/**
 * BAS 2024 Chart of Accounts — ~200 most common accounts
 * Used by the accounting module bootstrap for new installations.
 */
export const BAS_2024_ACCOUNTS = [
  // ============================================================
  // 1xxx — Tillgångar (Assets)
  // ============================================================
  // Immateriella anläggningstillgångar
  { account_code: '1010', account_name: 'Utvecklingsutgifter', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1020', account_name: 'Koncessioner, patent, licenser', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1030', account_name: 'Hyresrätter och liknande rättigheter', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1040', account_name: 'Varumärken', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1050', account_name: 'Goodwill', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1060', account_name: 'Pågående utvecklingsarbete', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1070', account_name: 'Övriga immateriella tillgångar', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1088', account_name: 'Ack avskrivning immateriella tillgångar', account_type: 'asset', account_category: 'Immateriella anläggningstillgångar', normal_balance: 'credit', locale: 'se-bas2024' },
  // Materiella anläggningstillgångar
  { account_code: '1110', account_name: 'Byggnader och mark', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1111', account_name: 'Byggnader', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1119', account_name: 'Ack avskrivning byggnader', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '1120', account_name: 'Maskiner och andra tekniska anläggningar', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1129', account_name: 'Ack avskrivning maskiner', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '1130', account_name: 'Inventarier, verktyg och installationer', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1139', account_name: 'Ack avskrivning inventarier', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '1150', account_name: 'Fordon', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1159', account_name: 'Ack avskrivning fordon', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '1180', account_name: 'Pågående nyanläggningar', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1190', account_name: 'Övriga materiella anläggningstillgångar', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1200', account_name: 'Inventarier', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1209', account_name: 'Ack avskrivning inventarier och verktyg', account_type: 'asset', account_category: 'Materiella anläggningstillgångar', normal_balance: 'credit', locale: 'se-bas2024' },
  // Finansiella anläggningstillgångar
  { account_code: '1310', account_name: 'Andelar i koncernföretag', account_type: 'asset', account_category: 'Finansiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1320', account_name: 'Andelar i intresseföretag', account_type: 'asset', account_category: 'Finansiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1350', account_name: 'Andra långfristiga värdepappersinnehav', account_type: 'asset', account_category: 'Finansiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1360', account_name: 'Andra långfristiga fordringar', account_type: 'asset', account_category: 'Finansiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1380', account_name: 'Depositioner', account_type: 'asset', account_category: 'Finansiella anläggningstillgångar', normal_balance: 'debit', locale: 'se-bas2024' },
  // Varulager
  { account_code: '1410', account_name: 'Råvaror och förnödenheter', account_type: 'asset', account_category: 'Varulager', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1420', account_name: 'Varor under tillverkning', account_type: 'asset', account_category: 'Varulager', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1430', account_name: 'Färdiga varor och handelsvaror', account_type: 'asset', account_category: 'Varulager', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1440', account_name: 'Förskott till leverantörer', account_type: 'asset', account_category: 'Varulager', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1450', account_name: 'Pågående arbeten', account_type: 'asset', account_category: 'Varulager', normal_balance: 'debit', locale: 'se-bas2024' },
  // Kortfristiga fordringar
  { account_code: '1510', account_name: 'Kundfordringar', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1520', account_name: 'Övriga fordringar', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1530', account_name: 'Fordran avseende skatter och avgifter', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1540', account_name: 'Förutbetalda kostnader och upplupna intäkter', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1550', account_name: 'Osäkra kundfordringar', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1560', account_name: 'Kundfordringar hos koncernföretag', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1580', account_name: 'Fordran moms', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1610', account_name: 'Fordringar hos anställda', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1620', account_name: 'Upparbetad men ej fakturerad intäkt', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1630', account_name: 'Avräkning för skatter och avgifter', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1640', account_name: 'Skattefordringar', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1650', account_name: 'Momsfordran', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1660', account_name: 'Fordringar hos leverantörer', account_type: 'asset', account_category: 'Kortfristiga fordringar', normal_balance: 'debit', locale: 'se-bas2024' },
  // Kortfristiga placeringar
