1799 Demo Financial Statement Version US

ASSETS Assets

Cash & Cash Equivalents

Petty Cash

YCOA0010010000 - 0010010000 X X Petty Cash

YCOA0010020000 - 0010020000 X X Petty Cash Journal - postings automatic only
Bank Accounts

YCOA0011001000 - 0011001000 X X Main Bank Account (Cash/B)

YCOA0011001010 - 0011001010 X X Cash Payment (Cash/S)
YCOA0011001020 - 0011001020 X X Bank Transfer (Domestic/SEPA/Foreign) (Cash/S)
YCOA0011001030 - 0011001030 X X Other Interim Transfers (Cash/S)
YCOA0011001040 - 0011001040 X X Direct Debit (C/S)
YCOA0011001045 - 0011001045 X X Returns (Cash/S)
YCOA0011001050 - 0011001050 X X Checks Out (C/S)
YCOA0011001056 - 0011001056 X X Bank 1 - Supplier Financing Out
YCOA0011001057 - 0011001057 X X Bank VCard Out
YCOA0011001060 - 0011001060 X X Checks In (C/S)
YCOA0011001070 - 0011001070 X X Check Clearing Account (Cash/S)
YCOA0011001080 - 0011001080 X X Cash Receipt (C/S)
YCOA0011001090 - 0011001090 X X Technical Account for Bank Statement (Cash/S)
YCOA0011001091 - 0011001091 X X Account does not exist
YCOA0011001092 - 0011001092 X X Account does not exist
YCOA0011001200 - 0011001200 X X Bank 1 Bank (Lockbox) Account
YCOA0011001400 - 0011001400 X X Account does not exist
YCOA0011001410 - 0011001410 X X Account does not exist
YCOA0011001420 - 0011001420 X X Account does not exist
YCOA0011008000 - 0011008000 X X Digital Payments Acquirer Bank (Cash/B)
YCOA0011008030 - 0011008030 X X Digital Payments Transfer Account (Cash/S)
YCOA0011008070 - 0011008070 X X Digital Payments Acquirer Clrng (Stlmnt) (Cash/S)
YCOA0011999000 - 0011999000 X X Account does not exist
YCOA0011999030 - 0011999030 X X Account does not exist
YCOA0011999070 - 0011999070 X X Account does not exist
Accounts Receivable

Trade Receivables - Domestic

YCOA0012100000 - 0012100000 X X Receivables Domestic
YCOA0012100100 - 0012100100 X X Receivables Domestic - One Time Accounts
YCOA0012101000 - 0012101000 X X Receivables Domestic due > 1 Year
YCOA0012102000 - 0012102000 X X Receivables Domestic Adjustments
YCOA0012102100 - 0012102100 X X Receivables Adjustment (RAR)
YCOA0012110000 - 0012110000 X X Other Down Payments Made Current Assets
YCOA0012110100 - 0012110100 X X Down Payments Made due > 1 Year
YCOA0012111000 - 0012111000 X X Input Tax Clrg-other Down Pyts Made for Curr. Asts
YCOA0012112000 - 0012112000 X X Down Payments made for Inventory
YCOA0012119000 - 0012119000 X X Down Payment Requests Vendors
YCOA0012119200 - 0012119200 X X Adjustment Account Vendor Down Payments
Trade Receivables - Foreign

YCOA0012120000 - 0012120000 X X Receivables Foreign

YCOA0012120100 - 0012120100 X X Receivables Foreign - One Time Accounts
YCOA0012121000 - 0012121000 X X Receivables Foreign due > 1 Year
YCOA0012122000 - 0012122000 X X Receivables Foreign Adjustments

Intercompany Receivables
 YCOA0012300000 - 0012300000 X X Receivables affiliated Companies
YCOA0012301000 - 0012301000 X X Receivables affiliated Companies > 1 Year
YCOA0012302000 - 0012302000 X X Receivables affiliated Companies Adjustments
YCOA0012303000 - 0012303000 X X Receivables vs affil. Companies (no recon acct)
YCOA0012305000 - 0012305000 X X Account does not exist
YCOA0012305100 - 0012305100 X X Account does not exist
Allowance for Bad Debt

YCOA0012400000 - 0012400000 X X Allowance for Doubtful Receivables

YCOA0012401000 - 0012401000 X X Individual Value Adjustments for Receivables
Other Receivables

