Profit and Loss selector Balance balance Net income (profit or loss) SKR_PL_TOTAL 0 balance aggregation SKR_TAXES.balance normal Operating revenues SKR_INCOME balance aggregation SKR_1.balance + SKR_2.balance + SKR_3.balance + SKR_4.balance normal 1. Sales SKR_1 account_id balance domain normal -sum 2. Increase or decrease in finished goods inventories and work in progress SKR_2 account_id balance domain normal -sum 3. Other own work capitalized SKR_3 account_id balance domain normal -sum 4. Other operating income SKR_4 account_id balance domain normal -sum Gross profit SKR_EXPENSE_MAT balance aggregation SKR_INCOME.balance - SKR_5.balance normal 5. Cost of materials SKR_5 account_id balance domain normal sum Operating result SKR_EXPENSE balance aggregation SKR_EXPENSE_MAT.balance - SKR_6.balance - SKR_7.balance - SKR_8.balance normal 6. Personnel expenses SKR_6 account_id balance domain normal sum 7. Depreciation SKR_7 account_id balance domain normal sum 8. Other operating expenses SKR_8 balance aggregation SKR_8_1.balance + SKR_8_2.balance + SKR_8_3.balance + SKR_8_4.balance + SKR_8_5.balance + SKR_8_6.balance + SKR_8_7.balance normal Room costs SKR_8_1 account_id balance domain normal sum Insurance, contributions and levies SKR_8_2 account_id balance domain normal sum Repairs and maintenance SKR_8_3 account_id balance domain normal sum Vehicle costs SKR_8_4 account_id balance domain normal sum Advertising and travel expenses SKR_8_5 account_id balance domain normal sum Cost of goods delivery SKR_8_6 account_id balance domain normal sum Miscellaneous operating expenses SKR_8_7 account_id balance domain normal sum Financial result SKR_FINANCE balance aggregation SKR_9.balance + SKR_10.balance + SKR_11.balance - SKR_12.balance - SKR_13.balance normal 9. Income from investments SKR_9 account_id balance domain normal -sum 10. Income from other investments and long-term loans SKR_10 account_id balance domain normal -sum 11. Other interest and similar income SKR_11 account_id balance domain normal -sum 12. Write-downs of financial assets and marketable securities SKR_12 account_id balance domain normal sum 13. Interest and similar expenses SKR_13 account_id balance domain normal sum Result from ordinary activities SKR_BUSINESS balance aggregation SKR_EXPENSE.balance + SKR_FINANCE.balance normal Earnings after taxes SKR_TAXES balance aggregation SKR_BUSINESS.balance - SKR_14.balance - SKR_15.balance normal 14. Taxes on income and earnings SKR_14 account_id balance domain normal sum 15. Other taxes SKR_15 account_id balance domain normal sum