  { account_code: '1810', account_name: 'Aktier i börsnoterade bolag', account_type: 'asset', account_category: 'Kortfristiga placeringar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1890', account_name: 'Övriga kortfristiga placeringar', account_type: 'asset', account_category: 'Kortfristiga placeringar', normal_balance: 'debit', locale: 'se-bas2024' },
  // Kassa och bank
  { account_code: '1910', account_name: 'Kassa', account_type: 'asset', account_category: 'Kassa och bank', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1920', account_name: 'Plusgiro', account_type: 'asset', account_category: 'Kassa och bank', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1930', account_name: 'Checkkonto/Företagskonto', account_type: 'asset', account_category: 'Kassa och bank', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1940', account_name: 'Övriga banktillgodohavanden', account_type: 'asset', account_category: 'Kassa och bank', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1950', account_name: 'Sparkonto', account_type: 'asset', account_category: 'Kassa och bank', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '1960', account_name: 'Valutakonton', account_type: 'asset', account_category: 'Kassa och bank', normal_balance: 'debit', locale: 'se-bas2024' },

  // ============================================================
  // 2xxx — Eget kapital och skulder
  // ============================================================
  // Eget kapital
  { account_code: '2010', account_name: 'Aktiekapital', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2011', account_name: 'Aktiekapital, ej registrerat', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2020', account_name: 'Eget kapital enskild firma', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2030', account_name: 'Egna insättningar', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2040', account_name: 'Egna uttag', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '2050', account_name: 'Vinst eller förlust föregående år', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2070', account_name: 'Uppskrivningsfond', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2072', account_name: 'Reservfond', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2080', account_name: 'Överkursfond', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2081', account_name: 'Fond för utvecklingsutgifter', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2091', account_name: 'Balanserad vinst eller förlust', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2099', account_name: 'Årets resultat', account_type: 'equity', account_category: 'Eget kapital', normal_balance: 'credit', locale: 'se-bas2024' },
  // Obeskattade reserver
  { account_code: '2110', account_name: 'Periodiseringsfond', account_type: 'liability', account_category: 'Obeskattade reserver', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2150', account_name: 'Ackumulerade överavskrivningar', account_type: 'liability', account_category: 'Obeskattade reserver', normal_balance: 'credit', locale: 'se-bas2024' },
  // Avsättningar
  { account_code: '2210', account_name: 'Avsättningar för pensioner', account_type: 'liability', account_category: 'Avsättningar', normal_balance: 'credit', locale: 'se-bas2024' },
  // Långfristiga skulder
  { account_code: '2310', account_name: 'Banklån', account_type: 'liability', account_category: 'Långfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2220', account_name: 'Banklån, förfaller inom 1–5 år', account_type: 'liability', account_category: 'Långfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2250', account_name: 'Lån från delägare/närstående', account_type: 'liability', account_category: 'Långfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2290', account_name: 'Övriga långfristiga skulder', account_type: 'liability', account_category: 'Långfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  // Kortfristiga skulder
  { account_code: '2410', account_name: 'Kortfristiga banklån', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2420', account_name: 'Förskott från kunder', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2440', account_name: 'Leverantörsskulder', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2450', account_name: 'Fakturerad men ej upparbetad intäkt', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2460', account_name: 'Skatteskulder', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2470', account_name: 'Personalens källskatt', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2480', account_name: 'Övriga kortfristiga skulder', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2490', account_name: 'Upplupna kostnader och förutbetalda intäkter', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2510', account_name: 'Avräkning moms', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2610', account_name: 'Utgående moms 25%', account_type: 'liability', account_category: 'Moms', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2611', account_name: 'Utgående moms omvänd skattskyldighet', account_type: 'liability', account_category: 'Moms', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2620', account_name: 'Utgående moms 12%', account_type: 'liability', account_category: 'Moms', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2630', account_name: 'Utgående moms 6%', account_type: 'liability', account_category: 'Moms', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2640', account_name: 'Ingående moms', account_type: 'liability', account_category: 'Moms', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '2645', account_name: 'Beräknad ingående moms', account_type: 'liability', account_category: 'Moms', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '2650', account_name: 'Momsredovisning', account_type: 'liability', account_category: 'Moms', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2660', account_name: 