YCOA0012100200 - 0012100200 X X Account does not exist

YCOA0012401100 - 0012401100 X X Allowance for Doubtful Receivables(Valuation)
YCOA0012402000 - 0012402000 X X Depreciation Receivables from Aff.Companies
YCOA0012410000 - 0012410000 X X Clearing of Granted Warranties to Customers
YCOA0012411000 - 0012411000 X X Guarantees given to Customers
YCOA0012420000 - 0012420000 X X Security Deposit Customers
YCOA0012500000 - 0012500000 X X Interest Receivables
YCOA0012501000 - 0012501000 X X Clearing Interest Receivables
YCOA0012510000 - 0012510000 X X Accounts Receivable - BoE Receivable
YCOA0012530000 - 0012530000 X X Accounts Receivable - Payment Cards
YCOA0012530100 - 0012530100 X X Account does not exist
YCOA0012530110 - 0012530110 X X Account does not exist
YCOA0012530200 - 0012530200 X X Account does not exist
YCOA0012531000 - 0012531000 X X Accounts Receivable - Unapplied Checks
YCOA0012532000 - 0012532000 X X Clrg Cont.Claims-Check/Bill of Exch. Payments
YCOA0012540000 - 0012540000 X X Other Receivables (no recon acct)
YCOA0012540200 - 0012540200 X X Other Receivables Adjustments
YCOA0012541000 - 0012541000 X X Receivables from Tax Authorities (no recon acct)
YCOA0012542000 - 0012542000 X X Receivables from Employees Overpay (no recon acct)
YCOA0012543000 - 0012543000 X X Receivables from Partners (no recon acct)
YCOA0012549000 - 0012549000 X X Depreciation from other Receivables
YCOA0012550000 - 0012550000 X X Unbilled Revenue
YCOA0012590000 - 0012590000 X X Vendors with a Debit Balance
YCOA0012601000 - 0012601000 X X Input Tax (VS1)
YCOA0012602000 - 0012602000 X X Input Tax (VS2)
YCOA0012603000 - 0012603000 X X Input tax (VS3)
YCOA0012604000 - 0012604000 X X Input Tax (VS4)

Inventories
Raw Materials

YCOA0013100000 - 0013100000 X X Inventory - Raw Material

YCOA0013100900 - 0013100900 X X Inventory - Revaluation Raw Material
Work in Progress

YCOA0013200000 - 0013200000 X X Inventory - Work In Progress

YCOA0013210000 - 0013210000 X X WIP
YCOA0013711100 - 0013711100 X X WIP Accrued Revenue
YCOA0013711400 - 0013711400 X X WIP Accrued Revenue - Fixed Price
YCOA0013711900 - 0013711900 X X WIP Unbilled Revenue
YCOA0013715100 - 0013715100 X X Account does not exist
YCOA0013715600 - 0013715600 X X WIP Accrued Revenue On Account Adjustment
YCOA0013781000 - 0013781000 X X Account does not exist
Semi-Finished Goods

YCOA0013300000 - 0013300000 X X Inventory - Semi Finished Goods

YCOA0013300900 - 0013300900 X X Inventory - Revaluation Semi Finished Goods
 Finished Goods
YCOA0013400000 - 0013400000 X X Inventory - Finished Goods
YCOA0013400900 - 0013400900 X X Inventory - Revaluation Finished Goods

Other Inventory
YCOA0013500000 - 0013500000 X X Inventory - Packaging Materials
YCOA0013500900 - 0013500900 X X Inventory - Revaluation Packaging Materials
YCOA0013600000 - 0013600000 X X Inventory - Trading Goods
YCOA0013600900 - 0013600900 X X Inventory - Revaluation Trading Goods
Other Current Assets

Short Term Loan Receivables

YCOA0012010000 - 0012010000 X X Short Term Investments
YCOA0014102000 - 0014102000 X X Loans Other - short term

