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accounted/lib/bookkeeping/bas-data/class-2-equity-liabilities.ts
T
MattssonandClaude Opus 4.7 9e0b89ee7e Bug/baskontoplan numbers (#463) 
* feat(settings): add option for company name position in invoice PDF

* feat(migrations): add backfill for VAT account labels to correct bad seed data

* feat(migrations): add backfill for VAT account labels to correct bad seed data

* fix(ui): improve accessibility for company name position toggle in PDF settings

* fix(bookkeeping): align BAS 2026 reference data with official PDF

Reconciled lib/bookkeeping/bas-data/ against the BAS 2026 v1.1 official
chart (1286 accounts). All real discrepancies fixed:

- 2089 Fond för utvecklingsutgifter: k2_excluded → true
- 8417 Räntekostnader för dold räntekompensation: k2_excluded → true
- 1250, 1260 renamed to "(Fritt konto för Inventarier, verktyg och
  installationer)" — BAS 2026 freed these slots
- Periodiseringsfond 2120-2139: added year suffixes (2120 = "...2020"
  etc.) and added 8 missing accounts (2121-2127, 2129) for years
  2019, 2021-2027. Dropped phantom 2022/2024 prior-parser garbage.
- 4075-4078: EUland → EU-land
- 8411: förlagsoch → förlags- och

Verified: 1282 of 1286 PDF accounts match exactly after edits (remaining
4 are PDF-parser artifacts, not real data). Build clean.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(migrations): backfill BAS 2026 account labels in chart_of_accounts

Companion to the TS reference fix. Updates existing companies' rows where
they still carry seed-data typos or generic names that don't match BAS 2026:

- 4075-4078: EUland → EU-land (hyphenation)
- 8411: förlagsoch → förlags- och (hyphenation)
- 2120, 2130-2137, 2139: rename "Periodiseringsfond" (generic, no year) to
  the BAS 2026 canonical name with year suffix

Defensive: every WHERE clause matches an EXACT current value. Rows that
have been manually renamed by users — including those with a wrong year
that may reference legacy fonds from an earlier BAS numbering cycle — are
left untouched. No row is deleted.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(migrations): fix wrong-year labels on Periodiseringsfond accounts

Follow-up to 20260513140000. The first backfill only renamed accounts whose
name was the generic "Periodiseringsfond" (no year). Many customers were
seeded from an older BAS numbering cycle where 2126 = "2016", 2127 = "2017",
etc. — BAS 2026 reuses those account numbers for years 2026/2027.

This migration aligns the year tag with the BAS 2026 meaning of each
account number across 2120-2127, 2129, 2130-2137, 2139. Only rows whose
name still starts with "Periodiseringsfond" are touched — customers who
renamed the account to something custom keep their name.

Verified on staging: all 18 accounts now carry BAS 2026 canonical names.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(data): update account names and descriptions for clarity and consistency

* fix(migrations): backfill account names for BAS 2026 freed accounts and refine Periodiseringsfond name matching

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-13 11:54:06 +02:00

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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: true,
},
{
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: 'Föregående års resultat innan det fördelats till balanserat resultat eller utdelning.',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2099',
account_name: 'Årets resultat',
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 2020',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2020',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2121',
account_name: 'Periodiseringsfond 2021',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2021',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2122',
account_name: 'Periodiseringsfond 2022',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2022',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2123',
account_name: 'Periodiseringsfond 2023',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2023',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2124',
account_name: 'Periodiseringsfond 2024',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2024',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2125',
account_name: 'Periodiseringsfond 2025',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2025',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2126',
account_name: 'Periodiseringsfond 2026',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2026',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2127',
account_name: 'Periodiseringsfond 2027',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2027',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2129',
account_name: 'Periodiseringsfond 2019',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2019',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2130',
account_name: 'Periodiseringsfond 2020 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2020 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2131',
account_name: 'Periodiseringsfond 2021 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2021 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2132',
account_name: 'Periodiseringsfond 2022 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2022 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2133',
account_name: 'Periodiseringsfond 2023 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2023 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2134',
account_name: 'Periodiseringsfond 2024 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2024 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2135',
account_name: 'Periodiseringsfond 2025 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2025 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2136',
account_name: 'Periodiseringsfond 2026 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2026 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2137',
account_name: 'Periodiseringsfond 2027 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2027 – nr 2',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2139',
account_name: 'Periodiseringsfond 2019 – nr 2',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond avsatt taxeringsår 2019 – nr 2',
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',
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: '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',
account_class: 2,
account_group: '22',
account_type: 'liability',
normal_balance: 'credit',
description: 'Övriga avsättningar',
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',
account_class: 2,
account_group: '23',
account_type: 'liability',
normal_balance: 'credit',
description: 'Övriga långfristiga skulder',
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',
account_class: 2,
account_group: '24',
account_type: 'liability',
normal_balance: 'credit',
description: 'Andra övriga kortfristiga skulder',
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',
account_class: 2,
account_group: '25',
account_type: 'liability',
normal_balance: 'credit',
description: 'Betald F-skatt',
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',
account_class: 2,
account_group: '26',
account_type: 'liability',
normal_balance: 'credit',
description: 'Utgående moms på försäljning inom EU, OSS',
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',
account_class: 2,
account_group: '27',
account_type: 'liability',
normal_balance: 'credit',
description: 'Övriga löneavdrag',
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',
account_class: 2,
account_group: '28',
account_type: 'liability',
normal_balance: 'credit',
description: 'Övriga kortfristiga skulder',
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',
account_class: 2,
account_group: '29',
account_type: 'liability',
normal_balance: 'credit',
description: 'OBS-konto',
sru_code: '7231',
k2_excluded: false,
},
]
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