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[null,"Instruções de preenchimento:"]
[]
[null,"Para preenchimento do “Mapa”, deve atender-se às seguintes particularidades:"]
[]
[null,"A coluna “ID” refere-se ao número do item associado à \"Componente de despesa\" (nos termos do artigo 14º do Regulamento especifico). Deverá inserir a respetiva numeração respeitando as seguintes orientações e tendo por base as despesas fixadas no artigo 14º:                                                                      "]
[null," . ID = 1 - para todos os bens e serviços classificados na \"Componente de despesa\" - \"Custos de aquisição de máquinas, equipamentos e sistemas técnicos, incluindo transportes e montagem dos respetivos equipamentos\"  - que corresponde à sub alinea i) da alínea a) do número 1 do artigo 14º;"]
[null," . ID = 2 - para todos os bens e serviços classificados na \"Componente de despesa\" - \"Custos de aquisição de equipamentos e de construção, obras de remodelação e outras construções, desde que diretamente relacionados com eficiência energética, até ao limite estipulado na alínea f) do número 2 do artigo 14º\"  - que corresponde à sub alinea ii) da alínea a) do número 1 do artigo 14º;"]
[null," . ID = 3 - para todos os bens e serviços classificados na \"Componente de despesa\" - \"Custos de aquisição de sistemas informáticos e de comunicações, incluindo o hardware, software e serviços de instalação e ensaios necessários para assegurar o seu funcionamento\"  - que corresponde à sub alinea iii) da alínea a) do número 1 do artigo 14º;"]
[null,"   …, e assim sucessivamente."]
[null,"A coluna “Estab.” refere-se à identificação do nº do estabelecimento (1, 2, 3, 4, 5, …) onde a despesa irá ocorrer. Deverá selecionar o respetivo nº."]
[null,"Na coluna “Descrição bem /serviço”, refere-se à descrição das despesas efetuadas. Deverá apresentar uma descrição do bem/serviço, de forma clara e sucinta, de forma a possibilitar a sua correta classificação."]
[null,"Na coluna “NIF do executor/ beneficiário / promotor”, refere-se ao nº de contribuinte da empresa candidata."]
[null,"Na coluna “Localização”, refere-se à localização do estabelecimento afeto ao projeto. Deverá indicar o respetivo concelho."]
[null,"Na coluna \"data inicio \" (DD-MM-AAAA)”, deve referir-se a data  (DIA-MÊS-ANO) do inicio da despesa em que a aquisição da despesas irá realizar-se (Data do documento de despesa) e sabendo que «Data do início do projeto», corresponde à data de início físico ou financeiro do projeto, consoante a que ocorra primeiro ou, não sendo possível apurar estas datas, a data da fatura mais antiga (vide definição «início dos trabalho» no Anexo A do Regulamento especifico)."]
[null,"Na coluna \"data conclusão \"  (DD-MM-AAAA)”, deve referir-se a data  (DIA-MÊS-ANO) de conlcusão da despesa em que se realizará o pagamento do respetivo documento de despesa e tendo presente que «Data da conclusão do projeto», corresponde à data do pagamento da última fatura ou documento equivalente, imputável às ações de investimento."]
[null,"Na coluna “Total da despesa”, refere-se  ao valor total da despesa imputada ao projeto (deduzido do Imposto sobre o Valor Acrescentado - IVA - sempre que o beneficiário seja sujeito passivo do mesmo imposto e possa exercer o direito à sua dedução)."]
[null,"Na coluna “Componente de Despesa”, refere-se à classificação das despesas de acordo com a Regulamentação especifica. Deverá selecionar na respetiva tabela, o tipo de Despesa, elegível ou não elegível, de acordo estabelecido na Regulamentação. "]
[null,"Na coluna “Rubricas SNC”, refere-se à conta SNC (Sistema de Normalização Contabilística), onde se insere a despesa, de acordo com a tabela que surge no campo correspondente e conforme estabelecido na Regulamentação. Deverá, consoante a descrição do bem/serviço, selecionar qual a Conta SNC correspondente."]
[null,"Na coluna “Investimento em Eficiência Energética”, deverá ser selecionado a opção correspondente \"Sim\" ou \"Não\"; "]

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[]
[null,"Componente"]
[null,"Prioridade de investimento 3.c - Valorizar"]
[null,"ai) Custos de aquisição de máquinas, equipamentos e sistemas técnicos, incluindo transportes e montagem dos respetivos equipamentos;"]
[null,"aii) Custos de aquisição de sistemas informáticos e de comunicações, incluindo o hardware, software e serviços de instalação e ensaios necessários para assegurar o seu funcionamento;"]
[null,"aiii.a.i) setor do turismo, 40% das despesas elegíveis totais, quando se tratar de obras de remodelação e outras construções;"]
[null,"aiii.a.ii) setor do turismo, 30% das despesas elegíveis totais, quando se tratar de obras de construção de edifícios e apenas para as operações reconhecidas ao abrigo do número 3 do artigo 10º do presente Regulamento."]
