sap chart of account sample template
DESCRIPTION
TEmplate format to upload @ cutoverTRANSCRIPT
Chart of Accounts US: 0010
0010
BB 102
Short Text (local) Long Text (local) Short Text (English)
SAKNR TXT20 TXT50 TXT20
Required Required Required Required
111000 Petty Cash Petty Cash Petty Cash
113000 Conc Act - BankB Concentration Account - BankBoston Conc Act - BankB
113001 Conc Act - Wires Out Concentration Account - Wires Out Conc Act - Wires Out
113002 Conc Act - Wires In Concentration Account - Wires In Conc Act - Wires In
113003 Conc Act - ACH Out Concentration Account - ACH Out Conc Act - ACH Out
113004 Conc Act - ACH In Concentration Account - ACH In Conc Act - ACH In
113005 Conc Act - Chcks Out Concentration Account - Checks Out Conc Act - Chcks Out
113006 Conc Act - Chcks In Concentration Account - Checks In Conc Act - Chcks In
113007 Conc Act - ZBA Trfrs Concentration Account - ZBA Transfers Conc Act - ZBA Trfrs
113008 Conc Act - Oth Trfrs Concentration Account - Other Transfers Conc Act - Oth Trfrs
113009 Conc Act - Treas Trf Concentration Account - Treasury Transfers Conc Act - Treas Trf
113010 Lbox Act - BankB Lockbox Account - BankBoston Lbox Act - BankB
113014 Lbox Act - ACH In Lockbox Account - ACH In Lbox Act - ACH In
113016 Lbox Act - Chcks In Lockbox Account - Checks In Lbox Act - Chcks In
113017 Lbox Act - ZBA Trfrs Lockbox Account - ZBA Transfers Lbox Act - ZBA Trfrs
113020 CDA - BankBoston Controlled Disbursement Acct - BankBoston CDA - BankBoston
113023 CDA - ACH Out Controlled Disbursement Acct - ACH Out CDA - ACH Out
113025 CDA - Checks Out Controlled Disbursement Acct - Checks Out CDA - Checks Out
113027 CDA - ZBA Trfrs Controlled Disbursement Acct - ZBA Transfers CDA - ZBA Trfrs
113030 Pmt Crd - BankBoston Payment Card Account - BankBoston Pmt Crd - BankBoston
113031 Pmt Crd - Wires Out Payment Card Account - Wires Out Pmt Crd - Wires Out
113034 Pmt Crd - ACH In Payment Card Account - ACH In Pmt Crd - ACH In
114000 Conc Act - BankC Concentration Account - BankToronto Conc Act - BankC
114001 Conc Act - Wires Out Concentration Account - Wires Out CA Conc Act - Wires Out
114002 Conc Act - Wires In Concentration Account - Wires In CA Conc Act - Wires In
114003 Conc Act - ACH Out Concentration Account - ACH Out CA Conc Act - ACH Out
114004 Conc Act - ACH In Concentration Account - ACH In CA Conc Act - ACH In
114005 Conc Act - Chcks Out Concentration Account - Checks Out CA Conc Act - Chcks Out
114006 Conc Act - Chcks In Concentration Account - Checks In CA Conc Act - Chcks In
114007 Conc Act - ZBA Trfrs Concentration Account - ZBA Transfers CA Conc Act - ZBA Trfrs
114008 Conc Act - Oth Trfrs Concentration Account - Other Transfers CA Conc Act - Oth Trfrs
114009 Conc Act - Treas Trf Concentration Account - Treasury Transfers CA Conc Act - Treas Trf
114020 CDA - BankToronto Controlled Disbursement Acct - BankToronto CDA - BankToronto
114023 CDA - ACH Out Controlled Disbursement Acct - ACH Out CA CDA - ACH Out
114025 CDA - Checks Out Controlled Disbursement Acct - Checks Out CA CDA - Checks Out
114027 CDA - ZBA Trfrs Controlled Disbursement Acct - ZBA Transfers CA CDA - ZBA Trfrs
114030 Pmt Crd - BankToront Payment Card Account - BankToronto Pmt Crd - BankToront
114031 Pmt Crd - Wires Out Payment Card Account - Wires Out CA Pmt Crd - Wires Out
114034 Pmt Crd - ACH In Payment Card Account - ACH In CA Pmt Crd - ACH In
121000 Tr Rcvbls - Domestic Trade Receivables - Domestic Tr Rcvbls - Domestic
121020 Tr Rcvbls - Adj Dmst Trade Receivables - Adjustments Domestic Tr Rcvbls - Adj Dmst
121100 Down Payment - Vendr Down Payments (and Requests) - Vendors Down Payment - Vendr
121200 Cust rcvbl- Foreign Customer receivables- Foreign Cust rcvbl- Foreign
SKATSKA1SKB1
SKATSKA1
SKATSKA1
SKATSKA1
G/L Account No.
123000 Tr Rcvbls - Intercom Trade Receivables - Intercompany Tr Rcvbls - Intercom
124000 Allwnc Dbtfl Accts Allowance for Doubtful Accounts Allwnc Dbtfl Accts
125000 Interest Receivable Interest Receivable Interest Receivable
125100 Payroll - EE Claims Payroll - EE Claims Clearing Payroll - EE Claims
125300 Acct Rcvbl - Pmt Crd Accounts Receivable - Payment Cards Acct Rcvbl - Pmt Crd
125310 Acct Rcvbl - Lockbox Accounts Receivable - Lockbox Unapplied Cash Acct Rcvbl - Lockbox
125320 Acct Rcvbl – Unbilld Accounts Receivable – Unbilled Acct Rcvbl – Unbilld
125500 Accrued Revenue Accrued Revenue Accrued Revenue
125510 Deferred Rev. – Lic Deferred Revenue – Licenses Deferred Rev. – Lic
125515 Def. Rev. - Sup/Main Deferred Revenue - Support/Maintenance Def. Rev. - Sup/Main
125517 Def. Rev. - Educ/Con Deferred Revenue - Education / Consulting Def. Rev. - Educ/Con
131000 Invt - Raw Material Inventory - Raw Material Invt - Raw Material
131010 Invt - Initial (Raw) Inventory - Initial Entry of Raw Material Balances Invt - Initial (Raw)
132000 Invt - WIP Inventory - Work In Progress Invt - WIP
133000 Invt - S/Finshd Gds Inventory - Semi Finished Goods Invt - S/Finshd Gds
133010 Invt - Initial (Sem) Inventory - Initial Entry of Semi Finshed Balances Invt - Initial (Sem)
134000 Invt - Finished Gds Inventory - Finished Goods Invt - Finished Gds
134010 Invt - Initial (Fin) Inventory - Initial Entry of Finished Prd Balances Invt - Initial (Fin)
135010 Invt - Misc Mats Inventory - Miscellaneous Materials Invt - Misc Mats
135030 Invt - Pckg Mats Inventory - Packaging Materials Invt - Pckg Mats
135075 Invt - Trading Gds Inventory - Trading Goods Invt - Trading Gds
135076 Invt - Initial (Trd) Inventory - Initial Entry of Trading Good Balances Invt - Initial (Trd)
135510 Invt - Initial Entry Inventory - Initial Entry of Stock Balances Invt - Initial Entry
141020 Loans Other - s/t Loans Other - short term Loans Other - s/t
141070 Loans to Staff Loans to Staff Loans to Staff
142100 Accrls & Dffrd Inc Accruals and Deferred Income Accrls & Dffrd Inc
151000 Prepymts - Inventory Prepayments - Inventory Prepymts - Inventory
152070 Prepymts - Other Prepayments - Other Prepymts - Other
152100 Prepymts - TE Clrg Prepayments - Travel Expense Clearing Prepymts - TE Clrg
160000 Land & Land Imprvmts Land & Land Improvements Land & Land Imprvmts
160010 Buildings Buildings Buildings
160020 Machinery & Equipmt Machinery & Equipment Machinery & Equipmt
160030 Leasehold Improvemts Leasehold Improvements Leasehold Improvemts
160040 Motor Vehicles Motor Vehicles Motor Vehicles
160050 Office Equipment Office Equipment Office Equipment
160060 Furniture Furniture Furniture
160070 Computer Hardware Computer Hardware Computer Hardware
160080 Computer Software Computer Software Computer Software
160090 Assets under Constr Assets under Construction Assets under Constr
160095 Down Payment - Acqui Down Payment - Acquisition Down Payment - Acqui
160100 Down Payment - Clear Down Payment - Clearing Down Payment - Clear
160110 Asset Clearing Asset Clearing Asset Clearing
160200 Low Value Assets Low Value Assets Low Value Assets
170000 Accum Dpr - Land Imp Accumulated Depreciation - Land Improvements Accum Dpr - Land Imp
170010 Accum Dpr - Bldgs Accumulated Depreciation - Buildings Accum Dpr - Bldgs
170020 Accum Dpr - M & E Accumulated Depreciation - Machinery & Equipment Accum Dpr - M & E
170030 Accum Dpr - Lhld Imp Accumulated Depreciation - Leasehold Improvements Accum Dpr - Lhld Imp
170040 Accum Dpr - Vehicles Accumulated Depreciation - Motor Vehicles Accum Dpr - Vehicles
170050 Accum Dpr - Off Eqpt Accumulated Depreciation - Office Equipment Accum Dpr - Off Eqpt
170060 Accum Dpr - Furnitr Accumulated Depreciation - Furniture Accum Dpr - Furnitr
170070 Accum Dpr - Hardware Accumulated Depreciation - Computer Hardware Accum Dpr - Hardware
170080 Accum Dpr - Software Accumulated Depreciation - Computer Software Accum Dpr - Software
170200 Accum Dpr - Low Val Accumulated Depreciation - Low Value Assets Accum Dpr - Low Val
180000 Common Stock - Invst Common Stock - Investment Subsidiary Common Stock - Invst
191100 Loans Other - l/t Loans Other - long term Loans Other - l/t
193300 Goodwill Goodwill Goodwill
194300 Amrtz - Goodwill Amortization - Goodwill Amrtz - Goodwill
211000 Tr Pybls - Domestic Trade Payables - Domestics Tr Pybls - Domestic
211010 Sales Tax Payable Sales Tax Payable Sales Tax Payable
211020 Tr Pybls - Adj Dmst Trade Payables - Adjustments Domestic Tr Pybls - Adj Dmst
