albania chart of accounts for dcs 2007 w0866907

8/10/2019 Albania Chart of Accounts for DCs 2007 W0866907

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1 Equity10 Capital

1 Authorized Capital4 Issued Capital

7 Owners Account8 Share Premium9 Share Discount

11 Reserves (Retained Earnings)

1 General Reserves

2 Reserves from revaluations10 Reserves from r evaluation of Fixed Assets

20 Reserves from other revaluation

3 Investment Reserves

567 Addi tional Reserves

12 Financial Results (Profit and Loss)

1 Prior Period Los sLoss from regulated activitiesLoss fr om non-regulated activiti es

2 Prior Period ProfitProfit from regulated activ itiesProfit from non-regulated activi ties

3 Current Year Profit and Los s

10 Profit (Loss) from regulated activ ities20 Profit (Loss) from non-regulated activit ies

13 Financing (Grants and Subsidies)

1 Financing of Fixed Assets

10 Financing of Fixed Assets used in Electricit y Distributi on


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1 Financing of Fixed Assets used in Electrici ty Distribu tion by the Budget

2 Financing of Fixed Assets used in Electrici ty Distribut ion from other sources

20 Financing of used in other Regulated activiti es90 Financing of Fixed Assets used in Non-regulated activities

2 Financing of Operating Acti vities

10 Financing of Operating Acti vities related to Electricity Dist ributi on

1 Financing of Operating Acti vities related to Electricity Dist ribution by the Budget

2 Financing of Operating Acti vities related to Electricity Dist ributi on from other sourc es

20 Financing of other regulated operating activit ies

30Financing of non -regulated operating activ ities

15 Loans Received (Borrow ings)

1 Short-term Loans Received

2 Long-term Loans Received

3 Debenture Loans

9 Other Loans and Debts

2 Fixed Assets

20 Tangible Assets1 Land

10 Land for buildings and facilities for MV Distributi on1

20 Land for buildings and facilities for LV Distrib ution

30 Land for buildings and facilities for sales

4050 Land for general and administrative buildings and faciliti es

60 Land for buildings and facilities for Non-regulated Activit ies3 Buildings and Structures

10 Ownership (Physical) Interests

1 LV is up to 1KV; MV is 1KV up to 110 KV.


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1 Buildings and Structu res for MV Distribution

2 Buildings and Structures for LV Distribution

3 Buildings and Structu res for sales45 General and Admini strative Buildings

6 Buildings and Structures for Non-regulated Activit ies

20 Leasehold i nterests

1 Buildings and Structu res for MV Distri bution

2 Buildings and Structures for LV Distribution

3 Buildings and Structu res for sales

45 General and Admini strative Buildings

6 Buildings and Structures for Non-regulated Activit ies

3 Assets w here c os t been paid by customer

4 Plant and Equipment

10 Overhead Lines and Underground cables

1 Overhead Lines for MV Distri bution (from 1 to 110 kV)(sub-account s show each v oltage level)

2 Overhead Lines f or LV Distribution (up to 1 kV)3 MV Cable Lines (more than 1 kV)

4 LV Cable Lines (up to 1 kV)

56 Other lines and c ables

20 Substation Equipment

1 Cubicles and panels with breakers, disc onnctors , etc. (more than 1 up t o 110 kV)

2Cubicles and panels w ith breakers, disc onnctors , etc (up to 1 kV)

530 Line Transformers

1 Transfor mers 110kV/MV

2 Transformers MV/LV

3 Relay protection and cont rol equipment


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4 Other substation equipment

40 Street Light s

50 Metering Equipment1 Metering Equipment for MV Distri bution

2 Metering Equipment for LV Distribut ion

3 Metering Equipment for Sales to Ultimate Consumers

45 Other meters and metering t ools

60 Computer Systems

1 Computers used in MV Distri bution

2 Computers used in LV Distribution

3 Computers used in Sales to Ultimate Consumers

4 Computers used in Dispatch

5 Computers used for General and Admin istrative purposes

70 Communication equipment and lines

1 Communication equipment and lines used in MV Distri bution

2 Communication equipment and lines used in LV Distribut ion

3 Communication equipment and li nes used in Sales to Ultimate Consumers4 Communication equipment and lines used in Dispatch

