BAS accounts:
| 5300 Energy costs (gruppkonto) | |
| 5310 Electricity for operation | |
| 5320 Gas | |
| 5330 Heating oil | |
| 5340 Coal and coke | |
| 5350 Torv, Charcoal, wood and other wood fuel | |
| 5360 Gasoline, kerosene and motor oil | |
| 5370 District Heating, cooling and steam | |
| 5380 Water | |
| 5390 Other energy costs |