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accounted/lib/bookkeeping/bas-data/class-3-revenue.ts
T
Jakob WennbergandClaude Opus 4.6 39e407644d feat: unified document inbox, full BAS 2026, and document-transaction matching 
- Expand BAS reference from ~180 to ~1,276 accounts (full BAS Kontoplan 2026)
  with K2 exclusion flags, per-class data files, and computed SRU codes
- Evolve invoice inbox into unified document inbox handling invoices, receipts,
  and government letters with AI-powered classification (Claude Haiku Vision)
- Add multi-pass document-to-transaction matching engine with greedy assignment
  for both supplier invoices (reference/amount/date/name) and receipts
  (weighted amount/merchant/date scoring)
- Add supplier invoice matching in transaction ingest pipeline
- Inject booking template suggestions into AI extraction prompts
- Surface matched documents in swipe categorization UI with one-tap booking
- Auto-activate missing BAS accounts during SIE import against full reference
- Add K2 filter toggle in Chart of Accounts manager
- Add receipt confirmation route with BFNAR representation fields
- Add database migrations for K2 support and document matching columns
- Remove obsolete extension migration scripts

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-25 16:59:02 +01:00

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import type { BASReferenceAccount } from '../bas-reference'
export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
{
account_number: '3000',
account_name: 'Försäljning inom Sverige',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning inom Sverige',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3001',
account_name: 'Försäljning inom Sverige, 25 % moms',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning med 25% moms - den vanligaste intaktsraden for svenska foretag.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3002',
account_name: 'Försäljning inom Sverige, 12 % moms',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning med 12% moms, t.ex. livsmedel och restaurang.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3003',
account_name: 'Försäljning inom Sverige, 6 % moms',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning med 6% moms, t.ex. bocker, tidningar och kollektivtrafik.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3004',
account_name: 'Försäljning inom Sverige, momsfri',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning som ar undantagen fran moms, t.ex. sjukvard och utbildning.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3100',
account_name: 'Försäljning av varor utanför Sverige',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Forsaljning av varor utanfor Sverige, gruppkonto.',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3105',
account_name: 'Försäljning varor till land utanför EU',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning av varor till kunder utanfor EU. Momsfritt.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3106',
account_name: 'Försäljning varor till annat EU-land, momspliktig',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning varor till annat EU-land, momspliktig',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3108',
account_name: 'Försäljning varor till annat EU-land, momsfri',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning av varor till momsregistrerade foretag i andra EU-lander.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3200',
account_name: 'Försäljning VMB och omvänd moms',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning VMB och omvänd moms',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3211',
account_name: 'Försäljning positiv VMB 25 %',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning positiv VMB 25 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3212',
account_name: 'Försäljning negativ VMB 25 %',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning negativ VMB 25 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3231',
account_name: 'Försäljning inom byggsektorn, omvänd betalningsskyldighet moms',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning inom byggsektorn, omvänd betalningsskyldighet moms',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3300',
account_name: 'Försäljning av tjänster utanför Sverige',
account_class: 3,
account_group: '33',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av tjänster utanför Sverige',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3305',
account_name: 'Försäljning tjänster till land utanför EU',
account_class: 3,
account_group: '33',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning av tjanster till kunder utanfor EU. Momsfritt.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3308',
account_name: 'Försäljning tjänster till annat EU-land',
account_class: 3,
account_group: '33',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran forsaljning av tjanster till foretag i andra EU-lander. Omvand skattskyldighet.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3400',
account_name: 'Försäljning, egna uttag',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning, egna uttag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3401',
account_name: 'Egna uttag momspliktiga, 25 %',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag momspliktiga, 25 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3402',
account_name: 'Egna uttag momspliktiga, 12 %',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag momspliktiga, 12 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3403',
account_name: 'Egna uttag momspliktiga, 6 %',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag momspliktiga, 6 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3404',
account_name: 'Egna uttag, momsfria 35 FAKTURERADE KOSTNADER',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag, momsfria 35 FAKTURERADE KOSTNADER',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3500',
account_name: 'Fakturerade kostnader (gruppkonto)',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3510',
account_name: 'Fakturerat emballage',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Kostnader for emballage som vidarefaktureras till kunder.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3511',
account_name: 'Fakturerat emballage',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerat emballage',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3518',
account_name: 'Returnerat emballage',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Returnerat emballage',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3520',
account_name: 'Fakturerade frakter',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade frakter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3521',
