount', '{}'::jsonb, 260, 120, array['17', '18']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 19 — add line 17 and line 18.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '20a', 'tax', 'Credit for current period partial tax exemptions', '{}'::jsonb, 270, 130, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 20a — the total from Section D, line 6, which is Sections C and D of page 3: the partial exemption rates of 0.05 and 0.039375 applied to teleproduction equipment, farm equipment, diesel used in farming, timber harvesting equipment, racehorse breeding stock, manufacturing and research equipment and zero-emission vehicles. A base multiplied by a rate is sayable in this format since a box may be a rate of another box, so what is missing is no longer the format: it is the eight deduction lines those sections carry and the taxes that would reach them, none of which this pack transcribes. The box is declared and stays empty, and the README says so.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '20b', 'tax', 'Credit for prior period tax recovery', '{}'::jsonb, 280, 140, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 20b — the total prior period tax recovery amount from CDTFA-531-Q, Schedule Q. That schedule is not carried here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '20c', 'tax', 'Credit for tax paid to other states', '{}'::jsonb, 290, 150, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 20c — the credit calculated on CDTFA-531-P, where use tax is due in California on property on which another state''s sales or use tax was paid. That schedule is not carried here, and the pack has no way to record which state a tax was paid to on a purchase.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '20d', 'tax', 'Credit for aircraft common carrier partial exemption', '{}'::jsonb, 300, 160, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 20d — claimed on CDTFA-531-X. That schedule is not carried here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '20e', 'total', 'Total credit', '{}'::jsonb, 310, 170, array['20a', '20b', '20c', '20d']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 20e — add lines 20a, 20b, 20c and 20d.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '21', 'total', 'Net tax', '{}'::jsonb, 320, 180, array['19']::text[], array['20e']::text[], null, null, false, false, null, 'CDTFA-401-A, line 21, and CDTFA-401-INST, line 21 — subtract line 20e from line 19.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '22', 'tax', 'Less tax prepayments', '{}'::jsonb, 330, 190, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 22, and CDTFA-401-INST, line 22 — a business whose average monthly taxable transactions reach 17,000 dollars makes prepayments once CDTFA notifies it. A prepayment is a payment and not a posting of this pack, so nothing writes here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '23', 'total', 'Net tax less prepayments', '{}'::jsonb, 340, 200, array['21']::text[], array['22']::text[], null, null, false, false, null, 'CDTFA-401-A, line 23 — subtract line 22 from line 21.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '24', 'tax', 'Penalty', '{}'::jsonb, 350, 210, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 24, and CDTFA-401-INST, line 24 — ten per cent of line 23 where the payment is made or the return filed after the due date. A penalty is not a ledger figure and nothing posts here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '25', 'tax', 'Interest', '{}'::jsonb, 360, 220, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 25 — one month''s interest is due on the tax for each month or fraction of a month that payment is delayed after the due date, at the adjusted monthly rate CDTFA publishes. Nothing posts here.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '26', 'total', 'Total amount due and payable', '{}'::jsonb, 370, 230, array['23', '24', '25']::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 26, and CDTFA-401-INST, line 26 — add lines 23, 24 and 25.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '27', 'base', 'Sales at state-designated fairgrounds', '{}'::jsonb, 380, 240, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 27, and CDTFA-401-INST, line 27 — since 1 July 2018 the portion of the sales reported on line 1 whose place of sale is on the real property of a state-designated fair. It is a memorandum of part of line 1 and not a deduction; no tax of this pack posts here, because the place of a sale inside a state is not something a document records.', 'cdtfa-401-inst'),
