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Company Code G/L Account Short Text
DE01 1000 Real estate
DE01 1010 Depreciation - land
DE01 000 !uildin"s
DE01 010 AD# - !uildin"s
DE01 $000 !uild" %mpro&ements
DE01 $010 AD# -'uildin" impr&(DE01 11000 )achinery and e*uip(
DE01 11010 AD#-mach(/e*uipment
DE01 1+000 Lo,alueAssets.)ach
DE01 1+010 Dep(l&a machines
DE01 +000 Assets under constr(
DE01 +010 AD# - AuCs
DE01 +000 D# - tan"i'le assets
DE01 +010 D# input tax clr"
DE01 +100 Cap(d,n pyts-tan(ast
DE01 ++00 Clr" capitali2ed D#sDE01 3000 4ixtures 5 6ttin"s
DE01 3010 AD# - 6xts/6tt"s
DE01 000 LA .6xts/6tt"s
DE01 010 AD#-LA .6xs/7tt"s
DE01 80100 Su'scri'ed cap(stoc9
DE01 80+00 :nsu'sc( cap( stoc9
DE01 81100 Cap('us(startup csts
DE01 81110 Amort(cap(start up
DE01 81+00 Cap( expansion costs
DE01 81+10 Amort(cap(expan(csts
DE01 8+100 4ranchises
DE01 8+110 AA) - 4ranchises
DE01 8++00 %ndus(property ri"ht
DE01 8++10 Amort(ind(prop(r"hts
DE01 8+00 Computer so7t,are
DE01 8+10 AD# - So7t,are
DE01 8+$00 Licenses
DE01 8+$10 Amorti2ation - licen
DE01 8+800 Good,ill
DE01 8+810 Amort-"ood,ill
DE01 8+00 Do,n pyts-int(assets
DE01 8+0 %nput tx clr" intan(
DE01 8+00 Cap(d,n pyts in(asts
DE01 8+10 Dep(d,n pyts(int(ast
DE01 8+0 Clr" cap(D#s-intan"(
DE01 8$000 %n&estments
DE01 88000 Securities 7xd assts
DE01 88010 4ixed int(securities
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DE01 <100 4rei"ht pro&ision ))
DE01 <+00 Customs pro&ision-))
DE01 <00 Deli&ery costs pro&i
DE01 <$00 !onus pro&ision ))
DE01 <00 =ther pro&isions
DE01 3100 Corp(inc(tax pro&(
DE01 3+00 #ro&(cap("ains taxDE01 300 4or(,ith/tax pro&is(
DE01 3$00 #ro&(oth(taxes
DE01 3800 Corporation tax pro&
DE01 3<00 #ro&(de7erred taxes
DE01 300 =ther tax pro&isions
DE01 1000 De7erred tax accrual
DE01 8000 Discounts
DE01 000 Accrued %ncome
DE01 000 De7erred income
DE01 100000 Cash Des9DE01 108000 Cash - 7rei"ht
DE01 110000 Chec9in" account
DE01 11000+ Ch9" acct .payments
DE01 110008 Ch9" acct .interim
DE01 11000 Ch9" acct .cust(rct
DE01 11100 !an9 1 .domestic
DE01 11101 !an9 1 chec9s pay'le
DE01 1110+ !an9 1.dom('9 t7rs
DE01 1110 !an9 1.7"n trans7s
DE01 1110$ !an9 1 .aut(de'it
DE01 11108 !an9 1 .interim
DE01 1110< !an9 1 .promissory
DE01 11103 !an9 1 .disc('/ex(
DE01 1110 !an9 1 .chec9s recd
DE01 1110 !an9 1.cust(rects
DE01 11110 !an9 1 ."uars recd
DE01 11111 !an9 1 .curr('/ex
DE01 1111+ !an9 1 .'/ex( colln
DE01 1111 Rec(7xd-term deposit
DE01 1111$ Lia'(7xd-term depos(
DE01 11118 Rec( dep(at notice
DE01 1111< Lia'( dep(at(not(
DE01 11113 Commerc(paper rec(
DE01 1111 #aya'les-comm( paper
DE01 11180 !an9 1 7or"n curr(A
DE01 11188 !an91.7"n curr(set(
DE01 111<0 !an9 1 7or"n curr(!
DE01 111<8 !an91.7"n curr(set(
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DE01 11+00 !an9 + .domestic
DE01 11+01 !an9 + .chec9s p'le
DE01 11+0+ !an9 + .dom(t7rs
DE01 11+0 !an9 + .7or"n t7rs
DE01 11+0$ !an9 + .aut( de'it
DE01 11+08 !an9 + .interim pt"
DE01 11+0< !an9+ .promis( noteDE01 11+03 !an9 + '/ex(cont(l'y
DE01 11+0 !an9 + chec9s recd
DE01 11+0 !an9 + .cust( payt
DE01 11+10 !an9 + ."uarantees
DE01 11+11 !an9+ .cnt 'ill pay
DE01 11+1+ !an9 + .collection
DE01 11+1 !an9 + .6xed-term
DE01 11$000 4orei"n 'an9 1
DE01 118000 4orei"n 'an9 +
DE01 1+8000 !ill o7 ex(redisc'leDE01 1+<000 !ill o7 ex(non-red'e
DE01 11000 Stoc9 in a;liates
DE01 1<000 =ther securities
DE01 13000 =,n shares
DE01 1$0000 Recei&a'les - domes(
DE01 1$0010 Recei&a'les-dom(=TA
DE01 1$00+0 Dom(rec'les > 1 year
DE01 1$00 !A ad?(dom(rec'les
DE01 1$00 Ad?(acct dom(rec'les
DE01 1$1000 4orei"n recei&a'les
DE01 1$1010 4"n rec'les =TA
DE01 1$10+0 4"n rec'les > 1 year
DE01 1$10 !A ad?(7orei"n rc'ls
DE01 1$10 Ad?(acct 7"n rec'les
DE01 1$+000 %nterest recei&a'les
DE01 1$+100 Rec(acct-recei&a'les
DE01 1$+1 Recon(acct ad?(acct
DE01 1$++00 Rec(acct-repayments
DE01 1$++10 al(ad?(oth(recei&(
DE01 1$++80 AR-loan repaymnt(@1
DE01 1$++88 AR-repayments/sales
DE01 1$+00 Rec(acct-int(recei&(
DE01 1$+80 %nterest recei&a'les
DE01 1$+$00 Rec(acct-disc(rec(
DE01 1$+$80 AR-discounts @1
DE01 1$+800 Rec(acct-oth(recei&(
DE01 1$+<00 Rec(acct(-payt ad?(
DE01 1$+300 Rec(acct-loan payts
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DE01 1$+380 Loan payment o'li"(
DE01 1$+00 Rec(acct-premiums
DE01 1$+80 #remium
