HGB TCA taxonomy
HGBTCA is the provided Handelsgesetzbuch taxonomy for Total Cost Accounting (TCA) expense method:
Level |
Description |
Account |
Account Type |
Sublevel |
---|---|---|---|---|
0 |
HGB |
0000B0HGB |
Miscellaneous |
7 |
1 |
. HGB Balances |
0000BBHGB |
Expense |
6 |
2 |
. . Assets |
0010BAHGB |
Asset |
5 |
3 |
. . . Long-term assets |
K006HGBGKV |
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 |
K007HGBGKV |
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 |
K008HGBGKV |
Asset |
4 |
4 |
. . . . Inventories |
K044HGBGKV |
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 |
K009HGBGKV |
Asset |
0 |
3 |
. . . Prepaid expenses |
K010HGBGKV |
Asset |
0 |
3 |
. . . Deferred tax assets |
0640BAHGB |
Asset |
0 |
3 |
. . . Suspense accounts Assets |
9999BA |
Asset |
4 |
2 |
. . Liabilities |
0010BLHGB |
Liability |
5 |
3 |
. . . Shareholders' equity |
K011HGBGKV |
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) |
K043HGBGKV |
Liability |
1 |
3 |
. . . Provisions |
K012HGBGKV |
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 |
K013HGBGKV |
Liability |
4 |
4 |
. . . . Bonds and loans |
0210BLHGB |
Liability |
3 |
5 |
. . . . . Bonds |
0220BLHGB |
Liability |
0 |
5 |
. . . . . Secured loans |
0230BLHGB |
Liability |
0 |
3 |
. . . Short-term payables |
K014HGBGKV |
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 |
K015HGBGKV |
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 |
0000PIHGBGKV |
Income |
6 |
2 |
. . Net profit/loss |
K005HGBGKV |
Income |
5 |
3 |
. . . Year end closing account P&L |
0999PEHGBGKV |
Expense |
0 |
3 |
. . . Result before income taxes |
0410PIHGBGKV |
Income |
4 |
4 |
. . . . Operating income |
K004HGBGKV |
Income |
3 |
5 |
. . . . . Gross profit |
K002HGBGKV |
Income |
2 |
6 |
. . . . . . Revenues |
K001HGBGKV |
Income |
0 |
6 |
. . . . . . Changes inven finish goods/wip |
0020PIHGBGKV |
Income |
0 |
6 |
. . . . . . Other operating income |
0030PIHGBGKV |
Income |
1 |
7 |
. . . . . . . Accruals reversal |
0035PIHGBGKV |
Income |
0 |
6 |
. . . . . . Materials |
0040PEHGBGKV |
Expense |
1 |
7 |
. . . . . . . Raw materials and consumables |
0050PEHGBGKV |
Expense |
0 |
7 |
. . . . . . . Goods and services |
0060PEHGBGKV |
Expense |
0 |
5 |
. . . . . Personnel |
0080PEHGBGKV |
Expense |
2 |
6 |
. . . . . . Salary and wages |
0090PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Non wage labor cost |
0100PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Social expenses |
0110PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Pensions contributions |
0120PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Pension accruals |
0130PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Training and education |
0140PEHGBGKV |
Expense |
0 |
5 |
. . . . . Depreciation |
0150PEHGBGKV |
Expense |
2 |
6 |
. . . . . . Depr land, buildings |
0160PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Depr plant, factory equipm |
0170PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Depr business, office equipm |
0180PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Depr other categories PPE |
0190PEHGBGKV |
Expense |
0 |
5 |
. . . . . Other operating expenses |
0200PEHGBGKV |
Expense |
2 |
6 |
. . . . . . Rent |
0210PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Licences and concessions |
0220PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Supplies |
0230PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Professional fees |
0235PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Communication |
0240PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Freight and packaging |
0250PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Travel expenses |
0260PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Entertainment |
0270PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Advertisement |
0280PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Accruals |