[null,"aiii.b) para os restantes setores, 30% das despesas elegíveis totais do projeto,  quando se tratar de obras de remodelação e outras construções;"]
[null,"aiii.c) para os projetos localizados nos parques empresariais, 60% das despesas elegíveis totais do projeto, quando se tratar de obras de remodelação e outras construções;;"]
[null,"aiii.d) para todos os projetos localizados no Porto Santo, 60% das despesas elegíveis totais do projeto,  quando se tratar de obras de remodelação e outras construções;"]
[null,"aiv) Custos com a aquisição e/ou adaptação de material circulante que constitua a própria atividade a desenvolver, em casos devidamente justificados e apenas nos projetos integrados exclusivamente em atividades de animação turística."]
[null,"bi) Transferência de tecnologia através da aquisição de direitos de patentes, nacionais e internacionais;"]
[null,"bii) Despesas com a obtenção, validação e defesa de patentes, «saber-fazer» ou conhecimentos técnicos não protegidos por patente, licenças ou outros tipos de propriedade intelectual;"]
[null,"biii) Software standard ou desenvolvido especificamente para o projeto."]
[null,"ci)  Despesas com a conceção e registo associados à criação de marcas e insígnias, até ao limite de €10 000;"]
[null,"cii) Despesas iniciais associados à domiciliação de aplicações, adesão inicial a plataformas eletrónicas, subscrição inicial de aplicações em regimes de “software as a service”, criação e publicação inicial de novos conteúdos eletrónicos, bem como a inclusão ou catalogação em diretórios ou motores de busca;"]
[null,"ciii) Desenho e instalação da infraestrutura de rede local;"]
[null,"civ) Projeto de design, conceção, desenvolvimento e engenharia de produtos, serviços e processos, logística e gestão de conteúdos, até ao limite de € 10 000;"]
[null,"cv) Despesas com a implementação e certificação de sistemas e com a certificação e marcação de produtos, nomeadamente despesas com a entidade certificadora, assistência técnica e específica, dispositivos de medição e monitorização, calibrações, bibliografia e ações de divulgação e com a realização de testes e ensaios em laboratórios acreditados;"]
[null,"cvi) Despesas inerentes à implementação de sistemas de gestão pela qualidade total no âmbito de candidaturas a níveis de excelência e/ou prémios nacionais ou internacionais de reconhecimento da gestão pela qualidade total;"]
[null,"cvii) Outros estudos, auditorias, diagnósticos, inspeções e verificações para a implementação das diferentes tipologias de projeto de investimento até ao limite de € 5 000;"]
[null,"cviii) Planos de marketing associados ao projeto de investimento até ao limite de € 5 000;"]
[null,"cix) Projetos de arquitetura e de engenharia associados ao projeto de investimento até ao limite de € 10 000;"]
[null,"cx) Despesas com a intervenção de contabilistas certificados ou revisores oficiais de contas, na validação da despesa dos pedidos de pagamento, até ao limite de € 4 000 por projeto e apenas para os efeitos previstos no número 3 do artigo 27º do presente Regulamento;"]
[null,"cxi) Despesas com a elaboração do estudo de viabilidade diretamente relacionados com a conceção, implementação e avaliação do projeto até ao limite de € 4 000 e para os efeitos previstos nas alíneas d) e e) do número 1 do artigo 10º do presente Regulamento."]
[null,"a) Custos associados às operações de melhoria do desempenho energético dos edifícios de serviços, através de medidas passivas eficientes de proteção solar, isolamento térmico, ventilação natural e iluminação natural;"]
[null,"b) Custos associados às operações de eficiência energética nos sistemas energéticos das empresas, incluindo climatização, águas quentes, vapor, iluminação, bombagem e refrigeração;"]
[null,"c) Sistemas de carregamento de veículos elétricos com energias renováveis para as frotas das empresas;"]
[null,"d) Custos associados à conversão de frotas de veículos de transporte de mercadorias (apenas para empresas de transporte de mercadorias) para utilização de formas de energia menos poluentes e mais eficientes que contribuam para reduzir a dependência dos combustíveis fósseis;  "]
[null,"e) Custos de aquisição e instalação de sistemas de produção de calor a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética;"]
[null,"f) Custos de aquisição e instalação de sistemas de produção de eletricidade a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética, desde que não ultrapassem 20% do investimento total elegível no âmbito da energia;"]
[null,"g) Custos de aquisição e instalação de sistemas de controlo, medição e gestão de energia, integrados nos projetos de eficiência energética e utilização de energias renováveis;"]
[null,"h) Auditorias, diagnósticos e estudos energéticos, incluindo os planos de racionalização dos consumos de energia, a realizar antes da operação, desde que não sejam obrigatórios por lei e sejam concretizados com a realização de investimentos em operações de eficiência energética e energias renováveis, até ao limite de € 7 000;"]
[null,"i) Avaliação “ex-post” independente após a implementação das operações para verificação do cumprimento das metas de redução das emissões de dióxido de carbono e energia primária, até ao limite de € 3 000, para efeitos do número 4 do artigo 27.º do presente Regulamento."]