5 Communication equipment and li nes used for General and Adminis trative purposes

80 Other Plant and Equipment

1 Used in Opeartion

2 Used in Maitenance

3 Used in service centers, workshops and intermediate processing

4 Used in Sales and Customer Service5 Used for General and Ddministrative Purposes

90 Plant and Equipment for Non-Regulated Activ ities

5 Vehicles

10 Vehicles related to MV Distributi on

1 Cars


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2 Trucks

3 Specialized vehicles

4 Other20 Vehicles used in LV Distribut ion

1 Cars

2 Trucks

3 Specialized vehicles

4 Other

30 Vehicles used in Sales to Ultimate Consumers

1 Cars

2 Other

40 Vehicles used in Dispatch

50 Vehicles f or General and Admi nistrative u se

1 Cars

2 Other

90 Vehicles u sed in Non-Regulated Ac tivi ties

6 Tools and Implements

10 Implements used in MV Distribution20 Implements used in LV Distribution

30 Implements u sed in Sales to Ultimate Consumers

40 Implements used in Dispatch

50 Implements f or General and Admini strative use

90 Implements u sed in Non-Regulated Activi ties

7 Construction work in progress

10Construct ion work in progr ess - Regulated Activiti es

90 Constructi on work i n progress - Non-Regulated Activ ities

8 Assets t aken out o f Operat ion

10 Temporarily

20 Liquidation

9 Other Fixed Tangible A ssets


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10 Assets related to MV Dist ributi on

20 Assets related to LV Dis tr ibut ion

30 Assets related to Sales to Ul timate Consumers40 Assets related to Dispatch

50 General and Administ rative Assets

90 Other assets used in Non-Regulated Acti vities

21 Intangible Assets

1 Incorporation and Expansion Costs

2 Produc ts o f Research and Development /PRD/10 PRD used in MV Distribut ion

20 PRD used in Structures for LV Distribut ion

30 PRD used in Sales to Ultimate Consumers

40 PRD used in Dispatch

50 PRD for General and Administrative use

3 Patents, Licenses, Trade Marks /PLTM/

10 PLTM used in MV Distributi on

20 PLTM used in Structures for LV Distribut ion

30 PLTM used in Sales to Ultimate Consumers

40 PLTM used in Dispatch

50 PLTM for General and A dminis trative use

4 Software

10 Software used in MV Distri bution

20 Software used in Structures for LV Distributi on

30 Software used in Sales to Ultimate Consumers40 Software used in Dispatch

50 Software for General and Admi nistrative us e

5 Industrial Property Rights

6 Other Fixed Intangible Assets

10 Assets used in MV Dis tr ibut ion


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20 Assets used in Struc tures for LV Dis tr ibut ion

30 Assets used in Sales to Ult imate Consumers

40 Assets used in Dispatch50 Assets f or General and Administ rat ive use

7 Concession Rights

9 Other Fixed Intangible Assets used in Non-regulated Act iviti es

22 Long-Term Investments and Receivables

1 Long-term Investments in Related Companies

2 Long-term Investments in Assoc iated Companies and Minorit y Partic ipations

3 Securities

4 Investment in Property

5 Long-term Loans Granted

10 Long-term Loans Granted in L EKE

20 Long-term Loans Granted in Foreign Currency

30 Overdue Loans

40 Other Loans Granted

23 Long-Term Financial Assets24 Depreciation

3 Depreciation o f 20 3

10 Depreciation of 20 3 10

1 Depreciation of 20 3 10 1



4Depreciation of 20 3 10 4







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5 Depreciation of 20 3 20 56 Depreciation of 20 3 20 6



1 Depreciation of 204 101










30 Depreciation of 20 4 301 Depreciation of 204 301






2Depreciation of 204 402







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10 Depreciation of 205 101 Depreciation of 205 101













