Norwegian Standard Chart of Accounts

Installation plan for balance

ASSETS	This year	Previous year
Fixed assets
Intangible assets
Research and development
Concessions, Patents, Licenses, trademarks and similar ts.
Deferred tax assets
Goodwill
Total intangible assets
Tangible assets
Land, buildings and other real estate
Other assets
Driftsløsøre, inventory etc..
Total fixed assets
Financial assets
Loans to group companies
Investments in shares
Bonds and other receivables
Total financial assets
Total assets
Current assets
Goods
Receivables
Accounts receivable
Other receivables
Total receivables
Investments
Quoted shares
Other shares
Marketable bonds
Other bonds
Total investments
Bank Deposit, cash and similar
Total current assets
TOTAL ASSETS

EQUITY AND LIABILITIES	This year	Previous year
Equity
Contributed equity
Restricted equity
Total equity
Retained earnings
Revaluation reserve
Other equity
Total retained earnings
Total equity
Debt
Provisions
Pensjonsforpliktelser
Unearned income
Other provisions
Total provisions for liabilities
Other long-term debt
Convertible loans
Bond
Liabilities to credit institutions
Other long-term debt
Total other long-term debt
Current liabilities
Convertible loans
Sertifikatlån
Liabilities to credit institutions
Leverandørgjeld
Current tax
Unpaid taxes
Dividends
Other current liabilities
Total current liabilities
Total liabilities
TOTAL EQUITY AND LIABILITIES

Installation Plan income statement

INCOME STATEMENT	This year	Previous year
Revenue
Revenue, taxable
Revenue, free
Revenue, outside the VAT area
Government grants
Rental income
Other income
Total revenues
Costs
Varekostnad
Salaries and other remuneration
Annen expense
Total expenses
Operating profit
Financial items and extraordinary items
Finansinntekt
Finanskostnad
Extraordinary income
Extraordinary charges
Total financial income and extraordinary items
NET INCOME

Kontokodeklasser

For financial statements to frame the account codes have eight classes code:

Kodeklasse 1 Assets

Kodeklasse 2 Equity and liabilities

Kodeklasse 3 Sales- and revenue

Kodeklasse 4 to 7 Expense

Kodeklasse 8 Financial income and expense, Extraordinary income and expense and taxes

Kodeklasse 9 is vacant and may. used for internal accounting. Kodeklasse 0 should not be used.

Overview of the account code, classes and groups

1. Assets	2. Equity and liabilities	3. Sales- and revenue	4. Varekostnad	5. Lønnskostnad	6. and 7. Annen expense, of- and devaluation		8. Financial income and expense, ekstraord. Income and expense
10. Intangible assets, etc..	20. Equity	30. Salgsinntekt, taxable	40. Consumption of raw materials and purchased semi-finished	50. Wages	60. By- and impairment	70. Cost of transport	80. Finansinntekt
11. Land, buildings, real estate, etc..	21. Provisions	31. Salgsinntekt, free	41. Consumption of goods in progress	51. Wages	61. SHIPPING and transportkostnad for sale	71. Cost and compensation for travel, diet, car etc..	81. Finanskostnad
12. Travel, invent, machines etc..	22. Other long-term debt	32. Salgsinntekt, outside the VAT area	42. Consumption of finished goods	52. Benefit Schemes	62. Energy, fuel and water on production	72. Provisjonskostnad	82. Free
13. Financial assets	23. Short-term convertible loan, commercial paper and debt to credit institutions	33. Public tax on sales	43. Consumption of goods for resale	53. Other tasks required compensation	63. Cost of premises	73. Sales, advertisement- and representation expenses	83. Tax on profit
14. Inventories and advances to suppliers	24. Leverandørgjeld	34. Public funding / reimbursement	44. Free	54. Social security and pension costs	64. Rental Machines, inventory etc..	74. Subscriptions and gift	84. Extraordinary income (spec. by category)
15. Short-term receivables	25. Current tax	35. Unearned income	45. Fremmedytelser and subcontracting	55. Other expense allowance	65. Tools, inventory and operating materials that will not be activated	75. Insurance, Warranty- and service cost	85. Extraordinary charges (spec. by category)
16. VAT, earned, government grants etc..	26. Tax and other deductions	36. Rental Income	46. Free	56. Labour remuneration to shareholders etc..	66. Repair and maintenance	76. License- and patent costs	86. Tax on profit ekstraordinært
17. Forskuddsbetalte costs, Accrued revenues etc..	27. Unpaid taxes	37. Provisjonsinntekt	47. Free	57. Government grants relating to labor	67. Foreign service	77. Other cost	87. Free
18. Kortsiktige finansinvesteringer	28. Dividends	38. Gains on disposal of fixed assets	48. Free	58. Public refund on labor	68. Kontorkostnad, printed matter, etc..	78. Loss, etc..	88. Profit
19. Cash, bank deposits, etc..	29. Other current liabilities	39. Other operating income related	49. Other accruals	59. Other personnel costs	69. Telephone, postage, etc..	79. Periodiserings-account	89. Transfers and allocations

