BAS accounts:
| 50 | Local Costs | ||
| 5000 | Local Costs (gruppkonto) | ||
| 5010 | Lokalhyra | 5011 | Rent for office space |
| 5012 | Rent for Garage | ||
| 5013 | Rent for warehouse space | ||
| 5020 | Electricity for lighting | ||
| 5030 | Heat | ||
| 5040 | Water and sewage | ||
| 5050 | Local Accessories | ||
| 5060 | Cleaning and sanitation | 5061 | Cleaning |
| 5062 | Garbage collection | ||
| 5063 | Rent for dumpster | ||
| 5064 | Snow removal | ||
| 5065 | GARDENING | ||
| 5070 | Repair and maintenance of premises | ||
| 5090 | Other local costs | 5098 | Other local costs, deductible |
| 5099 | Other local costs, nondeductible |