211100 GR/IR Consgmt/Pipeln Gds Rcvd / Inv Rcvd - Consignment / Pipeline GR/IR Consgmt/Pipeln
211200 Gds Rcvd / Inv Rcvd Goods Received / Invoice Received Gds Rcvd / Inv Rcvd
212000 Trade Pyble- Foreign Trade payables Foreign Trade Pyble- Foreign
213000 Tr Pybls - Intercom Trade Payables - Intercompany Tr Pybls - Intercom
214010 Down Payment - Cust Down Payments (and Requests) - Customers Down Payment - Cust
215010 Accrued Net Payroll Accrued Net Payroll Accrued Net Payroll
215020 Payroll Taxes Payroll Taxes Payroll Taxes
215030 Payroll - Social Sec Payroll - Social Security Payroll - Social Sec
215050 Payroll - EE 401K Co Payroll - EE 401K Contribution Payroll - EE 401K Co
215080 Payroll - Garnishmen Payroll - Garnishment Payroll - Garnishmen
215120 Payroll - EE Benefit Payroll - EE Benefit Payroll - EE Benefit
215160 Payroll - ER Benefit Payroll - ER Benefit Payroll - ER Benefit
215170 Other Personnel Csts Other Personnel Costs Other Personnel Csts
215990 HR Month End Accrual HR Month End Accruals HR Month End Accrual
216000 Res for Deferred Txs Reserve for Deferred Taxes Res for Deferred Txs
216030 Withholding Tax Withholding Tax Withholding Tax
216100 Sales Tax AR - State Sales Tax Accrued (AR) - State Sales Tax AR - State
216110 Sales Tax AR -County Sales Tax Accrued (AR) - County Sales Tax AR -County
216120 Sales Tax AR - City Sales Tax Accrued (AR) - City Sales Tax AR - City
216130 Sales Tax AR -Others Sales Tax Accrued (AR) - Others Sales Tax AR -Others
216200 Use Tax AP - State Use Tax Accrued (AP) - State Use Tax AP - State
216210 Use Tax AP - County Use Tax Accrued (AP) - County Use Tax AP - County
216220 Use Tax AP - City Use Tax Accrued (AP) - City Use Tax AP - City
216230 Use Tax AP - Others Use Tax Accrued (AP) - Others Use Tax AP - Others
216300 US Sales Tax (Ext) US Sales Tax (External Postings) US Sales Tax (Ext)
216400 CDN GST Payable / Re CDN GST Payable / Recoverable CDN GST Payable / Re
216401 CDN S/A GST Payable CDN S/A GST Payable CDN S/A GST Payable
216410 CDN PST Recoverable CDN PST Recoverable CDN PST Recoverable
216411 CDN S/A PST Payable CDN S/A PST Payable CDN S/A PST Payable
216420 CDN HST Payable / Re CDN HST Payable / Recoverable CDN HST Payable / Re
216421 CDN S/A HST Payable CDN S/A HST Payable CDN S/A HST Payable
217000 Special Reserves Special Reserves Special Reserves
217100 Amrtz - Prepayments Amortization - Prepayments Amrtz - Prepayments
217200 Other Liabilities Other Liabilities Other Liabilities
217300 Freight Clrg Account Freight Clearing Account Freight Clrg Account
217400 Customs Duty CLrg Customs Duty Clearing Account Customs Duty CLrg
217500 Clearing Vendor Disc Clearing Vendor Discounts - Net Method Clearing Vendor Disc
217700 Accr Volume Rebate Accrued Volume Rebate Accr Volume Rebate
217800 Freight Prov (CP) Freight Provision - SD (Consumer Product) Freight Prov (CP)
217900 Disposite Res (CP) Disposite Reserve SD (Consumer Product) Disposite Res (CP)
226000 Other Liab l/t Other Liabilities - long term Other Liab l/t
269000 Functional Area Clrg Functional Area Clearing Functional Area Clrg
294001 Intercompany account Intercompany Receivable / Payable - 1000 Intercompany account
294002 Intercompany account Intercompany Receivable / Payable - 1010 Intercompany account
295001 Zero Balance Clear Zero Balance Clearing Account Zero Balance Clear
310000 Comm Stock - At Par Common Stock - At Par Value Comm Stock - At Par
320000 Capital Excess Par Capital in Excess of Par Value Capital Excess Par
330000 Retained Earnings Retained Earnings Retained Earnings
399110 Invt - Initial (Raw) Inventory - Initial Entry of Raw Material Balances Invt - Initial (Raw)
399130 Invt - Initial (Sem) Inventory - Initial Entry of Semi Finshed Balances Invt - Initial (Sem)
399140 Invt - Initial (Fin) Inventory - Initial Entry of Finished Prd Balances Invt - Initial (Fin)
399175 Invt - Initial (Trd) Inventory - Initial Entry of Trading Good Balances Invt - Initial (Trd)
399999 Data Migration Data Migration Account Data Migration
410000 Sales Rev Sales Revenue Sales Rev
410004 Sales Rev-CE Sales revenue with cost element Sales Rev-CE
410005 Software Mnt/Sup Sales Revenue – Maintenance/Support Software Mnt/Sup
410006 Sales Rev – Lic Dom Sales Revenue – License – Domestic Sales Rev – Lic Dom
410007 Software Ed/Con Sales Revenue – Education/Consulting – Domestic Software Ed/Con
410010 Sales Rev - Services Sales Revenue - Services Sales Rev - Services
410020 Accrd Revenue - Adj Accrued Revenue - Adjustment Accrd Revenue - Adj
410030 Fee Dev KKS (SP) Fee Deviation KKS (Service Provmer Product) Fee Dev KKS (SP)
410040 Fee Deviation M (SP) Fee Deviation manually (Service Provider) Fee Deviation M (SP)
410050 Rev Prem (SP) Revenue Premiums (Service Provider) Rev Prem (SP)
410060 Rev 3rd Party (SP) Revenue third Party (Service Provider) Rev 3rd Party (SP)
410070 Rev Exp (SP) Revenue Expenses (Service Provider) Rev Exp (SP)
440000 Unallowed Deductions Over/Underpayments and Unallowed Deductions Unallowed Deductions
440010 Sales Rebates Sales Rebates Sales Rebates
440020 Sales Discounts Sales Discounts Sales Discounts
440025 Software Mnt/Sup Dis Software Maintenance/Support Discounts Software Mnt/Sup Dis
440026 Software License Dis Software License Discounts Software License Dis
440027 Software Ed/Con Disc Software Education/Consulting Discounts Software Ed/Con Disc
440030 Sales Deduction (CP) Customer Sales Deduction (Consumer Product) Sales Deduction (CP)
440040 Sales Ded Mat (CP) Sales Deduction - Material (Consumer Product) Sales Ded Mat (CP)
500000 Cost of Gds Sold Cost of Goods Sold (without Cost Element) Cost of Gds Sold
500005 COGS Product Cost of Goods Sold Product w/0 CE COGS Product
500010 C. of Gds Sold 3rd P Cost of Goods Sold (Third Party) C. of Gds Sold 3rd P
510000 Cons - Raw Materials Consumption - Raw Materials Cons - Raw Materials
510005 Cons - Packaging Mat Consumption - Packaging Material Cons - Packaging Mat
510006 Cons - Repair Mat Consumption - Repair Material Cons - Repair Mat
510010 Cons - Semi/Fin Gds Consumption - Semi Finished Goods Cons - Semi/Fin Gds
510020 Cons - Finished Gds Consumption - Finished Goods Cons - Finished Gds
510050 Cons - Ext Procuremt Consumption - External Procurement Costs Cons - Ext Procuremt
510060 Cons - Misc Invt Consumption - Miscellaneous Inventory Cons - Misc Invt
510080 Cons - Trading Gds Consumption - Trading Goods Cons - Trading Gds
510085 Cons - Subctr Consumption - Subcontracting Cons - Subctr
510086 Cons - Subctr-CE Consumption - Subcontracting-CE Cons - Subctr-CE
510090 Scrap to COP Scrap to COPA Scrap to COP
520000 G/L Mat Revaluation Gain/Loss Material Revaluation G/L Mat Revaluation
520010 G/L Inventory Var Gain/Loss Inventory Variance G/L Inventory Var
520020 G/L Inventory Trf Gain/Loss Inventory Transfer G/L Inventory Trf
520040 G/L Quality Control Gain/Loss Consumption for Quality Control G/L Quality Control
520050 Invt Change - WIP Inventory Change - Work in Progress Invt Change - WIP
520055 Invt Change - Reserv Inventory Change - Reserve Invt Change - Reserv
520060 Invt Change - Scrap Inventory Change - Scrapped Material Invt Change - Scrap
520070 Invt Change - Fin Gd Inventory Change - Finished Goods Invt Change - Fin Gd
520075 Invt Change - w/o PO Inventory Change - Receipt without PO Invt Change - w/o PO
520085 Invt Change - Subctr Inventory Change - Subcontracting Invt Change - Subctr
520100 Prod Ord Settlmt Std Production Order - Settlement Standard Prod Ord Settlmt Std
520110 Prod Ord Settlmt Var Production Order - Settlement Variance Prod Ord Settlmt Var
520111 Capitalization-Or Se Capitalization -Order settlement Capitalization-Or Se
520120 Production CCtr Var Production Cost Center Variances Production CCtr Var
520130 Cost Obj Hier Var Cost Object Hierarchy - Settlement Variances Cost Obj Hier Var
530000 G/L Price Var Gain/Loss Price Variances G/L Price Var
530030 G/L Small Pr Diff IR Gain/Loss Small Price Difference - Invoice Receipt G/L Small Pr Diff IR
530050 G/L Prodn Var Gain/Loss Production Variance G/L Prodn Var
530060 G/L Prodn CCtr Var Gain/Loss Production Cost Center Variance G/L Prodn CCtr Var
610010 Fee 3rd Party (SP) Fee third party with hours (Service Provider) Fee 3rd Party (SP)
610020 3rd Party Mat (SP) Third party material 3rd Party Mat (SP)
