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accounted/lib/bookkeeping/bas-data/class-6-other-external.ts
T
MattssonandClaude Opus 4.7 5725c25bf1 Logs/improved logging (#398) 
* feat(mcp): add create_transactions tool with /pending approval gate

New MCP tool gnubok_create_transactions stages 1–10 transactions per call
as pending_operations of type create_transaction (risk: medium). Each item
becomes its own card on /pending; on confirm, the executor inserts the row
into transactions with import_source='mcp' so MCP-staged ingestion is
distinguishable from PSD2 sync. Designed for skill workflows that pull
external data (e.g., Airtable) and want the user to gate the writes.

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

* fix(bas): strip concatenated group headers from corrupted account names

A chart-data import bug had glued the next group's header onto the last
account in each preceding group across all eight bas-data class files
(e.g. account 2670 read "Utgående moms på försäljning inom EU, OSS 27
PERSONALENS SKATTER, AVGIFTER OCH LÖNEAVDRAG"). The corrupted names
surface in transaction dropdowns, ledgers, SIE exports and årsredovisning,
and risk VAT miscategorization on the OSS (2670) and blandad-verksamhet
(6999) accounts specifically.

- Cleans 69 account_name and 64 description fields across class-1..8 files
- Adds a regression test asserting no name contains a concatenated header
- Ships an idempotent safety-net migration that updates already-seeded
  chart_of_accounts rows, gated on the corrupted string so user
  customizations are preserved

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

* feat(errors): add structured error codes and handling for various operations

- Introduced a new structured error registry in `structured-errors.ts` to standardize error handling across the application.
- Added Swedish and English messages for various error scenarios, including validation, authorization, and bookkeeping errors.
- Implemented a client-side error toast in `use-error-toast.ts` to display user-friendly error messages with remediation hints.
- Created a wrapper for recording operation outcomes in `record-operation.ts`, enhancing audit capabilities for operations.
- Developed a provider call wrapper in `with-provider-call.ts` to handle external HTTP calls with structured logging and error mapping.
- Added a new SQL migration to extend the processing history with new event types and aggregate types for better operational telemetry.

* Refactor supplier API routes to use context-based logging and error handling

- Replaced direct Supabase client usage in GET and POST routes with context-based approach using `withRouteContext`.
- Enhanced error handling to provide structured error responses for supplier creation and listing.
- Updated logging to include request IDs for better traceability.
- Introduced new error codes for supplier-related operations.
- Refactored tax deadlines cron job to utilize context and improved error handling.
- Updated ESLint configuration to enforce logging practices across API and lib directories.
- Enhanced arcim migration extension with structured error handling and logging.
- Added classification for provider errors to improve user-facing error messages.
- Introduced request ID in extension context for better log correlation.

* fix(route-context): update DynamicParams type for improved type safety in route handlers

* feat(transactions): add 'create_transaction' operation to PendingOperationType

* fix(route): ensure companyId is non-nullable in loadAndDeriveAbsence function

* fix(route-context): ensure companyId is always non-null by short-circuiting with COMPANY_CONTEXT_MISSING

