<?xml version="1.0" encoding="UTF-8"?>
<configuration xmlns="http://ledgersmb.org/xml-schemas/configuration">
  <gifi-list>
    <gifi code="200" description="Kassa och bank "/>
    <gifi code="202" description="Aktier och andelar "/>
    <gifi code="203" description="Övriga kortfristiga placeringar"/>
    <gifi code="204" description="Kundfordringar"/>
    <gifi code="205" description="Förutbetalda kostnader och upplupna intäkter"/>
    <gifi code="206" description="Övriga skattefordringar"/>
    <gifi code="207" description="Momsfordran"/>
    <gifi code="219" description="Varulager och pågående arbeten"/>
    <gifi code="220" description="Övriga kortfristiga fordringar"/>
    <gifi code="230" description="Aktier och andelar i svenska koncern- och intresseföretag "/>
    <gifi code="231" description="Aktier och andelar i utländska koncern- och intresseföretag"/>
    <gifi code="233" description="Finansiella anläggningstillgångar"/>
    <gifi code="234" description="Immateriella anläggningstillgångar"/>
    <gifi code="235" description="Mark och andra tillgångar som inte är avskrivningsbara (skattemässigt)"/>
    <gifi code="236" description="Maskiner och inventarier"/>
    <gifi code="237" description="Byggnader och övrig fast egendom"/>
    <gifi code="241" description="Fordringar på koncern- och intresseföretag"/>
    <gifi code="299" description="Summa tillgångar"/>
    <gifi code="300" description="Leverantörsskulder"/>
    <gifi code="301" description="Övriga skatteskulder"/>
    <gifi code="302" description="Övriga avsättningar"/>
    <gifi code="304" description="Avsättningar för garantier"/>
    <gifi code="305" description="Upplupna kostnader och förutbetalda intäkter"/>
    <gifi code="307" description="Momsskuld"/>
    <gifi code="310" description="Förskott från kunder"/>
    <gifi code="319" description="Övriga kortfristiga skulder"/>
    <gifi code="320" description="Avsättningar för pensioner"/>
    <gifi code="321" description="Lån från aktieägare (lång- och kortfristiga)"/>
    <gifi code="329" description="Långfristiga skulder"/>
    <gifi code="330" description="Ackumulerade överavskrivningar"/>
    <gifi code="339" description="Övriga obeskattade reserver "/>
    <gifi code="340" description="Periodiseringsfond vid 2000 års taxering"/>
    <gifi code="341" description="Periodiseringsfond vid 2001 års taxering"/>
    <gifi code="343" description="Periodiseringsfond vid 2003 års taxering"/>
    <gifi code="344" description="Periodiseringsfond vid 2004 års taxering"/>
    <gifi code="345" description="Periodiseringsfond vid 2005 års taxering"/>
    <gifi code="342" description="Periodiseringsfond vid 2002 års taxering"/>
    <gifi code="350" description="Aktiekapital/Insatskapital"/>
    <gifi code="351" description="Övrigt bundet eget kapital"/>
    <gifi code="354" description="Fritt eget kapital"/>
    <gifi code="360" description="Ingående kapital (vid kapitalbrist anges minus)"/>
    <gifi code="362" description="Delägarnas uttag"/>
    <gifi code="363" description="Delägarnas tillskott"/>
    <gifi code="364" description="Kontanta uttag"/>
    <gifi code="365" description="Övriga uttag"/>
    <gifi code="366" description="Kontanta tillskott"/>
    <gifi code="367" description="Övriga tillskott"/>
    <gifi code="368" description="Årets redovisade vinst"/>
    <gifi code="369" description="Årets redovisade förlust"/>
    <gifi code="370" description="Utgående kapital"/>
    <gifi code="399" description="Summa eget kapital och skulder"/>
    <gifi code="400" description="Rörelsens huvudintäkter (nettoomsättning)"/>
    <gifi code="401" description="Övriga rörelseintäkter"/>
    <gifi code="402" description="Aktiverat arbete för egen räkning"/>
    <gifi code="500" description="Handelsvaror inkl. lagerförändring, råvaror, material m.m."/>
    <gifi code="501" description="Legoarbeten och underentreprenörer"/>
    <gifi code="509" description="Förändring av lager (inte handelsvaror) och pågående arbeten (ökning)"/>
    <gifi code="510" description="Förändring av lager (inte handelsvaror) och pågående arbeten (minskning)"/>
    <gifi code="511" description="AMF-avgifter "/>
    <gifi code="512" description="Löner och andra ersättningar"/>
    <gifi code="514" description="Kostnadsersättningar och kostnader för förmåner till anställda"/>
    <gifi code="520" description="Övriga sociala avgifter"/>
    <gifi code="524" description="Pensionskostnader (inklusive ITP-avgifter)"/>
    <gifi code="526" description="Reparation och underhåll av fastighet"/>
    <gifi code="527" description="Övriga personalkostnader"/>
    <gifi code="528" description="Övriga lokal- och fastighetskostnader"/>
    <gifi code="529" description="Hyra av anläggningstillgångar"/>
    <gifi code="530" description="Övriga kostnader"/>
    <gifi code="531" description="Förbrukningsinventarier"/>
    <gifi code="536" description="Bilkostnader (inkl. billeasing)"/>
    <gifi code="538" description="Övriga transportmedels- kostnader och rese- kostnader "/>
    <gifi code="541" description="Reklam och PR"/>
    <gifi code="550" description="Vinst vid avyttring av värdepapper "/>
    <gifi code="551" description="Förlust vid avyttring av värdepapper"/>
    <gifi code="552" description="Vinst vid avyttring av anläggningstillgångar (ej finansiella) "/>
    <gifi code="553" description="Nedskrivning av anläggningstillgångar (ej finansiella)"/>
    <gifi code="554" description="Återföring av nedskrivning av anläggningstillgångar (ej finansiella)"/>
    <gifi code="556" description="Förlust vid avyttring av anläggningstillgångar (ej finansiella)"/>
    <gifi code="559" description="Maskiner och inventarier"/>
    <gifi code="560" description="Byggnader och övrig fast egendom"/>
    <gifi code="561" description="Immateriella anläggningstillgångar"/>
    <gifi code="564" description="Utdelning på aktier och andelar i koncern- och intresseföretag"/>
    <gifi code="565" description="Utdelning på aktier och andelar i övriga företag"/>
    <gifi code="566" description="Valutakursvinster"/>
    <gifi code="567" description="Valutakursförluster"/>
    <gifi code="568" description="Ränteintäkter m.m."/>
    <gifi code="569" description="Räntekostnader m.m."/>
    <gifi code="570" description="Nedskrivning av finansiella tillgångar"/>
    <gifi code="571" description="Återföring av nedskrivning av finansiella tillgångar"/>
    <gifi code="578" description="Bokförd avskrivning utöver plan "/>
    <gifi code="586" description="Avsättning till periodiseringsfond "/>
    <gifi code="589" description="Återföring från periodiseringsfond "/>
    <gifi code="590" description="Upplösning av ackumulerade överavskrivningar"/>
    <gifi code="593" description="Övriga tillkommande bokslutsdispositioner m.m. "/>
    <gifi code="594" description="Övriga avgående bokslutsdispositioner m.m."/>
    <gifi code="596" description="Redovisad förlust enligt bokföringen"/>
    <gifi code="598" description="Skatter"/>
    <gifi code="599" description="Redovisad vinst enligt bokföringen"/>
    <gifi code="233/230" description="missing; generated"/>
    <gifi code="241/233" description="missing; generated"/>
    <gifi code="241/234" description="missing; generated"/>
    <gifi code="241/235" description="missing; generated"/>
    <gifi code="241/236" description="missing; generated"/>
    <gifi code="329/302" description="missing; generated"/>
    <gifi code="329/303" description="missing; generated"/>
    <gifi code="329/304" description="missing; generated"/>
    <gifi code="337" description="missing; generated"/>
    <gifi code="345/339" description="missing; generated"/>
    <gifi code="352" description="missing; generated"/>
    <gifi code="360/370" description="missing; generated"/>
    <gifi code="362/364" description="missing; generated"/>
    <gifi code="362/365" description="missing; generated"/>
    <gifi code="363/366" description="missing; generated"/>
    <gifi code="363/367" description="missing; generated"/>
    <gifi code="363/369" description="missing; generated"/>
    <gifi code="368/369" description="missing; generated"/>
    <gifi code="509/509" description="missing; generated"/>
    <gifi code="509/510" description="missing; generated"/>
    <gifi code="520/511" description="missing; generated"/>
    <gifi code="524/511" description="missing; generated"/>
    <gifi code="550/551" description="missing; generated"/>
    <gifi code="553/554" description="missing; generated"/>
    <gifi code="553/570" description="missing; generated"/>
    <gifi code="578/590" description="missing; generated"/>
    <gifi code="586/589" description="missing; generated"/>
    <gifi code="586/594" description="missing; generated"/>
    <gifi code="589/593" description="missing; generated"/>
    <gifi code="589/594" description="missing; generated"/>
    <gifi code="589/595" description="missing; generated"/>
    <gifi code="589/596" description="missing; generated"/>
    <gifi code="589/597" description="missing; generated"/>
    <gifi code="589/598" description="missing; generated"/>
    <gifi code="589/599" description="missing; generated"/>
    <gifi code="591" description="missing; generated"/>
    <gifi code="593/594" description="missing; generated"/>
    <gifi code="597" description="missing; generated"/>
    <gifi code="599/596" description="missing; generated"/>
  </gifi-list>
  <coa>
    <account-heading id="h-1" code="075" description="Observationskonton">
      <account code="0750" description="Uttagna förmåner " category="Liability">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0751" description="Bostadsförmåner " category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0752" description="Kostförmåner " category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0753" description="Fria resor tor arbete" category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0754" description="Fria arbetsresor " category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0755" description="Bilförmån " category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0756" description="Rtaförmån " category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="0759" description="Övr.förmåner " category="Asset">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-2" code="1" description="Tillgångar "/>
    <account-heading id="h-3" code="10" description="Immater. anl.tillg">
      <account code="1010" description="Balanserade utg" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1011" description="Bal.utg forskn/utv" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1012" description="Bal.utg dataprogram" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1019" description="Ack avskr bal.utg" category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1020" description="Koncessioner m m " category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1029" description="Ack avskr koncess." category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1030" description="Patent " category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1039" description="Ack avskr på patent" category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1040" description="Licenser " category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1049" description="Ack avskr licenser" category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1050" description="Varumärken " category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1059" description="Ack avskr varumärken" category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1060" description="Hyresrätter " category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1069" description="Ack avskr hyresr." category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1070" description="Goodwill " category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1079" description="Ack avskr på goodw." category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1080" description="Påg proj o försk" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1081" description="Påg f imm anl.tillg" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1088" description="Försk imm anl.tillg" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1090" description="Övr imm anl.tillg" category="Asset" gifi="234">
        <link code="IC"/>
      </account>
      <account code="1099" description="Ack avskr ö im.an.t" category="Asset" contra="true" gifi="234">
        <link code="IC"/>
      </account>
    </account-heading>
    <account-heading id="h-4" code="11" description="Byggnader och mark">
      <account code="1110" description="Byggnader" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1111" description="Byggnader egen mark" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1112" description="Byggnader ofri grund" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1119" description="Ack avskr byggnader" category="Asset" contra="true" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1130" description="Mark" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1140" description="Tomter/obeb.mark" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1150" description="Markanläggning" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1159" description="Ack avskr markanl" category="Asset" contra="true" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1180" description="Påg nyanl/förs byg/m" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1181" description="Pågående nybyggnad" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1182" description="Pågående tillbyggn" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1183" description="Pågående ombyggnad" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1188" description="Försk byggn/mark" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1190" description="Övr byggn/mark" category="Asset" gifi="237">
        <link code="IC"/>
      </account>
      <account code="1199" description="Ack avskr övr.byggn" category="Asset" contra="true" gifi="237">
        <link code="IC"/>
      </account>
    </account-heading>
    <account-heading id="h-5" code="12" description="Maskiner och inv ">
      <account code="1200" description="Maskiner och inv" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1209" description="Ack av. mask o inv" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1210" description="Mask.tekn.anläggnin" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1211" description="Maskiner" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1212" description="Byggnadsinventarier" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1213" description="Andra tekn anl" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1219" description="Ack avs mask/t.anl" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1220" description="Inv och verktyg" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1229" description="Ack avskr inv verkt" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1230" description="Installationer" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1231" description="Install.eg fastigh" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1232" description="Inst. annans fast" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1233" description="Förb.utg. an.fast" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1239" description="Ack avs install" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1240" description="Bilar o a trsp" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1249" description="Ack av bilar/trsp" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1250" description="Datorer" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1251" description="Datorer - företaget" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1257" description="Datorer - personal" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1259" description="Ack avskr datorer" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1260" description="Leasingavtal" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1269" description="Ack avs leasingavt" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1270" description="Anläggningsdjur" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1279" description="Ack avskr anl.djur" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1280" description="Påg nyanl o försk" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1281" description="Påg nyanläggningar" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1288" description="Förskott mask.o inv" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1290" description="Övr mask. o inv" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1291" description="Konst och likn" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1292" description="Inv.i annans fastig" category="Asset" gifi="236">