DE01 1$100 endors ,(de'('als
DE01 1$+00 Cust(ad?(n(rl ex(di7
DE01 1$$0 !A ad?( a;l( rc'ls
DE01 1$80 !A ad?( assoc( rc'lsDE01 180100 Recei&( 7rom partn(
DE01 180+00 Loans to sta
DE01 18000 Ad&ances-salar/,a"es
DE01 180$00 Trip costs - ad&ance
DE01 180$80 Tra&el ExpF Cash Ad&
DE01 180800 Rec'les 7m employees
DE01 180<00 AR-payment cards
DE01 18000 =ther recei&a'les
DE01 18080 =ther rec&'ls >1
DE01 181000 %n&ent(do,n paymentsDE01 181010 %nput tax clearin"
DE01 181100 =th(do,n pyts(cur(at
DE01 181110 %nput tx(d,n pyts(CA
DE01 18+000 Rc'le(a;l(comps
DE01 18+0+0 Rc'les a;ls > 1 yr
DE01 18+0 Ad?(rec'les a;ls
DE01 18+800 Rc'les assoc(comps
DE01 18+8+0 Rc'ls assoc( > 1 yr
DE01 18+8 Ad?( rec'les assoc(
DE01 18$000 %nput tax .DE
DE01 18$0 !A ad?ustment - tax
DE01 18$100 Tax on imports
DE01 183<0 =ption prems rec'le
DE01 1800 Re&ersals
DE01 1<0000 Domestic paya'les
DE01 1<0010 Dom(paya'les =TA
DE01 1<00+0 Dom(paya'les 1-8 yrs
DE01 1<000 Dom(paya'les > 8 yrs
DE01 1<00 !A ad?( dom(paya'les
DE01 1<00 Ad?(domestic paya'le
DE01 1<1000 4orei"n paya'les
DE01 1<1010 4orei"n py'les =TA
DE01 1<10+0 4or"n paya'les 1-8yr
DE01 1<100 4or"n paya'les > 8yr
DE01 1<10 !A ad?(7"n paya'les
DE01 1<10 Ad?(7orei"n paya'les
DE01 1<100 Cust(,ith cred('al(
DE01 1<+00 A#-ex(rate di(ad?(
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DE01 1<$000 #aya'les a;liates
DE01 1<$0+0 #y'les a;ls 1-8yrs
DE01 1<$00 #y'les a;ls > 8 yr
DE01 1<$0 !A ad?(a;ls py'ls
DE01 1<$0 Ad?(py'les a;ls
DE01 1<8000 #y'les assoc(comps
DE01 1<80+0 #y'les assoc(1-8 yrsDE01 1<800 #y'les assoc( > 8yrs
DE01 1<80 !A ad?( assoc(py'ls
DE01 1<80 Ad?( py'les assoc(
DE01 1<<000 Amort( - ad&( payts
DE01 1<00 #aya'les-consi"nment
DE01 130100 =ther paya'les
DE01 130+00 =ther paya'les 1-8yr
DE01 13000 =ther paya'les > 8yr
DE01 130 Ad?(acc(other pay's(
DE01 130$00 =th(py'les interestDE01 130$80 :nass"d(inc(payments
DE01 130800 Salaries/,a"es py'le
DE01 130<00 Recalculation di(
DE01 13000 #aya'les to employs(
DE01 13000 #ay's( to tax o;ce
DE01 131000 Do,n payments recd
DE01 131010 TS#-sett(cust(d(pyt
DE01 1310+0 Do,n pyts recd 1-8yr
DE01 13100 Do,n pyts recd > 8yr
DE01 1310 Ad?(do,n pyts recd
DE01 13++00 Doc(split acct .R
DE01 138000 Tax on sls/purch(DE
DE01 138080 Ac*uisition tax
DE01 1380 !A ad?ustment - tax
DE01 13<100 %ncome and church tx
DE01 13<+00 Soc(insurance py'le
DE01 13<00 Garnishments paya'le
DE01 13<$00 Sa&in"s plan paya'le
DE01 13<800 #y'le to ,or9(comp(
DE01 13010 =ption prems paya'le
DE01 10000 !/exch( paya'le
DE01 100+0 !/exch due 1-8 years
DE01 1000 !/exch py'le > 8 yrs
DE01 100 Ad?( 'ill o7 ex(py'e
DE01 100 Trip costs
DE01 11000 GR/%R sett(o,n prod(
DE01 110 Ad?(GR/%RH =,n prod(
DE01 11100 GR/%R sett(ext(proc
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DE01 11101 GR/%R not yet deli&(
DE01 1110+ GR/%R not yet in&d
DE01 11110 Trans7erred GR/%R
DE01 111+0 Clr"-in&oice reduct(
DE01 111 Ad?(GR/%R ext(proc(
DE01 11$00 Clr" 7xd asset ac*u(
DE01 11800 Clr"(returns to ,/hsDE01 11300 4rei"ht clearin" ))
DE01 11380 Deli&(costs clr" ))
DE01 1100 Customs clearin" ))
DE01 1000 Clr" &endor disc(
DE01 10 Ad?(!A clr" discount
DE01 1$100 Cl"(7orei"n exchan"e
DE01 1$+00 Technical clearin"
DE01 1$00 Currency s,ap acct
DE01 1$$00 Clr" payment trans(
DE01 1$800 !usiness area clear"DE01 1$<00 #lants a'road
DE01 18000 #ay(/rec'le tax auth
DE01 18100 Tax on sls/pur(py'le
DE01 18800 Ia"es/salary clear"
DE01 1800 Le"acy data t7r acct
DE01 1<000 Cust(do,n pyt re*uts
DE01 1<010 Clr" interest rec'ls
DE01 1<100 Guarantees Gi&en
DE01 1<110 Clearin" "uarantees
DE01 1<+00 Contin"ent claims
DE01 1<+10 Clearin" contin"ent
DE01 1<+80 Contin"ent lia's
DE01 1<+<0 Clr" contin"(lia's
DE01 1<00 end(do,n pyt re*uts
DE01 1<$00 Guarantees recei&ed
DE01 1<$10 Clearin" "uarantees
DE01 1<800 Clr" curr( '/exch(
DE01 1<<00 Clr" '/exch(colln
DE01 1<300 Clr" unreal(ex(dis
DE01 1<380 Clr" unreal(ex(dis
DE01 1<00 Ad&ance payt re*uest
DE01 1<10 Ser&(char"e A#
DE01 1<+0 Sls 'sd rent A#
DE01 1<0 Rent deposit
DE01 1<00 Security deposit
DE01 1<80 Security deposit
DE01 13000 #ri&ate account
DE01 10 Clr" - asset ac*(
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DE01 +00100 Exchan"e rate dis
DE01 +00110 Loss 7rom &aluation
DE01 +001+0 Loss on translation
DE01 +0010 Clr" transl( loss
DE01 +001$0 Rd" di(loss .))
