sap chart of account sample template

Chart of Accounts US: 0010

0010

BB 102

Short Text (local) Long Text (local) Short Text (English)

SAKNR TXT20 TXT50 TXT20

Required Required Required Required

111000 Petty Cash Petty Cash Petty Cash

113000 Conc Act - BankB Concentration Account - BankBoston Conc Act - BankB

113001 Conc Act - Wires Out Concentration Account - Wires Out Conc Act - Wires Out

113002 Conc Act - Wires In Concentration Account - Wires In Conc Act - Wires In

113003 Conc Act - ACH Out Concentration Account - ACH Out Conc Act - ACH Out

113004 Conc Act - ACH In Concentration Account - ACH In Conc Act - ACH In

113005 Conc Act - Chcks Out Concentration Account - Checks Out Conc Act - Chcks Out

113006 Conc Act - Chcks In Concentration Account - Checks In Conc Act - Chcks In

113007 Conc Act - ZBA Trfrs Concentration Account - ZBA Transfers Conc Act - ZBA Trfrs

113008 Conc Act - Oth Trfrs Concentration Account - Other Transfers Conc Act - Oth Trfrs

113009 Conc Act - Treas Trf Concentration Account - Treasury Transfers Conc Act - Treas Trf

113010 Lbox Act - BankB Lockbox Account - BankBoston Lbox Act - BankB

113014 Lbox Act - ACH In Lockbox Account - ACH In Lbox Act - ACH In

113016 Lbox Act - Chcks In Lockbox Account - Checks In Lbox Act - Chcks In

113017 Lbox Act - ZBA Trfrs Lockbox Account - ZBA Transfers Lbox Act - ZBA Trfrs

113020 CDA - BankBoston Controlled Disbursement Acct - BankBoston CDA - BankBoston

113023 CDA - ACH Out Controlled Disbursement Acct - ACH Out CDA - ACH Out

113025 CDA - Checks Out Controlled Disbursement Acct - Checks Out CDA - Checks Out

113027 CDA - ZBA Trfrs Controlled Disbursement Acct - ZBA Transfers CDA - ZBA Trfrs

113030 Pmt Crd - BankBoston Payment Card Account - BankBoston Pmt Crd - BankBoston

113031 Pmt Crd - Wires Out Payment Card Account - Wires Out Pmt Crd - Wires Out

113034 Pmt Crd - ACH In Payment Card Account - ACH In Pmt Crd - ACH In

114000 Conc Act - BankC Concentration Account - BankToronto Conc Act - BankC

114001 Conc Act - Wires Out Concentration Account - Wires Out CA Conc Act - Wires Out

114002 Conc Act - Wires In Concentration Account - Wires In CA Conc Act - Wires In

114003 Conc Act - ACH Out Concentration Account - ACH Out CA Conc Act - ACH Out

114004 Conc Act - ACH In Concentration Account - ACH In CA Conc Act - ACH In

114005 Conc Act - Chcks Out Concentration Account - Checks Out CA Conc Act - Chcks Out

114006 Conc Act - Chcks In Concentration Account - Checks In CA Conc Act - Chcks In

114007 Conc Act - ZBA Trfrs Concentration Account - ZBA Transfers CA Conc Act - ZBA Trfrs

114008 Conc Act - Oth Trfrs Concentration Account - Other Transfers CA Conc Act - Oth Trfrs

114009 Conc Act - Treas Trf Concentration Account - Treasury Transfers CA Conc Act - Treas Trf

114020 CDA - BankToronto Controlled Disbursement Acct - BankToronto CDA - BankToronto

114023 CDA - ACH Out Controlled Disbursement Acct - ACH Out CA CDA - ACH Out

114025 CDA - Checks Out Controlled Disbursement Acct - Checks Out CA CDA - Checks Out

114027 CDA - ZBA Trfrs Controlled Disbursement Acct - ZBA Transfers CA CDA - ZBA Trfrs

114030 Pmt Crd - BankToront Payment Card Account - BankToronto Pmt Crd - BankToront

114031 Pmt Crd - Wires Out Payment Card Account - Wires Out CA Pmt Crd - Wires Out

114034 Pmt Crd - ACH In Payment Card Account - ACH In CA Pmt Crd - ACH In

121000 Tr Rcvbls - Domestic Trade Receivables - Domestic Tr Rcvbls - Domestic

121020 Tr Rcvbls - Adj Dmst Trade Receivables - Adjustments Domestic Tr Rcvbls - Adj Dmst

121100 Down Payment - Vendr Down Payments (and Requests) - Vendors Down Payment - Vendr

121200 Cust rcvbl- Foreign Customer receivables- Foreign Cust rcvbl- Foreign

SKATSKA1SKB1

SKATSKA1

SKATSKA1

SKATSKA1

G/L Account No.

