Bookkeeping of, record, how to book untaxed reserves
In kontogrupp 21 recorded reserves. Untaxed reserves are earnings temporarily withheld from taxation by bokslutsdispositioner.
| 2110 | Periodiseringsfonder |
| 2120 | Periodiseringsfonder |
| 2130 | Optional main account |
| 2140 | Optional main account |
| 2150 | Accumulated depreciation |
| 2160 | Ersättningsfond |
| 2170 | Optional main account |
| 2180 | Untaxed income |
| 2190 | Other untaxed reserves |