begin;
-- COA for Agriculture
-- Johan Hambraeus
-- May 7, 2006
--
SELECT account_heading_save(NULL, '075', 'Observationskonton', NULL);
SELECT account__save(NULL,'0750','Uttagna förmåner ','L','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0751','Bostadsförmåner ','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0752','Kostförmåner ','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0753','Fria resor tor arbete','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0754','Fria arbetsresor ','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0755','Bilförmån ','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0756','Rtaförmån ','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'0759','Övr.förmåner ','A','', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL, '1', 'Tillgångar ', NULL);
SELECT account_heading_save(NULL, '10', 'Immater. anl.tillg', NULL);
SELECT account__save(NULL,'1010','Balanserade utg','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1011','Bal.utg forskn/utv','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1012','Bal.utg dataprogram','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1019','Ack avskr bal.utg','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1020','Koncessioner m m ','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1029','Ack avskr koncess.','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1030','Patent ','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1039','Ack avskr på patent','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1040','Licenser ','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1049','Ack avskr licenser','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1050','Varumärken ','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1059','Ack avskr varumärken','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1060','Hyresrätter ','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1069','Ack avskr hyresr.','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1070','Goodwill ','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1079','Ack avskr på goodw.','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1080','Påg proj o försk','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1081','Påg f imm anl.tillg','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1088','Försk imm anl.tillg','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1090','Övr imm anl.tillg','A','234', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1099','Ack avskr ö im.an.t','A','234', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account_heading_save(NULL,'11','Byggnader och mark', NULL);
SELECT account__save(NULL,'1110','Byggnader','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1111','Byggnader egen mark','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1112','Byggnader ofri grund','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1119','Ack avskr byggnader','A','237', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1130','Mark','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1140','Tomter/obeb.mark','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1150','Markanläggning','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1159','Ack avskr markanl','A','237', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1180','Påg nyanl/förs byg/m','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1181','Pågående nybyggnad','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1182','Pågående tillbyggn','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1183','Pågående ombyggnad','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1188','Försk byggn/mark','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1190','Övr byggn/mark','A','237', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1199','Ack avskr övr.byggn','A','237', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account_heading_save(NULL,'12','Maskiner och inv ', NULL);
SELECT account__save(NULL,'1200','Maskiner och inv','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1209','Ack av. mask o inv','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1210','Mask.tekn.anläggnin','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1211','Maskiner','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1212','Byggnadsinventarier','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1213','Andra tekn anl','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1219','Ack avs mask/t.anl','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1220','Inv och verktyg','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1229','Ack avskr inv verkt','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1230','Installationer','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1231','Install.eg fastigh','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1232','Inst. annans fast','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1233','Förb.utg. an.fast','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1239','Ack avs install','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1240','Bilar o a trsp','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1249','Ack av bilar/trsp','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1250','Datorer','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1251','Datorer - företaget','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1257','Datorer - personal','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1259','Ack avskr datorer','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1260','Leasingavtal','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1269','Ack avs leasingavt','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1270','Anläggningsdjur','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1279','Ack avskr anl.djur','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1280','Påg nyanl o försk','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1281','Påg nyanläggningar','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1288','Förskott mask.o inv','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1290','Övr mask. o inv','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1291','Konst och likn','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1292','Inv.i annans fastig','A','236', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1299','Ack avs övr ma./inv','A','236', NULL, true, false, string_to_array('IC', ':'), false, false);
SELECT account_heading_save(NULL,'13','Finansiella anl.tillg', NULL);
SELECT account__save(NULL,'1310','Akt/andel koncernf.','A','230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1311','Akt/and sv.do.för.','A','230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1312','Akt/and utl.do.för','A','231', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1313','Akt öv.sv.konc.för','A','230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1314','Akt öv.utl.kon.för','A','231', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1319','Värderegl akt/and','A','230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1320','Långfr fordr ko.f.','A','241/233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1321','Fordr moderföretag','A','241/234', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1322','Fordr dotterföretag','A','241/235', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1323','Fordr andra kon.för','A','241/236', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1329','Värderegl långf.ford','A','241/233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1330','Akt/and intresseför','A','230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1339','Värderegl akt/an i.f','A','230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1340','Långfr ford intr.för','A','241/233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1349','Värderegl l.fr.fordr','A','241/233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1350','Akt/and/värdep öv.f','A','233/230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1351','Aktier börsn. bolag','A','233/230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1352','Övr aktier och andel','A','233/230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1353','Andel bostadsrättsf','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1354','Obligationer','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1359','Värderegl öv.akt mm','A','233/230', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1380','Andra långfr fordr','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1381','Reversfordringar','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1382','Fordr hos anställda','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1383','Lämnade depositioner','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1384','Lån t närståen.pers','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1385','Värde av kap.försäk','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1386','Förutbet leasingavg','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1387','Långfr kontraktsfor','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1388','Olika långfr fordr','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1389','Värderegl långfr.f','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1390','Värder.värdep/l.fr.f','A','233', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'14','Lager och påg arb', NULL);
SELECT account__save(NULL,'1400','Lager','A','219', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1401','Inneliggande lager','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1402','Varor på väg ','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1403','Konsignationslager','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1404','Lager av värdepapper','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1409','För. av lager','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1410','Lag råvaror (förråd)','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1419','För. lag råvaror','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1420','Lager tills/förnöd','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1429','För lager t/förnöd','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1430','Lager halvfabrikat','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1431','Lager köpt halvfab','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1432','Lager egentillv.h.f','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1439','För. lag halvfab','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1440','Prod i arb - (PIA)','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1449','För. PIA','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1450','Lager färdiga varor','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1459','För. lager färd.v','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1460','Lager - Varulager','A','219', NULL, false, false, string_to_array('IC', ':'), false, false);
SELECT account__save(NULL,'1469','För. Varulager','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1470','Pågående arbeten','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1471','Påg arb, nedl.kostn','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1472','Oms.fastigheter ','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1478','Påg.arb, fakturering','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1479','För. påg.arb','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1480','Försk.varor tjänst','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1481','Remburs ','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1489','Övr.försk leverant','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1490','För. lag.påg.arb','A','219', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'15','Kundfordringar', NULL);
SELECT account__save(NULL,'1500','Kundfordringar','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1510','Kundfordringar','A','204', NULL, false, false, string_to_array('AR', ':'), false, false);
SELECT account__save(NULL,'1512','Belånade kundfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1515','Osäkra kundfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1516','Tvistiga kundfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1518','Ej reskontra kundf','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1519','Värderegl kundfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1520','Växelfordr.','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1525','Osäkra växelfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1529','Värder. osäk.växelf','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1530','Kontraktsfordringar','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1540','Belånade kontraktsf','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1541','Belånade kontraktsf','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1545','Osäkra kontraktsfor','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1550','Konsignationsfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1560','Kundfordr koncernf','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1561','Kundfordr moderför','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1562','Kundfordr do.för.','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1563','Kundfordr öv.kon.f','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1569','Värderegl kundf.k.f','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1570','Kundfordr intr.för','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1575','Osäk kundf intr.f','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1579','Värderegl kundf','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1580','Kontokort och kup.','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1590','Värderegl kundfordr','A','204', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'16','Övr.kortfristiga fordringar', NULL);
