Account DO
==========

The ``account_do`` module provides Dominican Republic accounting data for
Tryton.

.. toctree::
   :maxdepth: 2

   design
   requirements
   tax_blueprint
   tax_validation
   sources
   core_readiness
   reference
   releases

It includes:

* An IFRS-oriented chart of accounts for Dominican companies;
* IFRS structural coverage for current/non-current presentation, financial
  instruments, revenue contracts, leases, deferred tax, PPE, impairment,
  provisions, intangibles, investment property, OCI, and held-for-sale items;
* Dominican tax groups and tax templates for ITBIS, ISR withholdings, ISC,
  CDT, legal tip, and other taxes;
* tax code templates for DGII-oriented fiscal balances;
* sale, purchase, reduced-rate, zero-rate, informal supplier, acquirer, and
  withholding tax rules for common Dominican fiscal situations;
* legal notices and validity dates on tax templates;
* tax rules for common sale, purchase, and withholding situations.

The chart is intended as a proposed base localization. It provides the account
structure and Tryton account types required to operate under IFRS in the
Dominican Republic, but it does not replace accounting policies, measurement
models, estimates, closing procedures, financial statements, notes, or
disclosures. Companies should review account names, sector-specific taxes, and
DGII filing mappings before using it in production. The reduced 16% ITBIS
templates apply only to the goods enumerated by article 345 of the Tax Code.
Unsubstantiated 9% templates and the historical 8% transitional rate are not
included in a newly created chart.

IFRS base coverage
------------------

The base chart covers the structural account requirements identified in the
NIIF documentation reviewed for the Dominican Republic:

* IAS/NIC 1: current and non-current presentation, equity, OCI, and separate
  closing/control accounts;
* IAS/NIC 2: inventories, cost of sales, and inventory impairment;
* IFRS/NIIF 9, IFRS/NIIF 7, and IAS/NIC 32: receivables, expected credit
  losses, financial assets, fair value through profit or loss, fair value
  through OCI, and OCI reserves;
* IFRS/NIIF 15: revenue, discounts, contract assets, and contract liabilities;
* IFRS/NIIF 16: right-of-use assets, lease liabilities, depreciation, and
  finance expense;
* IAS/NIC 12: current income tax and deferred tax assets/liabilities;
* IAS/NIC 16: property, plant and equipment, accumulated depreciation, and
  impairment;
* IAS/NIC 36: impairment accounts for held-for-sale assets, PPE, ROU assets,
  investment property, and intangibles;
* IAS/NIC 37: current and non-current provisions;
* IAS/NIC 38: intangible assets, amortization, and impairment;
* IAS/NIC 40 and IFRS/NIIF 13: investment property and fair value effects;
* IFRS/NIIF 5: held-for-sale assets and associated liabilities.

DGII account mapping
--------------------

In this localization, "DGII account mapping" means the link between accounting
accounts and fiscal forms or fiscal boxes. For example, the ITBIS payable,
ITBIS credit, ISR withholding, ITBIS withholding, ISC payable, CDT payable,
asset tax, and transfer tax accounts are separated so reporting modules can map
balances and movements to IT-1, IR-17, IR-2, ACT, ISC, and related DGII
outputs without parsing account names.