Others
YCOA0014107000 - 0014107000 X X Loans to Staff
Prepaid Expenses
Prepaid Inventory
Other Prepaid Expenses
YCOA0012561000 - 0012561000 X X Prepaid Expenses
YCOA0015200000 - 0015200000 X X Salary and Wages Advances
"Property, Plant, and Equipment"
YCOA0016000000 - 0016000000 X X Land & Land Improvements
YCOA0016001000 - 0016001000 X X Buildings
YCOA0016002000 - 0016002000 X X Machinery & Equipment
YCOA0016003000 - 0016003000 X X Building Improvements
YCOA0016004000 - 0016004000 X X Motor Vehicles
YCOA0016005000 - 0016005000 X X Office Equipment
YCOA0016006000 - 0016006000 X X Furniture and Fixtures
YCOA0016007000 - 0016007000 X X Computer Hardware and Equipment
YCOA0016008000 - 0016008000 X X Computer Software
YCOA0016009000 - 0016009000 X X Assets under Construction
YCOA0016009100 - 0016009100 X X Account does not exist
YCOA0016010000 - 0016010000 X X Down Payments made on Tangible Assets w/o FI-AA
YCOA0016010500 - 0016010500 X X Input Tax Clearing Tangibles Down Payments made
YCOA0016011000 - 0016011000 X X Account does not exist
YCOA0016012000 - 0016012000 X X Capitalized Down Payments made on Fixed Assets
YCOA0016013000 - 0016013000 X X Clearing capitalized Down Payments on Fixed Assets
YCOA0016014000 - 0016014000 X X Technical Clrng Acct Integrated Asset Acquisition
YCOA0016014100 - 0016014100 X X Clearing Account for Asset Acquisition
YCOA0016014200 - 0016014200 X X Account does not exist
YCOA0016015000 - 0016015000 X X Offsetting Account Revaluation APC
YCOA0016020000 - 0016020000 X X Low Value Assets
Less: Accumulated Depreciation

YCOA0017000000 - 0017000000 X X Accumulated Depreciation - Land Improvements

YCOA0017001000 - 0017001000 X X Accumulated Depreciation - Buildings
YCOA0017002000 - 0017002000 X X Accumulated Depreciation - Machinery & Equipment
YCOA0017003000 - 0017003000 X X Accumulated Depreciation - Building Improvements
YCOA0017004000 - 0017004000 X X Accumulated Depreciation - Motor Vehicles
YCOA0017005000 - 0017005000 X X Accumulated Depreciation - Office Equipment
YCOA0017006000 - 0017006000 X X Accumulated Depreciation - Furniture and Fixtures
YCOA0017007000 - 0017007000 X X Accumulated Depreciation - Computer Hardware
 YCOA0017008000 - 0017008000 X X Accumulated Depreciation - Computer Software
YCOA0017009100 - 0017009100 X X Account does not exist
YCOA0017020000 - 0017020000 X X Accumulated Depreciation - Low Value Assets

Investments
YCOA0018010000 - 0018010000 X X Investment Subsidiaries
YCOA0018020000 - 0018020000 X X Other Long Term Investments

Other Long Term Assets

Long Term Loan Receivables
YCOA0019110000 - 0019110000 X X Loans Other - Long Term
YCOA0019210000 - 0019210000 X X Other Receivables > 1 year
Other Long Term Receivables
YCOA0019310000 - 0019310000 X X Internal Development
Intangible Assets
YCOA0019320000 - 0019320000 X X Intangible Assets
YCOA0019330000 - 0019330000 X X Goodwill
Less: Amortization of Intangible Assets
YCOA0019410000 - 0019410000 X X Accumulated amortization - Internal Development
YCOA0019420000 - 0019420000 X X Accumulated Amortization - Intangible Assets
YCOA0019430000 - 0019430000 X X Accumulated Amortization – Goodwill
Liabilities and Equity Liabilities and Equity
Current Liabilities
Trade Payables - Domestic

YCOA0021100000 - 0021100000 X X Payables Domestic

YCOA0021100100 - 0021100100 X X Payables Domestic - One Time Accounts
YCOA0021100200 - 0021100200 X X Payables Domestic due within 1-5 Years
YCOA0021100300 - 0021100300 X X Payables Domestic due > 5 Years
YCOA0021102000 - 0021102000 X X Payables Domestic Adjustments
YCOA0021105000 - 0021105000 X X Travel Expenses Payable
YCOA0021110000 - 0021110000 X X Goods Received/Invoice Received Consignt/Pipeline
YCOA0021120000 - 0021120000 X X Goods Received/Invoice Received
YCOA0021122000 - 0021122000 X X Goods Received / Invoice Received Adjustment
YCOA0021180000 - 0021180000 X X Customers with a Credit Balance
YCOA0021190000 - 0021190000 X X Down Payments-Customers (sp ind A)
YCOA0021190100 - 0021190100 X X Down Payments received due within 1-5 Years
YCOA0021190200 - 0021190200 X X Down Payments received due > 5 Years
YCOA0021191000 - 0021191000 X X Down Payment Requests-Customers (Sp Ind F)
YCOA0021191100 - 0021191100 X X Contract Liability for Down Payments
YCOA0021191200 - 0021191200 X X Contract Liability for Down Payment Requests
YCOA0021191500 - 0021191500 X X Tax on sls/purch-settlement of Customer Down Pyts
YCOA0021192000 - 0021192000 X X Adjustment account down payments received
Trade Payables - Foreign

