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accounted/lib/bookkeeping/bas-data/class-3-revenue.ts
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MattssonandClaude Opus 4.7 5725c25bf1 Logs/improved logging (#398) 
* feat(mcp): add create_transactions tool with /pending approval gate

New MCP tool gnubok_create_transactions stages 1–10 transactions per call
as pending_operations of type create_transaction (risk: medium). Each item
becomes its own card on /pending; on confirm, the executor inserts the row
into transactions with import_source='mcp' so MCP-staged ingestion is
distinguishable from PSD2 sync. Designed for skill workflows that pull
external data (e.g., Airtable) and want the user to gate the writes.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(bas): strip concatenated group headers from corrupted account names

A chart-data import bug had glued the next group's header onto the last
account in each preceding group across all eight bas-data class files
(e.g. account 2670 read "Utgående moms på försäljning inom EU, OSS 27
PERSONALENS SKATTER, AVGIFTER OCH LÖNEAVDRAG"). The corrupted names
surface in transaction dropdowns, ledgers, SIE exports and årsredovisning,
and risk VAT miscategorization on the OSS (2670) and blandad-verksamhet
(6999) accounts specifically.

- Cleans 69 account_name and 64 description fields across class-1..8 files
- Adds a regression test asserting no name contains a concatenated header
- Ships an idempotent safety-net migration that updates already-seeded
  chart_of_accounts rows, gated on the corrupted string so user
  customizations are preserved

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* feat(errors): add structured error codes and handling for various operations

- Introduced a new structured error registry in `structured-errors.ts` to standardize error handling across the application.
- Added Swedish and English messages for various error scenarios, including validation, authorization, and bookkeeping errors.
- Implemented a client-side error toast in `use-error-toast.ts` to display user-friendly error messages with remediation hints.
- Created a wrapper for recording operation outcomes in `record-operation.ts`, enhancing audit capabilities for operations.
- Developed a provider call wrapper in `with-provider-call.ts` to handle external HTTP calls with structured logging and error mapping.
- Added a new SQL migration to extend the processing history with new event types and aggregate types for better operational telemetry.

* Refactor supplier API routes to use context-based logging and error handling

- Replaced direct Supabase client usage in GET and POST routes with context-based approach using `withRouteContext`.
- Enhanced error handling to provide structured error responses for supplier creation and listing.
- Updated logging to include request IDs for better traceability.
- Introduced new error codes for supplier-related operations.
- Refactored tax deadlines cron job to utilize context and improved error handling.
- Updated ESLint configuration to enforce logging practices across API and lib directories.
- Enhanced arcim migration extension with structured error handling and logging.
- Added classification for provider errors to improve user-facing error messages.
- Introduced request ID in extension context for better log correlation.

* fix(route-context): update DynamicParams type for improved type safety in route handlers

* feat(transactions): add 'create_transaction' operation to PendingOperationType

* fix(route): ensure companyId is non-nullable in loadAndDeriveAbsence function

* fix(route-context): ensure companyId is always non-null by short-circuiting with COMPANY_CONTEXT_MISSING

