/* eslint-disable */ /* © 2026 K2B NETWORK SOLUTIONS LLC. All rights reserved. Proprietary and confidential. Unauthorized copying, distribution, or use of this file, via any medium, is strictly prohibited. Original work product. */ // K2B DMS — ChartTemplates (RC35: was the first store's chart library file). // store 716's built-in chart - data, used only for a store whose chartBase is 'builtin' (K2BStore.chartBase()); every other store // uses ONLY its own chart from the server (the Owner Panel's "copy the first store's accounts" / starter chart / import - SPEC 1.9, 4.8). // Source: the store's own COA printout (5-27-2026 W26.01.09, 13 pp.) // Format: [acct, name, type, normalBal, group] // type: A=Asset, L=Liability, E=Expense, S=Sale, C=Cost, I=Income // normalBal: Dr / Cr (per GAAP) // group: section heading (used for grouping in the COA browser) // The codes used in this chart differ slightly from the GM-standard // numbers used elsewhere in the DMS, because the dealership has years of // local sub-account customizations (e.g. one sub-account per nameplate // for sales 400A Impala, 405A Camaro, 446A Used Cars GM Program, etc.) // This file is the AUTHORITATIVE working chart of the store whose chart is built in. const K2B_CHART_BUILTIN = [ // ── Expenses (0XXX) ────────────────────────────────────────────── ["0111", "COMPENSATION - NEW VEHICLES", "E", "Dr", "Compensation"], ["0112", "COMPENSATION - USED VEHICLES", "E", "Dr", "Compensation"], ["0131", "DELIVERY EXPENSE - NEW", "E", "Dr", "Delivery Expense"], ["0132", "DELIVERY EXPENSE - USED", "E", "Dr", "Delivery Expense"], ["0135", "DELIVERY EXPENSE - SERVICE", "E", "Dr", "Delivery Expense"], ["0151", "POLICY WORK VEH - NEW", "E", "Dr", "Policy Work"], ["0152", "POLICY WORK VEH - USED", "E", "Dr", "Policy Work"], ["0153", "POLICY WORK - DAVID BUTLER", "E", "Dr", "Policy Work"], ["0155", "POLICY WORK SERVICE", "E", "Dr", "Policy Work"], ["0156", "POLICY WORK BODY SHOP", "E", "Dr", "Policy Work"], ["0159", "POLICY WORK ADMINISTRATION", "E", "Dr", "Policy Work"], ["0201", "SALARIES - OWNERS - NEW", "E", "Dr", "Salaries - Owners"], ["0202", "SALARIES - OWNERS - USED", "E", "Dr", "Salaries - Owners"], ["0205", "SALARIES - OWNERS - SERVICE", "E", "Dr", "Salaries - Owners"], ["0206", "SALARIES - OWNERS - BODY SHOP", "E", "Dr", "Salaries - Owners"], ["0207", "SALARIES - OWNERS - PARTS", "E", "Dr", "Salaries - Owners"], ["0209", "SALARIES - OWNERS - ADM", "E", "Dr", "Salaries - Owners"], ["0211", "SALARY SUPERVISION - NEW", "E", "Dr", "Salary - Supervision"], ["0212", "SALARY SUPERVISION - USED", "E", "Dr", "Salary - Supervision"], ["0215", "SALARY SUPERVISION - SERV", "E", "Dr", "Salary - Supervision"], ["0216", "SALARY SUPERVISION - B/S", "E", "Dr", "Salary - Supervision"], ["0217", "SALARY SUPERVISION - PARTS", "E", "Dr", "Salary - Supervision"], ["0219", "SALARY SUPERVISION - ADM", "E", "Dr", "Salary - Supervision"], ["0221", "SALARY CLERICAL - NEW", "E", "Dr", "Salary - Clerical"], ["0222", "SALARY CLERICAL - USED", "E", "Dr", "Salary - Clerical"], ["0225", "SALARY CLERICAL - SERV", "E", "Dr", "Salary - Clerical"], ["0226", "SALARY CLERICAL - B/S", "E", "Dr", "Salary - Clerical"], ["0227", "SALARY CLERICAL - PARTS", "E", "Dr", "Salary - Clerical"], ["0229", "SALARY CLERICAL - ADM", "E", "Dr", "Salary - Clerical"], ["0231", "OTHER SAL & WAGE - NEW", "E", "Dr", "Other Salary & Wage"], ["0232", "OTHER SAL & WAGE - USED", "E", "Dr", "Other Salary & Wage"], ["0235", "OTHER SAL & WAGE - SERV", "E", "Dr", "Other Salary & Wage"], ["0236", "OTHER SAL & WAGE - B/S", "E", "Dr", "Other Salary & Wage"], ["0237", "OTHER SAL & WAGE - PARTS", "E", "Dr", "Other Salary & Wage"], ["0239", "OTHER SAL & WAGE - ADM", "E", "Dr", "Other Salary & Wage"], ["0241", "ABSENTEE COMP - NEW", "E", "Dr", "Absentee Compensation"], ["0242", "ABSENTEE COMP - USED", "E", "Dr", "Absentee Compensation"], ["0245", "ABSENTEE COMP - SERV", "E", "Dr", "Absentee Compensation"], ["0246", "ABSENTEE COMP - B/S", "E", "Dr", "Absentee Compensation"], ["0247", "ABSENTEE COMP - PARTS", "E", "Dr", "Absentee Compensation"], ["0249", "ABSENTEE COMP - ADM", "E", "Dr", "Absentee Compensation"], ["0251", "PAYROLL TAX - NEW", "E", "Dr", "Payroll Tax"], ["0252", "PAYROLL TAX - USED", "E", "Dr", "Payroll Tax"], ["0255", "PAYROLL TAX - SERV", "E", "Dr", "Payroll Tax"], ["0256", "PAYROLL TAX - B/S", "E", "Dr", "Payroll Tax"], ["0257", "PAYROLL TAX - PARTS", "E", "Dr", "Payroll Tax"], ["0259", "PAYROLL TAX - ADM", "E", "Dr", "Payroll Tax"], ["0271", "EMPLOYEE BENEFITS - NEW", "E", "Dr", "Employee Benefits"], ["0272", "EMPLOYEE BENEFITS - USED", "E", "Dr", "Employee Benefits"], ["0275", "EMPLOYEE BENEFITS - SERV", "E", "Dr", "Employee Benefits"], ["0276", "EMPLOYEE BENEFITS - B/S", "E", "Dr", "Employee Benefits"], ["0277", "EMPLOYEE BENEFITS - PARTS", "E", "Dr", "Employee Benefits"], ["0279", "EMPLOYEE BENEFITS - ADM", "E", "Dr", "Employee Benefits"], ["0332", "POSTAGE / FREIGHT", "E", "Dr", "Postage & Freight"], ["0335", "FREIGHT - SERVICE", "E", "Dr", "Postage & Freight"], ["0337", "FREIGHT - PARTS", "E", "Dr", "Postage & Freight"], ["0339", "POSTAGE - ADMINISTRATION", "E", "Dr", "Postage & Freight"], ["0511", "COMPANY VEHICLE - NEW", "E", "Dr", "Company Vehicle"], ["0512", "COMPANY VEHICLE - USED", "E", "Dr", "Company