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		<lastmod>2012-01-24T01:00:04+00:00</lastmod>
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		<lastmod>2011-08-15T11:07:35+00:00</lastmod>
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		<loc>https://www.ibokforing.se/25-skatteskulder/2510-skatteskulder/</loc>
		<lastmod>2011-08-15T11:06:08+00:00</lastmod>
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		<loc>https://www.ibokforing.se/23-langfristiga-skulder/2350-andra-langfristiga-skulder-till-kreditinstitut/</loc>
		<lastmod>2011-08-15T11:03:15+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2490-ovriga-kortfristiga-skulder-till-kreditinstitut-kunder-och-leverantorer/</loc>
		<lastmod>2011-08-15T11:00:42+00:00</lastmod>
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		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2480-checkrakningskredit-kortfristig/</loc>
		<lastmod>2011-08-15T11:00:22+00:00</lastmod>
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		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2470-leverantorsskulder-till-intressebolag/</loc>
		<lastmod>2011-08-15T10:59:47+00:00</lastmod>
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		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2450-fakturerad-men-ej-upparbetad-intakt/</loc>
		<lastmod>2011-08-15T10:59:29+00:00</lastmod>
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		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2440-leverantorsskulder/</loc>
		<lastmod>2011-08-15T10:59:00+00:00</lastmod>
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		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2420-forskott-fran-kunder/</loc>
		<lastmod>2011-08-15T10:58:24+00:00</lastmod>
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		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2430-pagaende-arbeten/</loc>
		<lastmod>2011-08-15T10:58:00+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/24-kortfristiga-skulder/2410-andra-kortfristiga-laneskulder-till-kreditinstitut/</loc>
		<lastmod>2011-08-15T10:57:11+00:00</lastmod>
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		<loc>https://www.ibokforing.se/23-langfristiga-skulder/2390-ovriga-langfristiga-skulder/</loc>
		<lastmod>2011-08-15T10:56:43+00:00</lastmod>
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		<loc>https://www.ibokforing.se/23-langfristiga-skulder/2370-langfristiga-skulder-till-intressebolag/</loc>
		<lastmod>2011-08-15T10:56:16+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2160-ersattningsfond/2163-ersattningsfond-mark/</loc>
		<lastmod>2011-08-15T10:52:52+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/23-langfristiga-skulder/2340-byggnadskreditiv/</loc>
		<lastmod>2011-08-15T10:52:03+00:00</lastmod>
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		<loc>https://www.ibokforing.se/23-langfristiga-skulder/2330-checkrakningskredit/</loc>
		<lastmod>2011-08-15T10:51:30+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/22-avsattningar/2290-ovriga-avsattningar/</loc>
		<lastmod>2011-08-15T10:50:56+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/22-avsattningar/2250-ovriga-avsattningar-for-skatter/</loc>
		<lastmod>2011-08-15T10:50:34+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/22-avsattningar/2240-avsattningar-for-uppskjutna-skatter/</loc>
		<lastmod>2011-08-15T10:50:04+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/22-avsattningar/2230-ovriga-avsattningar-for-pensioner-och-liknande-forpliktelser/</loc>
		<lastmod>2011-08-15T10:49:26+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/22-avsattningar/2220-avsattningar-for-garantier/</loc>
		<lastmod>2011-08-15T10:49:02+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/22-avsattningar/2210-avsattningar-for-pensioner/</loc>
		<lastmod>2011-08-15T10:48:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2190-ovriga-obeskattade-reserver/</loc>
		<lastmod>2011-08-15T10:42:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2180-obeskattade-intakter/</loc>
		<lastmod>2011-08-15T10:42:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2160-ersattningsfond/2164-ersattningsfond-for-djurlager-i-jordbruk-och-renskotsel/</loc>
		<lastmod>2011-08-15T10:41:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2160-ersattningsfond/2162-ersattningsfond-byggnader-och-markanlaggningar/</loc>
		<lastmod>2011-08-15T10:41:22+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2160-ersattningsfond/2161-ersattningsfond-maskiner-och-inventarier/</loc>
		<lastmod>2011-08-15T10:40:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2160-ersattningsfond/</loc>