'Särskild löneskatt', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2710', account_name: 'Personalskatt', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2720', account_name: 'Utmätning i lön', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2730', account_name: 'Arbetsgivaravgifter', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2731', account_name: 'Avräkning lagstadgade sociala avgifter', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2740', account_name: 'Fackföreningsavgifter', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2750', account_name: 'Gruppförsäkring', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2820', account_name: 'Övriga interimsskulder', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2890', account_name: 'Upplupna semesterlöner', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2891', account_name: 'Upplupna sociala avgifter', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '2920', account_name: 'Upplupna löner', account_type: 'liability', account_category: 'Kortfristiga skulder', normal_balance: 'credit', locale: 'se-bas2024' },

  // ============================================================
  // 3xxx — Intäkter (Revenue)
  // ============================================================
  { account_code: '3000', account_name: 'Försäljning', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3001', account_name: 'Försäljning varor 25% moms', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3002', account_name: 'Försäljning varor 12% moms', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3003', account_name: 'Försäljning varor 6% moms', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3004', account_name: 'Försäljning varor momsfritt', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3010', account_name: 'Försäljning av tjänster', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3011', account_name: 'Försäljning tjänster 25% moms', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3012', account_name: 'Försäljning tjänster momsfritt', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3013', account_name: 'Försäljning tjänster utanför EU', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3020', account_name: 'Försäljning varor inom EU', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3030', account_name: 'Försäljning varor utanför EU', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3040', account_name: 'Hyresintäkter', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3041', account_name: 'Försäljning tjänster inom EU', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3050', account_name: 'Provisionsintäkter', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3060', account_name: 'Licensintäkter', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3090', account_name: 'Övriga rörelseintäkter', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3100', account_name: 'Intäkter vid pågående arbeten', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3200', account_name: 'Rabatter och prisavdrag', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3300', account_name: 'Returvaror', account_type: 'revenue', account_category: 'Intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3500', account_name: 'Aktiverat arbete för egen räkning', account_type: 'revenue', account_category: 'Övriga intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3530', account_name: 'Övriga ränteintäkter', account_type: 'revenue', account_category: 'Övriga intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3540', account_name: 'Valutakursvinster', account_type: 'revenue', account_category: 'Övriga intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3600', account_name: 'Erhållna bidrag', account_type: 'revenue', account_category: 'Övriga intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3700', account_name: 'Vinst vid försäljning av inventarier', account_type: 'revenue', account_category: 'Övriga intäkter', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '3740', account_name: 'Öres- och kronutjämning', account_type: 'revenue', account_category: 'Övriga intäkter', normal_balance: 'credit', locale: 'se-bas2024' },

  // ============================================================
  // 4xxx — Varuinköp / Kostnader för sålda varor
  // ============================================================
  { account_code: '4000', account_name: 'Inköp av varor', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4010', account_name: 'Inköp av material', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4020', account_name: 'Inköp varor inom EU', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4030', account_name: 'Inköp varor utanför EU', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4050', account_name: 'Frakter', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4060', account_name: 'Tull och spedition', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4080', account_name: 'Rabatter och bonusar', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4100', account_name: 'Lagerförändring', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4500', account_name: 'Underkonsulter', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '4600', account_name: 'Legoarbeten', account_type: 'expense', account_category: 'Varuinköp', normal_balance: 'debit', locale: 'se-bas2024' },

  // ============================================================
  // 5xxx — Övriga externa kostnader
  // ============================================================
