5 Other external operating expenses

Bookkeeping – In the account class 5 are records of other external expenses. In huvudkontogrupperna 50-59 are records of local costs, fastighetskostnader, rent of fixed assets, energy costs, consumable equipment and supplies, Repair and maintenance, transportation costs, carrying, travel, costs of advertising and public relations.

Below are the different account groups - you can read more about each account group by clicking below:

50 Local Costs
51 Fastighetskostnader
52 Hire of plant and equipment
53 Energy costs
54 Supplies Equipment and Supplies
55 Repair and maintenance
56 Cost of transport
57 Shipping and Transport
58 Travel expenses
59 Advertising and PR