123000 Tr Rcvbls - Intercom Trade Receivables - Intercompany Tr Rcvbls - Intercom

124000 Allwnc Dbtfl Accts Allowance for Doubtful Accounts Allwnc Dbtfl Accts

125000 Interest Receivable Interest Receivable Interest Receivable

125100 Payroll - EE Claims Payroll - EE Claims Clearing Payroll - EE Claims

125300 Acct Rcvbl - Pmt Crd Accounts Receivable - Payment Cards Acct Rcvbl - Pmt Crd

125310 Acct Rcvbl - Lockbox Accounts Receivable - Lockbox Unapplied Cash Acct Rcvbl - Lockbox

125320 Acct Rcvbl – Unbilld Accounts Receivable – Unbilled Acct Rcvbl – Unbilld

125500 Accrued Revenue Accrued Revenue Accrued Revenue

125510 Deferred Rev. – Lic Deferred Revenue – Licenses Deferred Rev. – Lic

125515 Def. Rev. - Sup/Main Deferred Revenue - Support/Maintenance Def. Rev. - Sup/Main

125517 Def. Rev. - Educ/Con Deferred Revenue - Education / Consulting Def. Rev. - Educ/Con

131000 Invt - Raw Material Inventory - Raw Material Invt - Raw Material

131010 Invt - Initial (Raw) Inventory - Initial Entry of Raw Material Balances Invt - Initial (Raw)

132000 Invt - WIP Inventory - Work In Progress Invt - WIP

133000 Invt - S/Finshd Gds Inventory - Semi Finished Goods Invt - S/Finshd Gds

133010 Invt - Initial (Sem) Inventory - Initial Entry of Semi Finshed Balances Invt - Initial (Sem)

134000 Invt - Finished Gds Inventory - Finished Goods Invt - Finished Gds

134010 Invt - Initial (Fin) Inventory - Initial Entry of Finished Prd Balances Invt - Initial (Fin)

135010 Invt - Misc Mats Inventory - Miscellaneous Materials Invt - Misc Mats

135030 Invt - Pckg Mats Inventory - Packaging Materials Invt - Pckg Mats

135075 Invt - Trading Gds Inventory - Trading Goods Invt - Trading Gds

135076 Invt - Initial (Trd) Inventory - Initial Entry of Trading Good Balances Invt - Initial (Trd)

135510 Invt - Initial Entry Inventory - Initial Entry of Stock Balances Invt - Initial Entry

141020 Loans Other - s/t Loans Other - short term Loans Other - s/t

141070 Loans to Staff Loans to Staff Loans to Staff

142100 Accrls & Dffrd Inc Accruals and Deferred Income Accrls & Dffrd Inc

151000 Prepymts - Inventory Prepayments - Inventory Prepymts - Inventory

152070 Prepymts - Other Prepayments - Other Prepymts - Other

152100 Prepymts - TE Clrg Prepayments - Travel Expense Clearing Prepymts - TE Clrg

160000 Land & Land Imprvmts Land & Land Improvements Land & Land Imprvmts

160010 Buildings Buildings Buildings

160020 Machinery & Equipmt Machinery & Equipment Machinery & Equipmt

160030 Leasehold Improvemts Leasehold Improvements Leasehold Improvemts

160040 Motor Vehicles Motor Vehicles Motor Vehicles

160050 Office Equipment Office Equipment Office Equipment

160060 Furniture Furniture Furniture

160070 Computer Hardware Computer Hardware Computer Hardware

160080 Computer Software Computer Software Computer Software

160090 Assets under Constr Assets under Construction Assets under Constr

160095 Down Payment - Acqui Down Payment - Acquisition Down Payment - Acqui

160100 Down Payment - Clear Down Payment - Clearing Down Payment - Clear

160110 Asset Clearing Asset Clearing Asset Clearing

160200 Low Value Assets Low Value Assets Low Value Assets

170000 Accum Dpr - Land Imp Accumulated Depreciation - Land Improvements Accum Dpr - Land Imp

170010 Accum Dpr - Bldgs Accumulated Depreciation - Buildings Accum Dpr - Bldgs

170020 Accum Dpr - M & E Accumulated Depreciation - Machinery & Equipment Accum Dpr - M & E

170030 Accum Dpr - Lhld Imp Accumulated Depreciation - Leasehold Improvements Accum Dpr - Lhld Imp

170040 Accum Dpr - Vehicles Accumulated Depreciation - Motor Vehicles Accum Dpr - Vehicles

170050 Accum Dpr - Off Eqpt Accumulated Depreciation - Office Equipment Accum Dpr - Off Eqpt

170060 Accum Dpr - Furnitr Accumulated Depreciation - Furniture Accum Dpr - Furnitr

170070 Accum Dpr - Hardware Accumulated Depreciation - Computer Hardware Accum Dpr - Hardware

170080 Accum Dpr - Software Accumulated Depreciation - Computer Software Accum Dpr - Software

170200 Accum Dpr - Low Val Accumulated Depreciation - Low Value Assets Accum Dpr - Low Val

180000 Common Stock - Invst Common Stock - Investment Subsidiary Common Stock - Invst

191100 Loans Other - l/t Loans Other - long term Loans Other - l/t

193300 Goodwill Goodwill Goodwill

194300 Amrtz - Goodwill Amortization - Goodwill Amrtz - Goodwill

211000 Tr Pybls - Domestic Trade Payables - Domestics Tr Pybls - Domestic

211010 Sales Tax Payable Sales Tax Payable Sales Tax Payable

211020 Tr Pybls - Adj Dmst Trade Payables - Adjustments Domestic Tr Pybls - Adj Dmst

211100 GR/IR Consgmt/Pipeln Gds Rcvd / Inv Rcvd - Consignment / Pipeline GR/IR Consgmt/Pipeln

211200 Gds Rcvd / Inv Rcvd Goods Received / Invoice Received Gds Rcvd / Inv Rcvd

212000 Trade Pyble- Foreign Trade payables Foreign Trade Pyble- Foreign

213000 Tr Pybls - Intercom Trade Payables - Intercompany Tr Pybls - Intercom

214010 Down Payment - Cust Down Payments (and Requests) - Customers Down Payment - Cust

215010 Accrued Net Payroll Accrued Net Payroll Accrued Net Payroll

215020 Payroll Taxes Payroll Taxes Payroll Taxes

215030 Payroll - Social Sec Payroll - Social Security Payroll - Social Sec

215050 Payroll - EE 401K Co Payroll - EE 401K Contribution Payroll - EE 401K Co

215080 Payroll - Garnishmen Payroll - Garnishment Payroll - Garnishmen

215120 Payroll - EE Benefit Payroll - EE Benefit Payroll - EE Benefit

215160 Payroll - ER Benefit Payroll - ER Benefit Payroll - ER Benefit

215170 Other Personnel Csts Other Personnel Costs Other Personnel Csts

215990 HR Month End Accrual HR Month End Accruals HR Month End Accrual

216000 Res for Deferred Txs Reserve for Deferred Taxes Res for Deferred Txs

216030 Withholding Tax Withholding Tax Withholding Tax

216100 Sales Tax AR - State Sales Tax Accrued (AR) - State Sales Tax AR - State

216110 Sales Tax AR -County Sales Tax Accrued (AR) - County Sales Tax AR -County

216120 Sales Tax AR - City Sales Tax Accrued (AR) - City Sales Tax AR - City

216130 Sales Tax AR -Others Sales Tax Accrued (AR) - Others Sales Tax AR -Others

216200 Use Tax AP - State Use Tax Accrued (AP) - State Use Tax AP - State

216210 Use Tax AP - County Use Tax Accrued (AP) - County Use Tax AP - County

216220 Use Tax AP - City Use Tax Accrued (AP) - City Use Tax AP - City

216230 Use Tax AP - Others Use Tax Accrued (AP) - Others Use Tax AP - Others

216300 US Sales Tax (Ext) US Sales Tax (External Postings) US Sales Tax (Ext)

216400 CDN GST Payable / Re CDN GST Payable / Recoverable CDN GST Payable / Re

216401 CDN S/A GST Payable CDN S/A GST Payable CDN S/A GST Payable

216410 CDN PST Recoverable CDN PST Recoverable CDN PST Recoverable

216411 CDN S/A PST Payable CDN S/A PST Payable CDN S/A PST Payable

216420 CDN HST Payable / Re CDN HST Payable / Recoverable CDN HST Payable / Re

216421 CDN S/A HST Payable CDN S/A HST Payable CDN S/A HST Payable

217000 Special Reserves Special Reserves Special Reserves

217100 Amrtz - Prepayments Amortization - Prepayments Amrtz - Prepayments

217200 Other Liabilities Other Liabilities Other Liabilities

217300 Freight Clrg Account Freight Clearing Account Freight Clrg Account

217400 Customs Duty CLrg Customs Duty Clearing Account Customs Duty CLrg

217500 Clearing Vendor Disc Clearing Vendor Discounts - Net Method Clearing Vendor Disc

217700 Accr Volume Rebate Accrued Volume Rebate Accr Volume Rebate

217800 Freight Prov (CP) Freight Provision - SD (Consumer Product) Freight Prov (CP)

217900 Disposite Res (CP) Disposite Reserve SD (Consumer Product) Disposite Res (CP)

226000 Other Liab l/t Other Liabilities - long term Other Liab l/t

269000 Functional Area Clrg Functional Area Clearing Functional Area Clrg

294001 Intercompany account Intercompany Receivable / Payable - 1000 Intercompany account

294002 Intercompany account Intercompany Receivable / Payable - 1010 Intercompany account

295001 Zero Balance Clear Zero Balance Clearing Account Zero Balance Clear

310000 Comm Stock - At Par Common Stock - At Par Value Comm Stock - At Par

320000 Capital Excess Par Capital in Excess of Par Value Capital Excess Par

330000 Retained Earnings Retained Earnings Retained Earnings

399110 Invt - Initial (Raw) Inventory - Initial Entry of Raw Material Balances Invt - Initial (Raw)

399130 Invt - Initial (Sem) Inventory - Initial Entry of Semi Finshed Balances Invt - Initial (Sem)

399140 Invt - Initial (Fin) Inventory - Initial Entry of Finished Prd Balances Invt - Initial (Fin)

399175 Invt - Initial (Trd) Inventory - Initial Entry of Trading Good Balances Invt - Initial (Trd)

399999 Data Migration Data Migration Account Data Migration

410000 Sales Rev Sales Revenue Sales Rev

410004 Sales Rev-CE Sales revenue with cost element Sales Rev-CE

410005 Software Mnt/Sup Sales Revenue – Maintenance/Support Software Mnt/Sup

410006 Sales Rev – Lic Dom Sales Revenue – License – Domestic Sales Rev – Lic Dom

410007 Software Ed/Con Sales Revenue – Education/Consulting – Domestic Software Ed/Con

410010 Sales Rev - Services Sales Revenue - Services Sales Rev - Services

410020 Accrd Revenue - Adj Accrued Revenue - Adjustment Accrd Revenue - Adj

410030 Fee Dev KKS (SP) Fee Deviation KKS (Service Provmer Product) Fee Dev KKS (SP)

410040 Fee Deviation M (SP) Fee Deviation manually (Service Provider) Fee Deviation M (SP)

410050 Rev Prem (SP) Revenue Premiums (Service Provider) Rev Prem (SP)

410060 Rev 3rd Party (SP) Revenue third Party (Service Provider) Rev 3rd Party (SP)

410070 Rev Exp (SP) Revenue Expenses (Service Provider) Rev Exp (SP)

440000 Unallowed Deductions Over/Underpayments and Unallowed Deductions Unallowed Deductions

440010 Sales Rebates Sales Rebates Sales Rebates

440020 Sales Discounts Sales Discounts Sales Discounts

440025 Software Mnt/Sup Dis Software Maintenance/Support Discounts Software Mnt/Sup Dis

440026 Software License Dis Software License Discounts Software License Dis

440027 Software Ed/Con Disc Software Education/Consulting Discounts Software Ed/Con Disc

440030 Sales Deduction (CP) Customer Sales Deduction (Consumer Product) Sales Deduction (CP)

440040 Sales Ded Mat (CP) Sales Deduction - Material (Consumer Product) Sales Ded Mat (CP)

500000 Cost of Gds Sold Cost of Goods Sold (without Cost Element) Cost of Gds Sold

500005 COGS Product Cost of Goods Sold Product w/0 CE COGS Product

500010 C. of Gds Sold 3rd P Cost of Goods Sold (Third Party) C. of Gds Sold 3rd P

510000 Cons - Raw Materials Consumption - Raw Materials Cons - Raw Materials

510005 Cons - Packaging Mat Consumption - Packaging Material Cons - Packaging Mat

510006 Cons - Repair Mat Consumption - Repair Material Cons - Repair Mat

510010 Cons - Semi/Fin Gds Consumption - Semi Finished Goods Cons - Semi/Fin Gds

510020 Cons - Finished Gds Consumption - Finished Goods Cons - Finished Gds

510050 Cons - Ext Procuremt Consumption - External Procurement Costs Cons - Ext Procuremt

510060 Cons - Misc Invt Consumption - Miscellaneous Inventory Cons - Misc Invt

510080 Cons - Trading Gds Consumption - Trading Goods Cons - Trading Gds

510085 Cons - Subctr Consumption - Subcontracting Cons - Subctr

510086 Cons - Subctr-CE Consumption - Subcontracting-CE Cons - Subctr-CE

510090 Scrap to COP Scrap to COPA Scrap to COP

520000 G/L Mat Revaluation Gain/Loss Material Revaluation G/L Mat Revaluation

520010 G/L Inventory Var Gain/Loss Inventory Variance G/L Inventory Var

520020 G/L Inventory Trf Gain/Loss Inventory Transfer G/L Inventory Trf

520040 G/L Quality Control Gain/Loss Consumption for Quality Control G/L Quality Control

520050 Invt Change - WIP Inventory Change - Work in Progress Invt Change - WIP

520055 Invt Change - Reserv Inventory Change - Reserve Invt Change - Reserv

520060 Invt Change - Scrap Inventory Change - Scrapped Material Invt Change - Scrap

520070 Invt Change - Fin Gd Inventory Change - Finished Goods Invt Change - Fin Gd

520075 Invt Change - w/o PO Inventory Change - Receipt without PO Invt Change - w/o PO

520085 Invt Change - Subctr Inventory Change - Subcontracting Invt Change - Subctr

520100 Prod Ord Settlmt Std Production Order - Settlement Standard Prod Ord Settlmt Std

520110 Prod Ord Settlmt Var Production Order - Settlement Variance Prod Ord Settlmt Var

520111 Capitalization-Or Se Capitalization -Order settlement Capitalization-Or Se

520120 Production CCtr Var Production Cost Center Variances Production CCtr Var

520130 Cost Obj Hier Var Cost Object Hierarchy - Settlement Variances Cost Obj Hier Var

530000 G/L Price Var Gain/Loss Price Variances G/L Price Var

530030 G/L Small Pr Diff IR Gain/Loss Small Price Difference - Invoice Receipt G/L Small Pr Diff IR

530050 G/L Prodn Var Gain/Loss Production Variance G/L Prodn Var

530060 G/L Prodn CCtr Var Gain/Loss Production Cost Center Variance G/L Prodn CCtr Var

610010 Fee 3rd Party (SP) Fee third party with hours (Service Provider) Fee 3rd Party (SP)

610020 3rd Party Mat (SP) Third party material 3rd Party Mat (SP)