        <link code="IC"/>
      </account>
      <account code="1299" description="Ack avs övr ma./inv" category="Asset" contra="true" gifi="236">
        <link code="IC"/>
      </account>
    </account-heading>
    <account-heading id="h-6" code="13" description="Finansiella anl.tillg">
      <account code="1310" description="Akt/andel koncernf." category="Asset" gifi="230"/>
      <account code="1311" description="Akt/and sv.do.för." category="Asset" gifi="230"/>
      <account code="1312" description="Akt/and utl.do.för" category="Asset" gifi="231"/>
      <account code="1313" description="Akt öv.sv.konc.för" category="Asset" gifi="230"/>
      <account code="1314" description="Akt öv.utl.kon.för" category="Asset" gifi="231"/>
      <account code="1319" description="Värderegl akt/and" category="Asset" gifi="230"/>
      <account code="1320" description="Långfr fordr ko.f." category="Asset" gifi="241/233"/>
      <account code="1321" description="Fordr moderföretag" category="Asset" gifi="241/234"/>
      <account code="1322" description="Fordr dotterföretag" category="Asset" gifi="241/235"/>
      <account code="1323" description="Fordr andra kon.för" category="Asset" gifi="241/236"/>
      <account code="1329" description="Värderegl långf.ford" category="Asset" gifi="241/233"/>
      <account code="1330" description="Akt/and intresseför" category="Asset" gifi="230"/>
      <account code="1339" description="Värderegl akt/an i.f" category="Asset" gifi="230"/>
      <account code="1340" description="Långfr ford intr.för" category="Asset" gifi="241/233"/>
      <account code="1349" description="Värderegl l.fr.fordr" category="Asset" gifi="241/233"/>
      <account code="1350" description="Akt/and/värdep öv.f" category="Asset" gifi="233/230"/>
      <account code="1351" description="Aktier börsn. bolag" category="Asset" gifi="233/230"/>
      <account code="1352" description="Övr aktier och andel" category="Asset" gifi="233/230"/>
      <account code="1353" description="Andel bostadsrättsf" category="Asset" gifi="233"/>
      <account code="1354" description="Obligationer" category="Asset" gifi="233"/>
      <account code="1359" description="Värderegl öv.akt mm" category="Asset" gifi="233/230"/>
      <account code="1380" description="Andra långfr fordr" category="Asset" gifi="233"/>
      <account code="1381" description="Reversfordringar" category="Asset" gifi="233"/>
      <account code="1382" description="Fordr hos anställda" category="Asset" gifi="233"/>
      <account code="1383" description="Lämnade depositioner" category="Asset" gifi="233"/>
      <account code="1384" description="Lån t närståen.pers" category="Asset" gifi="233"/>
      <account code="1385" description="Värde av kap.försäk" category="Asset" gifi="233"/>
      <account code="1386" description="Förutbet leasingavg" category="Asset" gifi="233"/>
      <account code="1387" description="Långfr kontraktsfor" category="Asset" gifi="233"/>
      <account code="1388" description="Olika långfr fordr" category="Asset" gifi="233"/>
      <account code="1389" description="Värderegl långfr.f" category="Asset" gifi="233"/>
      <account code="1390" description="Värder.värdep/l.fr.f" category="Asset" gifi="233"/>
    </account-heading>
    <account-heading id="h-7" code="14" description="Lager och påg arb">
      <account code="1400" description="Lager" category="Asset" gifi="219">
        <link code="IC"/>
      </account>
      <account code="1401" description="Inneliggande lager" category="Asset" gifi="219"/>
      <account code="1402" description="Varor på väg " category="Asset" gifi="219"/>
      <account code="1403" description="Konsignationslager" category="Asset" gifi="219"/>
      <account code="1404" description="Lager av värdepapper" category="Asset" gifi="219"/>
      <account code="1409" description="För. av lager" category="Asset" gifi="219"/>
      <account code="1410" description="Lag råvaror (förråd)" category="Asset" gifi="219"/>
      <account code="1419" description="För. lag råvaror" category="Asset" gifi="219"/>
      <account code="1420" description="Lager tills/förnöd" category="Asset" gifi="219"/>
      <account code="1429" description="För lager t/förnöd" category="Asset" gifi="219"/>
      <account code="1430" description="Lager halvfabrikat" category="Asset" gifi="219"/>
      <account code="1431" description="Lager köpt halvfab" category="Asset" gifi="219"/>
      <account code="1432" description="Lager egentillv.h.f" category="Asset" gifi="219"/>
      <account code="1439" description="För. lag halvfab" category="Asset" gifi="219"/>
      <account code="1440" description="Prod i arb - (PIA)" category="Asset" gifi="219"/>
      <account code="1449" description="För. PIA" category="Asset" gifi="219"/>
      <account code="1450" description="Lager färdiga varor" category="Asset" gifi="219"/>
      <account code="1459" description="För. lager färd.v" category="Asset" gifi="219"/>
      <account code="1460" description="Lager - Varulager" category="Asset" gifi="219">
        <link code="IC"/>
      </account>
      <account code="1469" description="För. Varulager" category="Asset" gifi="219"/>
      <account code="1470" description="Pågående arbeten" category="Asset" gifi="219"/>
      <account code="1471" description="Påg arb, nedl.kostn" category="Asset" gifi="219"/>
      <account code="1472" description="Oms.fastigheter " category="Asset" gifi="219"/>
      <account code="1478" description="Påg.arb, fakturering" category="Asset" gifi="219"/>
      <account code="1479" description="För. påg.arb" category="Asset" gifi="219"/>
      <account code="1480" description="Försk.varor tjänst" category="Asset" gifi="219"/>
      <account code="1481" description="Remburs " category="Asset" gifi="219"/>
      <account code="1489" description="Övr.försk leverant" category="Asset" gifi="219"/>
      <account code="1490" description="För. lag.påg.arb" category="Asset" gifi="219"/>
    </account-heading>
    <account-heading id="h-8" code="15" description="Kundfordringar">
      <account code="1500" description="Kundfordringar" category="Asset" gifi="204"/>
      <account code="1510" description="Kundfordringar" category="Asset" gifi="204">
        <link code="AR"/>
      </account>
      <account code="1512" description="Belånade kundfordr" category="Asset" gifi="204"/>
      <account code="1515" description="Osäkra kundfordr" category="Asset" gifi="204"/>
      <account code="1516" description="Tvistiga kundfordr" category="Asset" gifi="204"/>
      <account code="1518" description="Ej reskontra kundf" category="Asset" gifi="204"/>
      <account code="1519" description="Värderegl kundfordr" category="Asset" gifi="204"/>
      <account code="1520" description="Växelfordr." category="Asset" gifi="204"/>
      <account code="1525" description="Osäkra växelfordr" category="Asset" gifi="204"/>
      <account code="1529" description="Värder. osäk.växelf" category="Asset" gifi="204"/>
      <account code="1530" description="Kontraktsfordringar" category="Asset" gifi="204"/>
      <account code="1540" description="Belånade kontraktsf" category="Asset" gifi="204"/>
      <account code="1541" description="Belånade kontraktsf" category="Asset" gifi="204"/>
      <account code="1545" description="Osäkra kontraktsfor" category="Asset" gifi="204"/>
      <account code="1550" description="Konsignationsfordr" category="Asset" gifi="204"/>
      <account code="1560" description="Kundfordr koncernf" category="Asset" gifi="204"/>
      <account code="1561" description="Kundfordr moderför" category="Asset" gifi="204"/>
      <account code="1562" description="Kundfordr do.för." category="Asset" gifi="204"/>
      <account code="1563" description="Kundfordr öv.kon.f" category="Asset" gifi="204"/>
      <account code="1569" description="Värderegl kundf.k.f" category="Asset" gifi="204"/>
      <account code="1570" description="Kundfordr intr.för" category="Asset" gifi="204"/>
      <account code="1575" description="Osäk kundf intr.f" category="Asset" gifi="204"/>
      <account code="1579" description="Värderegl kundf" category="Asset" gifi="204"/>
      <account code="1580" description="Kontokort och kup." category="Asset" gifi="204"/>
      <account code="1590" description="Värderegl kundfordr" category="Asset" gifi="204"/>
    </account-heading>
    <account-heading id="h-9" code="16" description="Övr.kortfristiga fordringar">
      <account code="1600" description="Övr kortfr fordr" category="Asset" gifi="220"/>
      <account code="1610" description="Fordr anställda " category="Asset" gifi="220"/>
      <account code="1611" description="Reseförskott " category="Asset" gifi="220"/>
      <account code="1612" description="Kassaföskott " category="Asset" gifi="220"/>
      <account code="1613" description="Övr.förskott" category="Asset" gifi="220"/>
      <account code="1614" description="Tillf. lån t.anst" category="Asset" gifi="220"/>
      <account code="1619" description="Övr fordr anst" category="Asset" gifi="220"/>
      <account code="1630" description="Skattekontot " category="Asset" gifi="220"/>
      <account code="1640" description="Skattefordringar" category="Asset" gifi="206"/>
      <account code="1650" description="Momsfordringar" category="Asset" gifi="207"/>
      <account code="1660" description="Fordr konc.för" category="Asset" gifi="220"/>
      <account code="1661" description="Fordr moderför" category="Asset" gifi="220"/>
      <account code="1662" description="Fordr dotterför" category="Asset" gifi="220"/>
      <account code="1663" description="Fordr andra konc.f" category="Asset" gifi="220"/>
      <account code="1670" description="Fordr intresseför" category="Asset" gifi="220"/>
      <account code="1680" description="Andra kortfr fordr" category="Asset" gifi="220"/>
      <account code="1681" description="Utlägg för kunder" category="Asset" gifi="220"/>
      <account code="1682" description="Kortfr lånefordr" category="Asset" gifi="220"/>
      <account code="1683" description="Fordr ej inb.akt.kap" category="Asset" gifi="220"/>
      <account code="1684" description="Fordr hos leverant" category="Asset" gifi="220"/>
      <account code="1685" description="Fordr närst. pers" category="Asset" gifi="220"/>
      <account code="1686" description="Upparb ej fakt.int" category="Asset" gifi="220"/>
      <account code="1687" description="Kortfr del l.fr.for" category="Asset" gifi="220"/>
      <account code="1689" description="Övr kortfr fordr" category="Asset" gifi="220"/>
      <account code="1690" description="Värderegl kortfr fordr" category="Asset" gifi="220"/>
    </account-heading>
    <account-heading id="h-10" code="17" description="Förutbetalda kostn och upplupna int.">
      <account code="1700" description="Förutb kost uppl int" category="Asset" gifi="205"/>
      <account code="1710" description="Förutb hyresutg" category="Asset" gifi="205"/>
      <account code="1711" description="Förutb arrendeutg" category="Asset" gifi="205"/>
      <account code="1720" description="Förutb leasingavg" category="Asset" gifi="205"/>
      <account code="1730" description="Förutb förs.prem" category="Asset" gifi="205"/>
      <account code="1740" description="Förutb ränteutg" category="Asset" gifi="205"/>
      <account code="1750" description="Upplupna hyresink" category="Asset" gifi="205"/>
      <account code="1760" description="Upplupna ink.ränt" category="Asset" gifi="205"/>
      <account code="1770" description="Tillg av kostn.natur" category="Asset" gifi="205"/>
      <account code="1780" description="Upplupna avtalsink" category="Asset" gifi="205"/>
      <account code="1790" description="Övr förutb.ko up.in" category="Asset" gifi="205"/>
    </account-heading>
    <account-heading id="h-11" code="18" description="Kortfristiga placeringar">
      <account code="1800" description="Kortfr placeringar" category="Asset" gifi="202"/>
      <account code="1810" description="Aktier i börsnot bol" category="Asset" gifi="202"/>
      <account code="1820" description="Obligationer " category="Asset" gifi="203"/>
      <account code="1830" description="Konvert skuldebrev" category="Asset" gifi="203"/>
      <account code="1880" description="Öv kortfr placering" category="Asset" gifi="202"/>
      <account code="1882" description="Egna aktier " category="Asset" gifi="202"/>
      <account code="1886" description="Aktier i koncernf" category="Asset" gifi="202"/>
      <account code="1889" description="Aktier i övr för" category="Asset" gifi="202"/>
      <account code="1890" description="Värdere. kortfr.plac" category="Asset" gifi="203"/>
    </account-heading>
    <account-heading id="h-12" code="19" description="Kassa och Bank">
      <account code="1900" description="Observationskonto" category="Asset" gifi="200" recon="true">
        <link code="AR_paid"/>
        <link code="AP_paid"/>
      </account>
      <account code="1910" description="Kassa " category="Asset" gifi="200" recon="true">
        <link code="AR_paid"/>
        <link code="AP_paid"/>
      </account>
      <account code="1920" description="Plusgiro " category="Asset" gifi="200" recon="true">
        <link code="AR_paid"/>
        <link code="AP_paid"/>
      </account>
      <account code="1930" description="Checkräkningskonto" category="Asset" gifi="200" recon="true">
        <link code="AR_paid"/>
        <link code="AP_paid"/>
      </account>
      <account code="1940" description="Bank och Övr bankkon" category="Asset" gifi="200" recon="true">
        <link code="AR_paid"/>
        <link code="AP_paid"/>
      </account>
      <account code="1950" description="Bankcertifikat " category="Asset" gifi="200"/>
      <account code="1960" description="Koncernkont moderbol" category="Asset" gifi="200"/>
      <account code="1970" description="Särskilda bankkonton" category="Asset" gifi="200"/>
      <account code="1971" description="Allmänt invest.konto" category="Asset" gifi="200"/>
      <account code="1972" description="Upphovsmannakonto " category="Asset" gifi="200"/>
      <account code="1973" description="Skogskonto " category="Asset" gifi="200"/>
      <account code="1974" description="Spärrade bankmedel " category="Asset" gifi="200"/>
      <account code="1979" description="Övr särsk bankkonton" category="Asset" gifi="200"/>
    </account-heading>
    <account-heading id="h-13" code="2" description="Eget kapital och skulder"/>
    <account-heading id="h-14" code="20" description="Eget kapital ">
      <account code="2010" description="Eg kap ensk/deläg HB" category="Equity" gifi="360/370"/>
      <account code="2011" description="Egna varuuttag " category="Equity" gifi="362/364"/>
      <account code="2012" description="skattekontot deläg 1" category="Equity" gifi="362/365"/>
      <account code="2013" description="Övr.egna uttag " category="Equity" gifi="362/365"/>
      <account code="2014" description="Uppl e-avg.särs.l.sk" category="Equity" gifi="362/365"/>
      <account code="2017" description="Årets kap.tillskott" category="Equity" gifi="363/366"/>
      <account code="2018" description="Övr.egna insättn" category="Equity" gifi="363/367"/>
      <account code="2019" description="Årets res deläg 1 HB" category="Equity" gifi="368/369"/>
      <account code="2020" description="Eget kap deläg 2 HB" category="Equity" gifi="360"/>
      <account code="2021" description="Egna varuuttag " category="Equity" gifi="362"/>
      <account code="2022" description="skattekontot deläg 2" category="Equity" gifi="362"/>
      <account code="2023" description="Övr.egna uttag " category="Equity" gifi="362"/>
      <account code="2024" description="Uppl egavg s.l.sk" category="Equity" gifi="362"/>
      <account code="2027" description="Årets kap.tillskott" category="Equity" gifi="363"/>
      <account code="2028" description="Övr.egna insättn" category="Equity" gifi="363"/>
      <account code="2029" description="Årets res deläg 2 HB" category="Equity" gifi="368/369"/>
      <account code="2030" description="Eget kap deläg 3 HB" category="Equity" gifi="360"/>
      <account code="2031" description="Egna varuuttag " category="Equity" gifi="362"/>
      <account code="2032" description="skattekontot deläg 3" category="Equity" gifi="362"/>
      <account code="2033" description="Övr.egna uttag " category="Equity" gifi="362"/>
