Profit and Loss selector Balance balance Income L10N_CO_PNL_INCOME L10N_CO_PNL_IO.balance + L10N_CO_PNL_INO.balance 0 L10N_CO_PNL_IO Operational -41 account_id L10N_CO_PNL_INO Non-operational -42 account_id Expenses L10N_CO_PNL_EXPENSES 0 balance aggregation L10N_CO_PNL_E_ADMIN.balance + L10N_CO_PNL_E_SALES.balance + L10N_CO_PNL_DEPR.balance + L10N_CO_PNL_E_NO.balance L10N_CO_PNL_E_ADMIN Administrative Operations account_id balance account_codes 51\(5160,5165) L10N_CO_PNL_E_SALES Sales Operations account_id balance account_codes 52 L10N_CO_PNL_DEPR Depreciation and Amortization account_id balance account_codes 5160 + 5165 L10N_CO_PNL_E_NO Non-operational account_id balance account_codes 53 L10N_CO_PNL_COST_SALES Cost of Sales 0 balance aggregation L10N_CO_PNL_COST_SNS.balance + L10N_CO_PNL_COST_PURCHASE.balance L10N_CO_PNL_COST_SNS Cost of sales and provision of services account_id balance account_codes 61 L10N_CO_PNL_COST_PURCHASE Purchases account_id balance account_codes 62 L10N_CO_PNL_COST_PROD Cost of Production 0 balance aggregation L10N_CO_PNL_RAW_MATERIAL.balance + L10N_CO_PNL_COST_LABOR.balance + L10N_CO_PNL_INDIRECT.balance + L10N_CO_PNL_COST_CONTRACTS.balance L10N_CO_PNL_RAW_MATERIAL Raw Material account_id balance account_codes 71 L10N_CO_PNL_COST_LABOR Direct Labor account_id balance account_codes 72 L10N_CO_PNL_INDIRECT Indirect Costs account_id balance account_codes 73 L10N_CO_PNL_COST_CONTRACTS Service Contracts account_id balance account_codes 74 L10N_CO_PNL_GAINS_LOSSES Gains and Losses account_id 0 balance account_codes 59 L10N_CO_PNL_BEFORE_TAX Net Income before Tax L10N_CO_PNL_INCOME.balance - L10N_CO_PNL_EXPENSES.balance - L10N_CO_PNL_COST_SALES.balance - L10N_CO_PNL_COST_PROD.balance + L10N_CO_PNL_GAINS_LOSSES.balance 0 L10N_CO_PNL_TAX Income Tax account_id 0 balance account_codes 54 L10N_CO_PNL_NET_INCOME Net Income L10N_CO_PNL_BEFORE_TAX.balance - L10N_CO_PNL_TAX.balance 0 Profit and Loss account_report