- System
- Swiss GAAP FER Chart of Accounts
- Type
- Verbindlichkeiten
- Class
- 2 — Liabilities and equity
- Labels (multilingual)
EN: Accrued expenses and deferred income
FR: Passifs de regularisation
DE: Passive Rechnungsabgrenzungen
IT: Ratei e risconti passivi
- Postable
- No
- Lettrable
- No
- VAT
- No