While not designed as a chart of accounts, the FASB published XBRL taxonomy can be adapted for this purpose.
The taxonomy can be viewed online at: xbrlview.fasb.org
or downloaded in Excel from this page: fasb.org (xlsx.zip)
This page includes an example of how this may be done.
This example is presented as is with no implicit or explicit guarantee.
The FASB XBRL taxonomy includes various statement formats, this example is derived from the most general.
Updated: Jan 5, 2024 to reflect the 2024 FASB XBRL taxonomy.