610030 TE - Hotel & Accomm Travel Expenses - Hotel and Accommodation TE - Hotel & Accomm

610040 TE - Meals Travel Expenses - Meals TE - Meals

610060 TE - Entertainment Travel Expenses - Entertainment TE - Entertainment

610070 TE - Air, Rail, Mile Travel Expenses - Airfare, Rail, Mileage TE - Air, Rail, Mile

610080 TE - Miscellaneous Travel Expenses - Miscellaneous TE - Miscellaneous

610100 Payroll - Other Pers Payroll - Other Personnel Expenses Payroll - Other Pers

610200 Payroll - Bonus Payroll - Bonus Payroll - Bonus

610210 Payroll - Overtime Payroll - Overtime Payroll - Overtime

610220 Payroll - Vacation P Payroll - Vacation Pay Payroll - Vacation P

610230 Payroll - Absencel ( Payroll - Absencel (Sickness) Payroll - Absencel (

610510 Payroll - Absences Payroll Expense - Absences (Other) Payroll - Absences

610600 Payroll - Pensions Payroll Expense - Pension and 401K Contributions Payroll - Pensions

610610 Payroll - Benefits Payroll - Benefits Payroll - Benefits

611000 Payroll - Salaries Payroll Expense - Salaries Payroll - Salaries

611030 Payroll - Dir Labor Payroll Expense - Direct Labor Cost Payroll - Dir Labor

612000 Payroll - Tax Payroll Expense - Tax Payroll - Tax

620000 Bad Debt Expense Bad Debt Expense Bad Debt Expense

630000 M & E Maintenance Machine and Equipment Maintenance M & E Maintenance

630005 Quality Ctrl Consum. Qualtiy Control Consumption Ext. Prod. w/ Act Type Quality Ctrl Consum.

630010 Electricity Electricity Electricity

630020 Water Water Water

630030 Other Maintenance Other Maintenance Other Maintenance

630040 Insurance Insurance Insurance

630050 Office/Building Rent Office/Building Rent Office/Building Rent

630060 Telephone Telephone Telephone

640000 Depr Exp - Land Impr Depreciation Expense - Land Improvements Depr Exp - Land Impr

640010 Depr Exp - Bldgs Depreciation Expense - Buildings Depr Exp - Bldgs

640020 Depr Exp - M & E Depreciation Expense - Machinery & Equipment Depr Exp - M & E

640030 Depr Exp - Lhld Imp Depreciation Expense - Leasehold Improvements Depr Exp - Lhld Imp

640040 Depr Exp - Vehicles Depreciation Expense - Motor Vehicles Depr Exp - Vehicles

640050 Depr Exp - Off Eqpt Depreciation Expense - Office Equipment Depr Exp - Off Eqpt

640060 Depr Exp - Furniture Depreciation Expense - Furniture Depr Exp - Furniture

640070 Depr Exp - Hardware Depreciation Expense - Computer Hardware Depr Exp - Hardware

640080 Depr Exp - Software Depreciation Expense - Computer Software Depr Exp - Software

640200 Depr Exp - Low Val Depreciation Expense - Low Value Assets Depr Exp - Low Val

640430 Amrtz Exp - Goodwill Amortization Expense - Goodwill Amrtz Exp - Goodwill

650000 Postage Postage Postage

650005 Non Production - Mat Non Production - Material Consumption Non Production - Mat

650010 Purchased Services Purchased Services Purchased Services

650020 Ads & Sales Costs Advertising and Sales Costs Ads & Sales Costs

650085 Subcontr Services Subcontracting Services Subcontr Services

650500 Free of Charge Deliv Free of Charge Delivery Free of Charge Deliv

651000 Office Supplies Office Supplies Office Supplies

652000 Computer Software Computer Software Supplies Computer Software

653000 Legal & Audit Servcs Legal and Audit Services Legal & Audit Servcs

654000 Freight Freight Freight

660000 Other Expenses Other Expenses Other Expenses

660005 SW Media Document SW Media Documentation SW Media Document

690000 CO-FI Recon Account CO-FI Reconciliation Account CO-FI Recon Account

700000 Bank Charges Bank Charges Bank Charges

700050 Rebates Rebates Rebates

700100 Interest Expense Interest Expense Interest Expense

700130 Disp/Sale FA Prceeds Disposal/Sale Fixed Assets Proceeds Disp/Sale FA Prceeds

700210 Discount Received Discount Received Discount Received

700400 G/L FC Revaluation Gain/Loss Realized Foreign Currency Revaluation G/L FC Revaluation

700420 G/L FC Revaluation Gain/Loss Foreign Currency Revaluation G/L FC Revaluation

700600 Interest Income Interest Income Interest Income

700800 Customer Discounts Customer Discounts Customer Discounts

701000 Extraord Exp/Inc Extraordinary Expenses / Income Extraord Exp/Inc

750020 Corp Inc Tax Exp Corporate Income Tax Expense Corp Inc Tax Exp

750030 Deferred Tax Deferred Tax Deferred Tax

900010 Activated CF Losses Activated Carried Forward Losses Activated CF Losses

900020 Deferred CF Losses Deferred Carried Forward Losses Deferred CF Losses

113035 CDA - BankBoston EUR Controlled Disbursement Acct - BankBoston Euro CDA - BankBoston EUR

113060 CDA - BankCalifornia Controlled Disbursement Acct - BankCalifornia CDA - BankCalifornia

211050 Travel expenses pay Travel expenses payable Travel expenses pay

615000 Sales Commissions Sales Commissions Sales Commissions

655000 Scrapping FrE Scrapping of Stranger Certifications Scrapping FrE

700110 Interest Expense-Sub Interest Expense-Subsidiaries Interest Expense-Sub

700610 Interest Inc-Subs Interest Income - Subsidiaries Interest Inc-Subs

710100 Settelment of AUC SeSettlement of asset under construction to CO Objec Settelment of AUC

213500 Clearing Invoice Red Clearing Invoice Reduction Clearing Invoice Red

130000 Invt - Adj Inventory - Adjustment Invt - Adj

440050 Free Goods Disc. Free Goods, Discount in kind Free Goods Disc.

410015 Sales Rev - Interco Sales Revenue - Intercompany Sales Rev - Interco

520076 Invt Change - w/o Or Inventory Change - Receipt w/o Prod Order Invt Change - w/o Or

299999 Payroll Clearing Payroll Clearing Payroll Clearing

SKA1 SKA1 SKA1 SKA1 SKA1

Long Text (English)

