Balance Sheet Account
The structural element types below are called detailed balance sheet accounts. They serve for subdividing accounts contained in the company element.
|Balance sheet account||Element type||Field reference group contained||Remark|
|Fixed assets||14||Fixed assets||°|
|Production stock||17||Production stock|
|Accounts receivable||18||Accounts receivable||°°|
|OTH debtors||19||OTH debtors||°°|
|OTH current assets||24||OTH current assets|
|Special item reserves||31||Special item reserves|
|Accounts payable||40||Accounts payable||°°|
|OTH liabilities||43||OTH liabilities||°°|
|Long-term loans||47||Long-term loans|
|Deferred income||50||Deferred income|
°°The payment of the respective balance is planned in addition to the element types accounts receivable, other debtors, accounts payable, and other liabilities.