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10/10/22, 9:42 AM Norwegian Standard Chart of Accounts NS 4102 | jithomassen.no

Standard chart of accounts NS 4102

1 ASSETS

10 Intangible assets etc

1000 Research and development

1020 Concessions

1030 Patents

1040 Licenses

1050 Trademarks

1060 Other rights

1070 Deferred tax benefit

1080 Goodwill

11 Plots, buildings and other immovable property

1100 Buildings

1120 Building facilities

1130 Construction in progress

1140 Agricultural and forestry properties

1150 Plots and other plots of land

1160 Housing including land

12 Means of transport, fixtures and machinery etc

1200 Machinery and equipment

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1210 Close Machines and facilities under construction

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Standard chart of accounts NS 4102

1220 Ships, rigs, planes

1230 Cars

1240 Other means of transport

1250 Inventory

Buildings with other

1260
depreciation period

1270 Tools etc.

1280 Office machines

13 Financial fixed assets

1300 Investments in subsidiaries

Investments other company in the same

1310
group

1320 Loans to companies in the same group

1330 Investments in affiliated companies

1340 Loans to affiliated companies

1350 Investments in shares and assets

1360 Bonds

Claims on owners and

1370
board members

1380 Receivables from employees

1390 Other changes

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Standard chart of accounts NS 4102

14 Inventory and advances to suppliers

1400 Raw materials and purchased semi-finished products

1420 Goods under development

1440 Finished self-made goods

1460 Purchased goods for resale

1480 Advance payment to suppliers

15 Short-term receivables

1500 Accounts receivable

1530 Earned not invoiced income

Accounts receivable from the same company

1550
group

Other claims on the same company

1560
group

1580 Provision for losses on receivables

16 Value added tax, earned public

grants etc

1600 Output VAT

1601 Outbound VAT high rate

Outgoing VAT buy earn.

1602
from abroad

Outbound value added tax medium

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Standard chart of accounts NS 4102

1604 Outbound VAT low rate

1610 Input VAT

1611 Input VAT high rate

Incoming VAT buy earn.

1612
from abroad

Average input VAT

1613
rate

1614 Input VAT low rate

1620 Investment fee

1630 Basic investment fee

1640 Settlement Account VAT

1670 Requirements for public subsidies

17 Prepaid cost, accrued income

beer

1700 Rent paid in advance

1710 Prepaid interest

1750 Accrued rent

1760 Accrued interest

Demand for payment of

1780
company capital

1790 Interim account

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18 Short-term financial investments

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Standard chart of accounts NS 4102

Shares and shares in the same company

1800
group

1810 Market-based shares

1820 Other shares

1830 Market-based bonds

1840 Other bonds

1850 Market-based bonds

1860 Other certificates

Other market-based financial

1870
instruments

1880 Other financial instruments

19 Bank deposits, cash and the like

1900 Cash

1910 Cash register

1920 Bank deposits

1950 Bank deposit for tax deductions

2 EQUITY AND DEBT

20 Equity AS/ASA

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2000 Share capital

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Standard chart of accounts NS 4102

2010 Own shares

2020 Premium fund

2040 Fund for valuation differences

2050 Other equity

2080 Uncovered loss

21 Provision for liabilities

2100 Pension obligations

2120 Deferred tax

2160 unearned income

2180 Other provisions for liabilities

22 Other long-term debt

2200 convertible loans

2210 Bond loan

2220 Debt to credit institutions

2240 Mortgage loans

2260 Debt to companies in the same group

2270 Other foreign currency loans

Quiet stakeholder contributions and etc.

2280
loan capital

23 Short-termjithomassen.no
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10/10/22, 9:42 AM Norwegian Standard Chart of Accounts NS 4102 | jithomassen.no

Standard chart of accounts NS 4102

2300 convertible loans

2320 Certificate loan

2340 Other foreign currency loans

2360 Construction loan

2380 Overdraft

24 Accounts payable

2400 Accounts payable

Accounts payable to company in the same

2460
group

25 Payable tax

2500 Tax payable, not offset

2510 Payable tax, offset

Tax refund according to §31 of the Tax Act

2530
5th paragraph

2540 Advance tax

26 Tax deductions and other deductions

2600 Advance deductions

2610 Additional features

2620 Contribution deduction

2630 Social security benefits

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2640 Insurance coverage

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Standard chart of accounts NS 4102

2650 Union dues deducted

27 Public charges due

2700 Output VAT

2701 Outbound VAT high rate

Outgoing VAT buy earn.

2702
from abroad

Outbound value added tax medium

2703
rate

2704 Outbound VAT low rate

2710 Input VAT

2711 Input VAT high rate

Incoming VAT buy earn.

2712
from abroad

Average input VAT

2713
rate

2714 Input VAT low rate

2720 Investment fee

2730 Basic investment fee

2740 Settlement Account VAT

2770 Obliged employer's tax

2780 Accrued employer's tax

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28 Dividend
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Standard chart of accounts NS 4102

2800 Allocated dividend

29 Other short-term liabilities

2900 Advance from customers

2910 Debt to employees and owners

2920 Debt to companies in the same group

2930 Payment

2940 Vacation money

2950 Accrued interest

Cost incurred and prepaid

2960
income

2970 unearned income

2980 Provisions and liabilities

3 SALES AND OPERATING INCOME

30 Sales revenue, taxable

Revenue from sales of merchandise tax pl.