TXT50 XBILK BILKT GVTYP KTOKS VBUND

Required Required not in scope Required Required not in scope

Petty Cash X BS

Concentration Account - BankBoston X BS

Concentration Account - Wires Out X BS

Concentration Account - Wires In X BS

Concentration Account - ACH Out X BS

Concentration Account - ACH In X BS

Concentration Account - Checks Out X BS

Concentration Account - Checks In X BS

Concentration Account - ZBA Transfers X BS

Concentration Account - Other Transfers X BS

Concentration Account - Treasury Transfers X BS

Lockbox Account - BankBoston X BS

Lockbox Account - ACH In X BS

Lockbox Account - Checks In X BS

Lockbox Account - ZBA Transfers X BS

Controlled Disbursement Acct - BankBoston X BS

Controlled Disbursement Acct - ACH Out X BS

Controlled Disbursement Acct - Checks Out X BS

Controlled Disbursement Acct - ZBA Transfers X BS

Payment Card Account - BankBoston X BS

Payment Card Account - Wires Out X BS

Payment Card Account - ACH In X BS

Concentration Account - BankToronto X BS

Concentration Account - Wires Out CA X BS

Concentration Account - Wires In CA X BS

Concentration Account - ACH Out CA X BS

Concentration Account - ACH In CA X BS

Concentration Account - Checks Out CA X BS

Concentration Account - Checks In CA X BS

Concentration Account - ZBA Transfers CA X BS

Concentration Account - Other Transfers CA X BS

Concentration Account - Treasury Transfers CA X BS

Controlled Disbursement Acct - BankToronto X BS

Controlled Disbursement Acct - ACH Out CA X BS

Controlled Disbursement Acct - Checks Out CA X BS

Controlled Disbursement Acct - ZBA Transfers CA X BS

Payment Card Account - BankToronto X BS

Payment Card Account - Wires Out CA X BS

Payment Card Account - ACH In CA X BS

Trade Receivables - Domestic X BS

Trade Receivables - Adjustments Domestic X BS

Down Payments (and Requests) - Vendors X BS

Customer receivables- Foreign X BS

SKATSKA1

Balance sheet acct

Group account number

P&L state. Acct

Account group

Trading Partner

Trade Receivables - Intercompany X BS

Allowance for Doubtful Accounts X BS

Interest Receivable X BS

Payroll - EE Claims Clearing X BS

Accounts Receivable - Payment Cards X BS

Accounts Receivable - Lockbox Unapplied Cash X BS

Accounts Receivable – Unbilled X BS

Accrued Revenue X BS

Deferred Revenue – Licenses X BS

Deferred Revenue - Support/Maintenance X BS

Deferred Revenue - Education / Consulting X BS

Inventory - Raw Material X BS

Inventory - Initial Entry of Raw Material Balances X BS

Inventory - Work In Progress X BS

Inventory - Semi Finished Goods X BS

Inventory - Initial Entry of Semi Finshed Balances X BS

Inventory - Finished Goods X BS

Inventory - Initial Entry of Finished Prd Balances X BS

Inventory - Miscellaneous Materials X BS

Inventory - Packaging Materials X BS

Inventory - Trading Goods X BS

Inventory - Initial Entry of Trading Good Balances X BS

Inventory - Initial Entry of Stock Balances X BS

Loans Other - short term X BS

Loans to Staff X BS

Accruals and Deferred Income X BS

Prepayments - Inventory X BS

Prepayments - Other X BS

Prepayments - Travel Expense Clearing X BS

Land & Land Improvements X BS

Buildings X BS

Machinery & Equipment X BS

Leasehold Improvements X BS

Motor Vehicles X BS

Office Equipment X BS

Furniture X BS

Computer Hardware X BS

Computer Software X BS

Assets under Construction X BS

Down Payment - Acquisition X BS

Down Payment - Clearing X BS

Asset Clearing X BS

Low Value Assets X BS

Accumulated Depreciation - Land Improvements X BS

Accumulated Depreciation - Buildings X BS

Accumulated Depreciation - Machinery & Equipment X BS

Accumulated Depreciation - Leasehold Improvements X BS

Accumulated Depreciation - Motor Vehicles X BS

Accumulated Depreciation - Office Equipment X BS

Accumulated Depreciation - Furniture X BS

Accumulated Depreciation - Computer Hardware X BS

Accumulated Depreciation - Computer Software X BS

Accumulated Depreciation - Low Value Assets X BS

Common Stock - Investment Subsidiary X BS

Loans Other - long term X BS

Goodwill X BS

Amortization - Goodwill X BS

Trade Payables - Domestics X BS

Sales Tax Payable X BS

Trade Payables - Adjustments Domestic X BS

Gds Rcvd / Inv Rcvd - Consignment / Pipeline X BS

Goods Received / Invoice Received X BS

Trade payables Foreign X BS

Trade Payables - Intercompany X BS

Down Payments (and Requests) - Customers X BS

Accrued Net Payroll X BS

Payroll Taxes X BS

Payroll - Social Security X BS

Payroll - EE 401K Contribution X BS

Payroll - Garnishment X BS

Payroll - EE Benefit X BS

Payroll - ER Benefit X BS

Other Personnel Costs X BS

HR Month End Accruals X BS

Reserve for Deferred Taxes X BS

Withholding Tax X BS

Sales Tax Accrued (AR) - State X BS

Sales Tax Accrued (AR) - County X BS

Sales Tax Accrued (AR) - City X BS

Sales Tax Accrued (AR) - Others X BS

Use Tax Accrued (AP) - State X BS

Use Tax Accrued (AP) - County X BS

Use Tax Accrued (AP) - City X BS

Use Tax Accrued (AP) - Others X BS

US Sales Tax (External Postings) X BS

CDN GST Payable / Recoverable X BS

CDN S/A GST Payable X BS

CDN PST Recoverable X BS

CDN S/A PST Payable X BS

CDN HST Payable / Recoverable X BS

CDN S/A HST Payable X BS

Special Reserves X BS

Amortization - Prepayments X BS

Other Liabilities X BS

Freight Clearing Account X BS

Customs Duty Clearing Account X BS

Clearing Vendor Discounts - Net Method X BS

Accrued Volume Rebate X BS

Freight Provision - SD (Consumer Product) X BS

Disposite Reserve SD (Consumer Product) X BS

Other Liabilities - long term X BS

Functional Area Clearing X BS

Intercompany Receivable / Payable - 1000 X BS

Intercompany Receivable / Payable - 1010 X BS

Zero Balance Clearing Account X BS

Common Stock - At Par Value X BS

Capital in Excess of Par Value X BS

Retained Earnings X BS

Inventory - Initial Entry of Raw Material Balances X BS

Inventory - Initial Entry of Semi Finshed Balances X BS

Inventory - Initial Entry of Finished Prd Balances X BS

Inventory - Initial Entry of Trading Good Balances X BS

Data Migration Account X BS

Sales Revenue X PL

Sales revenue with cost element X PL

Sales Revenue – Maintenance/Support X PL

Sales Revenue – License – Domestic X PL

Sales Revenue – Education/Consulting – Domestic X PL

Sales Revenue - Services X PL

Accrued Revenue - Adjustment X PL

Fee Deviation KKS (Service Provmer Product) X PL

Fee Deviation manually (Service Provider) X PL

Revenue Premiums (Service Provider) X PL

Revenue third Party (Service Provider) X PL

Revenue Expenses (Service Provider) X PL

Over/Underpayments and Unallowed Deductions X PL

Sales Rebates X PL

Sales Discounts X PL

Software Maintenance/Support Discounts X PL

Software License Discounts X PL

Software Education/Consulting Discounts X PL

Customer Sales Deduction (Consumer Product) X PL

Sales Deduction - Material (Consumer Product) X PL

Cost of Goods Sold (without Cost Element) X PL

Cost of Goods Sold Product w/0 CE X PL

Cost of Goods Sold (Third Party) X PL

Consumption - Raw Materials X PL

Consumption - Packaging Material X PL

Consumption - Repair Material X PL

Consumption - Semi Finished Goods X PL

Consumption - Finished Goods X PL

Consumption - External Procurement Costs X PL

Consumption - Miscellaneous Inventory X PL

Consumption - Trading Goods X PL

Consumption - Subcontracting X PL

Consumption - Subcontracting-CE X PL

Scrap to COPA X PL

Gain/Loss Material Revaluation X PL

Gain/Loss Inventory Variance X PL

Gain/Loss Inventory Transfer X PL

Gain/Loss Consumption for Quality Control X PL

Inventory Change - Work in Progress X PL

Inventory Change - Reserve X PL

Inventory Change - Scrapped Material X PL

Inventory Change - Finished Goods X PL

Inventory Change - Receipt without PO X PL

Inventory Change - Subcontracting X PL

Production Order - Settlement Standard X PL

Production Order - Settlement Variance X PL

Capitalization -Order settlement X PL

Production Cost Center Variances X PL

Cost Object Hierarchy - Settlement Variances X PL

Gain/Loss Price Variances X PL

Gain/Loss Small Price Difference - Invoice Receipt X PL

Gain/Loss Production Variance X PL

Gain/Loss Production Cost Center Variance X PL

Fee third party with hours (Service Provider) X PL

Third party material X PL

Travel Expenses - Hotel and Accommodation X PL

Travel Expenses - Meals X PL

Travel Expenses - Entertainment X PL

Travel Expenses - Airfare, Rail, Mileage X PL

Travel Expenses - Miscellaneous X PL

Payroll - Other Personnel Expenses X PL

Payroll - Bonus X PL

Payroll - Overtime X PL

Payroll - Vacation Pay X PL

Payroll - Absencel (Sickness) X PL

Payroll Expense - Absences (Other) X PL

Payroll Expense - Pension and 401K Contributions X PL

Payroll - Benefits X PL

Payroll Expense - Salaries X PL

Payroll Expense - Direct Labor Cost X PL

Payroll Expense - Tax X PL

Bad Debt Expense X PL

Machine and Equipment Maintenance X PL

Qualtiy Control Consumption Ext. Prod. w/ Act Type X PL

Electricity X PL

Water X PL

Other Maintenance X PL

Insurance X PL

Office/Building Rent X PL

Telephone X PL

Depreciation Expense - Land Improvements X PL

Depreciation Expense - Buildings X PL

Depreciation Expense - Machinery & Equipment X PL

Depreciation Expense - Leasehold Improvements X PL

Depreciation Expense - Motor Vehicles X PL

Depreciation Expense - Office Equipment X PL

Depreciation Expense - Furniture X PL

Depreciation Expense - Computer Hardware X PL

Depreciation Expense - Computer Software X PL

Depreciation Expense - Low Value Assets X PL

Amortization Expense - Goodwill X PL

Postage X PL

Non Production - Material Consumption X PL

Purchased Services X PL

Advertising and Sales Costs X PL

Subcontracting Services X PL

Free of Charge Delivery X PL

Office Supplies X PL

Computer Software Supplies X PL

Legal and Audit Services X PL

Freight X PL

Other Expenses X PL

SW Media Documentation X PL

CO-FI Reconciliation Account X PL

Bank Charges X PL

Rebates X PL

Interest Expense X PL

Disposal/Sale Fixed Assets Proceeds X PL

Discount Received X PL

Gain/Loss Realized Foreign Currency Revaluation X PL

Gain/Loss Foreign Currency Revaluation X PL

Interest Income X PL

Customer Discounts X PL

Extraordinary Expenses / Income X PL

Corporate Income Tax Expense X PL

Deferred Tax X PL

Activated Carried Forward Losses X PL

Deferred Carried Forward Losses X PL

Controlled Disbursement Acct - BankBoston Euro X BS

Controlled Disbursement Acct - BankCalifornia X BS

Travel expenses payable X BS

Sales Commissions X PL

Scrapping of Stranger Certifications X PL

Interest Expense-Subsidiaries X PL

Interest Income - Subsidiaries X PL

SeSettlement of asset under construction to CO Objec X PL

Clearing Invoice Reduction X BS

Inventory - Adjustment X BS

Free Goods, Discount in kind X PL

Sales Revenue - Intercompany X PL

Inventory Change - Receipt w/o Prod Order X PL

Payroll Clearing X BS

SKA1 SKA1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1

Authorization Acctg Clerk Fin. Budget

XSPEB FUNC_AREA BUKRS BEGRU BUSAB DATLZ FDGRV FDLEV FIPLS

do not fill va no values in 1000 not in scope not in scope do not maint no values in no values in not in scope

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

Posting Block

Funktional Area

Company Code

Last int. Calc.

Planning group

Planning Level

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1

House Bank Account ID E/R diff. Key

FSTAG HBKID HKTID KDFSL MITKZ MWSKZ VZSKZ WAERS XGKON

Required Required Required do not maint Required Required Required Required Required

Y001 USD X

Y001 BANKB CONCN USD X










Y001 BANKB LOCKB USD X




Y001 BANKB CHECK USD X




Y001 BANKB PYCRD USD X



Y002 D * USD

Y001 USD

Y031 K USD

Y002 D USD

Field status group

Recon. account for acct type

Tax Category

Interest indic.

Acct. Currency

Rel. Cash flow

Y002 D * USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y015 USD X

Y001 + USD

Y010 - USD

Y010 USD

Y001 - USD

Y010 * USD

Y010 USD

Y010 - USD

Y010 USD

Y016 - USD

Y001 - USD

Y010 - USD

Y010 USD

Y010 USD

Y001 USD

Y001 USD

Y001 + USD

Y001 USD

Y001 USD

Y006 - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y007 A - USD

Y031 A USD

Y031 USD

Y001 USD

Y007 A - USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y007 A USD

Y001 USD

Y001 USD

Y001 A - USD

Y001 A USD

Y002 K * USD

Y002 K * USD

Y001 USD

Y014 - USD

Y014 - USD

Y002 K USD

Y002 K * USD

Y031 D USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 > USD

Y001 > USD

Y001 > USD

Y001 > USD

Y001 < USD

Y001 < USD

Y001 < USD

Y001 < USD

Y001 USD

Y001 USD

Y001 K - USD

Y001 USD

Y001 + USD

Y001 - USD

Y001 - USD

Y001 * USD

Y013 + USD

Y013 + USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y001 USD

Y010 USD

Y010 USD

Y010 USD

Y010 USD

Y001 USD

Y013 + USD

Y013 + USD

Y013 + USD

Y013 + USD

Y013 + USD

Y013 + USD

Y013 + USD

Y013 + USD

Y013 + USD

Y001 USD

Y001 USD

Y001 + USD

Y013 + USD

Y013 + USD

Y010 - USD

Y010 USD

Y010 - USD

Y010 - USD

Y010 USD

Y010 - USD

Y010 - USD

Y010 - USD

Y003 - USD

Y010 - USD

Y010 - USD

Y010 USD

Y010 USD

Y010 USD

Y012 USD

Y010 USD

Y010 - USD

Y010 - USD

Y011 USD

Y011 USD

Y010 - USD

Y010 - USD

Y010 - USD

Y010 - USD

Y010 USD

Y010 USD

Y010 USD

Y010 USD

Y010 USD

Y012 - USD

Y012 - USD

Y012 USD

Y012 - USD

Y010 - USD

Y010 - USD

Y005 - USD

Y005 - USD

Y005 - USD

Y005 - USD

Y005 - USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 - USD

Y003 - USD

Y003 - USD

Y003 - USD

Y010 - USD

Y003 - USD

Y003 - USD

Y003 USD

Y003 + USD

Y003 - USD

Y003 USD

Y003 USD

Y010 - USD

Y003 USD

Y008 + USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 USD

Y003 * USD

Y003 USD

Y003 USD

Y001 USD

Y001 USD

Y001 BANKB CK_EU EUR X

Y001 BANKC CHECK USD X

Y002 K * USD

Y003 USD

Y003 - USD

Y001 USD

Y001 USD

Y003 USD

Y001 - USD

Y010 USD

Y013 + USD

Y013 + USD

Y010 - USD

Y001 * USD

SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1 SKB1

Supplement Sort key

XINTB XKRES XNKON XOPVW XSPEB ZINRT ZUAWA ALTKT FIPOS

Required Required do not maint Required do not maint not in scope Required not in scope do not maint

X 1

X 5

X X 27

X X 27

X X 27

X X 27

X X 27

X X 27

X X 27

X X 27

X X 27

X 5

X X 27

X X 27

X X 27

X 5

X X 27

X X 27

X X 27

X 5

X X 27

X X 27

X 1

X 31

Auto. Posting

Line Item display

OI Management

Posting Block

Int. Calc. Freq.