SELECT account__save(NULL,'1600','Övr kortfr fordr','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1610','Fordr anställda ','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1611','Reseförskott ','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1612','Kassaföskott ','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1613','Övr.förskott','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1614','Tillf. lån t.anst','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1619','Övr fordr anst','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1630','Skattekontot ','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1640','Skattefordringar','A','206', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1650','Momsfordringar','A','207', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1660','Fordr konc.för','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1661','Fordr moderför','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1662','Fordr dotterför','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1663','Fordr andra konc.f','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1670','Fordr intresseför','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1680','Andra kortfr fordr','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1681','Utlägg för kunder','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1682','Kortfr lånefordr','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1683','Fordr ej inb.akt.kap','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1684','Fordr hos leverant','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1685','Fordr närst. pers','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1686','Upparb ej fakt.int','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1687','Kortfr del l.fr.for','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1689','Övr kortfr fordr','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1690','Värderegl kortfr fordr','A','220', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'17','Förutbetalda kostn och upplupna int.', NULL);
SELECT account__save(NULL,'1700','Förutb kost uppl int','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1710','Förutb hyresutg','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1711','Förutb arrendeutg','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1720','Förutb leasingavg','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1730','Förutb förs.prem','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1740','Förutb ränteutg','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1750','Upplupna hyresink','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1760','Upplupna ink.ränt','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1770','Tillg av kostn.natur','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1780','Upplupna avtalsink','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1790','Övr förutb.ko up.in','A','205', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'18','Kortfristiga placeringar', NULL);
SELECT account__save(NULL,'1800','Kortfr placeringar','A','202', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1810','Aktier i börsnot bol','A','202', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1820','Obligationer ','A','203', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1830','Konvert skuldebrev','A','203', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1880','Öv kortfr placering','A','202', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1882','Egna aktier ','A','202', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1886','Aktier i koncernf','A','202', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1889','Aktier i övr för','A','202', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1890','Värdere. kortfr.plac','A','203', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'19','Kassa och Bank', NULL);
SELECT account__save(NULL,'1900','Observationskonto','A','200', NULL, false, false, string_to_array('AR_paid:AP_paid', ':'), false, false);
SELECT account__save(NULL,'1910','Kassa ','A','200', NULL, false, false, string_to_array('AR_paid:AP_paid', ':'), false, false);
SELECT account__save(NULL,'1920','Plusgiro ','A','200', NULL, false, false, string_to_array('AR_paid:AP_paid', ':'), false, false);
SELECT account__save(NULL,'1930','Checkräkningskonto','A','200', NULL, false, false, string_to_array('AR_paid:AP_paid', ':'), false, false);
SELECT account__save(NULL,'1940','Bank och Övr bankkon','A','200', NULL, false, false, string_to_array('AR_paid:AP_paid', ':'), false, false);


SELECT cr_coa_to_account_save(accno, accno || '--' || description)
FROM account WHERE accno in ('1900', '1910', '1920', '1930', '1940');

SELECT account__save(NULL,'1950','Bankcertifikat ','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1960','Koncernkont moderbol','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1970','Särskilda bankkonton','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1971','Allmänt invest.konto','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1972','Upphovsmannakonto ','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1973','Skogskonto ','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1974','Spärrade bankmedel ','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'1979','Övr särsk bankkonton','A','200', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'2','Eget kapital och skulder', NULL);
SELECT account_heading_save(NULL,'20','Eget kapital ', NULL);
SELECT account__save(NULL,'2010','Eg kap ensk/deläg HB','Q','360/370', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2011','Egna varuuttag ','Q','362/364', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2012','skattekontot deläg 1','Q','362/365', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2013','Övr.egna uttag ','Q','362/365', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2014','Uppl e-avg.särs.l.sk','Q','362/365', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2017','Årets kap.tillskott','Q','363/366', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2018','Övr.egna insättn','Q','363/367', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2019','Årets res deläg 1 HB','Q','368/369', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2020','Eget kap deläg 2 HB','Q','360', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2021','Egna varuuttag ','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2022','skattekontot deläg 2','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2023','Övr.egna uttag ','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2024','Uppl egavg s.l.sk','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2027','Årets kap.tillskott','Q','363', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2028','Övr.egna insättn','Q','363', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2029','Årets res deläg 2 HB','Q','368/369', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2030','Eget kap deläg 3 HB','Q','360', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2031','Egna varuuttag ','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2032','skattekontot deläg 3','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2033','Övr.egna uttag ','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2034','Uppl egavg s.l.sk','Q','362', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2037','Årets kap.tillsk','Q','363', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2038','Övr egna insättning','Q','363', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2039','Årets res deläg 3','Q','363/369', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2050','Avs expan.m ensk/HB1','Q','368/369', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2080','Bundet eg kapital','Q','', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2081','Aktiekapital ','Q','350', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2082','Ej reg aktiekapital ','Q','350', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2083','Inb.insats/stift.kap','Q','350', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2084','Överkursfond ','Q','351', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2085','Uppskrivningsfond ','Q','352', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2086','Res.f./v-säk.f stift','Q','351', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2090','Fritt eget kapital ','Q','354', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2091','Bal. vinst/förl','Q','354', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2092','Erh/lämn koncernbidr','Q','354', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2093','Erh aktieägtillsk','Q','354', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2098','Vinst/förl föreg år','Q','354', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2099','Årets resultat ','Q','354', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL, '21', 'Obeskattade reserver ', NULL);
SELECT account__save(NULL,'2115','Per.fond 1995års tax','L','345/339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2150','Ack överavskr ','L','330', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2151','Ack ö-a im.anl.tillg','L','330', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2152','Ack ö-a byggn markan','L','330', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2153','Ack ö-a maskin o inv','L','330', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2160','Ersättningsfond ','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2161','Ers.fond för inv','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2162','Ers.f byg.markanl','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2163','Ers.fond för mark','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2164','Ers.fond djurlager','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2170','Avs allm inv.res.','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2171','Allmän inv.res','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2180','Obesk int. ','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2181','Obesk upphovsm.int','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2185','Obesk skogsint','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2190','Övr obesk res','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2191','Sk bokf/fakt pens.sk','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2195','Valutakursreserv ','L','337', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2196','Lagerreserv ','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2197','Skatteutj.SURV','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2199','Övr.obesk res','L','339', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'22','Avs.ar', NULL);
SELECT account__save(NULL,'2210','Avs.ar pens','L','320', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2211','Avs. PRI-pens','L','320', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2219','Avs. övr pens','L','320', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2220','Avs garantier ','L','304', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2250','Avs för skatter ','L','329/302', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2251','Avs beräkn lat skatt','L','329/302', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2252','Avs tvistiga skatt','L','329/303', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2259','Avs övr skatter','L','329/304', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2290','Övr avsättningar ','L','302', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'23','Långfristiga skulder', NULL);
SELECT account__save(NULL,'2310','Oblig- och förl.lån','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2320','Konvertibla lån ','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2330','Checkräkningskredit','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2331','Checkräkn.kredit 1 ','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2332','Checkräkn.kredit 2 ','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2333','Utnyttj. ch.r.kred 1','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2334','Utnyttj. ch.r.kred 2','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2335','Bevilj checkr.kred 1','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2336','Bevilj checkr.kred 2','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2340','Byggn.kreditiv ','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2350','Andr skuld kred.inst','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2351','Fastighetslån ','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2355','Lån i utl valuta','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2359','Övr.långfr lån','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2360','Skulder t konc.för','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2361','Skulder t Mod.för','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2362','Skulder t.do.för','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2363','Skulder t övr konc.f','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2370','Skulder t intr.för','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2390','Övr.långfr skuld','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2391','Avbetalningskontrakt','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2392','Villkorliga skulder','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2393','Lån från närst pers','L','321', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2394','Långfr lev.kred','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2395','Andra lån utl.valuta','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2397','Mottagn depos.','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2399','Övr.långfr sk','L','329', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'24','Kortfristiga skulder t.kreditinstitut, kunder och leverantörer', NULL);
