Every income-statement account counts towards net profit, classified or not. It also counts towards equity: Business Central moves the income-statement balance into equity only at the year-end close, so until then the year’s result sits on the income-statement accounts.
The evaluation company has no income-tax expense account (its Tax Expense category holds US payroll taxes), so income tax is treated as zero in this chart.
Categories
Line items mapped on a category apply to every account in it and in the categories below it.
- Assets (1): Total assets
- Current Assets (2): Current assets
- Cash (3): Cash and cash equivalents
- Accounts Receivable (4): Trade receivables
- Prepaid Expenses (5)
- Inventory (6): Inventory
- Fixed Assets (7): Non-current assets
- Equipment (8)
- Accumulated Depreciation (9)
- Current Assets (2): Current assets
- Liabilities (10): Total liabilities
- Current Liabilities (11): Current liabilities
- Payroll Liabilities (12): Current liabilities
- Long Term Liabilities (13): Non-current liabilities
- Equity (14): Equity
- Common Stock (15)
- Retained Earnings (16)
- Distributions to Shareholders (17)
- Income (18)
- Cost of Goods Sold (26): Cost of sales
- Labor (27)
- Materials (28)
- Discounts Granted (29)
- Jobs Cost (30)
- Expense (31): Operating expenses
- Rent Expense (32)
- Advertising Expense (33)
- Interest Expense (34): Interest expense; excludes Operating expenses
- Fees Expense (35)
- Insurance Expense (36)
- Payroll Expense (37)
- Benefits Expense (38)
- Salaries Expense (39)
- Repairs and Maintenance Expense (40)
- Utilities Expense (41)
- Other Income & Expenses (42)
- Tax Expense (43)
- Travel Expense (44)
- Vehicle Expenses (45)
- Bad Debt Expense (46)
Accounts
229 posting accounts; totals in bold. Hover over a cell, or tap it, to see the full text.
| No. | Name | Category | Line items |
|---|---|---|---|
| 10001 | TOTAL ASSETS | Assets | |
| 11000 | Intangible Fixed Assets | Assets | |
| 11100 | Development Expenditure | Assets | Non-current assets, Total assets |
| 11200 | Tenancy, Site Leasehold and similar rights | Assets | Non-current assets, Total assets |
| 11300 | Goodwill | Assets | Non-current assets, Total assets |
| 11400 | Advanced Payments for Intangible Fixed Assets | Assets | Non-current assets, Total assets |
| 12000 | Tangible Assets | Assets | |
| 12100 | Land and Building | Assets | |
| 12110 | Building | Assets | Non-current assets, Total assets |
| 12120 | Cost of Improvements to Leased Property | Assets | Non-current assets, Total assets |
| 12130 | Land | Assets | Non-current assets, Total assets |
| 12200 | Machinery and Equipment | Equipment | |
| 12210 | Equipments and Tools | Equipment | Non-current assets, Total assets |
| 12220 | Computers | Equipment | Non-current assets, Total assets |
| 12230 | Cars and other Transport Equipments | Equipment | Non-current assets, Total assets |
| 12240 | Leased Assets | Equipment | Non-current assets, Total assets |
| 12900 | Accumulated Depreciation | Accumulated Depreciation | Non-current assets, Total assets |
| 13000 | Financial and Fixed Assets | Assets | |
| 13100 | Long-term Receivables | Assets | Non-current assets, Total assets |
| 13200 | Participation in Group Companies | Assets | Non-current assets, Total assets |
| 13300 | Loans to Partners or related Parties | Assets | Non-current assets, Total assets |
| 13400 | Deferred Tax Assets | Assets | Non-current assets, Total assets |
| 13500 | Other Long-term Receivables | Assets | Non-current assets, Total assets |
| 14000 | Inventories, Products and work in Progress | Inventory | |
| 14100 | Supplies and Consumables | Inventory | Current assets, Inventory, Total assets |
| 14110 | Raw Materials | Inventory | Current assets, Inventory, Total assets |
| 14120 | Products in Progress | Inventory | Current assets, Inventory, Total assets |
| 14130 | Finished Goods | Inventory | Current assets, Inventory, Total assets |
| 14140 | Resale Items | Inventory | Current assets, Inventory, Total assets |
| 14160 | Advanced Payments for goods and services | Inventory | Current assets, Inventory, Total assets |