Altern. Account

Commitment item

X 1

X 1

X 1

X X 1

X X 1

X 1

X X 1

X X 1

X 1

X X 1

X X 1

X X 1

X X 1

X X 1

X X 1

X X 1

X X 1

X 1

X 1

X 1

X X 1

X 1

X X 1

X X 15

X 1

X X 1

X X 1

X 1

X 1

X 18

X 8

X 1

X X 14

X X X 14

X 31

X X 16

X X 16

X X 16

X X 16

X X 16

X X 16

X X 16

X X 16

X X 1

X 1

X 1

X

X

X

X

X

X

X

X

X 1

X 1

X 12

X 1

X X 14

X X 14

X X X 101

X 1

X 1

X 1

X 1

X X 1

X 1

X 1

X X 1

X 1

X 1

X 1

X X 1

X X 1

X X 1

X X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 8

X 8

X 8

X 8

X 8

X 36

X 8

X 8

X 8

X 8

X 8

X 1

X 8

X

X 1

X 1

X 1

X 8

X 8

X 1

X 1

X 36

X 36

X 36

X 36

X 36

X 8

X 1

X 8

X 8

X 1

X 1

X 15

X 15

X 15

X 15

X 15

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 8

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 1

X 5

X 5

X 1

X 8

X 1

X 1

X 1

X 14

X 1

X 1

X 1

X 1

X X 1

cost elements defined in BB 103, 188, 206, 225

BB 161 BB 102, 188, 205 see also sheet "Central Master D

SKB1 SKB1 SKB1 SKB1 SKA1 SKA1 no table entry no table entry CSKB

XMWNO XSALH BEWGP TOGRU FUNC XSPEA KATYP

Required Required not in scope not in scope required required required required required

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

Pstg w/o tax allowed

Balances in LC

Valuation Group

Tolerance Group

Functional Area

Indicator: account is blocked for creation

Use industry/branch

Primary Cost Element

Primar Cost Element Category

AQ6

Functional Description Area YB10 Sales Revenue YB15 Sales Deduction YB20 Production YB30 Sales and Distribution YB35 Marketing YB40 Administration YB50 Research & Development YB70 Other Revenue YB75 Other Expenses YB90 Other P&L accounts YB98 Other Taxes YB99 Dummy functional area d028456:

AU6

Serv = Foundation Services Manu = Foundation manufacturing/trade

AV6

x = primary cost element exists for this account

AW6

01 = Primary costs/cost-reducing revenues 11 = revenues 12 = sales deduction 22 = external settlement 04 = Accrual/deferral per debit = actual

