Chart of Accounts — DRAFT

Status: Skeleton, updated 2026-04-19 to reflect single-Xero-org structure and corrected entity list. Note 2026-05-08: the live Xero org is now at 139 accounts post-Moksha rollup (vs 113 pre-rollup). This document reflects the planned target, not the current live state — re-snapshot of live Xero into this doc is queued. Final COA still blocked on: 1. JME §1 framing answer (re-scoped 2026-05-08 from "monthly deliverable sample" — JME does NOT operate on monthly cadence; their 2025 annual + multi-year FS bundles already landed; the unresolved structural question is whether RHG recognizes CM revenue or is treated as landholder-only) 2. ABS Partners deliverable cadence + Mita basis allocation (engagement letter Docusigned 2026-03-01) 3. Pearce Bevill input on optimal account structure for tax-prep efficiency (2025 working session pending)

See accounting/xero-buildout.md Phase 1 for the gating dependencies.

Once those three inputs arrive, this becomes the authoritative COA for the single Renfroe Family Holdings Xero organization.

Single-org design (per decisions/log.md 2026-04-19)

One Xero org under Renfroe Family Holdings, LLC. Foreign entities (RHG, GK) keep books in local software, summarized into Xero via monthly journal entries.

Tracking categories (NOT separate orgs)

Entity dimension: - Renfroe Family Holdings (parent / unallocated) - W 3101 Holdings - W 3603 - ATX Marine Holdings - Austin Marine Holdings - Renfroe Marine Holdings - Five Points BHM - Oceana 433 - Renfroe Hospitality Group (summary) - Renfroe Holdings GK (summary)

Asset Class dimension: - Holdings/Mgmt - Residential Rental - Commercial Rental - Marina - Hotel - Primary Residence - Foreign Real Estate

COA skeleton

1000-series — Assets

1000-1099 Cash and equivalents

• 1010 Brex Primary Checking (8798)
• 1011 Brex Treasury (1769)
• 1012 Brex Vault
• 1020 Brex W 3101 Holdings (7098)
• 1021 Brex W 3603 (3636)
• 1030 Brex Austin Marine (9975)
• 1031 Brex ATX Marine (9271)
• 1032 Brex Renfroe Marine (3161)
• 1040 Brex GK (0593)
• 1050 Brex Oceana 433 Dep (5636)
• 1051 Brex Oceana 433 Ops (4145)
• 1060 Brex Five Points (5803)
• 1061 Brex 1006 20th defunct (0926) — to close
• 1070 Brex Casa Moksha Dep (3529)
• 1071 Brex Casa Moksha Ops (3753)
• 1080 JPMorgan Chase
• 1085 Wells Fargo 6248 (Austin personal — held off-books OR shown for visibility)
• 1090 Coinbase (CM historical)
• 1091 Casa Moksha Coinbase (proper)

1100-1199 Receivables

• 1110 Accounts receivable
• 1120 Due from RHG (intercompany — for any reverse settlements)
• 1130 Due from GK
• 1140 Salary advances receivable (Mexican payroll)

1200-1299 Other current assets

• 1210 Prepaid expenses
• 1220 Recoverable IVA (RHG only)

1500-1599 Real estate (basis)

• 1510 W 3101 — building
• 1511 W 3101 — improvements
• 1520 W 3603 — building
• 1521 W 3603 — improvements
• 1530 210 Lavaca #2612 — building (personally held; off-books or memo only)
• 1540 1006 20th St S building (held by Five Points)
• 1550 Casa Moksha building (held by RHG; on RHG books, summary into Xero)
• 1551 Casa Moksha improvements (palapa, water systems, generator, drain well)
• 1560 Mita Garden Hills 1009 (held by GK; on GK books, summary into Xero)

1600-1699 Marina lease rights

• 1610 Dock 1 Slip 10 lease right (ATX)
• 1620 Dock 8 Slip 7 lease right (Austin Marine)
• 1630 Dock 2 Slip 18 lease right (Renfroe Marine)

1700-1799 Equipment / fixed assets

• 1710 Casa Moksha equipment (HVAC, generator, kitchen equipment)
• 1720 Furniture & fixtures

1800-1899 Investment in subsidiaries (consolidation purposes)

• 1810 Investment in RHG (basis tracking for 5471)
• 1820 Investment in GK (basis tracking for 5471)

2000-series — Liabilities

2000-2099 Payables

• 2010 Accounts payable
• 2020 Accrued expenses
• 2030 Due to RHG (intercompany — primary use, RFH owes RHG for collected USD revenue)
• 2040 Due to GK (intercompany)

2100-2199 Mexican tax liabilities (RHG)

• 2110 IVA payable (output)
• 2120 ISR withholdings payable
• 2130 IMSS payable

2200-2299 Long-term debt

• 2210 First Horizon mortgage (W 3101) — ~$3.16M outstanding
• 2220 210 Lavaca #2612 mortgage — ~$349K (personally held)
• 2230 Tokyo Star Bank mortgage (Mita, on GK books)
• 2240 AFR loan from Austin's parents (Five Points)

3000-series — Equity

• 3010 Owner's capital — Austin
• 3020 Capital contributions to sub-LLCs (contra)
• 3030 Distributions to Austin
• 3035 SBA payment distributions (Five Points)
• 3050 Retained earnings

4000-series — Revenue

4000-4099 Hospitality (Casa Moksha — recognized on RHG books, summary into Xero under RHG entity)

• 4010 Guest revenue — direct booking
• 4011 Guest revenue — Airbnb
• 4012 Guest revenue — VRBO
• 4013 Guest revenue — Booking.com
• 4014 Guest revenue — PayPal
• 4015 Guest revenue — Coinbase / crypto
• 4020 Retreat revenue
• 4030 Other hotel income (events, F&B if applicable)

4100-4199 Real estate rental (US)

• 4110 W 3101 rental income
• 4120 210 Lavaca #2612 rental income (personally held)
• 4130 ATX Marine sublicense income
• 4140 Renfroe Marine sublicense income
• 4150 Oceana 433 rental income

4200-4299 Real estate rental (foreign)

• 4210 Mita Garden Hills rental income (GK books, summary in)

4300-4399 Other income

• 4310 Interest income (Treasury, Brex)
• 4320 Investment income
• 4330 FX gains

5000-series — Cost of services

• 5010 Booking platform fees (Airbnb, VRBO, etc.)
• 5020 Payment processor fees (PayPal, Stripe)
• 5030 Coinbase / crypto fees
• 5040 Property management fees

6000-series — Operating expenses

6000-6099 Personnel (Mexican payroll — RHG, summarized in)

• 6010 Salaries — gross wages
• 6020 IMSS employer contributions
• 6030 Aguinaldo (Christmas bonus, statutory)
• 6040 Holiday premium
• 6050 Employee benefits (meals, medical reimbursements)
• 6060 Contract services — property management (Miroslava if classified as contractor)

6100-6199 Property — repairs & maintenance

• 6110 R&M — building (general)
• 6120 R&M — HVAC
• 6130 R&M — water systems
• 6140 R&M — wastewater / biodigestor
• 6150 R&M — pest control
• 6160 R&M — security
• 6170 R&M — equipment (generator etc.)
• 6180 R&M — safety (fire extinguishers)

6200-6299 Property — utilities

• 6210 Electricity
• 6220 Water
• 6230 Internet / phone
• 6240 Gas

6300-6399 Property — other operating

• 6310 Cleaning / housekeeping supplies
• 6320 Pool / grounds
• 6330 Property tax (Travis County for W 3101, Mexico for Casa Moksha)
• 6340 Property insurance

6400-6499 Mortgage costs

• 6410 Mortgage interest — First Horizon (W 3101)
• 6420 Mortgage interest — Tokyo Star Bank (GK / Mita)

6500-6599 Professional services

• 6510 Tax / accounting — Pearce Bevill
• 6515 Tax / accounting — JME Contadores
• 6516 Tax / accounting — Japanese accountant
• 6520 Legal — US (Edgewood, etc.)
• 6525 Legal — Mexico (Portilla, Ruy-Díaz)
• 6526 Legal — Japan (Withers)
• 6530 Advisory (Alex Snider, Jimenez Wealth)

6600-6699 Marketing & advertising

6700-6799 Travel & entertainment

• 6710 Travel — Mexico (Casa Moksha-related)
• 6720 Travel — Japan (Mita-related)
• 6730 Travel — other business

6800-6899 Software & subscriptions

• 6810 Xero
• 6820 Brex (membership fees if any)
• 6830 Property management software
• 6840 Other SaaS

6900-6999 General & admin

• 6910 Bank charges
• 6920 IVA on bank fees (separate for recoverability)
• 6930 Office supplies
• 6940 Insurance — general liability
• 6950 Licenses & permits

7000-series — Other

• 7010 Distribution from sub-LLC to RFH (capital activity)
• 7020 Capital contribution from RFH to sub-LLC (capital activity)
• 7030 Intercompany settlement clearing (memo)

8000-series — Tax (US)

• 8010 Federal income tax (Austin's 1040, memo only — RFH is disregarded)
• 8020 State income tax (memo)

9000-series — Other comprehensive income / FX

• 9010 FX translation gain/loss — MXN
• 9020 FX translation gain/loss — JPY
• 9030 Cryptocurrency gain/loss

Specific treatment notes (flagged items)

The following items drive specific COA lines above and need to be captured correctly from the first close. Cross-references to the authoritative sources are noted.

