HGB CSM taxonomy
HGBCSM is the provided Handelsgesetzbuch taxonomy for Cost of Sales Management (CSM) expense method:
Level |
Description |
Account |
Account Type |
Sublevel |
---|---|---|---|---|
0 |
HGB |
0000B0HGB |
Miscellaneous |
9 |
1 |
. HGB Balances |
0000BBHGB |
Expense |
6 |
2 |
. . Assets |
0010BAHGB |
Asset |
5 |
3 |
. . . Long-term assets |
K006HGBUKV |
Asset |
4 |
4 |
. . . . Intangible assets |
0030BAHGB |
Asset |
3 |
5 |
. . . . . Own patents, trademarks |
0040BAHGB |
Asset |
2 |
6 |
. . . . . . Hist cost own patent, trademar |
0050BAHGB |
Asset |
0 |
6 |
. . . . . . Acc depr own patent, trademar |
0060BAHGB |
Asset |
0 |
5 |
. . . . . Acquired patents, trademarks |
0070BAHGB |
Asset |
2 |
6 |
. . . . . . Hist cost acq patent, trademar |
0080BAHGB |
Asset |
0 |
6 |
. . . . . . Acc depr acq patent, trademar |
0090BAHGB |
Asset |
0 |
5 |
. . . . . Goodwill |
0100BAHGB |
Asset |
2 |
6 |
. . . . . . Historical goodwill |
0110BAHGB |
Asset |
0 |
6 |
. . . . . . Acc depr goodwill |
0120BAHGB |
Asset |
0 |
5 |
. . . . . Adv paym purchase curr assets |
0130BAHGB |
Asset |
0 |
4 |
. . . . Tangible assets |
0140BAHGB |
Asset |
3 |
5 |
. . . . . PPE |
0150BAHGB |
Asset |
2 |
6 |
. . . . . . Land and buildings |
0160BAHGB |
Asset |
1 |
7 |
. . . . . . . Acq cost land, buildings |
0170BAHGB |
Asset |
0 |
7 |
. . . . . . . Acc depr land, buildings |
0180BAHGB |
Asset |
0 |
6 |
. . . . . . Plant and production equipment |
0190BAHGB |
Asset |
1 |
7 |
. . . . . . . Acq cost plant, factory equip |
0200BAHGB |
Asset |
0 |
7 |
. . . . . . . Acc depr plant, factory equip |
0210BAHGB |
Asset |
0 |
6 |
. . . . . . Business and office equipment |
0220BAHGB |
Asset |
1 |
7 |
. . . . . . . Acq cost business, off equip |
0230BAHGB |
Asset |
0 |
7 |
. . . . . . . Acc depr building, off equip |
0240BAHGB |
Asset |
0 |
6 |
. . . . . . Other categories of PPE |
0250BAHGB |
Asset |
1 |
7 |
. . . . . . . Acc depr other category PPE |
0270BAHGB |
Asset |
0 |
7 |
. . . . . . . Hist cost other category PPE |
0260BAHGB |
Asset |
0 |
6 |
. . . . . . PPE under constr or prepaid |
0280BAHGB |
Asset |
1 |
7 |
. . . . . . . Acq cost PPE under constr/prep |
0290BAHGB |
Asset |
0 |
7 |
. . . . . . . Acc depr PPE under constr/prep |
0300BAHGB |
Asset |
0 |
3 |
. . . Long-term investments |
K007HGBUKV |
Asset |
4 |
4 |
. . . . Shares |
0320BAHGB |
Asset |
3 |
5 |
. . . . . Shares in related companies |
0330BAHGB |
Asset |
0 |
5 |
. . . . . Other long-term investments |
0340BAHGB |
Asset |
0 |
4 |
. . . . Long-term receivables |
0350BAHGB |
Asset |
3 |
5 |
. . . . . Loans/long-term receiv rel com |
0360BAHGB |
Asset |
0 |
5 |
. . . . . Loans to investee companies |
0370BAHGB |
Asset |
0 |
5 |
. . . . . Securitiy incl non-curr assets |
0380BAHGB |
Asset |
0 |
5 |
. . . . . Loans to shareholders/director |
0390BAHGB |
Asset |
0 |
5 |
. . . . . Other loans |
0400BAHGB |
Asset |
0 |
3 |
. . . Current assets |
K008HGBUKV |
Asset |
4 |
4 |
. . . . Inventories |
K044HGBUKV |
Asset |
3 |
5 |
. . . . . Raw materials, prod supplies |
0430BAHGB |
Asset |
0 |
5 |
. . . . . Work in progress |
0440BAHGB |
Asset |
0 |
5 |
. . . . . Finished goods and merchandise |
0450BAHGB |
Asset |
0 |
5 |