YCOA0021121000 - 0021121000 X X GR/IR Sett.transferred (material ledger)

YCOA0021200000 - 0021200000 X X Payables Foreign
YCOA0021200100 - 0021200100 X X Payables Foreign - One Time Accounts
YCOA0021200200 - 0021200200 X X Payables Foreign due within 1-5 years
YCOA0021200300 - 0021200300 X X Payables Foreign due > 5 years
YCOA0021202000 - 0021202000 X X Payables Foreign Adjustments
Intercompany Payables
YCOA0021300000 - 0021300000 X X Payables affiliated Companies
YCOA0021300200 - 0021300200 X X Payables affiliated Companies due 1-5 Years
YCOA0021300300 - 0021300300 X X Payables affiliated Companies due > 5 years
YCOA0021302000 - 0021302000 X X Payables affiliated Companies Adjustments
YCOA0021303000 - 0021303000 X X Payables vs affiliated Companies (no recon acct)
YCOA0021305000 - 0021305000 X X Account does not exist
YCOA0021350000 - 0021350000 X X Clearing Invoice Reduction
Other Payables
YCOA0021311000 - 0021311000 X X Supplier Financing Payable
YCOA0021311010 - 0021311010 X X Accounts Payable - Supplier Financing VCard
YCOA0021450000 - 0021450000 X X Offsett. of Travel Expenses paid by Employer
Payroll and Benefits Payables
YCOA0021501000 - 0021501000 X X Accrued Net Payroll
YCOA0021503000 - 0021503000 X X Payroll - Social Security
YCOA0021505000 - 0021505000 X X Payroll - Savings Plan
YCOA0021508000 - 0021508000 X X Payroll - Garnishment
YCOA0021509000 - 0021509000 X X Payroll - Workers' Compensation Association
YCOA0021512000 - 0021512000 X X Payroll - EE Benefit
YCOA0021516000 - 0021516000 X X Payroll - ER Benefit
YCOA0021517000 - 0021517000 X X Other Personnel Costs
YCOA0021599000 - 0021599000 X X HR Month End Accruals
Payroll Taxes
YCOA0021502000 - 0021502000 X X Payroll Taxes
Tax Payables

YCOA0021600000 - 0021600000 X X Reserve for Deferred Taxes

YCOA0021603000 - 0021603000 X X Withholding Tax
YCOA0021603110 - 0021603110 X X Account does not exist
YCOA0022000000 - 0022000000 X X Output Tax (MWS)
YCOA0022001000 - 0022001000 X X Sales Tax Accrued (MW1) - State
YCOA0022001010 - 0022001010 X X Use Tax Accrued MW1 - State (US)
YCOA0022002000 - 0022002000 X X Sales Tax Accrued (MW2) - County
YCOA0022002010 - 0022002010 X X Use Tax Accrued MW2 - County US
YCOA0022003000 - 0022003000 X X Sales Tax Accrued (MW3) - City
YCOA0022003010 - 0022003010 X X Use Tax Accrued MW3 - City US
YCOA0022004000 - 0022004000 X X Sales Tax Accrued (MW4) - Others
YCOA0022004010 - 0022004010 X X Use Tax Accrued MW4 - Others US
YCOA0022090000 - 0022090000 X X Alterative Tax Payable - UMS
YCOA0024030000 - 0024030000 X X Tax Provisions
Deferred Income

YCOA0012562000 - 0012562000 X X Deferred Income

YCOA0013701400 - 0013701400 X X WIP Deferred Revenue
YCOA0013811100 - 0013811100 X X Deferrals Revenue
YCOA0013815100 - 0013815100 X X Account does not exist
YCOA0013815600 - 0013815600 X X Deferrals Revenue - On Account Adjustment