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10


















50 Depreciation of 209 5090 Depreciation of 209 90

2 Amorti zation of Non-Current In tangible Asset s

11 Amorti zation of 211


1 Amorti zation of 212 10









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11


















7 Amorti zation of Goodwil l25 Provisions

1 Provisions f or Coverage of Risk Assets

2 Provisions for Receivables from Sales

10 Provisions for Receivables from Sales

203

4Provisions for Coverage of Off-balance Sheet Commit ments

26 Goodwill

1 Positive Goodwill

2 Negative Goodwill

3 Inventories

30 Materials, Products and Merchandise


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1 Supplies

2 Materials

10Transformer Oil

203040 Other Oils

50 Fuel in Automobiles

3 Products

4102030

5 Merchandise Shipped and Works Handed Over

31 Materials Products and Merchandise used i n Non-Regulated Activ ities

12

40 Libili ties (Accounts Payable) to Suppliers

1 Ac counts Payable t o Suppli ers10 Ac counts Payable t o Suppli ers - Regulated Act iv it ies

20 Ac counts Payable t o Suppli ers - Non-Regulated Act iv it ies

2 Advances to Suppl iers (Acc ounts Receivable from Suppliers)

10 Ac counts Payable t o Suppli ers - Regulated Act iv it ies

20 Ac counts Payable t o Suppli ers - Non-Regulated Act iv it ies

3 Commercial Credit fr om Suppliers

4 Suppliers under Special Terms

41 Ac counts Receivable f rom Customers and Related Parti es

1 Customer Acc ounts Receivable

10 Customers - Distribution

12


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201

290 Customers - Non-Regulated Acti vities

2 Advances from Cus tomers (Customer Acc ounts Payable)

10 Customers - Electricity Distribution

2090 Customers - Non-Regulated Acti vities

3 Commercial Credit to Customers

4 A/R f rom Sales to Customers under Special Terms

5 Foreign Currency Receivables under Commercial Credit6 A/R and A /P from Sales to Related Parti es

42 Liabiliti es A/P to the Employees

1 Ac counts Payable to Employees

2 Ac counts Receivable f rom Employees related to Special Ass ignments

4 Receivables from Minorit y Interest

5 Payables on Minorit y Interest

6 Receivables from Subscribed Shares44 A/R A cc ounts Receivable from Claims and Short ages

1 Receivables for Claims

2 Receivables for Shortages

3 Valuation Differences f rom Shortages

4 Receivables from Legal Disputes

5 Writs Receivables

45 Liabiliti es A/P to the Budget, the Social Security Fund and Budgetary Institut ions

1 Liabilities to the municipalities

2 Liabiliti es for Income Tax

3 Liabilities for Value Added Tax


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42

5

679

49 Other Debtors and Creditors

1 Liabilities to Trustees

2 Liabilities fo r Warranties

3 Ac counts for Fees

4 Liabiliti es for Transfer Amount s for Expenses under Special Assignments

5 Liabilities for Insurance Providers6 Liabilities with Banks

7 Liabiliti es for Temporary Tax Differences

8 Other Debtors

9 Other Creditors

5 Cash

50 Cash

1 Cash in Hand in LEKE2 Cash in Hand in Foreign Currency

3 Current Bank Account i n LEKE

4 Current Bank Account i n Foreign Currency

5 Letters of Credit in L EKE

6 Letters of Credit in Foreign Currency

7 Deposits

8 Payment Checks

9 Other Cash

51 Short-term Investments

2 Accounts here should be specific to Albania obligations (e.g. assessment by ERE)


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1 Shares

2 Own Shares

3Bonds and Debentures

4 Own Debentures

5 State Securities

6 Expenses

60 Expenses by Economic Elements

1 Materials

10 Materials used in Operation - Regulated Acti vities (This might be combined with 20)

1 Materials used in MV Electricity Dist ributi on2 Materials used in LV Electric ity Distributio n

34 Materials used in Street Lighting

5 Materials used in new connections

6 Materials used in capital constructi on (to be capitalized)

20 Materials used f or i n-house maintenance related t o operation

1 Materials used f or i n-house maintenance related to MV Distri bution2 Materials used for in-house maintenance related to LV Distributi on

34 Materials used f or i n-house maintenance related to Street Lights

30 Materials used in servic e stations, work-shops and intermediate processing

1 Materials used in servic e stations, work-shops and intermediate processing - operation

2 Materials used in service stations, w ork-shops and i ntermediate processing - maintenance

40 Materials used in sales and customer servic e

1 Materials used in meter reading

2 Materials used in billing and collecti on

3 Materials used in cu stomer service

4 Materials used in marketing and advertising

5 Materials used for maintenance related to Sales and Marketing


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9 Other materials used i n sales and marketing

50 Materials used for general and administrative purposes

1Office supplies

2 Fuel and other materials for transportation for general and administrative

3 Materials for maintenance related to General and A dminis trative Act iviti es

3 Other materials used in General and Administ rative activities

60 Materials used in Research and Development

90 Materials used in Non-Regulated Acti vities

2 Fuels

10 Fuels used Operation

1 Fuel used in MV Distributi on2 Fuel used in LV Distribut ion

34 Fuels used for operartion of street lighting

20 Fuels used in Maintenance

1 Fuel used i n maintenance related to MV Distribution

2 Fuel used i n maintenance related to L V Distributi on

34 Fuels us ed maintenance of Street lighti ng

30 Fuel used in Sales and Customer Service

1 Fuel used in meter reading

2 Fuel used in billing and collection

3 Fuel used in customer service

4 Fuel used for other sales and marketing activ ities

40 Fuel for General and Administr ative purposes

90 Used in Non-Regulated Activ ities

3 Salaries and wages

10 Salaries for Operation - Regulated Activ ities (This might be combined with 20)

1 Salaries and wages for MV Distri bution

2 Salaries and wages for LV Distributi on


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34 Salaries and wages for Street Lighting

