Prior-period expenses/income

System

Swiss SME Chart of Accounts

Type

Résultat

Class

8 — Extraordinary results

Parent

8 — Extraordinary, non-operating results and taxes

Labels (multilingual)

EN: Prior-period expenses/income

FR: Charges / produits hors periode

DE: Periodenfremder Aufwand / Ertrag

IT: Costi/ricavi fuori periodo

Postable

Yes

Lettrable

No

VAT

No