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-06 11:12:02 +02:00

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import type { BASReferenceAccount } from '../bas-reference'
export const CLASS_6_ACCOUNTS: BASReferenceAccount[] = [
{
account_number: '6000',
account_name: 'Övriga försäljningskostnader (gruppkonto)',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga försäljningskostnader (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6010',
account_name: 'Kataloger, prislistor m.m.',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kataloger, prislistor m.m.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6020',
account_name: 'Egna facktidskrifter',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Egna facktidskrifter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6030',
account_name: 'Speciella orderkostnader',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Speciella orderkostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6040',
account_name: 'Kontokortsavgifter',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kontokortsavgifter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6050',
account_name: 'Försäljningsprovisioner',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Försäljningsprovisioner',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6055',
account_name: 'Franchisekostnader',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Franchisekostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6059',
account_name: 'Övriga försäljningsprovisionskostnader',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga försäljningsprovisionskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6060',
account_name: 'Kreditförsäljningskostnader',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kreditförsäljningskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6061',
account_name: 'Kreditupplysning',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kreditupplysning',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6062',
account_name: 'Inkasso och KFM-avgifter',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inkasso och KFM-avgifter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6063',
account_name: 'Kreditförsäkringspremier',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kreditförsäkringspremier',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6064',
account_name: 'Factoringavgifter',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Factoringavgifter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6069',
account_name: 'Övriga kreditförsäljningskostnader',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga kreditförsäljningskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6070',
account_name: 'Representation',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Representation',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6071',
account_name: 'Representation, avdragsgill',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Avdragsgill representation vid affarsrelaterade maltider och evenemang (max 300 kr/person).',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6072',
account_name: 'Representation, ej avdragsgill',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Representation som överstiger avdragsgilla beloppet. Inte skattemässigt avdragsgill.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6080',
account_name: 'Bankgarantier',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Bankgarantier',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6090',
account_name: 'Övriga försäljningskostnader',
account_class: 6,
account_group: '60',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga försäljningskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6100',
account_name: 'Kontorsmateriel och trycksaker (gruppkonto)',
account_class: 6,
account_group: '61',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kontorsmateriel och trycksaker (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6110',
account_name: 'Kontorsmateriel',
account_class: 6,
account_group: '61',
account_type: 'expense',
normal_balance: 'debit',
description: 'Pennor, papper, toner, USB-minnen och övriga kontorsförnödenheter.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6150',
account_name: 'Trycksaker',
account_class: 6,
account_group: '61',
account_type: 'expense',
normal_balance: 'debit',
description: 'Trycksaker för internt bruk, t.ex. blanketter och formulär.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6200',
account_name: 'Tele, data och post (gruppkonto)',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Tele, data och post (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6210',
account_name: 'Telekommunikation',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Telekommunikation',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6211',
account_name: 'Fast telefoni',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnad för fast telefoni och telefonabonnemang.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6212',
account_name: 'Mobiltelefon',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Mobilabonnemang och samtalskostnader för företagets mobiler.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6219',
account_name: 'Övriga kostnader för telekommunikation',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga kostnader för telekommunikation',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6230',
account_name: 'Datakommunikation',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Bredband, internetabonnemang, domäner, hosting och molntjänster.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6250',
account_name: 'Porto',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Porto, frimärken och kostnader för postutskick.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6290',
account_name: 'Övriga tele-, data- och postkostnader',
account_class: 6,
account_group: '62',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga tele-, data- och postkostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6300',
account_name: 'Företagsförsäkringar och övriga riskkostnader (gruppkonto)',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Företagsförsäkringar och övriga riskkostnader (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6310',
account_name: 'Företagsförsäkringar',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Premiekostnader för företagets försäkringar, t.ex. ansvars- och egendomsförsäkring.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6320',
account_name: 'Självrisker vid skada',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Självrisker vid skada',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6330',
account_name: 'Förluster i pågående arbeten',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Förluster i pågående arbeten',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6340',