5 Salaries and wages for new connections

6 Salaries and wages for capital constr uction (to be capitalized)

20 Salaries for in-house maintenance related to operation

1 Salaries and wages for maintenance related to MV Distri bution

2 Salaries and wages for maintenance related to LV Distribut ion

34 Salaries and wages for maintenance related to r Street Lighti ng

30 Salaries inservice st ations, work -shops and i ntermediate processing /SSPA/

1 Salaries and wages in service stations, w ork-shops and intermediate processing - operation2 Saalaries and w ages in service stations , work-shops and intermediate processing - maintenance

40 Salaries for s ales and cus tomer service

1 Salaries for meter reading

2 Salaries for billing and coll ection

3 Salaries for cus tomer service

4 Salaries related to t he information and advertising

5 Salaries for maintenance related to Sales and Customer Service6 Salaries of other personnell engaged in sales and c ustomer servic e

50 Salaries for General and Administrative

60 Salaries for Research and Development

90 Salaries for personnel engaged i n Non-Regulated Acti vities

4 Social securit y payments and allowances /SSPA/

10 SSPA for Operation

1 MV Distribution

2 LV Distribution

3 Street Light ing

4 Metering MV and LV

20 SSPA for in-house maintenance related to operation

1 MV Distribution


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2 LV Distribution

3 Street Light ing

4 Metering MV and LV

30 SSPA for service st ations, work-shops and intermediate processing

40 SSPA for s ales and customer service

1 Salaries for meter reading

2 Salaries for billing and coll ection

3 Salaries for cus tomer service

4 Salaries related to t he information and advertising

5 Salaries for maintenance related to Sales and Customer Service

6 Salaries of other personnell engaged in sales and c ustomer servic e50 SSPA for General and Admin istrative

60 SSPA for Research and Development

90 SSPA for Personnel engaged in Non-Regulated A ctivi ties

5 Depreciation

10 Depreciation related to Operation

1 Overhead Lines for MV Distribution (from 1 to 110 kV)

2 Overhead Lines f or LV Distribution (up to 1 kV)3 MV Cable Lines (more than 1 kV)

4 LV Cable Lines (up to 1 kV)

5 Breakers and Disconnectors f or MV Distribution (more than 1 up to 110 kV)

6 Breakers and Disconnectors for LV Distribu tion (up t o 1 kV)

7 Transfor mers 110kV/MV

8 Transformers MV/LV

9 Substations

11 1 Street Light s

2 Metering Equipment for MV Distri bution

3 Metering Equipment for LV Distribut ion

4 Buildings and st ructures

5 Vehicles


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6 Other assets us ed in opeartion