• Intercompany receivable/payable between RFH and Renfroe Hospitality Group → 1120 / 2030. Primary direction is RFH owing RHG (guest revenue RFH collected on RHG's behalf). Reverse settlements use the 1120 account. See decisions/log.md 2026-04-19 intercompany entries and context/entities.md "Flow of money."
• Austin's owner capital contributions (~$4.44M cumulative through Apr 2026) → 3010. Basis-tracking record for RFH's disregarded-entity equity. Driven off 55 "GAVON RENFROE → Primary" Brex inflows plus $45K from Wells Fargo 6248. See source-data/brex/2026-04-19-full-history-analysis.md.
• AFR loan from Austin's parents → Five Points BHM → 2240. Real intrafamily loan at Applicable Federal Rate; interest accrues and needs a 1099-INT to lenders at threshold. Separate interest-expense line on Five Points' side (6410-adjacent; add 6430 AFR interest if needed). See tax/2025-filing-prep.md Q12.
• SBA EIDL payments from Five Points ($7,965.60/month) → 3035 (distribution to Austin) on Five Points' books; personal ledger (not in Xero) tracks Austin's payment of guaranteed debt. Five Points does NOT carry the SBA liability. See decisions/log.md 2026-04-19 SBA entry and banking/brex.md.
• First Horizon mortgage — W 3101 Holdings (Monarch account 6574) → 2210. ~$3.16M outstanding. Dovenmuehle is the servicer (books under W 3101 entity). See context/entities.md.
• Tokyo Star Bank mortgage — Mita Garden Hills (GK) → 2230. Summary only in Xero under the GK tracking category; the detail lives in the Japanese accountant's books. See banking/tokyo-star-bank.md.
• Crypto gain/loss (Bitcoin retreat pattern) → 9030 for realized gain/loss; inventory / cost basis tracked off-books or via Coinbase export reconciled monthly. One-off Dec 2025 retreat: BTC in from guests → BTC out to retreat host → USD conversion $34,206 via COINBASE INC. into Casa Moksha Dep. See banking/coinbase.md.
• IVA on Mexican bank fees → 6920 (separate from 6910 bank charges). Recoverable under Mexican return mechanics; keep distinct so JME / Mexican tax filings don't miss it. See banking/santander-mxn.md.

Decisions required before finalizing

See open-questions.md for the live list. Top three blockers (all per accounting/xero-buildout.md Phase 1): 1. JME §1 framing answer (RHG-as-landholder vs RHG-recognizes-revenue; re-scoped 2026-05-08 — see open-questions.md Q4) 2. ABS Partners deliverable cadence + Mita basis allocation (Pearce + ABS working session) 3. Pearce Bevill input on optimal account structure for tax-prep efficiency (2025 working session pending)

Notes

• Account numbering follows a 4-digit standard pattern. Xero supports custom numbering; the above can be adjusted.
• "Memo only" accounts (e.g., personal mortgages on personally-held properties) might be tracked off-books in Monarch instead of in Xero. Decide based on use-case.
• Personal lifestyle accounts, VC fund positions, convertible notes, retirement accounts — these stay in Monarch, NOT in Xero (per decisions/log.md 2026-04-19).

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Renfroe Hospitality Group — Mexican-side COA

Status update 2026-04-29: JME's 2025 deliverable arrived (see source-data/jme/2026-04-29/). The actual JME chart of accounts is materially different from the speculative DRAFT below in numbering scheme, granularity, and account inventory. The new section "JME confirmed COA — 2026-04-29" at the bottom of this file is the authoritative RHG-side COA going forward. The speculative DRAFT below this header is retained unchanged for traceability — it was a reasonable guess given what we knew, but it should not drive any new work. Where the speculative DRAFT anticipated accounts JME doesn't actually use, those gaps are flagged in the JME-confirmed section as either (a) accounts JME may have at zero balance that we'll learn about from the full COA export, or (b) accounts that JME genuinely doesn't use because the underlying activity isn't on RHG's books in the way we'd assumed.

Provenance note: Several material findings from the JME packet (notably: zero recognized guest revenue on RHG's books for 2025) reframe the intercompany model that this COA was designed to support. See source-data/jme/2026-04-29/README.md Findings §1 and the JME questions draft at todo/jme-questions-2026-04-29.md. Until JME's framing question is settled, treat both this DRAFT and the JME-confirmed section below as scaffolding — the COA's role in the intercompany flow may change once the framing is resolved.

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DRAFT (superseded by JME 2026-04-29 — kept for reference only)

Original status: DRAFT added 2026-04-20 per accounting/casa-moksha-integration-plan.md Step 1. To be confirmed against JME Contadores' monthly deliverable once sample arrives. Each line is best-guess inferred from: - SAT Código Agrupador structure (Mexican GIF-compliant standard) - Typical Mexican hotel-operator COA - The 15-month Santander MXN transaction history in source-data/santander/ - The Brex Casa Moksha Dep/Ops transactions in source-data/brex/ - The RHG vendor rules in accounting/vendor-mappings.md

Two layers: 1. JME's detail COA — what JME maintains in their Mexican software for CFDI/SAT filings (Spanish-labeled, SAT-compliant). The structure below approximates this. 2. Xero summary COA — how the RHG books flow into the Renfroe Family Holdings Xero org as monthly summary journals, tagged Entity = Renfroe Hospitality Group, Asset Class = Hotel.

The detail layer lives in JME's system. The summary layer lives in Xero. Entries cross between the two via a monthly summary journal posted to Xero (see accounting/casa-moksha-intercompany-mockup.md).

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1. JME detail COA (Mexican side — SAT Código Agrupador–compliant)

Mexican SAT uses a standard Código Agrupador with 1XX/2XX/3XX/4XX/5XX/6XX/7XX/8XX numbering. The specific line codes below follow that convention approximately, but each Mexican firm has its own extension — JME's chart will ultimately govern. Flagged DRAFT — confirm with JME.