. . . . . Adv paym on purch curr assets |
0460BAHGB |
Asset |
0 |
4 |
. . . . Receivables |
0470BAHGB |
Asset |
3 |
5 |
. . . . . Receivables third parties |
0480BAHGB |
Asset |
2 |
6 |
. . . . . . Long-term trade acc, nts recei |
0490BAHGB |
Asset |
0 |
6 |
. . . . . . Trade accounts, notes receivab |
0500BAHGB |
Asset |
0 |
6 |
. . . . . . Interim clearance account sale |
0505BAHGB |
Asset |
0 |
5 |
. . . . . Receivables related |
0510BAHGB |
Asset |
2 |
6 |
. . . . . . Intragroup receivables |
0520BAHGB |
Asset |
0 |
6 |
. . . . . . Associate receivables |
0530BAHGB |
Asset |
0 |
4 |
. . . . Other assets |
0540BAHGB |
Asset |
3 |
5 |
. . . . . Finance lease receivables |
0550BAHGB |
Asset |
0 |
5 |
. . . . . Income taxes recoverable |
0560BAHGB |
Asset |
0 |
5 |
. . . . . Other prepaid expenses |
0570BAHGB |
Asset |
0 |
5 |
. . . . . Other receivables from tax |
0575BAHGB |
Asset |
0 |
5 |
. . . . . Other receivables |
0580BAHGB |
Asset |
0 |
4 |
. . . . Current investments |
0590BAHGB |
Asset |
3 |
5 |
. . . . . Shares rel comp, short term |
0600BAHGB |
Asset |
0 |
5 |
. . . . . Other shares |
0610BAHGB |
Asset |
0 |
4 |
. . . . Cash and bank balances |
K009HGBUKV |
Asset |
0 |
3 |
. . . Prepaid expenses |
K010HGBUKV |
Asset |
0 |
3 |
. . . Deferred tax assets |
0640BAHGB |
Asset |
0 |
3 |
. . . Suspense accounts Assets |
9999BA |
Asset |
4 |
2 |
. . Liabilities |
0010BLHGB |
Liability |
5 |
3 |
. . . Shareholders' equity |
K011HGBUKV |
Liability |
4 |
4 |
. . . . Share capital |
0030BLHGB |
Liability |
3 |
5 |
. . . . . Preferred stock |
0040BLHGB |
Liability |
0 |
5 |
. . . . . Common stock |
0050BLHGB |
Liability |
0 |
4 |
. . . . Additional paid in capital |
0060BLHGB |
Liability |
0 |
4 |
. . . . Minority interest |
0070BLHGB |
Liability |
0 |
4 |
. . . . Reserves |
0080BLHGB |
Liability |
3 |
5 |
. . . . . Legal reserves |
0090BLHGB |
Liability |
0 |
5 |
. . . . . Capital redemption reserves |
0100BLHGB |
Liability |
0 |
5 |
. . . . . Statutory reservers |
0110BLHGB |
Liability |
0 |
5 |
. . . . . Other revenue reserves |
0120BLHGB |
Liability |
0 |
5 |
. . . . . Dividends payable |
0410BLHGB |
Liability |
0 |
4 |
. . . . Unappropriated result |
0130BLHGB |
Liability |
0 |
4 |
. . . . Net profit/loss (balance) |
K043HGBUKV |
Liability |
1 |
3 |
. . . Provisions |
K012HGBUKV |
Liability |
4 |
4 |
. . . . Accruals for pensions and simi |
0160BLHGB |
Liability |
0 |
4 |
. . . . Tax accruals |
0170BLHGB |
Liability |
0 |
4 |
. . . . Accr gross amount due to custo |
0180BLHGB |
Liability |
0 |
4 |
. . . . Accr gross amount due to custo |
0181BLHGB |
Liability |
0 |
4 |
. . . . Warranty accrual |
0182BLHGB |
Liability |
0 |
4 |
. . . . Accruals for consign inv usage |
0183BLHGB |
Liability |
0 |
4 |
. . . . Accruals for bad debt |
0184BLHGB |
Liability |
0 |
4 |
. . . . Accrued expenses other |
0185BLHGB |
Liability |
0 |
4 |
. . . . Other accruals |
0190BLHGB |
Liability |
0 |
3 |
. . . Long-term liabilities |
K013HGBUKV |
Liability |
4 |
4 |
. . . . Bonds and loans |
0210BLHGB |
Liability |
3 |
5 |
. . . . . Bonds |
0220BLHGB |
Liability |
0 |
5 |
. . . . . Secured loans |
0230BLHGB |
Liability |
0 |
3 |
. . . Short-term payables |
K014HGBUKV |
Liability |
4 |