account_name: 'Fakturerade frakter, EU-land',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fraktkostnader som vidarefaktureras till kunder i andra EU-lander.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3522',
account_name: 'Fakturerade frakter, export',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fraktkostnader som vidarefaktureras till kunder utanfor EU. Momsfritt.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3530',
account_name: 'Fakturerade tull- och speditionskostnader m.m.',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade tull- och speditionskostnader m.m.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3540',
account_name: 'Faktureringsavgifter',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Faktureringsavgifter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3541',
account_name: 'Faktureringsavgifter, EU-land',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Faktureringsavgifter, EU-land',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3542',
account_name: 'Faktureringsavgifter, export',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Faktureringsavgifter, export',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3550',
account_name: 'Fakturerade resekostnader',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade resekostnader',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3560',
account_name: 'Fakturerade kostnader till koncernföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till koncernföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3561',
account_name: 'Fakturerade kostnader till moderföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till moderföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3562',
account_name: 'Fakturerade kostnader till dotterföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till dotterföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3563',
account_name: 'Fakturerade kostnader till andra koncernföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till andra koncernföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3570',
account_name: 'Fakturerade kostnader till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3590',
account_name: 'Övriga fakturerade kostnader 36 RÖRELSENS SIDOINTÄKTER',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga fakturerade kostnader 36 RÖRELSENS SIDOINTÄKTER',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3600',
account_name: 'Rörelsens sidointäkter (gruppkonto)',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Rörelsens sidointäkter (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3610',
account_name: 'Försäljning av material',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av material',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3611',
account_name: 'Försäljning av råmaterial',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av råmaterial',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3612',
account_name: 'Försäljning av skrot',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av skrot',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3613',
account_name: 'Försäljning av förbrukningsmaterial',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av förbrukningsmaterial',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3619',
account_name: 'Försäljning av övrigt material',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av övrigt material',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3620',
account_name: 'Tillfällig uthyrning av personal',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Tillfällig uthyrning av personal',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3630',
account_name: 'Tillfällig uthyrning av transportmedel',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Tillfällig uthyrning av transportmedel',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3670',
account_name: 'Intäkter från värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3671',
account_name: 'Försäljning av värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3672',
account_name: 'Utdelning från värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Utdelning från värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3679',
account_name: 'Övriga intäkter från värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga intäkter från värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3680',
account_name: 'Management fees',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Management fees',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3690',
account_name: 'Övriga sidointäkter 37 INTÄKTSKORRIGERINGAR',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga sidointäkter 37 INTÄKTSKORRIGERINGAR',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3700',
account_name: 'Intäktskorrigeringar (gruppkonto)',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Intäktskorrigeringar (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3710',
account_name: 'Ofördelade intäktsreduktioner',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Ofördelade intäktsreduktioner',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3730',
account_name: 'Lämnade rabatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Lämnade rabatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3731',
account_name: 'Lämnade kassarabatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Lämnade kassarabatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3732',
account_name: 'Lämnade mängdrabatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Lämnade mängdrabatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3740',
account_name: 'Öres- och kronutjämning',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Oreskillnad som uppstar vid avrundning av betalningar (oret).',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3750',
account_name: 'Punktskatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Punktskatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3751',
account_name: 'Intäktsförda punktskatter (kreditkonto)',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäktsförda punktskatter (kreditkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3752',
account_name: 'Skuldförda punktskatter (debetkonto)',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Skuldförda punktskatter (debetkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3790',
account_name: 'Övriga intäktskorrigeringar 38 AKTIVERAT ARBETE FÖR EGEN RÄKNING',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Övriga intäktskorrigeringar 38 AKTIVERAT ARBETE FÖR EGEN RÄKNING',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3800',
account_name: 'Aktiverat arbete för egen räkning (gruppkonto)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete för egen räkning (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3840',
account_name: 'Aktiverat arbete (material)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete (material)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3850',