Vehicle"], ["0515", "COMPANY VEHICLE - SERV", "E", "Dr", "Company Vehicle"], ["0516", "COMPANY VEHICLE - B/S", "E", "Dr", "Company Vehicle"], ["0517", "COMPANY VEHICLE - PARTS", "E", "Dr", "Company Vehicle"], ["0519", "COMPANY VEHICLE - ADM", "E", "Dr", "Company Vehicle"], ["0561", "INSURANCE INVENTORY - NEW", "E", "Dr", "Insurance"], ["0562", "INSURANCE INVENTORY - USED", "E", "Dr", "Insurance"], ["057", "BAD DEBT EXPENSE", "E", "Dr", "Bad Debt"], ["0601", "OFFICE SUPPLIES - NEW", "E", "Dr", "Office Supplies"], ["0602", "OFFICE SUPPLIES - USED", "E", "Dr", "Office Supplies"], ["0605", "OFFICE SUPPLIES - SERV", "E", "Dr", "Office Supplies"], ["0606", "OFFICE SUPPLIES - BODY SHOP", "E", "Dr", "Office Supplies"], ["0607", "OFFICE SUPPLIES - PARTS", "E", "Dr", "Office Supplies"], ["0609", "OFFICE SUPPLIES - ADM", "E", "Dr", "Office Supplies"], ["0611", "OTH SUPPLIES & EXP - NEW", "E", "Dr", "Other Supplies & Exp"], ["0612", "OTH SUPPLIES & EXP - USED", "E", "Dr", "Other Supplies & Exp"], ["0615", "OTH SUPPLIES & EXP - SERV", "E", "Dr", "Other Supplies & Exp"], ["0616", "OTH SUPPLIES & EXP - B/S", "E", "Dr", "Other Supplies & Exp"], ["0617", "OTH SUPPLIES & EXP - PARTS", "E", "Dr", "Other Supplies & Exp"], ["0619", "OTH SUPPLIES & EXP - ADM", "E", "Dr", "Other Supplies & Exp"], ["063", "E-COMMERCE ADVERTISING", "E", "Dr", "Advertising"], ["064", "ADVERTISING REBATES", "E", "Cr", "Advertising"], ["0651", "ADVERTISING - NEW", "E", "Dr", "Advertising"], ["0652", "ADVERTISING - USED", "E", "Dr", "Advertising"], ["0655", "ADVERTISING - SERV", "E", "Dr", "Advertising"], ["0656", "ADVERTISING - B/S", "E", "Dr", "Advertising"], ["0657", "ADVERTISING - PARTS", "E", "Dr", "Advertising"], ["0659", "ADVERTISING - ADM", "E", "Dr", "Advertising"], ["0661", "CONTRIBUTIONS - NEW", "E", "Dr", "Contributions"], ["0662", "CONTRIBUTIONS - USED", "E", "Dr", "Contributions"], ["0665", "CONTRIBUTIONS - SERV", "E", "Dr", "Contributions"], ["0666", "CONTRIBUTIONS - B/S", "E", "Dr", "Contributions"], ["0667", "CONTRIBUTIONS - PARTS", "E", "Dr", "Contributions"], ["0669", "CONTRIBUTIONS - ADM", "E", "Dr", "Contributions"], ["0675", "POLICY WORK - SERV", "E", "Dr", "Policy Work"], ["0676", "POLICY WORK BODY SHOP", "E", "Dr", "Policy Work"], ["0677", "POLICY WORK - PARTS", "E", "Dr", "Policy Work"], ["0681", "OUTSIDE SERVICE DP - NEW", "E", "Dr", "Outside Services"], ["0682", "OUTSIDE SERVICE DP - USED", "E", "Dr", "Outside Services"], ["0685", "OUTSIDE SERVICE DP - SERV", "E", "Dr", "Outside Services"], ["0686", "OUTSIDE SERVICE DP - B/S", "E", "Dr", "Outside Services"], ["0687", "OUTSIDE SERVICE DP - PARTS", "E", "Dr", "Outside Services"], ["0689", "OUTSIDE SERVICE DP - ADM", "E", "Dr", "Outside Services"], ["0691", "OUTSIDE SERVICE - OTH NEW", "E", "Dr", "Outside Services"], ["0692", "OUTSIDE SERVICE - OTH USED", "E", "Dr", "Outside Services"], ["0695", "OUTSIDE SERVICE - OTH SERV", "E", "Dr", "Outside Services"], ["0696", "OUTSIDE SERVICE - OTH B/S", "E", "Dr", "Outside Services"], ["0697", "OUTSIDE SERVICE - OTH PARTS", "E", "Dr", "Outside Services"], ["0699", "OUTSIDE SERVICE - OTH ADM", "E", "Dr", "Outside Services"], ["0701", "TRAVEL & ENTERTAIN - NEW", "E", "Dr", "Travel & Entertain"], ["0702", "TRAVEL & ENTERTAIN - USED", "E", "Dr", "Travel & Entertain"], ["0705", "TRAVEL & ENTERTAIN - SERV", "E", "Dr", "Travel & Entertain"], ["0706", "TRAVEL & ENTERTAIN - B/S", "E", "Dr", "Travel & Entertain"], ["0707", "TRAVEL & ENTERTAIN - PARTS", "E", "Dr", "Travel & Entertain"], ["0709", "TRAVEL & ENTERTAIN - ADM", "E", "Dr", "Travel & Entertain"], ["0711", "MEMBERSHIP DUES & PUB - NEW", "E", "Dr", "Dues & Publications"], ["0712", "MEMBERSHIP DUES & PUB - USED", "E", "Dr", "Dues & Publications"], ["0715", "MEMBERSHIP DUES & PUB - SERV", "E", "Dr", "Dues & Publications"], ["0716", "MEMBERSHIP DUES & PUB - B/S", "E", "Dr", "Dues & Publications"], ["0717", "MEMBERSHIP DUES & PUB - PARTS", "E", "Dr", "Dues & Publications"], ["0719", "MEMBERSHIP DUES & PUB - ADM", "E", "Dr", "Dues & Publications"], ["0721", "LEGAL & AUDIT - NEW", "E", "Dr", "Legal & Audit"], ["0722", "LEGAL & AUDIT - USED", "E", "Dr", "Legal & Audit"], ["0725", "LEGAL & AUDIT - SERV", "E", "Dr", "Legal & Audit"], ["0726", "LEGAL & AUDIT - B/S", "E", "Dr", "Legal & Audit"], ["0727", "LEGAL & AUDIT - PARTS", "E", "Dr", "Legal & Audit"], ["0729", "LEGAL & AUDIT - ADM", "E", "Dr", "Legal & Audit"], ["0741", "TELEPHONE - NEW", "E", "Dr", "Telephone"], ["0742", "TELEPHONE - USED", "E", "Dr", "Telephone"], ["0745", "TELEPHONE - SERV", "E", "Dr", "Telephone"], ["0746", "TELEPHONE - B/S", "E", "Dr", "Telephone"], ["0747", "TELEPHONE - PARTS", "E", "Dr", "Telephone"], ["0749", "TELEPHONE - ADM", "E", "Dr", "Telephone"], ["0751", "TRAINING EXPENSE - NEW", "E", "Dr", "Training"], ["0752", "TRAINING EXPENSE - USED", "E", "Dr", "Training"], ["0755", "TRAINING EXPENSE - SERV", "E", "Dr", "Training"], ["0756", "TRAINING EXPENSE - B/S", "E", "Dr", "Training"], ["0757", "TRAINING EXPENSE - PARTS", "E", "Dr", "Training"], ["0759", "TRAINING EXPENSE - ADM", "E", "Dr", "Training"], ["0761", "INT-NOTES PAY OTH - NEW", "E", "Dr", "Interest"], ["0762", "INT-NOTES PAY OTH - USED", "E", "Dr", "Interest"], ["0765", "INT-NOTES PAY OTH - SERVICE", "E", "Dr", "Interest"], ["0766", "INT-NOTES PAY OTH - B/S", "E", "Dr", "Interest"], ["0767", "INT-NOTES PAY OTH - PARTS", "E", "Dr", "Interest"], ["0769", "INT-NOTES PAY OTH - ADM", "E", "Dr", "Interest"], ["0771", "CREDIT CARD FEES - NEW", "E", "Dr", "Credit Card Fees"], ["0772", "CREDIT CARD FEES - USED", "E", "Dr", "Credit Card Fees"], ["0775", "CREDIT CARD FEES - SERVICE", "E", "Dr", "Credit Card Fees"], ["0775S","SYNCHRONY BANK", "E", "Dr", "Credit Card Fees"], ["0776", "CREDIT CARD FEES - B/S", "E", "Dr", "Credit Card Fees"], ["0777", "CREDIT CARD FEES - PARTS", "E", "Dr", "Credit Card Fees"], ["0779", "CREDIT CARD FEES - ADM", "E", "Dr", "Credit Card Fees"], ["0781", "INTEREST FLOORPLAN CREDIT", "E", "Cr", "Interest"], ["079", "INTEREST OTHER", "E", "Dr", "Interest"], ["0801", "RENT - NEW", "E", "Dr", "Rent"], ["0802", "RENT - USED", "E", "Dr", "Rent"], ["0805", "RENT - SERV", "E", "Dr", "Rent"], ["0806", "RENT - B/S", "E", "Dr", "Rent"], ["0807", "RENT - PARTS", "E", "Dr", "Rent"], ["0809", "RENT - ADM", "E", "Dr", "Rent"], ["0811", "AMORT LEASEHOLD - NEW", "E", "Dr", "Amortization"], ["0812", "AMORT LEASEHOLD - USED", "E", "Dr", "Amortization"], ["0815", "AMORT LEASEHOLD - SERV", "E", "Dr", "Amortization"], ["0816", "AMORT LEASEHOLD - BODY SHOP", "E", "Dr", "Amortization"], ["0817", "AMORT LEASEHOLD - PARTS", "E", "Dr", "Amortization"], ["0819", "AMORT LEASEHOLD - ADM", "E", "Dr", "Amortization"], ["0821", "REPAIRS - REAL ESTATE - NEW", "E", "Dr", "Real Estate Repairs"], ["0822", "REPAIRS - REAL ESTATE - USED", "E", "Dr", "Real Estate Repairs"], ["0825", "REPAIRS - REAL ESTATE - SERV", "E", "Dr", "Real Estate Repairs"], ["0826", "REPAIRS - REAL ESTATE - B/S", "E", "Dr", "Real Estate Repairs"], ["0827", "REPAIRS - REAL ESTATE - PARTS", "E", "Dr", "Real Estate Repairs"], ["0829", "REPAIRS - REAL ESTATE - ADM", "E", "Dr", "Real Estate Repairs"], ["0831", "DEPR BLDG & IMPR - NEW", "E", "Dr", "Depreciation - Real"], ["0832", "DEPR BLDG & IMPR - USED", "E", "Dr", "Depreciation - Real"], ["0835", "DEPR BLDG & IMPR - SERV", "E", "Dr", "Depreciation - Real"], ["0836", "DEPR BLDG & IMPR - B/S", "E", "Dr", "Depreciation - Real"], ["0837", "DEPR BLDG & IMPR - PARTS", "E", "Dr", "Depreciation - Real"], ["0839", "DEPR BLDG & IMPR - ADM", "E", "Dr", "Depreciation - Real"], ["0841", "R E TAXES - NEW", "E", "Dr", "Real Estate Tax"], ["0842", "R E TAXES - USED", "E", "Dr", "Real Estate Tax"], ["0845", "R E TAXES - SERV", "E", "Dr", "Real Estate Tax"], ["0846", "R E TAXES - B/S", "E", "Dr", "Real Estate Tax"], ["0847", "R E TAXES - PARTS", "E", "Dr", "Real Estate Tax"], ["0849", "R E TAXES - ADM", "E", "Dr", "Real Estate Tax"], ["0851", "INS BLDG & IMP - NEW", "E", "Dr", "Insurance - Real Estate"], ["0852", "INS BLDG & IMP - USED", "E", "Dr", "Insurance - Real Estate"], ["0855", "INS BLDG & IMP - SERV", "E", "Dr", "Insurance - Real Estate"], ["0856", "INS BLDG & IMP - B/S", "E", "Dr", "Insurance - Real Estate"], ["0857", "INS BLDG & IMP - PARTS", "E", "Dr", "Insurance - Real Estate"], ["0859", "INS BLDG & IMP - ADM", "E", "Dr", "Insurance - Real Estate"], ["0861", "INT MORTGAGES - NEW", "E", "Dr", "Interest - Mortgages"], ["0862", "INT MORTGAGES - USED", "E", "Dr", "Interest - Mortgages"], ["0865", "INT MORTGAGES - SERV", "E", "Dr", "Interest - Mortgages"], ["0866", "INT MORTGAGES - B/S", "E", "Dr", "Interest - Mortgages"], ["0867", "INT MORTGAGES - PARTS", "E", "Dr", "Interest - Mortgages"], ["0869", "INT MORTGAGES - ADM", "E", "Dr", "Interest - Mortgages"], ["0871", "HEAT LGT PWR & WTR - NEW", "E", "Dr", "Utilities"], ["0872", "HEAT LGT PWR & WTR - USED", "E", "Dr", "Utilities"], ["0875", "HEAT LGT PWR & WTR - SERV", "E", "Dr", "Utilities"], ["0876", "HEAT LGT PWR & WTR - B/S", "E", "Dr", "Utilities"], ["0877", "HEAT LGT PWR & WTR - PARTS", "E", "Dr", "Utilities"], ["0879", "HEAT LGT PWR & WTR - ADM", "E", "Dr", "Utilities"], ["0881", "OTHER INS - NEW", "E", "Dr", "Insurance - Other"], ["0882", "OTHER INS - USED", "E", "Dr", "Insurance - Other"], ["0885", "OTHER INS - SERV", "E", "Dr", "Insurance - Other"], ["0886", "OTHER INS - B/S", "E", "Dr", "Insurance - Other"], ["0887", "OTHER INS - PARTS", "E", "Dr", "Insurance - Other"], ["0889", "OTHER INS - ADM", "E", "Dr", "Insurance - Other"], ["0891", "OTHER TAXES - NEW", "E", "Dr", "Taxes - Other"], ["0892", "OTHER TAXES - USED", "E", "Dr", "Taxes - Other"], ["0895", "OTHER TAXES - SERV", "E", "Dr", "Taxes - Other"], ["0896", "OTHER TAXES - B/S", "E", "Dr", "Taxes - Other"], ["0897", "OTHER TAXES - PARTS", "E", "Dr", "Taxes - Other"], ["0899", "OTHER TAXES - ADM", "E", "Dr", "Taxes - Other"], ["0901", "REPAIRS EQUIP - NEW", "E", "Dr", "Equipment Repairs"], ["0902", "REPAIRS EQUIP - USED", "E", "Dr", "Equipment Repairs"], ["0905", "REPAIRS EQUIP - SERV", "E", "Dr", "Equipment Repairs"], ["0906", "REPAIRS EQUIP - BODY SHOP", "E", "Dr", "Equipment Repairs"], ["0907", "REPAIRS EQUIP - PARTS", "E", "Dr", "Equipment Repairs"], ["0909", "REPAIRS EQUIP - ADM", "E", "Dr", "Equipment Repairs"], ["0911", "DEPR EQUIP - NEW", "E", "Dr", "Equipment Depreciation"], ["0912", "DEPR EQUIP - USED", "E", "Dr", "Equipment Depreciation"], ["0915", "DEPR EQUIP - SERV", "E", "Dr", "Equipment Depreciation"], ["0916", "DEPR EQUIP - B/S", "E", "Dr", "Equipment Depreciation"], ["0917", "DEPR EQUIP - PARTS", "E", "Dr", "Equipment Depreciation"], ["0919", "DEPR EQUIP - ADM", "E", "Dr", "Equipment Depreciation"], ["0921", "EQUIP RENTAL - NEW", "E", "Dr", "Equipment Rental"], ["0922", "EQUIP RENTAL - USED", "E", "Dr", "Equipment Rental"], ["0925", "EQUIP RENTAL - SERV", "E", "Dr", "Equipment Rental"], ["0926", "EQUIP RENTAL - B/S", "E", "Dr", "Equipment Rental"], ["0927", "EQUIP RENTAL - PARTS", "E", "Dr", "Equipment Rental"], ["0929", "EQUIP RENTAL - ADM", "E", "Dr", "Equipment Rental"], ["0971", "BONUS EMPLOYEE - NEW", "E", "Dr", "Bonuses"], ["0972", "BONUS EMPLOYEE - USED", "E", "Dr", "Bonuses"], ["0975", "BONUS EMPLOYEE - SERVICE", "E", "Dr", "Bonuses"], ["0976", "BONUS EMPLOYEE - B/S", "E", "Dr", "Bonuses"], ["0977", "BONUS EMPLOYEE - PARTS", "E", "Dr", "Bonuses"], ["0979", "BONUS EMPLOYEE - ADMIN", "E", "Dr", "Bonuses"], ["0981", "BONUS OWNER - NEW", "E", "Dr", "Bonuses"], ["0982", "BONUS OWNER - USED", "E", "Dr", "Bonuses"], ["0985", "BONUS OWNER - SERVICE", "E", "Dr", "Bonuses"], ["0986", "BONUS OWNER - B/S", "E", "Dr", "Bonuses"], ["0987", "BONUS OWNER - PARTS", "E", "Dr", "Bonuses"], ["0989", "BONUS OWNER - ADMIN", "E", "Dr", "Bonuses"], ["099", "VOID", "E", "Dr", "Other"], ["0991", "INCOME TAX - YEAR", "E", "Dr", "Income Tax"], // ── Assets (200s) ──────────────────────────────────────────────── ["200", "PETTY CASH FUND", "A", "Dr", "Cash"], ["201", "CASH ON HAND", "A", "Dr", "Cash"], ["201A", "CASH RESERVE", "A", "Dr", "Cash"], ["202", "BANK OF NEW MADRID", "A", "Dr", "Cash in Bank"], ["202A", "GMF/CMP FOR MARK KOLWYCK", "A", "Dr", "Cash in Bank"], ["202AA","ALLY CBA MARTINDALE", "A", "Dr", "Cash in Bank"], ["202B", "BNM USED CARS", "A", "Dr", "Cash in Bank"], ["202C", "AMERICAN EXPRESS SAVINGS", "A", "Dr", "Cash in Bank"], ["202X", "BNM CHRISTMAS BONUS ACCT", "A", "Dr", "Cash in Bank"], ["205", "CONTRACTS IN TRANSIT", "A", "Dr", "Contracts in Transit"], ["205A", "BHPH", "A", "Dr", "Contracts in Transit"], ["210", "NOTES REC CUSTOMERS", "A", "Dr", "Receivables"], ["220", "A/R SERVICE & PARTS", "A", "Dr", "Receivables"], ["220A", "CHARGE ACCTS 180 DAYS", "A", "Dr", "Receivables"], ["225", "CASH SALES", "A", "Dr", "Cash Sales Clearing"], ["225A", "CASH SALES VEHICLE", "A", "Dr", "Cash Sales Clearing"], ["225B", "CASH SALES BODY SHOP", "A", "Dr", "Cash Sales Clearing"], ["225D", "DETAIL SALES", "A", "Dr", "Cash Sales Clearing"], ["225P", "PARTS TICKETS", "A", "Dr", "Cash Sales Clearing"], ["225T", "DUE FROM TIRE COMPANY", "A", "Dr", "Cash Sales Clearing"], ["230", "INVENTORY - DEMOS", "A", "Dr", "Inventory"], ["231", "INVENTORY NEW CARS", "A", "Dr", "Inventory"], ["237", "INVENTORY - NEW TRUCKS", "A", "Dr", "Inventory"], ["238", "SAW MILL LOT", "A", "Dr", "Inventory"], ["238A", "MITCHELL STREET LOT", "A", "Dr", "Inventory"], ["240", "INVENTORY - USED CARS", "A", "Dr", "Inventory"], ["240A", "USED CAR - GM PROGRAM", "A", "Dr", "Inventory"], ["241", "INVENTORY - USED TRUCKS", "A", "Dr", "Inventory"], ["241A", "USED TRUCK GM-PROGRAM", "A", "Dr", "Inventory"], ["242", "INVENTORY - PARTS", "A", "Dr", "Inventory"], ["242A", "PARTS CORE RETURN", "A", "Dr", "Inventory"], ["242AA","CORE RETURNS OVER PAID", "A", "Dr", "Inventory"], ["242B", "BATTERY PRORATES", "A", "Dr", "Inventory"], ["243", "TIRES - INV", "A", "Dr", "Inventory"], ["243A", "TIRE INSURANCE ACCOUNT", "A", "Dr", "Inventory"], ["243B", "TIRE DUE FROM COMM TIRE", "A", "Dr", "Inventory"], ["244", "GAS, OIL, GREASE - INV", "A", "Dr", "Inventory"], ["245", "BODY SHOP INVENTORY", "A", "Dr", "Inventory"], ["246", "SUBLET REPAIRS - INV", "A", "Dr", "Inventory"], ["246C", "COURTOIS SUBLET", "A", "Dr", "Inventory"], ["246H", "HERTZ RENTAL SUBLET", "A", "Dr", "Inventory"], ["246O", "OCHS RENTALS", "A", "Dr", "Inventory"], ["247", "WORK IN PROCESS - LABOR", "A", "Dr", "Inventory"], ["252", "DETAIL SHOP INV", "A", "Dr", "Inventory"], ["258", "CONVENIENCE STORE ASSET", "A", "Dr", "Inventory"], ["260", "SECURITIES - SCOTTRADE ACCT", "A", "Dr", "Investments"], ["260A", "GMAC CAPITAL ACCOUNT", "A", "Dr", "Investments"], ["261", "FACTORY REC", "A", "Dr", "Factory Receivables"], ["261A", "HOLDBACK - CHEV", "A", "Dr", "Factory Receivables"], ["261B", "HOLDBACK - OLDS", "A", "Dr", "Factory Receivables"], ["261C", "HOLDBACK - PONTIAC", "A", "Dr", "Factory Receivables"], ["261G", "GOVERNMENT CASH FOR CLUNK", "A", "Dr", "Factory Receivables"], ["261GM","GM POINTS", "A", "Dr", "Factory Receivables"], ["262", "DUE FROM ALLY", "A", "Dr", "Due from Finance Cos"], ["262A", "DUE FROM CREDITO REAL USA", "A", "Dr", "Due from Finance Cos"], ["262AA","DUE FROM CONSUMER PORTFOLIO", "A", "Dr", "Due from Finance Cos"], ["262B", "DUE FROM TD AUTO FINANCE", "A", "Dr", "Due from Finance Cos"], ["262C", "DUE FROM US BANK", "A", "Dr", "Due from Finance Cos"], ["262D", "DUE FROM GLOBAL LENDING", "A", "Dr", "Due from Finance Cos"], ["262E", "DUE FROM EXETER", "A", "Dr", "Due from Finance Cos"], ["262F", "DUE FROM AXOS BANK", "A", "Dr", "Due from Finance Cos"], ["262G", "DUE FROM SANTANDER", "A", "Dr", "Due from Finance Cos"], ["262H", "DUE FROM REGIONAL ACCEPT", "A", "Dr", "Due from Finance Cos"], ["262I", "DUE FROM FIN CAC", "A", "Dr", "Due from Finance Cos"], ["262J", "DUE FROM OZARK FEDERAL CU", "A", "Dr", "Due from Finance Cos"], ["262K", "DUE FROM WESTLAKE", "A", "Dr", "Due from Finance Cos"], ["262L", "DUE FROM FLAGSHIP", "A", "Dr", "Due from Finance