All the costs are entered into the accounts of the ‘5’ group: 500-509 are service accounts into which the costs of the manufacture of individual services are entered; 510, 511, 512, 514 are the accounts into which indirect costs are entered; 527 and 551 are the accounts into which other costs are entered.
Kõik kulud kantakse viienda rühma kontodele: 500–509 on teenusekontod, millele kantakse üksikute teenuste tootmise kulud; 510, 511, 512 ja 514 on kontod, millele kantakse kaudsed kulud; 527 ja 551 on kontod, millele kantakse muud kulud.