[]
[null,"Prioridade de investimento 4.b - Eficiência Energetica Empresas"]
[null,"a) Custos associados às operações de melhoria do desempenho energético dos edifícios de serviços, através de medidas passivas eficientes de proteção solar, isolamento térmico, ventilação natural e iluminação natural;"]
[null,"b) Custos associados às operações de eficiência energética nos sistemas energéticos das empresas, incluindo climatização, águas quentes, vapor, iluminação, bombagem e refrigeração;"]
[null,"c) Sistemas de carregamento de veículos elétricos com energias renováveis para as frotas das empresas;"]
[null,"d) Custos associados à conversão de frotas de veículos de transporte de mercadorias (apenas para empresas de transporte de mercadorias) para utilização de formas de energia menos poluentes e mais eficientes que contribuam para reduzir a dependência dos combustíveis fósseis;  "]
[null,"e) Custos de aquisição e instalação de sistemas de produção de calor a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética;"]
[null,"f) Custos de aquisição e instalação de sistemas de produção de eletricidade a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética, desde que não ultrapassem 20% do investimento total elegível no âmbito da energia;"]
[null,"g) Custos de aquisição e instalação de sistemas de controlo, medição e gestão de energia, integrados nos projetos de eficiência energética e utilização de energias renováveis;"]
[null,"h) Auditorias, diagnósticos e estudos energéticos, incluindo os planos de racionalização dos consumos de energia, a realizar antes da operação, desde que não sejam obrigatórios por lei e sejam concretizados com a realização de investimentos em operações de eficiência energética e energias renováveis, até ao limite de € 7 000;"]
[null,"i) Avaliação “ex-post” independente após a implementação das operações para verificação do cumprimento das metas de redução das emissões de dióxido de carbono e energia primária, até ao limite de € 3 000, para efeitos do número 4 do artigo 27.º do presente Regulamento."]
[]
[null,"Não Elegíveis"]
[null,"a) Custos normais de funcionamento do beneficiário e investimentos de manutenção e substituição, bem como os custos relacionados com atividades de tipo periódico ou contínuo como publicidade corrente, despesas de consultoria fiscal de rotina e serviços jurídicos e administrativos;"]
[null,"b) Custos referentes a atividades relacionadas com a exportação, nomeadamente os diretamente associados às quantidades exportadas, à criação ou funcionamento de redes de distribuição no exterior ou a outros custos correntes ligados à atividade de exportação;"]
[null,"c) Custos referentes a investimento direto no estrangeiro;"]
[null,"d) Compra de imóveis, incluindo terrenos;"]
[null,"e) Trespasses e direitos de utilização de espaços;"]
[null,"f) Aquisição de veículos automóveis, aeronaves e outro material de transporte, à exceção das despesas previstas nos projetos apresentados por empresas que exerçam exclusivamente atividades de animação turística, nos termos da subalínea iv) da alínea a) do número 1 do artigo 14.º do presente Regulamento e desde que não configure equipamento de luxo;"]
[null,"g) Aquisição de bens em estado de uso;"]
[null,"h) Imposto sobre o valor acrescentado recuperável ainda que não tenha sido ou não venha a ser efetivamente recuperado pelo beneficiário;"]
[null,"i) Juros durante o período de realização do investimento;"]
[null,"j) Fundo de maneio;"]
[null,"k) Trabalhos da empresa para ela própria;"]
[null,"l)  Pagamentos em numerário efetuados pelos beneficiários aos seus fornecedores, exceto nas situações em que se revele ser este o meio de pagamento mais frequente, em função da natureza das despesas, e desde que num quantitativo unitário até € 250;"]
[null,"m) Custos com garantias bancárias;"]
[null,"n) Despesas pagas no âmbito de contratos efetuados através de intermediários ou consultores, em que o montante a pagar é expresso em percentagem do montante cofinanciado ou das despesas elegíveis do projeto;"]
[null,"o) Custos de investimento correspondentes às unidades de alojamento exploradas em regime de direito de habitação periódica, de natureza real ou obrigacional;"]
[null,"p) Ações de formação;"]
[null,"q) Despesas pagas diretamente pelos sócios ou outros elementos pertencentes ou não à entidade beneficiária;"]
[null,"r) Os equipamentos adquiridos para posteriormente serem objeto de aluguer;"]
[null,"s) Certificação energética de edifícios, auditorias energéticas e quaisquer intervenções de caráter obrigatório, nos termos da legislação em vigor;"]
[null,"t) Para efeitos da Prioridade de investimento 4.b, as operações de construção ou de reconstrução de edifícios, as intervenções em edifícios novos ou outras instalações novas, assim como as despesas de funcionamento ou manutenção."]