  { account_code: '5010', account_name: 'Lokalhyra', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5020', account_name: 'Elkostnad', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5030', account_name: 'Värme', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5040', account_name: 'Vatten och avlopp', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5050', account_name: 'Lokalvård', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5060', account_name: 'Fastighetsskatt', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5090', account_name: 'Övriga lokalkostnader', account_type: 'expense', account_category: 'Lokalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5410', account_name: 'Förbrukningsinventarier', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5420', account_name: 'Programvaror', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5430', account_name: 'Förbrukningsinventarier <½ prisbasbelopp', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5460', account_name: 'Förbrukningsmaterial', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5500', account_name: 'Reparation och underhåll', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5600', account_name: 'Bilkostnader', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5610', account_name: 'Drivmedel', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5620', account_name: 'Bilreparationer', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5630', account_name: 'Bilförsäkring', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5640', account_name: 'Bilskatt', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5650', account_name: 'Leasing av bilar', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5800', account_name: 'Resekostnader', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5810', account_name: 'Biljetter', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5820', account_name: 'Hyrbil', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5831', account_name: 'Kost och logi i Sverige', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5832', account_name: 'Kost och logi utomlands', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5850', account_name: 'Traktamenten skattefria', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5860', account_name: 'Bilersättningar skattefria', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5910', account_name: 'Annonsering', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5920', account_name: 'PR och reklam', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '5930', account_name: 'Reklamtrycksaker', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },

  // ============================================================
  // 6xxx — Övriga externa kostnader
  // ============================================================
  { account_code: '6000', account_name: 'Övriga försäljningskostnader', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6040', account_name: 'Mässor och utställningar', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6070', account_name: 'Representation', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6071', account_name: 'Representation, avdragsgill', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6072', account_name: 'Representation, ej avdragsgill', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6110', account_name: 'Kontorsmaterial', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6200', account_name: 'Telefon och internet', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6210', account_name: 'Mobiltelefon', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6230', account_name: 'Porto', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6250', account_name: 'Postbox och post', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6310', account_name: 'Företagsförsäkringar', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6320', account_name: 'Ansvarsförsäkring', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6410', account_name: 'Styrelseomkostnader', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6420', account_name: 'Ersättningar till revisor', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6530', account_name: 'Redovisningstjänster', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6540', account_name: 'IT-tjänster', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6550', account_name: 'Konsultarvoden', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6560', account_name: 'Serviceavgifter', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6570', account_name: 'Bankkostnader', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6580', account_name: 'Betalningsförmedlingsavgifter', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6590', account_name: 'Övriga finansiella tjänster', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6800', account_name: 'Inhyrd personal', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6900', account_name: 'Övriga externa kostnader', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6910', account_name: 'Licensavgifter och royalties', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6950', account_name: 'Tillsynsavgifter', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6970', account_name: 'Tidningar och facklitteratur', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6980', account_name: 'Föreningsavgifter', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '6990', account_name: 'Övriga externa tjänster', account_type: 'expense', account_category: 'Övriga externa kostnader', normal_balance: 'debit', locale: 'se-bas2024' },

  // ============================================================
  // 7xxx — Personalkostnader & avskrivningar
  // ============================================================