      <account code="2034" description="Uppl egavg s.l.sk" category="Equity" gifi="362"/>
      <account code="2037" description="Årets kap.tillsk" category="Equity" gifi="363"/>
      <account code="2038" description="Övr egna insättning" category="Equity" gifi="363"/>
      <account code="2039" description="Årets res deläg 3" category="Equity" gifi="363/369"/>
      <account code="2050" description="Avs expan.m ensk/HB1" category="Equity" gifi="368/369"/>
      <account code="2080" description="Bundet eg kapital" category="Equity"/>
      <account code="2081" description="Aktiekapital " category="Equity" gifi="350"/>
      <account code="2082" description="Ej reg aktiekapital " category="Equity" gifi="350"/>
      <account code="2083" description="Inb.insats/stift.kap" category="Equity" gifi="350"/>
      <account code="2084" description="Överkursfond " category="Equity" gifi="351"/>
      <account code="2085" description="Uppskrivningsfond " category="Equity" gifi="352"/>
      <account code="2086" description="Res.f./v-säk.f stift" category="Equity" gifi="351"/>
      <account code="2090" description="Fritt eget kapital " category="Equity" gifi="354"/>
      <account code="2091" description="Bal. vinst/förl" category="Equity" gifi="354"/>
      <account code="2092" description="Erh/lämn koncernbidr" category="Equity" gifi="354"/>
      <account code="2093" description="Erh aktieägtillsk" category="Equity" gifi="354"/>
      <account code="2098" description="Vinst/förl föreg år" category="Equity" gifi="354"/>
      <account code="2099" description="Årets resultat " category="Equity" gifi="354"/>
    </account-heading>
    <account-heading id="h-15" code="21" description="Obeskattade reserver ">
      <account code="2115" description="Per.fond 1995års tax" category="Liability" gifi="345/339"/>
      <account code="2150" description="Ack överavskr " category="Liability" gifi="330"/>
      <account code="2151" description="Ack ö-a im.anl.tillg" category="Liability" gifi="330"/>
      <account code="2152" description="Ack ö-a byggn markan" category="Liability" gifi="330"/>
      <account code="2153" description="Ack ö-a maskin o inv" category="Liability" gifi="330"/>
      <account code="2160" description="Ersättningsfond " category="Liability" gifi="339"/>
      <account code="2161" description="Ers.fond för inv" category="Liability" gifi="339"/>
      <account code="2162" description="Ers.f byg.markanl" category="Liability" gifi="339"/>
      <account code="2163" description="Ers.fond för mark" category="Liability" gifi="339"/>
      <account code="2164" description="Ers.fond djurlager" category="Liability" gifi="339"/>
      <account code="2170" description="Avs allm inv.res." category="Liability" gifi="339"/>
      <account code="2171" description="Allmän inv.res" category="Liability" gifi="339"/>
      <account code="2180" description="Obesk int. " category="Liability" gifi="339"/>
      <account code="2181" description="Obesk upphovsm.int" category="Liability" gifi="339"/>
      <account code="2185" description="Obesk skogsint" category="Liability" gifi="339"/>
      <account code="2190" description="Övr obesk res" category="Liability" gifi="339"/>
      <account code="2191" description="Sk bokf/fakt pens.sk" category="Liability" gifi="339"/>
      <account code="2195" description="Valutakursreserv " category="Liability" gifi="337"/>
      <account code="2196" description="Lagerreserv " category="Liability" gifi="339"/>
      <account code="2197" description="Skatteutj.SURV" category="Liability" gifi="339"/>
      <account code="2199" description="Övr.obesk res" category="Liability" gifi="339"/>
    </account-heading>
    <account-heading id="h-16" code="22" description="Avs.ar">
      <account code="2210" description="Avs.ar pens" category="Liability" gifi="320"/>
      <account code="2211" description="Avs. PRI-pens" category="Liability" gifi="320"/>
      <account code="2219" description="Avs. övr pens" category="Liability" gifi="320"/>
      <account code="2220" description="Avs garantier " category="Liability" gifi="304"/>
      <account code="2250" description="Avs för skatter " category="Liability" gifi="329/302"/>
      <account code="2251" description="Avs beräkn lat skatt" category="Liability" gifi="329/302"/>
      <account code="2252" description="Avs tvistiga skatt" category="Liability" gifi="329/303"/>
      <account code="2259" description="Avs övr skatter" category="Liability" gifi="329/304"/>
      <account code="2290" description="Övr avsättningar " category="Liability" gifi="302"/>
    </account-heading>
    <account-heading id="h-17" code="23" description="Långfristiga skulder">
      <account code="2310" description="Oblig- och förl.lån" category="Liability" gifi="329"/>
      <account code="2320" description="Konvertibla lån " category="Liability" gifi="329"/>
      <account code="2330" description="Checkräkningskredit" category="Liability" gifi="329"/>
      <account code="2331" description="Checkräkn.kredit 1 " category="Liability" gifi="329"/>
      <account code="2332" description="Checkräkn.kredit 2 " category="Liability" gifi="329"/>
      <account code="2333" description="Utnyttj. ch.r.kred 1" category="Liability" gifi="329"/>
      <account code="2334" description="Utnyttj. ch.r.kred 2" category="Liability" gifi="329"/>
      <account code="2335" description="Bevilj checkr.kred 1" category="Liability" gifi="329"/>
      <account code="2336" description="Bevilj checkr.kred 2" category="Liability" gifi="329"/>
      <account code="2340" description="Byggn.kreditiv " category="Liability" gifi="329"/>
      <account code="2350" description="Andr skuld kred.inst" category="Liability" gifi="329"/>
      <account code="2351" description="Fastighetslån " category="Liability" gifi="329"/>
      <account code="2355" description="Lån i utl valuta" category="Liability" gifi="329"/>
      <account code="2359" description="Övr.långfr lån" category="Liability" gifi="329"/>
      <account code="2360" description="Skulder t konc.för" category="Liability" gifi="329"/>
      <account code="2361" description="Skulder t Mod.för" category="Liability" gifi="329"/>
      <account code="2362" description="Skulder t.do.för" category="Liability" gifi="329"/>
      <account code="2363" description="Skulder t övr konc.f" category="Liability" gifi="329"/>
      <account code="2370" description="Skulder t intr.för" category="Liability" gifi="329"/>
      <account code="2390" description="Övr.långfr skuld" category="Liability" gifi="329"/>
      <account code="2391" description="Avbetalningskontrakt" category="Liability" gifi="329"/>
      <account code="2392" description="Villkorliga skulder" category="Liability" gifi="329"/>
      <account code="2393" description="Lån från närst pers" category="Liability" gifi="321"/>
      <account code="2394" description="Långfr lev.kred" category="Liability" gifi="329"/>
      <account code="2395" description="Andra lån utl.valuta" category="Liability" gifi="329"/>
      <account code="2397" description="Mottagn depos." category="Liability" gifi="329"/>
      <account code="2399" description="Övr.långfr sk" category="Liability" gifi="329"/>
    </account-heading>
    <account-heading id="h-18" code="24" description="Kortfristiga skulder t.kreditinstitut, kunder och leverantörer">
      <account code="2410" description="Kortfristiga skulder" category="Liability" gifi="319"/>
      <account code="2411" description="Kortfr lån f kr.inst" category="Liability" gifi="319"/>
      <account code="2417" description="K-fr de l-fr sk kr.i" category="Liability" gifi="319"/>
      <account code="2418" description="K-fr del checkr.kred" category="Liability" gifi="319"/>
      <account code="2419" description="Övr kortfr t kred.in" category="Liability" gifi="319"/>
      <account code="2420" description="Förskott från kunder" category="Liability" gifi="310"/>
      <account code="2421" description="Ej inlös presentkort" category="Liability" gifi="310"/>
      <account code="2429" description="Övr försk fr kunder" category="Liability" gifi="310"/>
      <account code="2430" description="Pågående arbeten " category="Liability" gifi="319"/>
      <account code="2431" description="Påg arb, fakturering" category="Liability" gifi="319"/>
      <account code="2435" description="Fakt ej upparb int" category="Liability" gifi="319"/>
      <account code="2438" description="Påg arb, nedl kostn" category="Liability" gifi="319"/>
      <account code="3439" description="För. av påg arb" category="Income" gifi="319"/>
      <account code="2440" description="Leverantörsskulder " category="Liability" gifi="300">
        <link code="AP"/>
      </account>
      <account code="2443" description="Konsignationsskulder" category="Liability" gifi="300"/>
      <account code="2445" description="Tvistiga lev.skulder " category="Liability" gifi="300"/>
      <account code="2448" description="Ej r-kont.lev.skuld" category="Liability" gifi="300"/>
      <account code="2460" description="Lev.sk koncernför" category="Liability" gifi="300"/>
      <account code="2461" description="Lev.sk moderföretag" category="Liability" gifi="300"/>
      <account code="2462" description="Lev.sk dotterföretag" category="Liability" gifi="300"/>
      <account code="2463" description="Lev.sk andra kon.för" category="Liability" gifi="300"/>
      <account code="2470" description="Lev.sk intresseför" category="Liability" gifi="300"/>
      <account code="2490" description="Övr.kortfr skulder" category="Liability" gifi="319"/>
      <account code="2491" description="Växelskulder " category="Liability" gifi="300"/>
    </account-heading>
    <account-heading id="h-19" code="25" description="Skatteskulder">
      <account code="2510" description="Skatteskulder " category="Liability" gifi="301"/>
      <account code="2511" description="Deb kvarskatt " category="Liability" gifi="301"/>
      <account code="2512" description="Beräkn ink.skatt" category="Liability" gifi="301"/>
      <account code="2513" description="Beräkn fastigh.skatt" category="Liability" gifi="301"/>
      <account code="2514" description="Ber särs lönesk pens" category="Liability" gifi="301"/>
      <account code="2515" description="Beräkn avkastn.skatt " category="Liability" gifi="301"/>
      <account code="2518" description="Betald prel.skatt " category="Liability" gifi="301"/>
    </account-heading>
    <account-heading id="h-20" code="26" description="Moms och särskilda punktskatter">
      <account code="2610" description="Utgående moms,25%" category="Liability" gifi="307"/>
      <account code="2611" description="Utg moms förs Sv 25%" category="Liability" gifi="307">
        <link code="AR_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.25"/>
        </tax>
      </account>
      <account code="2612" description="Utg moms egn ut 25%" category="Liability" gifi="307"/>
      <account code="2613" description="Utg moms - uthyr 25%" category="Liability" gifi="307">
        <link code="AR_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.25"/>
        </tax>
      </account>
      <account code="2614" description="Ber u-mom tj.utl 25%" category="Liability" gifi="307"/>
      <account code="2615" description="Ber u-mom va.EU, 25%" category="Liability" gifi="307">
        <link code="AR_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.25"/>
        </tax>
      </account>
      <account code="2618" description="Vil utg moms, 25% " category="Liability" gifi="307"/>
      <account code="2620" description="Utgående moms, 12% " category="Liability" gifi="307"/>
      <account code="2621" description="Utg moms förs Sv 12%" category="Liability" gifi="307">
        <link code="AR_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.12"/>
        </tax>
      </account>
      <account code="2622" description="Utg moms egna ut 12%" category="Liability" gifi="307"/>
      <account code="2628" description="Vilande utg moms 12%" category="Liability" gifi="307"/>
      <account code="2630" description="Utgående moms, 6% " category="Liability" gifi="307"/>
      <account code="2631" description="Utg moms förs Sv 6%" category="Liability" gifi="307">
        <link code="AR_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.06"/>
        </tax>
      </account>
      <account code="2632" description="Utg moms egna ut 6%" category="Liability" gifi="307"/>
      <account code="2638" description="Vil utg moms 6% " category="Liability" gifi="307"/>
      <account code="2640" description="Ing.moms " category="Liability" gifi="307"/>
      <account code="2641" description="Deb ingående moms" category="Liability" gifi="307">
        <link code="AP_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.25"/>
        </tax>
      </account>
      <account code="2642" description="Deb ing.m.friv.sk.sk" category="Liability" gifi="307"/>
      <account code="2645" description="Ber ing.moms utl" category="Liability" gifi="307">
        <link code="AP_tax"/>
        <link code="IC_taxpart"/>
        <link code="IC_taxservice"/>
        <tax>
          <rate value="0.25"/>
        </tax>
      </account>
      <account code="2648" description="Vilande ing moms" category="Liability" gifi="307"/>
      <account code="2649" description="Ing moms - bl.verks " category="Liability" gifi="307"/>
      <account code="2650" description="Redovisn.konto moms" category="Liability" gifi="307"/>
      <account code="2660" description="Särsk. punktskatter " category="Liability" gifi="301"/>
      <account code="2661" description="Reklamskatt " category="Liability" gifi="301"/>
      <account code="2669" description="Övr.punktskatter " category="Liability" gifi="301"/>
    </account-heading>
    <account-heading id="h-21" code="27" description="Personalens skatter, avg.och löneavdrag">
      <account code="2710" description="Personalens källsk" category="Liability" gifi="301"/>
      <account code="2711" description="Innehållen källsk" category="Liability" gifi="301"/>
      <account code="2718" description="Betald källskatt" category="Liability" gifi="301"/>
      <account code="2730" description="Soc avg/särs lönesk" category="Liability" gifi="301"/>
      <account code="2731" description="Avr lagst.soc.avg" category="Liability" gifi="301"/>
      <account code="2732" description="Avräkn särs.lönesk" category="Liability" gifi="301"/>
      <account code="2738" description="Bet soc avg/lönesk" category="Liability" gifi="301"/>
      <account code="2740" description="Avtalade soc.avg" category="Liability" gifi="319"/>
      <account code="2741" description="Avräkn avt.soc.avg" category="Liability" gifi="319"/>
      <account code="2748" description="Betalda avt.soc.avg" category="Liability" gifi="319"/>
      <account code="2750" description="Utmätning i lön " category="Liability" gifi="319"/>
      <account code="2760" description="Semesterkassa " category="Liability" gifi="319"/>
      <account code="2790" description="Övr.löneavdrag " category="Liability" gifi="319"/>
      <account code="2791" description="Person. intressekont" category="Liability" gifi="319"/>
      <account code="2792" description="Lönsparande " category="Liability" gifi="319"/>
      <account code="2793" description="Gruppförs.premier" category="Liability" gifi="319"/>
      <account code="2794" description="Fackföreningsavg" category="Liability" gifi="319"/>
      <account code="2795" description="Mätn-o granskn.arvod" category="Liability" gifi="319"/>
    </account-heading>
    <account-heading id="h-22" code="28" description="Övr.kortfristiga skulder">
      <account code="2810" description="Avräkning factoring " category="Liability" gifi="319"/>
      <account code="2820" description="Skulder t anställda" category="Liability" gifi="319"/>
      <account code="2821" description="Löneskulder " category="Liability" gifi="319"/>
      <account code="2822" description="Reseräkningar " category="Liability" gifi="319"/>
      <account code="2823" description="Tantiem, gratifikat" category="Liability" gifi="319"/>
      <account code="2830" description="Avr.belån.kontr.ford" category="Liability" gifi="319"/>
      <account code="2840" description="Kortfr låneskulder" category="Liability" gifi="319"/>
      <account code="2841" description="Kortfr del långfr sk" category="Liability" gifi="319"/>
      <account code="2849" description="Övr.kortfr lånesk" category="Liability" gifi="319"/>
      <account code="2860" description="Skuld t koncernföret" category="Liability" gifi="319"/>