+  ('US', 'US-CA-SUT-RETURN', '28', 'base', 'Total taxable sales made at historic venues', '{}'::jsonb, 390, 250, '{}'::text[], '{}'::text[], null, null, false, false, null, 'CDTFA-401-A, line 28 — the total from CDTFA-531-HV. That schedule is not carried here.', 'cdtfa-401-inst')
+on conflict (country, report_code, box, kind) do update set
+  name            = excluded.name,
+  name_i18n       = excluded.name_i18n,
+  sequence        = excluded.sequence,
+  print_sequence  = excluded.print_sequence,
+  plus_boxes      = excluded.plus_boxes,
+  minus_boxes     = excluded.minus_boxes,
+  rate            = excluded.rate,
+  rate_of_box     = excluded.rate_of_box,
+  floor_zero      = excluded.floor_zero,
+  hidden          = excluded.hidden,
+  xml_element     = excluded.xml_element,
+  legal_reference = excluded.legal_reference,
+  source_key      = excluded.source_key;
+
+insert into statement_templates
+  (code, country, chart_code, name, kind, framework, valid_from, valid_to, legal_reference,
+   source_key)
+values
+  ('US-SX-BS', 'US', 'default', 'Balance sheet — Regulation S-X, Rule 5-02', 'balance_sheet', 'US-GAAP', date '1970-01-01', null, '17 CFR 210.5-02 — Balance sheets, of Regulation S-X. The United States prescribes no chart of accounts and no statutory statement scheme for a company that is not a registrant; Regulation S-X is the one published, openable text that names the captions of a commercial balance sheet and fixes their order, and it is what an American balance sheet is laid out on whether or not the company files with the Commission. Every line code below is the rule''s own caption number and every name is the rule''s own wording.', 'reg-s-x'),
+  ('US-SX-IS', 'US', 'default', 'Income statement — Regulation S-X, Rule 5-03', 'income_statement', 'US-GAAP', date '1970-01-01', null, '17 CFR 210.5-03 — Statements of comprehensive income, of Regulation S-X. Rule 5-03 classifies by function — cost of sales, then selling, general and administrative — which is the shape of an American income statement. Every line code is the rule''s own caption number and every name is the rule''s own wording.', 'reg-s-x')
+on conflict (code) do update set
+  country         = excluded.country,
+  chart_code      = excluded.chart_code,
+  name            = excluded.name,
+  kind            = excluded.kind,
+  framework       = excluded.framework,
+  valid_from      = excluded.valid_from,
+  valid_to        = excluded.valid_to,
+  legal_reference = excluded.legal_reference,
+  source_key      = excluded.source_key;
+
+insert into statement_line_templates
+  (statement_code, code, parent_code, name, name_i18n, sequence, sign, is_total,
+   plus_lines, minus_lines, xbrl_element, legal_reference, source_key)
+values
+  ('US-SX-BS', '1', null, 'Cash and cash items', '{}'::jsonb, 10, 1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-02 — Balance sheets. The caption of this line is the numbered caption of that rule and the wording is the rule''s own. Rule 4-01(a)(1) of the same Regulation makes financial statements that are not prepared in accordance with generally accepted accounting principles presumed to be misleading, which is where the accounting behind these captions comes from; Regulation S-X fixes the form in which they are presented.', 'reg-s-x'),
+  ('US-SX-BS', '2', null, 'Marketable securities', '{}'::jsonb, 20, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '3', null, 'Accounts and notes receivable', '{}'::jsonb, 30, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '4', null, 'Allowances for doubtful accounts and notes receivable', '{}'::jsonb, 40, 1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-02.4 — the allowance is set out separately in the balance sheet or in a note. It carries a credit balance, so this line reads negative and is added to the captions above it rather than subtracted from them.', 'reg-s-x'),
+  ('US-SX-BS', '5', null, 'Unearned income', '{}'::jsonb, 50, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '6', null, 'Inventories', '{}'::jsonb, 60, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '7', null, 'Prepaid expenses', '{}'::jsonb, 70, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '8', null, 'Other current assets', '{}'::jsonb, 80, 1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-02.8 — any amount in excess of five per cent of total current assets is stated separately. The suspense account reaches this line while it is in debit and the other current liabilities caption while it is in credit, which is the one account of this chart that reaches two lines.', 'reg-s-x'),
