Account
Current depreciation write-offs regarding:
Depreciation
Consumption of materials and
energy
Outsourced services
Taxes and charges
Remunerations (Payroll)
Social insurance and other
benefits
Other costs by type
Examples of costs by nature (group 4)
- fixed assets and intangible assets used for the
operational activities of the entity,
- buildings classified as investments in real estate and
other fixed assets leased, if these activities are
included in the relevant operating activities of the
entity
Costs of used direct materials included in the products
and costs of auxiliary materials, e.g. fuel, household
and office materials, magazines and costs of
consumption of all types of energy (electricity, heat,
water, etc.)
Costs of works and services provided by other entities
to the entity, e.g. subcontractor services, transport,
storage, telecommunications, rental, banking, IT,
cleaning, property protection, etc.
Costs of stamp, notarial and court fees, food fees,
environmental fees, transport tax, real estate tax,
property tax, excise tax, payments to PFRON and
others (except VAT)
Costs of remuneration (in cash and in kind) paid to the
entity's employees under an employment contract,
including bonuses, leave allowances, jubilee awards
and costs under civil law contracts (e.g. mandate
contracts, specific work contracts)
Costs of social security contributions in part borne by
the employer, costs of contributions to FP, FS,
Guarantee Fund and FEP as well as employee training
costs, deductions to the Social Fund, costs of
maintaining occupational health and safety, leave
benefits paid in place of deductions to the Social Fund,
retirement benefits, pensions, contributions to PPK and
others of a similar nature, as well as other benefits for
employees.
Simple operating costs that do not qualify for other
types:
- costs of domestic and foreign business trips,
- costs incurred for property and personal insurance,
- reimbursement of expenses for using vehicles owned
by employees for business purposes,
- severance pay for accidents at work,
- contributions to social organizations and
associations,
- cash payments to natural persons not included in
remuneration and benefits for employees (e.g. death
benefits),
- representation and advertising costs,
- compensation for the use of employees' own clothing
and work shoes
Account Examples of costs by destination (group 5)
Costs related to the entity's production activities,
including the costs of:
- used materials, raw materials for production,
direct packaging, remuneration of production
Costs of basic activity
employees,
- energy, water and other utilities when the costs
of their consumption can be clearly linked to a
specific product
Costs that, based on the data available to the
company, cannot be directly transferred to
products. This group of costs includes, among
others: depreciation of machinery and equipment
as well as buildings and structures in which
production takes place; Usage of materials and
Production overhead costs
energy; remuneration and services related to
keeping machines and devices in operation,
including their maintenance and renovation,
lighting, heating, cleaning, internal transport;
remuneration for supervision and departmental
administration
Costs related to servicing and acquiring new
customers, forwarding manufactured products
and goods, e.g.: shipping costs, packaging, costs
of marketing research, remuneration of
Selling costs
employees employed directly in the sales
department, commissions for intermediaries,
costs of warranty repairs, excise tax on products
sold
Costs related to the provision of supplies and
services by separate departments to other
departments within the enterprise; an example of
Costs of auxiliary activities
auxiliary activities is internal equipment service,
repairs and overhauls for production and
administration departments
Administrative and economic costs, i.e.: salaries
of the entity's management, costs of
administrative premises, general production
Overheads
costs, costs of maintaining warehouses of
materials and finished products, office
maintenance costs, representation costs