DE01 +001$8 ER loss lo,er le&(
DE01 +00180 Loss unreal(e/rte d7 DE01 +01100 Loss-7rei"ht di(
DE01 +01+00 Loss &al(o,n mats(
DE01 +01+80 Loss &al(ext(mat(
DE01 +01+0 Loss 7rom &aluation
DE01 +0100 Loss - in&ent( di(
DE01 +0180 Consi"n(in&ent(di(
DE01 +01$00 Loss 7rom stoc9 t7r
DE01 +01800 Loss-consi"(mat(cons
DE01 +01<00 Exp(*ual(contr(cons(
DE01 +0$100 Gain-7rei"ht disDE01 +0$+00 Gain &al( o,n prods
DE01 +0$+80 Re&(&al(ext(products
DE01 +0$+0 Re& 7rom &aluation
DE01 +0$00 Gain-in&entory dis
DE01 +0$80 Gain-consi"(,/h di7(
DE01 +0$$00 Gain-stoc9 trans7er
DE01 +0$800 Gain-consi"(mat(cons
DE01 +0$<00 JC consumption "ain
DE01 +0$300 Gain-pr(di7(ext(prod
DE01 +0$380 Gain )L price di(
DE01 +0$00 Gain - 'onus di(
DE01 +08100 Gain - ex(rate dis
DE01 +08110 Gain 7rom &aluatn
DE01 +081+0 Gain 7rom translatn
DE01 +081+ Clr" "ain translatn
DE01 +081$0 Re&( round(dis( ))
DE01 +081$8 ER di7(re&(lo,(le&el
DE01 +08180 Gain-unreal(ex(rt(d7
DE01 +08+00 Loan inc( non-a;l(
DE01 +08+80 Loan inc(a;liates
DE01 +0800 %n&est(inc(non-a6ls
DE01 +0880 %n&est(income-a;ls
DE01 +08$00 Securs inc(non-a6ls
DE01 +08$80 Securities inc(a6ls
DE01 +08300 Coll(char"es re&enue
DE01 +000 A"ency re&enue
DE01 +00 A"ency re&( oset(
DE01 +0000 =ther operatin" inc(
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DE01 +0100 =th(6n(trans(re&(
DE01 +0+00 Loss-disp(6n(4A
DE01 +000 Loss-disp(CA secur(
DE01 +0$00 Loss sett(pymt 6n(
DE01 +0300 Re&(disp(6n(7xd ast
DE01 +000 Re&(disp(CA securits
DE01 +000 4in(tran(set(pyt(re&DE01 +10100 !uildin"s depreciatn
DE01 ++1800 Loss pr(di(o,n prd
DE01 ++1880 Loss-pr(di7s o,n pds
DE01 ++1888 #r(di7(loss lo,(le&(
DE01 ++1<00 :npl( deli&ery costs
DE01 ++1300 Loss pr(di(ext(prd
DE01 ++1380 Loss price di( )L
DE01 ++100 Acc/de7 ext(material
DE01 ++180 Acc/de7 o,n mats )L
DE01 ++100 Loss small di( %RDE01 ++180 Loss 7m re&aluation
DE01 ++<800 Gain-pr(di(o,n prd
DE01 ++<880 Loss-pr(di7s o,n pds
DE01 ++<888 Re&(pr(di7(lo,er(le&
DE01 ++<00 Gain %R small dis
DE01 ++<80 Gain-re&aluation
DE01 ++000 Loss-capitali2(di(
DE01 ++100 Loss-permitted di(
DE01 ++<00 #erm(di(re&enue
DE01 +0000 Tan"(assets deprecn
DE01 +0100 :nsched(dep(tan"(ast
DE01 +0+00 Lal( assetsH Direct
DE01 +000 Loss-allo( o7 sp(itm
DE01 +080 Loss-oth(spec(deprcn
DE01 +0$00 Loss-rel(sp(itm(in&(
DE01 +0800 =ther 6n(asset dep(
DE01 +0880 :nsched(dep(6n(asts
DE01 +0<00 Securities deprecn
DE01 +0<10 I-o s,ap pt(&aluatn
DE01 +0<80 =ther sec(deprecn
DE01 +0<0 =th(6n(tr(,riteos
DE01 +0300 Exceptional deprecn
DE01 +000 Loss-rc'ls &al(ad?(
DE01 +100 Rec'les Buctuations
DE01 ++00 Iriteo - unc(rec&s
DE01 +00 al(ad?(other loans
DE01 +$0100 %nterest expense
DE01 +$01$0 %nt(exp( rental dep(
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DE01 +$0180 %nt(exp(a;liates
DE01 +$0+00 !an9 interest expen(
DE01 +$000 =ther int(/simil(exp
DE01 +$080 =ther int(a;liates
DE01 +$+00 Discount char"es
DE01 +$+80 Disc(exp(a;liates
DE01 +$100 =th(exp( 7rom loansDE01 +$8100 %nt(re&(non-a;ls
DE01 +$8180 %nt(re&(a;liates
DE01 +$8+00 !an9 interest re&(
DE01 +$800 =th(int(and sim(re&(
DE01 +$880 =ther int(/sim(re&
DE01 +$300 Disc(char"es re&enue
DE01 +$380 %ncome 7rom discount
DE01 +$000 endor discount
DE01 +$0 !A ad?ust(&end(disc(
DE01 +$100 Disc(lost .net procDE01 +8+000 Re&(rel( o7 spec(itm
DE01 +8+00$ Re&(depn para <'
DE01 +8+00 Re&(rel(oth(spec(dep
DE01 +8+00 Gain(re&ers(sp(itm(
DE01 +8+01 Gain(re&ers(sp(itm(
DE01 +8000 Gain-asset ,rite up
DE01 +8080 Re&(-apprecn cur(ast
DE01 +8100 Loss-spec(depn p(<'
DE01 +8$000 Loss-asset disposals
DE01 +8$010 Loss-assets scrapped
DE01 +8$00 Extraordinary expens
DE01 +88000 Gain on disp(assets
DE01 +88800 Gain-Bt rte &al(ad?