1XX — Activo (Assets)

Código	Cuenta	Notes
101	Caja	Petty cash (if any)
102-01	Santander MXN PYME 65-50994620-9	Primary operating account
102-02	Santander USD Dolares Morales 82-50113846-7	Dormant; $950 pending penalties (open decision on close vs. fund)
102-03	Santander Inversión Creciente 66-50994620-9	Dormant, zero balance
102-04	Brex Casa Moksha Dep •••• 3529	US-side USD account — held by RFH as collection agent (see §3 below)
102-05	Brex Casa Moksha Ops •••• 3753	US-side USD account — held by RFH
102-06	PayPal Casa Moksha	Held in Austin's name historically
102-07	Casa Moksha Coinbase	New, 2026-04-19
103	Clientes	Accounts receivable from guests (accrual accounting; booked when stay confirmed)
105	IVA acreditable	Recoverable input VAT, critical to track separately — see tax/advisory-tax-benefit-areas.md §C5
106	Deudores diversos	Miscellaneous receivables
107	Anticipos a proveedores	Vendor prepayments (deposits to Don Sebastian, Eran Generator, etc.)
108	Anticipos de salarios	Salary advances (Lucila's $25,635 MXN Oct 2025 advance repaid via withholding is the exemplar)
115	Cuentas por cobrar intercompañía — RFH	Due from Renfroe Family Holdings — the US-side USD guest revenue RFH is collecting on RHG's behalf. This is the primary intercompany asset on RHG's books.
120	Edificio — Casa Moksha	Building basis (building as currently constituted)
121	Mejoras al edificio — Casa Moksha	Capital improvements: palapa (Don Sebastian), water system enclosure (Paola Maria), drain well (Geodrilling), generator (Eran), HVAC (Frigotek), security cameras (Nelsy), biodigestor improvements. See accounting/casa-moksha-capex-inventory.md.
122	Terreno — Casa Moksha	Land basis (if separated from building)
125	Mobiliario y equipo	Furniture and fixtures
126	Equipo de transporte	Transportation equipment (if any)
127	Equipo de cómputo	IT equipment
128	Depreciación acumulada — edificio	Accumulated depreciation, building
129	Depreciación acumulada — mejoras	Accumulated depreciation, improvements
130	Depreciación acumulada — mobiliario y equipo	Accumulated depreciation, F&F
135	Activos intangibles	Software, organization costs
136	Amortización acumulada	Accumulated amortization
140	Depósitos en garantía	Security deposits paid (utility deposits, etc.)
141	Gastos pagados por anticipado	Prepaid expenses (insurance, licenses)
150	Fideicomiso — (if any RHG-held)	N/A — Oceana 433 fideicomiso is Austin's personally, not RHG's. Placeholder for any future RHG-held fideicomiso.

2XX — Pasivo (Liabilities)

Código	Cuenta	Notes
201	Proveedores	Accounts payable
205	Sueldos y salarios por pagar	Wages payable — recurring biweekly quincena accruals
206	IMSS por pagar	IMSS employer contributions payable
207	INFONAVIT por pagar	INFONAVIT contributions payable
208	Aguinaldo y prima vacacional por pagar	Christmas bonus + holiday premium accruals
209	PTU por pagar	Annual statutory profit-sharing liability (10% of taxable profit) — see tax/advisory-tax-benefit-areas.md §C7
210	ISR por pagar	Corporate income tax payable
211	ISR retenciones — salarios	Employee income tax withholdings payable
212	ISR retenciones — honorarios	Contractor / professional services withholdings payable (applies to Miroslava if contractor-classified, Portilla fees, etc.)
213	IVA por pagar	Output VAT payable
214	IVA retenido	VAT withholdings payable
215	ISN por pagar	State payroll tax (Impuesto Sobre Nómina) — Quintana Roo state
220	Acreedores diversos	Miscellaneous payables
225	Depósitos de clientes (no reembolsables)	Non-refundable guest deposits — recognized as revenue on arrival or forfeit
226	Depósitos de clientes (reembolsables / garantía)	Refundable guest security deposits — held until departure
230	Cuentas por pagar intercompañía — RFH	Due to Renfroe Family Holdings — reverse direction intercompany, rarely used but available for the case where RFH is owed (e.g., if RFH paid a Mexican vendor like Portilla on RHG's behalf)
240	Préstamos bancarios corto plazo	Short-term bank loans
245	Préstamos bancarios largo plazo	Long-term bank loans
250	Impuestos por pagar — SAT	SAT catch-all payable account (mirror of Sept 3, 2025 batch of 25 federal tax debits)

3XX — Capital (Equity)

Código	Cuenta	Notes
301	Capital social	Registered capital (original incorporation amount)
302	Aportaciones para futuros aumentos de capital	Contributions pending capital increase
303	Reserva legal	Mexican statutory reserve (5% of annual profit until reaching 20% of capital social)
310	Utilidades retenidas de ejercicios anteriores	Retained earnings from prior years
311	Utilidad (pérdida) del ejercicio	Current-year P&L
315	Ajustes por conversión / corrección	FX translation adjustments, corrections of prior-period errors

4XX — Ingresos (Revenue)

Código	Cuenta	Notes
401-01	Ingresos por hospedaje — reserva directa	Direct booking revenue
401-02	Ingresos por hospedaje — Airbnb	Airbnb-sourced revenue (Airbnb withholds Mexican ISR/IVA on behalf of Mexican hosts)
401-03	Ingresos por hospedaje — VRBO	VRBO-sourced revenue
401-04	Ingresos por hospedaje — Booking.com	Booking.com-sourced revenue
401-05	Ingresos por hospedaje — PayPal	PayPal-channel revenue
401-06	Ingresos por hospedaje — Coinbase / cripto	Crypto-channel revenue (Bitcoin retreat pattern)
402	Ingresos por retiros / eventos	Retreat revenue — INNER WARRIOR RETREATS, Bitcoin retreat, etc.
403	Ingresos por alimentos y bebidas	F&B if offered
405	Otros ingresos operativos	Other operating income
410	Productos financieros	Interest income (if any on MXN bank balances)
411	Utilidad cambiaria	FX gains

5XX — Costos (Direct Costs)

Código	Cuenta	Notes
501	Comisiones plataformas de reservación	Airbnb/VRBO/Booking.com commissions
502	Comisiones procesadores de pago	PayPal, Stripe, Coinbase fees
503	Comisiones intermediarios	Local booking agent commissions (Olas Tulum?)
510	Costo de ventas — A&B	F&B cost of goods if offered

6XX — Gastos (Operating Expenses)

601 Gastos de personal

Código	Cuenta	Notes
601-01	Sueldos y salarios	Gross wages — Alfredo, Rosi, Lucila, (Nano through Jul 2025)
601-02	IMSS patronal	Employer IMSS contributions
601-03	INFONAVIT patronal	Employer INFONAVIT contributions
601-04	Aguinaldo	Annual Christmas bonus
601-05	Prima vacacional	Annual holiday premium
601-06	Bonos	Performance bonuses (Lucila's $7,200 bono semianual)
601-07	Honorarios por servicios profesionales	Contractor fees — Miroslava if contractor-classified
601-08	Reembolsos de gastos al personal	Employee expense reimbursements (Rosi's weekly food reimbursement, medical reimbursements)
601-09	Liquidaciones e indemnizaciones	Severance payments — generic line; NOT for Cindy (no payout was issued — Austin direct 2026-05-09)
601-10	Capacitación	Training
601-11	Uniformes	Uniforms
601-12	ISN (Impuesto Sobre Nómina)	3% QR state payroll tax

610 Gastos de mantenimiento y reparación

Código	Cuenta	Notes
610-01	Mantenimiento general	Nehemias, Edy Daniel day-labor
610-02	Mantenimiento aire acondicionado	Frigotek service calls (separate from install which capitalizes)
610-03	Mantenimiento sistemas de agua	Epsilon / Ing. Alan Osmosis
610-04	Mantenimiento biodigestor / aguas residuales	Biodigestor monthly service
610-05	Mantenimiento control de plagas	Profesionales Sanitización, Fumigaciones Integrales San Martin
610-06	Mantenimiento seguridad	Nelsy service calls (separate from install which capitalizes)
610-07	Mantenimiento equipo	Generator service calls, other equipment R&M
610-08	Mantenimiento seguridad contra incendios	Wilbert Jose fire extinguisher refills
610-09	Limpieza profunda — colchones	Mattress Clean Alexis Martin Navarro
610-10	Mantenimiento jardines y piscina	Pool/grounds

620 Servicios

Código	Cuenta	Notes
620-01	Electricidad	Utility
620-02	Agua	Utility
620-03	Teléfono e internet	Telecom
620-04	Gas	Utility
620-05	Combustibles	Fuel (if generator fueled)

630 Gastos de operación

Código	Cuenta	Notes
630-01	Suministros operativos — habitaciones	Housekeeping supplies
630-02	Suministros operativos — cocina	Kitchen supplies
630-03	Blancos y lencería	Linens
630-04	Amenidades — huéspedes	Guest amenities
630-05	Materiales de limpieza	Cleaning supplies
630-06	Papelería y oficina	Office supplies
630-07	Seguros	Insurance — property, general liability
630-08	Impuesto predial	Mexican property tax
630-09	Licencias y permisos	Licenses + permits
630-10	Cuotas de condominio	HOA dues if applicable
630-11	Servicios IT / ingeniería	Consultoría y Servicios TI