Cos"], ["262M", "DUE FROM MIDWEST ACCEPT", "A", "Dr", "Due from Finance Cos"], ["262N", "DUE FROM FIRST FEDERAL", "A", "Dr", "Due from Finance Cos"], ["262O", "DUE FROM GM FINANCIAL", "A", "Dr", "Due from Finance Cos"], ["262P", "DUE FROM JPMORGAN CHASE", "A", "Dr", "Due from Finance Cos"], ["262Q", "DUE FROM CAPITAL ONE", "A", "Dr", "Due from Finance Cos"], ["262R", "DUE FROM NATIONAL CITY", "A", "Dr", "Due from Finance Cos"], ["262S", "DUE FROM SCOTT CREDIT UNION", "A", "Dr", "Due from Finance Cos"], ["262T", "DUE FROM COMMERCE BANK", "A", "Dr", "Due from Finance Cos"], ["262U", "DUE FROM BANK OF MISSOURI", "A", "Dr", "Due from Finance Cos"], ["262V", "DUE FROM CITIZEN BANK", "A", "Dr", "Due from Finance Cos"], ["262W", "DUE FROM WESTERN FUNDING", "A", "Dr", "Due from Finance Cos"], ["262X", "DUE FROM BMO HARRIS BANK", "A", "Dr", "Due from Finance Cos"], ["262Y", "FIFTH THIRD BANK", "A", "Dr", "Due from Finance Cos"], ["262Z", "WELLS FARGO DEALER RESERVE", "A", "Dr", "Due from Finance Cos"], ["263", "WARRANTY CLAIMS", "A", "Dr", "Warranty Receivable"], ["264", "SERVICE CONTRACT CLAIMS", "A", "Dr", "Warranty Receivable"], // added for RO service-contract pay type — accountant to confirm ["270", "PREPAID TAXES", "A", "Dr", "Prepaid Expenses"], ["271", "PREPAID INSURANCE", "A", "Dr", "Prepaid Expenses"], ["274", "PREPAID EXP OTHER", "A", "Dr", "Prepaid Expenses"], ["280", "LAND", "A", "Dr", "Fixed Assets"], ["281", "BUILDINGS & IMPROVEMENTS", "A", "Dr", "Fixed Assets"], ["281A", "NEW BUILDING FUND", "A", "Dr", "Fixed Assets"], ["282", "MACH. & SHOP EQUIPMENT", "A", "Dr", "Fixed Assets"], ["283", "PARTS AND ACC EQUIP", "A", "Dr", "Fixed Assets"], ["284", "FURNITURE & FIXTURES", "A", "Dr", "Fixed Assets"], ["285", "COMPANY VEHICLES", "A", "Dr", "Fixed Assets"], ["286", "LEASEHOLDS", "A", "Dr", "Fixed Assets"], ["291", "LIFE INSURANCE CASH VALUE", "A", "Dr", "Other Assets"], ["293", "NOTES & ACC. REC. - OFFICER", "A", "Dr", "Other Assets"], ["294", "NOTES & ACCT REC - OTHER", "A", "Dr", "Other Assets"], ["296", "OTHER INV AND MISC ASSETS", "A", "Dr", "Other Assets"], // ── Liabilities (300s) ─────────────────────────────────────────── ["300", "A/P TRADE", "L", "Cr", "A/P Trade"], ["300A", "P/R OTHER DEDUCTS PAYABLE", "L", "Cr", "Payroll Deductions"], ["300B", "401(K)", "L", "Cr", "Payroll Deductions"], ["300C", "CHRISTMAS CLUB", "L", "Cr", "Payroll Deductions"], ["300D", "FAMILY SUPPORT PAYMENT CENTER", "L", "Cr", "Payroll Deductions"], ["300DU","FEDERAL DUCK STAMPS", "L", "Cr", "Payroll Deductions"], ["300H", "HUNTING LICENSE", "L", "Cr", "Payroll Deductions"], ["300T", "TRANSPORTATION COSTS", "L", "Cr", "Payroll Deductions"], ["301", "A/P CREDIT LIFE", "L", "Cr", "A/P - F&I Products"], ["302", "A/P WARRANTY", "L", "Cr", "A/P - F&I Products"], ["302B", "WYNN'S EXT WARRANTY", "L", "Cr", "A/P - F&I Products"], ["302G", "GAP WARRANTY", "L", "Cr", "A/P - F&I Products"], ["303", "PAYOFFS PAYABLE", "L", "Cr", "A/P - F&I Products"], ["305", "WARRANTY ADV - CHEVY", "L", "Cr", "Warranty Reserve"], ["308", "GMAC DEALER RESERVE INCOME", "L", "Cr", "Dealer Reserve"], ["308A", "UNION PLANTERS D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308B", "1ST FINANCIAL D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308C", "FIRSTAR D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308D", "ARCADIA D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308E", "BANK ONE D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308F", "HAFC D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308H", "WFS D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308J", "ONYX D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308K", "NUVELL D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308L", "TRANSOUTH D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308O", "AMERICREDIT D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308P", "MANHATTAN D.R. INCOME", "L", "Cr", "Dealer Reserve"], ["308Z", "WELLS FARGO RESERVE PAYABLE", "L", "Cr", "Dealer Reserve"], ["310", "FLOOR - NEW GM", "L", "Cr", "Floorplan"], ["310A", "GM PROGRAM CARS & TRUCKS", "L", "Cr", "Floorplan"], ["310B", "MANHEIM", "L", "Cr", "Floorplan"], ["314", "FLOOR - BANK OF NM", "L", "Cr", "Floorplan"], ["314A", "FLOOR - MARK KOLWYCK", "L", "Cr", "Floorplan"], ["315", "BANK OF JAYME", "L", "Cr", "Floorplan"], ["320", "ACCRUED INTEREST PAYABLE", "L", "Cr", "Accrued Liabilities"], ["321", "ACCRUED SALARIES/WAGES", "L", "Cr", "Accrued Liabilities"], ["322", "ACCRUED INSURANCE PAYABLE", "L", "Cr", "Accrued Liabilities"], ["323", "P/R TAX - FICA", "L", "Cr", "Payroll Tax Payable"], ["323A", "P/R FED TAX WITHHOLDING", "L", "Cr", "Payroll Tax Payable"], ["323B", "P/R STATE TAX WITHHELD", "L", "Cr", "Payroll Tax Payable"], ["323C", "FUTA TAX PAYABLE", "L", "Cr", "Payroll Tax Payable"], ["323D", "SUTA TAX PAYABLE", "L", "Cr", "Payroll Tax Payable"], ["323E", "MEDICARE TAX PAYABLE", "L", "Cr", "Payroll Tax Payable"], ["323PP","EMPLOYMENT RETENTION CRDT", "L", "Cr", "Payroll Tax Payable"], ["324", "SALES TAXES PAYABLE", "L", "Cr", "Sales Tax Payable"], ["324A", "VEHICLE SALES TAX", "L", "Cr", "Sales Tax Payable"], ["324B", "BATTERY TAX", "L", "Cr", "Sales Tax Payable"], ["324T", "TIRE TAX", "L", "Cr", "Sales Tax Payable"], ["325", "OTHER TAXES PAYABLE", "L", "Cr", "Other