610030 TE - Hotel & Accomm Travel Expenses - Hotel and Accommodation TE - Hotel & Accomm
610040 TE - Meals Travel Expenses - Meals TE - Meals
610060 TE - Entertainment Travel Expenses - Entertainment TE - Entertainment
610070 TE - Air, Rail, Mile Travel Expenses - Airfare, Rail, Mileage TE - Air, Rail, Mile
610080 TE - Miscellaneous Travel Expenses - Miscellaneous TE - Miscellaneous
610100 Payroll - Other Pers Payroll - Other Personnel Expenses Payroll - Other Pers
610200 Payroll - Bonus Payroll - Bonus Payroll - Bonus
610210 Payroll - Overtime Payroll - Overtime Payroll - Overtime
610220 Payroll - Vacation P Payroll - Vacation Pay Payroll - Vacation P
610230 Payroll - Absencel ( Payroll - Absencel (Sickness) Payroll - Absencel (
610510 Payroll - Absences Payroll Expense - Absences (Other) Payroll - Absences
610600 Payroll - Pensions Payroll Expense - Pension and 401K Contributions Payroll - Pensions
610610 Payroll - Benefits Payroll - Benefits Payroll - Benefits
611000 Payroll - Salaries Payroll Expense - Salaries Payroll - Salaries
611030 Payroll - Dir Labor Payroll Expense - Direct Labor Cost Payroll - Dir Labor
612000 Payroll - Tax Payroll Expense - Tax Payroll - Tax
620000 Bad Debt Expense Bad Debt Expense Bad Debt Expense
630000 M & E Maintenance Machine and Equipment Maintenance M & E Maintenance
630005 Quality Ctrl Consum. Qualtiy Control Consumption Ext. Prod. w/ Act Type Quality Ctrl Consum.
630010 Electricity Electricity Electricity
630020 Water Water Water
630030 Other Maintenance Other Maintenance Other Maintenance
630040 Insurance Insurance Insurance
630050 Office/Building Rent Office/Building Rent Office/Building Rent
630060 Telephone Telephone Telephone
640000 Depr Exp - Land Impr Depreciation Expense - Land Improvements Depr Exp - Land Impr
640010 Depr Exp - Bldgs Depreciation Expense - Buildings Depr Exp - Bldgs
640020 Depr Exp - M & E Depreciation Expense - Machinery & Equipment Depr Exp - M & E
640030 Depr Exp - Lhld Imp Depreciation Expense - Leasehold Improvements Depr Exp - Lhld Imp
640040 Depr Exp - Vehicles Depreciation Expense - Motor Vehicles Depr Exp - Vehicles
640050 Depr Exp - Off Eqpt Depreciation Expense - Office Equipment Depr Exp - Off Eqpt
640060 Depr Exp - Furniture Depreciation Expense - Furniture Depr Exp - Furniture
640070 Depr Exp - Hardware Depreciation Expense - Computer Hardware Depr Exp - Hardware
640080 Depr Exp - Software Depreciation Expense - Computer Software Depr Exp - Software
640200 Depr Exp - Low Val Depreciation Expense - Low Value Assets Depr Exp - Low Val
640430 Amrtz Exp - Goodwill Amortization Expense - Goodwill Amrtz Exp - Goodwill
650000 Postage Postage Postage
650005 Non Production - Mat Non Production - Material Consumption Non Production - Mat
650010 Purchased Services Purchased Services Purchased Services
650020 Ads & Sales Costs Advertising and Sales Costs Ads & Sales Costs
650085 Subcontr Services Subcontracting Services Subcontr Services
650500 Free of Charge Deliv Free of Charge Delivery Free of Charge Deliv
651000 Office Supplies Office Supplies Office Supplies
652000 Computer Software Computer Software Supplies Computer Software
653000 Legal & Audit Servcs Legal and Audit Services Legal & Audit Servcs
654000 Freight Freight Freight
660000 Other Expenses Other Expenses Other Expenses
660005 SW Media Document SW Media Documentation SW Media Document
690000 CO-FI Recon Account CO-FI Reconciliation Account CO-FI Recon Account
700000 Bank Charges Bank Charges Bank Charges
700050 Rebates Rebates Rebates
700100 Interest Expense Interest Expense Interest Expense
700130 Disp/Sale FA Prceeds Disposal/Sale Fixed Assets Proceeds Disp/Sale FA Prceeds
700210 Discount Received Discount Received Discount Received
700400 G/L FC Revaluation Gain/Loss Realized Foreign Currency Revaluation G/L FC Revaluation
700420 G/L FC Revaluation Gain/Loss Foreign Currency Revaluation G/L FC Revaluation
700600 Interest Income Interest Income Interest Income
700800 Customer Discounts Customer Discounts Customer Discounts
701000 Extraord Exp/Inc Extraordinary Expenses / Income Extraord Exp/Inc
750020 Corp Inc Tax Exp Corporate Income Tax Expense Corp Inc Tax Exp
750030 Deferred Tax Deferred Tax Deferred Tax
900010 Activated CF Losses Activated Carried Forward Losses Activated CF Losses
900020 Deferred CF Losses Deferred Carried Forward Losses Deferred CF Losses
113035 CDA - BankBoston EUR Controlled Disbursement Acct - BankBoston Euro CDA - BankBoston EUR
113060 CDA - BankCalifornia Controlled Disbursement Acct - BankCalifornia CDA - BankCalifornia
211050 Travel expenses pay Travel expenses payable Travel expenses pay
615000 Sales Commissions Sales Commissions Sales Commissions
655000 Scrapping FrE Scrapping of Stranger Certifications Scrapping FrE
700110 Interest Expense-Sub Interest Expense-Subsidiaries Interest Expense-Sub
700610 Interest Inc-Subs Interest Income - Subsidiaries Interest Inc-Subs
710100 Settelment of AUC SeSettlement of asset under construction to CO Objec Settelment of AUC
213500 Clearing Invoice Red Clearing Invoice Reduction Clearing Invoice Red
130000 Invt - Adj Inventory - Adjustment Invt - Adj
440050 Free Goods Disc. Free Goods, Discount in kind Free Goods Disc.
410015 Sales Rev - Interco Sales Revenue - Intercompany Sales Rev - Interco
520076 Invt Change - w/o Or Inventory Change - Receipt w/o Prod Order Invt Change - w/o Or
299999 Payroll Clearing Payroll Clearing Payroll Clearing
SKA1 SKA1 SKA1 SKA1 SKA1
Long Text (English)
TXT50 XBILK BILKT GVTYP KTOKS VBUND
Required Required not in scope Required Required not in scope
Petty Cash X BS
Concentration Account - BankBoston X BS
Concentration Account - Wires Out X BS
Concentration Account - Wires In X BS
Concentration Account - ACH Out X BS
Concentration Account - ACH In X BS
Concentration Account - Checks Out X BS
Concentration Account - Checks In X BS
Concentration Account - ZBA Transfers X BS
Concentration Account - Other Transfers X BS
Concentration Account - Treasury Transfers X BS
Lockbox Account - BankBoston X BS
Lockbox Account - ACH In X BS
Lockbox Account - Checks In X BS
Lockbox Account - ZBA Transfers X BS
Controlled Disbursement Acct - BankBoston X BS
Controlled Disbursement Acct - ACH Out X BS
Controlled Disbursement Acct - Checks Out X BS
Controlled Disbursement Acct - ZBA Transfers X BS
Payment Card Account - BankBoston X BS
Payment Card Account - Wires Out X BS
Payment Card Account - ACH In X BS
Concentration Account - BankToronto X BS
Concentration Account - Wires Out CA X BS
Concentration Account - Wires In CA X BS
Concentration Account - ACH Out CA X BS
Concentration Account - ACH In CA X BS
Concentration Account - Checks Out CA X BS
Concentration Account - Checks In CA X BS
Concentration Account - ZBA Transfers CA X BS
Concentration Account - Other Transfers CA X BS
Concentration Account - Treasury Transfers CA X BS
Controlled Disbursement Acct - BankToronto X BS
Controlled Disbursement Acct - ACH Out CA X BS
Controlled Disbursement Acct - Checks Out CA X BS
Controlled Disbursement Acct - ZBA Transfers CA X BS
Payment Card Account - BankToronto X BS
Payment Card Account - Wires Out CA X BS
Payment Card Account - ACH In CA X BS
Trade Receivables - Domestic X BS
Trade Receivables - Adjustments Domestic X BS
Down Payments (and Requests) - Vendors X BS
Customer receivables- Foreign X BS
SKATSKA1
Balance sheet acct
Group account number
P&L state. Acct
Account group
Trading Partner
Trade Receivables - Intercompany X BS
Allowance for Doubtful Accounts X BS
Interest Receivable X BS
Payroll - EE Claims Clearing X BS
Accounts Receivable - Payment Cards X BS
Accounts Receivable - Lockbox Unapplied Cash X BS
Accounts Receivable – Unbilled X BS
Accrued Revenue X BS
Deferred Revenue – Licenses X BS
Deferred Revenue - Support/Maintenance X BS
Deferred Revenue - Education / Consulting X BS
Inventory - Raw Material X BS
Inventory - Initial Entry of Raw Material Balances X BS
Inventory - Work In Progress X BS
Inventory - Semi Finished Goods X BS
Inventory - Initial Entry of Semi Finshed Balances X BS
Inventory - Finished Goods X BS
Inventory - Initial Entry of Finished Prd Balances X BS
Inventory - Miscellaneous Materials X BS
Inventory - Packaging Materials X BS
Inventory - Trading Goods X BS
Inventory - Initial Entry of Trading Good Balances X BS
Inventory - Initial Entry of Stock Balances X BS
Loans Other - short term X BS
Loans to Staff X BS
Accruals and Deferred Income X BS
Prepayments - Inventory X BS
Prepayments - Other X BS
Prepayments - Travel Expense Clearing X BS
Land & Land Improvements X BS
Buildings X BS
Machinery & Equipment X BS
Leasehold Improvements X BS
Motor Vehicles X BS
Office Equipment X BS
Furniture X BS
Computer Hardware X BS
Computer Software X BS
Assets under Construction X BS
Down Payment - Acquisition X BS
Down Payment - Clearing X BS
Asset Clearing X BS
Low Value Assets X BS
Accumulated Depreciation - Land Improvements X BS
Accumulated Depreciation - Buildings X BS
Accumulated Depreciation - Machinery & Equipment X BS
Accumulated Depreciation - Leasehold Improvements X BS
Accumulated Depreciation - Motor Vehicles X BS
Accumulated Depreciation - Office Equipment X BS
Accumulated Depreciation - Furniture X BS
Accumulated Depreciation - Computer Hardware X BS
Accumulated Depreciation - Computer Software X BS
Accumulated Depreciation - Low Value Assets X BS
Common Stock - Investment Subsidiary X BS
Loans Other - long term X BS
Goodwill X BS
Amortization - Goodwill X BS
Trade Payables - Domestics X BS
Sales Tax Payable X BS
Trade Payables - Adjustments Domestic X BS
Gds Rcvd / Inv Rcvd - Consignment / Pipeline X BS
Goods Received / Invoice Received X BS
Trade payables Foreign X BS
Trade Payables - Intercompany X BS
Down Payments (and Requests) - Customers X BS
Accrued Net Payroll X BS
Payroll Taxes X BS