| 14170 | Other Inventory Items | Inventory | Current assets, Inventory, Total assets |
| 14200 | Work in Progress | Inventory | |
| 14210 | Work in Progress, Finished Goods | Inventory | Current assets, Inventory, Total assets |
| 14220 | WIP Job Sales | Inventory | Current assets, Inventory, Total assets |
| 14230 | WIP Job Costs | Inventory | Current assets, Inventory, Total assets |
| 14240 | WIP, Accrued Costs | Inventory | Current assets, Inventory, Total assets |
| 14250 | WIP, Invoiced Sales | Inventory | Current assets, Inventory, Total assets |
| 15000 | Receivables | Assets | |
| 15100 | Account Receivables | Accounts Receivable | |
| 15110 | Account Receivable, Domestic | Accounts Receivable | Current assets, Total assets, Trade receivables |
| 15120 | Account Receivable, Foreign | Accounts Receivable | Current assets, Total assets, Trade receivables |
| 15130 | Contractual Receivables | Accounts Receivable | Current assets, Total assets, Trade receivables |
| 15140 | Consignment Receivables | Accounts Receivable | Current assets, Total assets, Trade receivables |
| 15150 | Credit cards and Vouchers Receivables | Accounts Receivable | Current assets, Total assets, Trade receivables |
| 15900 | Other Current Receivables | Assets | |
| 15910 | Current Receivable from Employees | Assets | Current assets, Total assets |
| 15920 | Accrued income not yet invoiced | Assets | Current assets, Total assets |
| 15930 | Clearing Accounts for Taxes and charges | Assets | Current assets, Total assets |
| 15940 | Tax Assets | Assets | Current assets, Total assets |
| 15950 | Current Receivables from group companies | Assets | Current assets, Total assets |
| 16000 | Prepaid expenses and Accrued Income | Assets | |
| 16100 | Prepaid Rent | Prepaid Expenses | Current assets, Total assets |
| 16200 | Prepaid Interest expense | Prepaid Expenses | Current assets, Total assets |
| 16300 | Accrued Rental Income | Prepaid Expenses | Current assets, Total assets |
| 16400 | Accrued Interest Income | Prepaid Expenses | Current assets, Total assets |
| 16500 | Assets in the form of prepaid expenses | Prepaid Expenses | Current assets, Total assets |
| 16600 | Other prepaid expenses and accrued income | Prepaid Expenses | Current assets, Total assets |
| 17000 | short term investments | Assets | |
| 17100 | Bonds | Assets | Current assets, Short-term investments, Total assets |
| 17120 | Decreases during the Year | Current assets, Short-term investments, Total assets | |
| 17200 | Convertible debt instruments | Assets | Current assets, Short-term investments, Total assets |
| 17300 | Other short-term Investments | Assets | Current assets, Short-term investments, Total assets |
| 17400 | Write-down of Short-term investments | Assets | Current assets, Short-term investments, Total assets |
| 18000 | Cash and Bank | Assets | |
| 18100 | Cash | Cash | Cash and cash equivalents, Current assets, Total assets |
| 18200 | Business account, Operating, Domestic | Cash | Cash and cash equivalents, Current assets, Total assets |
| 18300 | Business account, Operating, Foreign | Cash | Cash and cash equivalents, Current assets, Total assets |
| 18400 | Other bank accounts | Cash | Cash and cash equivalents, Current assets, Total assets |
| 18500 | Certificate of Deposit | Cash | Cash and cash equivalents, Current assets, Total assets |
| 20000 | Liabilities | Liabilities | |
| 21000 | Long-term Liabilities | Liabilities | |
| 21100 | Bonds and Debenture Loans | Liabilities | Financial debt, Non-current liabilities, Total liabilities |
| 21200 | Convertibles Loans | Liabilities | Financial debt, Non-current liabilities, Total liabilities |
| 21300 | Other Long-term Liabilities | Liabilities | Non-current liabilities, Total liabilities |
| 21400 | Bank overdraft Facilities | Liabilities | Financial debt, Non-current liabilities, Total liabilities |
| 22000 | Current Liabilities | Current Liabilities | |
| 22100 | Accounts Payable, Domestic | Current Liabilities | Current liabilities, Total liabilities, Trade payables |
| 22200 | Accounts Payable, Foreign | Current Liabilities | Current liabilities, Total liabilities, Trade payables |