4 |
. . . . Payables, advances 3rd party |
0260BLHGB |
Liability |
3 |
5 |
. . . . . Bank loans and overdrafts |
0270BLHGB |
Liability |
0 |
5 |
. . . . . Advances from customers |
0280BLHGB |
Liability |
0 |
5 |
. . . . . Trade accounts and notes payab |
0290BLHGB |
Liability |
0 |
5 |
. . . . . Interim clearance account purc |
0295BLHGB |
Liability |
0 |
4 |
. . . . Payables related |
0310BLHGB |
Liability |
3 |
5 |
. . . . . Loans from directors |
0320BLHGB |
Liability |
0 |
5 |
. . . . . Intragroup payables |
0330BLHGB |
Liability |
0 |
5 |
. . . . . Loans from associaties |
0340BLHGB |
Liability |
0 |
5 |
. . . . . Associate payables |
0350BLHGB |
Liability |
0 |
4 |
. . . . Other short-term payables |
0360BLHGB |
Liability |
3 |
5 |
. . . . . Other payables from taxes |
0370BLHGB |
Liability |
0 |
5 |
. . . . . Government grants |
0380BLHGB |
Liability |
0 |
5 |
. . . . . Other payables to social secur |
0390BLHGB |
Liability |
0 |
5 |
. . . . . Other payables |
0400BLHGB |
Liability |
0 |
5 |
. . . . . Retirement benefits |
0420BLHGB |
Liability |
0 |
3 |
. . . Deferred revenues |
K015HGBUKV |
Liability |
0 |
3 |
. . . Deferred tax |
0440BLHGB |
Liability |
0 |
3 |
. . . Suspense accounts Liabilities |
9999BL |
Liability |
4 |
2 |
. . Clearance other assets/liabili |
0655BBHGB |
Expense |
0 |
1 |
. HGB Profit and Loss |
0000PIHGBUKV |
Income |
8 |
2 |
. . Net profit/loss |
K005HGBUKV |
Income |
7 |
3 |
. . . Year end closing account P&L |
0999PEHGBUKV |
Expense |
0 |
3 |
. . . Result before income taxes |
0490PIHGBUKV |
Income |
6 |
4 |
. . . . Operating income |
K004HGBUKV |
Income |
5 |
5 |
. . . . . Gross profit |
K002HGBUKV |
Income |
4 |
6 |
. . . . . . Revenues |
K001HGBUKV |
Income |
0 |
6 |
. . . . . . Cost of goods sold |
K024HGBUKV |
Expense |
3 |
7 |
. . . . . . . Depreciation |
0170PEHGBUKV |
Expense |
2 |
8 |
. . . . . . . . Depr plant+factory equip |
0180PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Depr land+buildings |
0190PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Materials |
0030PEHGBUKV |
Expense |
2 |
8 |
. . . . . . . . Raw materials and consumables |
0040PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Goods and services |
0050PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Direct mat+manufact expense |
0060PEHGBUKV |
Expense |
2 |
8 |
. . . . . . . . Wages |
0070PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Non-wage labor costs |
0080PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Depr on short-term invest |
0460PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Materials overhead |
0110PEHGBUKV |
Expense |
2 |
8 |
. . . . . . . . Special direct prod cost |
0090PEHGBUKV |
Expense |
1 |
9 |
. . . . . . . . . Licences and patents |
0100PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Purchasing expenses |
0120PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Expenses for receipt of goods |
0130PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Logistics expenses |
0140PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Production overhead |
0150PEHGBUKV |
Expense |
2 |
8 |
. . . . . . . . Tools and supplies |
0160PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Energy cons for prod |
