| 6270 | SWISSGAAP | Third-party transport | Frais de transport tiers | Charges | | |
| 63 | GENERAL | Property insurance, fees, permits | Assurances-choses, droits, taxes | Charges | | |
| 63 | SWISSGAAP | Property insurance, fees, permits | Assurances-choses, droits, taxes | Charges | | |
| 63 | PME | Property insurance, fees, permits | Assurances-choses, droits, taxes | Charges | | |
| 6300 | GENERAL | Property insurance | Assurances-choses | Charges | | |
| 6300 | SWISSGAAP | Property insurance | Assurances-choses | Charges | | |
| 6300 | PME | Property insurance | Assurances-choses | Charges | | |
| 6310 | GENERAL | Stamp duties | Droits de timbre | Charges | | |
| 6310 | SWISSGAAP | Stamp duties | Droits de timbre | Charges | | |
| 6310 | PME | Stamp duties | Droits de timbre | Charges | | |
| 6330 | PME | Fees and permits | Taxes et permissions | Charges | | |
| 6330 | SWISSGAAP | Fees and permits | Taxes et permissions | Charges | | |
| 6330 | GENERAL | Fees and permits | Taxes et permissions | Charges | | |
| 64 | PME | Energy and waste disposal | Energie et elimination des dechets | Charges | | |
| 64 | GENERAL | Energy and waste disposal | Energie et elimination des dechets | Charges | | |
| 64 | SWISSGAAP | Energy and waste disposal | Energie et elimination des dechets | Charges | | |
| 6400 | GENERAL | Admin energy costs | Charges denergie administrative | Charges | | |
| 6400 | PME | Admin energy costs | Charges denergie administrative | Charges | | |
| 6400 | SWISSGAAP | Admin energy costs | Charges denergie administrative | Charges | | |
| 6460 | SWISSGAAP | Waste disposal | Elimination des dechets | Charges | | |
| 6460 | PME | Waste disposal | Elimination des dechets | Charges | | |
| 6460 | GENERAL | Waste disposal | Elimination des dechets | Charges | | |
| 65 | PME | Administration and IT | Administration et informatique | Charges | | |
| 65 | SWISSGAAP | Administration and IT | Administration et informatique | Charges | | |
| 65 | GENERAL | Administration and IT | Administration et informatique | Charges | | |
| 6500 | PME | Office supplies | Fournitures de bureau | Charges | | |
| 6500 | GENERAL | Office supplies | Fournitures de bureau | Charges | | |
| 6500 | SWISSGAAP | Office supplies | Fournitures de bureau | Charges | | |
| 6510 | PME | Telecommunications | Telecommunications | Charges | | |
| 6510 | GENERAL | Telecommunications | Telecommunications | Charges | | |
| 6510 | SWISSGAAP | Telecommunications | Telecommunications | Charges | | |
| 6513 | PME | Internet and hosting | Internet et hebergement | Charges | | |
| 6513 | GENERAL | Internet and hosting | Internet et hebergement | Charges | | |
| 6513 | SWISSGAAP | Internet and hosting | Internet et hebergement | Charges | | |
| 6520 | PME | Postage and shipping | Frais de port et courrier | Charges | | |
| 6520 | GENERAL | Postage and shipping | Frais de port et courrier | Charges | | |
| 6520 | SWISSGAAP | Postage and shipping | Frais de port et courrier | Charges | | |
| 6530 | PME | Professional memberships | Cotisations professionnelles | Charges | | |
| 6530 | SWISSGAAP | Professional memberships | Cotisations professionnelles | Charges | | |
| 6530 | GENERAL | Professional memberships | Cotisations professionnelles | Charges | | |
| 6540 | PME | Consulting fees | Honoraires de conseil (juridique, fiscal, comptable) | Charges | | |
| 6540 | SWISSGAAP | Consulting fees | Honoraires de conseil (juridique, fiscal, comptable) | Charges | | |
| 6540 | GENERAL | Consulting fees | Honoraires de conseil (juridique, fiscal, comptable) | Charges | | |
| 6570 | SWISSGAAP | IT expenses | Charges informatiques | Charges | | |
| 6570 | PME | IT expenses | Charges informatiques | Charges | | |
| 6570 | GENERAL | IT expenses | Charges informatiques | Charges | | |
| 66 | GENERAL | Advertising | Publicite | Charges | | |
| 66 | SWISSGAAP | Advertising | Publicite | Charges | | |
| 66 | PME | Advertising | Publicite | Charges | | |
| 6600 | SWISSGAAP | Advertising costs | Charges publicitaires | Charges | | |