import type { BASReferenceAccount } from '../bas-reference' export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [ { account_number: '2010', account_name: 'Eget kapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Ägarens insatta kapital i enskild firma. Visar vad ägaren har investerat.', sru_code: '7221', k2_excluded: false, }, { account_number: '2011', account_name: 'Egna varuuttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Egna varuuttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2013', account_name: 'Övriga egna uttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Pengar som ägaren av en enskild firma tar ut privat ur företaget.', sru_code: '7221', k2_excluded: false, }, { account_number: '2017', account_name: 'Årets kapitaltillskott', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Tillskott från ägaren under löpande räkenskapsår i enskild firma.', sru_code: '7221', k2_excluded: false, }, { account_number: '2018', account_name: 'Övriga egna insättningar', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Pengar som ägaren sätter in privat i företaget (enskild firma).', sru_code: '7221', k2_excluded: false, }, { account_number: '2019', account_name: 'Årets resultat, delägare 1', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets vinst eller förlust i enskild firma.', sru_code: '7221', k2_excluded: false, }, { account_number: '2020', account_name: 'Eget kapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Eget kapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2021', account_name: 'Egna varuuttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Egna varuuttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2023', account_name: 'Övriga egna uttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Övriga egna uttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2027', account_name: 'Årets kapitaltillskott', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets kapitaltillskott', sru_code: '7221', k2_excluded: false, }, { account_number: '2028', account_name: 'Övriga egna insättningar', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Övriga egna insättningar', sru_code: '7221', k2_excluded: false, }, { account_number: '2029', account_name: 'Årets resultat, delägare 2', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets resultat, delägare 2', sru_code: '7221', k2_excluded: false, }, { account_number: '2030', account_name: 'Eget kapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Eget kapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2031', account_name: 'Egna varuuttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Egna varuuttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2033', account_name: 'Övriga egna uttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Övriga egna uttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2037', account_name: 'Årets kapitaltillskott', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets kapitaltillskott', sru_code: '7221', k2_excluded: false, }, { account_number: '2038', account_name: 'Övriga egna insättningar', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Övriga egna insättningar', sru_code: '7221', k2_excluded: false, }, { account_number: '2039', account_name: 'Årets resultat, delägare 3', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets resultat, delägare 3', sru_code: '7221', k2_excluded: false, }, { account_number: '2040', account_name: 'Eget kapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Eget kapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2041', account_name: 'Egna varuuttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Egna varuuttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2043', account_name: 'Övriga egna uttag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Övriga egna uttag', sru_code: '7221', k2_excluded: false, }, { account_number: '2047', account_name: 'Årets kapitaltillskott', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets kapitaltillskott', sru_code: '7221', k2_excluded: false, }, { account_number: '2048', account_name: 'Övriga egna insättningar', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Övriga egna insättningar', sru_code: '7221', k2_excluded: false, }, { account_number: '2049', account_name: 'Årets resultat, delägare 4', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets resultat, delägare 4', sru_code: '7221', k2_excluded: false, }, { account_number: '2050', account_name: 'Avsättning till expansionsfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Avsättning till expansionsfond', sru_code: '7221', k2_excluded: false, }, { account_number: '2060', account_name: 'Eget kapital i ideella föreningar, stiftelser och registrerade trossamfund', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Eget kapital i ideella föreningar, stiftelser och registrerade trossamfund', sru_code: '7221', k2_excluded: false, }, { account_number: '2061', account_name: 'Kapital/stiftelsekapital/grundkapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Kapital/stiftelsekapital/grundkapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2064', account_name: 'Ackumulerat realisationsresultat', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Ackumulerat realisationsresultat', sru_code: '7221', k2_excluded: false, }, { account_number: '2065', account_name: 'Fond för verkligt värde', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fond för verkligt värde', sru_code: '7221', k2_excluded: false, }, { account_number: '2066', account_name: 'Värdesäkringsfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Värdesäkringsfond', sru_code: '7221', k2_excluded: false, }, { account_number: '2067', account_name: 'Balanserat överskott eller underskott', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Balanserat överskott eller underskott', sru_code: '7221', k2_excluded: false, }, { account_number: '2068', account_name: 'Överskott eller underskott från föregående år', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Överskott eller underskott från föregående år', sru_code: '7221', k2_excluded: false, }, { account_number: '2069', account_name: 'Årets resultat', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Årets resultat', sru_code: '7221', k2_excluded: false, }, { account_number: '2070', account_name: 'Ändamålsbestämda medel', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Ändamålsbestämda medel', sru_code: '7221', k2_excluded: false, }, { account_number: '2071', account_name: 'Ändamål 1', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Ändamål 1', sru_code: '7221', k2_excluded: false, }, { account_number: '2072', account_name: 'Ändamål 2', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Ändamål 2', sru_code: '7221', k2_excluded: false, }, { account_number: '2080', account_name: 'Bundet eget kapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Bundet eget kapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2081', account_name: 'Aktiekapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Det registrerade aktiekapitalet i ett aktiebolag.', sru_code: '7220', k2_excluded: false, }, { account_number: '2082', account_name: 'Ej registrerat aktiekapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Ej registrerat aktiekapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2083', account_name: 'Medlemsinsatser', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Medlemsinsatser', sru_code: '7221', k2_excluded: false, }, { account_number: '2084', account_name: 'Förlagsinsatser', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Förlagsinsatser', sru_code: '7221', k2_excluded: false, }, { account_number: '2085', account_name: 'Uppskrivningsfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fond för uppskrivning av anläggningstillgångar i aktiebolag.', sru_code: '7221', k2_excluded: false, }, { account_number: '2086', account_name: 'Reservfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Bundet eget kapital i aktiebolag. Ska vara minst 20% av aktiekapitalet (aldre regler).', sru_code: '7221', k2_excluded: false, }, { account_number: '2087', account_name: 'Bunden överkursfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Bunden överkursfond', sru_code: '7221', k2_excluded: false, }, { account_number: '2088', account_name: 'Fond för yttre underhåll', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fond för yttre underhåll', sru_code: '7221', k2_excluded: false, }, { account_number: '2089', account_name: 'Fond för utvecklingsutgifter', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fond för utvecklingsutgifter', sru_code: '7221', k2_excluded: false, }, { account_number: '2090', account_name: 'Fritt eget kapital', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fritt eget kapital', sru_code: '7221', k2_excluded: false, }, { account_number: '2091', account_name: 'Balanserad vinst eller förlust', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'debit', description: 'Ackumulerade vinster eller förluster från tidigare är som inte delats ut.', sru_code: '7221', k2_excluded: false, }, { account_number: '2092', account_name: 'Mottagna/lämnade koncernbidrag', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Mottagna/lämnade koncernbidrag', sru_code: '7221', k2_excluded: true, }, { account_number: '2093', account_name: 'Erhållna aktieägartillskott', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Tillskott från aktieägare som inte är lån, ökar fritt eget kapital.', sru_code: '7221', k2_excluded: false, }, { account_number: '2094', account_name: 'Egna aktier', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Egna aktier', sru_code: '7221', k2_excluded: false, }, { account_number: '2095', account_name: 'Fusionsresultat', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fusionsresultat', sru_code: '7221', k2_excluded: false, }, { account_number: '2096', account_name: 'Fond för verkligt värde', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fond för verkligt värde', sru_code: '7221', k2_excluded: true, }, { account_number: '2097', account_name: 'Fri överkursfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Fri överkursfond', sru_code: '7221', k2_excluded: false, }, { account_number: '2098', account_name: 'Vinst eller förlust från föregående år', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Foregaende ars resultat innan det fordelats till balanserat resultat eller utdelning.', sru_code: '7221', k2_excluded: false, }, { account_number: '2099', account_name: 'Årets resultat 21 OBESKATTADE RESERVER', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: 'Vinst eller förlust för innevarande räkenskapsår (aktiebolag).', sru_code: '7222', k2_excluded: false, }, { account_number: '2110', account_name: 'Periodiseringsfonder', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfonder', sru_code: '7230', k2_excluded: false, }, { account_number: '2120', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2022', account_name: '2123 Periodiseringsfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: '2123 Periodiseringsfond', sru_code: '7221', k2_excluded: false, }, { account_number: '2024', account_name: '2125 Periodiseringsfond', account_class: 2, account_group: '20', account_type: 'equity', normal_balance: 'credit', description: '2125 Periodiseringsfond', sru_code: '7221', k2_excluded: false, }, { account_number: '2130', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2131', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2132', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2133', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2134', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2135', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2136', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2137', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2139', account_name: 'Periodiseringsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Periodiseringsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2150', account_name: 'Ackumulerade överavskrivningar', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Skattemässiga överavskrivningar på inventarier utöver plan (periodiseringsfond).', sru_code: '7230', k2_excluded: false, }, { account_number: '2151', account_name: 'Ackumulerade överavskrivningar på immateriella anläggningstillgångar', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ackumulerade överavskrivningar på immateriella anläggningstillgångar', sru_code: '7230', k2_excluded: false, }, { account_number: '2152', account_name: 'Ackumulerade överavskrivningar på byggnader och markanläggningar', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ackumulerade överavskrivningar på byggnader och markanläggningar', sru_code: '7230', k2_excluded: false, }, { account_number: '2153', account_name: 'Ackumulerade överavskrivningar på maskiner respektive inventarier', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ackumulerade överavskrivningar på maskiner respektive inventarier', sru_code: '7230', k2_excluded: false, }, { account_number: '2160', account_name: 'Ersättningsfond', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ersättningsfond', sru_code: '7230', k2_excluded: false, }, { account_number: '2161', account_name: 