      <account code="2861" description="Skuld t moderföretag" category="Liability" gifi="319"/>
      <account code="2862" description="Skuld t dotterföret" category="Liability" gifi="319"/>
      <account code="2863" description="Skuld t andr konc.f" category="Liability" gifi="319"/>
      <account code="2870" description="Skuld t intresseför" category="Liability" gifi="319"/>
      <account code="2890" description="Övr kortfr skulder " category="Liability" gifi="319"/>
      <account code="2891" description="Skuld under indrivn" category="Liability" gifi="319"/>
      <account code="2893" description="Skuld t närst pers" category="Liability" gifi="319"/>
      <account code="2897" description="Mottagna depos" category="Liability" gifi="319"/>
      <account code="2898" description="Outtagen vinstutd" category="Liability" gifi="319"/>
      <account code="2899" description="Övr.kortfr skuld" category="Liability" gifi="319"/>
    </account-heading>
    <account-heading id="h-23" code="29" description="Upplupna kostn och förutbetalda int.">
      <account code="2900" description="Uppl.kost.förutb.int" category="Liability" gifi="305"/>
      <account code="2910" description="Upplupna löner " category="Liability" gifi="305"/>
      <account code="2911" description="Löneskulder " category="Liability" gifi="305"/>
      <account code="2912" description="Ackordsöverskott" category="Liability" gifi="305"/>
      <account code="2920" description="Uppl semesterlöner" category="Liability" gifi="305"/>
      <account code="2921" description="Uppl semesterlöner" category="Liability" gifi="305"/>
      <account code="2928" description="Bet semesterlöner" category="Liability" gifi="305"/>
      <account code="2930" description="Uppl pensionskostn" category="Liability" gifi="305"/>
      <account code="2931" description="Uppl pensionsutbet" category="Liability" gifi="305"/>
      <account code="2940" description="Uppl soc.andr.avg" category="Liability" gifi="305"/>
      <account code="2941" description="Beräkn uppl soc.avg" category="Liability" gifi="305"/>
      <account code="2942" description="Beräkn uppl lönesk" category="Liability" gifi="305"/>
      <account code="2943" description="Ber uppl särs.lönesk" category="Liability" gifi="305"/>
      <account code="2944" description="B.uppl avkn.sk pens" category="Liability" gifi="305"/>
      <account code="2950" description="Uppl avt soc avg" category="Liability" gifi="305"/>
      <account code="2960" description="Upplupna utg.räntor" category="Liability" gifi="305"/>
      <account code="2970" description="Förutbet hyresink" category="Liability" gifi="305"/>
      <account code="2971" description="Förutbet arrendeink" category="Liability" gifi="305"/>
      <account code="2972" description="Förutbet ink.räntor" category="Liability" gifi="305"/>
      <account code="2980" description="Uppl avtalskostn " category="Liability" gifi="305"/>
      <account code="2990" description="Öv uppl k.förutb.int" category="Liability" gifi="305"/>
      <account code="2991" description="Beräkn arv bokslut" category="Liability" gifi="305"/>
      <account code="2992" description="Beräkn arv revision" category="Liability" gifi="305"/>
    </account-heading>
    <account-heading id="h-24" code="3" description="Rörelsens inkomster/int. "/>
    <account-heading id="h-25" code="30" description="Förs.av produkter "/>
    <account-heading id="h-26" code="300" description="Skomakeri ">
      <account code="3000" description="Förs.läderarb seldon" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3002" description="Förs.läderarb sadlar" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3003" description="Förs.läder träns,mm" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3005" description="Förs.läderarb övrigt" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-27" code="301" description="Ull-arbeten mm "/>
    <account-heading id="h-28" code="3010" description="Förs.ull-arbeten mm ">
      <account code="3011" description="Tovade saker " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3012" description="Stickade produkter " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3013" description="Förs.sömnader " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3015" description="Förs.ullprod övr" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3016" description="Herrkläder " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3017" description="Damkläder " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3018" description="Barnkläder " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3019" description="Sömnad Inredningsdet" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-29" code="302" description="Förs.övr produkter ">
      <account code="3021" description="Träprodukter " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3022" description="Metallprodukter " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3023" description="Textilier " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3025" description="Övr.produkter " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-30" code="303" description="Mat och boende ">
      <account code="3030" description="Frukost " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3031" description="Lunch eller middag " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3032" description="Fika, kaffebröd, mm" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3033" description="Måltidskorgar " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3034" description="Övr.förs.mat " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3035" description="Enbart övernattning " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3036" description="Boende m frukost" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-31" code="3037" description="Bed and Box ">
      <account code="3039" description="Övrigt boende " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-32" code="304" description="Förs.och tj.över gränserna ">
      <account code="3040" description="Förs.av tj. " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3041" description="Förs.tj.i Sv.moms25%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3042" description="Förs.tj.i Sv.moms12%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3043" description="Förs.tj.i Sv.moms 6%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3044" description="Förs.tj.i Sv.momsfri" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3045" description="Förs.av tj.t.utland" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3046" description="Förs.av tj.t.EU m25%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3048" description="Förs.av tj.t.EU mfri" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3050" description="Förs.av varor " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3051" description="Förs.var.Sv.moms 25%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3052" description="Förs.var.Sv.moms 12%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3053" description="Förs.var.Sv.moms 6%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3054" description="Förs.var.Sv.momsfri" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3055" description="Förs.var.t.utland" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3056" description="Förs.var.t.EUmoms25%" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3057" description="3p-förs.EU,mellanman" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3058" description="Förs.var.EUmomsfritt" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-33" code="306" description="Datatjänster">
      <account code="3060" description="Förs.datatogram" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3062" description="Förs.datatjänst" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3068" description="Datautbildning" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-34" code="31" description="Växtodling mm "/>
    <account-heading id="h-35" code="310" description="Foder mm ">
      <account code="3100" description="Förs.betesgång" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3102" description="Förs.hö" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3105" description="Förs.säd" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-36" code="3109" description="Förs.övr foder "/>
    <account-heading id="h-37" code="311" description="Mat mm ">
      <account code="3110" description="Förs.potatis" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3111" description="Förs.grönsaker" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3112" description="Förs.bär" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3113" description="Förs.kryddor " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3119" description="Förs.övr växter " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-38" code="312" description="Förs.förädlade prod">
      <account code="3120" description="Förs.förädlade gröns" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3121" description="Förs.förädlade krydd" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3129" description="Förs.övr förädl.prod" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3190" description="Förs.övr växtprod" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-39" code="32" description="Förs.djurprodukter"/>
    <account-heading id="h-40" code="320" description="Fårskötsel ">
      <account code="3200" description="Förs.livdjur " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3201" description="Lamm och fårkött " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3202" description="Päls och skinn " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3203" description="Ull, rå och kardad " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3209" description="Övr.prod från får " category="Income">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-41" code="321" description="Fågelproduktion ">
      <account code="3210" description="Livdjur, fåglar " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3211" description="Förs.slaktdjur, kött" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3212" description="Förs.Ägg " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-42" code="3219" description="Övr.produkter fåglar"/>
    <account-heading id="h-43" code="33" description="Häst och hästprodukter"/>
    <account-heading id="h-44" code="330" description="Hästuppdrag ">
      <account code="3300" description="Hästkörningar " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3301" description="Rid-guidning " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3309" description="Övr.hästuppdrag " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-45" code="331" description="Hästutbildning ">
      <account code="3310" description="Ridskola, kurser " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3311" description="Ridläger mm " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3315" description="Övrig ryttarutbildn" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3316" description="Tillridn av hästar " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3317" description="Inkörning av hästar" category="Income">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3319" description="Övrig hästutbildni" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-46" code="34" description="Förs.momsfria tj."/>
    <account-heading id="h-47" code="340" description="Sång och kultur ">
      <account code="3400" description="Sångframträdanden " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3401" description="Musikframträdanden" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3402" description="Lyrikframträdanden " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3409" description="Övr.momsfria framtr" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-48" code="341" description="Sjukvård ">
      <account code="3410" description="Patientint.läkarbes" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3411" description="Patientint.ej besök" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3412" description="Intyg t.pat" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3413" description="Intyg t.för./mynd" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3419" description="Övr.direkta sjukvård" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-49" code="342" description="Sjukvårdstj. ">
      <account code="3420" description="Tjänster åt landst" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3421" description="Tjänster åt företag " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3422" description="Tjänst åt smärtklin" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3429" description="Övr.sjukvårdstj. " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-50" code="349" description="Lab och undersökn">
      <account code="3490" description="Labprover, provtagn" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3491" description="Labprover, analyser" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3499" description="Övr.undersökningar " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-51" code="35" description="Fakturerade kostn ">
      <account code="3510" description="Fakturerat emballage" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3518" description="Returnerat emballage" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3520" description="Fakturerade frakter" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3530" description="Fakt.tull/sped.kost" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3540" description="Faktureringsavg." category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3550" description="Fakturerade resekost" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3570" description="Fakt. matrl.kostn" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3590" description="Övr.fakt. kostn " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-52" code="36" description="Rörelsens sidoint. ">
      <account code="3600" description="Rörelsens sidoint." category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3610" description="Förs.av material " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3611" description="Förs.av råmaterial" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3612" description="Förs.av skrot " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3613" description="Förs.förbrukn.matrl." category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3619" description="Förs.av övrigt matrl" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3620" description="Tillf.uth.personal " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3630" description="Tillf.uth.trsp-medel" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3680" description="Management fees " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3690" description="Övr.sidoint. " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-53" code="37" description="Intäktskorrigeringar ">
      <account code="3700" description="Intäktskorrigeringar" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3710" description="Ofördelade int.red." category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3730" description="Lämnade rabatter " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3731" description="Lämnade kassarab" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3732" description="Lämn.mängdrab-bonus" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3740" description="Öresutjämning " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="AP_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3750" description="Fakturerade punktsk." category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3751" description="Fakt.pkt.sk.kr.kont" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3752" description="Fakt.pkt-sk.debetkon" category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3790" description="Övr.intäktskorrigeringar " category="Income" gifi="400">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-54" code="38" description="Aktiverat arbete för egen räkning ">
      <account code="3800" description="Akt.arb.egen räkning" category="Income" gifi="402">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3840" description="Aktiv.arb-material " category="Income" gifi="402">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3850" description="Aktiv.arb-omkostn " category="Income" gifi="402">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3870" description="Aktiv.arb- löner " category="Income" gifi="402">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