		<lastmod>2011-08-15T10:40:35+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2150-ackumulerade-overavskrivningar/2153-ackumulerade-overavskrivningar-pa-maskiner-och-inventarier/</loc>
		<lastmod>2011-08-15T10:40:11+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2150-ackumulerade-overavskrivningar/2152-ackumulerade-overavskrivningar-pa-byggnader-och-markanlaggningar/</loc>
		<lastmod>2011-08-15T10:39:56+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2150-ackumulerade-overavskrivningar/2151-ackumulerade-overavskrivningar-pa-immateriella-anlaggningstillgangar/</loc>
		<lastmod>2011-08-15T10:39:39+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2150-ackumulerade-overavskrivningar/</loc>
		<lastmod>2011-08-15T10:39:26+00:00</lastmod>
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		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2120-periodiseringsfonder/</loc>
		<lastmod>2011-08-15T10:38:57+00:00</lastmod>
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		<loc>https://www.ibokforing.se/21-obeskattade-reserver/2110-periodiseringsfonder/</loc>
		<lastmod>2011-08-15T10:28:36+00:00</lastmod>
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		<loc>https://www.ibokforing.se/20-eget-kapital/2090-fritt-eget-kapital/</loc>
		<lastmod>2011-08-15T10:28:08+00:00</lastmod>
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		<loc>https://www.ibokforing.se/20-eget-kapital/2080-bundet-eget-kapital/</loc>
		<lastmod>2011-08-15T10:27:49+00:00</lastmod>
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		<loc>https://www.ibokforing.se/20-eget-kapital/2070-andamalsbestamda-medel-enskild-naringsidkare/</loc>
		<lastmod>2011-08-15T10:27:28+00:00</lastmod>
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		<loc>https://www.ibokforing.se/19-kassa-och-bank/1990-redovisningsmedel/</loc>
		<lastmod>2011-08-15T10:27:10+00:00</lastmod>
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		<loc>https://www.ibokforing.se/19-kassa-och-bank/1980-valutakonton/</loc>
		<lastmod>2011-08-15T10:26:56+00:00</lastmod>
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		<loc>https://www.ibokforing.se/19-kassa-och-bank/1970-sarskilda-bankkonton/</loc>
		<lastmod>2011-08-15T10:26:40+00:00</lastmod>
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		<loc>https://www.ibokforing.se/19-kassa-och-bank/1920-bank/</loc>
		<lastmod>2011-08-15T10:25:55+00:00</lastmod>
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		<loc>https://www.ibokforing.se/19-kassa-och-bank/1950-bankcertifikat/</loc>
		<lastmod>2011-08-15T10:25:45+00:00</lastmod>
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		<loc>https://www.ibokforing.se/19-kassa-och-bank/1960-koncernkonto-moderbolag/</loc>
		<lastmod>2011-08-15T10:25:37+00:00</lastmod>
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		<loc>https://www.ibokforing.se/18-kortfristiga-placeringar/1810-andelar-i-borsnoterade-bolag/</loc>
		<lastmod>2011-08-15T10:09:03+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/18-kortfristiga-placeringar/1860-andelar-i-koncernbolag/</loc>
		<lastmod>2011-08-15T10:07:24+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/18-kortfristiga-placeringar/1890-nedskrivning-av-kortfristiga-placeringar/</loc>
		<lastmod>2011-08-15T10:06:11+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1790-ovriga-forutbetalda-utgifter-och-upplupna-inkomster/</loc>
		<lastmod>2011-08-15T10:02:53+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1780-upplupna-avtalsinkomster/</loc>
		<lastmod>2011-08-15T10:02:12+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1760-upplupna-ranteinkomster/</loc>
		<lastmod>2011-08-15T10:01:02+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1730-forutbetalda-forsakringspremier/</loc>
		<lastmod>2011-08-15T09:59:40+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1770-tillgangar-av-kostnadsnatur/</loc>
		<lastmod>2011-08-15T09:56:27+00:00</lastmod>
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		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1750-upplupna-hyresinkomster/</loc>
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		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1740-forutbetalda-rantekostnader/</loc>
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		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1720-forutbetalda-leasingavgifter-kortfristig-del/</loc>
		<lastmod>2011-08-15T09:47:21+00:00</lastmod>
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		<loc>https://www.ibokforing.se/17-forutbetalda-utgifter-och-upplupna-inkomster/1710-forutbetalda-hyresutgifter/</loc>
		<lastmod>2011-08-15T09:46:58+00:00</lastmod>
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		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1650-momsfordran/</loc>