SELECT account__save(NULL,'2410','Kortfristiga skulder','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2411','Kortfr lån f kr.inst','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2417','K-fr de l-fr sk kr.i','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2418','K-fr del checkr.kred','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2419','Övr kortfr t kred.in','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2420','Förskott från kunder','L','310', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2421','Ej inlös presentkort','L','310', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2429','Övr försk fr kunder','L','310', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2430','Pågående arbeten ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2431','Påg arb, fakturering','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2435','Fakt ej upparb int','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2438','Påg arb, nedl kostn','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'3439','För. av påg arb','I','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2440','Leverantörsskulder ','L','300', NULL, false, false, string_to_array('AP', ':'), false, false);
SELECT account__save(NULL,'2443','Konsignationsskulder','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2445','Tvistiga lev.skulder ','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2448','Ej r-kont.lev.skuld','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2460','Lev.sk koncernför','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2461','Lev.sk moderföretag','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2462','Lev.sk dotterföretag','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2463','Lev.sk andra kon.för','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2470','Lev.sk intresseför','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2490','Övr.kortfr skulder','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2491','Växelskulder ','L','300', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'25','Skatteskulder', NULL);
SELECT account__save(NULL,'2510','Skatteskulder ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2511','Deb kvarskatt ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2512','Beräkn ink.skatt','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2513','Beräkn fastigh.skatt','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2514','Ber särs lönesk pens','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2515','Beräkn avkastn.skatt ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2518','Betald prel.skatt ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'26','Moms och särskilda punktskatter', NULL);
SELECT account__save(NULL,'2610','Utgående moms,25%','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2611','Utg moms förs Sv 25%','L','307', NULL, false, false, string_to_array('AR_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL, '2612','Utg moms egn ut 25%', 'L','307',NULL,false, false, '{}', false, false);
SELECT account__save(NULL,'2613','Utg moms - uthyr 25%','L','307', NULL, false, false, string_to_array('AR_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL,'2614','Ber u-mom tj.utl 25%','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2615','Ber u-mom va.EU, 25%','L','307', NULL, false, false, string_to_array('AR_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL,'2618','Vil utg moms, 25% ','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2620','Utgående moms, 12% ','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2621','Utg moms förs Sv 12%','L','307', NULL, false, false, string_to_array('AR_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL,'2622','Utg moms egna ut 12%','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2628','Vilande utg moms 12%','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2630','Utgående moms, 6% ','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2631','Utg moms förs Sv 6%','L','307', NULL, false, false, string_to_array('AR_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL,'2632','Utg moms egna ut 6%','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2638','Vil utg moms 6% ','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2640','Ing.moms ','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2641','Deb ingående moms','L','307', NULL, false, false, string_to_array('AP_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL,'2642','Deb ing.m.friv.sk.sk','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2645','Ber ing.moms utl','L','307', NULL, false, false, string_to_array('AP_tax:IC_taxpart:IC_taxservice', ':'), false, false);
SELECT account__save(NULL,'2648','Vilande ing moms','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2649','Ing moms - bl.verks ','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2650','Redovisn.konto moms','L','307', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2660','Särsk. punktskatter ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2661','Reklamskatt ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2669','Övr.punktskatter ','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'27','Personalens skatter, avg.och löneavdrag', NULL);
SELECT account__save(NULL,'2710','Personalens källsk','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2711','Innehållen källsk','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2718','Betald källskatt','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2730','Soc avg/särs lönesk','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2731','Avr lagst.soc.avg','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2732','Avräkn särs.lönesk','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2738','Bet soc avg/lönesk','L','301', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2740','Avtalade soc.avg','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2741','Avräkn avt.soc.avg','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2748','Betalda avt.soc.avg','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2750','Utmätning i lön ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2760','Semesterkassa ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2790','Övr.löneavdrag ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2791','Person. intressekont','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2792','Lönsparande ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2793','Gruppförs.premier','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2794','Fackföreningsavg','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2795','Mätn-o granskn.arvod','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'28','Övr.kortfristiga skulder', NULL);
SELECT account__save(NULL,'2810','Avräkning factoring ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2820','Skulder t anställda','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2821','Löneskulder ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2822','Reseräkningar ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2823','Tantiem, gratifikat','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2830','Avr.belån.kontr.ford','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2840','Kortfr låneskulder','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2841','Kortfr del långfr sk','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2849','Övr.kortfr lånesk','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2860','Skuld t koncernföret','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2861','Skuld t moderföretag','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2862','Skuld t dotterföret','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2863','Skuld t andr konc.f','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2870','Skuld t intresseför','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2890','Övr kortfr skulder ','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2891','Skuld under indrivn','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2893','Skuld t närst pers','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2897','Mottagna depos','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2898','Outtagen vinstutd','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2899','Övr.kortfr skuld','L','319', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'29','Upplupna kostn och förutbetalda int.', NULL);
SELECT account__save(NULL,'2900','Uppl.kost.förutb.int','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2910','Upplupna löner ','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2911','Löneskulder ','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2912','Ackordsöverskott','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2920','Uppl semesterlöner','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2921','Uppl semesterlöner','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2928','Bet semesterlöner','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2930','Uppl pensionskostn','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2931','Uppl pensionsutbet','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2940','Uppl soc.andr.avg','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2941','Beräkn uppl soc.avg','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2942','Beräkn uppl lönesk','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2943','Ber uppl särs.lönesk','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2944','B.uppl avkn.sk pens','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2950','Uppl avt soc avg','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2960','Upplupna utg.räntor','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2970','Förutbet hyresink','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2971','Förutbet arrendeink','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2972','Förutbet ink.räntor','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2980','Uppl avtalskostn ','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2990','Öv uppl k.förutb.int','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2991','Beräkn arv bokslut','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'2992','Beräkn arv revision','L','305', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'3','Rörelsens inkomster/int. ', NULL);
SELECT account_heading_save(NULL,'30','Förs.av produkter ', NULL);
SELECT account_heading_save(NULL,'300','Skomakeri ', NULL);
SELECT account__save(NULL,'3000','Förs.läderarb seldon','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3002','Förs.läderarb sadlar','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3003','Förs.läder träns,mm','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3005','Förs.läderarb övrigt','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'301','Ull-arbeten mm ', NULL);
SELECT account_heading_save(NULL,'3010','Förs.ull-arbeten mm ', NULL);
SELECT account__save(NULL,'3011','Tovade saker ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3012','Stickade produkter ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3013','Förs.sömnader ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3015','Förs.ullprod övr','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3016','Herrkläder ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3017','Damkläder ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3018','Barnkläder ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3019','Sömnad Inredningsdet','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'302','Förs.övr produkter ', NULL);
SELECT account__save(NULL,'3021','Träprodukter ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3022','Metallprodukter ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3023','Textilier ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3025','Övr.produkter ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'303','Mat och boende ', NULL);
SELECT account__save(NULL,'3030','Frukost ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3031','Lunch eller middag ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3032','Fika, kaffebröd, mm','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3033','Måltidskorgar ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3034','Övr.förs.mat ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3035','Enbart övernattning ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3036','Boende m frukost','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'3037','Bed and Box ', NULL);
