5100 Fastighetskostnader (gruppkonto)
| 5110 | Tomträttsavgäld / surrenders | ||
| 5120 | Electricity for lighting | ||
| 5130 | Heat | 5131 | Heating |
| 5132 | Sweeping | ||
| 5140 | Water and sewage | ||
| 5160 | Cleaning and sanitation | 5161 | Cleaning |
| 5162 | Garbage collection | ||
| 5163 | Rental of Dumpster | ||
| 5164 | Snow removal | ||
| 5165 | Gardening | ||
| 5170 | Repair and maintenance of property | ||
| 5190 | Other property expenses | 5191 | Property Tax /property tax |
| 5192 | Property Insurance | ||
| 5193 | Property maintenance and management | ||
| 5198 | Other property expenses, deductible | ||
| 5199 | Other property expenses, nondeductible |