'Ersättningsfond maskiner och inventarier', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ersättningsfond maskiner och inventarier', sru_code: '7230', k2_excluded: false, }, { account_number: '2162', account_name: 'Ersättningsfond byggnader och markanläggningar', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ersättningsfond byggnader och markanläggningar', sru_code: '7230', k2_excluded: false, }, { account_number: '2164', account_name: 'Ersättningsfond för djurlager i jordbruk och renskötsel', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Ersättningsfond för djurlager i jordbruk och renskötsel', sru_code: '7230', k2_excluded: false, }, { account_number: '2190', account_name: 'Övriga obeskattade reserver', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Övriga obeskattade reserver', sru_code: '7230', k2_excluded: false, }, { account_number: '2196', account_name: 'Lagerreserv', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Lagerreserv', sru_code: '7230', k2_excluded: false, }, { account_number: '2199', account_name: 'Övriga obeskattade reserver 22 AVSÄTTNINGAR', account_class: 2, account_group: '21', account_type: 'untaxed_reserves', normal_balance: 'credit', description: 'Övriga obeskattade reserver 22 AVSÄTTNINGAR', sru_code: '7230', k2_excluded: false, }, { account_number: '2210', account_name: 'Avsättningar för pensioner enligt tryggandelagen', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Avsättningar för pensioner enligt tryggandelagen', sru_code: '7230', k2_excluded: false, }, { account_number: '2220', account_name: 'Avsättningar för garantier', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Avsättningar för garantier', sru_code: '7230', k2_excluded: false, }, { account_number: '2230', account_name: 'Övriga avsättningar för pensioner och liknande förpliktelser', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Övriga avsättningar för pensioner och liknande förpliktelser', sru_code: '7230', k2_excluded: false, }, { account_number: '2240', account_name: 'Avsättningar för uppskjutna skatter', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Avsättningar för uppskjutna skatter', sru_code: '7230', k2_excluded: true, }, { account_number: '2250', account_name: 'Övriga avsättningar för skatter', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Övriga avsättningar för skatter', sru_code: '7230', k2_excluded: false, }, { account_number: '2252', account_name: 'Avsättningar för tvistiga skatter', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Avsättningar för tvistiga skatter', sru_code: '7230', k2_excluded: false, }, { account_number: '2253', account_name: 'Avsättningar särskild löneskatt, deklarationspost', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Avsättningar särskild löneskatt, deklarationspost', sru_code: '7230', k2_excluded: false, }, { account_number: '2290', account_name: 'Övriga avsättningar 23 LÅNGFRISTIGA SKULDER', account_class: 2, account_group: '22', account_type: 'liability', normal_balance: 'credit', description: 'Övriga avsättningar 23 LÅNGFRISTIGA SKULDER', sru_code: '7230', k2_excluded: false, }, { account_number: '2310', account_name: 'Obligations- och förlagslån', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga lån från banker och kreditinstitut.', sru_code: '7230', k2_excluded: false, }, { account_number: '2320', account_name: 'Konvertibla lån och liknande', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Konvertibla lån och liknande', sru_code: '7230', k2_excluded: false, }, { account_number: '2321', account_name: 'Konvertibla lån', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Konvertibla lån', sru_code: '7230', k2_excluded: false, }, { account_number: '2322', account_name: 'Lån förenade med optionsrätt', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Lån förenade med optionsrätt', sru_code: '7230', k2_excluded: false, }, { account_number: '2323', account_name: 'Vinstandelslån', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Vinstandelslån', sru_code: '7230', k2_excluded: false, }, { account_number: '2324', account_name: 'Kapitalandelslån', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Kapitalandelslån', sru_code: '7230', k2_excluded: false, }, { account_number: '2330', account_name: 'Kontokredit', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Kontokredit', sru_code: '7230', k2_excluded: false, }, { account_number: '2340', account_name: 'Byggnadskreditiv', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Byggnadskreditiv', sru_code: '7230', k2_excluded: false, }, { account_number: '2350', account_name: 'Andra långfristiga skulder till kreditinstitut', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder utöver banklån, t.ex. lån från privatpersoner.', sru_code: '7230', k2_excluded: false, }, { account_number: '2351', account_name: 'Fastighetslån, långfristig del', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Fastighetslån, långfristig del', sru_code: '7230', k2_excluded: false, }, { account_number: '2355', account_name: 'Långfristiga lån i utländsk valuta från kreditinstitut', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga lån i utländsk valuta från kreditinstitut', sru_code: '7230', k2_excluded: false, }, { account_number: '2359', account_name: 'Övriga långfristiga lån från kreditinstitut', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Övriga långfristiga lån från kreditinstitut', sru_code: '7230', k2_excluded: false, }, { account_number: '2360', account_name: 'Långfristiga skulder till koncernföretag', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till koncernföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2361', account_name: 'Långfristiga skulder till moderföretag', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till moderföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2362', account_name: 'Långfristiga skulder till dotterföretag', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till dotterföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2363', account_name: 'Långfristiga skulder till andra koncernföretag', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till andra koncernföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2370', account_name: 'Långfristiga skulder till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i', sru_code: '7230', k2_excluded: false, }, { account_number: '2371', account_name: 'Långfristiga skulder till intresseföretag', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till intresseföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2372', account_name: 'Långfristiga skulder