Payroll - Social Security X BS
Payroll - EE 401K Contribution X BS
Payroll - Garnishment X BS
Payroll - EE Benefit X BS
Payroll - ER Benefit X BS
Other Personnel Costs X BS
HR Month End Accruals X BS
Reserve for Deferred Taxes X BS
Withholding Tax X BS
Sales Tax Accrued (AR) - State X BS
Sales Tax Accrued (AR) - County X BS
Sales Tax Accrued (AR) - City X BS
Sales Tax Accrued (AR) - Others X BS
Use Tax Accrued (AP) - State X BS
Use Tax Accrued (AP) - County X BS
Use Tax Accrued (AP) - City X BS
Use Tax Accrued (AP) - Others X BS
US Sales Tax (External Postings) X BS
CDN GST Payable / Recoverable X BS
CDN S/A GST Payable X BS
CDN PST Recoverable X BS
CDN S/A PST Payable X BS
CDN HST Payable / Recoverable X BS
CDN S/A HST Payable X BS
Special Reserves X BS
Amortization - Prepayments X BS
Other Liabilities X BS
Freight Clearing Account X BS
Customs Duty Clearing Account X BS
Clearing Vendor Discounts - Net Method X BS
Accrued Volume Rebate X BS
Freight Provision - SD (Consumer Product) X BS
Disposite Reserve SD (Consumer Product) X BS
Other Liabilities - long term X BS
Functional Area Clearing X BS
Intercompany Receivable / Payable - 1000 X BS
Intercompany Receivable / Payable - 1010 X BS
Zero Balance Clearing Account X BS
Common Stock - At Par Value X BS
Capital in Excess of Par Value X BS
Retained Earnings X BS
Inventory - Initial Entry of Raw Material Balances X BS
Inventory - Initial Entry of Semi Finshed Balances X BS
Inventory - Initial Entry of Finished Prd Balances X BS
Inventory - Initial Entry of Trading Good Balances X BS
Data Migration Account X BS
Sales Revenue X PL
Sales revenue with cost element X PL
Sales Revenue – Maintenance/Support X PL
Sales Revenue – License – Domestic X PL
Sales Revenue – Education/Consulting – Domestic X PL
Sales Revenue - Services X PL
Accrued Revenue - Adjustment X PL
Fee Deviation KKS (Service Provmer Product) X PL
Fee Deviation manually (Service Provider) X PL
Revenue Premiums (Service Provider) X PL
Revenue third Party (Service Provider) X PL
Revenue Expenses (Service Provider) X PL
Over/Underpayments and Unallowed Deductions X PL
Sales Rebates X PL
Sales Discounts X PL
Software Maintenance/Support Discounts X PL
Software License Discounts X PL
Software Education/Consulting Discounts X PL
Customer Sales Deduction (Consumer Product) X PL
Sales Deduction - Material (Consumer Product) X PL
Cost of Goods Sold (without Cost Element) X PL
Cost of Goods Sold Product w/0 CE X PL
Cost of Goods Sold (Third Party) X PL
Consumption - Raw Materials X PL
Consumption - Packaging Material X PL
Consumption - Repair Material X PL
Consumption - Semi Finished Goods X PL
Consumption - Finished Goods X PL
Consumption - External Procurement Costs X PL
Consumption - Miscellaneous Inventory X PL
Consumption - Trading Goods X PL
Consumption - Subcontracting X PL
Consumption - Subcontracting-CE X PL
Scrap to COPA X PL
Gain/Loss Material Revaluation X PL
Gain/Loss Inventory Variance X PL
Gain/Loss Inventory Transfer X PL
Gain/Loss Consumption for Quality Control X PL
Inventory Change - Work in Progress X PL
Inventory Change - Reserve X PL
Inventory Change - Scrapped Material X PL
Inventory Change - Finished Goods X PL
Inventory Change - Receipt without PO X PL
Inventory Change - Subcontracting X PL
Production Order - Settlement Standard X PL
Production Order - Settlement Variance X PL
Capitalization -Order settlement X PL
Production Cost Center Variances X PL
Cost Object Hierarchy - Settlement Variances X PL
Gain/Loss Price Variances X PL
Gain/Loss Small Price Difference - Invoice Receipt X PL
Gain/Loss Production Variance X PL
Gain/Loss Production Cost Center Variance X PL
Fee third party with hours (Service Provider) X PL
Third party material X PL
Travel Expenses - Hotel and Accommodation X PL
Travel Expenses - Meals X PL
Travel Expenses - Entertainment X PL
Travel Expenses - Airfare, Rail, Mileage X PL
Travel Expenses - Miscellaneous X PL
Payroll - Other Personnel Expenses X PL
Payroll - Bonus X PL
Payroll - Overtime X PL
Payroll - Vacation Pay X PL
Payroll - Absencel (Sickness) X PL
Payroll Expense - Absences (Other) X PL
Payroll Expense - Pension and 401K Contributions X PL
Payroll - Benefits X PL
Payroll Expense - Salaries X PL
Payroll Expense - Direct Labor Cost X PL
Payroll Expense - Tax X PL
Bad Debt Expense X PL
Machine and Equipment Maintenance X PL
Qualtiy Control Consumption Ext. Prod. w/ Act Type X PL
Electricity X PL
Water X PL
Other Maintenance X PL
Insurance X PL
Office/Building Rent X PL
Telephone X PL
Depreciation Expense - Land Improvements X PL
Depreciation Expense - Buildings X PL
Depreciation Expense - Machinery & Equipment X PL
Depreciation Expense - Leasehold Improvements X PL
Depreciation Expense - Motor Vehicles X PL
Depreciation Expense - Office Equipment X PL
Depreciation Expense - Furniture X PL
Depreciation Expense - Computer Hardware X PL
Depreciation Expense - Computer Software X PL
Depreciation Expense - Low Value Assets X PL
Amortization Expense - Goodwill X PL
Postage X PL
Non Production - Material Consumption X PL
Purchased Services X PL
Advertising and Sales Costs X PL
Subcontracting Services X PL
Free of Charge Delivery X PL
Office Supplies X PL
Computer Software Supplies X PL
Legal and Audit Services X PL
Freight X PL
Other Expenses X PL
SW Media Documentation X PL
CO-FI Reconciliation Account X PL
Bank Charges X PL
Rebates X PL
Interest Expense X PL
Disposal/Sale Fixed Assets Proceeds X PL
Discount Received X PL
Gain/Loss Realized Foreign Currency Revaluation X PL
Gain/Loss Foreign Currency Revaluation X PL
Interest Income X PL
Customer Discounts X PL
Extraordinary Expenses / Income X PL
Corporate Income Tax Expense X PL
Deferred Tax X PL
Activated Carried Forward Losses X PL
Deferred Carried Forward Losses X PL
Controlled Disbursement Acct - BankBoston Euro X BS
Controlled Disbursement Acct - BankCalifornia X BS
Travel expenses payable X BS
Sales Commissions X PL
Scrapping of Stranger Certifications X PL
Interest Expense-Subsidiaries X PL
Interest Income - Subsidiaries X PL
SeSettlement of asset under construction to CO Objec X PL
Clearing Invoice Reduction X BS
Inventory - Adjustment X BS
Free Goods, Discount in kind X PL
Sales Revenue - Intercompany X PL
Inventory Change - Receipt w/o Prod Order X PL
Payroll Clearing X BS
SKA1 SKA1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1
Authorization Acctg Clerk Fin. Budget
XSPEB FUNC_AREA BUKRS BEGRU BUSAB DATLZ FDGRV FDLEV FIPLS
do not fill va no values in 1000 not in scope not in scope do not maint no values in no values in not in scope
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
Posting Block
Funktional Area
Company Code
Last int. Calc.
Planning group
Planning Level
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1
House Bank Account ID E/R diff. Key
FSTAG HBKID HKTID KDFSL MITKZ MWSKZ VZSKZ WAERS XGKON
Required Required Required do not maint Required Required Required Required Required
Y001 USD X
Y001 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y015 BANKB CONCN USD X
Y001 BANKB LOCKB USD X
Y001 BANKB LOCKB USD X
Y015 BANKB LOCKB USD X
Y001 BANKB LOCKB USD X
Y001 BANKB CHECK USD X
Y001 BANKB CHECK USD X
Y001 BANKB CHECK USD X
Y001 BANKB CHECK USD X
Y001 BANKB PYCRD USD X
Y001 BANKB PYCRD USD X
Y001 BANKB PYCRD USD X
Y002 D * USD
Y001 USD
Y031 K USD
Y002 D USD
Field status group
Recon. account for acct type
Tax Category
Interest indic.
Acct. Currency
Rel. Cash flow
Y002 D * USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y015 USD X
Y001 + USD
Y010 - USD
Y010 USD
Y001 - USD
Y010 * USD
Y010 USD
Y010 - USD
Y010 USD
Y016 - USD
Y001 - USD
Y010 - USD
Y010 USD
Y010 USD
Y001 USD
Y001 USD
Y001 + USD
Y001 USD
Y001 USD
Y006 - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y007 A - USD
Y031 A USD
Y031 USD
Y001 USD
Y007 A - USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y007 A USD
Y001 USD
Y001 USD
Y001 A - USD
Y001 A USD
Y002 K * USD
Y002 K * USD
Y001 USD
Y014 - USD
Y014 - USD
Y002 K USD
Y002 K * USD
Y031 D USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 > USD
Y001 > USD
Y001 > USD
Y001 > USD
Y001 < USD
Y001 < USD
Y001 < USD
Y001 < USD
Y001 USD
Y001 USD
Y001 K - USD
Y001 USD
Y001 + USD
Y001 - USD
Y001 - USD
Y001 * USD
Y013 + USD
Y013 + USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y001 USD
Y010 USD
Y010 USD
Y010 USD
Y010 USD
Y001 USD
Y013 + USD
Y013 + USD
Y013 + USD
Y013 + USD
Y013 + USD
Y013 + USD
Y013 + USD
Y013 + USD
Y013 + USD
Y001 USD
Y001 USD
Y001 + USD
Y013 + USD
Y013 + USD
Y010 - USD
Y010 USD
Y010 - USD
Y010 - USD
Y010 USD
Y010 - USD
Y010 - USD
Y010 - USD
Y003 - USD
Y010 - USD
Y010 - USD
Y010 USD
Y010 USD
Y010 USD
Y012 USD
Y010 USD
Y010 - USD
Y010 - USD
Y011 USD
Y011 USD
Y010 - USD
Y010 - USD
Y010 - USD
Y010 - USD
Y010 USD
Y010 USD
Y010 USD
Y010 USD
Y010 USD
Y012 - USD
Y012 - USD
Y012 USD
Y012 - USD
Y010 - USD
Y010 - USD
Y005 - USD
Y005 - USD
Y005 - USD
Y005 - USD
Y005 - USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 - USD
Y003 - USD
Y003 - USD
Y003 - USD
Y010 - USD
Y003 - USD
Y003 - USD
Y003 USD
Y003 + USD
Y003 - USD
Y003 USD
Y003 USD
Y010 - USD
Y003 USD
Y008 + USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 USD
Y003 * USD
Y003 USD
Y003 USD
Y001 USD
Y001 USD
Y001 BANKB CK_EU EUR X
Y001 BANKC CHECK USD X
Y002 K * USD
Y003 USD
Y003 - USD
Y001 USD
Y001 USD
Y003 USD
Y001 - USD
Y010 USD
Y013 + USD
Y013 + USD
Y010 - USD
Y001 * USD
SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1
Supplement Sort key
XINTB XKRES XNKON XOPVW XSPEB ZINRT ZUAWA ALTKT FIPOS
Required Required do not maint Required do not maint not in scope Required not in scope do not maint
X 1
X 5
X X 27
X X 27
X X 27
X X 27
X X 27
X X 27
X X 27
X X 27
X X 27
X 5
X X 27
X X 27
X X 27
X 5
X X 27
X X 27
X X 27
X 5
X X 27
X X 27
X 1
X 31
Auto. Posting
Line Item display
OI Management
Posting Block
Int. Calc. Freq.