Other Current Liabilities

YCOA0021710000 - 0021710000 X X Amortization - Prepayments
YCOA0021720000 - 0021720000 X X Other Payables (no recon acct)
YCOA0021720100 - 0021720100 X X Guarantees received from Vendors
YCOA0021720200 - 0021720200 X X Other Payables Adjustments
YCOA0021721000 - 0021721000 X X Reserves for Unrealized Costs
YCOA0021722000 - 0021722000 X X Manual Reserves for Imminent Loss
 YCOA0021723000 - 0021723000 X X Manual Reserves for Anticipated Sales Deductions
YCOA0021724000 - 0021724000 X X Manual Reserves for Unrealized Costs
YCOA0021725000 - 0021725000 X X Account does not exist
YCOA0021730000 - 0021730000 X X Freight Clearing Account (MM)
YCOA0021730020 - 0021730020 X X Account does not exist
YCOA0021735000 - 0021735000 X X Delivery Costs Provision (MM)
YCOA0021735500 - 0021735500 X X Delivery Costs Clearing (MM)
YCOA0021740000 - 0021740000 X X Customs Duty Clearing Account (MM)
YCOA0021745000 - 0021745000 X X Customs Provision (MM)
YCOA0021750000 - 0021750000 X X Clearing Vendor Discounts - Net Method
YCOA0021751000 - 0021751000 X X Clearing - Guarantees Received Vendors
YCOA0021760000 - 0021760000 X X Freight Provision (MM)
YCOA0021770000 - 0021770000 X X Accrued Volume Rebate
YCOA0021771000 - 0021771000 X X Accrued Supplier Rebate
YCOA0021772000 - 0021772000 X X Provision for Sales Commissions
YCOA0021772100 - 0021772100 X X Account does not exist
YCOA0021775000 - 0021775000 X X Account does not exist
YCOA0021780000 - 0021780000 X X Freight Provision SD
YCOA0021790000 - 0021790000 X X Disposite Reserve SD
YCOA0021900000 - 0021900000 X X Payment Request Clearing Account(TRM)
YCOA0024010000 - 0024010000 X X GR/IR: Goods and Services not yet delivered
YCOA0024020000 - 0024020000 X X GR/IR: Goods and Services not yet invoiced
YCOA0024031100 - 0024031100 X X Pension Provision - ledgerspecific
YCOA0024090000 - 0024090000 X X Other Provisions
YCOA0024090100 - 0024090100 X X Account does not exist
YCOA0024098000 - 0024098000 X X Asset Revaluation Reserve - ROU
YCOA0024098600 - 0024098600 X X Other Reserves
YCOA0026900000 - 0026900000 X X Functional Area Clearing
YCOA0026910000 - 0026910000 X X Investment Receivables received
YCOA0026911000 - 0026911000 X X Clearing of Investment receivables received
YCOA0029500100 - 0029500100 X X Document Split Clearing Account
YCOA0029500900 - 0029500900 X X Document Split Clearing Account CO
Non-Current Liabilities
Trade Payables - Domestic

YCOA0029110000 - 0029110000 X X Other Payables due within 1-5 Years

YCOA0029120000 - 0029120000 X X Other Payables due > 5 Years
Trade Payables - Foreign
Intercompany Payables
Other Long Term Liabilities
Shareholder's Equity

Common Stock
YCOA0031000000 - 0031000000 X X Common Stock
YCOA0031100000 - 0031100000 X X Preferred Stock

Capital In Excess of Par

YCOA0032000000 - 0032000000 X X Capital in Excess of Par Value
YCOA0032100000 - 0032100000 X X Paid in Capital from treasury stock
Retained Earnings

YCOA0033000000 - 0033000000 X X Retained Earnings

Profit and Loss in Current Year

Calculated Profit Net result: profit

Calculated Loss Net result: loss
 Data Migration Accounts
YCOA0039911000 - 0039911000 X X Inventory - Initial Entry of Raw Material Balances
YCOA0039912000 - 0039912000 X X Inventory - Initial Entry SF & Finish Gds Balances
YCOA0039913000 - 0039913000 X X Initial FI-AM offset
YCOA0039914000 - 0039914000 X X Initial FI-AR offset
YCOA0039915000 - 0039915000 X X Initial FI-AP offset
YCOA0039916000 - 0039916000 X X Initial other GL offset
YCOA0039917000 - 0039917000 X X Initial other Open Item GL offset
YCOA0054083000 - 0054083000 X X Inventory Change - Cost of own Goods sold w/C.Elem
YCOA0054084000 - 0054084000 X X Inventory Change Cost own Goods sold SO cons. w/CE
YCOA0054093000 - 0054093000 X X Inventory Change - QM cons.own prod. w/ cst elem.
YCOA0054200000 - 0054200000 X X Inventory Change - Work in Progress
YCOA0054300000 - 0054300000 X X Inventory Change - Semi Finished goods
YCOA0054400000 - 0054400000 X X Inventory Change - Finished Goods
YCOA0055100000 - 0055100000 X X Adjustment Plant Activity Production Order
Profit and Loss Statement
Income Statement
Net Income
YB10 - YB10 Sales Revenue
YB15 - YB15 Sales discounts and allow
Cost of Sales
YB18 - YB18 Cost of Goods Sold
YB20 - YB20 Production
YB25 - YB25 Consulting/Services
"Selling, General & Admin (SG&A) Expenses"
YB30 - YB30 Sales and Distribution
YB35 - YB35 Marketing
YB40 - YB40 Administration
YB50 - YB50 Research & Development
Provisions for Doubtful Accounts
YB75 - YB75 Other expenses