SELECT account__save(NULL,'3039','Övrigt boende ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'304','Förs.och tj.över gränserna ', NULL);
SELECT account__save(NULL,'3040','Förs.av tj. ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3041','Förs.tj.i Sv.moms25%','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3042','Förs.tj.i Sv.moms12%','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3043','Förs.tj.i Sv.moms 6%','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3044','Förs.tj.i Sv.momsfri','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3045','Förs.av tj.t.utland','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3046','Förs.av tj.t.EU m25%','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3048','Förs.av tj.t.EU mfri','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3050','Förs.av varor ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3051','Förs.var.Sv.moms 25%','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3052','Förs.var.Sv.moms 12%','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3053','Förs.var.Sv.moms 6%','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3054','Förs.var.Sv.momsfri','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3055','Förs.var.t.utland','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3056','Förs.var.t.EUmoms25%','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3057','3p-förs.EU,mellanman','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3058','Förs.var.EUmomsfritt','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'306','Datatjänster', NULL);
SELECT account__save(NULL,'3060','Förs.datatogram','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3062','Förs.datatjänst','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3068','Datautbildning','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'31','Växtodling mm ', NULL);
SELECT account_heading_save(NULL,'310','Foder mm ', NULL);
SELECT account__save(NULL,'3100','Förs.betesgång','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3102','Förs.hö','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3105','Förs.säd','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'3109','Förs.övr foder ', NULL);
SELECT account_heading_save(NULL, '311', 'Mat mm ', NULL);
SELECT account__save(NULL,'3110','Förs.potatis','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3111','Förs.grönsaker','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3112','Förs.bär','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3113','Förs.kryddor ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3119','Förs.övr växter ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'312','Förs.förädlade prod', NULL);
SELECT account__save(NULL,'3120','Förs.förädlade gröns','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3121','Förs.förädlade krydd','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3129','Förs.övr förädl.prod','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3190','Förs.övr växtprod','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'32','Förs.djurprodukter', NULL);
SELECT account_heading_save(NULL,'320','Fårskötsel ', NULL);
SELECT account__save(NULL,'3200','Förs.livdjur ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3201','Lamm och fårkött ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3202','Päls och skinn ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3203','Ull, rå och kardad ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3209','Övr.prod från får ','I','', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'321','Fågelproduktion ', NULL);
SELECT account__save(NULL,'3210','Livdjur, fåglar ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3211','Förs.slaktdjur, kött','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3212','Förs.Ägg ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'3219','Övr.produkter fåglar', NULL);
SELECT account_heading_save(NULL,'33','Häst och hästprodukter', NULL);
SELECT account_heading_save(NULL,'330','Hästuppdrag ', NULL);
SELECT account__save(NULL,'3300','Hästkörningar ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3301','Rid-guidning ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3309','Övr.hästuppdrag ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'331','Hästutbildning ', NULL);
SELECT account__save(NULL,'3310','Ridskola, kurser ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3311','Ridläger mm ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3315','Övrig ryttarutbildn','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3316','Tillridn av hästar ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3317','Inkörning av hästar','I','', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3319','Övrig hästutbildni','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'34','Förs.momsfria tj.', NULL);
SELECT account_heading_save(NULL,'340','Sång och kultur ', NULL);
SELECT account__save(NULL,'3400','Sångframträdanden ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3401','Musikframträdanden','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3402','Lyrikframträdanden ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3409','Övr.momsfria framtr','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'341','Sjukvård ', NULL);
SELECT account__save(NULL,'3410','Patientint.läkarbes','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3411','Patientint.ej besök','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3412','Intyg t.pat','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3413','Intyg t.för./mynd','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3419','Övr.direkta sjukvård','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'342','Sjukvårdstj. ', NULL);
SELECT account__save(NULL,'3420','Tjänster åt landst','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3421','Tjänster åt företag ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3422','Tjänst åt smärtklin','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3429','Övr.sjukvårdstj. ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'349','Lab och undersökn', NULL);
SELECT account__save(NULL,'3490','Labprover, provtagn','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3491','Labprover, analyser','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3499','Övr.undersökningar ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'35','Fakturerade kostn ', NULL);
SELECT account__save(NULL,'3510','Fakturerat emballage','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3518','Returnerat emballage','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3520','Fakturerade frakter','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3530','Fakt.tull/sped.kost','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3540','Faktureringsavg.','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3550','Fakturerade resekost','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3570','Fakt. matrl.kostn','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3590','Övr.fakt. kostn ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'36','Rörelsens sidoint. ', NULL);
SELECT account__save(NULL,'3600','Rörelsens sidoint.','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3610','Förs.av material ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3611','Förs.av råmaterial','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3612','Förs.av skrot ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3613','Förs.förbrukn.matrl.','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3619','Förs.av övrigt matrl','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3620','Tillf.uth.personal ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3630','Tillf.uth.trsp-medel','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3680','Management fees ','I','400', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3690','Övr.sidoint. ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'37','Intäktskorrigeringar ', NULL);
SELECT account__save(NULL,'3700','Intäktskorrigeringar','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3710','Ofördelade int.red.','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3730','Lämnade rabatter ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3731','Lämnade kassarab','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3732','Lämn.mängdrab-bonus','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3740','Öresutjämning ','I','400', NULL, false, false, string_to_array('AR_amount:AP_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3750','Fakturerade punktsk.','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3751','Fakt.pkt.sk.kr.kont','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3752','Fakt.pkt-sk.debetkon','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3790','Övr.intäktskorrigeringar ','I','400', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'38','Aktiverat arbete för egen räkning ', NULL);
SELECT account__save(NULL,'3800','Akt.arb.egen räkning','I','402', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3840','Aktiv.arb-material ','I','402', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3850','Aktiv.arb-omkostn ','I','402', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3870','Aktiv.arb- löner ','I','402', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account_heading_save(NULL,'39','Övr.rörelseint. ', NULL);
SELECT account__save(NULL,'3900','Övr.rörelseint.','I','401', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account__save(NULL,'3910','Hyres- o arrendeint','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3911','Hyresint. ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3912','Arrendeint. ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3920','Provis/licen/royalti','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3921','Provisionsint. ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3922','Licensint.royalties','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3925','Franchiseint. ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3950','Återv,t.avskr.kundf','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3960','Valuta kursvinst','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3970','Vinst förs.anl.tillg','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3971','V. förs.imm.an.tillg','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3972','Vinst förs.byggn/mar','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3973','Vinst förs mask/inv','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3974','Vinst förs.bilar','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3975','Vinst förs datorer','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3976','Vinst förs.anl.djur','I','552', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3980','Erhållna bidrag ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3981','Erhållna EU-bidrag ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3985','Erhållna statl bidr','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3987','Erh. kommunala bidr','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3989','Övr.erhållna bidrag ','I','401', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3990','Övr.ers.och int. ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3991','Konfliktersättning ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3992','Erhållna skadestånd ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3993','Erh.donationer gåvor','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3994','Ofördelad förs.ers','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3995','Lånedat.nettolöneavd','I','401', NULL, false, false, string_to_array('AR_amount:IC_sale', ':'), false, false);
SELECT account__save(NULL,'3998','Sjukpenning ','I','401', NULL, false, false, string_to_array('AR_amount:IC_income', ':'), false, false);
SELECT account__save(NULL,'3999','Övr.rörelseint. ','I','401', NULL, false, false, string_to_array('AR_amount:IC_sale:IC_income', ':'), false, false);
SELECT account_heading_save(NULL,'4','Utgifter/kostn för varor, material och vissa köpta tj. ', NULL);
SELECT account_heading_save(NULL,'40','Inköp av varor och material', NULL);
SELECT account_heading_save(NULL,'400','Inköp lädermaterial mm ', NULL);
SELECT account__save(NULL,'4000','Inköp läder/skinn mm','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4001','Beredn.kostn läd/sk','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4008','Kostn.komp.utv.skom.','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4009','Övr.inköp skomakeri','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'401','Inköp för ull och sömnadsproduktion ', NULL);
SELECT account__save(NULL,'4010','Inköp ull ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4011','Inköp garn ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4012','Inköp tyg ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4018','Kostn.komp.utv.ull/s','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4019','Inköp övrigt t.ull/s','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'402','Inköp t.övr produkter','E','400', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4029','Inköp övr produkter ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'403','Inköp mat och boende ', NULL);