0285PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Warranty cost |
0287PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Insurances |
0290PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Other operating cost |
0295PEHGBGKV |
Expense |
0 |
4 |
. . . . Financial result |
0400PIHGBGKV |
Income |
3 |
5 |
. . . . . Finance revenues |
0310PIHGBGKV |
Income |
2 |
6 |
. . . . . . Income from participations |
0320PIHGBGKV |
Income |
0 |
6 |
. . . . . . Income from investments |
0330PIHGBGKV |
Income |
0 |
6 |
. . . . . . Income long-term finan invest |
0340PIHGBGKV |
Income |
0 |
6 |
. . . . . . Income from interest and simil |
0350PIHGBGKV |
Income |
0 |
5 |
. . . . . Depreciation financial assets |
0360PEHGBGKV |
Expense |
2 |
6 |
. . . . . . Depreciation long-term invest |
0370PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Depreciation short-term invest |
0380PEHGBGKV |
Expense |
0 |
6 |
. . . . . . Interest expenditure and simil |
0390PEHGBGKV |
Expense |
0 |
3 |
. . . Extraordinary result |
0440PIHGBGKV |
Income |
4 |
4 |
. . . . Extraordinary income |
0420PIHGBGKV |
Income |
0 |
4 |
. . . . Extraordinary expense |
0430PEHGBGKV |
Expense |
0 |
3 |
. . . Income tax |
0450PEHGBGKV |
Expense |
0 |
3 |
. . . Further taxes |
0460PEHGBGKV |
Expense |
0 |
3 |
. . . Suspense accounts P&L |
9999PL |
Expense |
4 |
1 |
. Not mapped HGB |
9997HGB |
Miscellaneous |
0 |
1 |
. Suspense accounts |
9999 |
Miscellaneous |
0 |
1 |
. Operating expense |
K003HGBGKV |
Miscellaneous |
1 |
1 |
. Capital |
K016HGBGKV |
Miscellaneous |
1 |
1 |
. Working capital |
K017HGBGKV |
Miscellaneous |
1 |
1 |
. Direct cost |
K019HGBGKV |
Miscellaneous |
1 |
1 |
. Equity |
K022HGBGKV |
Miscellaneous |
1 |
1 |
. Cost of goods sold |
K024HGBGKV |
Miscellaneous |
1 |
1 |
. Total liab excl sharehold eq |
K026HGBGKV |
Miscellaneous |
1 |
1 |
. Acid test |
K028HGBGKV |
Miscellaneous |
1 |
1 |
. ROCE |
K029HGBGKV |
Miscellaneous |
1 |
1 |
. Current ratio |
K030HGBGKV |
Miscellaneous |
1 |
1 |
. Net value added ratio |
K031HGBGKV |
Miscellaneous |
1 |
1 |
. Operating margin |
K032HGBGKV |
Miscellaneous |
1 |
1 |
. Ratio of salary to profit |
K033HGBGKV |
Miscellaneous |
1 |
1 |
. Ratio of salary to revenue |
K034HGBGKV |
Miscellaneous |
1 |
1 |
. Cost income ratio |
K036HGBGKV |
Miscellaneous |
1 |
1 |
. Salary |
K037HGBGKV |
Miscellaneous |
1 |
1 |
. Gross profit margin |
K045HGBGKV |
Miscellaneous |
1 |
1 |
. COGS to sales ratio |
K047HGBGKV |
Miscellaneous |
1 |
1 |
. OPEX to sales ratio |
K048HGBGKV |
Miscellaneous |
1 |
1 |
. Gearing ratio |
K049HGBGKV |
Miscellaneous |
1 |
1 |
. Purchases |
K050HGBGKV |
Miscellaneous |
1 |
1 |
. Loans and borrowings |
K054HGBGKV |
Miscellaneous |
1 |
1 |
. EBITDA |
K056HGBGKV |
Miscellaneous |
1 |
1 |
. EBIT |
K057HGBGKV |
Miscellaneous |
1 |
1 |
. Inventory to sales ratio |
K066HGBGKV |
Miscellaneous |
1 |
1 |
. Warranty cost to sales ratio |
K067HGBGKV |
Miscellaneous |
1 |
1 |
. Total net assets |
K070HGBGKV |
Miscellaneous |
1 |
1 |
. Amortization |
K079HGBGKV |
Miscellaneous |
1 |
1 |
. Acc depreciation tang assets |
K080HGBGKV |
Miscellaneous |
1 |
1 |
. Asset utilization |
K081HGBGKV |
Miscellaneous |
1 |
1 |
. Cash-to-cash cycle time |
K082HGBGKV |
Miscellaneous |
1 |
1 |
. Days inventory outstanding |
K083HGBGKV |
Miscellaneous |
1 |
1 |
. Days payable outstanding |
K084HGBGKV |
Miscellaneous |
1 |
1 |
. Days sales outstanding |
K085HGBGKV |
Miscellaneous |
1 |
1 |
. Inventory turns finished goods |
K088HGBGKV |
Miscellaneous |
1 |
1 |
. Inventory turns raw material |
K089HGBGKV |
Miscellaneous |
1 |
1 |
. Inventory turns WIP |
K090HGBGKV |
Miscellaneous |
1 |
1 |
. Total inventory turns |
K091HGBGKV |
Miscellaneous |
1 |
1 |
. Return on fixed assets |
K092HGBGKV |
Miscellaneous |
1 |
1 |
. Return on net assets |
K093HGBGKV |
Miscellaneous |
1 |
1 |
. Return on total assets |
K094HGBGKV |
Miscellaneous |
1 |