DE01 +8800 Extraordinary re&en(
DE01 +0000 Clr" estimated depn
DE01 +1000 Clr" estimated int(
DE01 ++000 Clr" estimated ris9s
DE01 +$000 Clr" oth(est(costs
DE01 +0100 Corporate income tax
DE01 +0+00 Capital "ains tax
DE01 +000 Corporate income tax
DE01 +0$00 De7( tax +3$/+ GCC
DE01 +000 =ther inc/re&( taxes
DE01 +1100 Exp( o7 loss trans7(
DE01 +1+00 Re&(-pro6t trans7(
DE01 ++000 Re&(release o7 pro&n
DE01 00000 Ra, material 1
DE01 00010 Ra, material +
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DE01 0000 =peratin" supplies
DE01 0100 Spare parts
DE01 $0000 =peratin" supplies
DE01 0000 %n&ent(stoc9 trans7(
DE01 1000 :npaid ser&ices
DE01 +000 %n&ent(-su'contrct"
DE01 0100 Tradin" "oodsDE01 0+00 #ac9a"in" material
DE01 000 Stoc9H Empties
DE01 %n&ent(pst" 2ero
DE01 %nitial stoc9 entry
DE01 $00000 ConsumptnF ra, mat(1
DE01 $00001 Scrap ext( material
DE01 $0000+ Juality control cons
DE01 $00010 Ra, material + cons(
DE01 $000+0 Ra, mats cons(,/o cc
DE01 $0100 Scrap o,n productsDE01 $03000 Sett(AuC to C= recip
DE01 $10000 Tradin" "ds consump(
DE01 $10001 Scrap tradin" "oods
DE01 $10100 Consump(-supplies
DE01 $10+00 #rimary mat( cons(
DE01 $1000 Spare parts
DE01 $10$00 #ac9( mat( cons(
DE01 $18000 External proc( costs
DE01 $13000 #urchased ser&ices
DE01 $1000 #ro&(&al(Buc(r(mats
DE01 $+8100 Electricity .6xed
DE01 $+8180 Electricity .&'l
DE01 $+8+00 Gas
DE01 $+800 Iater
DE01 $1000 #roduction ,a"es
DE01 $100 =ther ,a"e expenses
DE01 $+000 Temp ,a"es
DE01 $+100 Do,ntime ,a"es
DE01 $100 =&ertime !onuses
DE01 $+00 Sic9 pay
DE01 $$000 Std &acation 'onus
DE01 $8000 Annual 'onus
DE01 $000 Salaries
DE01 $100 Do,ntime salaries
DE01 $+00 =&ertime !onuses
DE01 $00 =ther salary costs
DE01 $$0100 Soc( secur(F ,a"es
DE01 $$0+00 Soc( secur(F salary
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DE01 $$8000 #ension payments
DE01 $$<000 Ior9ersK comp(assoc(
DE01 $$3000 Employee support cst
DE01 $$000 =ther personnel expe
DE01 $81000 !uildin" maintenance
DE01 $8+000 )ach 5 e*uip maint
DE01 $8000 )aintenance costsDE01 $8$000 =ther maint( costs
DE01 $<0000 #roperty tax
DE01 $<0100 )otor &ehicle tax
DE01 $<000 )iscellaneous taxes
DE01 $<000 %nsurance
DE01 $30000 =ccupancy costs
DE01 $30$00 RE Apport(=per(Costs
DE01 $30$ RE Credit oper(costs
DE01 $30$ RE Credit op(costs
DE01 $30800 Rent a"ts(sett(o(cstDE01 $30810 L= non-alloc( rent
DE01 $308+0 RE Rent unit settl(
DE01 $3080 Settl(o,n use op(cst
DE01 $3080 Irite-o A# op(cost
DE01 $30300 Accrued &acancy rent
DE01 $3000 RE Rental admin(
DE01 $3080 Ad?(rental m"t exp(
DE01 $3000 Exp( non-ded(inpt tx
DE01 $3010 Exp( non-ded(inpt tx
DE01 $3080 Set(nd(inp(tx =C S:
DE01 $30 Cr(nd(inp(tax =C S:
DE01 $31000 )achinery rental
DE01 $3+000 ehicle costs
DE01 $3000 Shippin" costs
DE01 $3$100 Dom( Tra&el Exp(
DE01 $3$+10 Tra&el Exp( Accom(
DE01 $3$++0 Tra&el Exp(F )eals
DE01 $3$+0 Tra&el Exp( Trans(
DE01 $3$+$0 Tra&el Exp(F =ther
DE01 $3$+80 Tr(Exp(Entertainment
DE01 $3$+0 Tra&el Exp(- Taxa'le
DE01 $38000 #osta"e ,/o phone
DE01 $38110 Telephone .'asic
DE01 $381+0 Telephone .calls
DE01 $3810 =ther communication
DE01 $3<000 =;ce supplies
DE01 $3<100 D# supplies
DE01 $3<800 =ther administrati&e
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DE01 $3<00 =ther costs
DE01 $33000 Ads/sales costs
DE01 $3100 A"ency 'us( costs
DE01 $3000 !an9 char"e costs
DE01 $3100 =ther exp(F 6nance
DE01 $0000 Depreciation 4%-AA
DE01 $0800 Est(deprecn C=DE01 $1000 Accrued interest
DE01 $+000 Accrued ris9
DE01 $$000 )isc( accruals
DE01 $ C= Trans7er postin"s
DE01 30000 :n6nished products
DE01 31000 #rod('ein" processed
DE01 30000 4inished "oods in&(
DE01 3 %nitial entry-o,n
DE01 00000 Sales re&enue dom(
DE01 01000 Sales re&enue 7or(DE01 0$000 Tax clearin" account
DE01 0000 Re&( ,ith cost elem(
DE01 +0000 Re&(asset disposal
DE01 +8000 Clr" asset disposals
DE01 0000 Sales re&enue
DE01 $0000 Rental re&( rd pty
DE01 $0080 =ther rental re&(
DE01 $0030 Re&(Bat rate o(cost
DE01 $000 Rental re&( o,n use
DE01 $00 RE Allocate prepymnt
DE01 $0100 RE Ad&(pyt recei&(
DE01 $0110 Ad&(pyt update =C
DE01 $01+0 Ad(py(up(sl-'sd rent
DE01 $010 Rntl deposit update
DE01 $0800 =C set(re&(rd party
DE01 $080 Re&(o,n use =C sett(
DE01 $0<0 Rent paid in arrears
DE01 $0<0 Rent paid in ad&ance
DE01 $0300 Accd &ac(rent re&(
DE01 $000 Re&( m"nt rntl o'?(
DE01 $080 Ad?(rental m"t re&(
DE01 $000 Re&(non-ded(inpt tax
DE01 $010 Re&(ded(input tax
DE01 $1100 A"ency 'us( re&enue
DE01 30100 =,n ,or9 capitali2ed
DE01 30+00 Re&(capitali2(orders
DE01 31000 De&(operatin" pro6t
DE01 3+000 Constr(oper(pro6t
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DE01 0000 Customer discounts
DE01 00 !A ad?( cust( disc(
DE01 1000 %n&alid Cus( Deduct(
DE01 10 !A ad?(unaut(cus(ded
DE01 000 Retroacti&e discount
DE01 $000 Customer re'ates
DE01 000 Sales deductionsDE01 00 Rntl sales deduct(
DE01 000 =ther sales deduc(
DE01 0 !A ad?( other re&en(
DE01 0000 Chan"e in stoc9
DE01 000+ %n&(ch"(use *uality
DE01 1000 %n&(ch"(,or9 in pro"
DE01 +000 %n&(ch"(6nished pds
DE01 010 %n&(ch"(o,n prd(sale
DE01 018 %n&(ch"(o,n prd sale
DE01 0+0 %n&(ch"(add(o,n prodDE01 $010 %n&(ch"(sale(ext(prd