3000
high rate

Sales revenue own. goods tax pl.

3010
high rate

Sales revenue services tax pl. high

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10/10/22, 9:42 AM Norwegian Standard Chart of Accounts NS 4102 | jithomassen.no

Standard chart of accounts NS 4102

Sales revenue of merchandise excl. tax.

3030
medium rate

Sales revenue own. goods excl

3040
medium rate

Sales revenue services tax pl.

3050
low rate

3060 Withdrawal of goods subject to tax at a high rate

Withdrawal of goods subject to tax through medium

3063
rate

Withdrawal of services chargeable high

3070
rate

Withdrawal of services chargeable low

3074
rate

Discounts and other

3080
sales revenue red., tax pl.

Refundable expenses for the buyer

3090
bill, tax pl

31 Sales revenue, tax-free

3100 Revenue from the sale of merchandise tax-free

Sales income self-made goods

3110
free of charge

3120 Sales revenue services tax-free

3160 Withdrawal of goods free of charge

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Standard chart of accounts NS 4102

Discounts and other

3180
sales revenue reduction tax-free

Refundable expenses for the buyer

3190
bill, installment free

32 Sales income, outside the tax area

Sales revenue merchandise goods

3200
outside avg.amr

Sales income self-made goods

3210
outside avg.amr

Sales revenue services outside

3220
abg. area

Withdrawal of goods outside

3260
the tax area

Discounts and other

3280
sales revenue reduction

33 Public tax on turnover

Special off. dept. added/sold goods

3300
fee

3301 Special off. dept. add./sold goods freely

Environmental tax for added/sold goods

3302
taxable

Environmental tax for added/sold goods

3303
free of charge

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34 Public grant/reimbursement Close

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Standard chart of accounts NS 4102

Special public subsidy for

3400
added/sold goods

Special public subsidy for

3440
service

35 Unearned income

3500 Warranty

3510 Service

36 Rental income

3600 Rental income real estate

3610 Rental income other fixed assets

3620 Other rental income

37 Commission income

3700 Commission income

38 Gain on disposal of fixed assets

Profit on departure of
3800
fixed assets

39 Other operating income

Other operating income,

3900
taxable

3910 Outbound postage, subject to tax

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3920 Close Outgoing fees, taxable

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Standard chart of accounts NS 4102

Other operating income,

3950
free of charge

3960 Outbound postage, free of charge

3970 Outgoing fees, tax-free

4 COST OF GOODS

40 Consumption of raw materials and purchases

semi-finished products

Purchase of raw materials and semi-finished products

4000
high rate

Purchase of raw materials and semi-finished products

4030
medium rate

4060 Shipping, customs and forwarding

4070 Purchase price reduction

4090 Inventory change

41 Consumption of goods during manufacture

Procurement of goods under production high

4100
rate

Purchasing goods under production

4130
medium rate

4160 Shipping, customs and forwarding

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4190 Close Inventory change

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Standard chart of accounts NS 4102

42 Consumption of finished goods

Purchase ready-made self-made goods

4200
high rate

Purchase ready-made self-made goods

4230
medium rate

4260 Shipping, customs and forwarding

4270 Purchase price reduction, subject to tax

4290 Inventory change

43 Consumption of purchased goods for resale

4300 Purchasing goods for resale at a high rate

Purchase of goods for resale medium

4330
rate

4360 Shipping, customs and forwarding

4370 Purchase price reduction

4390 Inventory change

45 Foreign performance and subcontracting

4500 Foreign benefits and subcontracting

4590 Inventory change

49 Other accruals
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4900 Other accruals
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Standard chart of accounts NS 4102

4990 Inventory change

5 SALARY COST

50 Salary to employees

5000 Salary to employees

5090 Salary accrual account

5180 Holiday pay calculated

Employer tax accrued

5182
vacation money

Other insurances

52 Advantage in working conditions

5200 Free car

5210 Free telephone

5220 Free newspaper

5230 Free lodging and accommodation

5240 Interest advantage

5280 Other advantage in employment

5290 Counter account for group 52

53 Other compulsory remuneration

5300 Royalties
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10/10/22, 9:42 AM Norwegian Standard Chart of Accounts NS 4102 | jithomassen.no

Standard chart of accounts NS 4102

Remuneration for board and

5330
corporate assembly

54 Employer's contribution and pension cost

5400 Employer's tax

Reportable
5420
pension cost

55 Other cost allowance

5500 Other cost allowance

56 Work compensation to owners etc

Work compensation for owners in ANS

5600
beer

57 Public subsidy regarding labour

5700 Apprentice allowance

58 Public reimbursement regarding labour

5800 Reimbursement of sickness benefits

5820 Reimbursement of employer's contribution

59 Other personnel costs

5900 Gifts for employees

5910 jithomassen.no uses cookies. read more Canteen costs

5920 Close Occupational injury insurance

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Standard chart of accounts NS 4102

5930 Other insurances

6 OTHER OPERATING COSTS,

WRITING DOWN

60 Depreciation and impairment

Depreciation on buildings and other

6000
Real Estate

Depreciation of means of transport,

6010
mask and inventory.