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[]
[null,"Componentes",null,null,null,"Rubricas",null,null,null,"Localização",null,null,"Estabelecimento"]
[]
[null,"Componente","Id",null,null,"Rubrica","Id",null,null,"Localização","id",null,"Estabelecimento","Id"]
[null,"Prioridade de investimento 3.c - Valorizar",null,null,null,"411 INVESTIMENTOS EM SUBSIDIÁRIAS",411,null,null,null,null,null,null,null,null,"Decisão"]
[null,"ai) Custos de aquisição de máquinas, equipamentos e sistemas técnicos, incluindo transportes e montagem dos respetivos equipamentos;",530601,null,null,"4111 PARTICIPAÇÕES DE CAPITAL - MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",4111,null,null,"Calheta",3101,null,1,1,null,1,"Sim"]
[null,"aii) Custos de aquisição de sistemas informáticos e de comunicações, incluindo o hardware, software e serviços de instalação e ensaios necessários para assegurar o seu funcionamento;",530602,null,null,"4112 PARTICIPAÇÕES DE CAPITAL - OUTROS MÉTODOS",4112,null,null,"Câmara de Lobos",3102,null,2,2,null,2,"Não"]
[null,"aiii.a.i) setor do turismo, 40% das despesas elegíveis totais, quando se tratar de obras de remodelação e outras construções;",530603,null,null,"4113 EMPRÉSTIMOS CONCEDIDOS",4113,null,null,"Funchal",3103,null,3,3]
[null,"aiii.a.ii) setor do turismo, 30% das despesas elegíveis totais, quando se tratar de obras de construção de edifícios e apenas para as operações reconhecidas ao abrigo do número 3 do artigo 10º do presente Regulamento.",530604,null,null,"412 INVESTIMENTOS EM ASSOCIADAS",412,null,null,"Machico",3104,null,4,4]
[null,"aiii.b) para os restantes setores, 30% das despesas elegíveis totais do projeto,  quando se tratar de obras de remodelação e outras construções;",530605,null,null,"4121 PARTICIPAÇÕES DE CAPITAL - MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",4121,null,null,"Ponta do Sol",3105,null,5,5]
[null,"aiii.c) para os projetos localizados nos parques empresariais, 60% das despesas elegíveis totais do projeto, quando se tratar de obras de remodelação e outras construções;;",530606,null,null,"4122 PARTICIPAÇÕES DE CAPITAL - OUTROS MÉTODOS",4122,null,null,"Porto Moniz",3106,null,6,6]
[null,"aiii.d) para todos os projetos localizados no Porto Santo, 60% das despesas elegíveis totais do projeto,  quando se tratar de obras de remodelação e outras construções;",530607,null,null,"4123 EMPRÉSTIMOS CONCEDIDOS",4123,null,null,"Ribeira Brava",3107,null,7,7]
[null,"aiv) Custos com a aquisição e/ou adaptação de material circulante que constitua a própria atividade a desenvolver, em casos devidamente justificados e apenas nos projetos integrados exclusivamente em atividades de animação turística.",530608,null,null,"413 INVESTIMENTOS EM ENTIDADES CONJUNTAMENTE CONTROLADAS",413,null,null,"Santa Cruz",3108,null,8,8]
[null,"bi) Transferência de tecnologia através da aquisição de direitos de patentes, nacionais e internacionais;",530609,null,null,"4131 PARTICIPAÇÕES DE CAPITAL - MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",4131,null,null,"Santana",3109,null,9,9]
[null,"bii) Despesas com a obtenção, validação e defesa de patentes, «saber-fazer» ou conhecimentos técnicos não protegidos por patente, licenças ou outros tipos de propriedade intelectual;",530610,null,null,"4132 PARTICIPAÇÕES DE CAPITAL - OUTROS MÉTODOS",4132,null,null,"São Vicente",3110,null,10,10]
[null,"biii) Software standard ou desenvolvido especificamente para o projeto.",530611,null,null,"4133 EMPRÉSTIMOS CONCEDIDOS",4133,null,null,"Porto Santo",3201]
[null,"ci)  Despesas com a conceção e registo associados à criação de marcas e insígnias, até ao limite de €10 000;",530612,null,null,"414 INVESTIMENTOS NOUTRAS EMPRESAS",414]
[null,"cii) Despesas iniciais associados à domiciliação de aplicações, adesão inicial a plataformas eletrónicas, subscrição inicial de aplicações em regimes de “software as a service”...;",530613,null,null,"4141 PARTICIPAÇÕES DE CAPITAL",4141]
[null,"ciii) Desenho e instalação da infraestrutura de rede local;",530614,null,null,"4142 EMPRÉSTIMOS CONCEDIDOS",4142]