640 Honorarios profesionales

Código	Cuenta	Notes
640-01	Honorarios contables — JME	JME Contadores recurring (~$7,540 MXN/mo) + 2025 back-tax catch-up
640-02	Honorarios legales — Portilla	Mexican legal counsel (S.A. de C.V. → S. de R.L. de C.V. conversion work, etc.)
640-03	Honorarios notariales	NOTARIA 78 (Solidaridad) — $11,371 × 2 (Oct 9 + Nov 18 2025) likely reorg-related; capitalize to 135 if reorg
640-04	Honorarios consultores	Desarrollo Empresarial Anjona (if operating vs. organization costs); Grupo Consultor Juarmex
640-05	Honorarios auditoría externa	If any audit firm engaged

650 Gastos de venta y marketing

Código	Cuenta	Notes
650-01	Publicidad y mercadotecnia	Olas Tulum (TBD classification)
650-02	Comisiones a agencias	Agency commissions
650-03	Fotografía y contenido	Photography / content creation
650-04	Sitio web y SaaS	Website hosting, SaaS
650-05	Viajes y representación	Business travel, guest entertainment

660 Gastos financieros (bancarios, no–intereses)

Código	Cuenta	Notes
660-01	Comisiones bancarias — PYME MXN	Santander PYME MXN monthly fee ($220→$250 + IVA)
660-02	Comisiones bancarias — USD	Dolares Morales penalties ($50/mo accumulating)
660-03	IVA sobre comisiones bancarias (separado)	Keep separate for recoverability — see advisory-tax-benefit-areas.md §C5
660-04	Comisiones Brex (si aplicable)	Any Brex fees allocated to RHG
660-05	Pérdida cambiaria	FX losses

7XX — Resultado integral de financiamiento (below-the-line)

Código	Cuenta	Notes
701	Intereses pagados	Interest expense on any bank loans
702	Intereses ganados	Interest income
703	Ganancia / pérdida cambiaria	FX gains / losses (net)
704	Efectos de inflación	Inflation-adjustment effects (Mexican NIF B-10, primarily in hyperinflationary periods)

8XX — Cuentas de orden (Memo accounts)

Código	Cuenta	Notes
801	Bienes en comodato	Assets held on loan/bailment
810	Avales y garantías otorgadas	Guarantees given
820	Contingencias fiscales	Tax contingencies

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2. Xero summary COA additions — RHG rollup lines

Each monthly close, JME produces a trial balance for RHG (in MXN). A summary journal entry converts key aggregates to USD at the monthly average rate and posts to Xero under Entity = Renfroe Hospitality Group, Asset Class = Hotel. The following additions to the main Xero COA support that rollup:

RHG summary lines — add to existing Xero COA

These augment the skeleton above (section "4000-4099 Hospitality — Casa Moksha" and related):

Xero account	Description	RHG-side source
4010-4015	Guest revenue by channel (already listed)	Rollup from RHG 401-01 through 401-06
4020	Retreat revenue	Rollup from RHG 402
4030	F&B revenue	Rollup from RHG 403
4330	FX gains	Rollup from RHG 411 + 703 gain portion
5010	Booking platform fees	Rollup from RHG 501
5020	Payment processor fees	Rollup from RHG 502
5030	Crypto / Coinbase fees	Rollup from RHG 502 (crypto portion broken out)
6010-6060	Personnel costs (already listed)	Rollup from RHG 601-01 through 601-12
6110-6180	R&M lines (already listed)	Rollup from RHG 610-01 through 610-10
6210-6240	Utilities lines (already listed)	Rollup from RHG 620-01 through 620-05
6310-6350	Other operating (already listed)	Rollup from RHG 630-01 through 630-11
6515, 6525	JME / Portilla professional fees (already listed)	Rollup from RHG 640-01, 640-02
6520, 6950	Legal / licenses (already listed)	Rollup from RHG 640-03 (notarial), 630-09 (licenses)
6600-6699	Marketing & advertising (already listed)	Rollup from RHG 650-xx
6910, 6920	Bank charges + IVA on bank fees (already listed)	Rollup from RHG 660-01, 660-03
9010	FX translation gain/loss MXN (already listed)	Monthly rollup from month-end restatement
9030	Crypto gain/loss (already listed)	Crypto-specific realization events

New Xero lines to add (from the RHG analysis)

These aren't in the existing skeleton; recommending addition:

New Xero account	Description	Why
1150	Accounts receivable — intercompany (RHG → RFH, reverse direction)	For the rare reverse-direction intercompany
2045	Due to Austin personally — collection-agent settlements	If any guest funds received in Austin's personal accounts are being held for onward remittance
2110	IVA payable (output) (already in skeleton)	—
2115	IVA acreditable (input, recoverable)	Currently bundled in 6920; separate balance-sheet line for tracking
2130	IMSS payable (already listed)	—
2135	INFONAVIT payable	Separate from IMSS
2140	ISR retenciones payable	Tax withholdings (salaries + professional services)
2150	ISN payable	QR state payroll tax
2155	PTU payable	Annual statutory profit-sharing
6065	Severance / separation costs	Generic line for separation costs; NOT for Cindy Canto (per Austin 2026-05-09: she quit before being fired, no payout issued)
6315	Non-refundable guest deposits forfeit	Revenue recognized on no-show; separate from channel revenue

Intercompany accounts (most critical)

These are already in the base skeleton but restated here for emphasis:

Xero account	Direction	Primary use
1120	Due from RHG	Reverse-direction (RFH owed by RHG) — rare
2030	Due to RHG	Primary direction — RFH owes RHG for collected USD guest revenue. Every Casa Moksha Dep inflow credits this. Every Brex→Santander wire debits this.
1130	Due from GK	GK treasury flows
2040	Due to GK	Reverse GK
7030	Intercompany settlement clearing (memo)	For reconciliation working account

---

3. Monthly summary journal template — RHG → Xero

Monthly close mechanic: JME closes RHG's Mexican books in MXN; a summary JE translates the key aggregates to USD and posts to Xero.

Illustrative monthly JE (numbers hypothetical, for pattern only):

Entity = Renfroe Hospitality Group, Asset Class = Hotel
Date = last day of month
Source = "JME monthly summary — <Month Year>"

Dr 4010-4015 revenue accounts (negative revenue — net credits)
                                Cr various — sum of channel revenue, USD-converted
    (Booking fees)
        Dr 5010 booking platform fees
        Dr 5020 payment processor fees
                                Cr 2045 or intercompany settlement
Dr 6010 wages                   $XX,XXX
Dr 6020 IMSS                    $X,XXX
Dr 6110-6180 R&M                $XX,XXX
Dr 6210-6240 utilities          $X,XXX
...
Dr 6515 JME fees                $XXX
                                Cr 2030 Due to RHG   $TOTAL (net of revenue over costs)
                                                     (or Cr 1120 Due from RHG if costs exceed revenue that month — rare)

FX convention: Post at monthly average rate (published by Banxico / Xero's built-in rate) for P&L items; post at month-end rate for balance-sheet translation. The difference rolls to 9010 FX translation gain/loss.

Reconciliation: At month-end, Xero's 2030 "Due to RHG" balance should match JME's 115 "Cuentas por cobrar — RFH" on the Mexican books (with sign flipped and FX-converted). A quarterly confirmation memo between JME and the RFH bookkeeper is the audit-defense record.

---

4. Open items before finalizing the RHG COA

Blocks on JME: 1. Sample monthly deliverable — reveals JME's actual account structure, naming, and numbering conventions 2. Capex-vs-expense confirmation for the 7 flagged Casa Moksha 2025 vendors 3. Miroslava classification — drives whether 601-07 honorarios vs. 601-01 sueldos 4. Back-tax catch-up work papers — confirms 2024 restated figures + Sept 3 2025 batch content 5. IVA acreditable running balance — confirms recoverable position

Blocks on Pearce: 6. Check-the-box status — drives whether cost-seg reclassification is possible for US benefit, which in turn affects whether the Xero rollup should carry sub-account detail or just summary 7. 5471 Schedule M framing — confirms intercompany-transaction reporting granularity

Blocks on Austin: 8. CO DASH LLC + Richard Rosenblum + Secluded Serenity identifications — revenue recognition 9. Jose Pablo Gonzalez Deleze — revenue vs. non-revenue classification 10. Jana $350K — ownership vs. loan characterization affects capital account

Once items 1-5 land, the RHG detail COA can be finalized (and JME's actual codes swapped in). Once items 6-10 resolve, intercompany mockup can be pressure-tested with real amounts.