till gemensamt styrda företag', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till gemensamt styrda företag', sru_code: '7230', k2_excluded: false, }, { account_number: '2373', account_name: 'Långfristiga skulder till övriga företag som det finns ett ägarintresse i', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga skulder till övriga företag som det finns ett ägarintresse i', sru_code: '7230', k2_excluded: false, }, { account_number: '2390', account_name: 'Övriga långfristiga skulder', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Övriga långfristiga skulder', sru_code: '7230', k2_excluded: false, }, { account_number: '2391', account_name: 'Avbetalningskontrakt, långfristig del', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Avbetalningskontrakt, långfristig del', sru_code: '7230', k2_excluded: false, }, { account_number: '2392', account_name: 'Villkorliga långfristiga skulder', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Villkorliga långfristiga skulder', sru_code: '7230', k2_excluded: false, }, { account_number: '2393', account_name: 'Lån från närstående personer, långfristig del', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Lån från närstående personer, långfristig del', sru_code: '7230', k2_excluded: false, }, { account_number: '2394', account_name: 'Långfristiga leverantörskrediter', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Långfristiga leverantörskrediter', sru_code: '7230', k2_excluded: false, }, { account_number: '2395', account_name: 'Andra långfristiga lån i utländsk valuta', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Andra långfristiga lån i utländsk valuta', sru_code: '7230', k2_excluded: false, }, { account_number: '2396', account_name: 'Derivat', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Derivat', sru_code: '7230', k2_excluded: false, }, { account_number: '2397', account_name: 'Mottagna depositioner, långfristiga', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Mottagna depositioner, långfristiga', sru_code: '7230', k2_excluded: false, }, { account_number: '2399', account_name: 'Övriga långfristiga skulder 24 KORTFRISTIGA SKULDER TILL KREDITINSTITUT, KUNDER OCH LEVERANTÖRER', account_class: 2, account_group: '23', account_type: 'liability', normal_balance: 'credit', description: 'Övriga långfristiga skulder 24 KORTFRISTIGA SKULDER TILL KREDITINSTITUT, KUNDER OCH LEVERANTÖRER', sru_code: '7230', k2_excluded: false, }, { account_number: '2410', account_name: 'Andra kortfristiga låneskulder till kreditinstitut', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Banklån och checkkrediter med återbetalningstid under 12 månader.', sru_code: '7230', k2_excluded: false, }, { account_number: '2411', account_name: 'Kortfristiga lån från kreditinstitut', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga lån från kreditinstitut', sru_code: '7230', k2_excluded: false, }, { account_number: '2412', account_name: 'Byggnadskreditiv, kortfristig del', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Byggnadskreditiv, kortfristig del', sru_code: '7230', k2_excluded: false, }, { account_number: '2417', account_name: 'Kortfristig del av långfristiga skulder till kreditinstitut', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristig del av långfristiga skulder till kreditinstitut', sru_code: '7230', k2_excluded: false, }, { account_number: '2419', account_name: 'Övriga kortfristiga skulder till kreditinstitut', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Övriga kortfristiga skulder till kreditinstitut', sru_code: '7230', k2_excluded: false, }, { account_number: '2420', account_name: 'Förskott från kunder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Förskott från kunder', sru_code: '7230', k2_excluded: false, }, { account_number: '2421', account_name: 'Ej inlösta presentkort', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Ej inlösta presentkort', sru_code: '7230', k2_excluded: false, }, { account_number: '2429', account_name: 'Övriga förskott från kunder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Övriga förskott från kunder', sru_code: '7230', k2_excluded: false, }, { account_number: '2430', account_name: 'Pågående arbeten', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Pågående arbeten', sru_code: '7230', k2_excluded: false, }, { account_number: '2431', account_name: 'Pågående arbeten, fakturering', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Pågående arbeten, fakturering', sru_code: '7230', k2_excluded: false, }, { account_number: '2438', account_name: 'Pågående arbeten, nedlagda kostnader', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Pågående arbeten, nedlagda kostnader', sru_code: '7230', k2_excluded: false, }, { account_number: '2439', account_name: 'Beräknad förändring av pågående arbeten', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad förändring av pågående arbeten', sru_code: '7230', k2_excluded: false, }, { account_number: '2440', account_name: 'Leverantörsskulder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Pengar som företaget är skyldigt leverantörer för mottagna fakturor.', sru_code: '7230', k2_excluded: false, }, { account_number: '2441', account_name: 'Leverantörsskulder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder', sru_code: '7230', k2_excluded: false, }, { account_number: '2443', account_name: 'Konsignationsskulder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Konsignationsskulder', sru_code: '7230', k2_excluded: false, }, { account_number: '2445', account_name: 'Tvistiga leverantörsskulder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Tvistiga leverantörsskulder', sru_code: '7230', k2_excluded: false, }, { account_number: '2448', account_name: 'Ej reskontraförda leverantörsskulder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Ej reskontraförda leverantörsskulder', sru_code: '7230', k2_excluded: true, }, { account_number: '2450', account_name: 'Fakturerad men ej upparbetad intäkt', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Fakturerad men ej upparbetad intäkt', sru_code: '7230', k2_excluded: false, }, { account_number: '2460', account_name: 'Leverantörsskulder till koncernföretag', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till koncernföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2461', account_name: 'Leverantörsskulder till moderföretag', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till moderföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2462', account_name: 'Leverantörsskulder till dotterföretag', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till dotterföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2463', account_name: 'Leverantörsskulder till andra koncernföretag', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till andra koncernföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2470', account_name: 'Leverantörsskulder till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i', sru_code: '7230', k2_excluded: false, }, { account_number: '2471', account_name: 'Leverantörsskulder till intresseföretag', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till intresseföretag', sru_code: '7230', k2_excluded: false, }, { account_number: '2472', account_name: 'Leverantörsskulder till gemensamt styrda företag', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till gemensamt styrda företag', sru_code: '7230', k2_excluded: false, }, { account_number: '2473', account_name: 'Leverantörsskulder till övriga företag som det finns ett ägarintresse i', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Leverantörsskulder till övriga företag som det finns ett ägarintresse i', sru_code: '7230', k2_excluded: false, }, { account_number: '2480', account_name: 'Kontokredit, kortfristig', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Kontokredit, kortfristig', sru_code: '7230', k2_excluded: false, }, { account_number: '2490', account_name: 'Övriga kortfristiga skulder till kreditinstitut, kunder och leverantörer', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Övriga kortfristiga skulder till kreditinstitut, kunder och leverantörer', sru_code: '7230', k2_excluded: false, }, { account_number: '2491', account_name: 'Avräkning spelarrangörer', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning spelarrangörer', sru_code: '7230', k2_excluded: false, }, { account_number: '2492', account_name: 'Växelskulder', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Växelskulder', sru_code: '7230', k2_excluded: false, }, { account_number: '2499', account_name: 'Andra övriga kortfristiga skulder 25 SKATTESKULDER', account_class: 2, account_group: '24', account_type: 'liability', normal_balance: 'credit', description: 'Andra övriga kortfristiga skulder 25 SKATTESKULDER', sru_code: '7230', k2_excluded: false, }, { account_number: '2510', account_name: 'Skatteskulder', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Skulder till Skatteverket för preliminär skatt och andra skattebetalningar.', sru_code: '7231', k2_excluded: false, }, { account_number: '2512', account_name: 'Beräknad inkomstskatt', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad inkomstskatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2513', account_name: 'Beräknad fastighetsskatt/fastighetsavgift', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad fastighetsskatt/fastighetsavgift', sru_code: '7231', k2_excluded: false, }, { account_number: '2514', account_name: 'Beräknad särskild löneskatt på pensionskostnader', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad särskild löneskatt på pensionskostnader', sru_code: '7231', k2_excluded: false, }, { account_number: '2515', account_name: 'Beräknad avkastningsskatt', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad avkastningsskatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2517', account_name: 'Beräknad utländsk skatt', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad utländsk skatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2518', account_name: 'Betald F-skatt 26 MOMS OCH PUNKTSKATTER', account_class: 2, account_group: '25', account_type: 'liability', normal_balance: 'credit', description: 'Betald F-skatt 26 MOMS OCH PUNKTSKATTER', sru_code: '7231', k2_excluded: false, }, { account_number: '2610', account_name: 'Utgående moms, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms, 25 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2611', account_name: 'Utgående moms på försäljning inom Sverige, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Moms du tar ut på försäljning med 25% momssats. Ska betalas in till Skatteverket.', sru_code: '7231', k2_excluded: false, }, { account_number: '2612', account_name: 'Utgående moms på egna uttag, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms på egna uttag, 25 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2613', account_name: 'Utgående moms för uthyrning, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms för uthyrning, 25 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2614', account_name: 'Utgående moms omvänd betalskyldighet, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms vid omvänd skattskyldighet (reverse charge) med 25% momssats.', sru_code: '7231', k2_excluded: false, }, { account_number: '2615', account_name: 'Utgående moms import av varor, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms import av varor, 25 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2616', account_name: 'Utgående moms VMB 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms VMB 25 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2618', account_name: 'Vilande utgående moms, 25 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Vilande utgående moms, 25 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2620', account_name: 'Utgående moms, 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms, 12 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2621', account_name: 'Utgående moms på försäljning inom Sverige, 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Moms på försäljning med 12% momssats, t.ex. livsmedel och hotell.', sru_code: '7231', k2_excluded: false, }, { account_number: '2622', account_name: 'Utgående moms på egna uttag, 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms på egna uttag, 12 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2623', account_name: 'Utgående moms för uthyrning, 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms för uthyrning, 12 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2624', account_name: 'Utgående moms omvänd betalningsskyldighet 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms vid omvänd skattskyldighet (reverse charge) med 12% momssats.', sru_code: '7231', k2_excluded: false, }, { account_number: '2625', account_name: 'Utgående moms import av varor, 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms import av varor, 12 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2626', account_name: 'Utgående moms VMB 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms VMB 12 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2628', account_name: 'Vilande utgående moms, 12 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Vilande