Taxes"], ["327", "ACCRUED INCOME TAXES", "L", "Cr", "Accrued Liabilities"], ["328", "BONUSES PAYABLE - EMPLOYEES", "L", "Cr", "Accrued Liabilities"], ["329", "BONUSES PAYABLE - OWNERS", "L", "Cr", "Accrued Liabilities"], ["331", "DEPOSITS", "L", "Cr", "Customer Deposits"], ["331A", "DEMO PMTS - NATHANIEL", "L", "Cr", "Customer Deposits"], ["332", "OTHER RESERVES", "L", "Cr", "Other Reserves"], ["334", "LONG TERM DEBT", "L", "Cr", "Long-Term Liabilities"], ["335", "MORTGAGES PAYABLE", "L", "Cr", "Long-Term Liabilities"], ["336", "OTHER NOTES / CONTRACTS", "L", "Cr", "Long-Term Liabilities"], ["337", "OTHER NOTES - OWNERS", "L", "Cr", "Long-Term Liabilities"], ["338", "N/P AFFILIATED COS.", "L", "Cr", "Long-Term Liabilities"], ["340", "ALLOW FOR DOUBTFUL ACCT", "L", "Cr", "Contra Assets"], ["351", "ACCUM DEPR - BLDG", "L", "Cr", "Accumulated Depreciation"], ["352", "ACCUM DEPR - MACH & EQUIP", "L", "Cr", "Accumulated Depreciation"], ["353", "ACC DEPR - PTS & ACC EQ", "L", "Cr", "Accumulated Depreciation"], ["354", "ACC DEPR - FUR & FIX", "L", "Cr", "Accumulated Depreciation"], ["355", "ACC DEPR - COMPANY VEHICLE", "L", "Cr", "Accumulated Depreciation"], ["356", "ACCUM DEPR - LEASEHOLD", "L", "Cr", "Accumulated Depreciation"], ["357", "ACCUM DEPR - MKTPLACE LLC", "L", "Cr", "Accumulated Depreciation"], // ── Equity ────────────────────────────────────────────────────── ["360", "CAPITAL STOCK", "L", "Cr", "Equity"], ["370", "RETAINED EARNINGS", "L", "Cr", "Equity"], ["375", "DIVIDENDS", "L", "Dr", "Equity"], ["380", "INVESTMENTS", "L", "Cr", "Equity"], ["399", "NET PROFIT OR LOSS", "L", "Cr", "Equity"], // ── Sales - New Cars (400 series) ──────────────────────────────── ["400A", "NC SALE - IMPALA", "S", "Cr", "New Car Sales"], ["400B", "NC SALE - VIBE", "S", "Cr", "New Car Sales"], ["401B", "NC SALE - G5", "S", "Cr", "New Car Sales"], ["402A", "NC SALE - MONTE CARLO", "S", "Cr", "New Car Sales"], ["402B", "NC SALE - GRAND AM", "S", "Cr", "New Car Sales"], ["403B", "NC SALE - FIREBIRD", "S", "Cr", "New Car Sales"], ["404A", "NC SALE - MALIBU", "S", "Cr", "New Car Sales"], ["404B", "NC SALE - GRAND PRIX", "S", "Cr", "New Car Sales"], ["405A", "NC SALE - CAMARO", "S", "Cr", "New Car Sales"], ["405B", "NC SALE - BONNEVILLE", "S", "Cr", "New Car Sales"], ["406A", "NC SALE - CAVALIER", "S", "Cr", "New Car Sales"], ["406B", "NC SALE - G6", "S", "Cr", "New Car Sales"], ["407A", "NC SALE - CORVETTE", "S", "Cr", "New Car Sales"], ["408A", "NC SALE - SPARK", "S", "Cr", "New Car Sales"], ["408B", "NC SALE - GTO", "S", "Cr", "New Car Sales"], ["409A", "NC SALE - AVEO", "S", "Cr", "New Car Sales"], ["410A", "NC SALE - COBALT", "S", "Cr", "New Car Sales"], ["410B", "NC SALE - PONTIAC G8", "S", "Cr", "New Car Sales"], ["411A", "NC SALE - CRUZE", "S", "Cr", "New Car Sales"], ["412", "NC SALE - VOLT", "S", "Cr", "New Car Sales"], ["413", "NC SALE - OLDS", "S", "Cr", "New Car Sales"], ["413A", "NC SALE - SONIC", "S", "Cr", "New Car Sales"], ["419", "SALE - FLEET - CHEV NEW SALE", "S", "Cr", "Fleet Sales"], ["423A", "NT SALE - VENTURE/UPLANDER", "S", "Cr", "New Truck Sales"], ["423B", "NT SALE - MONTANA", "S", "Cr", "New Truck Sales"], ["424A", "NT SALE - SSR", "S", "Cr", "New Truck Sales"], ["424B", "NT SALE - AZTEK", "S", "Cr", "New Truck Sales"], ["425A", "NT SALE - EXPRESS VAN", "S", "Cr", "New Truck Sales"], ["426A", "NT SALE - ASTRO VAN", "S", "Cr", "New Truck Sales"], ["427A", "NT SALE - BLAZER", "S", "Cr", "New Truck Sales"], ["428A", "NT SALE - S10/COLORADO", "S", "Cr", "New Truck Sales"], ["429A", "NT SALE - SILVERADO", "S", "Cr", "New Truck Sales"], ["430A", "NT SALE - SILVERADO LD", "S", "Cr", "New Truck Sales"], ["431A", "NT SALE - TAHOE", "S", "Cr", "New Truck Sales"], ["432A", "NT SALE - SUBURBAN", "S", "Cr", "New Truck Sales"], ["433A", "NT SALE - TRAILBLAZER", "S", "Cr", "New Truck Sales"], ["434A", "NT SALE - EQUINOX", "S", "Cr", "New Truck Sales"], ["435", "NT SALE - HUMMER", "S", "Cr", "New Truck Sales"], ["435A", "NC SALE - TRAX", "S", "Cr", "New Truck Sales"], ["436A", "NC SALES - TRAVERSE", "S", "Cr", "New Truck Sales"], ["437A", "NT SALE - MED CTW", "S", "Cr", "New Truck Sales"], ["443", "GM PROTECTION PLAN - NEW", "S", "Cr", "F&I Products"], ["444", "GMPP - USED VEHICLE", "S", "Cr", "F&I Products"], ["446A", "SALE - GM PROGRAM CARS", "S", "Cr", "Used Car Sales"], ["446B", "USED CAR SALE - RETAIL", "S", "Cr", "Used Car Sales"], ["448", "USED CAR SALE - WHOLESALE", "S", "Cr", "Used Car Sales"], ["448A", "PROGRAM CAR WHOLESALE", "S", "Cr", "Used Car Sales"], ["450A", "USED TRUCK - PROGRAM", "S", "Cr", "Used Truck Sales"], ["450B", "USED TRUCK SALE - RETAIL", "S", "Cr", "Used Truck Sales"], ["452", "USED TRUCK SALE - WHOLESALE", "S", "Cr", "Used Truck Sales"], ["452A", "PROGRAM TRUCK WHOLESALE", "S", "Cr", "Used Truck Sales"], ["454", "CHEV PROTECTION PLAN - USED", "S", "Cr", "F&I Products"], ["455", "EXTENDED WARRANTY", "S", "Cr", "F&I Products"], ["455A", "GAP INSURANCE - USED", "S", "Cr", "F&I Products"], ["455B", "WYNN'S EXTENDED WARRANTY", "S", "Cr", "F&I Products"], ["456", "GAP INSURANCE - NEW", "S", "Cr", "F&I Products"], // ── Service / Labor Sales (460s) ──────────────────────────────── ["460A", "CUSTOMER LABOR - CAR & TRK", "S", "Cr", "Service Sales"], ["460B", "SALE - LABOR - SVC CONTRACT", "S", "Cr", "Service