Recordkeeping, record, how to book machinery and equipment.
In kontogrupp 12 recorded plant and equipment . They represent materiella anläggningstillgångar and on the asset side of balance sheet.
Below are the different main accounts up - you can read more about each main account by clicking below:
| 1210 | Machinery and equipment | |
| 1220 | Equipment and tools | |
| 1230 | Installations | |
| 1240 | Cars and other vehicles | |
| 1250 | Computers | |
| 1260 | Leased assets | [Not K2] |
| 1270 | Optional main account | |
| 1280 | Advance payments for machinery and equipment | |
| 1290 | Other tangible fixed assets |