account_name: 'Lämnade skadestånd',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Lämnade skadestånd',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6341',
account_name: 'Lämnade skadestånd, avdragsgilla',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Lämnade skadestånd, avdragsgilla',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6342',
account_name: 'Lämnade skadestånd, ej avdragsgilla',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Lämnade skadestånd, ej avdragsgilla',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6350',
account_name: 'Förluster på kundfordringar',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Förluster på kundfordringar',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6351',
account_name: 'Konstaterade förluster på kundfordringar',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Konstaterade förluster på kundfordringar',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6352',
account_name: 'Befarade förluster på kundfordringar',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Befarade förluster på kundfordringar',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6360',
account_name: 'Garantikostnader',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnader för garantier och garantiavsättningar.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6361',
account_name: 'Förändring av garantiavsättning',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Förändring av garantiavsättning',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6362',
account_name: 'Faktiska garantikostnader',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Faktiska garantikostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6370',
account_name: 'Kostnader för bevakning och larm',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnader för bevakning och larm',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6380',
account_name: 'Förluster på övriga kortfristiga fordringar',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Förluster på övriga kortfristiga fordringar',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6390',
account_name: 'Övriga riskkostnader',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga riskkostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6391',
account_name: 'Övriga riskkostnader, avdragsgilla',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga riskkostnader, avdragsgilla',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6392',
account_name: 'Övriga riskkostnader, ej avdragsgilla',
account_class: 6,
account_group: '63',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga riskkostnader, ej avdragsgilla',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6400',
account_name: 'Förvaltningskostnader (gruppkonto)',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Förvaltningskostnader (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6420',
account_name: 'Ersättningar till revisor',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Ersättningar till revisor',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6421',
account_name: 'Revision',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Revision',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6422',
account_name: 'Revisonsverksamhet utöver revision',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Revisonsverksamhet utöver revision',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6423',
account_name: 'Skatterådgivning – revisor',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Skatterådgivning – revisor',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6424',
account_name: 'Övriga tjänster – revisor',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga tjänster – revisor',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6430',
account_name: 'Management fees',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Management fees',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6440',
account_name: 'Årsredovisning och delårsrapporter',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Årsredovisning och delårsrapporter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6450',
account_name: 'Bolagsstämma/års- eller föreningsstämma',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Bolagsstämma/års- eller föreningsstämma',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6490',
account_name: 'Övriga förvaltningskostnader',
account_class: 6,
account_group: '64',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga förvaltningskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6500',
account_name: 'Övriga externa tjänster (gruppkonto)',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga externa tjänster (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6510',
account_name: 'Mätningskostnader',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnader för mätning och besiktning.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6520',
account_name: 'Ritnings- och kopieringskostnader',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Ritnings- och kopieringskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6530',
account_name: 'Redovisningstjänster',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Avgifter till bokföringsbyrå eller redovisningskonsult.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6540',
account_name: 'IT-tjänster',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnader för extern IT-support, konsultation och drifttjänster.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6550',
account_name: 'Konsultarvoden',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Arvode till externa konsulter för rådgivning och specialisttjänster.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6551',
account_name: 'Arkitekttjänster',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Arkitekttjänster',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6552',
account_name: 'Teknisk provning och analys',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Teknisk provning och analys',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6553',
account_name: 'Tekniska konsulttjänster',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Tekniska konsulttjänster',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6554',
account_name: 'Finansiell- och övrig ekonomisk rådgivning',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Finansiell- och övrig ekonomisk rådgivning',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6555',
account_name: 'Skatterådgivning inkl. insolvens- och konkursförv.',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Skatterådgivning inkl. insolvens- och konkursförv.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6556',
account_name: 'Köpta tjänster avseende forskning och utveckling',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Köpta tjänster avseende forskning och utveckling',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6559',