Non-Operating Income
YB70 - YB70 Other gains

Interest Income and Interest Expense

YB81 - YB81 Interest & similar gains
YB85 - YB85 Interest & similar costs

Non-Operating Expenses
YB83 - YB83 Amort.curr.Fin.Assets;Sec
Income Before Income Taxes

Income Taxes
YB90 - YB90 Taxes from income and rev
YB98 - YB98 Other Taxes

Earnings on Equity Investments

YB77 - YB77 Gain from investments
 YB79 - YB79 Gain from shares & loans
Income from Continous Operations

Discontinued Operations
Income Before Extraordinary Items
"Extraordinary Items, Net of Income Tax"
YB87 - YB87 Extraordinary gain
YB89 - YB89 Extraordinary expense
YB99 - YB99 Dummy functional area

Net Income
P+L Result P+L result
Not Assigned Not assigned
Statement Notes Fin. Statement Notes

YCOA0051100000 - 0051100000 X X Consumption - Raw Material

YCOA0051500000 - 0051500000 X X Consumption - Packaging Material
YCOA0051600000 - 0051600000 X X Consumption - Trading Goods
YCOA0051950000 - 0051950000 X X Consumption - Subcontracting
YCOA0052001000 - 0052001000 X X Loss Inventory Variance (Raw & Trade)
YCOA0052003000 - 0052003000 X X Loss Inventory Variance (SF & Finish Goods)
YCOA0052011000 - 0052011000 X X Loss Inventory Transfer (Raw & Trade)
YCOA0052023000 - 0052023000 X X Loss Consumption for Quality Control (SF&Fin Gds)
YCOA0052030000 - 0052030000 X X Loss from Revaluation
YCOA0052031000 - 0052031000 X X Loss from Valuation of External Products
YCOA0052033000 - 0052033000 X X Loss from Valuation of own Products
YCOA0052041000 - 0052041000 X X Loss Price Variance (PRD)
YCOA0052042000 - 0052042000 X X Loss Price Differences (PRL)
YCOA0052043000 - 0052043000 X X Loss Price Differences (PRY)
YCOA0052044000 - 0052044000 X X Loss Price Differences - Material Ledger (LKW)
YCOA0052046000 - 0052046000 X X Differences (AVR Price) (PRC)
YCOA0052051000 - 0052051000 X X Loss Consumption of Consign. Mat (Raw & Trade)
YCOA0052080000 - 0052080000 X X Loss from allowed Differences GL Account Clearing
YCOA0052501000 - 0052501000 X X Gain Inventory Variance (Raw & Trade)
YCOA0052503000 - 0052503000 X X Gain Inventory Variance (SF & Finish Goods)
YCOA0052511000 - 0052511000 X X Gain Inventory Transfer (Raw & Trade)
YCOA0052513000 - 0052513000 X X Gain Inventory Transfer (SF & Finish Goods)
YCOA0052530000 - 0052530000 X X Gain from Revaluation
YCOA0052531000 - 0052531000 X X Gain from Valuation of External Products
YCOA0052532000 - 0052532000 X X Gain from Valuation own Products
YCOA0052541000 - 0052541000 X X Gain Price Variance (PRD)
YCOA0052541100 - 0052541100 X X Activity Price Diff. writeoff from WIP (PRA)
YCOA0052541200 - 0052541200 X X Activity Price Diff. writeoff from WIP (PRM)
YCOA0052542000 - 0052542000 X X Gain Price Differences (PRL)
YCOA0052543000 - 0052543000 X X Gain Price Differences (PRY)
YCOA0052544000 - 0052544000 X X Gain Price Differences - Material Ledger (LKW)
YCOA0052545000 - 0052545000 X X Posterior Real Rate Activity Allocation (AUI)
YCOA0052546000 - 0052546000 X X Consumption Valuation (COC)
YCOA0054051000 - 0054051000 X X Inventory Change - Scrap External Products
YCOA0054053000 - 0054053000 X X Inventory Change - Scrap own Products
YCOA0055110000 - 0055110000 X X Secondary Cost external Settlement
YCOA0061002000 - 0061002000 X X 3rd party material
YCOA0061003000 - 0061003000 X X Travel Expenses - Hotel and Accommodation
YCOA0061004000 - 0061004000 X X Travel Expenses - Meals
YCOA0061005000 - 0061005000 X X Travel Expenses - Ground Transportation
YCOA0061006000 - 0061006000 X X Travel Expenses - Entertainment