0165PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Prod related gen+adm cost |
0200PEHGBUKV |
Expense |
2 |
8 |
. . . . . . . . Accruals pensions prod staff |
0210PEHGBUKV |
Expense |
0 |
8 |
. . . . . . . . Training education prod staff |
0220PEHGBUKV |
Expense |
0 |
5 |
. . . . . Cost of sales |
0240PEHGBUKV |
Expense |
4 |
6 |
. . . . . . Personnel expenses |
0250PEHGBUKV |
Expense |
3 |
7 |
. . . . . . . Salaries |
0260PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Commissions |
0270PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Non-salary labor cost |
0280PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Accruals pensions sales staff |
0290PEHGBUKV |
Expense |
0 |
6 |
. . . . . . Direct special cost of sales |
0300PEHGBUKV |
Expense |
3 |
7 |
. . . . . . . Travel and entertaiment |
0310PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Freight and packaging |
0320PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Warranty cost |
0325PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Transport insurance |
0330PEHGBUKV |
Expense |
0 |
7 |
. . . . . . . Energy cons sales |
0335PEHGBUKV |
Expense |
0 |
6 |
. . . . . . Sales overhead |
0340PEHGBUKV |
Expense |
0 |
4 |
. . . . R&D expenses |
K065HGBUKV |
Expense |
5 |
5 |
. . . . . Salaries R&D |
0342PEHGBUKV |
Expense |
0 |
5 |
. . . . . Energy cons cost R&D |
0344PEHGBUKV |
Expense |
0 |
5 |
. . . . . Other expenses R&D |
0346PEHGBUKV |
Expense |
0 |
4 |
. . . . Finance expenses |
K073HGBUKV |
Expense |
5 |
5 |
. . . . . Salaries finance |
0352PEHGBUKV |
Expense |
0 |
5 |
. . . . . Energy cons cost finance |
0354PEHGBUKV |
Expense |
0 |
5 |
. . . . . Other expenses finance |
0356PEHGBUKV |
Expense |
0 |
4 |
. . . . Gen+adm expenses |
0350PEHGBUKV |
Expense |
5 |
5 |
. . . . . Salaries gen+adm |
0351PEHGBUKV |
Expense |
0 |
5 |
. . . . . Accruals |
0375PEHGBUKV |
Expense |
0 |
5 |
. . . . . Professional fees |
0367PEHGBUKV |
Expense |
0 |
5 |
. . . . . Energy cons gen+adm |
0369PEHGBUKV |
Expense |
0 |
4 |
. . . . Other operating income |
0360PIHGBUKV |
Income |
5 |
5 |
. . . . . Accruals reversal |
0365PIHGBUKV |
Income |
0 |
4 |
. . . . Other operating expenses |
0370PEHGBUKV |
Expense |
0 |
4 |
. . . . Financial result |
0480PIHGBUKV |
Income |
5 |
5 |
. . . . . Finance revenues |
0390PIHGBUKV |
Income |
4 |
6 |
. . . . . . Income from participations |
0400PIHGBUKV |
Income |
0 |
6 |
. . . . . . Income from invest |
0410PIHGBUKV |
Income |
0 |
6 |
. . . . . . Income long-term fin invest |
0420PIHGBUKV |
Income |
0 |
6 |
. . . . . . Income from interest and sim |
0430PIHGBUKV |
Income |
0 |
5 |
. . . . . Depr on financial assets |
0440PEHGBUKV |
Expense |
4 |
6 |
. . . . . . Depr on long-term invest |
0450PEHGBUKV |
Expense |
0 |
6 |
. . . . . . Interest expenditure and sim |
0470PEHGBUKV |
Expense |
0 |
3 |
. . . Extraordinary result |
0520PIHGBUKV |
Income |
6 |
4 |
. . . . Extraordinary income |
0500PIHGBUKV |
Income |
0 |
4 |
. . . . Extraordinary expense |
0510PEHGBUKV |
Expense |
0 |
3 |
. . . Income tax |
0530PEHGBUKV |
Expense |
0 |
3 |
. . . Further taxes |
0540PEHGBUKV |
Expense |
0 |
3 |
. . . Suspense accounts P&L |
9999PL |
Expense |
6 |