utgående moms, 12 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2630', account_name: 'Utgående moms, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms, 6 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2631', account_name: 'Utgående moms på försäljning inom Sverige, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Moms på försäljning med 6% momssats, t.ex. böcker och tidningar.', sru_code: '7231', k2_excluded: false, }, { account_number: '2632', account_name: 'Utgående moms på egna uttag, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms på egna uttag, 6 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2633', account_name: 'Utgående moms för uthyrning, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms för uthyrning, 6 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2634', account_name: 'Utgående moms omvänd betalningsskyldighet, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms vid omvänd skattskyldighet (reverse charge) med 6% momssats.', sru_code: '7231', k2_excluded: false, }, { account_number: '2635', account_name: 'Utgående moms import av varor, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms import av varor, 6 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2636', account_name: 'Utgående moms VMB 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms VMB 6 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2638', account_name: 'Vilande utgående moms, 6 %', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Vilande utgående moms, 6 %', sru_code: '7231', k2_excluded: false, }, { account_number: '2640', account_name: 'Ingående moms', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Ingående moms', sru_code: '7231', k2_excluded: false, }, { account_number: '2641', account_name: 'Debiterad ingående moms', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Moms på inköp som företaget har ratt att dra av. Minskar momsskulden.', sru_code: '7231', k2_excluded: false, }, { account_number: '2642', account_name: 'Debiterad ingående moms i anslutning till frivillig betalningsskyldighet', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Debiterad ingående moms i anslutning till frivillig betalningsskyldighet', sru_code: '7231', k2_excluded: false, }, { account_number: '2645', account_name: 'Beräknad ingående moms på förvärv från utlandet', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Ingående moms som beräknas själv vid inköp från andra EU-länder (omvänd skattskyldighet).', sru_code: '7231', k2_excluded: false, }, { account_number: '2646', account_name: 'Ingående moms på uthyrning', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Ingående moms på uthyrning', sru_code: '7231', k2_excluded: false, }, { account_number: '2647', account_name: 'Ingående moms omvänd betalningsskyldighet varor och tjänster i Sverige', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Ingående moms omvänd betalningsskyldighet varor och tjänster i Sverige', sru_code: '7231', k2_excluded: false, }, { account_number: '2648', account_name: 'Vilande ingående moms', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Vilande ingående moms', sru_code: '7231', k2_excluded: false, }, { account_number: '2649', account_name: 'Ingående moms, blandad verksamhet', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Ingående moms, blandad verksamhet', sru_code: '7231', k2_excluded: false, }, { account_number: '2650', account_name: 'Redovisningskonto för moms', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Samlingskonto dit moms bokfors efter varje momsperiod, utgor nettot att betala till Skatteverket.', sru_code: '7231', k2_excluded: false, }, { account_number: '2660', account_name: 'Punktskatter', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Punktskatter', sru_code: '7231', k2_excluded: false, }, { account_number: '2670', account_name: 'Utgående moms på försäljning inom EU, OSS 27 PERSONALENS SKATTER, AVGIFTER OCH LÖNEAVDRAG', account_class: 2, account_group: '26', account_type: 'liability', normal_balance: 'credit', description: 'Utgående moms på försäljning inom EU, OSS 27 PERSONALENS SKATTER, AVGIFTER OCH LÖNEAVDRAG', sru_code: '7231', k2_excluded: false, }, { account_number: '2710', account_name: 'Personalskatt', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Innehållen preliminärskatt på anställda löner som ska betalas till Skatteverket.', sru_code: '7231', k2_excluded: false, }, { account_number: '2730', account_name: 'Lagstadgade sociala avgifter och särskild löneskatt', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Lagstadgade sociala avgifter och särskild löneskatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2731', account_name: 'Avräkning lagstadgade sociala avgifter', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Arbetsgivaravgifter redovisade men ännu inte inbetalda till Skatteverket.', sru_code: '7231', k2_excluded: false, }, { account_number: '2732', account_name: 'Avräkning särskild löneskatt', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning särskild löneskatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2740', account_name: 'Avtalade sociala avgifter', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Avtalade sociala avgifter', sru_code: '7231', k2_excluded: false, }, { account_number: '2750', account_name: 'Utmätning i lön m.m.', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Utmätning i lön m.m.', sru_code: '7231', k2_excluded: false, }, { account_number: '2760', account_name: 'Semestermedel', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Semestermedel', sru_code: '7231', k2_excluded: false, }, { account_number: '2761', account_name: 'Avräkning semesterlöner', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning semesterlöner', sru_code: '7231', k2_excluded: false, }, { account_number: '2762', account_name: 'Semesterlönekassa', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Semesterlönekassa', sru_code: '7231', k2_excluded: false, }, { account_number: '2790', account_name: 'Övriga löneavdrag', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Övriga löneavdrag', sru_code: '7231', k2_excluded: false, }, { account_number: '2791', account_name: 'Personalens intressekonto', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Personalens intressekonto', sru_code: '7231', k2_excluded: false, }, { account_number: '2792', account_name: 'Lönsparande', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Lönsparande', sru_code: '7231', k2_excluded: false, }, { account_number: '2793', account_name: 'försäkringspremier', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'försäkringspremier', sru_code: '7231', k2_excluded: false, }, { account_number: '2794', account_name: 'Fackföreningsavgifter', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Fackföreningsavgifter', sru_code: '7231', k2_excluded: false, }, { account_number: '2795', account_name: 'Mätnings- och granskningsarvoden', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Mätnings- och granskningsarvoden', sru_code: '7231', k2_excluded: false, }, { account_number: '2799', account_name: 'Övriga löneavdrag 28 ÖVRIGA KORTFRISTIGA SKULDER', account_class: 2, account_group: '27', account_type: 'liability', normal_balance: 'credit', description: 'Övriga löneavdrag 28 ÖVRIGA KORTFRISTIGA SKULDER', sru_code: '7231', k2_excluded: false, }, { account_number: '2810', account_name: 'Avräkning för factoring och belånade kontraktsfordringar', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning för factoring och belånade kontraktsfordringar', sru_code: '7231', k2_excluded: false, }, { account_number: '2811', account_name: 'Avräkning för factoring', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning för factoring', sru_code: '7231', k2_excluded: false, }, { account_number: '2812', account_name: 'Avräkning för belånade kontraktsfordringar', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning för belånade kontraktsfordringar', sru_code: '7231', k2_excluded: false, }, { account_number: '2820', account_name: 'Kortfristiga skulder till anställda', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Skulder till anställda för t.ex. reseförskott eller utlägg.', sru_code: '7231', k2_excluded: false, }, { account_number: '2821', account_name: 'Löneskulder', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Löneskulder', sru_code: '7231', k2_excluded: false, }, { account_number: '2822', account_name: 'Reseräkningar', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Reseräkningar', sru_code: '7231', k2_excluded: false, }, { account_number: '2823', account_name: 'Tantiem, gratifikationer', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Tantiem, gratifikationer', sru_code: '7231', k2_excluded: false, }, { account_number: '2829', account_name: 'Övriga kortfristiga skulder till anställda', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Övriga kortfristiga skulder till anställda', sru_code: '7231', k2_excluded: false, }, { account_number: '2830', account_name: 'Avräkning för annans räkning', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning för annans räkning', sru_code: '7231', k2_excluded: false, }, { account_number: '2840', account_name: 'Kortfristiga låneskulder', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga låneskulder', sru_code: '7231', k2_excluded: false, }, { account_number: '2841', account_name: 'Kortfristig del av långfristiga skulder', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristig del av långfristiga skulder', sru_code: '7231', k2_excluded: false, }, { account_number: '2849', account_name: 'Övriga kortfristiga låneskulder', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Övriga kortfristiga låneskulder', sru_code: '7231', k2_excluded: false, }, { account_number: '2850', account_name: 'Avräkning för skatter och avgifter (skattekonto)', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Avräkning för skatter och avgifter (skattekonto)', sru_code: '7231', k2_excluded: false, }, { account_number: '2852', account_name: 'Anståndsbelopp för moms, arbetsgivaravgifter och personalskatt', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Anståndsbelopp för moms, arbetsgivaravgifter och personalskatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2860', account_name: 'Kortfristiga skulder till koncernföretag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till koncernföretag', sru_code: '7231', k2_excluded: false, }, { account_number: '2861', account_name: 'Kortfristiga skulder till moderföretag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till moderföretag', sru_code: '7231', k2_excluded: false, }, { account_number: '2862', account_name: 'Kortfristiga skulder till dotterföretag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till dotterföretag', sru_code: '7231', k2_excluded: false, }, { account_number: '2863', account_name: 'Kortfristiga skulder till andra koncernföretag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till andra koncernföretag', sru_code: '7231', k2_excluded: false, }, { account_number: '2870', account_name: 'Kortfristiga skulder till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i', sru_code: '7231', k2_excluded: false, }, { account_number: '2871', account_name: 'Kortfristiga skulder till intresseföretag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till intresseföretag', sru_code: '7231', k2_excluded: false, }, { account_number: '2872', account_name: 'Kortfristiga skulder till gemensamt styrda företag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till gemensamt styrda företag', sru_code: '7231', k2_excluded: false, }, { account_number: '2873', account_name: 'Kortfristiga skulder till övriga företag som det finns ett ägarintresse i', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Kortfristiga skulder till övriga företag som det finns ett ägarintresse i', sru_code: '7231', k2_excluded: false, }, { account_number: '2880', account_name: 'Skuld erhållna bidrag', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Skuld erhållna bidrag', sru_code: '7231', k2_excluded: false, }, { account_number: '2890', account_name: 'Övriga kortfristiga skulder', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Övriga kortfristiga skulder', sru_code: '7231', k2_excluded: false, }, { account_number: '2891', account_name: 'Skulder under indrivning', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Skulder under indrivning', sru_code: '7231', k2_excluded: false, }, { account_number: '2892', account_name: 'Inre reparationsfond/underhållsfond', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Inre reparationsfond/underhållsfond', sru_code: '7231', k2_excluded: false, }, { account_number: '2893', account_name: 'Skulder till närstående personer, kortfristig del', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Pengar som aktiebolaget lånat av sina ägare. Vanligt i mindre AB.', sru_code: '7231', k2_excluded: false, }, { account_number: '2895', account_name: 'Derivat (kortfristiga skulder)', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Derivat (kortfristiga skulder)', sru_code: '7231', k2_excluded: false, }, { account_number: '2897', account_name: 'Mottagna depositioner, kortfristiga', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Mottagna