| C |
Cash Account |
| N |
Nonoperating Expense or Income |
| P |
Primary Costs or Revenue |
| S |
Secondary Costs |
| X |
Balance Sheet Account |
|
| 01 |
Primary costs/cost-reducing revenues |
| 03 |
Accrual/deferral per surcharge |
| 04 |
Accrual/deferral per debit = actual |
| 11 |
Revenues |
| 12 |
Sales deduction |
| 21 |
Internal settlement |
| 22 |
External settlement |
| 31 |
Order/project results analysis |
| 41 |
Overhead Rates |
| 42 |
Assessment |
| 43 |
Internal activity allocation |
| 50 |
Project-related incoming orders: Sales revenue |
| 51 |
Project-related incoming orders: Other revenues |
| 52 |
Project-related incoming orders: Costs |
| 61 |
Earned value |
| 66 |
Reporting Cost Element CO-PA |
| 90 |
Statistical cost element for balance sheet account |
|