20 Depreciation of assets used for in-house maintenance

1 Plant and equipment

2 Buildings and st ructures

3 Vehicles

4 Other assets used for in-house maintenance

30 Depreciation of assets used in service stations , work-shops and intermediate processing

40 Depreciation of assets used in Sales and Customer service

1 Meters

2 Computer systems

3 Customer service4 Buildings and st ructures

5 Vehicles

6 Tools and Implements

7 Other assets used in sales and customer service

50 Depreciation of General and Administ rative Assets

90 Depreciation of A ssets used for Non-Regulated Act iviti es

6 Hired services10 Services r elated to operation

1 MV Operation

2 LV Operation

3 Dispatch

4 Street Light s

5 New connections

6 Other

20 In-house maintenance related to operation

1 MV Operation

2 LV Operation

3 Dispatch

4 Street Light s


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5 New connections

6 Other

30 Service stations , work-shops and int ermediate processing

123

40 Services related to s ales and cus tomer services

1 Services related to meter reading

2 Services related to billing and coll ection

3 Services related to c ustomer servic e

4 Services related to marketing and advertisi ng5 Other services related to sales and customer s ervice

50 Services r elated to the general and administrative activi ties

1 Insurance2 Consulting

3 Audi t

4 Transportation

5 Leases6 Regulatory

789

51 123456

60 Services related to research and development

90 Services related t o Non-Regulated Acti vities


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9 Other expenses

101234

20 Medical Services under the Labour Code

1 MV Distribution

2 LV Distribution

3 Sales and cus tomer servic e

4 General and Administrative30 Business Trips

1 MV Distribution

2 LV Distribution


4 General and Administrative

40 Taxes and Fees

1 MV Distribution2 LV Distribution



50 Miscelaneous general and administrative expenses

1 Communications (Phone, Fax, etc.)

2 Entertainment

3 Heating and lighting

4 Water and sewerage

90 Expenses related to Non-Regulated A ctivi ties

61 Expenses by activi ties


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1 Cost of electricity distribution

10 Cost of Medium Voltage Distributi on

1 Materials for operation - excl. fuel

2 Salaries and Wages for operation

3 Social Security for Pensions and Sickness

4 Depreciation and Amortization

5 Third party Services related to operation

6 Third party Services r elated to maintenance

7 Fuels

8

9 Cost of service stations, works hops and intermediate processing11 1 Cost of Inhouse Maintenance


3 Taxes and Fees

4 Field Trips

5 Other Medium Voltage Distri bution Expenses

20 Cost of Low Voltage Distribution

1 Materials for operation - excl. fuel2 Salaries and Wages for operation



5 Third party Services related to operation directly from 602

6 Third party Services related to maintenance directly f rom 602

7 Fuels

89 Expenses for Supporti ng Acti vities from 632

21 1 Expenses for inhouse maintenance from 642


3 Taxes and Fees

4 Field Trips


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5 Other Expenses

3012345678

931 1

2345

40

123

50 Technic al Losses

2 Cost of Service Stations, Work Shops and Intermediate Processing

10 Service Stations







7 Fuels


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89 Expenses f or i nhouse maintenance

11 1 Medical Services under the Labour Code

2 Taxes and Fees

3 Field Trips

4 Other Expenses

20 Work Shops




4 Depreciation and Amortization5 Third party Services related to operation


7 Fuels



2Taxes and Fees

3 Field Trips

4 Other Expenses

30 Intermediate processing







7 Fuels



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2 Taxes and Fees

3 Field Trips

4 Other Expenses

5 Cost of Sales to and Marketing Expenses

10 Cost of Supply t o Ultimate Consumers




4 National Social Security Insti tute5 Vocational Training and Unemployment

6 Social Allowances according to legislation


8 Third party Services related to operation directly from 602

9 Third party Services related to maintenance directly f rom 602

11 1 Fuels

23 Cost of service stations, works hops and intermediate processing

4 Expenses for inhouse maintenance from 643


6 Taxes and Fees

7 Field Trips

8 Other Expenses

20 Marketing and advertising expenses

1 Marketing and advertising expenses

2 Commissions and consignments

3 Other Sales and marketing expenses

6 General and Administ rative Expenses


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10 Administ rat ive expenses

1 Stationery and Office Supplies

2 Expenses for Wages


4 Depreciation (and Amorti zation)

5 Hired Services except the list ed ones

6 Fuels

7 Telephone, telex and other of t he kind

8 Other Materials (excluding 1 and 9)

9 Expenses for Repairs

11 1 Medical Services under the Labour Code2 Representative Expenses

3 Taxes and Fees

4 Field Trips i n the Country

5 Field Trips Abroad

6 Heating and Lighti ng

7 Adver ti si ng Expenses

8Expenses for Honoraria

9 Other Expenses

20 General Expenses

1 Stationery and Office Supplies



4 Depreciation (and Amorti zation)

5 Hired Services except the list ed ones

6 Fuels7 Telephone, telex and other of t he kind

8 Other Materials (excluding 1 and 9)

9 Expenses for Repairs



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2 Representative Expenses

3 Taxes and Fees

4 Field Trips i n the Country

5 Field Trips Abroad

6 Heating and Lighti ng

7 Adver ti si ng Expenses

8 Expenses for Honoraria

9 Other Expenses

7 Cost of Maintenance

10 Cost of In-House Maintenance - Medium Voltage Distribution1 Materials without fuels



4 Hired Services

5 Fuels

6

7Field Trips

8 Other Expenses

9 Expenses for Repairs Conducted through Outsourc ing

11 1 Hired Services

2 Other Expenses

20 Cost of In-House Maintenance - Low Voltage Distribut ionMaterials without fuelsExpenses for Wages

Social Security for Pensions and SicknessHired ServicesFuels

Field Trips


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Other ExpensesExpenses for Repairs Conducted through Outsourc ing

