Profit and loss selector Balance balance A. Operating result hu_pl_a hu_pl_I.balance + hu_pl_II.balance + hu_pl_III.balance - hu_pl_IV.balance - hu_pl_V.balance - hu_pl_VI.balance - hu_pl_VII.balance 0 I. Net sales revenue hu_pl_I account_id -911 - 999002 - 931 II. Value of activated own power hu_pl_II account_id -581 - 582 III. Other revenues hu_pl_III account_id -96 - 999998 IV. Material expenses hu_pl_IV balance aggregation hu_pl_IV_1.balance + hu_pl_IV_2.balance + hu_pl_IV_3.balance + hu_pl_IV_4.balance + hu_pl_IV_5.balance Cost of materials hu_pl_IV_1 account_id balance account_codes 811 + 51 Value of services used hu_pl_IV_2 account_id balance account_codes 812 + 52 Value of other services hu_pl_IV_3 account_id balance account_codes 53 + 813 Purchase value of goods sold hu_pl_IV_4 account_id balance account_codes 814 Value of other services hu_pl_IV_5 account_id balance account_codes 815 V. Personnel expenses hu_pl_V balance aggregation hu_pl_V_1.balance + hu_pl_V_2.balance + hu_pl_V_3.balance Wage cost hu_pl_V_1 account_id balance account_codes 54 + 821 Other payments of a personal nature hu_pl_V_2 account_id balance account_codes 55 + 822 Wage contributions hu_pl_V_3 account_id balance account_codes 56 + 823 VI. Depreciation hu_pl_VI account_id balance account_codes 57 + 83 VII. Other expenses hu_pl_VII account_id balance account_codes 86 + 85 + 999001 + 999997 B. Financial result hu_pl_b hu_pl_VIII.balance - hu_pl_IX.balance 0 VIII. Revenue from financial operations hu_pl_VIII account_id -97 IX. Expenditure on financial operations hu_pl_IX account_id balance account_codes 87 C. Profit before tax hu_pl_c hu_pl_a.balance + hu_pl_b.balance 0 D. Profit after tax hu_pl_d 0 balance aggregation hu_pl_c.balance - hu_pl_X.balance _control_balance domain sum X. Tax liability hu_pl_X balance account_codes 891 Profit and loss account_report