Sales"], ["460C", "SALE - LABOR - QUICK SERVICE", "S", "Cr", "Service Sales"], ["461", "SLS CUST LBR MECH TRK", "S", "Cr", "Service Sales"], ["462", "SALE WARRANTY MECH LBR", "S", "Cr", "Service Sales"], ["463", "SALE INTERNAL LABOR - SERV", "S", "Cr", "Service Sales"], ["464", "SALE NEW VEH INSP LBR", "S", "Cr", "Service Sales"], ["466", "SALE SUBLET REPAIRS - SERV", "S", "Cr", "Service Sales"], ["467", "P&A CAR R/O", "S", "Cr", "Parts on R/O"], ["468", "P&A TRK R/O MECH", "S", "Cr", "Parts on R/O"], ["470", "CUST B/S LABOR - CAR", "S", "Cr", "Body Shop Sales"], ["471", "CUST B/S LABOR - TRK", "S", "Cr", "Body Shop Sales"], ["472", "WARR LBR B/S", "S", "Cr", "Body Shop Sales"], ["473", "INTERNAL LABOR - B/S", "S", "Cr", "Body Shop Sales"], ["476", "SUBLET REPAIR B/S", "S", "Cr", "Body Shop Sales"], ["477", "P&A R/O B/S", "S", "Cr", "Parts on R/O"], ["478", "P&A R/O QUICK SERV", "S", "Cr", "Parts on R/O"], ["479", "PAINT AND B/S MATERIAL", "S", "Cr", "Body Shop Sales"], ["480", "P&A WARRANTY CLAIM", "S", "Cr", "Parts Sales"], ["481", "P&A INTERNAL", "S", "Cr", "Parts Sales"], ["482", "P&A COUNTER RETAIL", "S", "Cr", "Parts Sales"], ["483", "P&A WHOLESALE", "S", "Cr", "Parts Sales"], ["487", "STOCK ORDER ALLOWANCE", "I", "Cr", "Parts Sales"], ["490", "SALE - TIRES", "S", "Cr", "Parts Sales"], ["490A", "SALES - TIRE ADJUSTMENT", "S", "Cr", "Parts Sales"], ["491", "SALE - GAS, OIL & GREASE", "S", "Cr", "Parts Sales"], ["492", "SALE - MISCELLANEOUS", "S", "Cr", "Parts Sales"], // ── Lease / Rental Income ─────────────────────────────────────── ["502", "RENTAL INCOME - CARS", "S", "Cr", "Lease & Rental"], ["506", "LEASE INCOME", "S", "Cr", "Lease & Rental"], ["512", "RENTAL INCOME - TRUCKS", "S", "Cr", "Lease & Rental"], ["541", "INS COMMISSIONS EARNED", "I", "Cr", "Lease & Rental"], // ── Cost of Sales (600s) ───────────────────────────────────────── ["600A", "NC COS - IMPALA", "C", "Dr", "New Car COGS"], ["600B", "NC COS - VIBE", "C", "Dr", "New Car COGS"], ["601B", "NC COS - G5", "C", "Dr", "New Car COGS"], ["602A", "NC COS - MONTE CARLO", "C", "Dr", "New Car COGS"], ["602B", "NC COS - GRAND AM", "C", "Dr", "New Car COGS"], ["603B", "NC COS - FIREBIRD", "C", "Dr", "New Car COGS"], ["604A", "NC COS - MALIBU", "C", "Dr", "New Car COGS"], ["604B", "NC COS - GRAND PRIX", "C", "Dr", "New Car COGS"], ["605A", "NC COS - CAMARO", "C", "Dr", "New Car COGS"], ["605B", "NC COS - BONNEVILLE", "C", "Dr", "New Car COGS"], ["606A", "NC COS - CAVALIER", "C", "Dr", "New Car COGS"], ["606B", "NC COS - G6", "C", "Dr", "New Car COGS"], ["607A", "NC COS - CORVETTE", "C", "Dr", "New Car COGS"], ["608A", "NC COS - SPARK", "C", "Dr", "New Car COGS"], ["608B", "NC COS - GTO", "C", "Dr", "New Car COGS"], ["609A", "NC COS - AVEO", "C", "Dr", "New Car COGS"], ["610A", "NC COS - COBALT", "C", "Dr", "New Car COGS"], ["610B", "NC COST - PONTIAC G8", "C", "Dr", "New Car COGS"], ["611A", "NC COST - CRUZE", "C", "Dr", "New Car COGS"], ["612", "COS - VOLT", "C", "Dr", "New Car COGS"], ["613", "NC COST - OLDS", "C", "Dr", "New Car COGS"], ["613A", "SONIC COST", "C", "Dr", "New Car COGS"], ["619", "COST GM FLEET", "C", "Dr", "Fleet COGS"], ["620", "COST - FLEET - OTH GM", "C", "Dr", "Fleet COGS"], ["623A", "NT COS - VENTURE/UPLANDER", "C", "Dr", "New Truck COGS"], ["623B", "NT COS - MONTANA", "C", "Dr", "New Truck COGS"], ["624A", "NT COS - SSR", "C", "Dr", "New Truck COGS"], ["624B", "NT COS - AZTEK", "C", "Dr", "New Truck COGS"], ["625A", "NT COS - EXPRESS VAN", "C", "Dr", "New Truck COGS"], ["626A", "NT COS - ASTRO VAN", "C", "Dr", "New Truck COGS"], ["627A", "NT COS - BLAZER", "C", "Dr", "New Truck COGS"], ["628A", "NT COS - S10/COLORADO", "C", "Dr", "New Truck COGS"], ["629A", "NT COS - SILVERADO", "C", "Dr", "New Truck COGS"], ["630A", "NT COS - SILVERADO LD", "C", "Dr", "New Truck COGS"], ["631A", "NT COS - TAHOE", "C", "Dr", "New Truck COGS"], ["632A", "NT COS - SUBURBAN", "C", "Dr", "New Truck COGS"], ["633A", "NT COS - TRAILBLAZER", "C", "Dr", "New Truck COGS"], ["634A", "NT COS - EQUINOX", "C", "Dr", "New Truck COGS"], ["635", "NT COST - VENTURE VAN", "C", "Dr", "New Truck COGS"], ["635A", "NT COST - TRAX", "C", "Dr", "New Truck COGS"], ["636A", "NC COST - TRAVERSE", "C", "Dr", "New Truck COGS"], ["637A", "NT COS - MED CTW", "C", "Dr", "New Truck COGS"], ["640", "COST - INTERNAL", "C", "Dr", "Internal COGS"], ["641", "COST - INTERNAL", "C", "Dr", "Internal COGS"], ["642", "COST - INTERNAL OTHER", "C", "Dr", "Internal COGS"], ["643", "COST GM PROT PLAN - NEW", "C", "Dr", "F&I COGS"], ["643A", "GMPP COMM PAID", "C", "Dr", "F&I COGS"], ["643B", "GMPP CHRG BACK CR CARD", "C", "Dr", "F&I COGS"], ["644", "GMPP - USED VEHICLE", "C", "Dr", "F&I COGS"], ["646A", "COS - GM PROGRAM CARS", "C", "Dr", "Used Car COGS"], ["646B", "COST USED CAR - RETAIL", "C", "Dr", "Used Car COGS"], ["647B", "RECONDITIONING USED CARS", "C", "Dr", "Used Car COGS"], ["648", "COST - USED CARS WHOLESALE", "C", "Dr", "Used Car COGS"], ["648A", "COST PROGRAM CAR W/S", "C", "Dr", "Used Car COGS"], ["649", "WRITE DOWNS - CAR INVENTORY", "C", "Dr", "Used Car COGS"], ["650A", "COS - PROGRAM TRUCKS", "C", "Dr", "Used Truck COGS"], ["650B", "COST USED TRUCK - RETAIL", "C", "Dr", "Used Truck COGS"], ["651B", "RECONDITIONING USED TRKS", "C", "Dr", "Used Truck COGS"], ["652", "COST