sax3l/accounted
3
0
Fork 0
Code Issues 1 Pull Requests Actions Packages Projects Releases Wiki Activity
Files
46c0b72ab0dc555d40cde0b9322224712c055ee9
accounted/lib/bookkeeping/bas-data/class-6-other-external.ts
T
Jakob WennbergandClaude Sonnet 5 ec27228a8e style: remove em/en dashes repo-wide, add CLAUDE.md rule against them (#890) 
Em dashes (—) and en dashes (–) had spread across comments, docs, tests,
and a few UI strings, reading as AI-generated boilerplate rather than
house style. Replaced each with punctuation matching its context: colon
for explanatory clauses, comma for asides, plain hyphen for numeric/legal
ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for
paired-dash asides. messages/en.json and messages/sv.json were fixed by
hand together to keep sv/en in sync.

Left untouched where the dash is the functional subject rather than
decorative punctuation: date-range-parser.ts's separator regex,
charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE
encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the
agent system-prompt files that already instruct against em dashes, and
a golden iXBRL test fixture compared byte-for-byte.

Also fixes two bugs surfaced along the way: an off-by-one in
ApiKeysPanel's scope-label split (a leftover from an earlier partial
pass), and a charset-repair test that had lost the literal en-dash it
exists to verify.

Regenerated the agent atom seed migration (skills:generate) since 27
SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes,
with an explicit carve-out for the functional-dash cases above.

Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
2026-07-04 15:58:06 +02:00

1160 lines
30 KiB
TypeScript
Raw Blame History

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,
},
]
Reference in New Issue View Git Blame Copy Permalink