+  ('US-SX-BS', '9', null, 'Total current assets', '{}'::jsonb, 90, 1, true, array['1', '2', '3', '4', '5', '6', '7', '8']::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '10', null, 'Securities of related parties', '{}'::jsonb, 100, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '11', null, 'Indebtedness of related parties — not current', '{}'::jsonb, 110, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '12', null, 'Other investments', '{}'::jsonb, 120, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '13', null, 'Property, plant and equipment', '{}'::jsonb, 130, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '14', null, 'Accumulated depreciation, depletion, and amortization of property, plant and equipment', '{}'::jsonb, 140, 1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-02.14 — the accumulated depreciation is a caption of its own and not a deduction folded into the one above it. It carries a credit balance, so this line reads negative and is added.', 'reg-s-x'),
+  ('US-SX-BS', '15', null, 'Intangible assets', '{}'::jsonb, 150, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '16', null, 'Accumulated depreciation and amortization of intangible assets', '{}'::jsonb, 160, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '17', null, 'Other assets', '{}'::jsonb, 170, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '18', null, 'Total assets', '{}'::jsonb, 180, 1, true, array['9', '10', '11', '12', '13', '14', '15', '16', '17']::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '19', null, 'Accounts and notes payable', '{}'::jsonb, 190, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '20', null, 'Other current liabilities', '{}'::jsonb, 200, -1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-02.20 — any amount in excess of five per cent of total current liabilities is stated separately. The sales and use tax a seller has collected and not yet remitted sits here; there is no asset caption facing it, because a purchaser in the United States takes no credit for the tax charged to them.', 'reg-s-x'),
+  ('US-SX-BS', '21', null, 'Total current liabilities', '{}'::jsonb, 210, 1, true, array['19', '20']::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '22', null, 'Bonds, mortgages and other long-term debt, including capitalized leases', '{}'::jsonb, 220, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '23', null, 'Indebtedness to related parties — noncurrent', '{}'::jsonb, 230, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '24', null, 'Other liabilities', '{}'::jsonb, 240, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '25', null, 'Commitments and contingent liabilities', '{}'::jsonb, 250, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '26', null, 'Deferred credits', '{}'::jsonb, 260, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '27', null, 'Preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer', '{}'::jsonb, 270, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '28', null, 'Preferred stocks which are not redeemable or are redeemable solely at the option of the issuer', '{}'::jsonb, 280, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '29', null, 'Common stocks', '{}'::jsonb, 290, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '30', null, 'Other stockholders'' equity', '{}'::jsonb, 300, -1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-02.30 — additional paid-in capital, other additional capital and retained earnings are stated separately or combined in a note. The result of the year reaches this caption only once close_fiscal_year() has carried it to retained earnings: until then the assets of an open year exceed the liabilities and equity by exactly the net income of the income statement.', 'reg-s-x'),
+  ('US-SX-BS', '31', null, 'Noncontrolling interests in consolidated subsidiaries', '{}'::jsonb, 310, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-BS', '32', null, 'Total liabilities and equity', '{}'::jsonb, 320, 1, true, array['21', '22', '23', '24', '25', '26', '27', '28', '29', '30', '31']::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '1', null, 'Net sales and gross revenues', '{}'::jsonb, 10, -1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-03 — Statements of comprehensive income. The caption of this line is the numbered caption of that rule and the wording is the rule''s own. Captions 15 to 17 are reserved in the rule itself and are absent here for that reason; captions 19, 20, 23, 24 and 25 are the noncontrolling-interest allocations and the earnings per share, which are not sums of ledger accounts, and this pack does not state them.', 'reg-s-x'),