Altern. Account
Commitment item
X 1
X 1
X 1
X X 1
X X 1
X 1
X X 1
X X 1
X 1
X X 1
X X 1
X X 1
X X 1
X X 1
X X 1
X X 1
X X 1
X 1
X 1
X 1
X X 1
X 1
X X 1
X X 15
X 1
X X 1
X X 1
X 1
X 1
X 18
X 8
X 1
X X 14
X X X 14
X 31
X X 16
X X 16
X X 16
X X 16
X X 16
X X 16
X X 16
X X 16
X X 1
X 1
X 1
X
X
X
X
X
X
X
X
X 1
X 1
X 12
X 1
X X 14
X X 14
X X X 101
X 1
X 1
X 1
X 1
X X 1
X 1
X 1
X X 1
X 1
X 1
X 1
X X 1
X X 1
X X 1
X X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 8
X 8
X 8
X 8
X 8
X 36
X 8
X 8
X 8
X 8
X 8
X 1
X 8
X
X 1
X 1
X 1
X 8
X 8
X 1
X 1
X 36
X 36
X 36
X 36
X 36
X 8
X 1
X 8
X 8
X 1
X 1
X 15
X 15
X 15
X 15
X 15
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 8
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 1
X 5
X 5
X 1
X 8
X 1
X 1
X 1
X 14
X 1
X 1
X 1
X 1
X X 1
cost elements defined in BB 103, 188, 206, 225
BB 161 BB 102, 188, 205 see also sheet "Central Master D
SKB1 SKB1 SKB1 SKB1 SKA1 SKA1 no table entry no table entry CSKB
XMWNO XSALH BEWGP TOGRU FUNC XSPEA KATYP
Required Required not in scope not in scope required required required required required
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Pstg w/o tax allowed
Balances in LC
Valuation Group
Tolerance Group
Functional Area
Indicator: account is blocked for creation
Use industry/branch
Primary Cost Element
Primar Cost Element Category
X
X
X
X
X
X X
HT-Software
HT-Software
HT-Software
X
X
X X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X X statistical 90
X X statistical 90
X X statistical 90
X X statistical 90
X X statistical 90
X X statistical 90
X X statistical 90
X X statistical 90
X X statistical 90
X statistical 90
X
X X statistical 90
X
X
X
X
X
X
X
X
X
X
X
X
X X statistical 90
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X X
X
X X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
YB10 Yes 11
YB10 Yes 11
HT-Software Yes
HT-Software Yes
HT-Software Yes
YB10 Yes 11
YB10 Yes 11
YB10 Yes 11
YB10 Yes 11
YB10 Yes 11
YB10 Yes 11
YB10 Yes 11
YB15 Yes 1
YB20 Yes 12
X YB15 Yes 12
HT-Software Yes
HT-Software Yes
HT-Software Yes
YB15 Yes 12
YB15 Yes 12
YB20 No
No
No
Yes 1
Yes 1
Yes 1
YB20 Yes 1
YB20 Yes 1
X Yes 1
X Yes 1
Yes 1
YB20 No
No
Yes 1
X YB20 Yes 1
YB20 Yes 1
X YB20 Yes 1
YB20 Yes 1
YB20 No
No
YB20 Yes 1
YB20 Yes 1
No
X No
YB20 Yes 22
YB20 Yes 22
YB20 Yes 22
YB20 Yes 1
YB20 Yes 1
X YB20 Yes 1
YB20 Yes 1
YB20 No
No
Yes 1
Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 3
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
X Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
Yes 1
X Yes 1
X Yes 1
Yes 1
X Yes 1
X Yes 1
Yes 1
X YB20 Yes 1
X Yes 1
HT-Software Yes
No
YB75 Yes 1
X Yes 12
YB75 Yes 1
X YB70 Yes 1
YB20 Yes 1
YB75 Yes 1
Yes 1
YB70 Yes 1
YB15 Yes 1
X YB95 Yes 1
YB90 Yes 1
YB90 Yes 1
No
No
X
X
YB30 Yes 1
Yes 1
YB75 Yes 1
YB70 Yes 1
YB95 Yes 1
X
X X
YB15 Yes 12
YB10 Yes 11
YB20 Yes 22
X X No
cost elements defined in BB 103, 188, 206, 225
see also sheet "Central Master DBB 165
LINETYPE
required
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
4000
2000
2000
2000
2000
Document splitting category
2000
2000
2000
2000
2000
2000
2000
1000
1000
1000
1000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
1000
1000
1000
1000
1000
1000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
1000
1000
7000
7000
3000
3000
3000
6000
6000
3000
3000
3000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
5100
5100
5100
5100
5100
5100
5100
5100
5100
5100
5100
5100
5100
5100
5100
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
1000
6000
6000
6000
6000
6000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
30000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
6000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
7000
20000
20000
20000
20000
20000
6000
20000
20000
20000
20000
20000
20000
20000
20000
20000
20000
7000
20000
20000
20000
20000
20000
7000
20000
20000
80000
80000
4000
4000
3000
20000
20000
20000
20000
20000
3000
6000
30000
30000
6000
1000
Financial Statement Version for Baseline US: 0010
based on chart of accounts 0010
open group items to show assigned accounts
FS Item Lg 1 Text Lg 1 (language 1) Lg 2
7 EN A S S E T S EN
8 EN Cash & Cash Equivalents EN
17 EN Petty Cash EN
18 EN Bank Accounts EN
9 EN Accounts Receivable EN
19 EN Trade Receivables - Domestic EN
20 EN Trade Receivables - Foreign EN
21 EN Intercompany Receivables EN
22 EN Allowance for Bad Debt EN
23 EN Other Receivables EN
10 EN Inventories EN
24 EN Raw Materials EN
25 EN Work in Progress EN
26 EN Semi-Finished Goods EN
27 EN Finished Goods EN
28 EN Other Inventory EN
11 EN Other Current Assets EN
29 EN Short Term Loan Receivables EN
30 EN Others EN
12 EN Prepaid Expenses EN
31 EN Prepaid Inventory EN
32 EN Other Prepaid Expenses EN
13 EN Property, Plant, and Equipment EN
14 EN Less: Accumulated Depreciation EN
15 EN Investments EN
16 EN Other Long Term Assets EN
33 EN Long Term Loan Receivables EN
34 EN Other Long Term Receivables EN
35 EN Intangible Assets EN
36 EN Less: Amortization of Intangible Assets EN
6 EN Liabilities and Equity EN
37 EN Current Liabilities EN
40 EN Trade Payables - Domestic EN
41 EN Trade Payables - Foreign EN
42 EN Intercompany Payables EN
43 EN Other Payables EN
44 EN Payroll and Benefits Payables EN
45 EN Tax Payables EN
46 EN Other Current Liabilities EN
38 EN Non-Current Liabilities EN
47 EN Trade Payables - Domestic EN
48 EN Trade Payables - Foreign EN
49 EN Intercompany Payables EN
50 EN Payroll Taxes EN
51 EN Tax Payables EN
52 EN Other Long Term Liabilities EN
39 EN Shareholder's Equity EN
53 EN Common Stock EN
54 EN Capital In Excess of Par EN
55 EN Retained Earnings EN
56 EN Profit and Loss in Current Year EN
5 EN Calculated Profit Net result: profit EN
4 EN Calculated Loss Net result: loss EN
59 EN Data Migration Accounts EN
57 EN Profit and Loss Statement EN
58 EN P&L Result EN
2 EN P+L result EN
3 EN Not assigned EN
1 EN Fin. Statement Notes EN
Text Lg 2 (language 2) Level 1 Level 2 Level 3 Level 4 Level 5
A S S E T S 7
Cash & Cash Equivalents 8
Petty Cash 17
Bank Accounts 18
Accounts Receivable 9
Trade Receivables - Domestic 19
Trade Receivables - Foreign 20
Intercompany Receivables 21
Allowance for Bad Debt 22
Other Receivables 23
Inventories 10
Raw Materials 24
Work in Progress 25
Semi-Finished Goods 26
Finished Goods 27
Other Inventory 28
Other Current Assets 11
Short Term Loan Receivables 29
Others 30
Prepaid Expenses 12
Prepaid Inventory 31
Other Prepaid Expenses 32
Property, Plant, and Equipment 13
Less: Accumulated Depreciation 14
Investments 15
Other Long Term Assets 16
Long Term Loan Receivables 33
Other Long Term Receivables 34
Intangible Assets 35
Less: Amortization of Intangible Assets 36
Liabilities and Equity 6
Liabilities and Equity 37
Trade Payables - Domestic 40
Trade Payables - Foreign 41
Intercompany Payables 42
Other Payables 43
Payroll and Benefits Payables 44
Tax Payables 45
Other Current Liabilities 46
Non-Current Liabilities 38
Trade Payables - Domestic 47
Trade Payables - Foreign 48
Intercompany Payables 49
Payroll Taxes 50
Tax Payables 51
Other Long Term Liabilities 52
Shareholder's Equity 39
Common Stock 53
Capital In Excess of Par 54
Retained Earnings 55
Profit and Loss in Current Year 56
Calculated Profit Net result: profit 5
Calculated Loss Net result: loss 4
Data Migration Accounts 59
Profit and Loss Statement 57
P&L Result 58
P+L result 2
Not assigned 3
Fin. Statement Notes 1
Level 6Account toAccount
from
Financial Statement Version for Baseline US: 0020
based on chart of accounts 0010
open group items to show assigned accounts
FS Item Lg 1 Text Lg 1 (language 1) Lg 2
7 EN A S S E T S EN
8 EN Cash & Cash Equivalents EN
17 EN Petty Cash EN
18 EN Bank Accounts EN
9 EN Accounts Receivable EN
19 EN Trade Receivables - Domestic EN
20 EN Trade Receivables - Foreign EN
21 EN Intercompany Receivables EN
22 EN Allowance for Bad Debt EN
23 EN Other Receivables EN
10 EN Inventories EN
24 EN Raw Materials EN
25 EN Work in Progress EN
26 EN Semi-Finished Goods EN
27 EN Finished Goods EN
28 EN Other Inventory EN
11 EN Other Current Assets EN
29 EN Short Term Loan Receivables EN
30 EN Others EN
12 EN Prepaid Expenses EN
31 EN Prepaid Inventory EN
32 EN Other Prepaid Expenses EN
13 EN Property, Plant, and Equipment EN
14 EN Less: Accumulated Depreciation EN
15 EN Investments EN
16 EN Other Long Term Assets EN
33 EN Long Term Loan Receivables EN
34 EN Other Long Term Receivables EN
35 EN Intangible Assets EN
36 EN Less: Amortization of Intangible Assets EN
6 EN Liabilities and Equity EN
37 EN Current Liabilities EN
40 EN Trade Payables - Domestic EN
41 EN Trade Payables - Foreign EN
42 EN Intercompany Payables EN
43 EN Other Payables EN
44 EN Payroll and Benefits Payables EN
45 EN Tax Payables EN
46 EN Other Current Liabilities EN
38 EN Non-Current Liabilities EN
47 EN Trade Payables - Domestic EN
48 EN Trade Payables - Foreign EN
49 EN Intercompany Payables EN
50 EN Payroll Taxes EN
51 EN Tax Payables EN
52 EN Other Long Term Liabilities EN
39 EN Shareholder's Equity EN
53 EN Common Stock EN
54 EN Capital In Excess of Par EN
55 EN Retained Earnings EN
56 EN Profit and Loss in Current Year EN
5 EN Calculated Profit Net result: profit EN
4 EN Calculated Loss Net result: loss EN
59 EN Data Migration Accounts EN
57 EN Profit and Loss Statement EN
71 EN Income Statement EN
58 EN Net Sales EN
60 EN Cost of Sales EN
61 EN Gross Income EN
62 EN Operating Expenses (SG&A) EN
64 EN Other Income & Expense EN
63 EN Operating Income EN
65 EN Net Profit Before Taxes EN
66 EN Taxes EN
67 EN Net Income EN
1 EN No text exists EN
2 EN No text exists EN
3 EN No text exists EN
Text Lg 2 (language 2) Level 1 Level 2 Level 3 Level 4 Level 5
A S S E T S 7
Cash & Cash Equivalents 8
Petty Cash 17
Bank Accounts 18
Accounts Receivable 9
Trade Receivables - Domestic 19
Trade Receivables - Foreign 20
Intercompany Receivables 21
Allowance for Bad Debt 22
Other Receivables 23
Inventories 10
Raw Materials 24
Work in Progress 25
Semi-Finished Goods 26
Finished Goods 27
Other Inventory 28
Other Current Assets 11
Short Term Loan Receivables 29
Others 30
Prepaid Expenses 12
Prepaid Inventory 31
Other Prepaid Expenses 32
Property, Plant, and Equipment 13
Less: Accumulated Depreciation 14
Investments 15
Other Long Term Assets 16
Long Term Loan Receivables 33
Other Long Term Receivables 34
Intangible Assets 35
Less: Amortization of Intangible Assets 36
Liabilities and Equity 6
Liabilities and Equity 37
Trade Payables - Domestic 40
Trade Payables - Foreign 41
Intercompany Payables 42
Other Payables 43
Payroll and Benefits Payables 44
Tax Payables 45
Other Current Liabilities 46
Non-Current Liabilities 38
Trade Payables - Domestic 47
Trade Payables - Foreign 48
Intercompany Payables 49
Payroll Taxes 50
Tax Payables 51
Other Long Term Liabilities 52
Shareholder's Equity 39
Common Stock 53
Capital In Excess of Par 54
Retained Earnings 55
Profit and Loss in Current Year 56
Calculated Profit Net result: profit 5
Calculated Loss Net result: loss 4
Data Migration Accounts 59
Profit and Loss Statement 57
Income Statement 71
Net Sales 58
Cost of Sales 60
Gross Income 61
Operating Expenses (SG&A) 62
Other Income & Expense 64
Operating Income 63
Net Profit Before Taxes 65
Taxes 66
Net Income 67
No text exists 1
No text exists 2
No text exists 3
Level 6
Account from/Functional Area
Account to/Functional Area
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
A S S E T S
Cash & Cash Equivalents
Petty Cash
111000 Petty Cash
Bank Accounts
113000 Concentration Account - BankBoston