    </account-heading>
    <account-heading id="h-55" code="39" description="Övr.rörelseint. ">
      <account code="3900" description="Övr.rörelseint." category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
      <account code="3910" description="Hyres- o arrendeint" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3911" description="Hyresint. " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3912" description="Arrendeint. " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3920" description="Provis/licen/royalti" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3921" description="Provisionsint. " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3922" description="Licensint.royalties" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3925" description="Franchiseint. " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3950" description="Återv,t.avskr.kundf" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3960" description="Valuta kursvinst" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3970" description="Vinst förs.anl.tillg" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3971" description="V. förs.imm.an.tillg" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3972" description="Vinst förs.byggn/mar" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3973" description="Vinst förs mask/inv" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3974" description="Vinst förs.bilar" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3975" description="Vinst förs datorer" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3976" description="Vinst förs.anl.djur" category="Income" gifi="552">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3980" description="Erhållna bidrag " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3981" description="Erhållna EU-bidrag " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3985" description="Erhållna statl bidr" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3987" description="Erh. kommunala bidr" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3989" description="Övr.erhållna bidrag " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3990" description="Övr.ers.och int. " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3991" description="Konfliktersättning " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3992" description="Erhållna skadestånd " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3993" description="Erh.donationer gåvor" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3994" description="Ofördelad förs.ers" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3995" description="Lånedat.nettolöneavd" category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
      </account>
      <account code="3998" description="Sjukpenning " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_income"/>
      </account>
      <account code="3999" description="Övr.rörelseint. " category="Income" gifi="401">
        <link code="AR_amount"/>
        <link code="IC_sale"/>
        <link code="IC_income"/>
      </account>
    </account-heading>
    <account-heading id="h-56" code="4" description="Utgifter/kostn för varor, material och vissa köpta tj. "/>
    <account-heading id="h-57" code="40" description="Inköp av varor och material"/>
    <account-heading id="h-58" code="400" description="Inköp lädermaterial mm ">
      <account code="4000" description="Inköp läder/skinn mm" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4001" description="Beredn.kostn läd/sk" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4008" description="Kostn.komp.utv.skom." category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4009" description="Övr.inköp skomakeri" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-59" code="401" description="Inköp för ull och sömnadsproduktion ">
      <account code="4010" description="Inköp ull " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4011" description="Inköp garn " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4012" description="Inköp tyg " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4018" description="Kostn.komp.utv.ull/s" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4019" description="Inköp övrigt t.ull/s" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="402" description="Inköp t.övr produkter" category="Expense" gifi="400">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4029" description="Inköp övr produkter " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-60" code="403" description="Inköp mat och boende ">
      <account code="4030" description="Inköp matvaror " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4035" description="Inköp övr.matprod" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-61" code="4036" description="Kostn.besiktn.certif">
      <account code="4038" description="Kostn.komp.utv.mat/b" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4039" description="Inköp garn " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4040" description="Inköp varor/mtrl Sv." category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4050" description="Inköp varor/mtrl utl" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4051" description="Inköp varor/mtrl utl" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4055" description="3p-förv.EU-mellanman" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4056" description="3p-förv.EU-moms 25% " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4058" description="3p-förv.EU-momsfri " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4060" description="Inköp närstående för" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-62" code="410" description="Växtodlingskostn ">
      <account code="4100" description="Utsäde växtodling " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4101" description="Gödsel växtodling " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4109" description="Övr.kostn växtodling" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4110" description="Utsäde pot,gröns,kry" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4111" description="Gödsel,markförb odl" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4119" description="Övr.kostn odling " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-63" code="420" description="Kostn fårskötsel ">
      <account code="4200" description="Inköp djur " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4201" description="Grovfoder får " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4202" description="Fodersäd, havre " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4203" description="Kraftfoder får " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4204" description="Mineralfoder " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4205" description="Fodertillskott " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4206" description="Klippning " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4207" description="Veterinärkostn " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4208" description="Komp.utv.fårskötsel" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4209" description="Övr.kostn får " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-64" code="421" description="Fjäderfä ">
      <account code="4210" description="Inköp djur " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4211" description="Foderinköp " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4212" description="Mineraltills fjäderf" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4218" description="Komp.utv.fjäderfä" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4219" description="Övr.kostn fjäderfä" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-65" code="43" description="Kostn häst ">
      <account code="4300" description="Grovfoder häst " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4301" description="Kraftfoder häst " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4302" description="Mineralfoder häst " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4303" description="Vaccinationer häst" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4304" description="Övr.foder mm " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4310" description="Hovbeslag,hovslagn" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4311" description="Hudvård mm " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4318" description="Veterinärkostn " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4319" description="Övr.kostn hästvård" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4329" description="Öv.k.sadel/seldonsvå" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4339" description="Öv.k.vagn/redsk häst" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4349" description="Övr.kostn ridleder " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4398" description="Komp.utv. häst " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4399" description="Övr.kostn häst " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-66" code="440" description="Sång och kultur ">
      <account code="4400" description="Noter och material" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
      </account>
      <account code="4408" description="Komp.utv.sång kultur" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
      </account>
      <account code="4409" description="Öv.kostn sång,kultur" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-67" code="441" description="Sjukvårdstj. ">
      <account code="4410" description="Inköp f sjukv.prod" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
      </account>
      <account code="4418" description="Komp.utv.sjukvård " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
      </account>
      <account code="4419" description="Övr.kostn sjukvård" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-68" code="46" description="Legoarbeten - underentreprenader ">
      <account code="4600" description="Legoarb/underentr" category="Expense" gifi="501">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-69" code="47" description="Reduktion av ink.pris">
      <account code="4730" description="Red. av inköpspriser" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4731" description="Erh kassarabatter " category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4732" description="Erh mängdrab/bonus" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="4790" description="Övr.red.inköpspriser" category="Expense" gifi="500">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-70" code="48" description="Fri t.egna konton "/>
    <account-heading id="h-71" code="49" description="Lagerförändring, förändring av pågående arbeten samt garantiavsättningar ">
      <account code="4900" description="Förändr av lager" category="Expense" gifi="509/510"/>
      <account code="4910" description="Förändr.lager råv." category="Expense" gifi="500"/>
      <account code="4920" description="Förändr.lag förnöd" category="Expense" gifi="500"/>
      <account code="4930" description="Förändr.lag halvfab" category="Expense" gifi="509/510"/>
      <account code="4931" description="För.lag köpta ½fab" category="Expense" gifi="500"/>
      <account code="4932" description="För.lag egentv.½fab" category="Expense" gifi="509/509"/>
      <account code="4940" description="För.lager - PIA " category="Expense" gifi="509/510"/>
      <account code="4950" description="För.lager färd.varor" category="Expense" gifi="509/510"/>
      <account code="4960" description="För.lager handelsvar" category="Expense" gifi="500"/>
      <account code="4970" description="För.påg.arb.nedl.kos" category="Expense" gifi="509/510"/>
      <account code="4974" description="För.påg.arb.mtrl" category="Expense" gifi="509/510"/>
      <account code="4975" description="För.påg.arb.omk." category="Expense" gifi="509/510"/>
      <account code="4977" description="För.påg.arb.pers" category="Expense" gifi="509/510"/>
      <account code="4990" description="För.lag o påg.arb" category="Expense" gifi="509/510"/>
    </account-heading>
    <account-heading id="h-72" code="5" description="Övr.externa rörelseutgifter/kostn "/>
    <account-heading id="h-73" code="50" description="Lokalkostn">
      <account code="5000" description="Lokalkostn" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5010" description="Lokalhyra " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5011" description="Hyra av kontorslokal" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5012" description="Hyra för garage " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5013" description="Hyra för lagerlokal" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5014" description="Hyra för P-plats " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5015" description="Avg.för bostadsr.för" category="Expense" gifi="528"/>
      <account code="5020" description="Elavg.för belysning" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5030" description="Värme " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5040" description="Vatten och avlopp " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5050" description="Lokaltillbehör " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5060" description="Städn. renhållning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5061" description="Städning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5062" description="Sophämtning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5063" description="Hyra för sopcont." category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5064" description="Snöröjning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5065" description="Trädgårdsskötsel " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5070" description="Rep.underhåll lokal" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5090" description="Övr.lokalkostn " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-74" code="51" description="Fastighetskostn">
      <account code="5100" description="Fastighetskostn" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5110" description="Tomträttsavg/arrende" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5120" description="Elavg.belysning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5130" description="Värme " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5131" description="Uppvärmning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5132" description="Sotning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5140" description="Vatten och avlopp " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5160" description="Städn o renhållning" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5161" description="Städning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5162" description="Sophämtning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5163" description="Hyra f sopcontainer" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5164" description="Snöröjning " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5165" description="Trädgårdsskötsel " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5170" description="Rep.o underhåll fast" category="Expense" gifi="526">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5190" description="Övr.fastighetskostn " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5191" description="Fastighetsskatt " category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5192" description="Fastigh.förs.premier" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5198" description="Ö.fast.kostn-ej avdr" category="Expense" gifi="528"/>
      <account code="5199" description="Ö.fast.kostn-avdrag" category="Expense" gifi="528">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-75" code="52" description="Hyra av anläggningstillgångar ">
      <account code="5200" description="Hyra av anl.tillg" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5210" description="Hyra mask/tekn.anl" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5211" description="Korthyra mask/te anl" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5212" description="Leasing mask/te anl" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5220" description="Hyra inv/verktyg " category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5221" description="Korthyra inv/verktyg" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5222" description="Leasing inv/verktyg" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5250" description="Hyra av datorer " category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5251" description="Korttidshyra datorer" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5252" description="Leasing av datorer " category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5290" description="Ö.hyresk. anl.tillg" category="Expense" gifi="529">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-76" code="53" description="Energikostn ">