X

X

X

X

X

X X

HT-Software

HT-Software

HT-Software

X

X

X X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X X statistical 90

X X statistical 90

X X statistical 90

X X statistical 90

X X statistical 90

X X statistical 90

X X statistical 90

X X statistical 90

X X statistical 90

X statistical 90

X

X X statistical 90

X

X

X

X

X

X

X

X

X

X

X

X

X X statistical 90

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X X

X

X X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

YB10 Yes 11

YB10 Yes 11

HT-Software Yes

HT-Software Yes

HT-Software Yes

YB10 Yes 11

YB10 Yes 11

YB10 Yes 11

YB10 Yes 11

YB10 Yes 11

YB10 Yes 11

YB10 Yes 11

YB15 Yes 1

YB20 Yes 12

X YB15 Yes 12

HT-Software Yes

HT-Software Yes

HT-Software Yes

YB15 Yes 12

YB15 Yes 12

YB20 No

No

No

Yes 1

Yes 1

Yes 1

YB20 Yes 1

YB20 Yes 1

X Yes 1

X Yes 1

Yes 1

YB20 No

No

Yes 1

X YB20 Yes 1

YB20 Yes 1

X YB20 Yes 1

YB20 Yes 1

YB20 No

No

YB20 Yes 1

YB20 Yes 1

No

X No

YB20 Yes 22

YB20 Yes 22

YB20 Yes 22

YB20 Yes 1

YB20 Yes 1

X YB20 Yes 1

YB20 Yes 1

YB20 No

No

Yes 1

Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 3

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

X Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

Yes 1

X Yes 1

X Yes 1

Yes 1

X Yes 1

X Yes 1

Yes 1

X YB20 Yes 1

X Yes 1

HT-Software Yes

No

YB75 Yes 1

X Yes 12

YB75 Yes 1

X YB70 Yes 1

YB20 Yes 1

YB75 Yes 1

Yes 1

YB70 Yes 1

YB15 Yes 1

X YB95 Yes 1

YB90 Yes 1

YB90 Yes 1

No

No

X

X

YB30 Yes 1

Yes 1

YB75 Yes 1

YB70 Yes 1

YB95 Yes 1

X

X X

YB15 Yes 12

YB10 Yes 11

YB20 Yes 22

X X No

cost elements defined in BB 103, 188, 206, 225

see also sheet "Central Master DBB 165

LINETYPE

required

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

4000

2000

2000

2000

2000

Document splitting category

2000

2000

2000

2000

2000

2000

2000

1000

1000

1000

1000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

1000

1000

1000

1000

1000

1000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

1000

1000

7000

7000

3000

3000

3000

6000

6000

3000

3000

3000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

5100

5100

5100

5100

5100

5100

5100

5100

5100

5100

5100

5100

5100

5100

5100

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

1000

6000

6000

6000

6000

6000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

30000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

7000

20000

20000

20000

20000

20000

6000

20000

20000

20000

20000

20000

20000

20000

20000

20000

20000

7000

20000

20000

20000

20000

20000

7000

20000

20000

80000

80000

4000

4000

3000

20000

20000

20000

20000

20000

3000

6000

30000

30000

6000

1000

Financial Statement Version for Baseline US: 0010

based on chart of accounts 0010

open group items to show assigned accounts

FS Item Lg 1 Text Lg 1 (language 1) Lg 2

7 EN A S S E T S EN

8 EN Cash & Cash Equivalents EN

17 EN Petty Cash EN

18 EN Bank Accounts EN

9 EN Accounts Receivable EN

19 EN Trade Receivables - Domestic EN

20 EN Trade Receivables - Foreign EN

21 EN Intercompany Receivables EN

22 EN Allowance for Bad Debt EN

23 EN Other Receivables EN

10 EN Inventories EN

24 EN Raw Materials EN

25 EN Work in Progress EN

26 EN Semi-Finished Goods EN

27 EN Finished Goods EN

28 EN Other Inventory EN

11 EN Other Current Assets EN

29 EN Short Term Loan Receivables EN

30 EN Others EN

12 EN Prepaid Expenses EN

31 EN Prepaid Inventory EN

32 EN Other Prepaid Expenses EN

13 EN Property, Plant, and Equipment EN

14 EN Less: Accumulated Depreciation EN

15 EN Investments EN

16 EN Other Long Term Assets EN

33 EN Long Term Loan Receivables EN

34 EN Other Long Term Receivables EN

35 EN Intangible Assets EN

36 EN Less: Amortization of Intangible Assets EN

6 EN Liabilities and Equity EN

37 EN Current Liabilities EN

40 EN Trade Payables - Domestic EN

41 EN Trade Payables - Foreign EN

42 EN Intercompany Payables EN

43 EN Other Payables EN

44 EN Payroll and Benefits Payables EN

45 EN Tax Payables EN

46 EN Other Current Liabilities EN

38 EN Non-Current Liabilities EN




50 EN Payroll Taxes EN


52 EN Other Long Term Liabilities EN

39 EN Shareholder's Equity EN

53 EN Common Stock EN

54 EN Capital In Excess of Par EN

55 EN Retained Earnings EN

56 EN Profit and Loss in Current Year EN

5 EN Calculated Profit Net result: profit EN

4 EN Calculated Loss Net result: loss EN

59 EN Data Migration Accounts EN

57 EN Profit and Loss Statement EN

58 EN P&L Result EN

2 EN P+L result EN

3 EN Not assigned EN

1 EN Fin. Statement Notes EN

Text Lg 2 (language 2) Level 1 Level 2 Level 3 Level 4 Level 5

A S S E T S 7

Cash & Cash Equivalents 8

Petty Cash 17

Bank Accounts 18

Accounts Receivable 9

Trade Receivables - Domestic 19

Trade Receivables - Foreign 20

Intercompany Receivables 21

Allowance for Bad Debt 22

Other Receivables 23

Inventories 10

Raw Materials 24

Work in Progress 25

Semi-Finished Goods 26

Finished Goods 27

Other Inventory 28

Other Current Assets 11

Short Term Loan Receivables 29

Others 30

Prepaid Expenses 12

Prepaid Inventory 31

Other Prepaid Expenses 32

Property, Plant, and Equipment 13

Less: Accumulated Depreciation 14

Investments 15

Other Long Term Assets 16

Long Term Loan Receivables 33

Other Long Term Receivables 34

Intangible Assets 35

Less: Amortization of Intangible Assets 36

Liabilities and Equity 6


Trade Payables - Domestic 40

Trade Payables - Foreign 41

Intercompany Payables 42

Other Payables 43

Payroll and Benefits Payables 44

Tax Payables 45

Other Current Liabilities 46

Non-Current Liabilities 38




Payroll Taxes 50

Tax Payables 51

Other Long Term Liabilities 52

Shareholder's Equity 39

Common Stock 53

Capital In Excess of Par 54

Retained Earnings 55

Profit and Loss in Current Year 56

Calculated Profit Net result: profit 5

Calculated Loss Net result: loss 4

Data Migration Accounts 59

Profit and Loss Statement 57

P&L Result 58

P+L result 2

Not assigned 3

Fin. Statement Notes 1

Level 6Account toAccount

from

Financial Statement Version for Baseline US: 0020

based on chart of accounts 0010

open group items to show assigned accounts

FS Item Lg 1 Text Lg 1 (language 1) Lg 2

7 EN A S S E T S EN

8 EN Cash & Cash Equivalents EN

17 EN Petty Cash EN

18 EN Bank Accounts EN

9 EN Accounts Receivable EN

19 EN Trade Receivables - Domestic EN

20 EN Trade Receivables - Foreign EN

21 EN Intercompany Receivables EN

22 EN Allowance for Bad Debt EN

23 EN Other Receivables EN

10 EN Inventories EN

24 EN Raw Materials EN

25 EN Work in Progress EN

26 EN Semi-Finished Goods EN

27 EN Finished Goods EN

28 EN Other Inventory EN

11 EN Other Current Assets EN

29 EN Short Term Loan Receivables EN

30 EN Others EN

12 EN Prepaid Expenses EN

31 EN Prepaid Inventory EN

32 EN Other Prepaid Expenses EN

13 EN Property, Plant, and Equipment EN

14 EN Less: Accumulated Depreciation EN

15 EN Investments EN

16 EN Other Long Term Assets EN

33 EN Long Term Loan Receivables EN

34 EN Other Long Term Receivables EN

35 EN Intangible Assets EN

36 EN Less: Amortization of Intangible Assets EN

6 EN Liabilities and Equity EN

37 EN Current Liabilities EN




43 EN Other Payables EN

44 EN Payroll and Benefits Payables EN


46 EN Other Current Liabilities EN

38 EN Non-Current Liabilities EN




50 EN Payroll Taxes EN


52 EN Other Long Term Liabilities EN

39 EN Shareholder's Equity EN

53 EN Common Stock EN

54 EN Capital In Excess of Par EN

55 EN Retained Earnings EN

56 EN Profit and Loss in Current Year EN

5 EN Calculated Profit Net result: profit EN

4 EN Calculated Loss Net result: loss EN

59 EN Data Migration Accounts EN

57 EN Profit and Loss Statement EN

71 EN Income Statement EN

58 EN Net Sales EN

60 EN Cost of Sales EN

61 EN Gross Income EN

62 EN Operating Expenses (SG&A) EN

64 EN Other Income & Expense EN

63 EN Operating Income EN

65 EN Net Profit Before Taxes EN

66 EN Taxes EN

67 EN Net Income EN

1 EN No text exists EN



Text Lg 2 (language 2) Level 1 Level 2 Level 3 Level 4 Level 5

A S S E T S 7

Cash & Cash Equivalents 8

Petty Cash 17

Bank Accounts 18

Accounts Receivable 9

Trade Receivables - Domestic 19

Trade Receivables - Foreign 20

Intercompany Receivables 21

Allowance for Bad Debt 22

Other Receivables 23

Inventories 10

Raw Materials 24

Work in Progress 25

Semi-Finished Goods 26

Finished Goods 27

Other Inventory 28

Other Current Assets 11

Short Term Loan Receivables 29

Others 30

Prepaid Expenses 12

Prepaid Inventory 31

Other Prepaid Expenses 32

Property, Plant, and Equipment 13

Less: Accumulated Depreciation 14

Investments 15

Other Long Term Assets 16

Long Term Loan Receivables 33

Other Long Term Receivables 34

Intangible Assets 35

Less: Amortization of Intangible Assets 36






Other Payables 43

Payroll and Benefits Payables 44

Tax Payables 45

Other Current Liabilities 46

Non-Current Liabilities 38




Payroll Taxes 50

Tax Payables 51

Other Long Term Liabilities 52

Shareholder's Equity 39

Common Stock 53

Capital In Excess of Par 54

Retained Earnings 55

Profit and Loss in Current Year 56

Calculated Profit Net result: profit 5

Calculated Loss Net result: loss 4

Data Migration Accounts 59

Profit and Loss Statement 57

Income Statement 71

Net Sales 58

Cost of Sales 60

Gross Income 61

Operating Expenses (SG&A) 62

Other Income & Expense 64

Operating Income 63

Net Profit Before Taxes 65

Taxes 66

Net Income 67

No text exists 1

No text exists 2

No text exists 3

Level 6

Account from/Functional Area

Account to/Functional Area

Financial Statement Version 0020 (US GAAP) Jun-09

Node

Account Level

GL A/C Number/ Functional area Text (English)

A S S E T S

Cash & Cash Equivalents

Petty Cash

111000 Petty Cash

Bank Accounts

113000 Concentration Account - BankBoston

113001 Concentration Account - Wires Out

113002 Concentration Account - Wires In

113003 Concentration Account - ACH Out

113004 Concentration Account - ACH In

113005 Concentration Account - Checks Out

113006 Concentration Account - Checks In

113007 Concentration Account - ZBA Transfers

113008 Concentration Account - Other Transfers

113009 Concentration Account - Treasury Transfers

113010 Lockbox Account - BankBoston

113014 Lockbox Account - ACH In

113016 Lockbox Account - Checks In

113017 Lockbox Account - ZBA Transfers

113020 Controlled Disbursement Acct - BankBoston

113023 Controlled Disbursement Acct - ACH Out

113025 Controlled Disbursement Acct - Checks Out

113027 Controlled Disbursement Acct - ZBA Transfers

113030 Payment Card Account - BankBoston

113031 Payment Card Account - Wires Out

113034 Payment Card Account - ACH In

113035 Controlled Disbursement Acct - BankBoston Euro

113060 Controlled Disbursement Acct - BankCalifornia

114000 Concentration Account - BankToronto

114001 Concentration Account - Wires Out CA


Node

Account Level


114002 Concentration Account - Wires In CA

114003 Concentration Account - ACH Out CA

114004 Concentration Account - ACH In CA

114005 Concentration Account - Checks Out CA

114006 Concentration Account - Checks In CA

114007 Concentration Account - ZBA Transfers CA

114008 Concentration Account - Other Transfers CA

114009 Concentration Account - Treasury Transfers CA

114020 Controlled Disbursement Acct - BankToronto

114023 Controlled Disbursement Acct - ACH Out CA

114025 Controlled Disbursement Acct - Checks Out CA

114027 Controlled Disbursement Acct - ZBA Transfers CA

114030 Payment Card Account - BankToronto

114031 Payment Card Account - Wires Out CA

114034 Payment Card Account - ACH In CA

Accounts Receivable

Trade Receivables - Domestic

121000 Trade Receivables - Domestic

121020 Trade Receivables - Adjustments Domestic

121100 Down Payments (and Requests) - Vendors

121200 Customer receivables- Foreign

Trade Receivables - Foreign

Intercompany Receivables

123000 Trade Receivables - Intercompany

Allowance for Bad Debt

124000 Allowance for Doubtful Accounts

Other Receivables

125000 Interest Receivable

125100 Payroll - EE Claims Clearing

125300 Accounts Receivable - Payment Cards

125320 Accounts Receivable – Unbilled


Node

Account Level


125310 Accounts Receivable - Lockbox Unapplied Cash

125500 Accrued Revenue

125510 Deferred Revenue – Licenses

125515 Deferred Revenue - Support/Maintenance

125517 Deferred Revenue - Education / Consulting

Inventories

Raw Materials

130000 Inventory Adjustment

131000 Inventory - Raw Material

131010 Inventory - Initial Entry of Raw Material Balances

Work in Progress

132000 Inventory - Work In Progress

Semi-Finished Goods

133000 Inventory - Semi Finished Goods

133010 Inventory - Initial Entry of Semi Finished Balances

Finished Goods

134000 Inventory - Finished Goods

134010 Inventory - Initial Entry of Finished Prd Balances

Other Inventory

135010 Inventory - Miscellaneous Materials

135030 Inventory - Packaging Materials

135075 Inventory - Trading Goods

135076 Inventory - Initial Entry of Trading Good Balances

135510 Inventory - Initial Entry of Stock Balances

Other Current Assets

Short Term Loan Receivables

141020 Loans Other - short term

141070 Loans to Staff

Others

142100 Accruals and Deferred Income

Prepaid Expenses


Node

Account Level


Prepaid Inventory

151000 Prepayments - Inventory

Other Prepaid Expenses

152070 Prepayments - Other

152100 Prepayments - Travel Expense Clearing

Property, Plant, and Equipment

160000 Land & Land Improvements

160010 Buildings

160020 Machinery & Equipment

160030 Leasehold Improvements

160040 Motor Vehicles

160050 Office Equipment

160060 Furniture

160070 Computer Hardware

160080 Computer Software

160090 Assets under Construction

160095 Down Payment - Acquisition

160100 Down Payment - Clearing

160110 Asset Clearing

160200 Low Value Assets

Less: Accumulated Depreciation

170000 Accumulated Depreciation - Land Improvements

170010 Accumulated Depreciation - Buildings

170020 Accumulated Depreciation - Machinery & Equipment

170030 Accumulated Depreciation - Leasehold Improvements

170040 Accumulated Depreciation - Motor Vehicles

170050 Accumulated Depreciation - Office Equipment

170060 Accumulated Depreciation - Furniture

170070 Accumulated Depreciation - Computer Hardware

170080 Accumulated Depreciation - Computer Software

170200 Accumulated Depreciation - Low Value Assets


Node

Account Level


Investments

180000 Common Stock - Investment Subsidiary

Other Long Term Assets

Long Term Loan Receivables

191100 Loans Other - long term

Other Long Term Receivables

Intangible Assets

193300 Goodwill

Less: Amortization of Intangible Assets

194300 Amortization - Goodwill

2000000 L I A B I L I T I E S & E Q U I T Y

Current Liabilities

Trade Payables - Domestic

211000 Trade Payables - Domestics

211010 Sales Tax Payable

211020 Trade Payables - Adjustments Domestic

211050 Travel expenses payable

211100 Gds Rcvd / Inv Rcvd - Consignment / Pipeline

211200 Goods Received / Invoice Received

214010 Down Payments (and Requests) - Customers

Trade Payables - Foreign

212000 Trade payables Foreign

Intercompany Payables

213000 Trade Payables - Intercompany

213500 Clearing Invoice Reduction

Other Payables

Payroll and Benefits Payables

215010 Accrued Net Payroll

215020 Payroll Taxes

215030 Payroll - Social Security


Node

Account Level


215050 Payroll - EE 401K Contribution

215080 Payroll - Garnishment

215120 Payroll - EE Benefit

215160 Payroll - ER Benefit

215170 Other Personnel Costs

215990 HR Month End Accruals

299999 Payroll Clearing

Tax Payables

216000 Reserve for Deferred Taxes

216030 Withholding Tax

216100 Sales Tax Accrued (AR) - State

216110 Sales Tax Accrued (AR) - County

216120 Sales Tax Accrued (AR) - City

216130 Sales Tax Accrued (AR) - Others

216200 Use Tax Accrued (AP) - State

216210 Use Tax Accrued (AP) - County

216220 Use Tax Accrued (AP) - City

216230 Use Tax Accrued (AP) - Others

216300 US Sales Tax (External Postings)

216400 CDN GST Payable / Re

216401 CDN S/A GST Payable

216410 CDN PST Recoverable

216411 CDN S/A PST Payable

216420 CDN HST Payable / Re

216421 CDN S/A HST Payable

Other Current Liabilities

217000 Special Reserves

217100 Amortization - Prepayments

217200 Other Liabilities

217300 Freight Clearing Account

217400 Customs Duty Clearing Account


Node

Account Level


217500 Clearing Vendor Discounts - Net Method

217700 Accrued Volume Rebate

217800 Freight Provision - SD (Consumer Product)

217900 Disposite Reserve SD (Consumer Product)

Non-Current Liabilities




294001 Intercompany Receivable / Payable - BP01

294002 Intercompany Receivable / Payable - BP0X

295001 Zero Balance Clearing Account

Payroll Taxes

Tax Payables

Other Long Term Liabilities

226000 Other Liabilities - long term

269000 Functional Area Clearing

Shareholder's Equity

Common Stock

310000 Common Stock - At Par Value

Capital In Excess of Par

320000 Capital in Excess of Par Value

Retained Earnings

330000 Retained Earnings

Profit and Loss in Current Year

Data Migration Accounts





399999 Data Migration Account

3000000 PROFIT AND LOSS STATEMENT


Node

Account Level


Income Statement

Net Sales

YB10 Sales Revenue

YB15 Sales deduction

Cost of Sales

YB20 Production

GROSS INCOME

Operating Expenses (SG&A)