| 22300 | Advances from customers | Current Liabilities | Current liabilities, Total liabilities |
| 22400 | Change in Work in Progress | Current Liabilities | Current liabilities, Total liabilities |
| 22500 | Bank overdraft short-term | Current Liabilities | Current liabilities, Financial debt, Total liabilities |
| 22600 | Other Liabilities | Current Liabilities | Current liabilities, Total liabilities |
| 23000 | Tax Liabilities | Current Liabilities | |
| 23100 | Sales Tax Liable | Current Liabilities | Current liabilities, Total liabilities |
| 23200 | Taxes Liable | Current Liabilities | Current liabilities, Total liabilities |
| 23300 | Estimated Income Tax | Current Liabilities | Current liabilities, Total liabilities |
| 23500 | Estimated Payroll tax on Pension Costs | Current Liabilities | Current liabilities, Total liabilities |
| 23850 | Employees Payable | Current liabilities, Total liabilities | |
| 24000 | Payroll Liabilities | Current Liabilities | |
| 24100 | Employees Withholding Taxes | Payroll Liabilities | Current liabilities, Total liabilities |
| 24200 | Statutory Social security Contributions | Payroll Liabilities | Current liabilities, Total liabilities |
| 24300 | Contractual Social security Contributions | Payroll Liabilities | Current liabilities, Total liabilities |
| 24400 | Attachments of Earning | Payroll Liabilities | Current liabilities, Total liabilities |
| 24500 | Holiday Pay fund | Payroll Liabilities | Current liabilities, Total liabilities |
| 24600 | Other Salary/wage Deductions | Payroll Liabilities | Current liabilities, Total liabilities |
| 25000 | Other Current Liabilities | Liabilities | |
| 25100 | Clearing Account for Factoring, Current Portion | Current Liabilities | Current liabilities, Total liabilities |
| 25200 | Current Liabilities to Employees | Current Liabilities | Current liabilities, Total liabilities |
| 25300 | Clearing Account for third party | Current Liabilities | Current liabilities, Total liabilities |
| 25400 | Current Loans | Current Liabilities | Current liabilities, Financial debt, Total liabilities |
| 25500 | Liabilities, Grants Received | Current Liabilities | Current liabilities, Total liabilities |
| 26000 | Accrued Expenses and Deferred Income | Liabilities | |
| 26100 | Accrued wages/salaries | Liabilities | Current liabilities, Total liabilities |
| 26200 | Accrued Holiday pay | Liabilities | Current liabilities, Total liabilities |
| 26300 | Accrued Pension costs | Liabilities | Current liabilities, Total liabilities |
| 26400 | Accrued Interest Expense | Liabilities | Current liabilities, Total liabilities |
| 26500 | Deferred Income | Liabilities | Current liabilities, Total liabilities |
| 26600 | Accrued Contractual costs | Liabilities | Current liabilities, Total liabilities |
| 26700 | Other Accrued Expenses and Deferred Income | Liabilities | Current liabilities, Total liabilities |
| 30000 | Equity | Equity | |
| 30100 | Equity Partner | Equity | Equity |
| 30110 | Net Results | Equity | Equity |
| 30111 | Restricted Equity | Equity | Equity |
| 30200 | Share Capital | Equity | Equity |
| 30210 | Non-Restricted Equity | Equity | Equity |
| 30300 | Profit or loss from the previous year | Equity | Equity |
| 30310 | Results for the Financial year | Equity | Equity |
| 30320 | Distributions to Shareholders | Distributions to Shareholders | Equity |
| 40001 | TOTAL INCOME | Income | |
| 40100 | Sales of Goods | Income, Product Sales | |
| 40110 | Sale of Raw Materials | Income, Product Sales | Equity, Net profit, Revenue |
| 40130 | Sale of Finished Goods | Income, Product Sales | Equity, Net profit, Revenue |
| 40140 | Resale of Goods | Income, Product Sales | Equity, Net profit, Revenue |
| 40200 | Sales of Resources | Income, Services | |
| 40210 | Sale of Resources | Income, Services | Equity, Net profit, Revenue |
| 40220 | Sale of Subcontracting | Income, Services | Equity, Net profit, Revenue |
| 40300 | Additional Revenue | Income | |
| 40310 | Income from securities | Income | Equity, Net profit, Other income and expenses, net |