+  ('US-SX-IS', '2', null, 'Costs and expenses applicable to sales and revenues', '{}'::jsonb, 20, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '3', null, 'Other operating costs and expenses', '{}'::jsonb, 30, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '4', null, 'Selling, general and administrative expenses', '{}'::jsonb, 40, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '5', null, 'Provision for doubtful accounts and notes', '{}'::jsonb, 50, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '6', null, 'Other general expenses', '{}'::jsonb, 60, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '7', null, 'Non-operating income', '{}'::jsonb, 70, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '8', null, 'Interest and amortization of debt discount and expense', '{}'::jsonb, 80, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '9', null, 'Non-operating expenses', '{}'::jsonb, 90, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '10', null, 'Income or loss before income tax expense and appropriate items below', '{}'::jsonb, 100, 1, true, array['1', '7']::text[], array['2', '3', '4', '5', '6', '8', '9']::text[], null, null, null),
+  ('US-SX-IS', '11', null, 'Income tax expense', '{}'::jsonb, 110, 1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '12', null, 'Equity in earnings of unconsolidated subsidiaries and 50 percent or less owned persons', '{}'::jsonb, 120, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '13', null, 'Income or loss from continuing operations', '{}'::jsonb, 130, 1, true, array['10', '12']::text[], array['11']::text[], null, null, null),
+  ('US-SX-IS', '14', null, 'Discontinued operations', '{}'::jsonb, 140, -1, false, '{}'::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '18', null, 'Net income or loss', '{}'::jsonb, 180, 1, true, array['13', '14']::text[], '{}'::text[], null, null, null),
+  ('US-SX-IS', '21', null, 'Other comprehensive income', '{}'::jsonb, 210, -1, false, '{}'::text[], '{}'::text[], null, '17 CFR 210.5-03.21 — other comprehensive income is presented, net of tax, below net income. The accounts behind it are closed to retained earnings by close_fiscal_year() like every other income account, which is not where generally accepted accounting principles put them; the gap is written up in docs/international.md.', 'reg-s-x'),
+  ('US-SX-IS', '22', null, 'Comprehensive income', '{}'::jsonb, 220, 1, true, array['18', '21']::text[], '{}'::text[], null, null, null)
+on conflict (statement_code, code) do update set
+  parent_code     = excluded.parent_code,
+  name            = excluded.name,
+  name_i18n       = excluded.name_i18n,
+  sequence        = excluded.sequence,
+  sign            = excluded.sign,
+  is_total        = excluded.is_total,
+  plus_lines      = excluded.plus_lines,
+  minus_lines     = excluded.minus_lines,
+  xbrl_element    = excluded.xbrl_element,
+  legal_reference = excluded.legal_reference,
+  source_key      = excluded.source_key;
+
+insert into statement_line_rules
+  (statement_code, line_code, sequence, rule_kind, code_from, code_to,
+   account_type, balance_side)
+select v.statement_code, v.line_code, v.sequence, v.rule_kind, v.code_from,
+       v.code_to, v.account_type::account_type, v.balance_side
+  from (values
+    ('US-SX-BS', '1', 10, 'code_range', '1000', '1019', null, 'any'),
+    ('US-SX-BS', '2', 10, 'code_range', '1020', '1029', null, 'any'),
+    ('US-SX-BS', '3', 10, 'code_range', '1100', '1189', null, 'any'),
+    ('US-SX-BS', '4', 10, 'code_range', '1190', '1194', null, 'any'),
+    ('US-SX-BS', '5', 10, 'code_range', '1195', '1199', null, 'any'),
+    ('US-SX-BS', '6', 10, 'code_range', '1200', '1299', null, 'any'),
+    ('US-SX-BS', '7', 10, 'code_range', '1300', '1399', null, 'any'),
+    ('US-SX-BS', '8', 10, 'code_range', '1400', '1499', null, 'any'),
+    ('US-SX-BS', '8', 20, 'account_code', '2390', null, null, 'debit'),
+    ('US-SX-BS', '10', 10, 'code_range', '1500', '1509', null, 'any'),
+    ('US-SX-BS', '11', 10, 'code_range', '1510', '1519', null, 'any'),