[null,"civ) Projeto de design, conceção, desenvolvimento e engenharia de produtos, serviços e processos, logística e gestão de conteúdos, até ao limite de € 10 000;",530615,null,null,"415 OUTROS INVESTIMENTOS FINANCEIROS",415]
[null,"cv) Despesas com a implementação e certificação de sistemas e com a certificação e marcação de produtos, nomeadamente despesas com a entidade certificadora, assistência técnica e específica...;",530616,null,null,"4151 DETIDOS ATÉ À MATURIDADE",4151]
[null,"cvi) Despesas inerentes à implementação de sistemas de gestão pela qualidade total no âmbito de candidaturas a níveis de excelência e/ou prémios nacionais ou internacionais de reconhecimento da gestão pela qualidade total;",530617,null,null,"4158 OUTROS",4158]
[null,"cvii) Outros estudos, auditorias, diagnósticos, inspeções e verificações para a implementação das diferentes tipologias de projeto de investimento até ao limite de € 5 000;",530618,null,null,"419 PERDAS POR IMPARIDADE ACUMULADAS",419]
[null,"cviii) Planos de marketing associados ao projeto de investimento até ao limite de € 5 000;",530619]
[null,"cix) Projetos de arquitetura e de engenharia associados ao projeto de investimento até ao limite de € 10 000;",530620,null,null,"421 TERRENOS E RECURSOS NATURAIS",421]
[null,"cx) Despesas com a intervenção de contabilistas certificados ou revisores oficiais de contas, na validação da despesa dos pedidos de pagamento, até ao limite de € 4 000 por projeto...;",530621,null,null,"422 EDIFÍCIOS E OUTRAS CONSTRUÇÕES",422]
[null,"cxi) Despesas com a elaboração do estudo de viabilidade diretamente relacionados com a conceção, implementação e avaliação do projeto até ao limite de € 4 000…;",530622,null,null,"426 OUTRAS PROPRIEDADES DE INVESTIMENTO",426]
[null,"a) Custos associados às operações de melhoria do desempenho energético dos edifícios de serviços, através de medidas passivas eficientes de proteção solar, isolamento térmico, ventilação natural e iluminação natural;",530623,null,null,"428 DEPRECIAÇÕES ACUMULADAS",428]
[null,"b) Custos associados às operações de eficiência energética nos sistemas energéticos das empresas, incluindo climatização, águas quentes, vapor, iluminação, bombagem e refrigeração;",530624,null,null,"429 PERDAS POR IMPARIDADE ACUMULADAS",429]
[null,"c) Sistemas de carregamento de veículos elétricos com energias renováveis para as frotas das empresas;",530625]
[null,"d) Custos associados à conversão de frotas de veículos de transporte de mercadorias (apenas para empresas de transporte de mercadorias) para utilização de formas de energia menos poluentes e mais eficientes...;  ",530626,null,null,"431 TERRENOS E RECURSOS NATURAIS",431]
[null,"e) Custos de aquisição e instalação de sistemas de produção de calor a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética;",530627,null,null,"432 EDIFÍCIOS E OUTRAS CONSTRUÇÕES",432]
[null,"f) Custos de aquisição e instalação de sistemas de produção de eletricidade a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética...;",530628,null,null,"433 EQUIPAMENTO BÁSICO",433]
[null,"g) Custos de aquisição e instalação de sistemas de controlo, medição e gestão de energia, integrados nos projetos de eficiência energética e utilização de energias renováveis;",530629,null,null,"434 EQUIPAMENTO DE TRANSPORTE",434]
[null,"h) Auditorias, diagnósticos e estudos energéticos, incluindo os planos de racionalização dos consumos de energia, a realizar antes da operação, desde que não sejam obrigatórios por lei..., até ao limite de € 7 000;",530630,null,null,"435 EQUIPAMENTO ADMINISTRATIVO",435]
[null,"i) Avaliação “ex-post” independente após a implementação das operações para verificação do cumprimento das metas de redução das emissões de dióxido de carbono e energia primária, até ao limite de € 3 000…;",530631,null,null,"436 EQUIPAMENTOS BIOLÓGICOS",436]
[null,"Prioridade de investimento 4.b - Eficiência Energetica Empresas",null,null,null,"437 OUTROS ACTIVOS FIXOS TANGÍVEIS",437]
[null,"4ba) Custos associados às operações de melhoria do desempenho energético dos edifícios de serviços, através de medidas passivas eficientes de proteção solar, isolamento térmico, ventilação natural e iluminação natural;",20101,null,null,"438 DEPRECIAÇÕES ACUMULADAS",438]
