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b9a2ce522b33ecb09b38aa8b60a2b7860a69e121
accounted/lib/bookkeeping/bas-data/class-2-equity-liabilities.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

2920 lines
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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: false,
},
{
account_number: '2090',
account_name: 'Fritt eget kapital',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Fritt eget kapital',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2091',
account_name: 'Balanserad vinst eller förlust',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'debit',
description: 'Ackumulerade vinster eller förluster från tidigare är som inte delats ut.',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2092',
account_name: 'Mottagna/lämnade koncernbidrag',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Mottagna/lämnade koncernbidrag',
sru_code: '7221',
k2_excluded: true,
},
{
account_number: '2093',
account_name: 'Erhållna aktieägartillskott',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Tillskott från aktieägare som inte är lån, ökar fritt eget kapital.',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2094',
account_name: 'Egna aktier',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Egna aktier',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2095',
account_name: 'Fusionsresultat',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Fusionsresultat',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2096',
account_name: 'Fond för verkligt värde',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Fond för verkligt värde',
sru_code: '7221',
k2_excluded: true,
},
{
account_number: '2097',
account_name: 'Fri överkursfond',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: 'Fri överkursfond',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2098',
account_name: 'Vinst eller förlust från föregående år',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: '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',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2022',
account_name: '2123 Periodiseringsfond',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: '2123 Periodiseringsfond',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2024',
account_name: '2125 Periodiseringsfond',
account_class: 2,
account_group: '20',
account_type: 'equity',
normal_balance: 'credit',
description: '2125 Periodiseringsfond',
sru_code: '7221',
k2_excluded: false,
},
{
account_number: '2130',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2131',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2132',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2133',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2134',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2135',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2136',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2137',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2139',
account_name: 'Periodiseringsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Periodiseringsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2150',
account_name: 'Ackumulerade överavskrivningar',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Skattemässiga överavskrivningar på inventarier utöver plan (periodiseringsfond).',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2151',
account_name: 'Ackumulerade överavskrivningar på immateriella anläggningstillgångar',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ackumulerade överavskrivningar på immateriella anläggningstillgångar',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2152',
account_name: 'Ackumulerade överavskrivningar på byggnader och markanläggningar',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ackumulerade överavskrivningar på byggnader och markanläggningar',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2153',
account_name: 'Ackumulerade överavskrivningar på maskiner respektive inventarier',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ackumulerade överavskrivningar på maskiner respektive inventarier',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2160',
account_name: 'Ersättningsfond',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ersättningsfond',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2161',
account_name: 'Ersättningsfond maskiner och inventarier',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ersättningsfond maskiner och inventarier',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2162',
account_name: 'Ersättningsfond byggnader och markanläggningar',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ersättningsfond byggnader och markanläggningar',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2164',
account_name: 'Ersättningsfond för djurlager i jordbruk och renskötsel',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Ersättningsfond för djurlager i jordbruk och renskötsel',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2190',
account_name: 'Övriga obeskattade reserver',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Övriga obeskattade reserver',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2196',
account_name: 'Lagerreserv',
account_class: 2,
account_group: '21',
account_type: 'untaxed_reserves',
normal_balance: 'credit',
description: 'Lagerreserv',
sru_code: '7230',
k2_excluded: false,
},
{
account_number: '2199',
account_name: 'Övriga obeskattade reserver',
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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