| 40320 | Management Fee Revenue | Income | Equity, Net profit, Other income and expenses, net |
| 40330 | Interest Income | Income, Interest | Equity, Net profit, Other income and expenses, net |
| 40380 | Currency Gains | Income | Equity, Net profit, Other income and expenses, net |
| 40390 | Other Incidental Revenue | Income | Equity, Net profit, Other income and expenses, net |
| 40400 | Jobs and Services | Income | |
| 40410 | Job Sales | Income | Equity, Net profit, Revenue |
| 40420 | Job Sales Applied | Income | Equity, Net profit, Revenue |
| 40430 | Sales of Service Contracts | Income | Equity, Net profit, Revenue |
| 40440 | Sales of Service Work | Income | Equity, Net profit, Revenue |
| 40900 | Revenue Reductions | Income | |
| 40910 | Discounts and Allowances | Income | Equity, Net profit, Revenue |
| 40920 | Invoice Rounding | Income | Equity, Net profit, Revenue |
| 40930 | Payment Tolerance | Income | Equity, Net profit, Revenue |
| 40940 | Sales Returns | Income | Equity, Net profit, Revenue |
| 50001 | TOTAL COST OF GOODS SOLD | Cost of Goods Sold | |
| 50100 | Cost of Goods | Materials | |
| 50110 | Cost of Materials | Materials | Cost of sales, Equity, Net profit |
| 50120 | Cost of Materials, Projects | Materials | Cost of sales, Equity, Net profit |
| 50200 | Cost of Resources | Labor | |
| 50210 | Cost of Labor | Labor | Cost of sales, Equity, Net profit |
| 50220 | Cost of Labor, Projects | Labor | Cost of sales, Equity, Net profit |
| 50230 | Cost of Labor, Warranty/Contract | Labor | Cost of sales, Equity, Net profit |
| 50310 | Project Costs | Cost of sales, Equity, Net profit | |
| 50320 | Project Cost Applied | Cost of sales, Equity, Net profit | |
| 50400 | Subcontracted work | Cost of Goods Sold | Cost of sales, Equity, Net profit |
| 50410 | Purchase Variance, Retail | Cost of sales, Equity, Net profit | |
| 50500 | Cost of Variances | Cost of Goods Sold | Cost of sales, Equity, Net profit |
| 60001 | TOTAL EXPENSES | Expense | |
| 60002 | Facility Expenses | Expense | |
| 60100 | Rental Facilities | Expense | |
| 60110 | Rent / Leases | Rent Expense | Equity, Net profit, Operating expenses |
| 60120 | Electricity for Rental | Utilities Expense | Equity, Net profit, Operating expenses |
| 60130 | Heating for Rental | Utilities Expense | Equity, Net profit, Operating expenses |
| 60140 | Water and Sewerage for Rental | Utilities Expense | Equity, Net profit, Operating expenses |
| 60150 | Cleaning and Waste for Rental | Utilities Expense | Equity, Net profit, Operating expenses |
| 60160 | Repairs and Maintenance for Rental | Repairs and Maintenance Expense | Equity, Net profit, Operating expenses |
| 60170 | Insurances, Rental | Expense | Equity, Net profit, Operating expenses |
| 60190 | Other Rental Expenses | Expense | Equity, Net profit, Operating expenses |
| 60200 | Property Expenses | Expense | |
| 60210 | Site Fees / Leases | Expense | Equity, Net profit, Operating expenses |
| 60220 | Electricity for Property | Expense | Equity, Net profit, Operating expenses |
| 60230 | Heating for Property | Expense | Equity, Net profit, Operating expenses |
| 60240 | Water and Sewerage for Property | Expense | Equity, Net profit, Operating expenses |
| 60250 | Cleaning and Waste for Property | Expense | Equity, Net profit, Operating expenses |
| 60260 | Repairs and Maintenance for Property | Expense | Equity, Net profit, Operating expenses |
| 60270 | Insurances, Property | Expense | Equity, Net profit, Operating expenses |
| 60290 | Other Property Expenses | Expense | Equity, Net profit, Operating expenses |
| 60410 | Utilities Expense - Power Plant | Equity, Net profit, Operating expenses | |
| 61000 | Fixed Asset Leases | Expense | |
| 61100 | Hire of machinery | Expense | Equity, Net profit, Operating expenses |
| 61200 | Hire of computers | Expense | Equity, Net profit, Operating expenses |
| 61300 | Hire of other fixed assets | Expense | Equity, Net profit, Operating expenses |
| 62000 | Logistics Expenses | Expense | |
| 62100 | Vehicle Expenses | Expense | |
| 62110 | Passenger Car Costs | Expense | Equity, Net profit, Operating expenses |
| 62120 | Truck Costs | Expense | Equity, Net profit, Operating expenses |
