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