YB30 Sales and distribution

YB35 Marketing

YB40 Administration

YB50 Research & Development

Other Income & Expenses

YB70 Other Revenue

YB75 Other Expenses

YB95 Other P&L accounts

YB99 Dummy Functional Area

OPERATING INCOME

NET PROFIT BEFORE TAXES

Taxes

YB90 Taxes from income and revenue

YB98 Other taxes

NET INCOME

G/L Acct Long Text Functional Area

410000 Sales Revenue YB10

410004 Sales revenue with cost element YB10

410005 Sales Revenue – Maintenance/Support YB10

410006 Sales Revenue – License – Domestic YB10

410007 Sales Revenue – Education/Consulting – Domestic YB10

410010 Sales Revenue - Services YB10

410015 Sales Revenue - Intercompany YB10

410020 Accrued Revenue - Adjustment YB10

410030 Fee Deviation KKS (Service Provmer Product) YB10

410040 Fee Deviation manually (Service Provider) YB10

410050 Revenue Premiums (Service Provider) YB10

410060 Revenue third Party (Service Provider) YB10

410070 Revenue Expenses (Service Provider) YB10

440000 Over/Underpayments and Unallowed Deductions YB15

440020 Sales Discounts YB15

440025 Software Maintenance/Support Discounts YB15

440026 Software License Discounts YB15

440027 Software Education/Consulting Discounts YB15

440030 Customer Sales Deduction (Consumer Product) YB15

440040 Sales Deduction - Material (Consumer Product) YB15

440050 Free Goods, Discount in kind YB15

700800 Customer Discounts YB15

440010 Sales Rebates YB20

500000 Cost of Goods Sold (without Cost Element) YB20

510010 Consumption - Semi Finished Goods YB20

510020 Consumption - Finished Goods YB20

510085 Consumption - Subcontracting YB20

520000 Gain/Loss Material Revaluation YB20

520010 Gain/Loss Inventory Variance YB20

520020 Gain/Loss Inventory Transfer YB20

520040 Gain/Loss Consumption for Quality Control YB20

520050 Inventory Change - Work in Progress YB20

520060 Inventory Change - Scrapped Material YB20

520070 Inventory Change - Finished Goods YB20

520076 Inventory Change - Receipt w/o Prod Order YB20

520100 Production Order - Settlement Standard YB20

520110 Production Order - Settlement Variance YB20

520111 Capitalization -Order settlement YB20

520120 Production Cost Center Variances YB20

520130 Cost Object Hierarchy - Settlement Variances YB20

530000 Gain/Loss Price Variances YB20

530030 Gain/Loss Small Price Difference - Invoice Receipt YB20

530050 Gain/Loss Production Variance YB20

654000 Freight YB20

700210 Discount Received YB20

615000 Sales Commissions YB30

700130 Disposal/Sale Fixed Assets Proceeds YB70

700600 Interest Income YB70

700610 Interest Income - Subsidiaries YB70

700000 Bank Charges YB75

700100 Interest Expense YB75

700110 Interest Expense-Subsidiaries YB75

700400 Gain/Loss Realized Foreign Currency Revaluation YB75

750020 Corporate Income Tax Expense YB90

750030 Deferred Tax YB90

701000 Extraordinary Expenses / Income YB95

710100 Settlement of asset under construction to CO Obj YB95

500005 Cost of Goods Sold Product w/0 CE

500010 Cost of Goods Sold (Third Party)

510000 Consumption - Raw Materials

510005 Consumption - Packaging Material

510006 Consumption - Repair Material

510050 Consumption - External Procurement Costs

510060 Consumption - Miscellaneous Inventory

510080 Consumption - Trading Goods

510090 Scrap to COPA

520055 Inventory Change - Reserve

520075 Inventory Change - Receipt without Order

520085 Inventory Change - Subcontracting

530060 Gain/Loss Production Cost Center Variance

610010 Fee third party with hours (Service Provider)

610020 Third party material (Service Proce Provider)

610030 Travel Expenses - Hotel and Accommodation

610040 Travel Expenses - Meals

610060 Travel Expenses - Entertainment

610070 Travel Expenses - Airfare, Rail, Mileage

610080 Travel Expenses - Miscellaneous

610100 Payroll - Other Personnel Expenses

610200 Payroll - Bonus

610210 Payroll - Overtime

610220 Payroll - Vacation Pay

610230 Payroll - Absence (Sickness)

610510 Payroll Expense - Absences (Other)

610600 Payroll Expense - Pension and 401K Contributions

610610 Payroll - Benefits

611000 Payroll Expense - Salaries

611030 Payroll Expense - Direct Labor Cost

612000 Payroll Expense - Tax

620000 Bad Debt Expense

630000 Machine and Equipment Maintenance

630005 Quality Control Consumption Ext. Prod. w/ Act Type

630010 Electricity

630020 Water

630030 Other Maintenance

630040 Insurance

630050 Office/Building Rent

630060 Telephone

640000 Depreciation Expense - Land Improvements

640010 Depreciation Expense - Buildings

640020 Depreciation Expense - Machinery & Equipment

640030 Depreciation Expense - Leasehold Improvements

640040 Depreciation Expense - Motor Vehicles

640050 Depreciation Expense - Office Equipment

640060 Depreciation Expense - Furniture

640070 Depreciation Expense - Computer Hardware

640080 Depreciation Expense - Computer Software

640200 Depreciation Expense - Low Value Assets

640430 Amortization Expense - Goodwill

650000 Postage

650005 Non Production - Material Consumption

650010 Purchased Services

650020 Advertising and Sales Costs

650085 Subcontracting Services

650500 Free of Charge Delivery

651000 Office Supplies

652000 Computer Software Supplies

653000 Legal and Audit Services

655000 Scrapping of Stranger Certifications

660000 Other Expenses

660005 SW Media Documentation

690000 CO-FI Reconciliation Account

700050 Rebates

700420 Gain/Loss Unrealized Foreign Currency Revaluation

900010 Activated Carried Forward Losses

900020 Deferred Carried Forward Losses

Functional Area txt Note: HTS mean High_Tech-Software industry Solution

Sales Revenue

Sales Revenue

Sales Revenue Functional Area assigned in HTS



Sales Revenue

Sales Revenue

Sales Revenue

Sales Revenue

Sales Revenue

Sales Revenue

Sales Revenue

Sales Revenue

Sales Deduction

Sales Deduction

Sales Deduction Functional Area assigned in HTS



Sales Deduction

Sales Deduction

Sales Deduction

Sales Deduction

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Production

Sales and distribution

Other revenue

Other revenue

Other revenue

Other Expenses

Other Expenses

Other Expenses

Other Expenses

Taxes from Income and rev

Taxes from Income and rev

Other P&L account

Other P&L account

Note: HTS mean High_Tech-Software industry Solution

Financial Statement Version 0020 (US GAAP) Mar-08

Node

Account Level

GL A/C Number Text (English) Functional Area Text (English)