6020 Depreciation of intangible assets

6050 Impairment of fixed assets

61 Shipping and transport costs regarding sales

6100 Shipping, transport costs and insurance

6110 Customs and forwarding costs

62 Energy, fuel and water regarding production

6200 Electricity

6210 Gas

6220 Fuel oil

6230 Coal, coke

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Standard chart of accounts NS 4102

6250 Gasoline, diesel oil

6260 Water

63 Cost premises

6300 Rent premises

6320 Renovation, water, sewage etc.

6340 Light, heat

6360 Cleaning

64 Renting machines, fixtures etc

6400 Rent machines

6410 Rent inventory

6420 Rent computer systems

6430 Rent other office machines

6440 Rent means of transport

65 Tools, inventory and operational material such as

should not be activated

6500 Motor-driven tool

6510 Hand tools

6520 Auxiliary tools

6530 Special tools

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Standard chart of accounts NS 4102

6550 Operating material

6560 Props

6570 Work clothes and protective equipment

66 Repair and maintenance

Repair and maintenance

6600
buildings

6620 Repair and maintenance equipment

67 Foreign service

6700 Audit and accounting fees

Financial and legal fees

6720
aid

6790 Other foreign service

68 Office costs, printing etc

6800 Office supplies

6820 Printed matter

6840 Newspapers and magazines, books etc

6860 Meeting, course, update etc

69 Telephone, postage etc

6900 Telephone

6940 Postage
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Standard chart of accounts NS 4102

7 OTHER OPERATING COSTS,

WRITING DOWN

70 Cost means of transport

7000 Fuel

7020 Maintenance

7040 Insurances

71 Cost and compensation. for travel, diet, car etc

7100 Car allowance, compulsory

7130 Travel expenses, mandatory

7140 Travel costs, not compulsory

7150 Diet costs, compulsory

7160 Diet costs, not mandatory

72 Commission cost

7200 Commission costs, mandatory

Commission costs, no
7210
duty bound

73 Sales, advertising and representation costs

7300 Cost of sales

7320 Advertising cost

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7350 Representation, deductible

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Standard chart of accounts NS 4102

Representation, not
7360
deductible

74 Contribution and gift

7400 Contributions, deductible

Dues, no
7410
deductible

7420 Gifts, tax deductible

7430 Gifts, not deductible

75 Insurance premium, guarantee and

service cost

7500 Insurance premium

7550 Warranty cost

7560 Service cost

76 License and patent costs

7600 License fees and royalties

7610 Patent cost for own patent

7620 Costs of trademarks etc

7630 Inspection, sample and stamp duties

77 Other cost

7700 Board and company assembly meetings

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7710 General Assembly

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Standard chart of accounts NS 4102

7730 Costs of own shares

7740 Rounding off, VAT - settlement

7745 Ear rounding, subject to tax

7746 Ear rounding, free of charge

7750 Property and attachment fees

7770 Bank and card fees

7780 Interest and collection fees

7790 Various expenses

78 Loss etc

7800 Loss on disposal of operating assets

Income from previously written down

7820
receivables

7830 Bad debts

7860 Loss on contracts

79 Accrual account

Inventory change facility under

7900
execution

7910 Outdated goods

8 FINANCIAL INCOME AND EXPENSES

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80 Financial income
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Standard chart of accounts NS 4102

Income on investment in
8000
subsidiary

Income on investment in other

8010
undertaking. s/ group

Income on investment in affiliated

8020
company

Interest income on enterprises in the same

8030
group

8040 Interest income, tax-free

8050 Other interest income

8060 Currency gain (agio)

8070 Another financial income

Financial value addition

8080
current assets

81 Finance cost

Financial impairment
8100
current assets

Impairment financial
8110
current assets

Impairment financial
8120
fixed assets

Interest cost companies in the same

8130
group

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Standard chart of accounts NS 4102

Interest expense, no
8140
deductible.

8150 Other interest expenses

8160 Currency loss (disagio)

8170 Other financial cost

83 Tax cost on ordinary profit

8300 Payable tax

8320 Deferred tax

84 Extraordinary income (specified by type)

8400 Extraordinary income

85 Extraordinary cost (specified according to

species)

8500 Extraordinary cost

86 Tax cost on extraordinary result

Payable tax, extraordinary

8600
result

8620 Deferred tax, extraordinary result

88 Annual result

8800 Annual result

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89 Transfers and disposals

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Standard chart of accounts NS 4102

Transfer fund
8900
assessment differences

Transfer fund jointly owned capital

8910
same company.

Allocated dividend/interest
8920
basic fund certificate

8930 Group contribution

8940 Shareholder contribution

8950 Fund issue

8960 Transfer other equity

8990 Uncovered loss

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