SELECT account__save(NULL,'4030','Inköp matvaror ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4035','Inköp övr.matprod','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'4036','Kostn.besiktn.certif', NULL);
SELECT account__save(NULL,'4038','Kostn.komp.utv.mat/b','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4039','Inköp garn ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4040','Inköp varor/mtrl Sv.','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4050','Inköp varor/mtrl utl','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4051','Inköp varor/mtrl utl','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4055','3p-förv.EU-mellanman','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4056','3p-förv.EU-moms 25% ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4058','3p-förv.EU-momsfri ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4060','Inköp närstående för','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'410','Växtodlingskostn ', NULL);
SELECT account__save(NULL,'4100','Utsäde växtodling ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4101','Gödsel växtodling ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4109','Övr.kostn växtodling','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4110','Utsäde pot,gröns,kry','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4111','Gödsel,markförb odl','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4119','Övr.kostn odling ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'420','Kostn fårskötsel ', NULL);
SELECT account__save(NULL,'4200','Inköp djur ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4201','Grovfoder får ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4202','Fodersäd, havre ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4203','Kraftfoder får ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4204','Mineralfoder ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4205','Fodertillskott ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4206','Klippning ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4207','Veterinärkostn ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4208','Komp.utv.fårskötsel','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4209','Övr.kostn får ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'421','Fjäderfä ', NULL);
SELECT account__save(NULL,'4210','Inköp djur ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4211','Foderinköp ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4212','Mineraltills fjäderf','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4218','Komp.utv.fjäderfä','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4219','Övr.kostn fjäderfä','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'43','Kostn häst ', NULL);
SELECT account__save(NULL,'4300','Grovfoder häst ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4301','Kraftfoder häst ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4302','Mineralfoder häst ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4303','Vaccinationer häst','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4304','Övr.foder mm ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4310','Hovbeslag,hovslagn','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4311','Hudvård mm ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4318','Veterinärkostn ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4319','Övr.kostn hästvård','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4329','Öv.k.sadel/seldonsvå','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4339','Öv.k.vagn/redsk häst','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4349','Övr.kostn ridleder ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4398','Komp.utv. häst ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4399','Övr.kostn häst ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'440','Sång och kultur ', NULL);
SELECT account__save(NULL,'4400','Noter och material','E','500', NULL, false, false, string_to_array('AP_amount:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4408','Komp.utv.sång kultur','E','500', NULL, false, false, string_to_array('AP_amount:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4409','Öv.kostn sång,kultur','E','500', NULL, false, false, string_to_array('AP_amount:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'441','Sjukvårdstj. ', NULL);
SELECT account__save(NULL,'4410','Inköp f sjukv.prod','E','500', NULL, false, false, string_to_array('AP_amount:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4418','Komp.utv.sjukvård ','E','500', NULL, false, false, string_to_array('AP_amount:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4419','Övr.kostn sjukvård','E','500', NULL, false, false, string_to_array('AP_amount:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'46','Legoarbeten - underentreprenader ', NULL);
SELECT account__save(NULL,'4600','Legoarb/underentr','E','501', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'47','Reduktion av ink.pris', NULL);
SELECT account__save(NULL,'4730','Red. av inköpspriser','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4731','Erh kassarabatter ','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4732','Erh mängdrab/bonus','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'4790','Övr.red.inköpspriser','E','500', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'48','Fri t.egna konton ', NULL);
SELECT account_heading_save(NULL,'49','Lagerförändring, förändring av pågående arbeten samt garantiavsättningar ', NULL);
SELECT account__save(NULL,'4900','Förändr av lager','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4910','Förändr.lager råv.','E','500', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4920','Förändr.lag förnöd','E','500', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4930','Förändr.lag halvfab','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4931','För.lag köpta ½fab','E','500', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4932','För.lag egentv.½fab','E','509/509', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4940','För.lager - PIA ','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4950','För.lager färd.varor','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4960','För.lager handelsvar','E','500', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4970','För.påg.arb.nedl.kos','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4974','För.påg.arb.mtrl','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4975','För.påg.arb.omk.','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4977','För.påg.arb.pers','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'4990','För.lag o påg.arb','E','509/510', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'5','Övr.externa rörelseutgifter/kostn ', NULL);
SELECT account_heading_save(NULL,'50','Lokalkostn', NULL);
SELECT account__save(NULL,'5000','Lokalkostn','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5010','Lokalhyra ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5011','Hyra av kontorslokal','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5012','Hyra för garage ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5013','Hyra för lagerlokal','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5014','Hyra för P-plats ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5015','Avg.för bostadsr.för','E','528', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'5020','Elavg.för belysning','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5030','Värme ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5040','Vatten och avlopp ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5050','Lokaltillbehör ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5060','Städn. renhållning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5061','Städning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5062','Sophämtning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5063','Hyra för sopcont.','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5064','Snöröjning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5065','Trädgårdsskötsel ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5070','Rep.underhåll lokal','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5090','Övr.lokalkostn ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'51','Fastighetskostn', NULL);
SELECT account__save(NULL,'5100','Fastighetskostn','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5110','Tomträttsavg/arrende','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5120','Elavg.belysning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5130','Värme ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5131','Uppvärmning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5132','Sotning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5140','Vatten och avlopp ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5160','Städn o renhållning','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5161','Städning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5162','Sophämtning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5163','Hyra f sopcontainer','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5164','Snöröjning ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5165','Trädgårdsskötsel ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5170','Rep.o underhåll fast','E','526', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5190','Övr.fastighetskostn ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5191','Fastighetsskatt ','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5192','Fastigh.förs.premier','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5198','Ö.fast.kostn-ej avdr','E','528', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'5199','Ö.fast.kostn-avdrag','E','528', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'52','Hyra av anläggningstillgångar ', NULL);
SELECT account__save(NULL,'5200','Hyra av anl.tillg','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5210','Hyra mask/tekn.anl','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5211','Korthyra mask/te anl','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5212','Leasing mask/te anl','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5220','Hyra inv/verktyg ','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5221','Korthyra inv/verktyg','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5222','Leasing inv/verktyg','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5250','Hyra av datorer ','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5251','Korttidshyra datorer','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5252','Leasing av datorer ','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5290','Ö.hyresk. anl.tillg','E','529', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'53','Energikostn ', NULL);
SELECT account__save(NULL,'5300','Energikostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5310','Elavg.för drift ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5320','Gas ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5330','Eldningsolja ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5340','Stenkol och koks ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5350','Torv,ved mm bränsle','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5360','Bensin,fotogen,diese','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5370','Fjärrvärme,kyla mm','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5380','Vatten ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5390','Övr.energikostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'54','Förbrukningsinventarier och förbrukningsmaterial ', NULL);
SELECT account__save(NULL,'5400','Förbrukn.inv. mm','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5410','Förbrukn.inventarier','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5420','Dataprogram ','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5430','Transportinventarier','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5440','Förbrukn.emballage','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5460','Förbrukningsmaterial','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5480','Arbetskläder/skyddsm','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5490','Övr.förbr.inv.o.mtrl','E','531', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'55','Reparation och underhåll ', NULL);
SELECT account__save(NULL,'5500','Repar. och underhåll','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5510','Rep.o underh.mask/ta','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5520','Rep.o underh.inv.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5530','Rep.o underh inst.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5550','Rep.o underh förbr','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5580','Underh/tvätt arb.kl','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5590','Övr.kostn rep/underh','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'56','Kostn för transportmedel', NULL);