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-06 11:12:02 +02:00

1105 lines
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import type { BASReferenceAccount } from '../bas-reference'
export const CLASS_3_ACCOUNTS: BASReferenceAccount[] = [
{
account_number: '3000',
account_name: 'Försäljning inom Sverige',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning inom Sverige',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3001',
account_name: 'Försäljning inom Sverige, 25 % moms',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning med 25% moms - den vanligaste intäktsraden för svenska företag.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3002',
account_name: 'Försäljning inom Sverige, 12 % moms',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning med 12% moms, t.ex. livsmedel och restaurang.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3003',
account_name: 'Försäljning inom Sverige, 6 % moms',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning med 6% moms, t.ex. böcker, tidningar och kollektivtrafik.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3004',
account_name: 'Försäljning inom Sverige, momsfri',
account_class: 3,
account_group: '30',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning som är undantagen från moms, t.ex. sjukvård och utbildning.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3100',
account_name: 'Försäljning av varor utanför Sverige',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av varor utanfor Sverige, gruppkonto.',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3105',
account_name: 'Försäljning varor till land utanför EU',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning av varor till kunder utanfor EU. Momsfritt.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3106',
account_name: 'Försäljning varor till annat EU-land, momspliktig',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning varor till annat EU-land, momspliktig',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3108',
account_name: 'Försäljning varor till annat EU-land, momsfri',
account_class: 3,
account_group: '31',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning av varor till momsregistrerade företag i andra EU-länder.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3200',
account_name: 'Försäljning VMB och omvänd moms',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning VMB och omvänd moms',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3211',
account_name: 'Försäljning positiv VMB 25 %',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning positiv VMB 25 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3212',
account_name: 'Försäljning negativ VMB 25 %',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning negativ VMB 25 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3231',
account_name: 'Försäljning inom byggsektorn, omvänd betalningsskyldighet moms',
account_class: 3,
account_group: '32',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning inom byggsektorn, omvänd betalningsskyldighet moms',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3300',
account_name: 'Försäljning av tjänster utanför Sverige',
account_class: 3,
account_group: '33',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av tjänster utanför Sverige',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3305',
account_name: 'Försäljning tjänster till land utanför EU',
account_class: 3,
account_group: '33',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning av tjänster till kunder utanfor EU. Momsfritt.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3308',
account_name: 'Försäljning tjänster till annat EU-land',
account_class: 3,
account_group: '33',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från försäljning av tjänster till företag i andra EU-länder. Omvänd skattskyldighet.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3400',
account_name: 'Försäljning, egna uttag',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning, egna uttag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3401',
account_name: 'Egna uttag momspliktiga, 25 %',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag momspliktiga, 25 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3402',
account_name: 'Egna uttag momspliktiga, 12 %',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag momspliktiga, 12 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3403',
account_name: 'Egna uttag momspliktiga, 6 %',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag momspliktiga, 6 %',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3404',
account_name: 'Egna uttag, momsfria',
account_class: 3,
account_group: '34',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Egna uttag, momsfria',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3500',
account_name: 'Fakturerade kostnader (gruppkonto)',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3510',
account_name: 'Fakturerat emballage',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Kostnader för emballage som vidarefaktureras till kunder.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3511',
account_name: 'Fakturerat emballage',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerat emballage',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3518',
account_name: 'Returnerat emballage',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Returnerat emballage',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3520',
account_name: 'Fakturerade frakter',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade frakter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3521',
account_name: 'Fakturerade frakter, EU-land',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fraktkostnader som vidarefaktureras till kunder i andra EU-länder.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3522',
account_name: 'Fakturerade frakter, export',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fraktkostnader som vidarefaktureras till kunder utanfor EU. Momsfritt.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3530',
account_name: 'Fakturerade tull- och speditionskostnader m.m.',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade tull- och speditionskostnader m.m.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3540',
account_name: 'Faktureringsavgifter',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Faktureringsavgifter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3541',
account_name: 'Faktureringsavgifter, EU-land',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Faktureringsavgifter, EU-land',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3542',
account_name: 'Faktureringsavgifter, export',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Faktureringsavgifter, export',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3550',
account_name: 'Fakturerade resekostnader',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade resekostnader',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3560',
account_name: 'Fakturerade kostnader till koncernföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till koncernföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3561',
account_name: 'Fakturerade kostnader till moderföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till moderföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3562',
account_name: 'Fakturerade kostnader till dotterföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till dotterföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3563',
account_name: 'Fakturerade kostnader till andra koncernföretag',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till andra koncernföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3570',
account_name: 'Fakturerade kostnader till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Fakturerade kostnader till intresseföretag, gemensamt styrda företag och övriga företag som det finns ett ägarintresse i',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3590',
account_name: 'Övriga fakturerade kostnader',
account_class: 3,
account_group: '35',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga fakturerade kostnader',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3600',
account_name: 'Rörelsens sidointäkter (gruppkonto)',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Rörelsens sidointäkter (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3610',
account_name: 'Försäljning av material',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av material',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3611',
account_name: 'Försäljning av råmaterial',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av råmaterial',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3612',
account_name: 'Försäljning av skrot',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av skrot',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3613',
account_name: 'Försäljning av förbrukningsmaterial',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av förbrukningsmaterial',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3619',
account_name: 'Försäljning av övrigt material',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av övrigt material',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3620',
account_name: 'Tillfällig uthyrning av personal',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Tillfällig uthyrning av personal',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3630',
account_name: 'Tillfällig uthyrning av transportmedel',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Tillfällig uthyrning av transportmedel',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3670',
account_name: 'Intäkter från värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3671',
account_name: 'Försäljning av värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäljning av värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3672',