Class 1: Assets

Fixed assets

Intangible assets

10 Intangible assets, etc..

1000 Research and development

1010 Free

1020 Concessions

1030 Patents

1040 Licenses

1050 Trademarks

1060 Other Rights

1070 Deferred tax assets

1080 Goodwill

1090 Free

Tangible assets

11 Land, buildings and other real estate

1100 Buildings

1110 Free

1120 Structural construction

1160 Boliger incl. plots

1170 Free

1180 Free

1190 Other assets

12 Travel, invent, machines etc..

1200 Machinery and equipment

1210 Machinery and plant under construction

1230 Cars

1240 Other transport

1250 Invent

1280 Office machines

1290 Other assets

Financial assets

13 Financial assets

1340 Loans to group companies

1350 Investments in shares

1360 Bonds

1370 Receivables owners, directors, etc..

1380 Claims on employees

1390 Other receivables

Current assets

Goods

14 Inventories and advances to suppliers

1410 Free

1460 Varer of Stock

1470 Free

1480 Advance payment to supplier

Receivables

15 Short-term receivables

1500 Accounts receivable

1510 Free

1520 Free

1530 Vested, non-invoiced revenue

1570 Other receivables

1580 Provision for bad debts

1590 Free

16 Accrued off.tilskudd etc..

1670 Claims on public tilskudd

17 Forskuddsbetalt cost, accrued income, etc..

1700 Prepaid rent

1710 Forskuddsbetalt rate

1720 Free

1730 Free

1750 Accrued rent

1760 Påløpt rent

Investments

18 Kortsiktige finansinvesteringer

1810 Quoted shares

1820 Other shares

1830 Marketable bonds

1840 Other bonds

Bank Deposit, cash.