---

Changelog

• 2026-04-19 — initial skeleton, single-org structure
• 2026-04-20 — RHG-side detail COA drafted (DRAFT, pending JME sample); Xero summary-rollup lines specified; monthly summary JE template drafted
• 2026-04-29 — JME 2025 deliverable arrived; speculative RHG-side DRAFT marked superseded; new "JME confirmed COA — 2026-04-29" section added below; gaps and questions flagged
• 2026-05-08 — 2nd JME packet (signed FS 2023-2025) extends visible chart backward; new "2023 historical extension" subsection added with 2023-only accounts (ISAI, Avaluo, Obras en proceso, Solar Energy LAT vendor) + 2024 first-appearance markers + 3-year Acreedor Gavon trajectory + cumulative NOL position

---

JME confirmed COA — 2026-04-29

Source: Accounts that appear with non-zero balance or activity in JME's 2025 fiscal-year deliverable (source-data/jme/2026-04-29/). Each entry below is observed in the actual books, not inferred. JME uses CONTPAQ i and a 6-digit hierarchical numbering scheme (parent / sub / sub-sub).

Caveat: This list is necessarily incomplete — JME's full chart almost certainly contains zero-balance accounts that didn't appear in 2025 (e.g., they likely have a "Clientes" account 105-something that simply had no activity in 2025 because there were no CFDIs issued, but it would exist as a chart line for when activity does occur). The full chart export is on the records-request list in todo/jme-questions-2026-04-29.md §8.

Provenance discipline: When something here changes (because JME sends the full export, or corrects a balance, or adds a new account in 2026), update this section in place and append a dated entry to the changelog above. Don't edit the speculative DRAFT above this header — it stays as historical reference.

---

1XX Activos (Assets)

JME código	Account name	2024-end balance (MXN)	2025-end balance (MXN)	Notes
100-000-000	Activos (parent summary)	47,062,144.91	47,040,400.62	Header — auto-totals 100-001 + 100-002
100-001-000	Short-term assets (subtotal)	653,939.77	752,610.77	Header
101-000-000	Cash	(none)	11,850.00	Header
101-001-000	Cash equivalents	0.00	11,850.00	Petty cash. New balance in 2025
102-000-000	Banks	139,527.17	204,383.17	Header
102-001-000	Nationals banks	139,527.17	204,383.17	Santander MXN — primary operating account. Detail GL needed (request)
107-000-000	Diverse Debtors	20,508.00	20,508.00	Header
107-001-000	Employers	20,508.00	20,508.00	Receivable; counterparty unknown — ask JME
113-000-000	Taxes in favor	478,777.00	500,422.00	Header
113-001-000	IVA in favor	478,777.00	500,422.00	IVA recoverable from SAT. Material (~$26K USD). Recoverable subject to SAT compliance
118-000-000	Paid creditable taxes	0.00	0.00	Header (period-only activity 21,645)
118-001-000	Paid creditable IVA	0.00	0.00	IVA paid that's pending offset against output
119-000-000	Payable creditable taxes	15,127.60	15,447.60	Header
119-001-000	Outstanding IVA	15,127.60	15,447.60	IVA payable accrued but not yet remitted
100-002-000	Long-term assets (subtotal)	46,408,205.14	46,287,789.85	Header
151-000-000	Land	46,700,000.00	46,700,000.00	Header
151-001-000	Land	46,700,000.00	46,700,000.00	Header
151-001-001	Reg 9 Mz 21 Lt 53-118 Tulum	46,700,000.00	46,700,000.00	Casa Moksha land — Tulum, Quintana Roo. Capitalized at MXN 46.7M (~$2.46M USD at 19 MXN/USD). Recorded as variable-capital contribution from Gavon Augustus Renfroe
155-000-000	Office Equipment	189,866.30	189,866.30	Header
155-001-000	Office Equipment	189,866.30	189,866.30	F&F
168-000-000	Engineering & equipment clean energy	1,444,983.48	1,444,983.48	Header. In 2024 BS the same MXN amount was classified as "Otros activos a largo plazo"; reclassified to "Construcciones" by 2025.
168-001-000	Engineering & equipment clean energy	1,444,983.48	1,444,983.48	Detail GL needed — only ~$76K USD of clean-energy capex shows in our casa-moksha-capex-inventory.md (vs. JME's ~$76K USD lifetime figure — they roughly match, suggesting the inventory captures most of what's there). Pre-existing + 2025 additions need separating
171-000-000	Accumulated Depreciation, fixed assets	1,926,644.64	2,047,059.93	Header (contra-asset; presents as Cr)
171-016-000	Accum Depr, engineering & equipment	1,926,644.64	2,047,059.93	2025 increase: +120,415.29 MXN

Accounts the speculative DRAFT anticipated but JME's 2025 books don't show:

• 103 Clientes (accounts receivable from guests) — not present. Consistent with zero CFDI revenue. Will likely exist in JME's full chart at zero balance.
• 115 Cuentas por cobrar intercompañía — RFH — NOT used. The intercompany flow goes through 205-001-000 (stockholder loan) not a receivable account. This contradicts the speculative framework's design.
• 120 Edificio (building) — not present. Casa Moksha building / improvements are in 168-001 (clean energy / engineering), not in a separate "edificio" account.
• 121 Mejoras al edificio (capital improvements) — not present as a standalone account. May be subsumed into 168-001.
• 125 Mobiliario y equipo, 126 Equipo de transporte, 127 Equipo de cómputo — not present (only 155 Office Equipment). May be in JME's full chart at zero.

2XX Pasivo (Liabilities)

JME código	Account name	2024-end balance (MXN)	2025-end balance (MXN)	Notes
200-000-000	Liabilities (parent summary)	5,803,335.79	6,139,761.09	Header
200-001-000	Short-term liabilities	5,803,335.79	6,139,761.09	Header
201-000-000	Suppliers	109,675.10	111,995.10	Header
201-001-000	Nationals Suppliers	109,675.10	111,995.10	Header. 13 sub-accounts active in 2025
201-001-001	BANCO SANTANDER MEXICANO	0.00	0.00	Bank-fees vendor. Activity 290 / 290
201-001-023	SMPS MERCHANT PLATFORM	2,320.00	2,320.00	Static (~$122 USD); identify
201-001-029	GRUPO CONSULTOR JUARMEX	99,815.10	99,815.10	Static (~$5,253 USD); largest supplier balance — identify pre-2025 origin
201-001-030	GRUPO BOXITO	0.00	0.00	Activity 5,172.95 in 2025 (paid in same year)
201-001-033	JME CONTADORES Y ASESORES	7,540.00	0.00	JME's own AR; cleared in 2025
201-001-035	EDY DANIEL ARGUETA ZA[VALA]	0.00	0.00	Activity 21,460 / 21,460 — day-labor maintenance (matches vendor-mappings.md)
201-001-044	VEZZALI SOLUCIONES AD[MINISTRATIVAS]	0.00	0.00	Activity 55,100 / 55,100 — administrative services
201-001-047	MARCIAL ABAN PACHECO	0.00	0.00	Activity 70.50 / 70.50 — minor
201-001-049	TIRI GAS	0.00	0.00	Activity 3,282.80 / 3,282.80 — gas supplier
201-001-062	PINTURAS Y DERIVADOS	0.00	0.00	Activity 3,298.93 / 3,298.93 — paint supplier
201-001-063	ASESORES JURIDICOS DE[L SURESTE/sim.]	0.00	9,860.00	New balance 2025; legal services. Identify; possible Portilla-equivalent local
201-001-064	JOANA PEREZ TRIANO	0.00	0.00	Activity 2,500 / 2,500 — minor
201-001-065	JAIME SALVADOR GARCIA[ GONZALEZ]	0.00	0.00	Activity 40,910.14 / 40,910.14 — flagged in todo/for-austin.md for $2,300 USD-side identification; this is the same person on the MXN side
201-001-068	DEREMATE.COM DE MEXICO	0.00	0.00	Activity 494 / 494 — minor; e-commerce
205-000-000	Short-term creditor	5,692,819.60	6,018,498.92	Header
205-001-000	Stockholders Gavon Augustus[ Renfroe]	5,692,819.60	6,018,498.92	The intercompany / stockholder-loan account. Net 2025 increase: +325,679.32 MXN (Dec only; full-year per BS comparison: +1,633,159 MXN ≈ +$86K USD). Per JME's framing this is RHG's payable to Austin personally as a stockholder loan, not a payable to RFH as an intercompany counterparty
216-000-000	Withheld taxes	841.09	9,267.07	Header
216-004-000	Withheld taxes of ISR for prof[essional services]	127.81	4,333.06	ISR retenido on contractor honorarios
216-010-000	Withheld taxes of IVA	713.28	4,934.01	IVA retenido on contractor honorarios