YCOA0061007000 - 0061007000 X X Travel Expenses - Airfare, Rail, Mileage
YCOA0061008000 - 0061008000 X X Travel Expenses - Miscellaneous
YCOA0061010000 - 0061010000 X X Payroll - Other Personnel Expenses
YCOA0061020000 - 0061020000 X X Payroll - Bonus
YCOA0061021000 - 0061021000 X X Payroll - Overtime Salaries
YCOA0061021100 - 0061021100 X X Payroll - Overtime Wages
YCOA0061022000 - 0061022000 X X Payroll - Vacation Pay Salaries
YCOA0061022100 - 0061022100 X X Payroll - Vacation Pay Wages
YCOA0061051000 - 0061051000 X X Payroll Expense - Downtime Wages
YCOA0061052000 - 0061052000 X X Payroll Expense - Downtime Salaries
YCOA0061060000 - 0061060000 X X Payroll Expense - Pension Contributions
YCOA0061061000 - 0061061000 X X Payroll - Benefits
YCOA0061062000 - 0061062000 X X Workers' Compensation Association Contributions
YCOA0061063000 - 0061063000 X X Dues to Associations
YCOA0061100000 - 0061100000 X X Payroll Expense - Salaries
YCOA0061101000 - 0061101000 X X Payroll Expense - Other salary-related expenses
YCOA0061102000 - 0061102000 X X Payroll Expense - Other wage-related expenses
YCOA0061103000 - 0061103000 X X Payroll Expense - Direct Labor Cost
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YCOA0061200000 - 0061200000 X X Payroll Expense - Tax and Soc Security - Wages
YCOA0061201000 - 0061201000 X X Payroll Expense - Tax and Soc Security - Salaries
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YCOA0062000000 - 0062000000 X X Bad Debt Expense
YCOA0063000000 - 0063000000 X X Machine and Equipment Periodic Service
YCOA0063000500 - 0063000500 X X Qualtiy Control Consumption Ext. Prod. w/ Act Type
YCOA0063001000 - 0063001000 X X Electricity and other Utilities
YCOA0063002000 - 0063002000 X X Water
YCOA0063003000 - 0063003000 X X Other Periodic Service
YCOA0063004000 - 0063004000 X X Insurance
YCOA0063005000 - 0063005000 X X Office/Building Rent
YCOA0063006000 - 0063006000 X X Telephone and other Communication
YCOA0063007000 - 0063007000 X X Fax and Internet
YCOA0063008000 - 0063008000 X X Building Periodic Service
YCOA0063009000 - 0063009000 X X Leasing Expense
YCOA0064000000 - 0064000000 X X Depreciation Expense - Land and Land Improvements
YCOA0064001000 - 0064001000 X X Depreciation Expense - Buildings
YCOA0064002000 - 0064002000 X X Depreciation Expense - Machinery & Equipment
YCOA0064003000 - 0064003000 X X Depreciation Expense - Building Improvement
YCOA0064004000 - 0064004000 X X Depreciation Expense - Motor Vehicles
YCOA0064005000 - 0064005000 X X Depreciation Expense - Office Equipment
YCOA0064006000 - 0064006000 X X Depreciation Expense - Furniture
YCOA0064007000 - 0064007000 X X Depreciation Expense - Computer Hardware
YCOA0064008000 - 0064008000 X X Depreciation Expense - Computer Software
YCOA0064020000 - 0064020000 X X Depreciation Expense - Low Value Assets
YCOA0064021000 - 0064021000 X X Amortization Expense - Intangible Assets
YCOA0064030000 - 0064030000 X X Unplanned Depreciation Expense
YCOA0064040000 - 0064040000 X X Scheduled Deprec Fixed Assets below Asset Value
YCOA0064050000 - 0064050000 X X Estimated Depreciation (CO)
YCOA0064060000 - 0064060000 X X Accrued interest (CO)
YCOA0065000000 - 0065000000 X X Postage and Shipping
YCOA0065000500 - 0065000500 X X Non Production - Material Consumption
YCOA0065001000 - 0065001000 X X Purchased Services
YCOA0065002000 - 0065002000 X X Advertising and Sales Costs
YCOA0065003000 - 0065003000 X X Vehicle Costs
YCOA0065004000 - 0065004000 X X Donations
YCOA0065008000 - 0065008000 X X Purchased Services-Time