A S S E T S

Cash & Cash Equivalents

Petty Cash

111000 Petty Cash

Bank Accounts

113000 Concentration Account - BankBoston

113001 Concentration Account - Wires Out

113002 Concentration Account - Wires In

113003 Concentration Account - ACH Out

113004 Concentration Account - ACH In

113005 Concentration Account - Checks Out

113006 Concentration Account - Checks In

113007 Concentration Account - ZBA Transfers

113008 Concentration Account - Other Transfers

113009 Concentration Account - Treasury Transfers

113010 Lockbox Account - BankBoston

113014 Lockbox Account - ACH In

113016 Lockbox Account - Checks In

113017 Lockbox Account - ZBA Transfers

113020 Controlled Disbursement Acct - BankBoston

113023 Controlled Disbursement Acct - ACH Out

113025 Controlled Disbursement Acct - Checks Out

113027 Controlled Disbursement Acct - ZBA Transfers

113030 Payment Card Account - BankBoston

113031 Payment Card Account - Wires Out

113034 Payment Card Account - ACH In

113035 Controlled Disbursement Acct - BankBoston Euro

113060 Controlled Disbursement Acct - BankCalifornia

114000 Concentration Account - BankToronto

114001 Concentration Account - Wires Out CA


Node

Account Level


114002 Concentration Account - Wires In CA

114003 Concentration Account - ACH Out CA

114004 Concentration Account - ACH In CA

114005 Concentration Account - Checks Out CA

114006 Concentration Account - Checks In CA

114007 Concentration Account - ZBA Transfers CA

114008 Concentration Account - Other Transfers CA

114009 Concentration Account - Treasury Transfers CA

114020 Controlled Disbursement Acct - BankToronto

114023 Controlled Disbursement Acct - ACH Out CA

114025 Controlled Disbursement Acct - Checks Out CA

114027 Controlled Disbursement Acct - ZBA Transfers CA

114030 Payment Card Account - BankToronto

114031 Payment Card Account - Wires Out CA

114034 Payment Card Account - ACH In CA

Accounts Receivable

Trade Receivables - Domestic

121000 Trade Receivables - Domestic

121020 Trade Receivables - Adjustments Domestic

121100 Down Payments (and Requests) - Vendors

121200 Customer receivables- Foreign

Trade Receivables - Foreign

Intercompany Receivables

123000 Trade Receivables - Intercompany

Allowance for Bad Debt

124000 Allowance for Doubtful Accounts

Other Receivables

125000 Interest Receivable

125100 Payroll - EE Claims Clearing

125300 Accounts Receivable - Payment Cards

125310 Accounts Receivable - Lockbox Unapplied Cash


Node

Account Level


125320 Accounts Receivable – Unbilled

125500 Accrued Revenue

125510 Deferred Revenue – Licenses

125515 Deferred Revenue - Support/Maintenance

125517 Deferred Revenue - Education / Consulting

Inventories

Raw Materials

130000 Inventory Adjustment

131000 Inventory - Raw Material


Work in Progress

132000 Inventory - Work In Progress

Semi-Finished Goods

133000 Inventory - Semi Finished Goods


Finished Goods

134000 Inventory - Finished Goods


Other Inventory

135010 Inventory - Miscellaneous Materials

135030 Inventory - Packaging Materials

135075 Inventory - Trading Goods


135510 Inventory - Initial Entry of Stock Balances

Other Current Assets

Short Term Loan Receivables

141020 Loans Other - short term

141070 Loans to Staff

Others

142100 Accruals and Deferred Income

Prepaid Expenses


Node

Account Level


Prepaid Inventory

151000 Prepayments - Inventory

Other Prepaid Expenses

152070 Prepayments - Other

152100 Prepayments - Travel Expense Clearing

Property, Plant, and Equipment

160000 Land & Land Improvements

160010 Buildings

160020 Machinery & Equipment

160030 Leasehold Improvements

160040 Motor Vehicles

160050 Office Equipment

160060 Furniture

160070 Computer Hardware

160080 Computer Software

160090 Assets under Construction

160095 Down Payment - Acquisition

160100 Down Payment - Clearing

160110 Asset Clearing

160200 Low Value Assets

Less: Accumulated Depreciation

170000 Accumulated Depreciation - Land Improvements

170010 Accumulated Depreciation - Buildings

170020 Accumulated Depreciation - Machinery & Equipment

170030 Accumulated Depreciation - Leasehold Improvements

170040 Accumulated Depreciation - Motor Vehicles

170050 Accumulated Depreciation - Office Equipment

170060 Accumulated Depreciation - Furniture

170070 Accumulated Depreciation - Computer Hardware

170080 Accumulated Depreciation - Computer Software

170200 Accumulated Depreciation - Low Value Assets


Node

Account Level


Investments

180000 Common Stock - Investment Subsidiary

Other Long Term Assets

Long Term Loan Receivables

191100 Loans Other - long term

Other Long Term Receivables

Intangible Assets

193300 Goodwill

Less: Amortization of Intangible Assets

194300 Amortization - Goodwill

2000000 L I A B I L I T I E S & E Q U I T Y

Current Liabilities


211000 Trade Payables - Domestics

211010 Sales Tax Payable

211020 Trade Payables - Adjustments Domestic

211050 Travel expenses payable

211100 Gds Rcvd / Inv Rcvd - Consignment / Pipeline

211200 Goods Received / Invoice Received

214010 Down Payments (and Requests) - Customers


212000 Trade payables Foreign


213000 Trade Payables - Intercompany

213500 Clearing Invoice Reduction

Other Payables

Payroll and Benefits Payables

215010 Accrued Net Payroll

215020 Payroll Taxes

215030 Payroll - Social Security


Node

Account Level


215050 Payroll - EE 401K Contribution

215080 Payroll - Garnishment

215120 Payroll - EE Benefit

215160 Payroll - ER Benefit

215170 Other Personnel Costs

215990 HR Month End Accruals

299999 Payroll Clearing

Tax Payables

216000 Reserve for Deferred Taxes

216030 Withholding Tax

216100 Sales Tax Accrued (AR) - State

216110 Sales Tax Accrued (AR) - County

216120 Sales Tax Accrued (AR) - City

216130 Sales Tax Accrued (AR) - Others

216200 Use Tax Accrued (AP) - State

216210 Use Tax Accrued (AP) - County

216220 Use Tax Accrued (AP) - City

216230 Use Tax Accrued (AP) - Others

216300 US Sales Tax (External Postings)

216400 CDN GST Payable / Recoverable

216401 CDN S/A GST Payable

216410 CDN PST Recoverable

216411 CDN S/A PST Payable

216420 CDN HST Payable / Recoverable

216421 CDN S/A HST Payable

Other Current Liabilities

217000 Special Reserves

217100 Amortization - Prepayments

217200 Other Liabilities

217300 Freight Clearing Account

217400 Customs Duty Clearing Account


Node

Account Level


217500 Clearing Vendor Discounts - Net Method

217700 Accrued Volume Rebate

217800 Freight Provision - SD (Consumer Product)

217900 Disposite Reserve SD (Consumer Product)

Non-Current Liabilities




294001 Intercompany Receivable / Payable - BP01

294002 Intercompany Receivable / Payable - BP0X

295001 Zero Balance Clearing Account

Payroll Taxes

Tax Payables

Other Long Term Liabilities

226000 Other Liabilities - long term

269000 Functional Area Clearing

Shareholder's Equity

Common Stock

310000 Common Stock - At Par Value

Capital In Excess of Par

320000 Capital in Excess of Par Value

Retained Earnings

330000 Retained Earnings

Profit and Loss in Current Year

Data Migration Accounts





399999 Data Migration Account

3000000 PROFIT AND LOSS STATEMENT


Node

Account Level


Income Statement

Net Sales

410000 Sales Revenue YB10 Sales Revenue

410004 Sales revenue with cost element YB10 Sales Revenue

410005 Sales Revenue – Maintenance/Support YB10 Sales Revenue

410006 Sales Revenue – License – Domestic YB10 Sales Revenue

410007 Sales Revenue – Education/Consulting – Domestic YB10 Sales Revenue

410010 Sales Revenue - Services YB10 Sales Revenue

410015 Sales Revenue - Intercompany YB10 Sales Revenue

410020 Accrued Revenue - Adjustment YB10 Sales Revenue

410030 Fee Deviation KKS (Service Provmer Product) YB10 Sales Revenue

410040 Fee Deviation manually (Service Provider) YB10 Sales Revenue

410050 Revenue Premiums (Service Provider) YB10 Sales Revenue

410060 Revenue third Party (Service Provider) YB10 Sales Revenue

410070 Revenue Expenses (Service Provider) YB10 Sales Revenue

440000 Over/Underpayments and Unallowed Deductions YB15 Sales Deduction

440020 Sales Discounts YB15 Sales Deduction

440025 Software Maintenance/Support Discounts YB15 Sales Deduction

440026 Software License Discounts YB15 Sales Deduction

440027 Software Education/Consulting Discounts YB15 Sales Deduction

440030 Customer Sales Deduction (Consumer Product) YB15 Sales Deduction

440040 Sales Deduction - Material (Consumer Product) YB15 Sales Deduction

440050 Free Goods, Discount in kind YB15 Sales Deduction

700800 Customer Discounts YB15 Sales Deduction

Cost of Sales

440010 Sales Rebates YB20 Production

500000 Cost of Goods Sold (without Cost Element) YB20 Production

510010 Consumption - Semi Finished Goods YB20 Production

510020 Consumption - Finished Goods YB20 Production

510085 Consumption - Subcontracting YB20 Production

520000 Gain/Loss Material Revaluation YB20 Production


Node

Account Level


520010 Gain/Loss Inventory Variance YB20 Production

520020 Gain/Loss Inventory Transfer YB20 Production

520040 Gain/Loss Consumption for Quality Control YB20 Production

520050 Inventory Change - Work in Progress YB20 Production

520060 Inventory Change - Scrapped Material YB20 Production

520070 Inventory Change - Finished Goods YB20 Production


520076 Inventory Change - Receipt w/o Prod Order YB20 Production

520100 Production Order - Settlement Standard YB20 Production

520110 Production Order - Settlement Variance YB20 Production

520111 Capitalization -Order settlement YB20 Production

520120 Production Cost Center Variances YB20 Production

520130 Cost Object Hierarchy - Settlement Variances YB20 Production

530000 Gain/Loss Price Variances YB20 Production

530030 Gain/Loss Small Price Difference - Invoice Receipt YB20 Production

530050 Gain/Loss Production Variance YB20 Production

654000 Freight YB20 Production

700210 Discount Received YB20 Production












GROSS INCOME



Node

Account Level


615000 Sales Commissions YB30 Sales and distribution























630010 Electricity

630020 Water


630040 Insurance


630060 Telephone



Node

Account Level












650000 Postage













700050 Rebates


700130 Disposal/Sale Fixed Assets Proceeds YB70 Other revenue

700600 Interest Income YB70 Other revenue

700610 Interest Income - Subsidiaries YB70 Other revenue

700000 Bank Charges YB75 Other Expenses

700100 Interest Expense YB75 Other Expenses

700110 Interest Expense-Subsidiaries YB75 Other Expenses


Node

Account Level


700400 Gain/Loss Realized Foreign Currency Revaluation YB75 Other Expenses

701000 Extraordinary Expenses / Income YB95 Other P&L account

710100 Settlement of asset under construction to CO Obj YB95 Other P&L account




OPERATING INCOME

NET PROFIT BEFORE TAXES

Taxes

750020 Corporate Income Tax Expense YB90 Taxes from Income and rev

750030 Deferred Tax YB90 Taxes from Income and rev

NET INCOME

G/L Acct Long Text Functional Area

410000 Sales Revenue YB10

410004 Sales revenue with cost element YB10

410005 Sales Revenue – Maintenance/Support YB10

410006 Sales Revenue – License – Domestic YB10

410007 Sales Revenue – Education/Consulting – Domestic YB10

410010 Sales Revenue - Services YB10

410015 Sales Revenue - Intercompany YB10

410020 Accrued Revenue - Adjustment YB10

410030 Fee Deviation KKS (Service Provmer Product) YB10

410040 Fee Deviation manually (Service Provider) YB10

410050 Revenue Premiums (Service Provider) YB10

410060 Revenue third Party (Service Provider) YB10

410070 Revenue Expenses (Service Provider) YB10

440000 Over/Underpayments and Unallowed Deductions YB15

440020 Sales Discounts YB15

440025 Software Maintenance/Support Discounts YB15

440026 Software License Discounts YB15

440027 Software Education/Consulting Discounts YB15

440030 Customer Sales Deduction (Consumer Product) YB15

440040 Sales Deduction - Material (Consumer Product) YB15

440050 Free Goods, Discount in kind YB15

700800 Customer Discounts YB15

440010 Sales Rebates YB20

500000 Cost of Goods Sold (without Cost Element) YB20

510010 Consumption - Semi Finished Goods YB20

510020 Consumption - Finished Goods YB20

510085 Consumption - Subcontracting YB20

520000 Gain/Loss Material Revaluation YB20

520010 Gain/Loss Inventory Variance YB20

520020 Gain/Loss Inventory Transfer YB20

520040 Gain/Loss Consumption for Quality Control YB20

520050 Inventory Change - Work in Progress YB20

520060 Inventory Change - Scrapped Material YB20

520070 Inventory Change - Finished Goods YB20


520076 Inventory Change - Receipt w/o Prod Order YB20

520100 Production Order - Settlement Standard YB20

520110 Production Order - Settlement Variance YB20

520111 Capitalization -Order settlement YB20

520120 Production Cost Center Variances YB20

520130 Cost Object Hierarchy - Settlement Variances YB20

530000 Gain/Loss Price Variances YB20

530030 Gain/Loss Small Price Difference - Invoice Receipt YB20

530050 Gain/Loss Production Variance YB20

654000 Freight YB20

700210 Discount Received YB20

615000 Sales Commissions YB30

700130 Disposal/Sale Fixed Assets Proceeds YB70

700600 Interest Income YB70

700610 Interest Income - Subsidiaries YB70

700000 Bank Charges YB75

700100 Interest Expense YB75

700110 Interest Expense-Subsidiaries YB75

700400 Gain/Loss Realized Foreign Currency Revaluation YB75

750020 Corporate Income Tax Expense YB90

750030 Deferred Tax YB90

701000 Extraordinary Expenses / Income YB95

710100 Settlement of asset under construction to CO Obj YB95


































630010 Electricity

630020 Water


630040 Insurance


630060 Telephone












650000 Postage













700050 Rebates


Functional Area txt FSV position

Sales Revenue Net sales













Sales Deduction Net sales









Production Cost of sales
























Sales and distribution Operating Expenses (SG&A)

Other revenue Other Income & Expenses



Other Expenses Other Income & Expenses




Taxes from Income and rev Taxes

Taxes from Income and rev Taxes

Other P&L account Other Income & Expenses

Other P&L account Other Income & Expenses

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales

Cost of sales























































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