Accounts the speculative DRAFT anticipated but JME's 2025 books don't show:

• 205-209 Sueldos / IMSS / INFONAVIT / Aguinaldo / Prima vacacional / PTU / ISR salarios — none present (zero formal nómina; all comp recorded as non-deductible expense in 601-083). Likely will exist when nómina is formalized.
• 210 ISR por pagar — not present (zero ISR owed in 2025).
• 213 IVA por pagar — not present (zero IVA trasladado in 2025). Will appear when revenue is recognized.
• 215 ISN por pagar — not present (no QR state payroll tax to remit).
• 225, 226 Depósitos de clientes — not present. (2024 BS had 39,820 MXN of "Anticipos de clientes" that cleared to 0 in 2025 — JME question §15 in the email.)
• 230 Cuentas por pagar intercompañía — RFH — not used. Same finding as 115 above; the intercompany flow lives in 205-001-000.
• 240, 245 Préstamos bancarios — not present (no bank debt).
• 250 Impuestos por pagar — SAT — not present as a catch-all (SAT-debit batch handled differently — check Sept 3, 2025 batch in GL when received).

3XX Capital (Equity)

JME código	Account name	2024-end balance (MXN)	2025-end balance (MXN)	Notes
300-000-000	Owners' equity (parent)	43,695,179.39	40,900,639.53	Header
301-000-000	Capital stock	46,750,000.00	46,750,000.00	Header. Total formation + capitalization capital
301-001-000	Fixed capital	50,000.00	50,000.00	Header
301-001-001	Gavon Augustus Renfroe	49,500.00	49,500.00	99% — Austin's fixed-capital position
301-001-002	Cindy Rebeca Vargas Villanueva	500.00	500.00	1% — added at formation without Austin's authorization. Removal in progress 2026. Cindy Rebeca Vargas Villanueva = Cindy Canto, same person (per Austin 2026-04-29)
301-002-000	Variable capital	46,700,000.00	46,700,000.00	Header
301-002-001	Gavon Augustus Renfroe	46,700,000.00	46,700,000.00	Variable-capital contribution = land value contribution (151-001-001)
304-000-000	Last Fiscal Year Earnings	-3,054,820.61	-3,054,820.61	Header. Cumulative book losses entering 2025 (= 304-002 sub-accounts). Note: 2025 P&L of -2,794,540 isn't booked here yet at year-end 2025; it sits in current-period earnings until JME's annual close JE moves it to 304
304-002-000	Last Fiscal Year loss	3,054,820.61	3,054,820.61	Header (sub-detail)
304-002-001	Exercise 2023	1,964,022.73	1,964,022.73	Book loss 2023
304-002-002	Exercise 2024	1,090,797.88	1,090,797.88	Book loss 2024. Note: book loss vs. fiscal loss — fiscal 2023 was 1,962,732 / fiscal 2024 was 878,234 (per the SAT amortization tables). Book and tax retain separate accumulation.

Accounts the speculative DRAFT anticipated but JME's 2025 books don't show:

• 302 Aportaciones para futuros aumentos de capital — not present.
• 303 Reserva legal — not present (no profits to reserve from yet).
• 315 Ajustes por conversión / corrección — not present.

4XX Ingresos (Revenue)

JME código	Account name	2024 balance (MXN)	2025 balance (MXN)	Notes
400-000-000	Income	96,590.00	36.00	Header
403-000-000	Other incomes	0.00	36.00	Header
403-001-000	Other incomes	0.00	36.00	Bank interest (~$2 USD)

The speculative DRAFT anticipated 6+ revenue accounts (401-01 through 401-06, 402, 403, 405, 410, 411). JME's actual 2025 books have ZERO revenue activity beyond bank interest. 2024 had 96,590 MXN of "ventas y/o servicios nacionales" — likely a few CFDIs were issued for one-off engagements. 2025 had zero. This is the central finding behind JME questions §1 in the email.

When revenue is eventually recognized (if the framing changes), JME's full chart will show whichever revenue accounts they intend to use; assume their codes will replace the speculative 401-xx scheme.

5XX Costos (Direct Costs)

JME's 2025 books show no 5XX activity. Either there are no costs of services booked, or the "costo de servicios" lines aren't activated in JME's chart. The full export will reveal.

6XX Gastos (Operating Expenses)

JME código	Account name	2024 movement (MXN)	2025 movement (MXN)	Notes
600-000-000	Expenses (parent)	(per BS)	2,791,091.78	Header
601-000-000	Overheads	(per BS)	1,346,108.30	Header. JME consolidates 6XX expenses into a single 601 family rather than the 601/610/620/630/640/650/660 split the speculative DRAFT proposed
601-020-000	ISAI	—	463.87	Tiny; possibly impuesto sobre adquisición de inmuebles (transfer tax) related
601-032-000	Administrative services	—	201,875.00	~$10.6K USD — recurring management/admin
601-034-000	National legal person fees	—	42,912.74	~$2.3K USD — individual lawyer fees
601-038-000	National legal entities fees	—	104,993.59	~$5.5K USD — law-firm fees (Portilla, etc.)
601-048-000	Fuel & lubricants	—	5,074.62	Generator + vehicle fuel
601-051-000	Water	—	4,632.40	Utility
601-053-000	Surveillance & security	—	60.78	Tiny; one-off
601-054-000	Cleaning	—	34,624.99	~$1.8K USD — cleaning supplies / services
601-056-000	Maintenance & conservation	—	288,823.81	~$15.2K USD — biggest single overhead bucket
601-057-000	Insurance & surety	—	6,196.56	~$326 USD
601-058-000	Other taxes & duties	—	57,370.59	~$3K USD — predial, derechos, etc.
601-059-000	Tax surcharges	—	2,253.00	Withholding-related surcharges
601-060-000	Dues & subscriptions	—	86,047.50	~$4.5K USD — recurring memberships
601-067-000	Food	—	2,581.20	Modest
601-083-000	Non-deductible expenses	—	508,197.65	Header. 3 sub-categories totaling ~$26.7K USD of non-deductible spend
601-083-001	Non-deductible expenses (general)	—	221,339.69	~$11.6K USD
601-083-002	Food	—	25,205.96	~$1.3K USD non-deductible meals
601-083-003	Salary	—	261,652.00	~$13.8K USD of salary booked as non-deductible — the people-paid-without-formal-nómina situation. JME questions §10–§12 cover this
613-000-000	Accounting Depreciation	(per BS)	1,444,983.48	Header (Note: this is shown in P&L as the "accumulated" depreciation through end-2025; 2025 period activity per TB is 120,415.29 with 1,324,568.19 carried in from prior years)
613-004-000	Office furniture & equipment depr	—	0.00	Period: 1,582 in / 1,582 out
613-016-000	Mach & Equip clean energy depr	—	1,444,983.48	Where the 2025 depreciation expense lives
700-000-000	Comprehensive financing Result	(per BS)	3,484.08	Header
701-000-000	Financial expenses	—	3,480.00	Header
701-010-000	Bank commission	—	3,480.00	Santander PYME monthly fees
703-000-000	Others expenses	—	4.34	Header
703-021-000	Others expenses	—	4.34	Tiny
704-000-000	Others products	—	0.26	Header (this is product-of-financing, not income — sits below the line)
704-023-000	Others products	—	0.26	Tiny

The speculative DRAFT anticipated 7 expense families (601 personnel, 610 maintenance, 620 utilities, 630 operations, 640 professional services, 650 marketing, 660 financial). JME consolidates ALL operating expenses into a single 601 family with sub-codes for category, plus 613 for depreciation and 701-704 below-the-line. This is materially simpler than the speculative chart. Match the speculative chart to JME's actual structure when populating the Xero rollup; don't invent additional buckets that JME doesn't have.