account_name: 'Övriga konsultarvoden',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga konsultarvoden',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6560',
account_name: 'Serviceavgifter till branschorganisationer',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Serviceavtal och underhållskostnader för utrustning och system.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6570',
account_name: 'Bankkostnader',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Avgifter för banktjänster, betalförmedling, Swish och kortinlösen.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6580',
account_name: 'Advokat- och rättegångskostnader',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Advokat- och rättegångskostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6590',
account_name: 'Övriga externa tjänster',
account_class: 6,
account_group: '65',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga externa tjänster',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6700',
account_name: 'Särskilt för ideella föreningar och stiftelser (gruppkonto)',
account_class: 6,
account_group: '67',
account_type: 'expense',
normal_balance: 'debit',
description: 'Särskilt för ideella föreningar och stiftelser (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6710',
account_name: 'Lämnade bidrag',
account_class: 6,
account_group: '67',
account_type: 'expense',
normal_balance: 'debit',
description: 'Lämnade bidrag',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6800',
account_name: 'Inhyrd personal (gruppkonto)',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd personal (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6810',
account_name: 'Inhyrd produktionspersonal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd produktionspersonal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6820',
account_name: 'Inhyrd lagerpersonal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd lagerpersonal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6830',
account_name: 'Inhyrd transportpersonal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd transportpersonal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6840',
account_name: 'Inhyrd kontors- och ekonomipersonal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd kontors- och ekonomipersonal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6850',
account_name: 'Inhyrd IT-personal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd IT-personal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6860',
account_name: 'Inhyrd marknads- och försäljningspersonal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd marknads- och försäljningspersonal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6870',
account_name: 'Inhyrd restaurang- och butikspersonal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrd restaurang- och butikspersonal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6880',
account_name: 'Inhyrda företagsledare',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Inhyrda företagsledare',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6890',
account_name: 'Övrig inhyrd personal',
account_class: 6,
account_group: '68',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övrig inhyrd personal',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6900',
account_name: 'Övriga externa kostnader (gruppkonto)',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga externa kostnader (gruppkonto)',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6910',
account_name: 'Licensavgifter och royalties',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Licensavgifter och royalties',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6920',
account_name: 'Kostnader för egna patent',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnader för egna patent',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6930',
account_name: 'Kostnader för varumärken m.m.',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kostnader för varumärken m.m.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6940',
account_name: 'Kontroll-, provnings- och stämpelavgifter',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Kontroll-, provnings- och stämpelavgifter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6950',
account_name: 'Tillsynsavgifter myndigheter',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Tillsynsavgifter myndigheter',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6970',
account_name: 'Tidningar, facklitteratur, m.m.',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Prenumerationer på tidningar, tidskrifter och branschpublikationer.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6980',
account_name: 'Föreningsavgifter',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Avgifter till foreningar och branschorganisationer.',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6981',
account_name: 'Föreningsavgifter, avdragsgilla',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Föreningsavgifter, avdragsgilla',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6982',
account_name: 'Föreningsavgifter, ej avdragsgilla',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Föreningsavgifter, ej avdragsgilla',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6990',
account_name: 'Övriga externa kostnader',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Övriga externa kostnader',
sru_code: '7321',
k2_excluded: false,
},
{
account_number: '6991',
account_name: 'Övriga externa kostnader, avdragsgilla',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Diverse externa kostnader som inte passar in under andra konton men är avdragsgilla.',
sru_code: '7330',
k2_excluded: false,
},
{
account_number: '6992',
account_name: 'Övriga externa kostnader, ej avdragsgilla',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Externa kostnader som inte är skattemässigt avdragsgilla, t.ex. böter och förseningsavgifter.',
sru_code: '7330',
k2_excluded: false,
},
{
account_number: '6993',
account_name: 'Lämnade bidrag och gåvor',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Lämnade bidrag och gåvor',
sru_code: '7330',
k2_excluded: false,
},
{
account_number: '6996',
account_name: 'Betald utländsk inkomstskatt',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Betald utländsk inkomstskatt',
sru_code: '7330',
k2_excluded: false,
},
{
account_number: '6997',
account_name: 'Obetald utländsk inkomstskatt',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Obetald utländsk inkomstskatt',
sru_code: '7330',
k2_excluded: false,
},
{
account_number: '6998',
account_name: 'Utländsk moms',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Utländsk moms',
sru_code: '7330',
k2_excluded: false,
},
{
account_number: '6999',
account_name: 'Ingående moms, blandad verksamhet',
account_class: 6,
account_group: '69',
account_type: 'expense',
normal_balance: 'debit',
description: 'Ingående moms, blandad verksamhet',
sru_code: '7330',
k2_excluded: false,
},
]
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