113001 Concentration Account - Wires Out
113002 Concentration Account - Wires In
113003 Concentration Account - ACH Out
113004 Concentration Account - ACH In
113005 Concentration Account - Checks Out
113006 Concentration Account - Checks In
113007 Concentration Account - ZBA Transfers
113008 Concentration Account - Other Transfers
113009 Concentration Account - Treasury Transfers
113010 Lockbox Account - BankBoston
113014 Lockbox Account - ACH In
113016 Lockbox Account - Checks In
113017 Lockbox Account - ZBA Transfers
113020 Controlled Disbursement Acct - BankBoston
113023 Controlled Disbursement Acct - ACH Out
113025 Controlled Disbursement Acct - Checks Out
113027 Controlled Disbursement Acct - ZBA Transfers
113030 Payment Card Account - BankBoston
113031 Payment Card Account - Wires Out
113034 Payment Card Account - ACH In
113035 Controlled Disbursement Acct - BankBoston Euro
113060 Controlled Disbursement Acct - BankCalifornia
114000 Concentration Account - BankToronto
114001 Concentration Account - Wires Out CA
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
114002 Concentration Account - Wires In CA
114003 Concentration Account - ACH Out CA
114004 Concentration Account - ACH In CA
114005 Concentration Account - Checks Out CA
114006 Concentration Account - Checks In CA
114007 Concentration Account - ZBA Transfers CA
114008 Concentration Account - Other Transfers CA
114009 Concentration Account - Treasury Transfers CA
114020 Controlled Disbursement Acct - BankToronto
114023 Controlled Disbursement Acct - ACH Out CA
114025 Controlled Disbursement Acct - Checks Out CA
114027 Controlled Disbursement Acct - ZBA Transfers CA
114030 Payment Card Account - BankToronto
114031 Payment Card Account - Wires Out CA
114034 Payment Card Account - ACH In CA
Accounts Receivable
Trade Receivables - Domestic
121000 Trade Receivables - Domestic
121020 Trade Receivables - Adjustments Domestic
121100 Down Payments (and Requests) - Vendors
121200 Customer receivables- Foreign
Trade Receivables - Foreign
Intercompany Receivables
123000 Trade Receivables - Intercompany
Allowance for Bad Debt
124000 Allowance for Doubtful Accounts
Other Receivables
125000 Interest Receivable
125100 Payroll - EE Claims Clearing
125300 Accounts Receivable - Payment Cards
125320 Accounts Receivable – Unbilled
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
125310 Accounts Receivable - Lockbox Unapplied Cash
125500 Accrued Revenue
125510 Deferred Revenue – Licenses
125515 Deferred Revenue - Support/Maintenance
125517 Deferred Revenue - Education / Consulting
Inventories
Raw Materials
130000 Inventory Adjustment
131000 Inventory - Raw Material
131010 Inventory - Initial Entry of Raw Material Balances
Work in Progress
132000 Inventory - Work In Progress
Semi-Finished Goods
133000 Inventory - Semi Finished Goods
133010 Inventory - Initial Entry of Semi Finished Balances
Finished Goods
134000 Inventory - Finished Goods
134010 Inventory - Initial Entry of Finished Prd Balances
Other Inventory
135010 Inventory - Miscellaneous Materials
135030 Inventory - Packaging Materials
135075 Inventory - Trading Goods
135076 Inventory - Initial Entry of Trading Good Balances
135510 Inventory - Initial Entry of Stock Balances
Other Current Assets
Short Term Loan Receivables
141020 Loans Other - short term
141070 Loans to Staff
Others
142100 Accruals and Deferred Income
Prepaid Expenses
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
Prepaid Inventory
151000 Prepayments - Inventory
Other Prepaid Expenses
152070 Prepayments - Other
152100 Prepayments - Travel Expense Clearing
Property, Plant, and Equipment
160000 Land & Land Improvements
160010 Buildings
160020 Machinery & Equipment
160030 Leasehold Improvements
160040 Motor Vehicles
160050 Office Equipment
160060 Furniture
160070 Computer Hardware
160080 Computer Software
160090 Assets under Construction
160095 Down Payment - Acquisition
160100 Down Payment - Clearing
160110 Asset Clearing
160200 Low Value Assets
Less: Accumulated Depreciation
170000 Accumulated Depreciation - Land Improvements
170010 Accumulated Depreciation - Buildings
170020 Accumulated Depreciation - Machinery & Equipment
170030 Accumulated Depreciation - Leasehold Improvements
170040 Accumulated Depreciation - Motor Vehicles
170050 Accumulated Depreciation - Office Equipment
170060 Accumulated Depreciation - Furniture
170070 Accumulated Depreciation - Computer Hardware
170080 Accumulated Depreciation - Computer Software
170200 Accumulated Depreciation - Low Value Assets
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
Investments
180000 Common Stock - Investment Subsidiary
Other Long Term Assets
Long Term Loan Receivables
191100 Loans Other - long term
Other Long Term Receivables
Intangible Assets
193300 Goodwill
Less: Amortization of Intangible Assets
194300 Amortization - Goodwill
2000000 L I A B I L I T I E S & E Q U I T Y
Current Liabilities
Trade Payables - Domestic
211000 Trade Payables - Domestics
211010 Sales Tax Payable
211020 Trade Payables - Adjustments Domestic
211050 Travel expenses payable
211100 Gds Rcvd / Inv Rcvd - Consignment / Pipeline
211200 Goods Received / Invoice Received
214010 Down Payments (and Requests) - Customers
Trade Payables - Foreign
212000 Trade payables Foreign
Intercompany Payables
213000 Trade Payables - Intercompany
213500 Clearing Invoice Reduction
Other Payables
Payroll and Benefits Payables
215010 Accrued Net Payroll
215020 Payroll Taxes
215030 Payroll - Social Security
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
215050 Payroll - EE 401K Contribution
215080 Payroll - Garnishment
215120 Payroll - EE Benefit
215160 Payroll - ER Benefit
215170 Other Personnel Costs
215990 HR Month End Accruals
299999 Payroll Clearing
Tax Payables
216000 Reserve for Deferred Taxes
216030 Withholding Tax
216100 Sales Tax Accrued (AR) - State
216110 Sales Tax Accrued (AR) - County
216120 Sales Tax Accrued (AR) - City
216130 Sales Tax Accrued (AR) - Others
216200 Use Tax Accrued (AP) - State
216210 Use Tax Accrued (AP) - County
216220 Use Tax Accrued (AP) - City
216230 Use Tax Accrued (AP) - Others
216300 US Sales Tax (External Postings)
216400 CDN GST Payable / Re
216401 CDN S/A GST Payable
216410 CDN PST Recoverable
216411 CDN S/A PST Payable
216420 CDN HST Payable / Re
216421 CDN S/A HST Payable
Other Current Liabilities
217000 Special Reserves
217100 Amortization - Prepayments
217200 Other Liabilities
217300 Freight Clearing Account
217400 Customs Duty Clearing Account
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
217500 Clearing Vendor Discounts - Net Method
217700 Accrued Volume Rebate
217800 Freight Provision - SD (Consumer Product)
217900 Disposite Reserve SD (Consumer Product)
Non-Current Liabilities
Trade Payables - Domestic
Trade Payables - Foreign
Intercompany Payables
294001 Intercompany Receivable / Payable - BP01
294002 Intercompany Receivable / Payable - BP0X
295001 Zero Balance Clearing Account
Payroll Taxes
Tax Payables
Other Long Term Liabilities
226000 Other Liabilities - long term
269000 Functional Area Clearing
Shareholder's Equity
Common Stock
310000 Common Stock - At Par Value
Capital In Excess of Par
320000 Capital in Excess of Par Value
Retained Earnings
330000 Retained Earnings
Profit and Loss in Current Year
Data Migration Accounts
399110 Inventory - Initial Entry of Raw Material Balances
399130 Inventory - Initial Entry of Semi Finished Balances
399140 Inventory - Initial Entry of Finished Prd Balances
399175 Inventory - Initial Entry of Trading Good Balances
399999 Data Migration Account
3000000 PROFIT AND LOSS STATEMENT
Financial Statement Version 0020 (US GAAP) Jun-09
Node
Account Level
GL A/C Number/ Functional area Text (English)
Income Statement
Net Sales
YB10 Sales Revenue
YB15 Sales deduction
Cost of Sales
YB20 Production
GROSS INCOME
Operating Expenses (SG&A)
YB30 Sales and distribution
YB35 Marketing
YB40 Administration
YB50 Research & Development
Other Income & Expenses
YB70 Other Revenue
YB75 Other Expenses
YB95 Other P&L accounts
YB99 Dummy Functional Area
OPERATING INCOME
NET PROFIT BEFORE TAXES
Taxes
YB90 Taxes from income and revenue
YB98 Other taxes
NET INCOME
G/L Acct Long Text Functional Area
410000 Sales Revenue YB10
410004 Sales revenue with cost element YB10
410005 Sales Revenue – Maintenance/Support YB10
410006 Sales Revenue – License – Domestic YB10
410007 Sales Revenue – Education/Consulting – Domestic YB10
410010 Sales Revenue - Services YB10
410015 Sales Revenue - Intercompany YB10
410020 Accrued Revenue - Adjustment YB10
410030 Fee Deviation KKS (Service Provmer Product) YB10
410040 Fee Deviation manually (Service Provider) YB10
410050 Revenue Premiums (Service Provider) YB10
410060 Revenue third Party (Service Provider) YB10
410070 Revenue Expenses (Service Provider) YB10
440000 Over/Underpayments and Unallowed Deductions YB15
440020 Sales Discounts YB15
440025 Software Maintenance/Support Discounts YB15
440026 Software License Discounts YB15
440027 Software Education/Consulting Discounts YB15
440030 Customer Sales Deduction (Consumer Product) YB15
440040 Sales Deduction - Material (Consumer Product) YB15
440050 Free Goods, Discount in kind YB15
700800 Customer Discounts YB15
440010 Sales Rebates YB20
500000 Cost of Goods Sold (without Cost Element) YB20
510010 Consumption - Semi Finished Goods YB20
510020 Consumption - Finished Goods YB20
510085 Consumption - Subcontracting YB20
520000 Gain/Loss Material Revaluation YB20
520010 Gain/Loss Inventory Variance YB20
520020 Gain/Loss Inventory Transfer YB20
520040 Gain/Loss Consumption for Quality Control YB20
520050 Inventory Change - Work in Progress YB20
520060 Inventory Change - Scrapped Material YB20
520070 Inventory Change - Finished Goods YB20
520076 Inventory Change - Receipt w/o Prod Order YB20
520100 Production Order - Settlement Standard YB20
520110 Production Order - Settlement Variance YB20
520111 Capitalization -Order settlement YB20
520120 Production Cost Center Variances YB20
520130 Cost Object Hierarchy - Settlement Variances YB20
530000 Gain/Loss Price Variances YB20
530030 Gain/Loss Small Price Difference - Invoice Receipt YB20
530050 Gain/Loss Production Variance YB20
654000 Freight YB20
700210 Discount Received YB20
615000 Sales Commissions YB30
700130 Disposal/Sale Fixed Assets Proceeds YB70
700600 Interest Income YB70
700610 Interest Income - Subsidiaries YB70
700000 Bank Charges YB75
700100 Interest Expense YB75
700110 Interest Expense-Subsidiaries YB75
700400 Gain/Loss Realized Foreign Currency Revaluation YB75
750020 Corporate Income Tax Expense YB90
750030 Deferred Tax YB90
701000 Extraordinary Expenses / Income YB95
710100 Settlement of asset under construction to CO Obj YB95
500005 Cost of Goods Sold Product w/0 CE
500010 Cost of Goods Sold (Third Party)
510000 Consumption - Raw Materials
510005 Consumption - Packaging Material
510006 Consumption - Repair Material
510050 Consumption - External Procurement Costs
510060 Consumption - Miscellaneous Inventory
510080 Consumption - Trading Goods
510090 Scrap to COPA
520055 Inventory Change - Reserve
520075 Inventory Change - Receipt without Order
520085 Inventory Change - Subcontracting
530060 Gain/Loss Production Cost Center Variance
610010 Fee third party with hours (Service Provider)
610020 Third party material (Service Proce Provider)
610030 Travel Expenses - Hotel and Accommodation
610040 Travel Expenses - Meals
610060 Travel Expenses - Entertainment
610070 Travel Expenses - Airfare, Rail, Mileage
