Standard Balance Sheet and Income Statement Classification

Non-Current Assets

• Intangible Assets
  • Software
  • Patents
  • Accumulated amortization of intangible assets
• Tangible Assets
  • Land and natural assets
  • Buildings
  • Technical facilities
  • Machinery
  • Equipment / tooling
  • Furniture
  • Computer technologies
  • Transport elements
  • Accumulated amortization of tangible assets
• Real Estate Investments
  • Investments in land and natural assets
  • Building investments
  • Accumulated amortization of real estate investments
• Long-Term Financial Investments
  • Long-term financial investments in equity instruments
• Long-Term Loans
  • Long-term loans from sale of fixed assets

Current Assets

• Inventories
  • Goods
  • Raw materials
  • Finished products
  • Other
• Trade Receivables
  • Clients
  • Clients with bill of exchange receivable
  • Debtors
  • Debtors with bill of exchange receivable
  • Short-term financial investments in equity instruments
  • Public finance by different concepts
• Cash and Equivalents
  • Banks and financial institutions
  • Cash

Equity

• Capital
• Legal reserves
• Voluntary reserves
• Statutory reserves
• Profit and loss of the financial year

Non-Current Liabilities

• Long-term loans with financial entities
• Long-term suppliers of fixed assets
• Debentures (long-term bonds)

Current Liabilities

• Suppliers and Creditors
  • Suppliers
  • Suppliers with bill of exchange payable
  • Creditors by provision of services
  • Creditors with bill of exchange payable
  • Public finance creditor by tax concepts
  • Creditor organisms of Social Security
  • Short-term loans with financial entities
  • Short-term suppliers of fixed assets

Operating Revenues

Sales revenue, provision of services, purchases devolution, quantity discount on purchases, purchase discount by quick payment, rental income, inventory/stock variation.

Operating Expenses

Finished goods purchases, raw materials purchases, sales devolutions or similar operations, quantity discount on sales, sales discount for quick payment, rentings and canons, independent professional services, transports, insurance premiums, repair and conservation, supplies, other taxes, salaries/wages, Social Security paid by the company, financial services (commission charged for swiping credit cards), inventory/stocks variation (IS>FS), amortization of assets.