21 Hired ServicesOther Expenses

30 Cost of In-House Maintenance - DispatchMaterials without fuelsExpenses for WagesSocial Security for Pensions and SicknessHired ServicesFuels

Field TripsOther ExpensesExpenses for Repairs Conducted through Outsourc ing

31 Hired ServicesOther Expenses

40 Cost of In-House Maintenance - Sales to Ultimate ConsumersMaterials without fuelsExpenses for WagesSocial Security for Pensions and SicknessHired ServicesFuels

Field TripsOther Expenses

Expenses for Repairs Conducted through Outsourc ing41 Hired Services

Other Expenses

50 Cost of In-House Maintenance - General and Administrative

1 Materials without fuels


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4 Hired Services

5 Fuels

67 Field Trips

8 Other Expenses

9 Expenses for Repairs Conducted through Outsourc ing

51 1 Hired Services

2 Other Expenses

60 Third party maintenance sevices

1 Medium Voltage Distributi on

2 Low Voltage Distribution

3 Dispatch

4 Sales to Ultimate Consumers


9 Operating expenses for Non-Regulated A ctiv ites62 Financial and other Non-Operating Expenses

1 Financial Expenses

10 Borrowing costs

1 Interest

1 Interest on Short Term Loans

2 Interest on Long Term Loans

2 Other Borrow ing Costs20 Exchange rate differences

30 Sales of Financial Instr uments

40 Re-measurement of Financial Instruments

50 Loss from Participation

90 Other Financial Expenses


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2 Research and Development Costs

10 Materials and Supplies

20 Salaries and Social Security

30 Third party services

1 Enginerring and design

2 Analysi s and f orecasts

3 Studies and polls

9 Other Research and Development Costs

3 Bad Debt Expenses

4 Commercial Losses5 Fines, penalties and lit igation expenses

6 Losses fr om Inventory shortages, damages, etc.

7 Expenses related to taking Ass ets out of Operation and Sales of Assets

10 Taking Non-current Assets out o f OperationTaking A ssets out of OperationTemporarilyLiquidation of assets

20Expenses related to Sales of Non-current A ssets

30 Expenses related to Sales of Intagible assets

40 Expenses related to Sales of Current Assets

8 Remeasurement of assets

10 Expenses from revaluation o f non-current assets

20 Losses from impairment of fixed assets

30 Expenses from changes in value of inventori es

9 Miscellaneous operating expenses

10 Donations20 Depreciation of leased assets

69 Extraordinary Expenses

7 Income


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70 Revenue from Sales

1 Revenue from Sales of Products

10 Revenue from Sales of Distributi on Services

1 Revenue from Sales - Rate Cass 1 3

2 Revenue from Sales - Rate Class 2




2 Revenue from Sales of Merchandise

3 Revenue from Services Rendered10 Revenue from Connections

20 Revenue from Sales of Other Services

4 Revenue from Works completed

9 Revenue from Sales - Non-Reglated Activities

72 Financial and other Non-Operating Income

1 Financial Income

10 Income from interest

20 Income from Exchange Rate diff erences

30 Sales of Financial Instr uments

40 Re-measurement of Financial Instruments

50 Income from Partici pation

90 Other Financial Income

2 Revenue from Grants and Subsidies

3 Revenue fom Sales of Assets

10 Income from Liquidation of Non-Current Assets20 Income related to Sales of Intagible assets

3 Rate classes should reflect Albania tariff structure


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30 Income related to Sales of Current Assets

4 Revenue from Re-measurement od Assets

10 Revenue from revaluation of non-current assets

20 Revenue from reversal of impairment of f ixed assets30 Revenue from changes in value of inventori es

5 Revenue from Writen-off Payables

6 Revenues from Fines and Penalties

7 Gains from Surplus es of Assets

9 Miscellaneous non-operating income

79 Extraordinary Income

1239

9 Off-balance Sheet Account s91 1 Other Parties Fixed Tangible and Intangible Assets93 1 Other Parties Inventories94 1 Contingent (Conditional) Debtors95 1 Contingent (Conditional) Creditors96 1 Own Non-business Assets97 1 Own Non-business Liabili ties

98 1 Sundry Off-balance Sheet Asset Acc ounts

99 1 Sundry Off-balance Sheet Liability A ccount s

albania chart of accounts for dcs 2007 w0866907

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