DE01 $0+0 %n&(ch"(add(ext(prod
DE01 $0+8 %n&(ch"(sale ct ele(
DE01 8000 4act(output prod(ord
DE01 <000 al(Buct(pro&ision
DE01 00000 :nap(ret(earnin"s py
DE01 10000 #ro6t trans7er
DE01 +0000 Loss compensation
DE01 0000 Iithdr(pd in capital
DE01 $0010 Add(/,ithdr(le"(res(
DE01 $00+0 Add(/,ithdr(shares
DE01 $000 Add(/,ithdr(st(res(
DE01 $00$0 Addtn(/,ithdr(oth(re
DE01 80000 :nco&ered de6cit
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Lon" Text Date o7 last inte
Land and similar ri"hts
Depreciation - land and similar ri"hts
!uildin"s
Accumulated Depreciation - !uildin"s
!uildin" impro&ements
Accumulated depreciation - 'uildin" impro&ements)achinery and e*uipment
Accumulated depreciation - machinery and e*uipment
Lo, &alue assets .machines
Depreciation o7 lo, &alue assets .machines
Assets under construction
Depreciation - assets under construction
Do,n payments made - tan"i'le assets
Sett( o7 input tax on do,n payts 7or 6xed assets
Capitali2ed do,n payments on tan"i'le assets
Clearin" capitali2ed do,n payments on tan"( assets4ixtures and 6ttin"s
Accumulated depreciation o7 6xtures and 6ttin"s
Lo, &alue assets .6xtures and 6ttin"s
Acc(dep(lo, &alue assets .6xtures and 6ttin"s
Called-up e*uity contri'utions
E*uity contri'utions not called up
Capitali2ed 'usiness acti&ities - startup costs
Amort(capitali2ed 'us(acti&ities - startup costs
Capitali2ed 'usiness acti&ities - expansion costs
Amort(capitali2ed 'us(acti&ites-expansion costs
4ranchises
Accumulated Amorti2ation - 4ranchises
%ndustrial property and other similar ri"hts
Amort(- industrial prop( and other similar ri"hts
Computer so7t,are
Accumulated Depreciation - So7t,are
Licenses
Accumulated Amorti2ation - Licenses
Good,ill
Amorti2ation o7 "ood,ill
Do,n payments made - intan"i'le assets
Settl(input tax on do,n paymts 7or intan" assets
Capitali2ed do,n payments on intan"i'le assets
Amorti2ation - do,n payments 7or intan"i'le assets
Clearin" o7 cap(do,n pmnts 7or intan"i'le assets
%n&estments
Securities held as 6xed assets
4ixed interest securities
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Shares
Stoc9 held in a;liated companies
Do,n payments made on 6nancial assets
Clearin" o7 input tax on do,n pyts 7or 6n(assets
=ther loans
=ther loansF due a7ter 1 year
TR-L= alue ad?ustment - other loansLoans to mem'ers o7 a consolidation "roup
Loans to a;liated companiesF due a7ter 1 year
Loans to associated companies
Loans to associated companiesF due a7ter 1 year
Con&erti'le 'ondsF due ,ithin 1 year
Con&erti'le 'ondsF due ,ithin 1-8 years
Con&erti'le loansF due a7ter 8 years
on-con&erti'le 'ondsF due ,ithin 1 year
on-con&erti'le 'ondsF due ,ithin 1-8 years
on-con&erti'le 'ondsF due in more than 8 yearsLoans 7rom credit institutionsF remainin" li7e @1y
Loans 7rom credit institutionsF remainin" li7e 1-8
Loans 7rom credit institutionsF remainin" li7e >8y
Ad?ustment account 7or 'an9 loans
Common stoc9
4luctuatin" capital account
Capital reser&es
Le"al appropriations o7 retained earnin"s
Appropriation 7or treasury stoc9
Appropriations re*uired 'y company charter
=ther re&enue reser&es
!alance o7 special items
Special items reser&e
Spec(depr(acc( to %ncome Tax La, para(<' .di7(amt
=ther special depreciation .dierence amount
Trans7er o7 reser&es <' section 8
%n&estment recei&a'les recei&ed
Clearin" o7 in&estment recei&a'les recei&ed
4lat rate &alue ad?ustments 7or recei&a'les
%ndi&idual &alue ad?ustments 7or recei&a'les
#ension reser&es
#ro&isions 7or "uarantees
#ro&isions 7or indeterminate paya'les
#ro&isions 7or imminent losses and pendin" transt(
#ro&isions 7or a'orted plant maintenance
#ro&( 7or other expenses accordin" to +$/+ G!
TR-T)H #ro&isions 7or 7orei"n exchan"e spot rate
TR-T)H #ro&isions 7or 7orei"n exchan"e s,ap rate
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4rei"ht pro&ision .))
Customs pro&ision .))
Deli&ery costs pro&ision .))
!onus pro&ision ))
=ther pro&isions
Corporate income tax pro&ision
#ro&ision 7or capital "ains tax#ro&ision 7or 7orei"n ,ithholdin" tax
#ro&ision 7or other taxes 7rom income and re&enue
Corporation tax pro&isions
#ro&ision 7or de7erred taxes
=ther tax pro&isions
Accrual/de7erral 7or de7erred taxes +3$ para(+GCC
Discounts
Accrued %ncome/#repaid Expenses
De7erred income
Cash Des9Cash - 7rei"ht
Chec9in" account
Chec9in" account - payments
Chec9in" account .other interim postin"s
Chec9in" account - customer payments
!an9 1 .domestic
!an9 1 .chec9s paya'le
!an9 1 .out"oin" domestic trans7ers
!an9 1 .out"oin" 7orei"n trans7ers
!an9 1 .aut(de'it
!an91 - other postin"s
!an9 1 .promissory 'ill o7 exchan"e lia'ilities
!an9 1 .discounted 'ills o7 exchan"e lia'ilities
!an9 1 - chec9s recei&ed
!an9 1 .customer incomin" payments
!an9 1 ."uarantees recei&ed
!an9 1 .current 'ills o7 exchan"e paya'le
!an9 1 .'ill o7 exchan"e collection
TR-T) Recei&a'les - 6xed-term deposits
TR-T) Lia'ility - 6xed-term deposits
TR-T) Recei&a'les - deposits at notice
TR-T) Lia'ility - deposits at notice
TR-T) Commercial paper recei&a'les
TR-T) #aya'les - commercial paper
!an9 1 .7orei"n currency A
TRT) !an9 1 7orei"n currency A settlement
!an9 1 .7orei"n currency !
