BAS accounts:
| 50 | Local Costs |
| 5000 | Local Costs (gruppkonto) |
| 5010 | Local Hire |
| 5020 | Electricity for lighting |
| 5030 | Heat |
| 5040 | Water and sewage |
| 5050 | Lokaltillbehör |
| 5060 | Cleaning and sanitation |
| 5070 | Repair and maintenance of premises |
| 5090 | Other premises costs |