Recordkeeping, record, how to book for its own account.
In kontogrupp 38 recognized for its own account. Capitalized development cost is labor costs that we had on the development of products and services for their own use and that will be capitalized and amortized over several years.
Below are the various key accounts - you can read more about each main account by clicking below:
| 3800 | Work performed for own account (gruppkonto) |
| 3810 | Optional main account |
| 3820 | Optional main account |
| 3830 | Optional main account |
| 3840 | Work performed (material) |
| 3850 | Work performed (overheads) |
| 3860 | Optional main account |
| 3870 | Work performed (personal) |
| 3880 | Optional main account |
| 3890 | Optional main account |