1 |
. Not mapped HGB |
9997HGB |
Miscellaneous |
0 |
1 |
. Suspense accounts |
9999 |
Miscellaneous |
0 |
1 |
. Operating expense |
K003HGBUKV |
Miscellaneous |
1 |
1 |
. Capital |
K016HGBUKV |
Miscellaneous |
1 |
1 |
. Working capital |
K017HGBUKV |
Miscellaneous |
1 |
1 |
. Direct cost |
K019HGBUKV |
Miscellaneous |
1 |
1 |
. Labor cost |
K020HGBUKV |
Miscellaneous |
1 |
1 |
. Overhead |
K021HGBUKV |
Miscellaneous |
1 |
1 |
. Equity |
K022HGBUKV |
Miscellaneous |
1 |
1 |
. Total liab excl sharehold eq |
K026HGBUKV |
Miscellaneous |
1 |
1 |
. Selling expense |
K027HGBUKV |
Miscellaneous |
1 |
1 |
. Acid test |
K028HGBUKV |
Miscellaneous |
1 |
1 |
. ROCE |
K029HGBUKV |
Miscellaneous |
1 |
1 |
. Current ratio |
K030HGBUKV |
Miscellaneous |
1 |
1 |
. Net value added ratio |
K031HGBUKV |
Miscellaneous |
1 |
1 |
. Operating margin |
K032HGBUKV |
Miscellaneous |
1 |
1 |
. Ratio of salary to profit |
K033HGBUKV |
Miscellaneous |
1 |
1 |
. Ratio of salary to revenue |
K034HGBUKV |
Miscellaneous |
1 |
1 |
. Selling expense to sales ratio |
K035HGBUKV |
Miscellaneous |
1 |
1 |
. Cost income ratio |
K036HGBUKV |
Miscellaneous |
1 |
1 |
. Salary |
K037HGBUKV |
Miscellaneous |
1 |
1 |
. Gross profit margin |
K045HGBUKV |
Miscellaneous |
1 |
1 |
. COGS to sales ratio |
K047HGBUKV |
Miscellaneous |
1 |
1 |
. OPEX to sales ratio |
K048HGBUKV |
Miscellaneous |
1 |
1 |
. Gearing ratio |
K049HGBUKV |
Miscellaneous |
1 |
1 |
. Purchases |
K050HGBUKV |
Miscellaneous |
1 |
1 |
. Loans and borrowings |
K054HGBUKV |
Miscellaneous |
1 |
1 |
. Total energy consumption cost |
K055HGBUKV |
Miscellaneous |
1 |
1 |
. EBITDA |
K056HGBUKV |
Miscellaneous |
1 |
1 |
. EBIT |
K057HGBUKV |
Miscellaneous |
1 |
1 |
. Inventory to sales ratio |
K066HGBUKV |
Miscellaneous |
1 |
1 |
. Warranty cost to sales ratio |
K067HGBUKV |
Miscellaneous |
1 |
1 |
. R&D cost to sales ratio |
K068HGBUKV |
Miscellaneous |
1 |
1 |
. Total net assets |
K070HGBUKV |
Miscellaneous |
1 |
1 |
. Sell gen & adm cost to sales |
K071HGBUKV |
Miscellaneous |
1 |
1 |
. Selling general and admin cost |
K072HGBUKV |
Miscellaneous |
1 |
1 |
. Outb transp cost to COGS ratio |
K074HGBUKV |
Miscellaneous |
1 |
1 |
. Outbound transportation cost |
K075HGBUKV |
Miscellaneous |
1 |
1 |
. Finance cost to sales ratio |
K077HGBUKV |
Miscellaneous |
1 |
1 |
. Amortization |
K079HGBUKV |
Miscellaneous |
1 |
1 |
. Acc depreciation tang assets |
K080HGBUKV |
Miscellaneous |
1 |
1 |
. Asset utilization |
K081HGBUKV |
Miscellaneous |
1 |
1 |
. Cash-to-cash cycle time |
K082HGBUKV |
Miscellaneous |
1 |
1 |
. Days inventory outstanding |
K083HGBUKV |
Miscellaneous |
1 |
1 |
. Days payable outstanding |
K084HGBUKV |
Miscellaneous |
1 |
1 |
. Days sales outstanding |
K085HGBUKV |
Miscellaneous |
1 |
1 |
. Inventory turns finished goods |
K088HGBUKV |
Miscellaneous |
1 |
1 |
. Inventory turns raw material |
K089HGBUKV |
Miscellaneous |
1 |
1 |
. Inventory turns WIP |
K090HGBUKV |
Miscellaneous |
1 |
1 |
. Total inventory turns |
K091HGBUKV |
Miscellaneous |
1 |
1 |
. Return on fixed assets |
K092HGBUKV |
Miscellaneous |
1 |
1 |
. Return on net assets |
K093HGBUKV |
Miscellaneous |
1 |
1 |
. Return on total assets |
K094HGBUKV |
Miscellaneous |
1 |