5000 Local Costs (gruppkonto)
| 5010 | Local Hire | 5011 | Rent for office space |
| 5012 | Rent of garage | ||
| 5013 | Rental of warehouses | ||
| 5020 | Electricity for lighting | ||
| 5030 | Heat | ||
| 5040 | Water and sewage | ||
| 5050 | Lokaltillbehör | ||
| 5060 | Cleaning and sanitation | 5061 | Cleaning |
| 5062 | Garbage collection | ||
| 5063 | Rental of Dumpster | ||
| 5064 | Snow removal | ||
| 5065 | Gardening | ||
| 5070 | Repair and maintenance of premises | ||
| 5090 | Other premises costs | 5098 | Other premises costs, deductible |
| 5099 | Other premises costs, nondeductible |