+    ('US-SX-BS', '12', 10, 'code_range', '1520', '1599', null, 'any'),
+    ('US-SX-BS', '13', 10, 'code_range', '1600', '1699', null, 'any'),
+    ('US-SX-BS', '14', 10, 'code_range', '1700', '1749', null, 'any'),
+    ('US-SX-BS', '15', 10, 'code_range', '1750', '1779', null, 'any'),
+    ('US-SX-BS', '16', 10, 'code_range', '1780', '1799', null, 'any'),
+    ('US-SX-BS', '17', 10, 'code_range', '1800', '1899', null, 'any'),
+    ('US-SX-BS', '19', 10, 'code_range', '2000', '2099', null, 'any'),
+    ('US-SX-BS', '20', 10, 'code_range', '2100', '2389', null, 'any'),
+    ('US-SX-BS', '20', 20, 'account_code', '2390', null, null, 'credit'),
+    ('US-SX-BS', '22', 10, 'code_range', '2400', '2499', null, 'any'),
+    ('US-SX-BS', '23', 10, 'code_range', '2500', '2519', null, 'any'),
+    ('US-SX-BS', '24', 10, 'code_range', '2520', '2599', null, 'any'),
+    ('US-SX-BS', '25', 10, 'code_range', '2600', '2699', null, 'any'),
+    ('US-SX-BS', '26', 10, 'code_range', '2700', '2799', null, 'any'),
+    ('US-SX-BS', '27', 10, 'code_range', '3000', '3099', null, 'any'),
+    ('US-SX-BS', '28', 10, 'code_range', '3100', '3199', null, 'any'),
+    ('US-SX-BS', '29', 10, 'code_range', '3200', '3299', null, 'any'),
+    ('US-SX-BS', '30', 10, 'code_range', '3300', '3499', null, 'any'),
+    ('US-SX-BS', '31', 10, 'code_range', '3500', '3599', null, 'any'),
+    ('US-SX-IS', '1', 10, 'code_range', '4000', '4199', null, 'any'),
+    ('US-SX-IS', '2', 10, 'code_range', '5000', '5299', null, 'any'),
+    ('US-SX-IS', '3', 10, 'code_range', '5500', '5599', null, 'any'),
+    ('US-SX-IS', '4', 10, 'code_range', '6000', '6899', null, 'any'),
+    ('US-SX-IS', '5', 10, 'code_range', '6900', '6949', null, 'any'),
+    ('US-SX-IS', '6', 10, 'code_range', '6950', '6999', null, 'any'),
+    ('US-SX-IS', '7', 10, 'code_range', '7000', '7099', null, 'any'),
+    ('US-SX-IS', '8', 10, 'code_range', '7100', '7199', null, 'any'),
+    ('US-SX-IS', '9', 10, 'code_range', '7200', '7299', null, 'any'),
+    ('US-SX-IS', '11', 10, 'code_range', '8000', '8099', null, 'any'),
+    ('US-SX-IS', '12', 10, 'code_range', '8100', '8199', null, 'any'),
+    ('US-SX-IS', '14', 10, 'code_range', '8200', '8299', null, 'any'),
+    ('US-SX-IS', '21', 10, 'code_range', '8400', '8499', null, 'any')
+  ) as v (statement_code, line_code, sequence, rule_kind, code_from, code_to,
+          account_type, balance_side)
+on conflict (statement_code, line_code, sequence) do update set
+  rule_kind    = excluded.rule_kind,
+  code_from    = excluded.code_from,
+  code_to      = excluded.code_to,
+  account_type = excluded.account_type,
+  balance_side = excluded.balance_side;
+
+insert into country_defaults
+  (country, name, name_i18n, languages, currency_code, receivable_code, payable_code, suspense_code,
+   rounding_code, retained_earnings_code, sales_account_code, purchase_account_code,
+   bank_account_code, cash_account_code, sales_journal_code, purchase_journal_code,
+   misc_journal_code, language_default, closing_style, current_year_result_profit_code,
+   current_year_result_loss_code, retained_earnings_loss_code, opening_journal_code,
+   rounding_method, cash_rounding_unit, fx_gain_code, fx_loss_code,
+   asset_disposal_gain_code, asset_disposal_loss_code,
+   asset_disposal_proceeds_code, asset_disposal_value_code,
+   tax_payable_code, tax_receivable_code, opening_entry_label,
+   vat_period_default)
+values
+  ('US', 'United States', '{}'::jsonb, array['en']::text[], 'USD', '1100', '2000', '2390', '6990', '3400', '4000', '5000', '1000', '1010', 'SAL', 'PUR', 'GEN', 'en', 'retained_earnings', null, null, null, 'OPN', 'half_up', default, '7010', '7210', '7020', '7200', null, null, null, null, null, 'quarter'::declaration_period)
+on conflict (country) do update set
+  name                   = excluded.name,
+  name_i18n              = excluded.name_i18n,
+  languages              = excluded.languages,
+  currency_code          = excluded.currency_code,
+  receivable_code        = excluded.receivable_code,
+  payable_code           = excluded.payable_code,
+  suspense_code          = excluded.suspense_code,
+  rounding_code          = excluded.rounding_code,
+  retained_earnings_code = excluded.retained_earnings_code,
+  sales_account_code     = excluded.sales_account_code,
+  purchase_account_code  = excluded.purchase_account_code,
+  bank_account_code      = excluded.bank_account_code,
+  cash_account_code      = excluded.cash_account_code,