7XX, 8XX, 9XX

JME's 2025 books don't activate 7XX or 8XX (memo / cuentas de orden). 700-704 are present per above (financial result). No 9XX cuentas de orden.

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2023 historical extension (2026-05-08 packet)

The 2026-05-08 packet (signed FS 2023-2025) extends the visible chart backward to 2023 and 2024. The 2024-end and 2025-end columns above remain the canonical reference. Below are the accounts that appeared in 2023 or 2024 but are not on the 2025 books (or had distinctly different balances), with year-of-first-appearance noted. Backing data: source-data/jme/2026-05-08/edos-financieros-2023-2025-firmados.txt.

2023-only or 2023-distinct accounts

JME código	Account name	2023 activity (MXN)	Notes
159-000-000	Obras en proceso de activos fijos	512,746.49 (year-end balance)	Work-in-progress for solar / energy generation. Capitalized to 168-XXX in 2024 — does not appear on 2024 or 2025 BS.
201-001-018	SOLAR ENERGY LAT (vendor)	594,785.93 (in/out, settled to 0)	2023 vendor for solar / energy generation work. Settled by year-end; doesn't reappear in 2024 / 2025 vendor activity. Material datapoint for solar placed-in-service (mid-2024 inferred)
601-020-000	ISAI (Impuesto Sobre Adquisición de Inmuebles)	1,401,000.00	Real estate transfer tax on the 46.7M MXN land acquisition, expensed entirely in 2023. Single largest 2023 expense; gone in 2024-2025
601-065-000	Avaluo (appraisal fee)	52,286.20	Land appraisal at acquisition. 2023 only
107-002-000	Gavon Augustus Renfroe (deudores diversos)	30,000.00	Receivable from Austin in 2023; cleared by 2024. Replaced by 107-001-000 ("Funcionarios y empleados") in 2025

2024 introductions (first year of operating-business expense pattern)

The 2024 books are the first to show a recognizably-operating-business expense profile — first booked salary, first eventos y talleres, etc. All of these accounts also appear in 2025 (already in the table above), but their first-appearance year is 2024, not 2025. Useful for dating "when Casa Moksha activity began landing on RHG's books":

• 155-001-000 Mobiliario y equipo de oficina — 0 → 189,866.30 in 2024
• 168-000-000 Maq y eq de generación de energía — 0 → 1,444,983.48 in 2024 (capitalized from 2023's Obras en proceso)
• 171-016-000 Depr acum maq y eq gener ene.. — 0 → 602,076.45 in 2024 (run-rate ~120K MXN/yr)
• 206-001-000 Anticipo de cliente nacional — 0 → 39,819.53 at 2024 year-end (cleared in 2025; what was it? — JME questions §15)
• 401-001-000 Ventas y/o servicios grav a tasa — 0 → 96,590.45 in 2024 (only year with non-trivial recognized revenue; what was it? — JME questions §16)
• 601-034-000 Honorarios a personas físicas — first appearance 2024 (42,500 MXN)
• 601-050-000 Teléfono, internet — first appearance 2024 (7,500 MXN)
• 601-066-000 Eventos y talleres — first appearance 2024 (35,970 MXN)
• 601-067-000 Consumo — first appearance 2024 (45.90 MXN)
• 601-083-002 Consumo (no deducible) — first appearance 2024
• 601-083-003 Salario — first appearance 2024 (106,162 MXN; grew to 261,652 in 2025)
• 601-083-004 Servicios contables — first appearance 2024
• 601-084-000 Otros gastos generales — first appearance 2024

2025-only additions

• 101-001-000 Caja y Efectivo — first appearance 2025 (11,850 MXN)
• 403-000-000 Otros ingresos — first appearance 2025 (36 MXN bank interest only)
• 107-001-000 Funcionarios y empleados — replaces the older 107-002-000 in 2025

3-year Acreedor Gavon Augustus trajectory

The single most informative line on the books for understanding how RHG is funded:

Year-end	Balance (MXN)	YoY change
2023	2,641,027.38	+2,641,027 (initial period)
2024	4,385,340.34	+1,744,313
2025	6,018,498.92	+1,633,159

Cumulative: ~6.0M MXN ≈ $301K USD (at 20:1) of Austin → RHG shareholder loans on top of the 46.7M MXN initial capital variable for the land.

3-year revenue / loss trajectory

	2023	2024	2025
Total Ingresos	0.00	96,590.45	36.00
of which: Ventas y/o servicios grav	0	96,590.45	0
of which: Otros ingresos (interest)	0	0	36.00
Pérdida del Ejercicio	-1,964,022.73	-1,090,797.88	-2,794,539.86
Pérdida acumulada	-1,964,022.73	-3,054,820.61	-5,849,360.47

Cumulative Mexican-tax NOL through 2025: 5,849,360 MXN (~$292K USD).

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What's still open before this COA can be authoritative

1. Full COA export from JME (records request §8 of the email). Reveals zero-balance accounts that will activate in 2026.
2. Subsidiary GL detail for 168-001 (clean energy / construcciones) — reconcile against accounting/casa-moksha-capex-inventory.md.
3. Framing question (JME questions §1) — if RHG starts recognizing guest revenue, the 4XX section will fill in materially. If RHG continues as a holding entity, the COA stays minimal.
4. Payroll cleanup direction (JME questions §10–§12) — if a formal nómina is implemented in 2026, the 2XX (IMSS/INFONAVIT/ISR retenciones/PTU/ISN) and 6XX-personnel sections activate.
5. Cindy cap-table removal (JME questions §14, Portilla coordination). Affects 301-001-002 — that line goes to zero (or is removed entirely depending on the conversion).
6. 205-001-000 stockholder loan characterization (JME questions §13). May reclassify as additional capital contribution rather than a payable, in which case the equity section restructures.

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Xero rollup implication

The Xero summary-journal pattern (section "2. Xero summary COA additions — RHG rollup lines" above) was designed against the speculative DRAFT. With the JME-confirmed structure, the rollup pattern is materially simpler:

• Revenue rollup: unless the framing changes, there is essentially no revenue to roll up from RHG → Xero. The 4010-4015 channel-revenue scheme in the speculative DRAFT becomes unused.
• Expense rollup: roll JME's 601-XXX flat expense list into Xero's 6XXX categories, with the mapping table below. JME's structure is flat; Xero's is hierarchical — collapse on the way in.
• Intercompany rollup: NOT what we'd designed. With 205-001-000 treated as a stockholder loan to Austin personally rather than an intercompany payable to RFH, the Xero "Due to RHG" 2030 account doesn't have a direct mirror on RHG's books. This needs reconciling with the framing question before the rollup pattern can be finalized.
• Equity rollup: RHG's variable-capital and fixed-capital structure is meaningful but doesn't roll up into RFH's books — it's RHG's own equity. Will appear in 5471 Schedule E for the US filing, not in the Xero books directly.

Mapping table (JME → Xero), partial — finalize after framing settles:

JME 6XX line	Likely Xero target	Confidence
601-032 Administrative services	6515 Professional fees / 6520 Mgmt fees	medium — depends on what's in here
601-034 National legal person fees	6515 Legal	high
601-038 National legal entities fees	6515 Legal	high (Portilla)
601-048 Fuel & lubricants	6230 Fuel & power	high
601-051 Water	6220 Water	high
601-053 Surveillance & security	6160 Security services	high
601-054 Cleaning	6315 Cleaning supplies	high
601-056 Maintenance & conservation	6110-6180 R&M (specifically 6110 building)	high
601-057 Insurance & surety	6310 Insurance	high
601-058 Other taxes & duties	6320 Other taxes	high
601-059 Tax surcharges	6325 Tax surcharges	high
601-060 Dues & subscriptions	6330 Dues	high
601-067 Food	6710 Meals	high
601-083-001 Non-deductible	6900 Non-deductible	medium — confirm with Pearce (US side may treat differently)
601-083-002 Non-deductible food	6710 (Pearce: M-3 add-back?)	medium
601-083-003 Non-deductible salary	6010-6060 Personnel (Pearce: M-3 add-back?)	medium
613-016 Depreciation clean energy	6810 Depreciation expense	high
701-010 Bank commission	6910 Bank charges	high

---

Live state snapshot — 2026-05-10

Pulled directly from the live Xero org via scripts/fpa/xero_client.py.