[null,"4bb) Custos associados às operações de eficiência energética nos sistemas energéticos das empresas, incluindo climatização, águas quentes, vapor, iluminação, bombagem e refrigeração;",20102,null,null,"439 PERDAS POR IMPARIDADE ACUMULADAS",439]
[null,"4bc) Sistemas de carregamento de veículos elétricos com energias renováveis para as frotas das empresas;",20103]
[null,"4bd) Custos associados à conversão de frotas de veículos de transporte de mercadorias (apenas para empresas de transporte de mercadorias) para utilização de formas de energia menos poluentes e mais eficientes...;  ",20104,null,null,"441 GOODWILL",441]
[null,"4be) Custos de aquisição e instalação de sistemas de produção de calor a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética;",20105,null,null,"442 PROJECTOS DE DESENVOLVIMENTO",442]
[null,"4bf) Custos de aquisição e instalação de sistemas de produção de eletricidade a partir de fontes de energia renováveis para consumo local nas empresas, integrados nos projetos de eficiência energética...;",20106,null,null,"443 PROGRAMAS DE COMPUTADOR",443]
[null,"4bg) Custos de aquisição e instalação de sistemas de controlo, medição e gestão de energia, integrados nos projetos de eficiência energética e utilização de energias renováveis;",20107,null,null,"444 PROPRIEDADE INDUSTRIAL",444]
[null,"4bh) Auditorias, diagnósticos e estudos energéticos, incluindo os planos de racionalização dos consumos de energia, a realizar antes da operação, desde que não sejam obrigatórios por lei..., até ao limite de € 7 000;",20108,null,null,"446 OUTROS ACTIVOS INTANGÍVEIS",446]
[null,"4bi) Avaliação “ex-post” independente após a implementação das operações para verificação do cumprimento das metas de redução das emissões de dióxido de carbono e energia primária, até ao limite de € 3 000…;",20109,null,null,"447 ACTIVOS AFECTOS À CONCESSÃO",447]
[null,"Não Elegíveis",null,null,null,"4472 EDIFÍCIOS E OUTRAS CONSTRUÇÕES",4472]
[null,"a) Custos normais de funcionamento do beneficiário e investimentos de manutenção e substituição, bem como os custos relacionados com atividades de tipo periódico ou contínuo como publicidade corrente...;",1,null,null,"448 AMORTIZAÇÕES ACUMULADAS",448]
[null,"b) Custos referentes a atividades relacionadas com a exportação, nomeadamente os diretamente associados às quantidades exportadas, à criação ou funcionamento de redes de distribuição no exterior...;",2,null,null,"449 PERDAS POR IMPARIDADE ACUMULADAS",449]
[null,"c) Custos referentes a investimento direto no estrangeiro;",3]
[null,"d) Compra de imóveis, incluindo terrenos;",5,null,null,"451 INVESTIMENTOS FINANCEIROS EM CURSO",451]
[null,"e) Trespasses e direitos de utilização de espaços;",6,null,null,"452 PROPRIEDADES DE INVESTIMENTO EM CURSO",452]
[null,"f) Aquisição de veículos automóveis, aeronaves e outro material de transporte, à exceção das despesas previstas nos projetos apresentados por empresas que exerçam exclusivamente atividades de animação turística...;",7,null,null,"453 ACTIVOS FIXOS TANGÍVEIS EM CURSO",453]
[null,"g) Aquisição de bens em estado de uso;",8,null,null,"454 ACTIVOS INTANGÍVEIS EM CURSO",454]
[null,"h) Imposto sobre o valor acrescentado recuperável ainda que não tenha sido ou não venha a ser efetivamente recuperado pelo beneficiário;",9,null,null,"455 ADIANTAMENTOS POR CONTA DE INVESTIMENTOS",455]
[null,"i) Juros durante o período de realização do investimento;",10,null,null,"459 PERDAS POR IMPARIDADE ACUMULADAS",459]
[null,"j) Fundo de maneio;",11,null,null,"46 ACTIVOS NÃO CORRENTES DETIDOS PARA VENDA",46]
[null,"k) Trabalhos da empresa para ela própria;",12,null,null,"469 PERDAS POR IMPARIDADE ACUMULADAS",469]
[null,"l)  Pagamentos em numerário efetuados pelos beneficiários aos seus fornecedores, exceto nas situações em que se revele ser este o meio de pagamento mais frequente, em função da natureza das despesas, e desde que num quantitativo unitário até € 250;",13]
[null,"m) Custos com garantias bancárias;",14]