610080 Travel Expenses - Miscellaneous
610100 Payroll - Other Personnel Expenses
610200 Payroll - Bonus
610210 Payroll - Overtime
610220 Payroll - Vacation Pay
610230 Payroll - Absence (Sickness)
610510 Payroll Expense - Absences (Other)
610600 Payroll Expense - Pension and 401K Contributions
610610 Payroll - Benefits
611000 Payroll Expense - Salaries
611030 Payroll Expense - Direct Labor Cost
612000 Payroll Expense - Tax
620000 Bad Debt Expense
630000 Machine and Equipment Maintenance
630005 Quality Control Consumption Ext. Prod. w/ Act Type
630010 Electricity
630020 Water
630030 Other Maintenance
630040 Insurance
630050 Office/Building Rent
630060 Telephone
640000 Depreciation Expense - Land Improvements
640010 Depreciation Expense - Buildings
640020 Depreciation Expense - Machinery & Equipment
640030 Depreciation Expense - Leasehold Improvements
640040 Depreciation Expense - Motor Vehicles
640050 Depreciation Expense - Office Equipment
640060 Depreciation Expense - Furniture
640070 Depreciation Expense - Computer Hardware
640080 Depreciation Expense - Computer Software
640200 Depreciation Expense - Low Value Assets
640430 Amortization Expense - Goodwill
650000 Postage
650005 Non Production - Material Consumption
650010 Purchased Services
650020 Advertising and Sales Costs
650085 Subcontracting Services
650500 Free of Charge Delivery
651000 Office Supplies
652000 Computer Software Supplies
653000 Legal and Audit Services
655000 Scrapping of Stranger Certifications
660000 Other Expenses
660005 SW Media Documentation
690000 CO-FI Reconciliation Account
700050 Rebates
700420 Gain/Loss Unrealized Foreign Currency Revaluation
900010 Activated Carried Forward Losses
900020 Deferred Carried Forward Losses
Functional Area txt Note: HTS mean High_Tech-Software industry Solution
Sales Revenue
Sales Revenue
Sales Revenue Functional Area assigned in HTS
Sales Revenue Functional Area assigned in HTS
Sales Revenue Functional Area assigned in HTS
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Revenue
Sales Deduction
Sales Deduction
Sales Deduction Functional Area assigned in HTS
Sales Deduction Functional Area assigned in HTS
Sales Deduction Functional Area assigned in HTS
Sales Deduction
Sales Deduction
Sales Deduction
Sales Deduction
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Production
Sales and distribution
Other revenue
Other revenue
Other revenue
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Taxes from Income and rev
Taxes from Income and rev
Other P&L account
Other P&L account
Note: HTS mean High_Tech-Software industry Solution
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
A S S E T S
Cash & Cash Equivalents
Petty Cash
111000 Petty Cash
Bank Accounts
113000 Concentration Account - BankBoston
113001 Concentration Account - Wires Out
113002 Concentration Account - Wires In
113003 Concentration Account - ACH Out
113004 Concentration Account - ACH In
113005 Concentration Account - Checks Out
113006 Concentration Account - Checks In
113007 Concentration Account - ZBA Transfers
113008 Concentration Account - Other Transfers
113009 Concentration Account - Treasury Transfers
113010 Lockbox Account - BankBoston
113014 Lockbox Account - ACH In
113016 Lockbox Account - Checks In
113017 Lockbox Account - ZBA Transfers
113020 Controlled Disbursement Acct - BankBoston
113023 Controlled Disbursement Acct - ACH Out
113025 Controlled Disbursement Acct - Checks Out
113027 Controlled Disbursement Acct - ZBA Transfers
113030 Payment Card Account - BankBoston
113031 Payment Card Account - Wires Out
113034 Payment Card Account - ACH In
113035 Controlled Disbursement Acct - BankBoston Euro
113060 Controlled Disbursement Acct - BankCalifornia
114000 Concentration Account - BankToronto
114001 Concentration Account - Wires Out CA
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
114002 Concentration Account - Wires In CA
114003 Concentration Account - ACH Out CA
114004 Concentration Account - ACH In CA
114005 Concentration Account - Checks Out CA
114006 Concentration Account - Checks In CA
114007 Concentration Account - ZBA Transfers CA
114008 Concentration Account - Other Transfers CA
114009 Concentration Account - Treasury Transfers CA
114020 Controlled Disbursement Acct - BankToronto
114023 Controlled Disbursement Acct - ACH Out CA
114025 Controlled Disbursement Acct - Checks Out CA
114027 Controlled Disbursement Acct - ZBA Transfers CA
114030 Payment Card Account - BankToronto
114031 Payment Card Account - Wires Out CA
114034 Payment Card Account - ACH In CA
Accounts Receivable
Trade Receivables - Domestic
121000 Trade Receivables - Domestic
121020 Trade Receivables - Adjustments Domestic
121100 Down Payments (and Requests) - Vendors
121200 Customer receivables- Foreign
Trade Receivables - Foreign
Intercompany Receivables
123000 Trade Receivables - Intercompany
Allowance for Bad Debt
124000 Allowance for Doubtful Accounts
Other Receivables
125000 Interest Receivable
125100 Payroll - EE Claims Clearing
125300 Accounts Receivable - Payment Cards
125310 Accounts Receivable - Lockbox Unapplied Cash
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
125320 Accounts Receivable – Unbilled
125500 Accrued Revenue
125510 Deferred Revenue – Licenses
125515 Deferred Revenue - Support/Maintenance
125517 Deferred Revenue - Education / Consulting
Inventories
Raw Materials
130000 Inventory Adjustment
131000 Inventory - Raw Material
131010 Inventory - Initial Entry of Raw Material Balances
Work in Progress
132000 Inventory - Work In Progress
Semi-Finished Goods
133000 Inventory - Semi Finished Goods
133010 Inventory - Initial Entry of Semi Finished Balances
Finished Goods
134000 Inventory - Finished Goods
134010 Inventory - Initial Entry of Finished Prd Balances
Other Inventory
135010 Inventory - Miscellaneous Materials
135030 Inventory - Packaging Materials
135075 Inventory - Trading Goods
135076 Inventory - Initial Entry of Trading Good Balances
135510 Inventory - Initial Entry of Stock Balances
Other Current Assets
Short Term Loan Receivables
141020 Loans Other - short term
141070 Loans to Staff
Others
142100 Accruals and Deferred Income
Prepaid Expenses
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
Prepaid Inventory
151000 Prepayments - Inventory
Other Prepaid Expenses
152070 Prepayments - Other
152100 Prepayments - Travel Expense Clearing
Property, Plant, and Equipment
160000 Land & Land Improvements
160010 Buildings
160020 Machinery & Equipment
160030 Leasehold Improvements
160040 Motor Vehicles
160050 Office Equipment
160060 Furniture
160070 Computer Hardware
160080 Computer Software
160090 Assets under Construction
160095 Down Payment - Acquisition
160100 Down Payment - Clearing
160110 Asset Clearing
160200 Low Value Assets
Less: Accumulated Depreciation
170000 Accumulated Depreciation - Land Improvements
170010 Accumulated Depreciation - Buildings
170020 Accumulated Depreciation - Machinery & Equipment
170030 Accumulated Depreciation - Leasehold Improvements
170040 Accumulated Depreciation - Motor Vehicles
170050 Accumulated Depreciation - Office Equipment
170060 Accumulated Depreciation - Furniture
170070 Accumulated Depreciation - Computer Hardware
170080 Accumulated Depreciation - Computer Software
170200 Accumulated Depreciation - Low Value Assets
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
Investments
180000 Common Stock - Investment Subsidiary
Other Long Term Assets
Long Term Loan Receivables
191100 Loans Other - long term
Other Long Term Receivables
Intangible Assets
193300 Goodwill
Less: Amortization of Intangible Assets
194300 Amortization - Goodwill
2000000 L I A B I L I T I E S & E Q U I T Y
Current Liabilities
Trade Payables - Domestic
211000 Trade Payables - Domestics
211010 Sales Tax Payable
211020 Trade Payables - Adjustments Domestic
211050 Travel expenses payable
211100 Gds Rcvd / Inv Rcvd - Consignment / Pipeline
211200 Goods Received / Invoice Received
214010 Down Payments (and Requests) - Customers
Trade Payables - Foreign
212000 Trade payables Foreign
Intercompany Payables
213000 Trade Payables - Intercompany
213500 Clearing Invoice Reduction
Other Payables
Payroll and Benefits Payables
215010 Accrued Net Payroll
215020 Payroll Taxes
215030 Payroll - Social Security
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
215050 Payroll - EE 401K Contribution
215080 Payroll - Garnishment
215120 Payroll - EE Benefit
215160 Payroll - ER Benefit
215170 Other Personnel Costs
215990 HR Month End Accruals
299999 Payroll Clearing
Tax Payables
216000 Reserve for Deferred Taxes
216030 Withholding Tax
216100 Sales Tax Accrued (AR) - State
216110 Sales Tax Accrued (AR) - County
216120 Sales Tax Accrued (AR) - City
216130 Sales Tax Accrued (AR) - Others
216200 Use Tax Accrued (AP) - State
216210 Use Tax Accrued (AP) - County
216220 Use Tax Accrued (AP) - City
216230 Use Tax Accrued (AP) - Others
216300 US Sales Tax (External Postings)
216400 CDN GST Payable / Recoverable
216401 CDN S/A GST Payable
216410 CDN PST Recoverable
216411 CDN S/A PST Payable
216420 CDN HST Payable / Recoverable
216421 CDN S/A HST Payable
Other Current Liabilities
217000 Special Reserves
217100 Amortization - Prepayments
217200 Other Liabilities
217300 Freight Clearing Account
217400 Customs Duty Clearing Account
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
217500 Clearing Vendor Discounts - Net Method
217700 Accrued Volume Rebate
217800 Freight Provision - SD (Consumer Product)
217900 Disposite Reserve SD (Consumer Product)
Non-Current Liabilities
Trade Payables - Domestic
Trade Payables - Foreign
Intercompany Payables
294001 Intercompany Receivable / Payable - BP01
294002 Intercompany Receivable / Payable - BP0X
295001 Zero Balance Clearing Account
Payroll Taxes
Tax Payables
Other Long Term Liabilities
226000 Other Liabilities - long term
269000 Functional Area Clearing
Shareholder's Equity
Common Stock
310000 Common Stock - At Par Value
Capital In Excess of Par
320000 Capital in Excess of Par Value
Retained Earnings
330000 Retained Earnings
Profit and Loss in Current Year
Data Migration Accounts
399110 Inventory - Initial Entry of Raw Material Balances
399130 Inventory - Initial Entry of Semi Finished Balances
399140 Inventory - Initial Entry of Finished Prd Balances
399175 Inventory - Initial Entry of Trading Good Balances
399999 Data Migration Account
3000000 PROFIT AND LOSS STATEMENT
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
Income Statement
Net Sales
410000 Sales Revenue YB10 Sales Revenue
410004 Sales revenue with cost element YB10 Sales Revenue
410005 Sales Revenue – Maintenance/Support YB10 Sales Revenue
410006 Sales Revenue – License – Domestic YB10 Sales Revenue
410007 Sales Revenue – Education/Consulting – Domestic YB10 Sales Revenue
410010 Sales Revenue - Services YB10 Sales Revenue
410015 Sales Revenue - Intercompany YB10 Sales Revenue
410020 Accrued Revenue - Adjustment YB10 Sales Revenue
410030 Fee Deviation KKS (Service Provmer Product) YB10 Sales Revenue
410040 Fee Deviation manually (Service Provider) YB10 Sales Revenue
410050 Revenue Premiums (Service Provider) YB10 Sales Revenue
410060 Revenue third Party (Service Provider) YB10 Sales Revenue
410070 Revenue Expenses (Service Provider) YB10 Sales Revenue
440000 Over/Underpayments and Unallowed Deductions YB15 Sales Deduction
440020 Sales Discounts YB15 Sales Deduction
440025 Software Maintenance/Support Discounts YB15 Sales Deduction
440026 Software License Discounts YB15 Sales Deduction