Dimension	Value
Total accounts	139 (114 ACTIVE + 25 ARCHIVED)
Org name	Renfroe Holdings
Base currency	USD

Active accounts by Type: BANK 30 · EXPENSE 39 · CURRLIAB 13 · FIXED 10 · EQUITY 5 · CURRENT 4 · SALES 4 · REVENUE 3 · DIRECTCOSTS 3 · OTHERINCOME 2 · INVENTORY 1.

Gap vs target COA (per §25 of accounting/accounting-policy.md): The target COA in this file has a structured 5-digit-code scheme (1000-9999 with semantic ranges per accounting/accounting-policy.md §25). Most live-state accounts do NOT carry codes (Code field is empty or —). Phase 1 finalization (per accounting/xero-buildout.md) will either populate codes onto existing accounts or rebuild the COA per the target scheme. Until that lands, the live-state snapshot below shows the names + types as currently in Xero.

BANK (30 active)

Code	Name	Tax	SubType
—	1006 20th St: Brex (0926, defunct)	NONE	—
—	210 Lavaca #2612: First Horizon mortgage (8368)	NONE	—
—	ATX Marine: Brex (9271)	NONE	—
—	Austin Marine: Brex (9975)	NONE	—
—	Austin personal: WF Checking 6248 (historical CM revenue)	NONE	—
—	Brex Credit Card	NONE	—
—	Business Platinum Card®#001	NONE	—
—	Closed: 1300 27th Place S #63 — WF mortgage (0819, sold/paid off)	NONE	—
—	Five Points BHM: Brex (5803)	NONE	—
—	GK: Brex US Conduit (0593)	NONE	—
—	Oceana 433: Brex Dep (5636)	NONE	—
—	Oceana 433: Brex Ops (4145)	NONE	—
—	Out of scope: Gavon A Renfroe Stock Trust — WF (4923)	NONE	—
—	Out of scope: HHR Stock Trust — WF (5045, trustee-only, disburse to Hunter)	NONE	—
—	RFH: Brex Primary (8798)	NONE	—
—	RFH: Brex Treasury (1769)	NONE	—
—	RFH: Brex Vault (0631)	NONE	—
—	RHG: Brex Casa Moksha Dep (3529)	NONE	—
—	RHG: Brex Casa Moksha Ops (3753)	NONE	—
—	RHG: PayPal Casa Moksha	NONE	—
—	Renfroe Marine: Brex (3161)	NONE	—
—	W 3101 Holdings: Brex (7098)	NONE	—
—	W 3603: Brex (3636)	NONE	—
—	Wise: AUD (8550)	NONE	—
—	Wise: CAD (5698)	NONE	—
—	Wise: EUR (9840)	NONE	—
—	Wise: GBP (6499)	NONE	—
—	Wise: JPY (0391)	NONE	—
—	Wise: MXN (5334)	NONE	—
—	Wise: USD (7856)	NONE	—

CURRENT (4 active)

Code	Name	Tax	SubType
1200	Accounts Receivable	NONE	DEBTORS
1300	Prepayments	NONE	—
1320	Employee Advances	NONE	—
1350	Vendor Deposits	NONE	—

FIXED (10 active)

Code	Name	Tax	SubType
1520	Computer & Office Equipment	NONE	—
1521	Less-Accumulated Depreciation: Computer & Office Equipment	NONE	—
1522	Investment-Furnishings	INPUT	—
1523	Investment-Improvements	INPUT	—
1524	Investment-Hydromechanics/Water Filtration	INPUT	—
1525	Investment-Internet/Wi-Fi/Computer components	INPUT	—
1526	Investment-Solar Panels	INPUT	—
1527	Investment-Yurt Tent w/stove	INPUT	—
1530	Vehicles	NONE	—
1531	Less-Accumulated Depreciation: Vehicles	NONE	—

CURRLIAB (13 active)

Code	Name	Tax	SubType
2000	Accounts Payable	NONE	CREDITORS
2060	Gift Card Liability	NONE	—
2100	Unpaid Expense Claims	NONE	UNPAIDEXPCLM
2160	Payroll Wages Payable	NONE	—
2170	Federal Payroll Liability	NONE	—
2180	Other Payroll Liability	NONE	—
2190	State Payroll Liability	NONE	—
2200	Sales Tax	NONE	GST
2400	Line of Credit	NONE	—
2500	Suspense	NONE	—
2550	Historical Adjustment	NONE	HISTORICAL
2600	Rounding	NONE	ROUNDING
2650	Tracking Transfers	NONE	TRACKINGTRANSFERS

EQUITY (5 active)

Code	Name	Tax	SubType
3000	Owner's Capital	NONE	—
3110	Owner's Capital: Owner's Investment	NONE	—
3120	Owner's Capital: Owner's Draw	NONE	—
3130	Owner's Capital: Owner's Billable Time	NONE	—
3900	Retained Earnings	NONE	RETAINEDEARNINGS

REVENUE (3 active)

Code	Name	Tax	SubType
4100	Discount Received	NONE	—
4400	Markup on Reimbursable Expenses	NONE	—
4710	Uncategorized Income	NONE	—

SALES (4 active)

Code	Name	Tax	SubType
4000	Sales	NONE	—
4010	Yoga Classes	OUTPUT	—
4200	Merchandise	NONE	—
4300	Service	NONE	—

DIRECTCOSTS (3 active)

Code	Name	Tax	SubType
5000	Cost of Goods Sold	NONE	—
5100	Purchase Discount	NONE	—
5300	Subcontractors	NONE	—

OTHERINCOME (2 active)

Code	Name	Tax	SubType
4715	Other Income	NONE	—
4820	Vendor Refunds	NONE	—

EXPENSE (39 active)

Code	Name	Tax	SubType
1528	Small tools/equipment	INPUT	—
6000	Advertising	NONE	—
6040	Bank Service Charges	NONE	—
6100	Administrative Expenses	INPUT	—
6106	Commission	INPUT	—
6110	Automobile Expense	NONE	—
6112	Freight / Deliveries	INPUT	—
6124	Outside Services	INPUT	—
6126	Property Management	INPUT	—
6135	Repairs & Maintenance	INPUT	—
6136	Software / Subscriptions	INPUT	—
6137	Spa Expenses	INPUT	—
6138	Supplies (consumables)	INPUT	—
6140	Business License & Fees	NONE	—
6140-1	Hotel Occupancy Tax (IHS Tax)	INPUT	—
6140-2	Property Tax	INPUT	—
6143	Tools/Equipment	INPUT	—
6144	Transportation (local)	INPUT	—
6145	Travel	INPUT	—
6150	Utilities (Electricity/Water/Natural Gas)	INPUT	—
6155	Dues & Subscriptions	NONE	—
6200	Meals & Entertainment	NONE	—
6320	Insurance	NONE	—
6330	Professional Fees	NONE	—
6400	Reimbursable Expense	NONE	—
6680	Wages & Salaries	NONE	—
6681	Medical - Employee	INPUT	—
6690	Yoga Instructor Fees	INPUT	—
6720	Payroll Tax Expense	NONE	—
6722	Mileage Reimbursement	NONE	—
6900	Bad Debt	NONE	—
7000	Depreciation	NONE	—
7050	Miscellaneous	NONE	—
7150	Other Expense	NONE	—
8100	Bank Revaluations	NONE	BANKCURRENCYGAIN
8150	Unrealized Currency Gains	NONE	UNREALISEDCURRENCYGAIN
8200	Realized Currency Gains	NONE	REALISEDCURRENCYGAIN
8201	PayPal fees	NONE	—
8203	Stripe Fees	INPUT	—

INVENTORY (1 active)

Code	Name	Tax	SubType
1400	Inventory Asset	NONE	—

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Snapshot last refreshed: 2026-05-10 via xero_client.py read-only API call.