SELECT account__save(NULL,'5600','Kostn för transportm','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5610','Personbilskostn ','E','536', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5611','Drivmedel pers.bilar','E','536', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5612','Förs/skat pers.bilar','E','536', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5613','Rep/underh pers.bil','E','536', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5615','Leasingavg.pers.bil','E','536', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5619','Övr.personbilskostn','E','536', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5620','Lastbilskostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5621','Drivmedel lastbilar ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5622','Förs/sk lastbilar ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5623','Rep/underh-lastbilar','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5625','Leasingavg.lastbilar','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5629','Övr.lastbilskostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5630','Truckkostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5650','Traktorkostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5660','Motorcy/mop/skoterKo','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5670','Båtkostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5680','Flygplan/helikopterk','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5690','Övr.kostn trsp-medel','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'57','Frakter och transporter ', NULL);
SELECT account__save(NULL,'5700','Frakter och transp','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5710','Frakt,trsp varudistr','E','538', NULL, false, false, string_to_array('AP_amount:IC_expense:IC_cogs', ':'), false, false);
SELECT account__save(NULL,'5720','Tull- och sped.kostn','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5730','Arbetstransporter ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'58','Resekostn ', NULL);
SELECT account__save(NULL,'5800','Resekostn','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5810','Biljetter ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5820','Hyrbilskostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5831','Kost och logi i Sv. ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5832','Kost och logi i utl','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5890','Övr.resekostn ','E','538', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'59','Reklam och PR ', NULL);
SELECT account__save(NULL,'5900','Reklam och PR','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5910','Annonsering ','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5920','Utomhus/trafikreklam','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5930','Reklamtr./direktrekl','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5940','Utställn. och mässor','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5950','Butiksreklam ','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5960','Varuprover,reklamgåv','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5970','Film-,radio- reklam','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5980','PR, sponsring ','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5985','Hemsidor datareklam','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5990','Övr.kostn rekl/PR','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'5998','Erhållna reklambidr','E','541', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'6','Övr.externa rörelseutgifter/kostn', NULL);
SELECT account_heading_save(NULL,'60','Övr.försäljningskostnader', NULL);
SELECT account__save(NULL,'6000','Öv.försäljningskostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6010','Kataloger/prislistor','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6020','Egna facktidskrifter','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6030','Speciella orderkostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6040','Kontokortsavg.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6050','Försäljningsprovis.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6055','Franchiseavg.o dyl','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6060','Kreditförs.kostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6061','Kreditupplysning','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6062','Inkasso ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6070','Repr.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6071','Repr.-avdragsgill','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6072','Repr.-ej avdragsgill','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6080','Bankgarantiavg.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6090','Övr.försäljn.kostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'61','Kontorsmaterial och trycksaker', NULL);
SELECT account__save(NULL,'6100','Kontorsmtrl o trycks','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6110','Kontorsmaterial ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6150','Trycksaker ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'62','Tele och post ', NULL);
SELECT account__save(NULL,'6200','Tele och post','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6210','Telekommunikation ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6211','Telefon ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6212','Mobiltelefon ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6213','Mobilsökning ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6214','Fax ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6215','Telex ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6217','Telefonkonsult ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6230','Datakommunikation ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6250','Porto mm','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'63','Företagsförs och övr riskkostn', NULL);
SELECT account__save(NULL,'6300','Föret.förs o ö r.kostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6310','Företagsförsäkringar ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6320','Självrisker ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6330','Förluster i påg.arb','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6350','Förluster på kundf','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6351','Konstat förl kundf','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6352','Befarad förl kundf','E','530', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'6360','Garantikostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6361','Förl.garantiavs','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6362','Faktisk garantikostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6370','Kostn bevakn/larm','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6380','Förl övr kortfr.ford','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6390','Övr.riskkostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'64','Förvaltningskostn ', NULL);
SELECT account__save(NULL,'6400','Förvaltningskostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6410','Styrelsearvoden ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6420','Revisionsarvoden ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6430','Management fees ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6440','Årsredov./delårsrapp','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6450','Bolagsstämma ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'65','Övr.externa tj. ', NULL);
SELECT account__save(NULL,'6500','Övr.externa tj.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6510','Mätningstj. ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6520','Ritn- o kopier.kostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6530','Redovisningstj. ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6540','IT-tj. ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6550','Konsultarvoden ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6560','Serviceavg.branschor','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6570','Bankkostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6580','Adv.o rättegångskost','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6590','Övr.externa tj. ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'66','Fri t.egna konton', NULL);
SELECT account_heading_save(NULL,'67','Fri t.egna konton', NULL);
SELECT account_heading_save(NULL,'68','Inhyrd personal ', NULL);
SELECT account__save(NULL,'6800','Inhyrd personal','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6810','Inhyrd prod.pers','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6820','Inhyrd lagerpersonal','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6830','Inhyrd transportpers','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6840','Inh.kontor/ekonomipe','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6850','Inhyrd IT-personal ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6860','Inh.markn/försäljn.p','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6870','Inh.restau/butiksper','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6880','Inhyrd företagsled.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6890','Övr inhyrd personal','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'69','Övr.externa kostn ', NULL);
SELECT account__save(NULL,'6900','Övr.externa kostn','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6910','Licensavg./royalties','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6911','Stim- och Samiavg.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6920','Patenkostn egna pat','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6921','Uppfinningskostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6930','Kostn varumärken mm','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6940','Kontr/provn/stämpela','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6941','Certifieringskostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6950','Tillsynsavg.myndigh','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6951','Miljöavg.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6952','Förpackningsavg.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6960','Franchiseavg.och dyl','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6970','Tidn/tidskr/facklitt','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6971','Tidningar och tidskr','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6972','Facklitteratur ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6980','Föreningsavg.','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6981','Föreningsavg-avdrags','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6982','För-avg-ej avdragsgi','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6990','Övr.externa kostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6991','Övr.ext.kostn-avdrag','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6992','Ö.ext.ko-ej avdragsg','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6993','Lämnade bidr o gåvor','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6995','Kostn.rta sk/soc.avg','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'6998','Ing.moms-återbetaln','E','530', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'6999','Ing.moms-bland.verks','E','530', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'7','Utgifter/kostn för personal, avskr m m ', NULL);
SELECT account_heading_save(NULL,'70','Löner t.kollektivanst', NULL);
SELECT account__save(NULL,'7000','Löner t.kollektivans','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7010','Löner t.kollektivans','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7011','Löner t.kollektivans','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7012','Vinstand t.koll.ans','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7015','Löneskatt koll.ans','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7016','Lönesk.vinstand.koll','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7017','Avg.vederl.koll.ans','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7018','Bruttolöneavdr koll','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7019','Uppl.lön.vinstan.kol','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7080','Lön ej arb tid koll','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7081','Sjuklöner kollektiva','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7082','Semesterlöner koll.','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7090','Förändr.sem.lönskuld','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'71','Fri t.egna konton', NULL);
SELECT account_heading_save(NULL,'72','Löner t.tjänstemän och företagsledare ', NULL);
