Codelist for KOSTRA accounting types

The list shows an overview of valid KOSTRA types in municipalities, county authorities and units with separate accounts and inter-authority companies. The types usually reflect which production and input factors (spending and income types) the municipalities and county authorities use in their activities. Abbreviation in the codelist: (O) The type is valid in operational accounts only (C) The type is valid in capital accounts only (A) The type is only valid for accounts that implement the local goverment accounting principles (M) The type is only valid for accounts that implement the accounting legislation laws

KOSTRA accounting types 2026

The list shows an overview of valid KOSTRA types in municipalities, county authorities and units with separate accounts and inter-authority companies. The types usually reflect which production and input factors (spending and income types) the municipalities and county authorities use in their activities.