{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://docs.demiton.io/registers/chart_of_accounts/v1.json",
  "title": "chart_of_accounts contract v1",
  "type": "object",
  "required": [
    "account_category",
    "account_name",
    "account_number",
    "external_id"
  ],
  "properties": {
    "external_id": {
      "type": "string",
      "description": "the source system's own account identifier",
      "x-demiton-requiredness": "required"
    },
    "account_name": {
      "type": "string",
      "description": "the human label of the account",
      "x-demiton-requiredness": "required"
    },
    "account_type": {
      "type": "string",
      "description": "the BC account-type code",
      "x-demiton-requiredness": "optional"
    },
    "account_number": {
      "type": "string",
      "description": "the account number as the tenant's ledger uses it",
      "x-demiton-requiredness": "required"
    },
    "legal_entity_id": {
      "type": "string",
      "description": "the company that owns the account",
      "x-demiton-requiredness": "optional",
      "x-demiton-reference": true
    },
    "account_category": {
      "type": "string",
      "description": "the primary classification of the account (BC `category`)",
      "x-demiton-requiredness": "required"
    },
    "last_modified_at": {
      "type": "string",
      "description": "when the source last changed the account",
      "x-demiton-requiredness": "optional",
      "x-demiton-unit": "instant",
      "format": "date-time",
      "x-demiton-type": "datetime"
    },
    "account_sub_category": {
      "type": "string",
      "description": "the finer classification (BC `subCategory`)",
      "x-demiton-requiredness": "optional"
    }
  },
  "x-demiton-register-type": "chart_of_accounts",
  "x-demiton-contract-version": "1.0.3",
  "x-demiton-store": "tenant",
  "x-demiton-axes": [],
  "x-demiton-measures": [],
  "x-demiton-provenance": {
    "standards": [
      {
        "code": "AASB 116",
        "title": "AASB 116 Property, Plant and Equipment (adopts IAS 16)",
        "access": "full_text_verified",
        "clause": "paras 29-31, 43-44",
        "region": "Australia",
        "edition": "F2023C00192",
        "checked_on": "2026-09-14"
      },
      {
        "code": "GST Act 1999 (Cth)",
        "title": "A New Tax System (Goods and Services Tax) Act 1999 (Cth)",
        "access": "public_summary",
        "clause": "s 29-70 (tax invoices); ATO tax invoice guidance",
        "region": "Australia",
        "edition": "current (ATO guidance updated 25 Aug 2025)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "ISO/TS 55010",
        "title": "ISO/TS 55010 Aligning financial and non-financial asset management functions",
        "access": "public_summary",
        "clause": "Annex J (IFRS vs US GAAP differences)",
        "region": "International",
        "edition": "2024",
        "checked_on": "2026-09-14"
      },
      {
        "code": "Peppol BIS Billing 3.0",
        "title": "Peppol BIS Billing 3.0 (CIUS of EN 16931)",
        "access": "full_text_verified",
        "clause": "conformance statement; business requirement groups",
        "region": "International",
        "edition": "3.0.21 (May 2026 release)",
        "checked_on": "2026-09-14"
      },
      {
        "code": "GST Act 1985 (NZ)",
        "title": "Goods and Services Tax Act 1985 (NZ)",
        "access": "public_summary",
        "clause": "taxable supply information (s 19K); IRD guidance",
        "region": "New Zealand",
        "edition": "as amended from 1 Apr 2023",
        "checked_on": "2026-09-14"
      }
    ]
  },
  "description": "Your general ledger accounts.",
  "x-demiton-contract-url": "https://docs.demiton.io/registers/chart_of_accounts/",
  "x-demiton-register-catalog": "https://docs.demiton.io/concepts/register-catalog"
}