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		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1640-skattefordringar/</loc>
		<lastmod>2011-08-15T09:42:53+00:00</lastmod>
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		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1630-avrakning-for-skatter-och-avgifter-skattekonto/</loc>
		<lastmod>2011-08-15T09:42:44+00:00</lastmod>
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		<lastmod>2011-08-15T09:41:50+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1670-kortfristiga-fordringar-hos-intressebolag/</loc>
		<lastmod>2011-08-15T09:41:27+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1660-kortfristiga-fordringar-hos-koncernbolag/</loc>
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	<url>
		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1620-upparbetad-men-ej-fakturerad-intakt/</loc>
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	<url>
		<loc>https://www.ibokforing.se/16-ovriga-kortfristiga-fordringar/1610-kortfristiga-fordringar-hos-anstallda/</loc>
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	<url>
		<loc>https://www.ibokforing.se/15-kundfordringar/1580-fordringar-for-kontokort-och-kuponger/</loc>
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		<loc>https://www.ibokforing.se/15-kundfordringar/1570-kundfordringar-hos-intressebolag/</loc>
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		<loc>https://www.ibokforing.se/15-kundfordringar/1560-kundfordringar-hos-koncernbolag/</loc>
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		<loc>https://www.ibokforing.se/15-kundfordringar/1550-konsignationsfordringar/</loc>
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		<loc>https://www.ibokforing.se/lagar/brott-och-straff/brottsbalken-brb/</loc>
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		<loc>https://www.ibokforing.se/lagar/bolagsratt/abl/</loc>
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		<loc>https://www.ibokforing.se/faktura/fakturamallar/</loc>
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		<loc>https://www.ibokforing.se/starta-eget/foretagsform/</loc>
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		<loc>https://www.ibokforing.se/lagar/brott-och-straff/brottsbalken-brb/bokforingsbrott/</loc>
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		<loc>https://www.ibokforing.se/bokforingshjalp/</loc>
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		<loc>https://www.ibokforing.se/3-rorelsens-inkomster/39-ovriga-rorelseinkomster/3920-provisionsintakter-licensintakter-och-royalties/</loc>
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		<loc>https://www.ibokforing.se/3-rorelsens-inkomster/39-ovriga-rorelseinkomster/3920-provisionsintakter-licensintakter-och-royalties/3922-licensintakter-och-royalties/</loc>
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		<loc>https://www.ibokforing.se/3-rorelsens-inkomster/39-ovriga-rorelseinkomster/3920-provisionsintakter-licensintakter-och-royalties/3921-provisionsintakter/</loc>
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		<loc>https://www.ibokforing.se/lagar/redovisning/arl/</loc>
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		<loc>https://www.ibokforing.se/lagar/redovisning/</loc>
		<lastmod>2011-07-12T09:21:18+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/lagar/redovisning/bfl/</loc>
		<lastmod>2011-07-12T09:18:05+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/lagar/bolagsratt/</loc>
		<lastmod>2011-07-12T09:14:20+00:00</lastmod>
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		<loc>https://www.ibokforing.se/balanskonton-for-hotell-och-restaurang/</loc>
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		<lastmod>2011-07-09T20:14:37+00:00</lastmod>
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		<loc>https://www.ibokforing.se/3-rorelsens-inkomster/30-34-huvudintakter/</loc>
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		<loc>https://www.ibokforing.se/15-kundfordringar/1520-vaxelfordringar/</loc>
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		<loc>https://www.ibokforing.se/allmant-om/grunderna/kontoplaner/</loc>
		<lastmod>2011-07-09T16:10:43+00:00</lastmod>
	</url>
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		<loc>https://www.ibokforing.se/allmant-om/grunderna/norsk-kontoplan/</loc>
		<lastmod>2011-07-09T15:22:52+00:00</lastmod>
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		<loc>https://www.ibokforing.se/bokforing-enskild-firma/</loc>
		<lastmod>2011-07-09T11:45:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/avskrivning/</loc>