account_name: 'Utdelning från värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Utdelning från värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3679',
account_name: 'Övriga intäkter från värdepapper',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga intäkter från värdepapper',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3680',
account_name: 'Management fees',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Management fees',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3690',
account_name: 'Övriga sidointäkter',
account_class: 3,
account_group: '36',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga sidointäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3700',
account_name: 'Intäktskorrigeringar (gruppkonto)',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Intäktskorrigeringar (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3710',
account_name: 'Ofördelade intäktsreduktioner',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Ofördelade intäktsreduktioner',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3730',
account_name: 'Lämnade rabatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Lämnade rabatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3731',
account_name: 'Lämnade kassarabatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Lämnade kassarabatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3732',
account_name: 'Lämnade mängdrabatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Lämnade mängdrabatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3740',
account_name: 'Öres- och kronutjämning',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Oreskillnad som uppstår vid avrundning av betalningar (oret).',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3750',
account_name: 'Punktskatter',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Punktskatter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3751',
account_name: 'Intäktsförda punktskatter (kreditkonto)',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäktsförda punktskatter (kreditkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3752',
account_name: 'Skuldförda punktskatter (debetkonto)',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Skuldförda punktskatter (debetkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3790',
account_name: 'Övriga intäktskorrigeringar',
account_class: 3,
account_group: '37',
account_type: 'revenue',
normal_balance: 'debit',
description: 'Övriga intäktskorrigeringar',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3800',
account_name: 'Aktiverat arbete för egen räkning (gruppkonto)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete för egen räkning (gruppkonto)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3840',
account_name: 'Aktiverat arbete (material)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete (material)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3850',
account_name: 'Aktiverat arbete (omkostnader)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete (omkostnader)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3870',
account_name: 'Aktiverat arbete (personal)',
account_class: 3,
account_group: '38',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Aktiverat arbete (personal)',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3900',
account_name: 'Övriga rörelseintäkter (gruppkonto)',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Andra intäkter som inte hör till kärnverksamheten, t.ex. uthyrning av lokal.',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3910',
account_name: 'Hyres- och arrendeintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Intäkter från uthyrning av lokaler, mark eller annan egendom.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3911',
account_name: 'Hyresintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Hyresintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3912',
account_name: 'Arrendeintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Arrendeintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3913',
account_name: 'Frivilligt momspliktiga hyresintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Frivilligt momspliktiga hyresintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3914',
account_name: 'Övriga momspliktiga hyresintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga momspliktiga hyresintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3920',
account_name: 'Provisionsintäkter, licensintäkter och royalties',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Provisionsintäkter, licensintäkter och royalties',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3921',
account_name: 'Provisionsintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Provisionsintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3922',
account_name: 'Licensintäkter och royalties',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Licensintäkter och royalties',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3925',
account_name: 'Franchiseintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Franchiseintäkter',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3940',
account_name: 'Orealiserade negativa/positiva värdeförändringar på säkringsinstrument',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Orealiserade negativa/positiva värdeförändringar på säkringsinstrument',
sru_code: '7310',
k2_excluded: true,
},
{
account_number: '3950',
account_name: 'Återvunna, tidigare avskrivna kundfordringar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Återvunna, tidigare avskrivna kundfordringar',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3960',
account_name: 'Valutakursvinster på fordringar och skulder av rörelsekaraktär',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinster som uppstår vid valutaväxling eller betalningar i utländsk valuta.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3970',
account_name: 'Vinst vid avyttring av immateriella och materiella anläggningstillgångar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid försäljning av anläggningstillgångar, t.ex. maskiner eller inventarier.',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3971',
account_name: 'Vinst vid avyttring av immateriella anläggningstillgångar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid avyttring av immateriella anläggningstillgångar',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3972',
account_name: 'Vinst vid avyttring av byggnader och mark',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid avyttring av byggnader och mark',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3973',
account_name: 'Vinst vid avyttring av maskiner och inventarier',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Vinst vid avyttring av maskiner och inventarier',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3980',
account_name: 'Erhållna offentliga bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna offentliga bidrag',
sru_code: '7311',
k2_excluded: false,
},
{
account_number: '3981',
account_name: 'Erhållna EU-bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna EU-bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3985',
account_name: 'Erhållna statliga bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna statliga bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3987',
account_name: 'Erhållna kommunala bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna kommunala bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3988',
account_name: 'Erhållna offentliga bidrag för personal',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna offentliga bidrag för personal',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3989',
account_name: 'Övriga erhållna offentliga bidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga erhållna offentliga bidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3990',
account_name: 'Övriga ersättningar, bidrag och intäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Diverse andra rörelseintäkter som inte passar i övriga kategorier.',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3991',
account_name: 'Konfliktersättning',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Konfliktersättning',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3992',
account_name: 'Erhållna skadestånd',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna skadestånd',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3993',
account_name: 'Erhållna donationer och gåvor',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna donationer och gåvor',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3994',
account_name: 'Försäkringsersättningar',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Försäkringsersättningar',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3995',
account_name: 'Erhållet ackord på skulder av rörelsekaraktär',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållet ackord på skulder av rörelsekaraktär',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3996',
account_name: 'Erhållna reklambidrag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Erhållna reklambidrag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3997',
account_name: 'Sjuklöneersättning',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Sjuklöneersättning',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3998',
account_name: 'Återbäring av överskott från försäkringsföretag',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Återbäring av överskott från försäkringsföretag',
sru_code: '7310',
k2_excluded: false,
},
{
account_number: '3999',
account_name: 'Övriga rörelseintäkter',
account_class: 3,
account_group: '39',
account_type: 'revenue',
normal_balance: 'credit',
description: 'Övriga rörelseintäkter',
sru_code: '7310',
k2_excluded: false,
},
]
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