| 62190 | Other vehicle expenses | Expense | Equity, Net profit, Operating expenses |
| 62200 | Freight Costs | Expense | |
| 62210 | Freight fees for goods | Expense | Equity, Net profit, Operating expenses |
| 62220 | Customs and forwarding | Expense | Equity, Net profit, Operating expenses |
| 62230 | Freight fees, projects | Expense | Equity, Net profit, Operating expenses |
| 62300 | Travel Expenses | Expense | |
| 62310 | Tickets | Expense | Equity, Net profit, Operating expenses |
| 62320 | Rental vehicles | Expense | Equity, Net profit, Operating expenses |
| 62330 | Board and lodging | Expense | Equity, Net profit, Operating expenses |
| 62340 | Other travel expenses | Expense | Equity, Net profit, Operating expenses |
| 63000 | Marketing and Sales | Expense | |
| 63100 | Advertising | Advertising Expense | |
| 63110 | Advertisement Development | Advertising Expense | Equity, Net profit, Operating expenses |
| 63120 | Outdoor and Transportation Ads | Advertising Expense | Equity, Net profit, Operating expenses |
| 63130 | Ad matter and direct mailings | Advertising Expense | Equity, Net profit, Operating expenses |
| 63140 | Conference/Exhibition Sponsorship | Advertising Expense | Equity, Net profit, Operating expenses |
| 63150 | Samples, contests, gifts | Advertising Expense | Equity, Net profit, Operating expenses |
| 63160 | Film, TV, radio, internet ads | Advertising Expense | Equity, Net profit, Operating expenses |
| 63170 | PR and Agency Fees | Advertising Expense | Equity, Net profit, Operating expenses |
| 63190 | Other advertising fees | Advertising Expense | Equity, Net profit, Operating expenses |
| 63200 | Other Marketing Expenses | Advertising Expense | |
| 63210 | Catalogs, price lists | Advertising Expense | Equity, Net profit, Operating expenses |
| 63220 | Trade Publications | Advertising Expense | Equity, Net profit, Operating expenses |
| 63400 | Sales Expenses | Expense | |
| 63410 | Credit Card Charges | Expense | Equity, Net profit, Operating expenses |
| 63420 | Business Entertaining, deductible | Expense | Equity, Net profit, Operating expenses |
| 63430 | Business Entertaining, nondeductible | Expense | Equity, Net profit, Operating expenses |
| 64000 | Office Expenses | Expense | |
| 64100 | Office Supplies | Expense | Equity, Net profit, Operating expenses |
| 64200 | Phone Services | Expense | Equity, Net profit, Operating expenses |
| 64300 | Data services | Expense | Equity, Net profit, Operating expenses |
| 64400 | Postal fees | Expense | Equity, Net profit, Operating expenses |
| 64500 | Consumable/Expensible hardware | Expense | Equity, Net profit, Operating expenses |
| 64600 | Software and subscription fees | Expense | Equity, Net profit, Operating expenses |
| 65000 | Insurances and Risks | Expense | |
| 65100 | Corporate Insurance | Expense | Equity, Net profit, Operating expenses |
| 65200 | Damages Paid | Expense | Equity, Net profit, Operating expenses |
| 65300 | Bad Debt Losses | Bad Debt Expense | Equity, Net profit, Operating expenses |
| 65400 | Security services | Expense | Equity, Net profit, Operating expenses |
| 65900 | Other risk expenses | Expense | Equity, Net profit, Operating expenses |
| 66000 | Management and Admin | Expense | |
| 66100 | Management Fees | Expense | |
| 66110 | Remuneration to Directors | Expense | Equity, Net profit, Operating expenses |
| 66120 | Management Fees | Expense | Equity, Net profit, Operating expenses |
| 66130 | Annual/interrim Reports | Expense | Equity, Net profit, Operating expenses |
| 66140 | Annual/general meeting | Expense | Equity, Net profit, Operating expenses |
| 66150 | Audit and Audit Services | Expense | Equity, Net profit, Operating expenses |
| 66160 | Tax advisory Services | Expense | Equity, Net profit, Operating expenses |
| 66200 | Depreciation, Equipment | Equity, Net profit, Operating expenses | |
| 67000 | Banking and Interest | Expense | |
| 67100 | Banking fees | Fees Expense | Equity, Net profit, Operating expenses |
| 67200 | Interest Expenses | Interest Expense | Equity, Interest expense, Net profit |