		<lastmod>2011-07-09T11:12:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/lagar/</loc>
		<lastmod>2011-07-09T10:53:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/23-langfristiga-skulder/2320-konvertibla-lan-och-liknande/</loc>
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	<url>
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		<lastmod>2011-06-24T20:48:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/belopp-och-procent/vardeminskningsavdrag-for-byggnader/</loc>
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		<loc>https://www.ibokforing.se/4-utgifter-for-varor-material-och-vissa-kopta-tjanster/</loc>
		<lastmod>2011-06-24T16:53:52+00:00</lastmod>
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	<url>
		<loc>https://www.ibokforing.se/4-utgifter-for-varor-material-och-vissa-kopta-tjanster/40-45-inkop-av-varor-och-material/</loc>
		<lastmod>2011-06-24T16:51:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/</loc>
		<lastmod>2011-06-24T16:25:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/</loc>
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	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7839-avskrivningar-pa-ovriga-maskiner-och-inventarier/</loc>
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	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7836-avskrivningar-pa-leasade-tillgangar/</loc>
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	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7835-avskrivningar-pa-datorer/</loc>
		<lastmod>2011-06-24T16:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7834-avskrivningar-pa-bilar-och-andra-transportmedel/</loc>
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	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7833-avskrivningar-pa-installationer/</loc>
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	</url>
	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7832-avskrivningar-pa-inventarier-och-verktyg/</loc>
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	<url>
		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7830-avskrivningar-pa-maskiner-och-inventarier/7831-avskrivningar-pa-maskiner-och-andra-tekniska-anlaggningar/</loc>
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		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7840-avskrivningar-pa-forbattringsutgifter-pa-annans-fastighet/</loc>
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		<loc>https://www.ibokforing.se/7-avskrivningar-och-nedskrivningar/78-avskrivningar-enligt-plan/7810-avskrivningar-pa-immateriella-anlaggningstillgangar/</loc>
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		<loc>https://www.ibokforing.se/inkomstsskatt/</loc>
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		<loc>https://www.ibokforing.se/bokforingskurser/</loc>
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		<loc>https://www.ibokforing.se/bokforingsprogram/bokforing-program-gratis/</loc>
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		<loc>https://www.ibokforing.se/bokforingsprogram/enskild-firma/</loc>
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		<loc>https://www.ibokforing.se/bocker/</loc>
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		<loc>https://www.ibokforing.se/personalens-skatter-och-avgifter-loner/</loc>
		<lastmod>2011-06-24T14:02:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/skattedeklaration/preliminar-sjalvdeklaration/</loc>
		<lastmod>2011-06-24T14:02:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/skattedeklaration/inkomstskattedeklaration-ink-2-3-4-ne-ne/</loc>
		<lastmod>2011-06-24T14:02:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/skattedeklaration/</loc>
		<lastmod>2011-06-24T14:02:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/skatteberakning/</loc>
		<lastmod>2011-06-24T14:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/ej-skattepliktiga-inkomster/</loc>
		<lastmod>2011-06-24T14:01:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/ej-avdragsgilla-utgifter/hantering-av-moms/</loc>
		<lastmod>2011-06-24T14:01:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/ej-avdragsgilla-utgifter/sjuk-och-halsovard/</loc>
		<lastmod>2011-06-24T14:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/ej-avdragsgilla-utgifter/ovriga-externa-kostnader/</loc>
		<lastmod>2011-06-24T14:01:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/ej-avdragsgilla-utgifter/foreningsavgifter/</loc>
		<lastmod>2011-06-24T14:01:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.ibokforing.se/ej-avdragsgilla-utgifter/lamnade-skadestand/</loc>
		<lastmod>2011-06-24T14:01:33+00:00</lastmod>
	</url>
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