      <account code="5300" description="Energikostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5310" description="Elavg.för drift " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5320" description="Gas " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5330" description="Eldningsolja " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5340" description="Stenkol och koks " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5350" description="Torv,ved mm bränsle" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5360" description="Bensin,fotogen,diese" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5370" description="Fjärrvärme,kyla mm" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5380" description="Vatten " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5390" description="Övr.energikostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-77" code="54" description="Förbrukningsinventarier och förbrukningsmaterial ">
      <account code="5400" description="Förbrukn.inv. mm" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5410" description="Förbrukn.inventarier" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5420" description="Dataprogram " category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5430" description="Transportinventarier" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5440" description="Förbrukn.emballage" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5460" description="Förbrukningsmaterial" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5480" description="Arbetskläder/skyddsm" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5490" description="Övr.förbr.inv.o.mtrl" category="Expense" gifi="531">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-78" code="55" description="Reparation och underhåll ">
      <account code="5500" description="Repar. och underhåll" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5510" description="Rep.o underh.mask/ta" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5520" description="Rep.o underh.inv." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5530" description="Rep.o underh inst." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5550" description="Rep.o underh förbr" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5580" description="Underh/tvätt arb.kl" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5590" description="Övr.kostn rep/underh" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-79" code="56" description="Kostn för transportmedel">
      <account code="5600" description="Kostn för transportm" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5610" description="Personbilskostn " category="Expense" gifi="536">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5611" description="Drivmedel pers.bilar" category="Expense" gifi="536">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5612" description="Förs/skat pers.bilar" category="Expense" gifi="536">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5613" description="Rep/underh pers.bil" category="Expense" gifi="536">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5615" description="Leasingavg.pers.bil" category="Expense" gifi="536">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5619" description="Övr.personbilskostn" category="Expense" gifi="536">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5620" description="Lastbilskostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5621" description="Drivmedel lastbilar " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5622" description="Förs/sk lastbilar " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5623" description="Rep/underh-lastbilar" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5625" description="Leasingavg.lastbilar" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5629" description="Övr.lastbilskostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5630" description="Truckkostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5650" description="Traktorkostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5660" description="Motorcy/mop/skoterKo" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5670" description="Båtkostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5680" description="Flygplan/helikopterk" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5690" description="Övr.kostn trsp-medel" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-80" code="57" description="Frakter och transporter ">
      <account code="5700" description="Frakter och transp" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5710" description="Frakt,trsp varudistr" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_expense"/>
        <link code="IC_cogs"/>
      </account>
      <account code="5720" description="Tull- och sped.kostn" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5730" description="Arbetstransporter " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-81" code="58" description="Resekostn ">
      <account code="5800" description="Resekostn" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5810" description="Biljetter " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5820" description="Hyrbilskostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5831" description="Kost och logi i Sv. " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5832" description="Kost och logi i utl" category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5890" description="Övr.resekostn " category="Expense" gifi="538">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-82" code="59" description="Reklam och PR ">
      <account code="5900" description="Reklam och PR" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5910" description="Annonsering " category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5920" description="Utomhus/trafikreklam" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5930" description="Reklamtr./direktrekl" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5940" description="Utställn. och mässor" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5950" description="Butiksreklam " category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5960" description="Varuprover,reklamgåv" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5970" description="Film-,radio- reklam" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5980" description="PR, sponsring " category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5985" description="Hemsidor datareklam" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5990" description="Övr.kostn rekl/PR" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="5998" description="Erhållna reklambidr" category="Expense" gifi="541">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-83" code="6" description="Övr.externa rörelseutgifter/kostn"/>
    <account-heading id="h-84" code="60" description="Övr.försäljningskostnader">
      <account code="6000" description="Öv.försäljningskostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6010" description="Kataloger/prislistor" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6020" description="Egna facktidskrifter" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6030" description="Speciella orderkostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6040" description="Kontokortsavg." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6050" description="Försäljningsprovis." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6055" description="Franchiseavg.o dyl" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6060" description="Kreditförs.kostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6061" description="Kreditupplysning" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6062" description="Inkasso " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6070" description="Repr." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6071" description="Repr.-avdragsgill" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6072" description="Repr.-ej avdragsgill" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6080" description="Bankgarantiavg." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6090" description="Övr.försäljn.kostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-85" code="61" description="Kontorsmaterial och trycksaker">
      <account code="6100" description="Kontorsmtrl o trycks" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6110" description="Kontorsmaterial " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6150" description="Trycksaker " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-86" code="62" description="Tele och post ">
      <account code="6200" description="Tele och post" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6210" description="Telekommunikation " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6211" description="Telefon " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6212" description="Mobiltelefon " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6213" description="Mobilsökning " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6214" description="Fax " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6215" description="Telex " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6217" description="Telefonkonsult " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6230" description="Datakommunikation " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6250" description="Porto mm" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-87" code="63" description="Företagsförs och övr riskkostn">
      <account code="6300" description="Föret.förs o ö r.kostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6310" description="Företagsförsäkringar " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6320" description="Självrisker " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6330" description="Förluster i påg.arb" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6350" description="Förluster på kundf" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6351" description="Konstat förl kundf" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6352" description="Befarad förl kundf" category="Expense" gifi="530"/>
      <account code="6360" description="Garantikostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6361" description="Förl.garantiavs" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6362" description="Faktisk garantikostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6370" description="Kostn bevakn/larm" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6380" description="Förl övr kortfr.ford" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6390" description="Övr.riskkostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-88" code="64" description="Förvaltningskostn ">
      <account code="6400" description="Förvaltningskostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6410" description="Styrelsearvoden " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6420" description="Revisionsarvoden " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6430" description="Management fees " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6440" description="Årsredov./delårsrapp" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6450" description="Bolagsstämma " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-89" code="65" description="Övr.externa tj. ">
      <account code="6500" description="Övr.externa tj." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6510" description="Mätningstj. " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6520" description="Ritn- o kopier.kostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6530" description="Redovisningstj. " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6540" description="IT-tj. " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6550" description="Konsultarvoden " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6560" description="Serviceavg.branschor" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6570" description="Bankkostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6580" description="Adv.o rättegångskost" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6590" description="Övr.externa tj. " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-90" code="66" description="Fri t.egna konton"/>
    <account-heading id="h-91" code="67" description="Fri t.egna konton"/>
    <account-heading id="h-92" code="68" description="Inhyrd personal ">
      <account code="6800" description="Inhyrd personal" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6810" description="Inhyrd prod.pers" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6820" description="Inhyrd lagerpersonal" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6830" description="Inhyrd transportpers" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6840" description="Inh.kontor/ekonomipe" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6850" description="Inhyrd IT-personal " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6860" description="Inh.markn/försäljn.p" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6870" description="Inh.restau/butiksper" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6880" description="Inhyrd företagsled." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6890" description="Övr inhyrd personal" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-93" code="69" description="Övr.externa kostn ">
      <account code="6900" description="Övr.externa kostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6910" description="Licensavg./royalties" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6911" description="Stim- och Samiavg." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6920" description="Patenkostn egna pat" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6921" description="Uppfinningskostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6930" description="Kostn varumärken mm" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6940" description="Kontr/provn/stämpela" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6941" description="Certifieringskostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6950" description="Tillsynsavg.myndigh" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6951" description="Miljöavg." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6952" description="Förpackningsavg." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6960" description="Franchiseavg.och dyl" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6970" description="Tidn/tidskr/facklitt" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6971" description="Tidningar och tidskr" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6972" description="Facklitteratur " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6980" description="Föreningsavg." category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6981" description="Föreningsavg-avdrags" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6982" description="För-avg-ej avdragsgi" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6990" description="Övr.externa kostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6991" description="Övr.ext.kostn-avdrag" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6992" description="Ö.ext.ko-ej avdragsg" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6993" description="Lämnade bidr o gåvor" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6995" description="Kostn.rta sk/soc.avg" category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="6998" description="Ing.moms-återbetaln" category="Expense" gifi="530"/>
      <account code="6999" description="Ing.moms-bland.verks" category="Expense" gifi="530"/>
    </account-heading>
    <account-heading id="h-94" code="7" description="Utgifter/kostn för personal, avskr m m "/>
    <account-heading id="h-95" code="70" description="Löner t.kollektivanst">
