Results table

The results table is the instrument with which the commercial accrual calculation is carried out in preparation for the cost and performance calculation. It is part of the cost type calculation .

In it, the expenses and income recorded in the balance sheet are broken down according to whether they are neutral (and thus external or extraordinary or external to the period) or related to the company. The company-related items are therefore costs or services , which then serve as the basis for further cost and service accounting.

In addition to expenses and income, imputed costs must also be recorded. If these costs are offset by expenses for the same purpose, these two items will be offset against each other via the columns of the cost-accounting corrections.