Accrued expenses and deferred income

System: Swiss SME Chart of Accounts
Type: Liabilities
Class: 2 — Liabilities and equity
Parent: 20 — Short-term liabilities
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