  { account_code: '7010', account_name: 'Löner till kollektivanställda', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7020', account_name: 'Löner till tjänstemän', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7030', account_name: 'Löner VD', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7040', account_name: 'Timlöner', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7050', account_name: 'Ackordslöner', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7070', account_name: 'Sjuklön', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7080', account_name: 'Semesterlöner', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7082', account_name: 'Styrelsearvoden', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7090', account_name: 'Övriga ersättningar', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7100', account_name: 'Löner vid pågående arbete', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7210', account_name: 'Socialavgifter enligt lag', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7220', account_name: 'Avgifter för tjänstepension', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7230', account_name: 'Övriga sociala kostnader', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7290', account_name: 'Övriga personalkostnader', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7310', account_name: 'Utbildning', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7320', account_name: 'Sjukvård', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7330', account_name: 'Personalförsäkringar', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7340', account_name: 'Personalrepresentation', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7350', account_name: 'Personalfester', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7380', account_name: 'Rekrytering', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7399', account_name: 'Övriga personalkostnader', account_type: 'expense', account_category: 'Personalkostnader', normal_balance: 'debit', locale: 'se-bas2024' },
  // Avskrivningar
  { account_code: '7510', account_name: 'Avskrivning inventarier', account_type: 'expense', account_category: 'Avskrivningar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7810', account_name: 'Avskrivning byggnader', account_type: 'expense', account_category: 'Avskrivningar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7820', account_name: 'Avskrivning maskiner', account_type: 'expense', account_category: 'Avskrivningar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7830', account_name: 'Avskrivning immateriella tillgångar', account_type: 'expense', account_category: 'Avskrivningar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7832', account_name: 'Avskrivning bilar', account_type: 'expense', account_category: 'Avskrivningar', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '7840', account_name: 'Nedskrivningar', account_type: 'expense', account_category: 'Avskrivningar', normal_balance: 'debit', locale: 'se-bas2024' },

  // ============================================================
  // 8xxx — Finansiella poster, skatt & bokslut
  // ============================================================
  { account_code: '8010', account_name: 'Förlust vid avyttring', account_type: 'expense', account_category: 'Finansiella poster', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8020', account_name: 'Resultat vid försäljning av värdepapper', account_type: 'revenue', account_category: 'Finansiella poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8110', account_name: 'Utdelning andelar i koncernföretag', account_type: 'revenue', account_category: 'Finansiella poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8210', account_name: 'Utdelning på övriga värdepapper', account_type: 'revenue', account_category: 'Finansiella poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8310', account_name: 'Ränteintäkter', account_type: 'revenue', account_category: 'Finansiella poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8320', account_name: 'Ränteintäkter skattefria', account_type: 'revenue', account_category: 'Finansiella poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8330', account_name: 'Valutakursvinster på fordringar', account_type: 'revenue', account_category: 'Finansiella poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8410', account_name: 'Räntekostnader', account_type: 'expense', account_category: 'Finansiella poster', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8420', account_name: 'Valutakursförluster', account_type: 'expense', account_category: 'Finansiella poster', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8422', account_name: 'Dröjsmålsräntor', account_type: 'expense', account_category: 'Finansiella poster', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8430', account_name: 'Räntekostnader till koncernföretag', account_type: 'expense', account_category: 'Finansiella poster', normal_balance: 'debit', locale: 'se-bas2024' },
  // Extraordinära poster
  { account_code: '8710', account_name: 'Extraordinära intäkter', account_type: 'revenue', account_category: 'Extraordinära poster', normal_balance: 'credit', locale: 'se-bas2024' },
  { account_code: '8750', account_name: 'Extraordinära kostnader', account_type: 'expense', account_category: 'Extraordinära poster', normal_balance: 'debit', locale: 'se-bas2024' },
  // Bokslutsdispositioner
  { account_code: '8810', account_name: 'Koncernbidrag', account_type: 'expense', account_category: 'Bokslutsdispositioner', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8830', account_name: 'Förändring av överavskrivningar', account_type: 'expense', account_category: 'Bokslutsdispositioner', normal_balance: 'debit', locale: 'se-bas2024' },
  // Skatt
  { account_code: '8910', account_name: 'Skatt på årets resultat', account_type: 'expense', account_category: 'Skatt', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8920', account_name: 'Förändring av uppskjuten skatt', account_type: 'expense', account_category: 'Skatt', normal_balance: 'debit', locale: 'se-bas2024' },
  { account_code: '8930', account_name: 'Uppskjuten skatt', account_type: 'expense', account_category: 'Skatt', normal_balance: 'debit', locale: 'se-bas2024' },
];