depositioner, kortfristiga', sru_code: '7231', k2_excluded: false, }, { account_number: '2898', account_name: 'Outtagen vinstutdelning', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Beslutad men ännu ej utbetald aktieutdelning.', sru_code: '7231', k2_excluded: false, }, { account_number: '2899', account_name: 'Övriga kortfristiga skulder 29 UPPLUPNA KOSTNADER OCH FÖRUTBETALDA INTÄKTER', account_class: 2, account_group: '28', account_type: 'liability', normal_balance: 'credit', description: 'Övriga kortfristiga skulder 29 UPPLUPNA KOSTNADER OCH FÖRUTBETALDA INTÄKTER', sru_code: '7231', k2_excluded: false, }, { account_number: '2910', account_name: 'Upplupna löner', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Löner som intjänats men ännu inte utbetalats vid periodens slut.', sru_code: '7231', k2_excluded: false, }, { account_number: '2911', account_name: 'Löneskulder', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Löneskulder', sru_code: '7231', k2_excluded: false, }, { account_number: '2912', account_name: 'Ackordsöverskott', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Ackordsöverskott', sru_code: '7231', k2_excluded: false, }, { account_number: '2919', account_name: 'Övriga upplupna löner', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Övriga upplupna löner', sru_code: '7231', k2_excluded: false, }, { account_number: '2920', account_name: 'Upplupna semesterlöner', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Skuld för intjänade men inte uttagna semesterdagar.', sru_code: '7231', k2_excluded: false, }, { account_number: '2930', account_name: 'Upplupna pensionskostnader', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna pensionskostnader', sru_code: '7231', k2_excluded: false, }, { account_number: '2931', account_name: 'Upplupna pensionsutbetalningar', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna pensionsutbetalningar', sru_code: '7231', k2_excluded: false, }, { account_number: '2940', account_name: 'Upplupna lagstadgade sociala och andra avgifter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Arbetsgivaravgifter som hänför sig till redovisade löner men ännu inte betalats.', sru_code: '7231', k2_excluded: false, }, { account_number: '2941', account_name: 'Beräknade upplupna lagstadgade sociala avgifter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Beräknade upplupna lagstadgade sociala avgifter', sru_code: '7231', k2_excluded: false, }, { account_number: '2942', account_name: 'Beräknad upplupen särskild löneskatt', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad upplupen särskild löneskatt', sru_code: '7231', k2_excluded: false, }, { account_number: '2943', account_name: 'Beräknad upplupen särskild löneskatt på pensionskostnader, deklarationspost', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad upplupen särskild löneskatt på pensionskostnader, deklarationspost', sru_code: '7231', k2_excluded: false, }, { account_number: '2944', account_name: 'Beräknad upplupen avkastningsskatt på pensionskostnader', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Beräknad upplupen avkastningsskatt på pensionskostnader', sru_code: '7231', k2_excluded: false, }, { account_number: '2950', account_name: 'Upplupna avtalade sociala avgifter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna avtalade sociala avgifter', sru_code: '7231', k2_excluded: false, }, { account_number: '2951', account_name: 'Upplupna avtalade arbetsmarknadsförsäkringar', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna avtalade arbetsmarknadsförsäkringar', sru_code: '7231', k2_excluded: false, }, { account_number: '2959', account_name: 'Upplupna avtalade pensionsförsäkringsavgifter, deklarationspost', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna avtalade pensionsförsäkringsavgifter, deklarationspost', sru_code: '7231', k2_excluded: false, }, { account_number: '2960', account_name: 'Upplupna räntekostnader', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Räntekostnader som upplupit men inte fakturerats eller betalats ännu.', sru_code: '7231', k2_excluded: false, }, { account_number: '2970', account_name: 'Förutbetalda intäkter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Förutbetalda intäkter', sru_code: '7231', k2_excluded: false, }, { account_number: '2971', account_name: 'Förutbetalda hyresintäkter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Förutbetalda hyresintäkter', sru_code: '7231', k2_excluded: false, }, { account_number: '2972', account_name: 'Förutbetalda medlemsavgifter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Förutbetalda medlemsavgifter', sru_code: '7231', k2_excluded: false, }, { account_number: '2979', account_name: 'Övriga förutbetalda intäkter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Övriga förutbetalda intäkter', sru_code: '7231', k2_excluded: false, }, { account_number: '2980', account_name: 'Upplupna avtalskostnader', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna avtalskostnader', sru_code: '7231', k2_excluded: false, }, { account_number: '2990', account_name: 'Övriga upplupna kostnader och förutbetalda intäkter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Upplupna kostnader och förutbetalda intäkter som inte ryms i andra underkonton.', sru_code: '7231', k2_excluded: false, }, { account_number: '2991', account_name: 'Beräknat arvode för bokslut', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Beräknat arvode för bokslut', sru_code: '7231', k2_excluded: false, }, { account_number: '2992', account_name: 'Beräknat arvode för revision', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Beräknat arvode för revision', sru_code: '7231', k2_excluded: false, }, { account_number: '2993', account_name: 'Ospecificerad skuld till leverantörer', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Ospecificerad skuld till leverantörer', sru_code: '7231', k2_excluded: false, }, { account_number: '2995', account_name: 'Ej ankomna leverantörsfakturor', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Ej ankomna leverantörsfakturor', sru_code: '7231', k2_excluded: false, }, { account_number: '2998', account_name: 'Övriga upplupna kostnader och förutbetalda intäkter', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'Övriga upplupna kostnader och förutbetalda intäkter', sru_code: '7231', k2_excluded: false, }, { account_number: '2999', account_name: 'OBS-konto 30 HUVUDINTÄKTER', account_class: 2, account_group: '29', account_type: 'liability', normal_balance: 'credit', description: 'OBS-konto 30 HUVUDINTÄKTER', sru_code: '7231', k2_excluded: false, }, ]