440027 Software Education/Consulting Discounts YB15 Sales Deduction
440030 Customer Sales Deduction (Consumer Product) YB15 Sales Deduction
440040 Sales Deduction - Material (Consumer Product) YB15 Sales Deduction
440050 Free Goods, Discount in kind YB15 Sales Deduction
700800 Customer Discounts YB15 Sales Deduction
Cost of Sales
440010 Sales Rebates YB20 Production
500000 Cost of Goods Sold (without Cost Element) YB20 Production
510010 Consumption - Semi Finished Goods YB20 Production
510020 Consumption - Finished Goods YB20 Production
510085 Consumption - Subcontracting YB20 Production
520000 Gain/Loss Material Revaluation YB20 Production
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
520010 Gain/Loss Inventory Variance YB20 Production
520020 Gain/Loss Inventory Transfer YB20 Production
520040 Gain/Loss Consumption for Quality Control YB20 Production
520050 Inventory Change - Work in Progress YB20 Production
520060 Inventory Change - Scrapped Material YB20 Production
520070 Inventory Change - Finished Goods YB20 Production
520075 Inventory Change - Receipt without Order
520076 Inventory Change - Receipt w/o Prod Order YB20 Production
520100 Production Order - Settlement Standard YB20 Production
520110 Production Order - Settlement Variance YB20 Production
520111 Capitalization -Order settlement YB20 Production
520120 Production Cost Center Variances YB20 Production
520130 Cost Object Hierarchy - Settlement Variances YB20 Production
530000 Gain/Loss Price Variances YB20 Production
530030 Gain/Loss Small Price Difference - Invoice Receipt YB20 Production
530050 Gain/Loss Production Variance YB20 Production
654000 Freight YB20 Production
700210 Discount Received YB20 Production
500005 Cost of Goods Sold Product w/0 CE
500010 Cost of Goods Sold (Third Party)
510000 Consumption - Raw Materials
510005 Consumption - Packaging Material
510006 Consumption - Repair Material
510050 Consumption - External Procurement Costs
510060 Consumption - Miscellaneous Inventory
510080 Consumption - Trading Goods
510090 Scrap to COPA
520055 Inventory Change - Reserve
520085 Inventory Change - Subcontracting
GROSS INCOME
Operating Expenses (SG&A)
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
615000 Sales Commissions YB30 Sales and distribution
530060 Gain/Loss Production Cost Center Variance
610010 Fee third party with hours (Service Provider)
610020 Third party material (Service Proce Provider)
610030 Travel Expenses - Hotel and Accommodation
610040 Travel Expenses - Meals
610060 Travel Expenses - Entertainment
610070 Travel Expenses - Airfare, Rail, Mileage
610080 Travel Expenses - Miscellaneous
610100 Payroll - Other Personnel Expenses
610200 Payroll - Bonus
610210 Payroll - Overtime
610220 Payroll - Vacation Pay
610230 Payroll - Absence (Sickness)
610510 Payroll Expense - Absences (Other)
610600 Payroll Expense - Pension and 401K Contributions
610610 Payroll - Benefits
611000 Payroll Expense - Salaries
611030 Payroll Expense - Direct Labor Cost
612000 Payroll Expense - Tax
620000 Bad Debt Expense
630000 Machine and Equipment Maintenance
630005 Quality Control Consumption Ext. Prod. w/ Act Type
630010 Electricity
630020 Water
630030 Other Maintenance
630040 Insurance
630050 Office/Building Rent
630060 Telephone
640000 Depreciation Expense - Land Improvements
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
640010 Depreciation Expense - Buildings
640020 Depreciation Expense - Machinery & Equipment
640030 Depreciation Expense - Leasehold Improvements
640040 Depreciation Expense - Motor Vehicles
640050 Depreciation Expense - Office Equipment
640060 Depreciation Expense - Furniture
640070 Depreciation Expense - Computer Hardware
640080 Depreciation Expense - Computer Software
640200 Depreciation Expense - Low Value Assets
640430 Amortization Expense - Goodwill
650000 Postage
650005 Non Production - Material Consumption
650010 Purchased Services
650020 Advertising and Sales Costs
650085 Subcontracting Services
650500 Free of Charge Delivery
651000 Office Supplies
652000 Computer Software Supplies
653000 Legal and Audit Services
655000 Scrapping of Stranger Certifications
660000 Other Expenses
660005 SW Media Documentation
690000 CO-FI Reconciliation Account
700050 Rebates
Other Income & Expenses
700130 Disposal/Sale Fixed Assets Proceeds YB70 Other revenue
700600 Interest Income YB70 Other revenue
700610 Interest Income - Subsidiaries YB70 Other revenue
700000 Bank Charges YB75 Other Expenses
700100 Interest Expense YB75 Other Expenses
700110 Interest Expense-Subsidiaries YB75 Other Expenses
Financial Statement Version 0020 (US GAAP) Mar-08
Node
Account Level
GL A/C Number Text (English) Functional Area Text (English)
700400 Gain/Loss Realized Foreign Currency Revaluation YB75 Other Expenses
701000 Extraordinary Expenses / Income YB95 Other P&L account
710100 Settlement of asset under construction to CO Obj YB95 Other P&L account
900010 Activated Carried Forward Losses
900020 Deferred Carried Forward Losses
700420 Gain/Loss Unrealized Foreign Currency Revaluation
OPERATING INCOME
NET PROFIT BEFORE TAXES
Taxes
750020 Corporate Income Tax Expense YB90 Taxes from Income and rev
750030 Deferred Tax YB90 Taxes from Income and rev
NET INCOME
G/L Acct Long Text Functional Area
410000 Sales Revenue YB10
410004 Sales revenue with cost element YB10
410005 Sales Revenue – Maintenance/Support YB10
410006 Sales Revenue – License – Domestic YB10
410007 Sales Revenue – Education/Consulting – Domestic YB10
410010 Sales Revenue - Services YB10
410015 Sales Revenue - Intercompany YB10
410020 Accrued Revenue - Adjustment YB10
410030 Fee Deviation KKS (Service Provmer Product) YB10
410040 Fee Deviation manually (Service Provider) YB10
410050 Revenue Premiums (Service Provider) YB10
410060 Revenue third Party (Service Provider) YB10
410070 Revenue Expenses (Service Provider) YB10
440000 Over/Underpayments and Unallowed Deductions YB15
440020 Sales Discounts YB15
440025 Software Maintenance/Support Discounts YB15
440026 Software License Discounts YB15
440027 Software Education/Consulting Discounts YB15
440030 Customer Sales Deduction (Consumer Product) YB15
440040 Sales Deduction - Material (Consumer Product) YB15
440050 Free Goods, Discount in kind YB15
700800 Customer Discounts YB15
440010 Sales Rebates YB20
500000 Cost of Goods Sold (without Cost Element) YB20
510010 Consumption - Semi Finished Goods YB20
510020 Consumption - Finished Goods YB20
510085 Consumption - Subcontracting YB20
520000 Gain/Loss Material Revaluation YB20
520010 Gain/Loss Inventory Variance YB20
520020 Gain/Loss Inventory Transfer YB20
520040 Gain/Loss Consumption for Quality Control YB20
520050 Inventory Change - Work in Progress YB20
520060 Inventory Change - Scrapped Material YB20
520070 Inventory Change - Finished Goods YB20
520075 Inventory Change - Receipt without Order
520076 Inventory Change - Receipt w/o Prod Order YB20
520100 Production Order - Settlement Standard YB20
520110 Production Order - Settlement Variance YB20
520111 Capitalization -Order settlement YB20
520120 Production Cost Center Variances YB20
520130 Cost Object Hierarchy - Settlement Variances YB20
530000 Gain/Loss Price Variances YB20
530030 Gain/Loss Small Price Difference - Invoice Receipt YB20
530050 Gain/Loss Production Variance YB20
654000 Freight YB20
700210 Discount Received YB20
615000 Sales Commissions YB30
700130 Disposal/Sale Fixed Assets Proceeds YB70
700600 Interest Income YB70
700610 Interest Income - Subsidiaries YB70
700000 Bank Charges YB75
700100 Interest Expense YB75
700110 Interest Expense-Subsidiaries YB75
700400 Gain/Loss Realized Foreign Currency Revaluation YB75
750020 Corporate Income Tax Expense YB90
750030 Deferred Tax YB90
701000 Extraordinary Expenses / Income YB95
710100 Settlement of asset under construction to CO Obj YB95
500005 Cost of Goods Sold Product w/0 CE
500010 Cost of Goods Sold (Third Party)
510000 Consumption - Raw Materials
510005 Consumption - Packaging Material
510006 Consumption - Repair Material
510050 Consumption - External Procurement Costs
510060 Consumption - Miscellaneous Inventory
510080 Consumption - Trading Goods
510090 Scrap to COPA
520055 Inventory Change - Reserve
520085 Inventory Change - Subcontracting
530060 Gain/Loss Production Cost Center Variance
610010 Fee third party with hours (Service Provider)
610020 Third party material (Service Proce Provider)
610030 Travel Expenses - Hotel and Accommodation
610040 Travel Expenses - Meals
610060 Travel Expenses - Entertainment
610070 Travel Expenses - Airfare, Rail, Mileage
610080 Travel Expenses - Miscellaneous
610100 Payroll - Other Personnel Expenses
610200 Payroll - Bonus
610210 Payroll - Overtime
610220 Payroll - Vacation Pay
610230 Payroll - Absence (Sickness)
610510 Payroll Expense - Absences (Other)
610600 Payroll Expense - Pension and 401K Contributions
610610 Payroll - Benefits
611000 Payroll Expense - Salaries
611030 Payroll Expense - Direct Labor Cost
612000 Payroll Expense - Tax
620000 Bad Debt Expense
630000 Machine and Equipment Maintenance
630005 Quality Control Consumption Ext. Prod. w/ Act Type
630010 Electricity
630020 Water
630030 Other Maintenance
630040 Insurance
630050 Office/Building Rent
630060 Telephone
640000 Depreciation Expense - Land Improvements
640010 Depreciation Expense - Buildings
640020 Depreciation Expense - Machinery & Equipment
640030 Depreciation Expense - Leasehold Improvements
640040 Depreciation Expense - Motor Vehicles
640050 Depreciation Expense - Office Equipment
640060 Depreciation Expense - Furniture
640070 Depreciation Expense - Computer Hardware
640080 Depreciation Expense - Computer Software
640200 Depreciation Expense - Low Value Assets
640430 Amortization Expense - Goodwill
650000 Postage
650005 Non Production - Material Consumption
650010 Purchased Services
650020 Advertising and Sales Costs
650085 Subcontracting Services
650500 Free of Charge Delivery
651000 Office Supplies
652000 Computer Software Supplies
653000 Legal and Audit Services
655000 Scrapping of Stranger Certifications
660000 Other Expenses
660005 SW Media Documentation
690000 CO-FI Reconciliation Account
700050 Rebates
700420 Gain/Loss Unrealized Foreign Currency Revaluation
900010 Activated Carried Forward Losses
900020 Deferred Carried Forward Losses
Functional Area txt FSV position
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Revenue Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Sales Deduction Net sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
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Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
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Production Cost of sales
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Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Production Cost of sales
Sales and distribution Operating Expenses (SG&A)
Other revenue Other Income & Expenses
Other revenue Other Income & Expenses
Other revenue Other Income & Expenses
Other Expenses Other Income & Expenses
Other Expenses Other Income & Expenses
Other Expenses Other Income & Expenses
Other Expenses Other Income & Expenses
Taxes from Income and rev Taxes
Taxes from Income and rev Taxes
Other P&L account Other Income & Expenses
Other P&L account Other Income & Expenses
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Cost of sales
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Operating Expenses (SG&A)
Other Income & Expenses
Other Income & Expenses
Other Income & Expenses