SELECT account__save(NULL,'7200','Lön tj.män/för.led.','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7211','Löner t.tjänstemän ','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7212','Vinstand. t.tj.män','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7215','Löneskatt tjänstemän','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7216','Lönesk. vinstand tjm','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7217','Avg.vederl.t.tj.män','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7218','Bruttolönavdr-tj.män','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7219','Uppl.lön/vinstand.tj','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7220','Löner t.företagsled','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7221','Löner t.företagsled','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7222','Tantiem företagsled','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7223','Gratif. företagsled','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7227','Avg.ved.företagsled','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7228','Bruttolöneavdr.f-led','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7229','Uppl.lön/v-and.f-led','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7280','Lön ek arb tid tj/fl','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7281','Sjuklöner tjm/f-led','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7282','Semesterlöner tj/fl','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7290','Förändr.sem.lönskuld','E','512', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'73','Kostnadsers.och förmåner', NULL);
SELECT account__save(NULL,'7300','Kostn.ers.och förmån','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7310','Kontanta extraers.','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7311','Ers för sammantr.mm','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7312','Ers förslagsv./uppfi','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7313','Bidrag bostadskostn','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7314','Bidrag måltidskostn','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7315','Bidrag resor tor arb','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7316','Bidrag arbetskläder','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7317','Bidrag arb.mtrl/vtyg','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7318','Felräkningspengar ','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7319','Övr.kont extraers.','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7320','Traktam.tj.resa ','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7321','Skattefri traktam-Sv','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7322','Skattepli traktam-Sv','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7323','Skattefri traktam-ut','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7324','Skattepli traktam-ut','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7330','Bilers.','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7331','Bilers.- skattefria ','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7332','Bilers.- skattepl','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7350','Ers föres.arb.kl','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7370','Repr.ersättningar','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7380','Kostn förm.anst','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7381','Kostn fri bostad','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7382','Kostn fria/subv målt','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7383','Kostn resor tor arb','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7384','Kostn fria/subv a.kl','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7385','Kostn för fri bil ','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7386','Subventionerad ränta','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7387','Personalrabatter ','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7389','Övr.kostn och förmån','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7390','Övr.kostners.förmån','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7398','Anst.nettolöneavdrag','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7399','Övr.kostners.förmån','E','514', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'74','Pens.kostn ', NULL);
SELECT account__save(NULL,'7400','Pens.kostn','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7410','Pens.försäkr.premier','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7411','Prem.koll.pens.förs','E','524/511', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7412','Prem.indiv.pens.förs','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7420','Förändr.pens.skuld','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7430','Avdr.ränt.pens.kostn','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7440','Avs.t.pens.stiftelse','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7450','Avdr.gottg.pens.stif','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7460','Pens.utbetalningar ','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7461','Pens.utbet.koll.anst','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7462','Pens.utbet.tjänstem','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7463','Pens.utbet.för.led','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7470','Förvalt/kred.för.avg','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7490','Övr.pensionskostn ','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'75','Sociala och andra avg.enligt lag och avtal', NULL);
SELECT account__save(NULL,'7500','Soc.avg.enl lag/avt','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7510','Lagstadgade soc.avg.','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7511','Soc.avg.löner/ers.','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7512','Soc.avg.förmånsvärd','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7515','Soc.avg.sk.pl.ers','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7516','Soc.avg.på arvoden','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7518','Soc.avg.bruttolönavd','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7519','Soc.av.sem/löneskuld','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7520','Egenavg.m m ','E','597', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7530','Löneskatt ','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7531','Löneskatt löner/ers','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7532','Löneskatt förmånsvär','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7533','Särs.lönesk.pens.kos','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7535','Lönesk.skattepl.ers.','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7536','Löneskatt på arvoden','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7538','Lönesk.bruttolöneavd','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7550','Avk.sk.pensionsmed','E','524', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7570','Premier AMF-försäkr','E','511', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7580','Gruppförsäkr.premier','E','520/511', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7581','Grupplivförs.premier','E','520/511', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7582','Gruppsjukförs.prem.','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7583','Gruppolycksfallsf.p','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7590','Ö.soc.o.a.avg.e.lag','E','520', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'76','Övr.personalkostn ', NULL);
SELECT account__save(NULL,'7600','Övr.personalkostn','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7610','Utbildning ','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7620','Sjuk- och hälsovård','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7621','Sjuk/hälsov-avd.gill','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7622','Sjuk/hälsov-ej avdr','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7630','Personalrepr','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7631','Personalrepr-avdr.g','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7632','Personalrepr-ej av.g','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7650','Sjuklöneförsäkring ','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7670','Avs. t.personalst','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7680','Gottgör.f.pers.stift','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7690','Övr.pers.kostn/bidr','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7691','Personalrekrytering','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7692','Begravningshjälp ','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7693','Fritidsverksamhet ','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7698','Erh bidr o ers.pers','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account__save(NULL,'7699','Övr.personalkostn ','E','527', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'77','Ns och återföring av nedskrivningar ', NULL);
SELECT account__save(NULL,'7710','Ns im.anl.tillg','E','553', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7720','Ns byggn/mark','E','553', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7730','Ns mask/inv','E','553', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7740','Ns oms.tillg','E','553', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7760','Återf.nedskr.im.anlt','E','553', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7770','Återf nedskr.by/mark','E','553/554', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7780','Återf nedsk.mask/inv','E','553/554', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7790','Återf nedsk.oms.till','E','553/554', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'78','Avskr enligt plan ', NULL);
SELECT account__save(NULL,'7810','Avskr im.anl.tillg','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7811','Avskr bal.utgifter','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7812','Avskr koncessioner','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7813','Avskr på patent ','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7814','Avskr på licenser ','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7815','Avskr på varumärken','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7816','Avskr på hyresrätter','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7817','Avskr på goodwill ','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7819','Avsk.ö.im.anl.tillg','E','561', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7820','Avskr byggn/markanl','E','560', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7821','Avskr byggnader ','E','560', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7824','Avskr markanläggning ','E','560', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7829','Avskr övr byggnader ','E','560', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7830','Avskr maskiner/inv','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7831','Avskr mask/tekn.anl','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7832','Avskr inv/verktyg ','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7833','Avskr installationer ','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7834','Avskr bil/trsp-medel','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7835','Avskr datorer ','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7836','Avskr leasingavtal ','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7837','Avskr anl.djur ','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'7839','Avskr övr mask/inv','E','559', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'79','Poster av engångskaraktär och övr rörelsekostn ', NULL);
SELECT account__save(NULL,'7910','Intäkt av engångskar','E','401', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'7920','Kostn av engångskar','E','530', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'7960','Valutakursförlust','E','530', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'7970','Förl.avytt.anl.tillg','E','556', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'7971','Förl.avytt.im.anl.ti','E','556', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'7972','Förl.avytt.byggn/mar','E','556', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'7973','Förl.avytt.mask/inv','E','556', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'7990','Övr.rörelsekostn ','E','530', NULL, false, false, string_to_array('AP_amount:IC_cogs:IC_expense', ':'), false, false);
SELECT account_heading_save(NULL,'8','Finansiella och andra inkomster/int. och utgifter/kostn ', NULL);
SELECT account_heading_save(NULL,'80','Resultat från aktier och andelar i koncernföretag', NULL);
SELECT account__save(NULL,'8010','Utdeln akt.and.koncf','E','564', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8012','Utdeln akt.and.do-fö','E','564', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8013','Utdeln akt.and.ö kf','E','564', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8020','Res förs.akt/and kf','E','550/551', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8022','Res förs.akt/and df','E','550/551', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8023','Res förs.akt/and ök','E','550/551', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8070','Ns långfr.fo.kf','E','553/570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8072','Ns akt/and do-f','E','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8073','Ns akt/and ö kf','E','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8076','Ns långfr.fo mo','E','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8077','Ns långfr.fo do','E','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8078','Ns långfr.fo ök','E','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8080','Åf ns långfr.fo kf','E','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8082','Åf ns akt/and do-fö','E','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8083','Åf ns akt/and ö kf','E','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8086','Åf ns långfr.fo.mo','E','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8087','Åf ns långfr.fo.do','E','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8088','Åf ns långfr.fo.kf','E','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'81','Resultat från aktier och andelar i intresseföretag ', NULL);
