Codelist for Accounting functions

The list shows the summary of valid KOSTRA functions in the municipalities accounts and county authorities accounts. The functions relate to the type of services they provide and the category of recipients the services will be available to. The function definitions are not related to how the services are provided. NB: The list of codes presented here are continually under preparation prior to the new KOSTRA publishing platform due the 15. Mars 2018. The versions currently published here prior to the publication are not finally and we therefore advice you not to use them

Accounting functions 2026

Valid from
1.1.2026
Valid to
—

The list shows valid KOSTRA functions and function groupings from and including the financial year 2024

CodesDetailsChangesCorrespondencesVariants

This version contains 213 codes organized into 1 level.

CodeNameAdditional information
100
110
120
121
130
170
171
172
173
180
201
202
211
213
215
221
222
223
231
232
233
234
241
242
243
244
251
252
253
256
257
258
261
265
273
275
276
281
283
285
290
301
302
303
315
320
321
322
325
329
330
332
335
338
339
340
345
350
353
354
355
360
365
370
373
375
377
380
381
383
385
386
390
392
393
400
410
420
421
430
460
465
470
471
472
473
480
511
515
520
521
522
523
525
526
527
528
529
530
531
533
534
535
536
537
553
554
559
562
563
564
570
581
590
660
665
701
710
711
713
714
716
722
730
731
732
733
734
735
740
750
760
771
772
775
790
800
840
841
850
860
870
880
899
FG1
FG2
FG3
FG4
FG5
FGF1
FGF1a
FGF1b
FGF1c
FGF2
FGF2a
FGF3
FGF4
FGF4a
FGF4b
FGF5
FGF6
FGF6a
FGF7
FGF7a
FGF7b
FGF7c
FGF7d
FGF8
FGF10
FGF11
FGK1
FGK1a
FGK1b
FGK1c
FGK2
FGK2a
FGK2b
FGK2c
FGK3
FGK3a
FGK3c
FGK4
FGK5
FGK6
FGK6a
FGK7
FGK8
FGK8a
FGK8b
FGK9
FGK10
FGK10a
FGK11
FGK11a
FGK11b
FGK11c
FGK12
FGK12a
FGK12b
FGK13
FGK13a
FGK14
FGK14a
FGK14b
FGK15
FGK15a
FGK16
FGK17
FGK18
FGK19
FGK20
FGK22
FGK23