Possible bug in English (ENG-BASE) Chart of Account in Dolibarr 12.0.4

Using my Dolibarr Financial modules
1

I am new to Dolibarr and I found there’s only one chart of accounts that uses English, so that I use it, although I am not in England/GB. However there are somethings strange:

  1. Account number 2, has label “Administration fees.Fixed assets and receivables over one year”.
  2. Account number 39 (Provisions for depreciation of inventories and work in progress), has no parent.

Are these intentional? Are these bugs? If bugs, please take this as a bug report :grinning_face_with_smiling_eyes:.