| 67300 | Payable Invoice Rounding | Expense | Equity, Net profit, Operating expenses |
| 67400 | Miscellaneous | Equity, Net profit, Operating expenses | |
| 68000 | External Services/Expenses | Expense | |
| 68100 | External Services | Expense | |
| 68110 | Accounting Services | Expense | Equity, Net profit, Operating expenses |
| 68120 | IT Services | Expense | Equity, Net profit, Operating expenses |
| 68130 | Media Services | Expense | Equity, Net profit, Operating expenses |
| 68140 | Consulting Services | Expense | Equity, Net profit, Operating expenses |
| 68150 | Legal Fees and Attorney Services | Expense | Equity, Net profit, Operating expenses |
| 68190 | Other External Services | Expense | Equity, Net profit, Operating expenses |
| 68200 | Other External Expenses | Expense | |
| 68210 | License Fees/Royalties | Expense | Equity, Net profit, Operating expenses |
| 68220 | Trademarks/Patents | Expense | Equity, Net profit, Operating expenses |
| 68230 | Association Fees | Expense | Equity, Net profit, Operating expenses |
| 68280 | Misc. external expenses | Expense | Equity, Net profit, Operating expenses |
| 68290 | Purchase Discounts | Expense | Equity, Net profit, Operating expenses |
| 70000 | Personnel | Tax Expense | |
| 71000 | Wages and Salaries | Expense | |
| 71100 | Salaries | Expense | Equity, Net profit, Operating expenses |
| 71110 | Hourly Wages | Expense | Equity, Net profit, Operating expenses |
| 71120 | Overtime Wages | Expense | Equity, Net profit, Operating expenses |
| 71130 | Bonuses | Expense | Equity, Net profit, Operating expenses |
| 71140 | Commissions Paid | Expense | Equity, Net profit, Operating expenses |
| 71150 | PTO Accrued | Expense | Equity, Net profit, Operating expenses |
| 72000 | Benefits/Pension | Benefits Expense | |
| 72100 | Benefits | Benefits Expense | |
| 72110 | Training Costs | Benefits Expense | Equity, Net profit, Operating expenses |
| 72120 | Health Care Contributions | Benefits Expense | Equity, Net profit, Operating expenses |
| 72130 | Entertainment of personnel | Benefits Expense | Equity, Net profit, Operating expenses |
| 72140 | Allowances | Benefits Expense | Equity, Net profit, Operating expenses |
| 72150 | Mandatory clothing expenses | Benefits Expense | Equity, Net profit, Operating expenses |
| 72160 | Other cash/remuneration benefits | Benefits Expense | Equity, Net profit, Operating expenses |
| 72200 | Pension | Benefits Expense | |
| 72210 | Pension fees and recurring costs | Benefits Expense | Equity, Net profit, Operating expenses |
| 72220 | Employer Contributions | Benefits Expense | Equity, Net profit, Operating expenses |
| 73000 | Insurances, Personnel | Insurance Expense | |
| 73100 | Health Insurance | Insurance Expense | Equity, Net profit, Operating expenses |
| 73200 | Dental Insurance | Insurance Expense | Equity, Net profit, Operating expenses |
| 73300 | Worker's Compensation | Insurance Expense | Equity, Net profit, Operating expenses |
| 73400 | Life Insurance | Insurance Expense | Equity, Net profit, Operating expenses |
| 74000 | Personnel Taxes | Tax Expense | |
| 74100 | Federal Personnel Taxes | Tax Expense | |
| 74110 | Federal Withholding Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 74120 | FICA Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 74130 | FUTA Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 74140 | Medicare Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 74190 | Other Federal Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 74400 | State Personnel Taxes | Tax Expense | |
| 74410 | State Withholding Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 74420 | SUTA Expense | Tax Expense | Equity, Net profit, Operating expenses |
| 80000 | Depreciation | Expense | |
| 81000 | Depreciation, Land and Property | Expense | Equity, Net profit, Operating expenses |
| 81200 | Gains and Losses | Equity, Net profit, Other income and expenses, net | |
| 82000 | Depreciation, Fixed Assets | Expense | Equity, Net profit, Operating expenses |
| 90000 | Misc. Expenses | Expense | |
| 91000 | Currency Losses | Expense | Equity, Net profit, Other income and expenses, net |