Prepaid expenses and accrued income

System

Swiss GAAP FER Chart of Accounts

Type

Assets

Class

1 — Assets

Parent

10 — Current assets

Labels (multilingual)

EN: Prepaid expenses and accrued income

FR: Actifs de regularisation

DE: Aktive Rechnungsabgrenzungen

IT: Ratei e risconti attivi

Postable

No

Lettrable

No

VAT

No