      <account code="7000" description="Löner t.kollektivans" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7010" description="Löner t.kollektivans" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7011" description="Löner t.kollektivans" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7012" description="Vinstand t.koll.ans" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7015" description="Löneskatt koll.ans" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7016" description="Lönesk.vinstand.koll" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7017" description="Avg.vederl.koll.ans" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7018" description="Bruttolöneavdr koll" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7019" description="Uppl.lön.vinstan.kol" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7080" description="Lön ej arb tid koll" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7081" description="Sjuklöner kollektiva" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7082" description="Semesterlöner koll." category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7090" description="Förändr.sem.lönskuld" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-96" code="71" description="Fri t.egna konton"/>
    <account-heading id="h-97" code="72" description="Löner t.tjänstemän och företagsledare ">
      <account code="7200" description="Lön tj.män/för.led." category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7211" description="Löner t.tjänstemän " category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7212" description="Vinstand. t.tj.män" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7215" description="Löneskatt tjänstemän" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7216" description="Lönesk. vinstand tjm" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7217" description="Avg.vederl.t.tj.män" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7218" description="Bruttolönavdr-tj.män" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7219" description="Uppl.lön/vinstand.tj" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7220" description="Löner t.företagsled" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7221" description="Löner t.företagsled" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7222" description="Tantiem företagsled" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7223" description="Gratif. företagsled" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7227" description="Avg.ved.företagsled" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7228" description="Bruttolöneavdr.f-led" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7229" description="Uppl.lön/v-and.f-led" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7280" description="Lön ek arb tid tj/fl" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7281" description="Sjuklöner tjm/f-led" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7282" description="Semesterlöner tj/fl" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7290" description="Förändr.sem.lönskuld" category="Expense" gifi="512">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-98" code="73" description="Kostnadsers.och förmåner">
      <account code="7300" description="Kostn.ers.och förmån" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7310" description="Kontanta extraers." category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7311" description="Ers för sammantr.mm" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7312" description="Ers förslagsv./uppfi" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7313" description="Bidrag bostadskostn" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7314" description="Bidrag måltidskostn" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7315" description="Bidrag resor tor arb" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7316" description="Bidrag arbetskläder" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7317" description="Bidrag arb.mtrl/vtyg" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7318" description="Felräkningspengar " category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7319" description="Övr.kont extraers." category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7320" description="Traktam.tj.resa " category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7321" description="Skattefri traktam-Sv" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7322" description="Skattepli traktam-Sv" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7323" description="Skattefri traktam-ut" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7324" description="Skattepli traktam-ut" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7330" description="Bilers." category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7331" description="Bilers.- skattefria " category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7332" description="Bilers.- skattepl" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7350" description="Ers föres.arb.kl" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7370" description="Repr.ersättningar" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7380" description="Kostn förm.anst" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7381" description="Kostn fri bostad" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7382" description="Kostn fria/subv målt" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7383" description="Kostn resor tor arb" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7384" description="Kostn fria/subv a.kl" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7385" description="Kostn för fri bil " category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7386" description="Subventionerad ränta" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7387" description="Personalrabatter " category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7389" description="Övr.kostn och förmån" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7390" description="Övr.kostners.förmån" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7398" description="Anst.nettolöneavdrag" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7399" description="Övr.kostners.förmån" category="Expense" gifi="514">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-99" code="74" description="Pens.kostn ">
      <account code="7400" description="Pens.kostn" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7410" description="Pens.försäkr.premier" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7411" description="Prem.koll.pens.förs" category="Expense" gifi="524/511">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7412" description="Prem.indiv.pens.förs" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7420" description="Förändr.pens.skuld" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7430" description="Avdr.ränt.pens.kostn" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7440" description="Avs.t.pens.stiftelse" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7450" description="Avdr.gottg.pens.stif" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7460" description="Pens.utbetalningar " category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7461" description="Pens.utbet.koll.anst" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7462" description="Pens.utbet.tjänstem" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7463" description="Pens.utbet.för.led" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7470" description="Förvalt/kred.för.avg" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7490" description="Övr.pensionskostn " category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-100" code="75" description="Sociala och andra avg.enligt lag och avtal">
      <account code="7500" description="Soc.avg.enl lag/avt" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7510" description="Lagstadgade soc.avg." category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7511" description="Soc.avg.löner/ers." category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7512" description="Soc.avg.förmånsvärd" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7515" description="Soc.avg.sk.pl.ers" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7516" description="Soc.avg.på arvoden" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7518" description="Soc.avg.bruttolönavd" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7519" description="Soc.av.sem/löneskuld" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7520" description="Egenavg.m m " category="Expense" gifi="597">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7530" description="Löneskatt " category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7531" description="Löneskatt löner/ers" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7532" description="Löneskatt förmånsvär" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7533" description="Särs.lönesk.pens.kos" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7535" description="Lönesk.skattepl.ers." category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7536" description="Löneskatt på arvoden" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7538" description="Lönesk.bruttolöneavd" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7550" description="Avk.sk.pensionsmed" category="Expense" gifi="524">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7570" description="Premier AMF-försäkr" category="Expense" gifi="511">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7580" description="Gruppförsäkr.premier" category="Expense" gifi="520/511">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7581" description="Grupplivförs.premier" category="Expense" gifi="520/511">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7582" description="Gruppsjukförs.prem." category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7583" description="Gruppolycksfallsf.p" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7590" description="Ö.soc.o.a.avg.e.lag" category="Expense" gifi="520">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-101" code="76" description="Övr.personalkostn ">
      <account code="7600" description="Övr.personalkostn" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7610" description="Utbildning " category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7620" description="Sjuk- och hälsovård" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7621" description="Sjuk/hälsov-avd.gill" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7622" description="Sjuk/hälsov-ej avdr" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7630" description="Personalrepr" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7631" description="Personalrepr-avdr.g" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7632" description="Personalrepr-ej av.g" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7650" description="Sjuklöneförsäkring " category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7670" description="Avs. t.personalst" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7680" description="Gottgör.f.pers.stift" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7690" description="Övr.pers.kostn/bidr" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7691" description="Personalrekrytering" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7692" description="Begravningshjälp " category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7693" description="Fritidsverksamhet " category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7698" description="Erh bidr o ers.pers" category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
      <account code="7699" description="Övr.personalkostn " category="Expense" gifi="527">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-102" code="77" description="Ns och återföring av nedskrivningar ">
      <account code="7710" description="Ns im.anl.tillg" category="Expense" gifi="553"/>
      <account code="7720" description="Ns byggn/mark" category="Expense" gifi="553"/>
      <account code="7730" description="Ns mask/inv" category="Expense" gifi="553"/>
      <account code="7740" description="Ns oms.tillg" category="Expense" gifi="553"/>
      <account code="7760" description="Återf.nedskr.im.anlt" category="Expense" gifi="553"/>
      <account code="7770" description="Återf nedskr.by/mark" category="Expense" gifi="553/554"/>
      <account code="7780" description="Återf nedsk.mask/inv" category="Expense" gifi="553/554"/>
      <account code="7790" description="Återf nedsk.oms.till" category="Expense" gifi="553/554"/>
    </account-heading>
    <account-heading id="h-103" code="78" description="Avskr enligt plan ">
      <account code="7810" description="Avskr im.anl.tillg" category="Expense" gifi="561"/>
      <account code="7811" description="Avskr bal.utgifter" category="Expense" gifi="561"/>
      <account code="7812" description="Avskr koncessioner" category="Expense" gifi="561"/>
      <account code="7813" description="Avskr på patent " category="Expense" gifi="561"/>
      <account code="7814" description="Avskr på licenser " category="Expense" gifi="561"/>
      <account code="7815" description="Avskr på varumärken" category="Expense" gifi="561"/>
      <account code="7816" description="Avskr på hyresrätter" category="Expense" gifi="561"/>
      <account code="7817" description="Avskr på goodwill " category="Expense" gifi="561"/>
      <account code="7819" description="Avsk.ö.im.anl.tillg" category="Expense" gifi="561"/>
      <account code="7820" description="Avskr byggn/markanl" category="Expense" gifi="560"/>
      <account code="7821" description="Avskr byggnader " category="Expense" gifi="560"/>
      <account code="7824" description="Avskr markanläggning " category="Expense" gifi="560"/>
      <account code="7829" description="Avskr övr byggnader " category="Expense" gifi="560"/>
      <account code="7830" description="Avskr maskiner/inv" category="Expense" gifi="559"/>
      <account code="7831" description="Avskr mask/tekn.anl" category="Expense" gifi="559"/>
      <account code="7832" description="Avskr inv/verktyg " category="Expense" gifi="559"/>
      <account code="7833" description="Avskr installationer " category="Expense" gifi="559"/>
      <account code="7834" description="Avskr bil/trsp-medel" category="Expense" gifi="559"/>
      <account code="7835" description="Avskr datorer " category="Expense" gifi="559"/>
      <account code="7836" description="Avskr leasingavtal " category="Expense" gifi="559"/>
      <account code="7837" description="Avskr anl.djur " category="Expense" gifi="559"/>
      <account code="7839" description="Avskr övr mask/inv" category="Expense" gifi="559"/>
    </account-heading>
    <account-heading id="h-104" code="79" description="Poster av engångskaraktär och övr rörelsekostn ">
      <account code="7910" description="Intäkt av engångskar" category="Expense" gifi="401">
        <link code="AR_amount"/>
      </account>
      <account code="7920" description="Kostn av engångskar" category="Expense" gifi="530">
        <link code="AP_amount"/>
      </account>
      <account code="7960" description="Valutakursförlust" category="Expense" gifi="530">
        <link code="AP_amount"/>
      </account>
      <account code="7970" description="Förl.avytt.anl.tillg" category="Expense" gifi="556">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="7971" description="Förl.avytt.im.anl.ti" category="Expense" gifi="556">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="7972" description="Förl.avytt.byggn/mar" category="Expense" gifi="556">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="7973" description="Förl.avytt.mask/inv" category="Expense" gifi="556">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="7990" description="Övr.rörelsekostn " category="Expense" gifi="530">
        <link code="AP_amount"/>
        <link code="IC_cogs"/>
        <link code="IC_expense"/>
      </account>
    </account-heading>
    <account-heading id="h-105" code="8" description="Finansiella och andra inkomster/int. och utgifter/kostn "/>
    <account-heading id="h-106" code="80" description="Resultat från aktier och andelar i koncernföretag">
      <account code="8010" description="Utdeln akt.and.koncf" category="Expense" gifi="564">
        <link code="AR_amount"/>
      </account>
      <account code="8012" description="Utdeln akt.and.do-fö" category="Expense" gifi="564">
        <link code="AR_amount"/>
      </account>
