4400

Third-party services

System
Swiss GAAP FER Chart of Accounts
Type
Expense
Class
4 — Material costs
Parent
4 — Cost of materials, merchandise, services
Labels (multilingual)
EN: Third-party services
FR: Charges de prestations de tiers
DE: Aufwand fuer bezogene Dienstleistungen
IT: Costi per servizi esterni
Postable
Yes
Lettrable
No
VAT
Yes