TR-T) !an9 1 7orei"n currency ! settlement
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!an9 + .domestic
!an9 + .chec9s paya'le
!an9 + .out"oin" domestic trans7ers
!an9 + .out"oin" 7orei"n trans7ers
!an9 + .automatic de'it
!an9 + .other interim postin"s
!an9 + .promissory 'ill o7 exchan"e lia'ilities!an9 + .'ill o7 exchan"e contin"ent lia'ilities
!an9 + - chec9s recei&ed
!an9 + .customer incomin" payments
!an9 + ."uarantees recei&ed
!an9 + .current 'ills o7 exchan"e paya'le
!an9 + collection o7 'ills o7 exchan"e
!an9 + .6xed-term deposits
4orei"n 'an9 1
4orei"n 'an9 +
!ill o7 exchan"e recei&a'le .rediscounta'le!ill o7 exchan"e recei&a'le .non-rediscounta'le
Stoc9 held in a;liated companies
=ther securities
=,n shares
Recei&a'les - domes(
Domestic recei&a'les - one-time accounts
Domestic recei&a'lesF due a7ter > 1 year
!usiness area ad?ustment - domestic recei&a'les
Ad?ustment account domestic recei&a'les
4orei"n recei&a'les
4orei"n recei&a'les one-time accounts
4orei"n recei&a'lesF due a7ter > 1 year
!usiness area ad?ustment - 7orei"n recei&a'les
Ad?ustment account 7orei"n recei&a'les
%nterest recei&a'les
TR-L= Reconciliation account - recei&a'les
TR-L= Reconciliation account .ad?ustment account
TR-L= Reconciliation acct - repayment recei&a'les
TR-L= alue ad?(- other recei&(.costs/repay(/int
TR-L= Accts recei&(- loan repaymnts rem(term @1
TR-T)/L=HRc'les- repymts .securs and sales .!L
TR-L= Reconciliation acct - interest recei&a'les
TR-T)/L= %nterest recei&a'les
TR-L= Reconciliation acct - discount recei&a'les
TR-L= Accts recei&(- discountsF rem(term @1 year
TR-L= Reconciliation acct - other recei&a'les
TR-L= Reconciliation acct - payment ad?ustments
TR-L= Recon(account - payment o'li"( 7or loans
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TR-L= #ayment o'li"ations 7or loans
TR-L= Reconciliation account - premiums
TR-L= #remium
endors ,ith a de'it 'alance
Customer ad?ustments - non-realised ex(rate dis
!usiness area ad?ustment - recei&a'les 7rom a;ls
!usiness area ad?ustment - recei&a'les 7rom assoc(Recei&a'les 7rom partners
Loans to sta
Salary and ,a"es ad&ances
Trip costs - ad&ance
Tra&el ExpensesF Cash Ad&ance
Recei&a'les 7rom employees .o&erpayment
Recei&a'les 7rom payment cards
=ther recei&a'les
=ther recei&a'les due a7ter 1 year
Do,n payments made 7or in&entory%nput tax clearin" - do,n payments made 7or stoc9s
=ther do,n payments made current assets
%nput tax clr"-other do,n pyts made 7or curr( asts
Recei&a'les 7rom a;liated companies
Recei&a'les 7rom a;liated companies > 1 year
Ad?ustment account recei&a'les 7rom a;l comps
Recei&a'les 7rom associated companies
Recei&a'les 7rom associated companies > 1 year
Ad?ustment account recei&a'les 7rom assoc(comps
%nput tax .Germany
!usiness area ad?ustment - taxes
Tax on imports .Germany
TR-T) =ption premiums recei&a'le
TR-L= Re&ersals
Domestic paya'les
Domestic paya'les one-time accounts
Domestic paya'lesF due ,ithin 1-8 years
Domestic paya'les due > 8 years
!usiness area ad?ustment - domestic paya'les
Ad?ustment account domestic paya'les
4orei"n paya'les
=ne-time accounts 7orei"n paya'les
4orei"n paya'les due ,ithin 1-8 years
4orei"n paya'lesF due > 8 years
!usiness area ad?ustment 7orei"n paya'les
Ad?ustment account 7orei"n paya'les
Customers ,ith a credit 'alance
Accounts paya'le-unreali2ed exch( rate dis ad?(
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#aya'les a;liated companies
#aya'les a;liated companies due ,ithin 1-8 years
#aya'les a;liated companies due > 8 years
!usiness area ad?ustment - a;liated co( paya'les
Ad?ustment account paya'les a;liated companies
#aya'les to associated companies
#aya'les to associated companies due ,ihtin 1-8yrs#aya'les to associated companies due > 8 years
!usiness area ad?ustment - associated co( paya'les
Ad?ustment account paya'les to associated comps
Amorti2ation - #repayments
#aya'les 7rom consi"nment ,arehouse
=ther paya'les
=ther paya'les due ,ithin 1-8 years
=ther paya'les due > 8 years
Ad?ustment account 7or other paya'les
TR-T)/L=H =ther paya'les - interest TR-L=H :nassi"ned incomin" payments
Salaries and ,a"es paya'le
Recalculation dierence 7or ,a"es and salaries
#aya'les to employees
#aya'les to tax o;ce
Do,n payments recei&ed
Tax on sls/purch-settlement o7 customer do,n pyts
Do,n payments recei&edF due 1-8 years
Do,n payments recei&edF due > 8 years
Ad?ustment account do,n payments recei&ed
Document Split Acct .Tra&el Exp( Co(Code Clr" R
Tax on sales/purchases .output tax Germany
Ac*uisition tax .output tax in nature
!usiness area ad?ustment - taxes
%ncome and church tax paya'le
Social insurance paya'le
Garnishments to 'e paid
Sa&in"s plan paya'le
#aya'les to ,or9ersK compensation association
TR-T)H #aya'les - option premiums
!ills o7 exchan"e paya'le
!ills o7 exchan"e paya'leF due ,ithin 1-8 years
!ills o7 exchan"e paya'leF due > 8 years
Ad?ustment account 'ills o7 exchan"e paya'le
=sett( o7 tra&el expen( 7or docs paid 'y 6rm
GR/%R clearin" - o,n production
Ad?ustment GR/%R settlement - o,n production
GR/%R-clearin" - external procurement
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GR/%RH Goods/ser&ices not yet deli&ered
GR/%RH Goods and ser&ices not yet in&oiced
GR/%R sett(trans7erred .material led"er
Settlement o7 in&oice reductions .retail
Ad?ustment GR/%R settlement - external procurement
Clearin" 6xed asset ac*uisition 7rom in&(&eri7n
Clearin" account 7or returnin" assets to ,arehouse4rei"ht clearin" .))
Deli&ery costs clearin" .))
Customs clearin" .))