SELECT account__save(NULL,'8110','Utd akt/and intr.fö','I','564', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8120','Res förs.akt/and ifö','I','550/551', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8170','Ns långfr.fo.intr.fö','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8171','Ns akt/andel intr.fö','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8172','Ns långfr fo intr.fö','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8180','Åf ns långfr fo ifö','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8181','Åf ns akt/and int.fö','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8182','Åf ns fordr intr.för','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'82','Resultat övr värdepapper och långfr fordr (anl.tillg) ', NULL);
SELECT account__save(NULL,'8200','Rta int. anl.tillg.','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8210','Utd akt/and övr.för','I','565', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8220','Resu.förs.värdep afö','I','550/551', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8221','Res förs akt/and för','I','550/551', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8222','Res förs långfr fo.','I','550/551', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8223','Res förs övr värdep','I','550/551', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8230','Valutak.diff.l-fr.fo','I','566', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8231','Valutak.vinst l-fr.f','I','566', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8236','Valutak.förl.l-fr.fo','I','567', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8250','Rta l-fr fo.värdepap','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8251','Rta l-fr fordr.','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8252','Rta övr värdepapper','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8260','Rta l-fr fo.kon.för','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8261','Rta l-fr fo.moderför','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8262','Rta l-fr fo.dotterfö','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8263','Rta l-fr fo.and.ko-f','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8270','Ns and.l-fr fo.an.fö','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8271','Ns akt/and företag ','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8272','Ns l-fr fo.and.föret','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8273','Ns övr värdepapper','I','570', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8280','Åf ns and.l-fr fo af','I','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8281','Åf ns akt/and företa','I','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8282','Åf ns l-fr fo.an.fö','I','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8283','Åf ns värdepapper','I','571', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account_heading_save(NULL,'83','Övr.ränteint. och liknande resultatposter ', NULL);
SELECT account__save(NULL,'8300','Rta-int. oms.tillg','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8310','Rta-int. oms.tillg','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8311','Rta-int. från bank ','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8312','Rta-int.korts.plac','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8313','Rta-int.korts.fordr.','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8314','Skattefria ränteint. ','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8317','Rt-int. dold rt-komp','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8319','Ö.rta-int.oms.tillg','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8330','Valutakursvinster ','I','566', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8331','Valutakursvinster ','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8336','Valutakursförluster','I','567', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8340','Utd.kortfr.plac.','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8350','Res.förs.kortfr.plac','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8360','Övr.rt-int.konc.före','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8361','Övr.rt-int.moderföre','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8362','Övr.rt-int.dotterför','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8363','Övr.rt-int.övr ko.fö','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8370','Ns kortfr.placeringa','I','569', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8380','Åf ns k-fr.placering','I','568', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8390','Övr.finansiella int. ','I','568', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account_heading_save(NULL,'84','Rtakostn och liknande resultatposter ', NULL);
SELECT account__save(NULL,'8400','Rta-kostn','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8410','Rta-ko långfr skuld','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8411','Rta-ko obl/förl/konv','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8412','Rta årets pens.kostn','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8413','Rta checkräkningskr','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8414','Rta byggnadskreditiv','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8415','Rta öv.skuld.krediti','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8417','Rta dold räntekomp','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8418','Avdragspost räntesub','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8419','Övr.rt-ko l-fr.skuld','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8420','Rta-ko k-fr.skulder ','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8421','Rta-ko kreditinstit','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8422','Dröjsmålsrta lev.sku','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8423','Kostn.rta skat/avg','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8429','Övr.räntekostn ','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8430','Valutakursdiff.skuld','E','566', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8431','Valutakursvins skuld','E','566', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8436','Valutakursförl skuld','E','567', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8440','Erhållna räntebidrag','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8460','Rtakostn koncernför.','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8461','Rtakostn moderföret.','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8462','Rtakostn dotterför.','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8463','Rtakostn öv.konc.för','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8480','Aktiverade rt-kostn','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8490','Övr.finans. kostn','E','569', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account_heading_save(NULL,'85','Fri t.egna konton', NULL);
SELECT account_heading_save(NULL,'86','Fri t.egna konton ', NULL);
SELECT account_heading_save(NULL,'87','Extraordinära int. och kostn ', NULL);
SELECT account__save(NULL,'8710','Extraordinära int. ','I','401', NULL, false, false, string_to_array('AR_amount', ':'), false, false);
SELECT account__save(NULL,'8750','Extraordinära kostn','E','530', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account_heading_save(NULL,'88','Bokslutsdispositioner', NULL);
SELECT account__save(NULL,'8810','Ändr.per.fond-HB-1','E','586/589', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8811','Avs. t.per.fond ','E','586/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8819','Återf per.fond ','I','589/593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8820','Ändr.per.fond-HB-2','E','589/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8821','Avs.periodiseringsfo','E','589/595', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8829','Åf periodiseringsfon','E','589/596', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8830','Ändr.per.fond-HB-3','E','589/597', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8831','Avs. t.period.fond','E','589/598', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8839','Åf periodiseringsfon','E','589/599', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8850','Överavskrivning ','E','578/590', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8851','Ä.överavskr-im.a.t','E','578/590', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8852','Ä.överavskr-by/man','E','578/590', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8853','Ä.överavskr-ma/inv','E','578/590', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8860','För. av ers.fond ','E','593/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8861','Avs.ers.fond inv','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8862','Avs ers.fond by/m-an','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8863','Avs ers.fond mark ','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8864','Avs ers.fond djurlag','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8865','Från ers.fond f avsk','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8866','Från ers.fond ej avs','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8869','Återf från ers.fond ','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8870','Ändr.al.inv.reserv','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8871','Från al.inv.res f av','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8872','Från a.inv.res ej av','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8873','Av.anl.t.fr.a.inv.re','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8879','Åf allm.inv.reserv','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8880','Förändr.obesk.int.','E','593/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8881','Avsätn.upphovsmannak','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8882','Återf upphovsmannako','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8885','Avs. t.skogskonto ','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8886','Återf t.skogskonto','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8890','Övr.bokslutsdisp','E','593/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8891','Ä.s.bokf/fak p-skuld','E','593/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8892','Neds.konsolid.anl.ti','E','594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8895','Föränd.valutakursres','E','593/594', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8896','Förändr.lagerreserv','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8897','Återf av SURV','E','591', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8899','Övr.bokslutsdisp','E','593', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account_heading_save(NULL,'89','Skatter och årets resultat ', NULL);
SELECT account__save(NULL,'8910','Skatt på årets resul','E','598', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8920','Skatt pga ändr taxer','E','598', NULL, false, false, string_to_array('AP_amount:AR_amount', ':'), false, false);
SELECT account__save(NULL,'8930','Restituerad skatt','E','598', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8940','Latent skatt','E','598', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8980','Övr.skatter ','E','598', NULL, false, false, string_to_array('AP_amount', ':'), false, false);
SELECT account__save(NULL,'8990','Resultat ','E','599/596', NULL, false, false, string_to_array('', ':'), false, false);
SELECT account__save(NULL,'8999','Årets resultat','E','599/596', NULL, false, false, string_to_array('', ':'), false, false);

insert into tax (chart_id,rate) values ((select id from account where accno = '2611'),0.25);
insert into tax (chart_id,rate) values ((select id from account where accno = '2613'),0.25);
insert into tax (chart_id,rate) values ((select id from account where accno = '2615'),0.25);
insert into tax (chart_id,rate) values ((select id from account where accno = '2621'),0.12);
insert into tax (chart_id,rate) values ((select id from account where accno = '2631'),0.06);
insert into tax (chart_id,rate) values ((select id from account where accno = '2641'),0.25);
insert into tax (chart_id,rate) values ((select id from account where accno = '2645'),0.25);

INSERT INTO defaults (setting_key, value) VALUES ('inventory_accno_id', (select id from account where accno ='1400'));

 INSERT INTO defaults (setting_key, value) VALUES ('income_accno_id', (select id from account where accno = '3011'));

 INSERT INTO defaults (setting_key, value) VALUES ('expense_accno_id', (select id from account where accno = '4010'));

 INSERT INTO defaults (setting_key, value) VALUES ('fxgain_accno_id', (select id from account where accno = '3960'));

 INSERT INTO defaults (setting_key, value) VALUES ('fxloss_accno_id', (select id from account where accno = '7960'));

 INSERT INTO defaults (setting_key, value) VALUES ('curr', 'SEK:EUR:USD');

 INSERT INTO defaults (setting_key, value) VALUES ('weightunit', 'kg');

commit;
UPDATE account
   SET tax = true
WHERE id
   IN (SELECT account_id
       FROM account_link
       WHERE description LIKE '%_tax');