+  sales_journal_code     = excluded.sales_journal_code,
+  purchase_journal_code  = excluded.purchase_journal_code,
+  misc_journal_code      = excluded.misc_journal_code,
+  language_default       = excluded.language_default,
+  closing_style          = excluded.closing_style,
+  current_year_result_profit_code = excluded.current_year_result_profit_code,
+  current_year_result_loss_code   = excluded.current_year_result_loss_code,
+  retained_earnings_loss_code     = excluded.retained_earnings_loss_code,
+  opening_journal_code            = excluded.opening_journal_code,
+  rounding_method        = excluded.rounding_method,
+  cash_rounding_unit     = excluded.cash_rounding_unit,
+  fx_gain_code           = excluded.fx_gain_code,
+  fx_loss_code           = excluded.fx_loss_code,
+  asset_disposal_gain_code        = excluded.asset_disposal_gain_code,
+  asset_disposal_loss_code        = excluded.asset_disposal_loss_code,
+  asset_disposal_proceeds_code    = excluded.asset_disposal_proceeds_code,
+  asset_disposal_value_code       = excluded.asset_disposal_value_code,
+  tax_payable_code                = excluded.tax_payable_code,
+  tax_receivable_code             = excluded.tax_receivable_code,
+  opening_entry_label             = excluded.opening_entry_label,
+  vat_period_default              = excluded.vat_period_default;
+
+update country_defaults set
+  numbering_gapless             = false,
+  number_format                 = '{CODE}-{NNNN}',
+  legal_payment_days            = null,
+  late_payment_reference        = null,
+  numbering_legal_reference     = 'No federal statute requires the invoice of a business to carry a number, and California''s Sales and Use Tax Law imposes no numbering rule either: what it asks of a seller is a resale certificate where a sale is untaxed (Revenue and Taxation Code, section 6091) and a return for each period (section 6452). `free` is therefore the country''s answer and not a gap in this pack, and `{CODE}-{NNNN}` is a convention it proposes rather than a form anybody prescribes. The contrast with Europe is the sharpest thing on this page: Belgium, France and Luxembourg each number an invoice gaplessly under an article of their VAT code, and the United States numbers however a company likes.',
+  numbering_source_key          = 'ca-rtc',
+  payment_terms_legal_reference = null,
+  payment_terms_source_key      = null,
+  tax_point_rule                = 'delivery_date',
+  tax_point_legal_reference     = 'Revenue and Taxation Code, section 6051 imposes the tax on the gross receipts from tangible personal property sold at retail in this state, and section 6201 on the storage, use or other consumption of property purchased from a retailer: the event is the transaction, not the document. CDTFA-401-INST says the same of the buyer''s side — property bought from an out-of-state retailer who charged no tax is reported on the return for the period during which it was first used in California. `delivery_date` is therefore the rule, and there is no invoice-date derogation of the kind the European VAT directives grant.',
+  tax_point_source_key          = 'ca-rtc',
+  einvoice_profile              = null,
+  einvoice_mandatory_from       = null,
+  einvoice_legal_reference      = 'No statute of the United States, federal or of any state, obliges anybody to issue or to receive an electronic invoice, and no date has been set for one. There is therefore no national profile to declare: the Digital Business Networks Alliance runs an open exchange network for business documents that its members join voluntarily, and a pack that named it as this country''s profile would be reporting an industry initiative as a legal requirement. Both `profile` and `mandatory_from` are empty for that reason, and a reader who needs a value is told it is missing rather than given another country''s answer. `party_scheme` and `vat_scheme` are empty too: the United States levies no value added tax, so no party here carries a VAT identifier, and nothing prescribes which of the several registration identifiers an American party is addressed by.',
+  einvoice_source_key           = 'dbn-alliance',
+  party_scheme                  = null,
+  vat_scheme                    = null,
+  bank_statement_formats        = array['bai2', 'ofx', 'csv', 'camt.053']::text[],
+  payment_formats               = array['ach', 'csv']::text[],
+  fiscal_year_default           = 'calendar'
+ where country = 'US';