[null,"n) Despesas pagas no âmbito de contratos efetuados através de intermediários ou consultores, em que o montante a pagar é expresso em percentagem do montante cofinanciado ou das despesas elegíveis do projeto;",15,null,null,"611 MERCADORIAS",611]
[null,"o) Custos de investimento correspondentes às unidades de alojamento exploradas em regime de direito de habitação periódica, de natureza real ou obrigacional;",16,null,null,"612 MATÉRIAS-PRIMAS, SUBSIDIÁRIAS E DE CONSUMO",612]
[null,"p) Ações de formação;",17,null,null,"613 ACTIVOS BIOLÓGICOS (COMPRAS)",613]
[null,"q) Despesas pagas diretamente pelos sócios ou outros elementos pertencentes ou não à entidade beneficiária;",24]
[null,"r) Os equipamentos adquiridos para posteriormente serem objeto de aluguer;",25,null,null,"621 SUBCONTRATOS",621]
[null,"s) Certificação energética de edifícios, auditorias energéticas e quaisquer intervenções de caráter obrigatório, nos termos da legislação em vigor;",26,null,null,"622 SERVIÇOS ESPECIALIZADOS",622]
[null,"t) Para efeitos da Prioridade de investimento 4.b, as operações de construção ou de reconstrução de edifícios, as intervenções em edifícios novos ou outras instalações novas, assim como as despesas de funcionamento ou manutenção.",33,null,null,"6221 TRABALHOS ESPECIALIZADOS",6221]
[null,null,null,null,null,"6222 PUBLICIDADE E PROPAGANDA",6222]
[null,null,null,null,null,"6223 VIGILÂNCIA E SEGURANÇA",6223]
[null,null,null,null,null,"6224 HONORÁRIOS",6224]
[null,null,null,null,null,"6225 COMISSÕES",6225]
[null,null,null,null,null,"6226 CONSERVAÇÃO E REPARAÇÃO",6226]
[null,null,null,null,null,"6228 OUTROS",6228]
[null,null,null,null,null,"623 MATERIAIS",623]
[null,null,null,null,null,"6231 FERRAMENTAS E UTENSÍLIOS DE DESGASTE RÁPIDO",6231]
[null,null,null,null,null,"6232 LIVROS E DOCUMENTAÇÃO TÉCNICA",6232]
[null,null,null,null,null,"6233 MATERIAL DE ESCRITÓRIO",6233]
[null,null,null,null,null,"6234 ARTIGOS PARA OFERTA",6234]
[null,null,null,null,null,"6238 OUTROS",6238]
[null,null,null,null,null,"624 ENERGIA E FLUIDOS",624]
[null,null,null,null,null,"6241 ELECTRICIDADE",6241]
[null,null,null,null,null,"6242 COMBUSTÍVEIS",6242]
[null,null,null,null,null,"6243 ÁGUA",6243]
[null,null,null,null,null,"6248 OUTROS",6248]
[null,null,null,null,null,"625 DESLOCAÇÕES, ESTADAS E TRANSPORTES",625]
[null,null,null,null,null,"6251 DESLOCAÇÕES E ESTADAS",6251]
[null,null,null,null,null,"6252 TRANSPORTES DE PESSOAL",6252]
[null,null,null,null,null,"6253 TRANSPORTES DE MERCADORIAS",6253]
[null,null,null,null,null,"6258 OUTROS",6258]
[null,null,null,null,null,"626 SERVIÇOS DIVERSOS",626]
[null,null,null,null,null,"6261 RENDAS E ALUGUERES",6261]
[null,null,null,null,null,"6262 COMUNICAÇÃO",6262]
[null,null,null,null,null,"6263 SEGUROS",6263]
[null,null,null,null,null,"6264 ROYALTIES",6264]
[null,null,null,null,null,"6265 CONTENCIOSO E NOTARIADO",6265]
[null,null,null,null,null,"6266 DESPESAS DE REPRESENTAÇÃO",6266]
[null,null,null,null,null,"6267 LIMPEZA, HIGIENE E CONFORTO",6267]
[null,null,null,null,null,"6268 OUTROS SERVIÇOS",6268]
[]
[null,null,null,null,null,"631 REMUNERAÇÕES DOS ÓRGÃOS SOCIAIS",631]
[null,null,null,null,null,"632 REMUNERAÇÕES DO PESSOAL",632]
[null,null,null,null,null,"633 BENEFÍCIOS PÓS-EMPREGO",633]
[null,null,null,null,null,"6331 PRÉMIOS PARA PENSÕES",6331]
[null,null,null,null,null,"6332 OUTROS BENEFÍCIOS",6332]
[null,null,null,null,null,"634 INDEMNIZAÇÕES",634]
[null,null,null,null,null,"635 ENCARGOS SOBRE REMUNERAÇÕES",635]
[null,null,null,null,null,"6351 Encargos sobre Remunerações - Orgãos sociais",6351]
[null,null,null,null,null,"6352 Encargos sobre Remunerações - de pessoal",6352]
[null,null,null,null,null,"636 SEGUROS DE ACIDENTES NO TRABALHO E DOENÇAS PROFISSIONAIS",636]
[null,null,null,null,null,"637 GASTOS DE ACÇÃO SOCIAL",637]
[null,null,null,null,null,"638 OUTROS GASTOS COM O PESSOAL",638]
[]
[null,null,null,null,null,"641 PROPRIEDADES DE INVESTIMENTO",641]
[null,null,null,null,null,"642 ACTIVOS FIXOS TANGÍVEIS",642]
[null,null,null,null,null,"643 ACTIVOS INTANGÍVEIS.",643]
[null,null,null,null,null,"6434 PROPRIEDADE INDUSTRIAL",6434]