account_name: 'Aktiverat arbete (omkostnader)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete (omkostnader)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3870',
account_name: 'Aktiverat arbete (personal) 39 ÖVRIGA RÖRELSEINTÄKTER',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete (personal) 39 ÖVRIGA RÖRELSEINTÄKTER',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3900',
account_name: 'Övriga rörelseintäkter (gruppkonto)',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Andra intakter som inte hor till karnverksamheten, t.ex. uthyrning av lokal.',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3910',
account_name: 'Hyres- och arrendeintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intakter fran uthyrning av lokaler, mark eller annan egendom.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3911',
account_name: 'Hyresintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Hyresintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3912',
account_name: 'Arrendeintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Arrendeintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3913',
account_name: 'Frivilligt momspliktiga hyresintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Frivilligt momspliktiga hyresintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3914',
account_name: 'Övriga momspliktiga hyresintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga momspliktiga hyresintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3920',
account_name: 'Provisionsintäkter, licensintäkter och royalties',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Provisionsintäkter, licensintäkter och royalties',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3921',
account_name: 'Provisionsintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Provisionsintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3922',
account_name: 'Licensintäkter och royalties',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Licensintäkter och royalties',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3925',
account_name: 'Franchiseintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Franchiseintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3940',
account_name: 'Orealiserade negativa/positiva värdeförändringar på säkringsinstrument',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Orealiserade negativa/positiva värdeförändringar på säkringsinstrument',
sru_code: '7310',
k2_excluded: true,
},
{
account_number: '3950',
account_name: 'Återvunna, tidigare avskrivna kundfordringar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Återvunna, tidigare avskrivna kundfordringar',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3960',
account_name: 'Valutakursvinster på fordringar och skulder av rörelsekaraktär',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinster som uppstar vid valutavaxling eller betalningar i utlandsk valuta.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3970',
account_name: 'Vinst vid avyttring av immateriella och materiella anläggningstillgångar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid forsaljning av anlaggningstillgangar, t.ex. maskiner eller inventarier.',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3971',
account_name: 'Vinst vid avyttring av immateriella anläggningstillgångar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid avyttring av immateriella anläggningstillgångar',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3972',
account_name: 'Vinst vid avyttring av byggnader och mark',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid avyttring av byggnader och mark',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3973',
account_name: 'Vinst vid avyttring av maskiner och inventarier',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid avyttring av maskiner och inventarier',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3980',
account_name: 'Erhållna offentliga bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna offentliga bidrag',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3981',
account_name: 'Erhållna EU-bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna EU-bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3985',
account_name: 'Erhållna statliga bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna statliga bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3987',
account_name: 'Erhållna kommunala bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna kommunala bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3988',
account_name: 'Erhållna offentliga bidrag för personal',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna offentliga bidrag för personal',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3989',
account_name: 'Övriga erhållna offentliga bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga erhållna offentliga bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3990',
account_name: 'Övriga ersättningar, bidrag och intäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Diverse andra rorelseintakter som inte passar i ovriga kategorier.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3991',
account_name: 'Konfliktersättning',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Konfliktersättning',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3992',
account_name: 'Erhållna skadestånd',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna skadestånd',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3993',
account_name: 'Erhållna donationer och gåvor',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna donationer och gåvor',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3994',
account_name: 'Försäkringsersättningar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäkringsersättningar',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3995',
account_name: 'Erhållet ackord på skulder av rörelsekaraktär',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållet ackord på skulder av rörelsekaraktär',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3996',
account_name: 'Erhållna reklambidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna reklambidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3997',
account_name: 'Sjuklöneersättning',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Sjuklöneersättning',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3998',
account_name: 'Återbäring av överskott från försäkringsföretag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Återbäring av överskott från försäkringsföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3999',
account_name: 'Övriga rörelseintäkter 40 INKÖP AV HANDELSVAROR',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga rörelseintäkter 40 INKÖP AV HANDELSVAROR',
sru_code: '7310',
k2_excluded: false,
},
]
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