19 Bankinnskudd cash ol.

1900 Checkout

1910 Free

1920 Bank Deposit

1930 Free

1940 Free

1950 Bank deposits for taxes

1960 Free

1970 Free

1980 Free

1990 Free

Class 2: Equity and liabilities

Equity

Contributed equity

20 Equity other companies

2000 Equity linked

2020 Free

2030 Free

Retained earnings

2040 Revaluation reserve

2050 Other equity

2060 Free

2070 Taxes

2080 Udekket tap

2090 Free

Debt

21 Provisions

2100 Pensjonsforpliktelser

2110 Free

2160 Unearned income

2180 Other provisions

22 Other long-term debt

2200 Convertible loans

2210 Bond

2220 Liabilities to credit institutions

2230 Free

2240 Mortgage

2290 Other long-term debt

Current liabilities

23 Kortsiktige loans ol.

2360 Construction Loan

2380 Overdraft

2390 Free

24 Leverandørgjeld

2400 Leverandørgjeld

2410 Free

25 Current tax

2500 Current tax, not offset

2510 Current tax, offset

2540 Advance Tax

26 Tax and other deductions

2600 Tax

2610 Enforcement Case

2620 Bidragstrekk

2630 Insurance Case

2640 Forsikringstrekk

2650 Preferred union dues

2690 Other traits

27 Unpaid taxes

2700 Closing mva

2710 Inngående mva

2720 INVESTMENT TAX

2730 Grunnlag innv.avg.

2740 Oppgjørskonto mva

2750

2760

2770 Unpaid employer

2780 Ousted arb.avg. holiday pay

2790 Andre offentlige expenses

28 Dividends

2800 Allocated exchanged

29 Other current liabilities

2900 Forskudd customer

2910 Liabilities to employees

2930 Salary

2940 Accrued vacation pay

2950 Påløpt rent

2960 Accrued expenses and prepaid Spell.

2980 Provisions

2990 Other current liabilities

Class 3: Sales- and revenue

30 Revenue, taxable

3000 Revenue taxable

3010 Salg material BOUND

3020 Sponsorships / partnerships taxable

3021 Barteravtaler contributing

3030 Ads contributing

31 Revenue, free

3110 Salg substantive charge

3120 Sponsorship income tax-free

3121 Barteravtaler fee frie

32 Salgsinnt. outside avgiftsomr.

3200 Sales outside avgiftsomr.

34 Government grants

3400 Government grants

3440 Grant

3441 Other supplements

3442 Grants earmarked

3450 VO tilskudd

36 Rental income

3600 Rental income

39 Other income

3910 Kursinntekter

3920 Årskontingenter

3930 Licenses

3940 Transition Fees

3960 Bingo/lotto ol.

3970 Free

3980 Free

3990 Free

3999 Miscellaneous income

Class 4: Varekostnad

40 Varekostnad

4200 Innkjøp of varer

4230 Props / kontorutstyr

4300 Consumption of goods for resale

4390 Inventory Send Call

4600 Free

4700 Free

4800 Free

Class 5: Lønnskostnad

50 Salaries of employees

5000 Staff costs

52 Benefit Schemes

5200 Free car

5210 Fri telefon

5220 Freedom announced

5230 Fri losji og bolig

5240 Rentefordel

53 Other tasks required compensation

5330 Remuneration to the Board

54 Social security and pension costs

5400 Employer

5420 Taxable pension costs

5500 Other expense allowance

5800 Reimbursement sickness

59 Other personnel costs

5900 Gifts for Employees

5910 Kantinekostnad

5920 Workers' Compensation

5930 Travel and accident insurance

5990 Andre personnel costs

Class 6 and 7: Annen expense, of- and devaluation

60 By- and devaluation

6000 Depreciation on buildings and other property

6010 Depreciation of transportation midler, machines and inv.

61 Shipping og transport cost vedr. sale

6100 Frakt

6110 Toll og charges

63 Cost of premises

6300 Lys local

6320 Renovation, water, drain

6340 Light / heat

6360 Clean

6390 Andre office expenses

64 Rental Machines, inventory etc..

6400 Rental Machines

6410 Leie invent

6420 Rental computers

6440 Leasing / leie biler

65 Inventory and operating material that should not be activated

6540 Invent

66 Repair and maintenance

6600 Repair and maintenance of buildings

6620 Repair and Maintenance Supplies

67 Foreign Services

6700 Audit fees

6720 Financial and Legal Assistance

6730 Sports Professional Assistance

6780 Salaries self-employed

6790 Other stray services

68 Kontorkostnad, printed matter, etc..

6800 Office Supplies

6810 Copying / printing

6820 Imprint

6840 Newspapers, journals etc..

6860 Meetings, courses, update, etc..

6890 Annen office costs

69 Telephone, postage, etc..

6900 Telephone

6940 Port

70 Cost of transport

7000 Fuel

7020 Maintenance

7040 Insurance

7090 Annen cost transportation midler

71 Expenses and remuneration. travel, diett ol.

7100 Bilgodtgjørelse, oppgavepliktig

7102 Additional Passenger

7130 Travel expenses – oppgavepliktig

7140 Travel expenses – not oppg.pl.

7150 Diettkostnad – oppgavepliktig

7160 Diettkostnad – not oppg.pl.

7170-80

72 Provisjonskostnad

7200 Sponsorship Cost, oppg.pl.

7210 Sponsorship Cost, not oppg.pl.

73 Sales, advertisement- og repr.kostnader

7300 Salgskostnad

7320 Reklame / ads

7390 Annen salgskostnad

74 Subscriptions and gift

7410 Membership dues

7420 Gaver / first

7450 Grants

7451 Grants sports associations

7452 Grants sports bodies

7453 Support regional bodies

7454 Grants sports council

7455 Grants sports

7460 Support other organizations

75 Insurance

7510

7520

7530

77 Andre costs

7790 Miscellaneous expenses

78 Loss, etc..

7800 Loss on disposal of fixed assets

7820 Recoveries of amounts previously written off

7830 Tap claims

7900 Periodiseringskonto

Class 8: Financial income and expense, ekstraord. income

8040 Interest income

8060 Currency Gains

8140 Interest expense

8160 Foreign exchange

8170 Other financial charges and fees

8400 Extraordinary income

8500 Extraordinary expenses

88-89 Closing Accounts

8800 Profit

8960 Transferred to other equity

8990 Udekket tap