USED TRK - WHOLESALE", "C", "Dr", "Used Truck COGS"], ["652A", "COST PROGRAM TRUCK W/S", "C", "Dr", "Used Truck COGS"], ["653", "WRITE DOWNS - TRUCK INVENTORY", "C", "Dr", "Used Truck COGS"], ["654", "COST GM PROT PLAN USED", "C", "Dr", "F&I COGS"], ["655", "EXTENDED WARRANTY", "C", "Dr", "F&I COGS"], ["655A", "GAP INSURANCE USED", "C", "Dr", "F&I COGS"], ["655B", "WYNN'S EXT WARRANTY COST", "C", "Dr", "F&I COGS"], ["656", "GAP INSURANCE - NEW", "C", "Dr", "F&I COGS"], ["660A", "COST CUST LABOR - CAR & TRK", "C", "Dr", "Service COGS"], ["660B", "COS - LABOR - SERVICE CONTRACT", "C", "Dr", "Service COGS"], ["660C", "COS - LABOR - QUICK SERVICE", "C", "Dr", "Service COGS"], ["661", "COST CUST MECH LAB - TRUCKS", "C", "Dr", "Service COGS"], ["662", "COST WARRANTY MECH LBR", "C", "Dr", "Service COGS"], ["663", "COST INTERNAL MECH LBR", "C", "Dr", "Service COGS"], ["664", "COST NEW VEH INSP LBR", "C", "Dr", "Service COGS"], ["665", "ADJ COST OF LBR MECH", "C", "Dr", "Service COGS"], ["666", "COST SUBLET REPAIRS - SERV", "C", "Dr", "Service COGS"], ["667", "COST CUST PTS CAR R/O", "C", "Dr", "Parts COGS"], ["668", "COST P&A TRUCK R/O MECH", "C", "Dr", "Parts COGS"], ["670", "COST CUST BODY LABOR - CARS", "C", "Dr", "Body Shop COGS"], ["671", "COST CUST BODY LABOR - TRUCKS", "C", "Dr", "Body Shop COGS"], ["672", "COST WARR LABOR BODY SHOP", "C", "Dr", "Body Shop COGS"], ["673", "COST INT LABOR BODY SHOP", "C", "Dr", "Body Shop COGS"], ["675", "ADJ - COST OF LABOR - BODYSHOP", "C", "Dr", "Body Shop COGS"], ["676", "COST SUBLET REPAIRS BODY", "C", "Dr", "Body Shop COGS"], ["677", "COST P&A CUST RO BODY", "C", "Dr", "Body Shop COGS"], ["678", "COST P&A QUICK SERV", "C", "Dr", "Parts COGS"], ["679", "COST PAINT & BODY MATERIAL", "C", "Dr", "Body Shop COGS"], ["680", "COST PARTS & ACC WTY CL", "C", "Dr", "Parts COGS"], ["681", "COST PARTS & ACC INTERNAL", "C", "Dr", "Parts COGS"], ["682", "COST P&A COUNTER RETAIL", "C", "Dr", "Parts COGS"], ["683", "COST PARTS & ACC WHOLESALE", "C", "Dr", "Parts COGS"], ["687", "GM PARTS DISCOUNT", "C", "Cr", "Parts COGS"], ["687A", "PARTS RESTOCKING FEES", "C", "Cr", "Parts COGS"], ["688", "ADJUSTMENT - PARTS & ACCESS", "C", "Dr", "Parts COGS"], ["690", "COST - TIRES", "C", "Dr", "Parts COGS"], ["690A", "TIRE DISPOSAL FEE", "C", "Dr", "Parts COGS"], ["691", "COST GAS, OIL, GREASE", "C", "Dr", "Parts COGS"], ["692", "COST MISC", "C", "Dr", "Parts COGS"], ["725A", "MAINT & REPAIRS", "C", "Dr", "L&R Costs"], ["726A", "SERVICE CHG - CAR", "E", "Dr", "L&R Costs"], ["727A", "GASOLINE - CARS", "E", "Dr", "L&R Costs"], ["730", "RENT SUBLET USED CAR", "E", "Dr", "L&R Costs"], ["736A", "GAS TRUCK", "E", "Dr", "L&R Costs"], // ── F&I (740-859) ────────────────────────────────────────────── ["740", "F&I MGR COMMISSIONS", "E", "Dr", "F&I Compensation"], ["741", "INS CHARGE BACKS", "C", "Cr", "F&I"], ["806", "FINANCE INCOME - NEW", "S", "Cr", "F&I Income - New"], ["807", "INS COMM EARNED - NEW", "S", "Cr", "F&I Income - New"], ["807G", "INS COMM GAP - NEW", "S", "Cr", "F&I Income - New"], ["808", "FINANCE INCOME - USED", "S", "Cr", "F&I Income - Used"], ["809", "INS COMM EARNED - USED", "S", "Cr", "F&I Income - Used"], ["809G", "INS COMM GAP - USED", "S", "Cr", "F&I Income - Used"], ["851", "FINANCE & INS CHARGE BACK", "C", "Dr", "F&I"], ["853", "REPO LOSSES - NEW", "I", "Dr", "F&I"], ["854", "REPO LOSSES - USED", "I", "Dr", "F&I"], ["856", "FIN COMM PAID - NEW", "I", "Dr", "F&I"], ["857", "INS COMM PAID - NEW", "I", "Dr", "F&I"], ["858", "FIN COMM PAID - USED", "I", "Dr", "F&I"], ["859", "INS COMM PAID - USED VEH", "I", "Dr", "F&I"], ["889", "SERVICE WRITE OFF", "C", "Dr", "Other Adjustments"], // ── Other Income / Other Expense ──────────────────────────────── ["902", "BAD DEBTS RECOVERED", "I", "Cr", "Other Income"], ["905", "OTHER INCOME OR EXPENSE", "I", "Cr", "Other Income"], ["905A", "DOC FEES - CARS", "E", "Cr", "Doc Fees"], ["905B", "DOC FEES - TRUCKS", "E", "Cr", "Doc Fees"], ["905BS","BODY SHOP DOC FEES", "E", "Cr", "Doc Fees"], ["905C", "DEALER TRANSFER - CAR", "S", "Cr", "Other Income"], ["905D", "LIC, TITLE, TAXES", "E", "Cr", "Doc Fees"], ["905E", "DOC FEES FOR CHARGE CARDS", "E", "Cr", "Doc Fees"], ["905F", "SHIPPING COST - PARTS", "I", "Dr", "Other Income"], ["905G", "BS RETURNED FREIGHT CHARGE", "E", "Cr", "Other Income"], ["905HF","HUNTING AND FISHING", "I", "Dr", "Other Income"], ["905I", "OTHER INCOME - INTEREST", "I", "Cr", "Other Income"], ["905M", "CU MEMBERSHIP FEES", "E", "Cr", "Other Income"], ["905N", "OTHER INCOME - NOTARY", "I", "Cr", "Other Income"], ["905O", "OCHS RENT A CAR", "I", "Cr", "Other Income"], ["905P", "MISC PARTS CHARGES", "E", "Cr", "Other Income"], ["905R", "HERTZ RENTAL INCOME", "I", "Cr", "Other Income"], ["905RW","REX WELLS RESTITUTION", "I", "Cr", "Other Income"], ["905S", "DETAIL DEPARTMENT INCOME", "E", "Cr", "Other Income"], ["905T", "DEALER TRANSFER - TRUCKS", "S", "Cr", "Other Income"], ["910", "DEPR EQUIP MECH", "I", "Dr", "Other Expense"], ["911", "LAWSUIT - MELISSA DURANT", "E", "Dr", "Other Expense"], ["953", "ADJUST FOR DOUBT ACCT", "E", "Dr", "Other Expense"], ["955", "OTHER DEDUCTIONS", "E", "Dr", "Other Expense"], ["999", "CLEARING", "C", "Dr", "Clearing"], ]; if (typeof window !== "undefined") { window.K2B_CHART_BUILTIN = K2B_CHART_BUILTIN; }