[]
[null,null,null,null,null,"651 EM DÍVIDAS A RECEBER",651]
[null,null,null,null,null,"6511 CLIENTES",6511]
[null,null,null,null,null,"6512 OUTROS DEVEDORES",6512]
[null,null,null,null,null,"652 EM INVENTÁRIOS",652]
[null,null,null,null,null,"653 EM INVESTIMENTOS FINANCEIROS",653]
[null,null,null,null,null,"654 EM PROPRIEDADES DE INVESTIMENTO",654]
[null,null,null,null,null,"655 EM ACTIVOS FIXOS TANGÍVEIS",655]
[null,null,null,null,null,"656 EM ACTIVOS INTANGÍVEIS",656]
[null,null,null,null,null,"657 EM INVESTIMENTOS EM CURSO",657]
[null,null,null,null,null,"658 EM ACTIVOS NÃO CORRENTES DETIDOS PARA VENDA",658]
[]
[null,null,null,null,null,"661 EM INSTRUMENTOS FINANCEIROS",661]
[null,null,null,null,null,"662 EM INVESTIMENTOS FINANCEIROS",662]
[null,null,null,null,null,"663 EM PROPRIEDADES DE INVESTIMENTO",663]
[null,null,null,null,null,"664 EM ACTIVOS BIOLÓGICOS",664]
[]
[null,null,null,null,null,"671 IMPOSTOS",671]
[null,null,null,null,null,"672 GARANTIAS A CLIENTES",672]
[null,null,null,null,null,"673 PROCESSOS JUDICIAIS EM CURSO",673]
[null,null,null,null,null,"674 ACIDENTES NO TRABALHO E DOENÇAS PROFISSIONAIS",674]
[null,null,null,null,null,"675 MATÉRIAS AMBIENTAIS",675]
[null,null,null,null,null,"676 CONTRATOS ONEROSOS",676]
[null,null,null,null,null,"677 REESTRUTURAÇÃO",677]
[null,null,null,null,null,"678 OUTRAS PROVISÕES",678]
[]
[null,null,null,null,null,"681 IMPOSTOS",681]
[null,null,null,null,null,"6811 IMPOSTOS DIRECTOS",6811]
[null,null,null,null,null,"6812 IMPOSTOS INDIRECTOS:",6812]
[null,null,null,null,null,"6813 TAXAS",6813]
[null,null,null,null,null,"682 DESCONTOS DE PRONTO PAGAMENTO CONCEDIDOS",682]
[null,null,null,null,null,"683 DÍVIDAS INCOBRÁVEIS",683]
[null,null,null,null,null,"684 PERDAS EM INVENTÁRIOS",684]
[null,null,null,null,null,"6841 SINISTROS",6841]
[null,null,null,null,null,"6842 QUEBRAS",6842]
[null,null,null,null,null,"6848 OUTRAS PERDAS",6848]
[null,null,null,null,null,"685 GASTOS E PERDAS EM SUBSIDIÁRIAS, ASSOCIADAS E EMPREENDIMENTOS CONJUNTOS",685]
[null,null,null,null,null,"6851 COBERTURA DE PREJUÍZOS",6851]
[null,null,null,null,null,"6852 APLICAÇÃO DO MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",6852]
[null,null,null,null,null,"6853 ALIENAÇÕES",6853]
[null,null,null,null,null,"6858 OUTROS GASTOS E PERDAS",6858]
[null,null,null,null,null,"686 GASTOS E PERDAS NOS RESTANTES INVESTIMENTOS FINANCEIROS",686]
[null,null,null,null,null,"6861 COBERTURA DE PREJUÍZOS",6861]
[null,null,null,null,null,"6862 ALIENAÇÕES",6862]
[null,null,null,null,null,"6868 OUTROS GASTOS E PERDAS",6868]
[null,null,null,null,null,"687 GASTOS E PERDAS EM INVESTIMENTOS NÃO FINANCEIROS",687]
[null,null,null,null,null,"6871 ALIENAÇÕES",6871]
[null,null,null,null,null,"6872 SINISTROS",6872]
[null,null,null,null,null,"6873 ABATES",6873]
[null,null,null,null,null,"6874 GASTOS EM PROPRIEDADES DE INVESTIMENTO",6874]
[null,null,null,null,null,"6878 OUTRAS GASTOS E PERDAS",6878]
[null,null,null,null,null,"688 OUTROS",688]
[null,null,null,null,null,"6881 CORRECÇÕES RELATIVAS A PERÍODOS ANTERIORES",6881]
[null,null,null,null,null,"6882 DONATIVOS",6882]
[null,null,null,null,null,"6883 QUOTIZAÇÕES",6883]
[null,null,null,null,null,"6884 OFERTAS E AMOSTRAS DE INVENTÁRIOS",6884]
[null,null,null,null,null,"6885 INSUFICIÊNCIA DA ESTIMATIVA PARA IMPOSTOS",6885]
[null,null,null,null,null,"6886 PERDAS EM INSTRUMENTOS FINANCEIROS",6886]
[null,null,null,null,null,"6888 OUTROS NÃO ESPECIFICADOS",6888]
[]
[null,null,null,null,null,"691 JUROS SUPORTADOS",691]
[null,null,null,null,null,"6911 JUROS DE FINANCIAMENTOS OBTIDOS",6911]
[null,null,null,null,null,"6918 OUTROS JUROS",6918]
[null,null,null,null,null,"692 DIFERENÇAS DE CÂMBIO DESFAVORÁVEIS",692]
[null,null,null,null,null,"6921 RELATIVAS A FINANCIAMENTOS OBTIDOS",6921]
[null,null,null,null,null,"6928 OUTRAS",6928]
[null,null,null,null,null,"698 OUTROS GASTOS E PERDAS DE FINANCIAMENTO",698]
[null,null,null,null,null,"6981 RELATIVOS A FINANCIAMENTOS OBTIDOS",6981]
[null,null,null,null,null,"6988 OUTROS",6988]
[null,null,null,null,null,"999 FUNDO DE MANEIO",999]