=set( &endor discounts .net procedure
!A ad?ustment &endor discount .clr" net procedure
TR-T)H Clearin" 7orei"n exchan"e
TR-T)H Technical clearin"
TR-T)H Currency s,ap account
TR-T) clearin" payment transactions
!usiness area clearin"#lants a'road .technical interim account
#aya'le/recei&a'le tax authorities
Tax on sales and purchases .tax paya'le
Ia"es and salaries clearin" account .R
Le"acy data trans7er account
Do,n payment re*uests .customers
Clearin" interest recei&a'les
Guarantees "i&en .customers
Clearin" o7 "ranted ,arranties .customers
Contin"( claims - chec9/'ill o7 ex(pyts .customer
Clearin" contin"ent claims - chec9/'ill o7 ex(pyts
Contin"(lia's 7rom chec9/'ill o7 ex(pyts .&endors
Clr" contin"(lia's 7rom chec9/'(ex(pyts .&endors
Do,n payment re*uests .&endors
Guarantees recei&ed .&endors
Clearin" - "uarantees recei&ed .&endors
Clearin" current 'ills o7 exchan"e paya'le
Clearin"-'ills o7 exchan"e collection
Clearin"-unreali2ed exchan"e rate dis .&end(
Clearin" unreali2ed exchan"e rate dis .custs
RE Ad&ance #ayment Re*uest
RE Ser&ice Char"es Ad&ance #ayment
RE Ad&ance #ayment - Sales-!ased Rent
RE Rental Deposit
Security deposit .customers
Security deposit .&endors
#ri&ate account
Clearin" account 6xed asset ac*uisition
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Expenses 7rom exchan"e rate dierences
Loss 7rom currency &aluation
Loss on translation
Clearin" exchan"e rate translation loss
Loss 7rom 7orei"n currency roundin" dis .))
Exch( rate dis loss 7m lo,er le&els .mat(led"(
Loss 7rom unreali2ed exchan"e rate dierencesLoss - 7rei"ht &ariances
Loss 7rom &aluation o7 o,n materials
Loss 7rom &aluation o7 external materials
Loss 7rom &aluation .&alued->un&alued
Loss-in&entory dierences
Losses - in&entory &ariance .consi"nment sale
Loss 7rom stoc9 trans7er
Loss 7rom consumption o7 consi"nment material
Loss 7rom *uality control consump( ,/o cost elemt
Gain 7rom 7rei"ht dierencesGain 7rom &aluation o,n products
Re&enue 7rom &aluation o7 external products
Gain-&aluation .&alued --> un&alued
Gain-in&entory dierences
Gain-in&entory dierences at consi"nment stores
Gain 7rom stoc9 trans7er
Gain - consumption o7 consi"nment material
Gain 7rom *ual( control consump( ,/o cost element
Gain 7rom price dierences o7 external products
Gain - price dierences 7rom )aterial led"er
Gain 7rom 'onus dierences
%ncome 7rom exchan"e rate dierences
Gain 7rom currency &aluation
Gain 7rom translation
Clearin" "ain 7rom exchan"e rate translation
Re&enue 7rom roundin" di7( 7or 7orei"n curr( .))
Ex(rate di(re&enue 7rom lo,er le&els .mat(led"(
%ncome 7rom unreali2ed exchan"e rate dierences
%ncome 7rom loans .not mem'er o7 consolid("roup
%ncome 7rom loans .mem'er o7 consolidation "roup
%n&estment income .non-a;liated companies
%n&estment income .a;liated companies
%ncome 7rom securities .non-a;liated companies
%ncome 7rom securities .a;liated companies
%ncome 7rom collection char"es
A"ency 'usiness sales
A"ency 'usiness sales osettin" postin"
=ther operatin" re&enues
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TR-T) =ther 6nancial transaction re&enue
TR-T) Loss - disposals o7 6nancial 6xed assets
TR-T) Loss - disposals o7 current asset securities
TR-T) Loss - settlm( payments 6n(transactions
TR-T) Re&enue - disposals o7 6n( 6xed assets
TR-T) Re&enue - disposals o7 curr( ass( securities
TR-T) Re&enue 7rom 6n( trans( settlement paymentsAccumulated depreciation - 'uildin"s
Loss 7rom price dierences o7 o,n products
Loss-price dis 7rom settl( o7 )L o,n products
Loss 7rom price dis 7m lo,er le&(o,n mats )L
:nplanned deli&ery costs
Loss 7rom external product price dierences
Loss-price dis 7rom mat(led"er settlement
Accruals/de7errals account mat(led"er ext(material
Acc/de7 account material led"er o,n materials
Loss 7rom in&oice receipt small dierences .))Loss 7rom re&aluation
Gain 7rom o,n product price dierences
Loss-price dis 7rom settl( o7 )L o,n products
Gain 7rom price dis o7 lo,er le&el o,n mat( .)L
Gain 7rom in&( receipt small dierences .))
Re&enue 7rom re&aluation
Loss 7rom capitali2ation dierences
Loss - allo,ed dierences / GL account clearin"
Gain 7rom allo,ed dierences / G/L clearin"
Scheduled depreciation o7 tan"i'le assets
:nscheduled depreciation o7 tan"i'le assets
Lo, &alue assets .direct method
Loss 7rom allocation o7 special items
Loss 7rom alloc( o7 other special depreciation
Loss 7rom release o7 special items in&est( rec'le
=ther amorti2ation o7 6nancial assets
:nscheduled depreciation o7 6nancial assets
Depreciation o7 current asset securities
TR-T) Irite-o s,ap point &aluation
=ther ,rite-os o7 current asset securities
TR-T) =ther 6nancial transaction ,rite os
Exceptional depreciation o7 current assets
Expense 7rom &alue ad?ustment o7 recei&a'les
De&aluation 7or potential recei&a'le Buctuations
Irite-o o7 uncollecti'le recei&a'les
TR-L= Expenses - &alue ad?ustment other loans
%nterest expense
RE %nterest Expense - Rental Deposit
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%nterest expense - a;liated companies
!an9 interest expenses
=ther interest and similar expenses
=ther interest and similar exp( a;liated comps
Discount char"es
Discount expense - a;liated companies
TR-L= =ther expense 7rom loan 'usiness%nterest re&enue .non-a;liated companies
%nterest re&enue .a;liated companies
!an9 interest re&enue
=ther interest and similar re&enue
=ther interest 5 similar re&enues-a;liated co(
Re&enue 7rom discount char"es
Re&enue-discount char"es .a;liated companies
endor discount
!usiness area ad?ustment cash &endor discount
Discount lost usin" net procedureGain 7rom release o7 special items
Re&enue 7rom release o7 spec(deprecn( para <' %TL
Re&enue 7rom release o7 other special depreciation
Re&enue 7rom re&ersal o7 spec( items in&est(rc'le
Re&enue 7rom release o7 spec(items in&est(rec'le
Gains 7rom Irite-ups
Re&enue 7rom appreciation o7 curr(assets +0 #ar1
Loss 7rom allocation o7 special deprn para( <' %TL
Loss 7rom 6xed assets retirement
Loss on assets scrapped
Extraordinary expenses
#ro6t 7rom 6xed asset retirement
Gain 7rom reduction o7 Bat-rate &al(ad?(rec'les
Extraordinary %ncome
Clearin"-estimated depreciation on 6xed assets
Clearin" estimated interest on 6xed assets
Clearin" estimated ris9s
Clearin" other estimated costs
Corporate income tax
Capital "ains tax
Corporate income tax expense
De7erred tax acc(to par( +3$ sec( + G!