YCOA0065008300 - 0065008300 X X Services - General
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YCOA0065008410 - 0065008410 X X Purchased Services - Airfair
YCOA0065008420 - 0065008420 X X Purchased Services - Ground Transportation
YCOA0065008430 - 0065008430 X X Purchased Services - Travel Miscellaneous
YCOA0065008500 - 0065008500 X X Subcontracting Services
YCOA0065008600 - 0065008600 X X Account does not exist
YCOA0065009000 - 0065009000 X X Other Activity Costs
YCOA0065050000 - 0065050000 X X Unplanned Delivery costs
YCOA0065100000 - 0065100000 X X Office Supplies
YCOA0065150000 - 0065150000 X X Computer Supplies
YCOA0065200000 - 0065200000 X X Other Supplies
YCOA0065300000 - 0065300000 X X Legal and Audit Services
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YCOA0065400000 - 0065400000 X X Freight
YCOA0065900000 - 0065900000 X X Loss in the Event of Damage
YCOA0066000000 - 0066000000 X X Other Operating Expenses
YCOA0066888800 - 0066888800 X X ICO Expense Travel
YCOA0066999900 - 0066999900 X X ICO Expense Consultance
YCOA0066999910 - 0066999910 X X Account does not exist
YCOA0066999920 - 0066999920 X X Account does not exist
YCOA0068000000 - 0068000000 X X Purchase Account (Raw)
YCOA0068001000 - 0068001000 X X Purchase account (Packaging)
YCOA0068002000 - 0068002000 X X Purchase account (Trading)
YCOA0068010000 - 0068010000 X X Purchase Account (SF & Finish Goods)
YCOA0068888800 - 0068888800 X X ICO Clearing Account - Travel
YCOA0069999200 - 0069999200 X X Account does not exist
YCOA0092101500 - 0092101500 X X Settl. Rework
YCOA0092101800 - 0092101800 X X Settlement R
YCOA0092105100 - 0092105100 X X Personnel costs
YCOA0092105200 - 0092105200 X X Spare/Service/Ext Material con
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YCOA0092105400 - 0092105400 X X Secondary costs
YCOA0094111000 - 0094111000 X X Overhead Material
YCOA0094112000 - 0094112000 X X Overhead production
YCOA0094113000 - 0094113000 X X Overhead administration
YCOA0094114000 - 0094114000 X X Overhead sales
YCOA0094201000 - 0094201000 X X Buildings & Periodic Service
YCOA0094202000 - 0094202000 X X Assessment Quality costs
YCOA0094220000 - 0094220000 X X Account does not exist
YCOA0094221000 - 0094221000 X X Account does not exist
YCOA0094222000 - 0094222000 X X COPA-Marketing
YCOA0094223000 - 0094223000 X X Account does not exist
YCOA0094224000 - 0094224000 X X COPA -Admin. Overhead
YCOA0094225000 - 0094225000 X X COPA -Sales. Overhead
YCOA0094226000 - 0094226000 X X COPA-Non-Operating Expense
YCOA0094227000 - 0094227000 X X COPA-Non-Operating Income
YCOA0094228000 - 0094228000 X X COPA -Taxes
YCOA0094229000 - 0094229000 X X COPA -cash Discount
YCOA0094229900 - 0094229900 X X Account does not exist
YCOA0094301000 - 0094301000 X X Machine hours 1
YCOA0094302000 - 0094302000 X X Machine hours 2
YCOA0094303000 - 0094303000 X X Setup Production
YCOA0094304000 - 0094304000 X X Water
YCOA0094305000 - 0094305000 X X Industry Effluent
YCOA0094306000 - 0094306000 X X Environmental
YCOA0094307000 - 0094307000 X X Internal Transport
YCOA0094308000 - 0094308000 X X Consulting
YCOA0094308100 - 0094308100 X X Service Time
YCOA0094308500 - 0094308500 X X Activity Unit based Billing
YCOA0094309000 - 0094309000 X X Development
YCOA0094310000 - 0094310000 X X QM Control
YCOA0094311000 - 0094311000 X X Personnel hours
YCOA0097777700 - 0097777700 X X ICO Margin
YCOA0098888800 - 0098888800 X X ICO Clearing Account - Margin
YCOA0099999900 - 0099999900 X X ICO Clearing Account - Consultancy