BAS accounts:
| 6300 | Business insurance and other risk costs (gruppkonto) |
| 6310 | Företagsförsäkringar |
| 6320 | Deductibles for damage |
| 6330 | Losses in work in progress |
| 6340 | Left damages |
| 6350 | Losses on accounts receivable |
| 6360 | Garantikostnader |
| 6370 | Costs of monitoring and alarm |
| 6380 | Losses on other receivables |
| 6390 | Other risk costs |