=ther taxes on income and re&enue
Expense 7rom trans7er o7 losses
Re&enue 7rom trans7er o7 pro6ts
Re&enue 7rom release o7 pro&isions
Ra, material 1
Ra, material +
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=peratin" supplies
Spare parts
=peratin" supplies
%n&entory - stoc9 trans7er
:npaid ser&ices
%n&entory - su'contractin"
Tradin" "oods#ac9a"in" material
Stoc9H Empties
%n&entory postin" ,ith 2ero &alue
%nitial entry o7 stoc9 .osettin" postin"
ConsumptionF ra, material 1
Scrap external material
Jual( contr( consumpt( external prods ,ith act tpe
Ra, material + consumption
Ra, materials consumed ,ithout cost element
Scrap o,n productsSettlement o7 asset under construction to C= recip
Tradin" "oods consumption
Scrap tradin" "oods
Consumption o7 supplies
=peratin" materials consumption
Spare parts
#ac9a"in" material consumption
External procurement costs
#urchased ser&ices
#ro&( 7or potential &alue Buctuations ra, mats
Electricity .6xed portion
Electricity .&aria'le portion
Gas
Iater
#roduction ,a"es
=ther ,a"e-related expenses
Temp ,a"es
Do,ntime ,a"es
=&ertime !onusesF Ia"es
Sic9 payF disa'ility pay
Standard acation !onus
Annual 'onus
Salaries
Do,ntime salaries
=&ertime !onusesF Salaries
=ther expenses o7 a salary nature
Social security paymentsF ,a"es
Social security paymentsF salaries
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#ension payments
Ior9ersK compensation assoc( contri'utions
Employee support costs
=ther personnel expenses
!uildin" maintenance costs
)achine and e*uipment maintenance costs
)aintenance costsF tar"etMactual=ther maintenance costs
#roperty tax
)otor &ehicle tax
)iscellaneous taxes
%nsurance
=ccupancy costs
RE Apportiona'le =peratin" Costs
RE Credit Remainder =p( Costs )aster Sett( :nit
RE Clearin" - Apportiona'le =peratin" Costs
RE Settlement - Lease-=uts =peratin" CostsRE Settlement- Lease-=uts =p( Costs ,/o Cl"
RE Settlement - Rental :nits =peratin" Costs
RE Settlement - =,n :se =peratin" Costs
RE Irite-= o7 =peratin" Costs Ad&ance #ayments
RE Accrued acancy Rent Expense
RE Expenses 7or )ana"in" Rental ='?ects
RE Ad?ustment Expense Real Estate Rental )"t
RE Expenses 7or on-Deducti'le %nput Tax
RE Expenses 7( on-Deducti'le %np(Tax/4xd Asset
RE Settlement on-Deduct( %nput Tax =C S:
RE Ad?( on-Deducti'le %nput Tax =p(Costs S:
)achinery rental expenses
ehicle costs
Shippin" costs
Domestic Tra&el Expenses .4lat Rate %nput Tax
Tra&el Expenses Accommodation .Receipts/4lat Rate
Tra&el Expenses-)eals .Receipts/4lat Rate
Tra&el Expenses - Transport .Receipts/4lat Rate
Tra&el ExpensesF =ther
Tra&el ExpensesF Entertainment
Tra&el Expenses - Taxa'le 'y Lump Sum
#osta"e .,ithout telephone
Telephone costs .'asic 7ee
Telephone costs .call 7ees
=ther means o7 communication
=;ce supplies
Data processin" supplies expenses
=ther administrati&e expenses
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=ther costs
Ad&ertisin" and sales costs
Costs 7rom a"ency 'usiness
!an9 char"e costs
TR-T) =ther 6nancial transaction expenses
Estimated depreciation .4%-AA
Estimated depreciation .C=%mputed %nterest
Estimated ris9
)iscellaneous accrued costs
C= trans7er postin"s .reconciliation led"er C=/4%
:n6nished products
#roducts 'ein" processed
4inished Goods
%n&entory .o,n "oods
Sales re&enue domestic
Sales re&enue 7orei"n Tax on sales/purchases clearin" acct-old parts.SD
Sales re&enue ,ith cost element
Re&( 7rom asset disposal .not aectin" net inc(
Clearin" asset disposals
Sales re&enue o7 order settlements
RE Re&enue 7rom Third-#arty :sa"e Rent
RE =ther Rental Re&enue .Third-#arty/=,n
RE Re&enue 7rom 4lat Rate =peratin" Costs
RE Rental Re&enueH =,n :se
RE Clearin" - =peratin" Costs Ad&ance #ayment
RE Ad&(#yt Recei&a'les :pdate - =peratin" Costs
RE Ad&(#yt :pdate - =peratin" Costs
Re Ad&(#yt :pdate - Sales-!ased Rent
RE Rental Deposit :pdate
RE Re&( 7rom Third-#arty :sa"e =p( Costs Settl(
RE Re&(7rom =,n :se =peratin" Costs Settlement
RE Rent #aid in Arrears .Accrued
RE Rent #aid in Ad&ance .De7erred
RE %mputed Re&enue acancy Rental
RE Re&enue 7rom )ana"ement o7 Rental ='?ects
RE Ad?ustment - Rental )ana"ement Re&enue
RE Re&enue 7rom on-Deducti'le %nput Tax =C S:
RE Re&enue 7rom Deducti'le %nput Tax/4xd Asset
A"ency 'usiness re&enue
Capitali2ed internal acti&ity
Re&enue 7rom capitali2ation o7 settled orders
=peratin" pro6t o7 de&elopment order settlements
=peratin" pro6t o7 construction order settlements
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Customer discounts .re&enue authori2ed
!usiness area ad?ustment - customer cash discount
%n&alid customer deductions
!usiness area ad?ust(-unauthori2ed cust( deducts
Retroacti&e customer discounts
Customer re'ates
Sales deductions ,ith cost elementRE Rental Sales Deduction .Third party/=,n
=ther sales deductions
!usiness area ad?ustment other sales deductions
%n&entory chan"e - ,or9 in process
%n&(ch"( *ual(contr( cons(o,n prod( ,ith cst elem(
%n&entory chan"e ,or9 in process
Chan"e in 6nished products in&entory
%n&entory chan"e - sale company manu7actured "oods
%n&( chan"e-cost o7 o,n "oods sold ,ith cost elem(
%n&entory chan"e - additions to o,n products%n&ent( chan"e - sales o7 ext( prods ,/o cost ele(
%n&entory chan"e - additions to external products
%n&ent(chan"e sale o7 ext(products ,(cost element
#lant acti&ity production order
#ro&( 7or potential &alue Buctuations-6n(prodts
:nappropriated retained earnin"s 7rom pre&ious yr
#ro6t trans7er
Loss compensation
Deductions 7rom additional paid-in capital
Additions/,ithdra,als le"al reser&es
Additions/,ithdra,als o,n share reser&es
Additions/,ithdra,als statutory reser&es
Additions/,ithdra,als o7 other pro6t reser&es
et loss not co&ered 'y stoc9holdersK e*uity
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Created on Created 'y #lannin" "roup #lannin" Le&4inancial 'ud 4ield st
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