      <account code="8013" description="Utdeln akt.and.ö kf" category="Expense" gifi="564">
        <link code="AR_amount"/>
      </account>
      <account code="8020" description="Res förs.akt/and kf" category="Expense" gifi="550/551">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8022" description="Res förs.akt/and df" category="Expense" gifi="550/551">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8023" description="Res förs.akt/and ök" category="Expense" gifi="550/551">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8070" description="Ns långfr.fo.kf" category="Expense" gifi="553/570"/>
      <account code="8072" description="Ns akt/and do-f" category="Expense" gifi="570"/>
      <account code="8073" description="Ns akt/and ö kf" category="Expense" gifi="570"/>
      <account code="8076" description="Ns långfr.fo mo" category="Expense" gifi="570"/>
      <account code="8077" description="Ns långfr.fo do" category="Expense" gifi="570"/>
      <account code="8078" description="Ns långfr.fo ök" category="Expense" gifi="570"/>
      <account code="8080" description="Åf ns långfr.fo kf" category="Expense" gifi="571"/>
      <account code="8082" description="Åf ns akt/and do-fö" category="Expense" gifi="571"/>
      <account code="8083" description="Åf ns akt/and ö kf" category="Expense" gifi="571"/>
      <account code="8086" description="Åf ns långfr.fo.mo" category="Expense" gifi="571"/>
      <account code="8087" description="Åf ns långfr.fo.do" category="Expense" gifi="571"/>
      <account code="8088" description="Åf ns långfr.fo.kf" category="Expense" gifi="571"/>
    </account-heading>
    <account-heading id="h-107" code="81" description="Resultat från aktier och andelar i intresseföretag ">
      <account code="8110" description="Utd akt/and intr.fö" category="Income" gifi="564">
        <link code="AR_amount"/>
      </account>
      <account code="8120" description="Res förs.akt/and ifö" category="Income" gifi="550/551">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8170" description="Ns långfr.fo.intr.fö" category="Income" gifi="570"/>
      <account code="8171" description="Ns akt/andel intr.fö" category="Income" gifi="570"/>
      <account code="8172" description="Ns långfr fo intr.fö" category="Income" gifi="570"/>
      <account code="8180" description="Åf ns långfr fo ifö" category="Income" gifi="570"/>
      <account code="8181" description="Åf ns akt/and int.fö" category="Income" gifi="570"/>
      <account code="8182" description="Åf ns fordr intr.för" category="Income" gifi="570"/>
    </account-heading>
    <account-heading id="h-108" code="82" description="Resultat övr värdepapper och långfr fordr (anl.tillg) ">
      <account code="8200" description="Rta int. anl.tillg." category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8210" description="Utd akt/and övr.för" category="Income" gifi="565">
        <link code="AR_amount"/>
      </account>
      <account code="8220" description="Resu.förs.värdep afö" category="Income" gifi="550/551">
        <link code="AR_amount"/>
      </account>
      <account code="8221" description="Res förs akt/and för" category="Income" gifi="550/551">
        <link code="AR_amount"/>
      </account>
      <account code="8222" description="Res förs långfr fo." category="Income" gifi="550/551">
        <link code="AR_amount"/>
      </account>
      <account code="8223" description="Res förs övr värdep" category="Income" gifi="550/551">
        <link code="AR_amount"/>
      </account>
      <account code="8230" description="Valutak.diff.l-fr.fo" category="Income" gifi="566">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8231" description="Valutak.vinst l-fr.f" category="Income" gifi="566">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8236" description="Valutak.förl.l-fr.fo" category="Income" gifi="567">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8250" description="Rta l-fr fo.värdepap" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8251" description="Rta l-fr fordr." category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8252" description="Rta övr värdepapper" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8260" description="Rta l-fr fo.kon.för" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8261" description="Rta l-fr fo.moderför" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8262" description="Rta l-fr fo.dotterfö" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8263" description="Rta l-fr fo.and.ko-f" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8270" description="Ns and.l-fr fo.an.fö" category="Income" gifi="570"/>
      <account code="8271" description="Ns akt/and företag " category="Income" gifi="570"/>
      <account code="8272" description="Ns l-fr fo.and.föret" category="Income" gifi="570"/>
      <account code="8273" description="Ns övr värdepapper" category="Income" gifi="570"/>
      <account code="8280" description="Åf ns and.l-fr fo af" category="Income" gifi="571"/>
      <account code="8281" description="Åf ns akt/and företa" category="Income" gifi="571"/>
      <account code="8282" description="Åf ns l-fr fo.an.fö" category="Income" gifi="571"/>
      <account code="8283" description="Åf ns värdepapper" category="Income" gifi="571"/>
    </account-heading>
    <account-heading id="h-109" code="83" description="Övr.ränteint. och liknande resultatposter ">
      <account code="8300" description="Rta-int. oms.tillg" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8310" description="Rta-int. oms.tillg" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8311" description="Rta-int. från bank " category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8312" description="Rta-int.korts.plac" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8313" description="Rta-int.korts.fordr." category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8314" description="Skattefria ränteint. " category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8317" description="Rt-int. dold rt-komp" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8319" description="Ö.rta-int.oms.tillg" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8330" description="Valutakursvinster " category="Income" gifi="566">
        <link code="AR_amount"/>
      </account>
      <account code="8331" description="Valutakursvinster " category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8336" description="Valutakursförluster" category="Income" gifi="567">
        <link code="AR_amount"/>
      </account>
      <account code="8340" description="Utd.kortfr.plac." category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8350" description="Res.förs.kortfr.plac" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8360" description="Övr.rt-int.konc.före" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8361" description="Övr.rt-int.moderföre" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8362" description="Övr.rt-int.dotterför" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8363" description="Övr.rt-int.övr ko.fö" category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
      <account code="8370" description="Ns kortfr.placeringa" category="Income" gifi="569"/>
      <account code="8380" description="Åf ns k-fr.placering" category="Income" gifi="568"/>
      <account code="8390" description="Övr.finansiella int. " category="Income" gifi="568">
        <link code="AR_amount"/>
      </account>
    </account-heading>
    <account-heading id="h-110" code="84" description="Rtakostn och liknande resultatposter ">
      <account code="8400" description="Rta-kostn" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8410" description="Rta-ko långfr skuld" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8411" description="Rta-ko obl/förl/konv" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8412" description="Rta årets pens.kostn" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8413" description="Rta checkräkningskr" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8414" description="Rta byggnadskreditiv" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8415" description="Rta öv.skuld.krediti" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8417" description="Rta dold räntekomp" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8418" description="Avdragspost räntesub" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8419" description="Övr.rt-ko l-fr.skuld" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8420" description="Rta-ko k-fr.skulder " category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8421" description="Rta-ko kreditinstit" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8422" description="Dröjsmålsrta lev.sku" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8423" description="Kostn.rta skat/avg" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8429" description="Övr.räntekostn " category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8430" description="Valutakursdiff.skuld" category="Expense" gifi="566">
        <link code="AP_amount"/>
      </account>
      <account code="8431" description="Valutakursvins skuld" category="Expense" gifi="566">
        <link code="AP_amount"/>
      </account>
      <account code="8436" description="Valutakursförl skuld" category="Expense" gifi="567">
        <link code="AP_amount"/>
      </account>
      <account code="8440" description="Erhållna räntebidrag" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8460" description="Rtakostn koncernför." category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8461" description="Rtakostn moderföret." category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8462" description="Rtakostn dotterför." category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8463" description="Rtakostn öv.konc.för" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8480" description="Aktiverade rt-kostn" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
      <account code="8490" description="Övr.finans. kostn" category="Expense" gifi="569">
        <link code="AP_amount"/>
      </account>
    </account-heading>
    <account-heading id="h-111" code="85" description="Fri t.egna konton"/>
    <account-heading id="h-112" code="86" description="Fri t.egna konton "/>
    <account-heading id="h-113" code="87" description="Extraordinära int. och kostn ">
      <account code="8710" description="Extraordinära int. " category="Income" gifi="401">
        <link code="AR_amount"/>
      </account>
      <account code="8750" description="Extraordinära kostn" category="Expense" gifi="530">
        <link code="AP_amount"/>
      </account>
    </account-heading>
    <account-heading id="h-114" code="88" description="Bokslutsdispositioner">
      <account code="8810" description="Ändr.per.fond-HB-1" category="Expense" gifi="586/589">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8811" description="Avs. t.per.fond " category="Expense" gifi="586/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8819" description="Återf per.fond " category="Income" gifi="589/593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8820" description="Ändr.per.fond-HB-2" category="Expense" gifi="589/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8821" description="Avs.periodiseringsfo" category="Expense" gifi="589/595">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8829" description="Åf periodiseringsfon" category="Expense" gifi="589/596">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8830" description="Ändr.per.fond-HB-3" category="Expense" gifi="589/597">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8831" description="Avs. t.period.fond" category="Expense" gifi="589/598">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8839" description="Åf periodiseringsfon" category="Expense" gifi="589/599">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8850" description="Överavskrivning " category="Expense" gifi="578/590">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8851" description="Ä.överavskr-im.a.t" category="Expense" gifi="578/590">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8852" description="Ä.överavskr-by/man" category="Expense" gifi="578/590">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8853" description="Ä.överavskr-ma/inv" category="Expense" gifi="578/590">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8860" description="För. av ers.fond " category="Expense" gifi="593/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8861" description="Avs.ers.fond inv" category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8862" description="Avs ers.fond by/m-an" category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8863" description="Avs ers.fond mark " category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8864" description="Avs ers.fond djurlag" category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8865" description="Från ers.fond f avsk" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8866" description="Från ers.fond ej avs" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8869" description="Återf från ers.fond " category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8870" description="Ändr.al.inv.reserv" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8871" description="Från al.inv.res f av" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8872" description="Från a.inv.res ej av" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8873" description="Av.anl.t.fr.a.inv.re" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8879" description="Åf allm.inv.reserv" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8880" description="Förändr.obesk.int." category="Expense" gifi="593/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8881" description="Avsätn.upphovsmannak" category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8882" description="Återf upphovsmannako" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8885" description="Avs. t.skogskonto " category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8886" description="Återf t.skogskonto" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8890" description="Övr.bokslutsdisp" category="Expense" gifi="593/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8891" description="Ä.s.bokf/fak p-skuld" category="Expense" gifi="593/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8892" description="Neds.konsolid.anl.ti" category="Expense" gifi="594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8895" description="Föränd.valutakursres" category="Expense" gifi="593/594">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8896" description="Förändr.lagerreserv" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8897" description="Återf av SURV" category="Expense" gifi="591">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8899" description="Övr.bokslutsdisp" category="Expense" gifi="593">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
    </account-heading>
    <account-heading id="h-115" code="89" description="Skatter och årets resultat ">
      <account code="8910" description="Skatt på årets resul" category="Expense" gifi="598">
        <link code="AP_amount"/>
      </account>
      <account code="8920" description="Skatt pga ändr taxer" category="Expense" gifi="598">
        <link code="AP_amount"/>
        <link code="AR_amount"/>
      </account>
      <account code="8930" description="Restituerad skatt" category="Expense" gifi="598">
        <link code="AP_amount"/>
      </account>
      <account code="8940" description="Latent skatt" category="Expense" gifi="598">
        <link code="AP_amount"/>
      </account>
      <account code="8980" description="Övr.skatter " category="Expense" gifi="598">
        <link code="AP_amount"/>
      </account>
      <account code="8990" description="Resultat " category="Expense" gifi="599/596"/>
      <account code="8999" description="Årets resultat" category="Expense" gifi="599/596"/>
    </account-heading>
  </coa>
  <currencies default="SEK">
    <currency code="SEK">
      SEK
    </currency>
    <currency code="EUR">
      EUR
    </currency>
    <currency code="USD">
      USD
    </currency>
  </currencies>
  <settings>
    <setting name="income_accno_id" accno="3011"/>
    <setting name="expense_accno_id" accno="4010"/>
    <setting name="fxgain_accno_id" accno="3960"/>
    <setting name="fxloss_accno_id" accno="7960"/>
    <setting name="weightunit" value="kg"/>
  </settings>
</configuration>
