Definition
Raw materials, goods and materials for production use (account no. 611, 612, 613, 614, 615, 616 )
Raw materials, goods and materials for production use: Imports (account no. 611, 612, 615)
Discounts from purchase of goods and services (account no. 619, 629)
Other purchases and external services (account no. 6171, 6173, 6181,6182, 621 to 628)
Other purchases and external services: Imports (account no. 6171, 6181)
Import tax (account no. 631)
Export tax (account no. 632)
Tax on business cannot be separated (account no. 635)
Fees, stamp excise and other excise taxes (account no. 637, 638)
Other general operation expenses (account no. 65X)
Financial expenses (account no. 66X, except account no. 668)
Financial expenses: Interest (account no. 661)
Unexpected expenses (account no. 67X)
Depreciation of fixed assets (account no. 681, 682, 683)
Profit tax (account no. 691, 692)
Contribution to social organizations
Tax on wages and salaries (account no. 462)
Tax at the time of purchase (account no. 4656)
Other taxes (account no. 467)